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 returned merchandise.
Responsible body
State Revenue Office
General information about 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
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: within one month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic DNI, Electronic Certificate, Username and password
Level of interactivity
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)