Declaration procedure initiated by a customs declaration.
General Details
Denomination
Declaration procedure initiated by a customs declaration.
Procedure type
Taxation
Subject
Customs
Purpose
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
job
Applicant: Administration
Place for presentation
Telematics.
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.
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
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
Regulations
Basic Regulations
Reglamento (UE) 952/2013 del Parlamento Europeo y del Consejo por el que se establece el Código Aduanero de la Unión.