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Declaration procedure initiated by a customs declaration.

General Details


Declaration procedure initiated by a customs declaration.

Procedure type





Procedure that allows settlements to be made corresponding to customs declarations on tariff duties within the framework of customs management.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Administration

Place for presentation


AEAT offices

Phases of the procedure/service

Start: by agreement of the body competent to verify the concepts included in the tariff duties that appear in the customs declaration presented. The procedure begins with notification of the hearing process and proposed decision.

Procedure: Before adopting a decision that harms the applicant, the customs authorities will communicate the reasons on which they intend to base their decision to the latter, who will have the opportunity to present observations within a period of 30 calendar days.

End: The review procedure on tariff duties will end with the adoption of the corresponding decision depending on whether or not the allegations presented have been admitted. The decision will be notified to the interested party.


Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office


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 disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic certificate

Interactivity level

Level 4: Electronic processing


Basic Regulations

Reglamento (UE) 952/2013 del Parlamento Europeo y del Consejo por el que se establece el Código Aduanero de la Unión.