Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Declaration of low value shipments (H7) up to 150 euros
Type of procedure/service: Customs
Subject: Customs
SIA code: 2415043
Description: Customs declaration for the release of goods for free circulation regarding a shipment that benefits from import duty exempts pursuant to Article 23.1 or Article 25.1 of Regulation (EC) 1186/2009.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Deadline for resolution

180 Calendar day(s)

Administrative silence interested party

None

Competent bodies

Appeals

Reversal: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: within the period of one month from the day following notification of the contested measure or from the date on which the prior motion for reversal is resolved. It will be addressed to the administrative body that made the appealable decision.
Judicial review appeal: within a period of two months pursuant to Article 46 of Law 29/1998 of 13 July, regulating Judicial Review Jurisdiction.

Basic Regulations

Place of submission