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Resolution Of June 27, 2012, Of The Department Of Customs And Special Taxes Of The State Tax Administration Agency, Which Contains Instructions For The Formalization Of The Single Administrative Document (Sad).

Original Language Title: Resolución de 27 de junio de 2012, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria, en la que se recoge las instrucciones para la formalización del documento único administrativo (DUA).

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The Community Customs Code in Article 62 requires that the declarations made in writing are completed in an official model. This model, the single administrative document, is collected and developed in Commission Regulation (EEC) No 2454/93 laying down certain detailed rules for the application of the Code, Title VII, Chapter 1, and Annexes 36, 37 and 38. In accordance with Article 205 of the latter legal text, the single administrative document must be used to ' make the customs declaration of goods in writing, in accordance with the normal procedure, for inclusion in a customs procedure or for re-export them ".

The submission of written declarations is currently a minimum percentage compared to the presentation by computer media which, for some schemes, transit and export, is required by Community legislation. (Articles 353 and 787 of Regulation (EEC) No 2454/93). The content of the electronic declaration must now correspond to the particulars required for the written declarations. This is why chapters 2. to 5. of this Resolution contain the instructions for completing the customs declaration by following the DUA form. Chapter 6. includes specific instructions for the electronic procedure.

Article 223 of the abovementioned Regulation determines that Member States should lay down the format in which declarations submitted by electronic means must be printed when such printing is necessary. The national legislation which this Resolution repeals provided for a copy of the DUA form to justify the release of the goods. This copy shall be replaced by a supporting document issued by the Administration in PDF format, which may be printed directly by the economic operators from the AEAT website. Certified copy of the exit of the declared goods for export may also be requested by electronic seat.

Whereas the usual way of filing customs declarations is, for several years now, by computer means, that the authorization of the Department to which the operators file the supporting documents necessary for the application of the customs procedure for which the goods are declared have not had any major impact during this time, and that Article 77 of Regulation (EEC) No 2913/92, paragraph 2, does not require the administration of customs set specific conditions for how and where the file should be, but is Sufficient general authorisation for the declarants/representatives to keep such documentation at the disposal of the customs authorities during the period of limitation of such declarations, makes it unnecessary to maintain the obligation of an authorization by the Department to present the statements by electronic means as well as to establish conditions for how such documentation should be filed.

The simplified declarations are deleted by means of invoices or commercial document, except for those presented in Ceuta and Melilla and for the national trade in Community goods, as they are not covered by the rules community.

A simplified transit procedure is established for the traffic of goods contained by rail from a maritime customs office to an internal platform specially enabled as a transit receiver/shipper. This procedure seeks to speed up the processing at an intermediate point of transport, the customs office, under conditions that guarantee the control of the customs on the goods.

intra-Community shipments of Community goods by sea may be subject to the presentation of a T2L to justify its Community character. To facilitate their processing, an electronic procedure is established for their application, if the customs office of dispatch is national, and for presentation when it is to be carried out at a Spanish customs office.

The conversion of customs declarations into electronic files, an instrument to comply with Law 11/2007, of June 22, of electronic access of citizens to Public Services, makes it necessary to include in the same way of all the documentation that is related to each declaration. This is why the declarants must use the electronic headquarters to incorporate the documentation necessary for the dispatch (scanning procedure) or in their defect, they must be incorporated by the customs office digitalizing the documentation submitted on paper by the data subject.

Some aspects relating to the procedure of departure of the exported goods are modified such as that the message of arrival to the customs office of departure can be sent by the declarant itself when this is OAS and that the customs can establish alternative ways to justify the authorisation of exit from the DFA (Chapter 6). A new appendix is included with the description of the ECS states and the conditions for making the modification of the export declarations.

The contents of Appendix IV are amended to include instructions for equipment and avittualling goods for ships and aircraft.

The instructions for the emergency procedure for the ECS are clarified in case of an interruption of the computer system.

The national centralized dispatch procedure for export and bind-to-deposit declarations is extended.

Also, codes are updated and errors in the previous Resolution are rectified.

For all of the above, in order to collect the changes in the Community regulations and to adapt these instructions to the new needs, this Resolution is approved:


The Instructions for formalization of the single administrative document (DUA) that are attached as an attachment are approved.


The Resolution of the Department of Customs and Excise of 15 December 2009 is hereby repealed, and all instructions of the same or lower range are incompatible with those contained in this Resolution.


This Resolution shall enter into force on the day following its publication.

Madrid, June 27, 2012. -Director of the Department of Customs and Excise, M. Pilar Jurado Borrego.



Chapter 1. Preliminary Instructions.

Chapter 2. Introduction/Import.

2.1 Preliminary.

2.1.1 Composition of the document.

2.1.2 Definitions.

2.1.3 Canarian Single Window (VEXCAN).

2.2 Full document import.

2.2.1 Operations that can be completed with full DUA.

2.2.2 Box Instructions.

2.3 Complementary forms of the entire import document.

2.4 Simplified import declaration.

2.4.1 Simplified Declaration formalized in DUA.

2.4.2 Supplementary DUA.

2.5 Simplified declaration in commercial document.

Chapter 3. Issue/Export.

