Council Regulation (EEC) No 2913/1992 of 12 October 1992 establishing the Community Customs Code and Commission Regulation (EEC) No 2454/1993 of 2 July 1993 laying down certain conditions for the application of the Community Customs Code on the detailed rules for the application of Council Regulation (EEC) No 2913/92 laying down the Community Customs Code, both the introduction of goods from third countries into the customs territory of the Community and the exit from them.

At the national level, the presentation of goods to the customs office was regulated, according to the type of transport, by the Order of 21 November 2000, which regulates the formulation of summary declarations by air and the Order of 27 July 1995 laying down the model of summary declaration for maritime traffic. For their part, the automatic transhipments in the field of the procedures for the departure of goods in the maritime traffic were regulated by the Order of 18 December 2001 laying down the instructions for the presentation of the Cargo manifest for maritime traffic.

Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amended the Community Customs Code, introducing a number of measures aimed at increasing the security and protection of the Union. European and its residents, the environment and unfair and illegal trade, inter alia, by establishing an equivalent level of customs controls throughout the customs territory of the European Union, irrespective of the country of entry of the goods in that territory.

For its part, Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 of 2 July 1993 introduced the main amendments relating to the called the security amendment of the Community Customs Code approved by Regulation (EC) No 648/2005 of 13 April 2005.

These provisions introduce multiple changes in the regulation of obligations relating to this subject, with the inclusion of a new summary declaration, known as the "entry summary declaration" and the replacement of the previously existing by the so-called 'temporary deposit summary declaration'. In addition to these two substantial changes, the European Union legislation cited has introduced other amendments which have already been incorporated into national law and its administrative practices, as is the case for the presentation of the by electronic means of the declarations which, although in the national legislation cited was not mandatory, in practice there was no paper presentation of them, except in exceptional cases linked to the operation of the electronic communication.

Part of the obligations linked to the summary declarations was deferred in its temporary application by the Commission of the European Union in view of the difficulty in the necessary coordination of the implementation. of the IT mechanisms in each Member State and of the necessary applications for the exchange of information between Member States in order to make an analysis of risk at European Union level effective.

Thus, the provisions of Regulation (EC) No 1875/2006 of 18 December 2006, introduced by Regulation (EEC) No 2454/93 of 2 July 1993, have been amended by Regulations after the hearing of the Court of (a) problems in the uniform application of such provisions at the level of the Union and, in particular, in the implementation of the obligations in the field of electronic communication and the processing of information from summary declarations to effects of the risk analysis, being the last Regulation amending any of the above provisions Commission Regulation (EU) No 430/2010 of 20 May 2010 amending Regulation (EEC) No 2454/93 laying down certain detailed rules for the application of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

With regard to the departure of goods from the Community customs territory, the Community Regulations indicated that an obligation to submit an exit summary declaration for certain goods was established. cases where there is no prior customs declaration of export, re-export or outward processing. Following the criterion of uniformity which constitutes one of the foundations of this Order, a similar regulation is included in the same case for this case to which it is established for the alleged entry of goods into the customs territory community.

Finally, it is considered appropriate to open the possibility of an electronic declaration of applications for the authorisation of the shipment of non-Community goods in a situation of temporary storage or in zone or warehouse They are under customs control and have a Community destination. Therefore, the Order provides for the use of the message established for the exit summary declaration, even if these messages are not subject to the risk analysis for security or protection.

Thus, following the philosophy that inspired in his day the approval of the Ministerial Orders that regulate this matter in national law, which was none other than to adapt the obligations established by the Community law in This is a matter for the uses and customs that prevailed in the activity of transport in Spain, establishing the possibility, that in the future it will be obligation, of declaration by electronic means, the present Order is dictated adapting to the current reality the obligations which the new Community regulation has established in relation to the declarations of entry and exit of goods from the customs territory of the Community, integrating into a single standard the previous national standard of this matter.

In accordance with the privileges provided for in point 2 (a) of Article 12 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

In its virtue, I have:

CHAPTER I

General Part

Article 1. Definitions.

For the purposes of this Ministerial Order, the following definitions shall apply:

1) "Code" means Council Regulation (EEC) No 2913/1992 establishing the Community Customs Code.

2) "Implementing provisions": Commission Regulation (EEC) No 2454/1993 of 2 July 1993 laying down certain detailed rules for the application of Council Regulation (EEC) No 2913/92, laying down detailed rules for the application of Council Regulation (EEC) No 2913/92 establishes the Community Customs Code.

3) "Community customs territory" (hereinafter referred to as TAC): the one set out in Article 3 of the Code.

4) "Entry Customs" means the office defined in Article 4 (4a) of the Code and which shall be the first customs office to which the means of transport of the goods in the TAC arrives, irrespective of whether it is unloaded; merchandise or not.

5) "Next entry customs" means the office designated by the customs authorities for the movement without delay of the goods presented to the customs office, other than the customs office of entry.

6) "Entry summary declaration" (hereinafter referred to as "Entry Summary Declaration"): declaration referred to in Article 36a of the Code. That declaration shall be lodged in Spain where the first entry point in the TAC is situated in Spanish territory and must include all goods transported in the means of active transport entering that territory, regardless of their final destination, inside or outside the TAC.

7) "Safety and security risk analysis" means risk analysis based on common criteria throughout the Community for reasons of safety and security which the customs office of entry makes prior to the arrival of the goods to the TAC. The checks resulting from this risk analysis must be carried out at the customs office where the goods are presented for the first time after their introduction, unless they involve a risk that requires immediate intervention at the customs office of entry.

