Customs formalities: Special agreements authorisation on shipments under 150 euros
Type of procedure/service
Customs
Subject
Customs
SIA code
2350826
Description
Authorisation to those wishing to benefit from the import VAT entry system – on shipments under 150 euros – through special agreements.
Body responsible for the procedure
State Tax Administration Agency (EA0028512)
General information on the procedure/service
Instigating party
Interesado
Recipient interested party
Business
Documents
Documentation held by the taxpayer.
Deadline for resolution
6 Month(s)
Administrative silence interested party
Negative
Competent bodies
Tax Agency
End of procedure
No
Appeals
Reversal: within the 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 proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision.