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Procedure for the verification of data relating to customs declarations.

General data

Designation

Procedure for the verification of data relating to customs declarations.

Type of procedure

Taxation

Subject

Customs

Object

Procedure enabling the payment of settlements corresponding to customs declarations within the framework of a data verification procedure in the sphere of customs management.

Responsible body

Tax Agency

General information on the procedure

Start-up method

office

Applicant:Administration

Place of presentation

Telematics.

AEAT offices.

Phases of the procedure/service

Home:by means of a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data relating to his return or self-assessment, or by means of notification of the proposed assessment when the Administration has sufficient data to formulate it.

Processing:prior to the decision or provisional assessment, the administration shall notify the taxpayer of the proposed decision or assessment so that he may present his arguments within a period of ten days.

Termination:the data verification procedure shall be terminated in one of the following ways:a) Resolution, stating that no provisional settlement is to be made or correcting the defects noted.(b) Provisional settlement.It shall state the reasons on which it is based, with a succinct reference to the facts and legal grounds on which it is based.c) Correction, clarification or justification of the discrepancy or of the information that is the subject of the request by the taxpayer.This circumstance shall be recorded in an official record, and it shall not be necessary to issue an express decision.(d) Expiry.e) Initiation of a limited verification or inspection procedure including the subject matter of the data verification.The verification of data shall not preclude subsequent verification of the purpose of the verification.

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 day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic certificate, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations