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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
- No
- 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
- 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.
- Regulations approving inclusion of procedure or service in the register
- 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
-
Página de tramitación electrónica
- Forms
- Requisitos identificación personas físicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Requisitos identificación personas jurídicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Identification system(s)
-
- Digital certificate
- Integrado en Clave
- $Resources:labelNoProcede;
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
