PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Cargo manifests

Tax procedure for submission of the cargo manifest following dispatch of goods from Community territory in maritime transport in order to record their effective departure.

The manifest must be unique to the vessel and contain all the goods that have been loaded on the vessel in the port corresponding to the Customs office where it is submitted. The manifest shall be submitted to the AEAT, either directly or through the Port Authority under the one-stop-shop agreement established between the AEAT and National Ports.