Justification of the customs status of Union goods (CGM).

Denomination

Justification of the customs status of Union goods (CGM).

Procedure type

Customs

Subject

Customs

Purpose

Justification of the accreditation of 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

Start form

interested

Applicant: Administration

Place for presentation

Telematics, at the Electronic Headquarters of the Tax Agency

Documentation

All goods within the customs territory of the Union shall be presumed to have the customs status of Union goods, unless proven otherwise. In specific cases where the above presumption does not apply, proof of the customs status of Union goods must be provided.

Phases of the procedure/service

Start: The interested party will present the necessary documents to justify the status of the merchandise.

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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing