PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Declaration of temporary deposit

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.