Declaration procedure initiated by a customs declaration.

Denomination

Declaration procedure initiated by a customs declaration.

Procedure type

Taxation

Subject

Customs

Purpose

Procedure that allows for the liquidation of customs declarations on tariff rights within the framework of customs management.

Responsible body

State Revenue Office

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 rights that appear in the submitted customs declaration. The procedure begins with notification of the hearing process and proposed decision.

Procedure: Before adopting a decision that is detrimental to the applicant, the customs authorities shall communicate the reasons on which they intend to base their decision to the latter, who shall have the opportunity to submit 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 the allegations presented have been admitted or not. The decision will be notified to the interested party.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office

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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing