Administrative Procedures: Ministry of Finance

Administrative Procedures

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)

Instigating party

Recipient interested party

Documents

Please copy the form stipulated in the regulations indicated above (Appendices).

Deadline for resolution

6 Month(s)

Administrative silence interested party

None

Competent bodies

End of procedure

Appeals

Reversal: Period: 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.
Appealing a Tax Agency decision: Period: One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Start. Filing the return.
Procedure: Review of the procedure by Customs, when appropriate.
End: Automatic reply from the Local Office notifying the acceptance or rejection of the tax return (due to errors in its completion).

URl for online processing