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Justification of the customs status of Union goods.

General Details

Denomination

Justification of the customs status of Union goods.

Procedure type

Taxation

Subject

Customs

Purpose

Proving the community status of goods through the communication of previously issued T2L document details.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

The interested party should attach the T2L document that proves the community status of the goods.

Phases of the procedure/service

Start: the interested party should submit the data required in order to date the summary declaration for temporary storage along with the documents required to prove the status of the goods.

Procedure: where required, the AEAT will carry out the appropriate checks on the data declared and the attached documents.

End: authorisation of the interested party to withdraw the goods.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary 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 following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing