Applications to customs authorities not included under other procedures
General Details
Denomination
Applications to customs authorities not included under other procedures
Procedure type
Taxation
Subject
Customs
Purpose
General processing of applications made to customs authorities within the framework of the powers conferred to the customs authority by national or EU legislation and not specifically included in other procedures
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company - Citizen
Place for presentation
Telematic
AEAT offices
Phases of the procedure/service
Start: Submission of application.
Procedure: Verification of the origin of the application
End: Granting or rejection of the corresponding application.
Forms
Resolution deadline
According to applicable regulations
Resolution body
Administrator, Head or Manager of the Customs and Excise Department, depending on the type of application
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 following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be 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
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. (BOE 18-diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)
- Código Aduanero y disposiciones de aplicación del Código Aduanero,