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Administrative Procedures
General Information
- Name
-
Cargo manifests
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 997695
- Description
-
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.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- Documents
-
- Cargo manifests must be submitted on the form established in the indicated regulations.
- Deadline for resolution
-
6 Month(s)
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Reconsideration: Application period: One month. Optionally, before the office that issued the administrative decision to be appealed against, stating that no economic-administrative claim has been lodged against said decision.
- Economic-administrative claim: Application period: One month from the day following notification of the challenged decision or from the date on which the proceedings or the prior motion for reversal are deemed resolved. It should be addressed to the administrative body that issued the decision being challenged.
- Basic Regulations
- Place of submission
-
- Online
- AEAT offices
- Stages of procedure
-
- Start. Submission of cargo manifest
- Procedure. Review by the AEAT. End. Automated response from the Tax Agency, notifying the acceptance or rejection (due to completion errors) of the manifest.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- $Resources:labelNoProcede;
- 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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Page update date:18/07/2023
