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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-clearance control of submitted customs declarations.

Responsible body

State Revenue Office

General information about 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. 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