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Administrative Procedures
General Information
- Name
-
Guarantee and payment: Authorisation to defer duties payment (no single operation)
- Type of procedure/service
- Customs
- Subject
- Customs
- SIA code
- 2249757
- Description
-
Authorisation. Authorisation procedure to defer custom duties payment, provided it is not granted for a single operation
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Documents
-
- Submit request in accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446
- Deadline for resolution
-
120 Calendar day(s)
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- Appeals
-
- Appealing a Tax Agency decision. Time period: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.
- Reversal. Time 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.
- Basic Regulations
- Place of submission
-
- Tax Agency Electronic Office.
- Stages of procedure
-
- Start: Submission of request by the interested party
- Procedure: Verification of the requirements established for obtaining the corresponding authorisation
- End: Decision from the responsible body granting or denying authorisation.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Links to important information of the Ministry of Finance and Civil Service
Ministry of Finance and Civil Service
Page update date:18/07/2023
