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Customs formalities: Temporary export authorisation on returnable containers

General Details

Denomination

Customs formalities: Temporary export authorisation on returnable containers

Procedure type

Customs

Subject

Customs

Purpose

Authorization for the temporary export of containers and packaging that will be reimported as return merchandise.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

By Internet, at the Tax Agency e-Office.

Phases of the procedure/service

Start: presentation of request using electronic form.

Procedure: verification that the necessary requirements are met.

End: final decision on the authorisation request.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within one month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: In a period of one month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, Username and password

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Artículo 203 del Reglamento (UE) nº 952/2013 del Parlamento Europeo y del Consejo, de 9 de octubre de 2013,

por el que se establece el código aduanero de la Unión (DOUE, 10-octubre-2013)