Registration and endorsement of the customs manifest (CGM)
General Details
Denomination
Registration and endorsement of the customs manifest (CGM)
Procedure type
Customs
Subject
Customs
Purpose
Procedure for accrediting the customs status of Union goods by means of a customs manifest provided for in Articles 153.2 and 155 of the Union Customs Code.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Electronic headquarters of the Tax Agency
Documentation
Documentation specified in the Union Customs Code
Phases of the procedure/service
Start: The interested party will present the data required for registration and visa.
Procedure: where required, the AEAT will carry out the appropriate checks on the declaration and the attached documents.
End: issuance of the visa by customs.
Forms
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 ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Articles 153.2 and 155 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013,establishing the Union Customs Code. (OJEU, 10-October-2013)