Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Procedure for verifying data for ENS, EXS, summary declarations and manifests.
Type of procedure/service: Tax information
Subject: Customs
SIA code: 200486
Description: Procedure for reviewing informative declarations, particularly entry and exit summary declarations, summary declarations for temporary storage and load manifests.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient office

Deadline for resolution

6 Month(s)

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, stating that no economic or administrative appeal has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Start: The procedure is initiated on request, and the interested party is duly notified.
Procedure: Where required, the AEAT will carry out the appropriate checks on the declaration and the attached documents.
Completion: Decision reached by the Tax Agency.

URl for online processing