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Transit

General Details

Denomination

Transit

Procedure type

Taxation

Subject

Customs

Purpose

Tax procedure for submission/receipt of customs transit declarations.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Documentation

They must follow the model established in the SAD Resolution and attach the documents provided therein, depending on the type of operation.

Phases of the procedure/service

Start. Filing a customs declaration.

Procedure: Control of the declaration using the computerised risk analysis system.

Termination. Authorisation of exit/entry of goods under transit regime.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

Customs Code and provisions of application of the Customs Code,

Regulations approving the inclusion of the procedure or service in the registry

Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,

which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)