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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

Electronic processing

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)