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Procedure for the practice of customs settlements (Article 134 RGAT).

General data

Designation

Procedure for the practice of customs settlements (Article 134 RGAT).

Type of procedure

Taxation

Subject

Taxes

Object

Post clearance inspection of submitted customs declarations.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

office

Applicant:Administration

Place of presentation

Telematics.

AEAT offices

Documentation

Not applicable.

Phases of the procedure/service

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

Processing:by Customs.

Conclusion:Ruling of the competent body.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations