Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Buscador de Contenidos

Administrative Procedures

General Information

Name

Declaration of temporary deposit

Type of procedure/service
Tax information
Subject
Customs
SIA code
992134
Description

Tax procedure for submitting temporary deposit declarations. This is a prior requirement for assigning a customs destination to the goods entering the community customs territory and, generally speaking, must be submitted prior to the arrival of the goods in said territory. In the case of goods entering by sea, the declaration can be submitted in paper format or electronically via EDIFACT message, via INTERNET, either to the Port Authorities or to the Tax Agency itself, by virtue of the one-stop-shop between the Tax Agency and the State Port authority. In the case of air transport, it is directly submitted to the Tax Agency.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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