Special procedures: Authorization of the temporary tax import regime
General Details
Denomination
Special procedures: Authorization of the temporary tax import regime
Procedure type
Authorisations, permits, concessions and approvals
Subject
Customs
Purpose
Within the framework of the temporary importation regime, non-Union goods intended for re-export may be subject to a special destination in the customs territory of the Union with total or partial exemption from import duties.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Online, at the Tax Agency eOffice
Documentation
Electronic application form and complementary documentation that may be requested by the AEAT
Phases of the procedure/service
Start: Presentation of the request.
Procedure: verification of compliance with the requirements for obtaining the corresponding authorisation.
End: Agreement of the competent body to concede or deny the requested authorisation.
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
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.
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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Código Aduanero y disposiciones de aplicación del Código Aduanero,Normativa de tramitación
Código Aduanero y disposiciones de aplicación del Código Aduanero,Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-12-2009)