3.1 Preliminary.

3.1.1 Composition of the document.

3.1.2 Definitions ..

3.1.3 Canarian Single Window (VEXCAN).

3.2 Full export document.

3.2.1 Operations to be formalized with full DUA.

3.2.2 Box Instructions.

3.3 Complementary forms of the entire export document.

3.4 Simplified Declaration.

3.4.1 Planned simplification for individual shipments and other shipments made by customs representatives with AEO certificate.

3.4.2 Simplified declaration in commercial document.

3.5 Incomplete declaration by interim value.

3.6 Re-export of merchandise previously linked to D. Customs.

3.6.1 Box Instructions.

Chapter 4. Transit.

4.1 Preliminary.

4.1.1 Composition of the document.

4.1.2 Definitions.

4.2 Transit document.

4.2.1 Operations that can be formalized.

4.2.2 Box Instructions.

4.2.3 Security data.

4.2.4 Transits issued from export declarations.

4.2.5 Simplified rail transit.

4.3 T2L/T2LF.

4.3.1 Using the single document as T2L or T2LF.

4.3.2 Use of the single document for the joint export declaration and T2LF.

4.4 Supplementary forms of the transit document and T2L.

Chapter 5. Link to the customs warehousing procedure and other authorized warehouses.

5.1 Preliminary.

5.1.1 Composition of the document.

5.2 Link/Introduction.

5.2.1 Operations to be formalized in accordance with the instructions in paragraph 5.2.2.

5.2.2 Box Instructions.

5.3 Complementary Forms.

Chapter 6. Presentation of DUAs by Electronic Data Transmission.

6.1 Preliminary.

6.2 System characteristics.

6.3 System operation for import, export, or bind-to-repository declarations.

6.3.1 Content.

6.3.2 Presentation and Admission.

6.3.3 Dispatch of the merchandise.

6.3.4 Communications using e-mail.

6.3.5 Exports with indirect output (ECS): DAE printing.

6.3.6 Print Letter of Payment (031 and 032).

6.3.7 Inquiry of outstanding debts and payment.

6.3.8 Telematic modification of export DUAs after release authorization.

6.4 ECS declaration at the customs office of exit.

6.4.1 Communication of arrival of the goods.

6.4.2 Customs response message.

6.4.3 Printing the customs response.

6.4.4 Output dispatch.

6.4.5 Statement in the output manifest.

6.4.6 Inexistence of the arrival notice.

6.4.7 Certification of merchandise output.

6.5 System operation for transit declarations.

6.5.1 Transit Expedition.

6.5.2 Receiving the transit.

6.6 T2L/T2LF electronic.

6.6.1 Issue of T2L/T2LF.

6.6.2 T2L Presentation.

6.7 File of the electronic declarations documentation.

6.8 Applicable Regulations.


I. Rules for the use of the single administrative document in the case of export of agricultural products benefiting from the refund.

1. Declarable data and documents to be incorporated.

2. Proof of export.

3. Operations treated as export for the purposes of the benefit of the refund.

4. Advance refunds.

5. Avittualling warehouses.

6. Shipments to Ceuta and Melilla.

7. Refunds and inward processing arrangements.

8. Certifications.

II. Rules for completing the DUA in the case of goods subject to Excise duty.

III. Description ECS states and conditions for modifying export declarations.

IV. Goods for ships and aircraft.

V. Sales of fish extracted by domestic vessels and directly exported from the same vessel, without passing through national territory.

VI. Dispatch of goods of economic importance imported or exported by private persons.

VII. Use of certain customs regime keys.

VIII. Import into Ceuta and Melilla of merchandise which has previously been exported in the rest of the national territory to these cities.

IX. Border Inspection Services certificate authentication system.

X. Rules for the completion of the DUA in the Canary Islands for the purposes of the application of the specific supply arrangements (REA).

XI. Emergency procedure in case of system crash.

XII. Centralized dispatch.

XIII. Location change.

XIV. Rules for the completion of the DUA in the case of goods subject to the Tobacco Labours Tax applicable in the Canary Islands.

XV. Special assumptions.


I. Relationship of Customs Codes.

II-A. Relationship of Countries in alphabetical order.

II-B. List of territories, dependent on Member States, with special status for customs purposes, of II.EE and VAT.

III. Key relationship considered as special countries.

IV-A. Accounting customs codes.

IV-B. Codes of the Canary Islands.

V. Delivery Conditions.

VI. Currency ratio.

VII. Special Tax Codes.

VIII. TARIC encodings for special cases.

IX. Supplementary or fiscal unit codes.

X. Tax codes (box 47).

XI-A. Transit guarantee codes.

XI-B. Special transit indication codes (box 44).

XII. Nature of the transaction.

XIII. Type of bulk according to the presentation of the goods.

XIV-A. Keys to customs regimes.

XIV-B. Cell keys 37.2.

XV-A. Special mention codes.

XV-B. Document codes box 44.

XV-C. Formats.

XVI. Printed and models.

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