Guarantee and payment: Authorisation to defer duties payment (no single operation)
General Details
Denomination
Guarantee and payment: Authorisation to defer duties payment (no single operation)
Procedure type
Customs
Subject
Customs
Purpose
Authorisation. Authorisation procedure to defer custom duties payment, provided it is not granted for a single operation
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Tax Agency eOffice.
Documentation
Submit request in accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446
Phases of the procedure/service
Start: submission of application by the interested party.
Procedure: verification of compliance with the requirements for obtaining the corresponding authorisation.
Conclusion: agreement of the competent body to concede or deny the requested authorisation.
Forms
Resolution deadline
120 calendar day(s)
Resolution body
State Revenue Office
Resources
Economic-administrative claim. Term: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Replacement. Term: One month. On an optional basis, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing