Customs self-clearance

Qualified natural persons making declarations in their own name and on their own account.

Legal entities, both public and private, that submit their declarations in their own name and on their own account

In the case of legal entities, if the presentation is made through their voluntary representative, the power of attorney may only be granted to directors or employees under an open-ended employment contract. In the latter case, the employee may not represent companies other than the one that granted him the power of attorney for these purposes. Its actions are limited to those on behalf of the entity that empowers it. Acceptance of the Customs declaration by the Customs shall be conditional on the relevant accreditation.

When the customs declaration is submitted electronically, the provisions of the current regulations for electronic access by citizens to public services shall apply, without prejudice to any special provisions that may be established in the customs field. Specifically, it will be necessary to be registered in the Registry of Powers of Attorney for the procedure provided for in the applicable regulations (Resolution of May 18, 2010, of the General Directorate of the AEAT).

Where, pursuant to applicable regulations, the provision of a guarantee is required to secure payment of a customs or tax debt, the guarantee must be submitted, as debtor, by the natural or legal person who makes the customs declaration in his or her own name and on his or her own account, also by the person who may become a debtor, or it may even be permitted that the guarantee be provided by a person other than the one to whom it is required.

The guarantee may cover a single operation, individual guarantee, but at the request of the declarant, the customs authorities will allow a global guarantee to be established to cover several operations that give rise or may give rise to a customs and tax debt.

The most common forms of providing security, among all those included in the Customs Code of the Union, would be a cash deposit in the General Deposits Fund, a bank guarantee, surety bond, the constitution of a mortgage, the assignment of credits. In this regard, if the guarantee is established by means of a surety bond or insurance, the guarantor or insurance company must expressly and in writing undertake to jointly pay with the declarant the guaranteed amount of the customs and tax debt whose payment becomes due. The guarantor must be a credit institution, insurance company or financial institution and be established in the territory of the European Union.

 The terms present and constitute do not seem to be synonyms.

The guarantee will be for the debts that may arise from the declaration and the guaranteed person is the debtor or the person who may become a debtor. The third person may present a guarantee provided that the guaranteed debt is that of the debtor.

Natural persons who make a customs declaration in their own name and on their own account must prove their identity when requested to do so by the officials to whom the declaration is submitted by showing their national identity document or passport.

In the case of declarations submitted by legal persons through their representative, the acceptance of the customs declaration will be conditional on the accreditation by the latter of the representation (power of representation). The only thing that is mentioned is the presentation in paper form, when this is not currently possible, except in certain cases.

It should begin by explaining the electronic submission through the electronic signature system.