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Procedure for settling customs payments (Article 134 RGAT).

General Details

Denomination

Procedure for settling customs payments (Article 134 RGAT).

Procedure type

Taxation

Subject

Taxes

Purpose

Post-facto control of submitted customs declarations.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices

Documentation

Not applicable.

Phases of the procedure/service

Start: Notification to the party liable for the tax payment of the start of the procedure.

Procedure: by Customs.

Conclusion: Ruling of the competent body.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations