Applications to the customs authority not covered by other procedures
General data
Designation
Applications to the customs authority not covered by other procedures
Type of procedure
Taxation
Subject
Customs
Object
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
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company - Citizen
Place of presentation
Telematics
AEAT offices
Phases of the procedure/service
Home:Submission of application.
Processing:Verification of the origin of the application
Termination: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
Replenishment:Deadline:One month.Potentially, before the office from which the administrative act to be appealed originates, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It shall be addressed to the administrative body which issued the act to be challenged.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 58/2003 of 17 December 2003,
General Taxation.(BOE 18-December-2003)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.(BOE 5-September-2007)
- Customs Code and implementing provisions of the Customs Code,