Administrative Procedures. Ministry of Finance: Issuance and endorsement of T2L document.

Administrative Procedures

Name: Issuance and endorsement of T2L document.
Type of procedure/service: Tax information
Subject: Customs
SIA code: 200484
Description: Issuance and endorsement of T2L documents by electronic means for subsequent accreditation of the community status of the goods.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

The interested party should attach the documentation that proves the community status of the goods.

Deadline for resolution

6 Month(s)

Administrative silence interested party

None

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative decision to be appealed against, stating that no economic or administrative claim has been lodged against said decision.
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 issued the ruling subject to appeal.

Basic Regulations

Place of submission

Stages of procedure

Start: The interested party should present the data required to issue the T2L together with the documents required to prove the status of the goods.
Procedure: Where required, the AEAT will carry out the appropriate checks on the declaration and the attached documents.
Completion: Issuance of the T2L endorsed by customs.

URl for online processing