Special procedures: Authorization of the national end-use regime (TARIC, CST, DET and MIL measures)

Denomination

Special procedures: Authorization of the national end-use regime (TARIC, CST, DET and MIL measures)

Procedure type

Authorisations, permits, concessions and approvals

Subject

Customs

Purpose

Final Destination is understood as the special regime by which goods can be released for free circulation, with exemption from duties or at a reduced rate when they are to be used for a specific use or destination.

Responsible body

State Revenue Office

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

120 calendar day(s)

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, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing