Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Procedure for review of tariff duties.
Type of procedure/service: Tax information
Subject: Customs
SIA code: 203680
Description: Procedure to allow settlements corresponding to customs declarations on tariff duties in the context of customs management.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Oficio

Recipient office

Citizen
Business

Requisitos del solicitante

Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Ver apartado fases de tramitación

Deadline for resolution

In accordance with applicable regulations

Más información sobre plazos

El plazo será el establecido en la normativa aplicable. Ver el apartado fases de tramitación.

Administrative silence office

None

Competent bodies

National Tax Administration Agency

End of procedure

Appeals

Appeal: Period: One month. Voluntarily, before the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.
Economic-Administrative Appeal: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been rejected. To be addressed to the administrative body which issued the ruling to be appealed.

Basic Regulations

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

Regulations applicable to online processing

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

Place of submission

Online
AEAT offices

Stages of procedure

Start: By agreement of the body responsible for verifying the items included in the tariff duties appearing in the customs declaration filed. The procedure begins with the notification of the hearing process and proposed ruling.
Procedure: Before issuing a ruling which would disadvantage of the applicant, the customs authorities will inform the applicant of the reasons upon which they would base their ruling, and the applicant will then have 30 calendar days to present any remarks.
End: The procedure for reviewing tariff duties will end with the appropriate ruling, depending on whether the arguments presented have been accepted. The interested party will be notified of the ruling.

URl for online processing