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Summary tax returns for unloading. | SIA code: 992134
Tax procedure for submission of summary tax returns for unloading. The summary tax return is required as a prior requirement to assign a customs destination to goods that enter community customs territory and, in general, it must be submitted before the goods reach said territory. The summary tax return for unloading goods that enter by sea may be submitted on paper or by electronic means by way of EDIFACT message, via INTERNET, either to the port authorities or to the Tax Agency, by virtue of the one-stop-shop agreement between the Tax Agency and National Ports. In the case of air transport, it is directly submitted to the Tax Agency.
Customs office obligations: Authorisation for tax return through registry in the declarant's records | SIA code: 182830
Authorisation to declare through accounting entries (including provisioning).
Procedure for review of tariff duties. | SIA code: 203680
Procedure to allow settlements corresponding to customs declarations on tariff duties in the context of customs management.
Guarantee and payment: Authorisation of a comprehensive guarantee (including reductions and exemption). | SIA code: 203544
Procedure to authorise the constitution of a comprehensive guarantee, including possible reductions or exemption.
Form 791. Customs representative: Presentation of application for admission to the tests. | SIA code: 204666
Consists of completing Form 791, electronic payment of the examination rights fees and submission of the participation application already completed.