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Procedure for verifying data for ENS, EXS, summary declarations and manifests.

General Details

Denomination

Procedure for verifying data for ENS, EXS, summary declarations and manifests.

Procedure type

Taxation

Subject

Customs

Purpose

Procedure for reviewing informative declarations, particularly entry and exit summary declarations, summary declarations for temporary storage and load manifests.

Responsible body

State Revenue Office

General information about the procedure

Start form

job

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Phases of the procedure/service

Start: The procedure is initiated on request, and the interested party is duly notified.

Procedure: where required, the AEAT will carry out the appropriate checks on the declaration and the attached documents.

End: Decision reached by the Tax Agency.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

Tax Agency

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 certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations