II. Excise Duties Authorisation. Return of mixed or contaminated products to the factory or bonded warehouse
General Details
Denomination
II. Excise Duties Authorisation. Return of mixed or contaminated products to the factory or bonded warehouse
Procedure type
Taxation
Subject
Taxes
Purpose
Authorization for the return to a factory or customs warehouse of products subject to special tax that have been mixed with other products or contaminated.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Application for authorisation to return contaminated products to the factory or bonded warehouse.
Phases of the procedure/service
Start: application submission.
Procedure: by Managing Office II. Excise Duties
End: Resolution by Managing Office of II. Excise Duties
Forms
Resolution deadline
Months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On an optional 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
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 6.8 y 112. (BOE 28-julio-1995)
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículo 52.d. (BOE 29-diciembre-1992)