8) "Notice of arrival" means a message whereby the operator of the means of active transport entering the customs territory of the Community notifies the customs office of entry of the arrival of the means of transport and that it must include the elements required to identify the previous ENS (s).

9) "Temporary deposit summary declaration" (hereinafter DSDT): declaration under which the goods entering the TAC, whatever their customs status, are presented to the customs office.

10) "Active transport on the border" means means of transport entering the TAC by its own means.

11. "Combined transport": for the purposes of Articles 181 b and 183 b of the implementing rules, combined transport shall mean the transport in which the vehicle carrying the goods uses the Road in the initial or final part of the journey and, in the rest, the railway, river or sea transport, and the entry into the TAC is carried out on the road which is not carried out by road.

12) "Shared-use agreements" means an agreement signed between two or more air or sea transport companies for which a number of container positions are reserved (slots) equal in space, on a particular vessel or aircraft for each of the signatories. The number of slots and, therefore, the space of each part in the different means of transport of the same route, may vary according to the type of vessel or aircraft and the direction, but it can also be expressed as the capacity of use of each company such means of transport used jointly.

Each company is responsible for the cargo for which it has issued a transport document, having the consideration of carrier in accordance with Articles 181 ter and 183 c of the provisions of the application and for the purposes of the provisions of this order.

13) "Transport document" means a contract for the carriage of goods, which may be, inter alia:

a) Air knowledge, or airway bill, for air transport.

b) Knowledge of boarding, or "Bill of lading," for shipping.

c) Road transport contract or CMR.

d) Knowledge of transport by rail or rail bill, for rail transport.

14) "Consolidated Shipment": Multiple shipment of packages that has been originated by more than one shipper, each of which has formalized an agreement for its transport with a freight agent.

15) "Master Airway Bill/Bill of Lading" (hereinafter: Master's): air or sea knowledge covering a consolidated shipment indicating the consolidator as consignor and the deconsolidator as a consignee or consignee.

16) "House Airway Bill/Bill of Lading" (hereafter, House): a document that credits each individual shipment of a consolidated commodity. It is issued by the consolidator and contains instructions for the unconsolidating agent.

17) "customs declaration" means the act whereby a person manifests in accordance with the established forms and procedures the willingness to assign a particular customs procedure to a commodity, as defined in Article 4 of the Code.

18) "Exit summary declaration" (hereinafter, EXS that responds to the acronym in English. Exit Summary Declaration): declaration referred to in Article 182c of the Code. That declaration shall be made when the goods leaving the TAC are not assigned to a customs destination for which a customs declaration is required.

19. "re-export notification" shall mean the re-export notification provided for in Article 841a of the implementing rules for the departure of goods which are not subject to a customs declaration or an EXS.

20. "Exit customs office" means the customs office designated by the customs authorities for the presentation of the goods before they leave the TAC and in which the goods are subject to a customs control relating to the application of exit formalities, as well as appropriate checks on the basis of risk, as defined in Article 4 of the Code.

21) "Exit customs for the purposes of EXS and re-export notifications": According to the definition in Article 842a (2) of the implementing rules, it shall be:

(a) the competent customs office in relation to the place from which the goods are to leave the customs territory of the Community

or

(b) where the goods are to leave the customs territory of the Community by sea or air, the customs office responsible for the place where the goods are to be loaded on the vessel or aircraft on board the goods. which shall be driven to a destination outside the customs territory of the Community.

CHAPTER II

Procedure for entry and presentation of goods to customs

Article 2. Statements.

1. When a means of transport enters or is to enter the TAC, arriving at a Spanish customs office in the first place, it must be presented to it:

(a) One or more entry summary declarations covering all the goods transported in that means of transport, irrespective of where they are to be unloaded and with the exceptions provided for in Article 181 c the application provisions.

(b) A notice of arrival which, in accordance with the provisions of Article 186.5 of the implementing provisions, shall be included in the DSDT header referred to in point (c) below.

c) A DSDT for the merchandise that is downloaded in the terms described in Article 4 of this Order. However, where goods are not unloaded at the point of first entry, the heading of the declaration must be presented at least.

2. Without prejudice to point (c) of the preceding paragraph, the presentation at a Spanish customs office of goods previously entered in the TAC, whatever their customs status, shall require the presentation in the terms described above. in Article 4 of this Order, a DSDT, which shall not include the notice of arrival.

Except as provided for in the preceding paragraph, the presentation of goods at internal customs offices, in which case the DSDT shall be automatically generated from the transit declaration which protects the movement of such goods. goods from the border.

A DSDT should also be submitted in the case of exchanges between parts of the TAC in which the implementing provisions of Council Directive 2006 /112/EC of 28 November 2006 on the common system apply. of the value added tax, and parts thereof in which they are not applied, or in cases of trade between parts of that territory in which those provisions are not applied. The DSDT shall comprise all the goods to be unloaded from the means of transport, whatever their customs status.

Article 3. Entry summary declaration (ENS).

The entry summary declaration, or ENS, must conform to the following terms:

1. Form of presentation and registration. -ENS must be submitted by electronic means, as provided for in Article 183 of the implementing provisions.

This presentation shall be performed in accordance with the provisions of Article 9 of this order.

Once the declaration is received, it will be recorded by the customs office who will assign a registration number (MRN or "Movement Reference Number") that will be communicated to the person who presented it. When the ENS is not presented by the carrier, this number shall be made available to the carrier.

The MRN will be used to identify the ENS until the goods declared in it receive the appropriate customs treatment.

2. Declarant.-The carrier, in accordance with the definitions laid down in Article 181b of the implementing rules, shall be responsible for all the goods entered in the TAC, with the exceptions provided for in Article 181 c of the the provisions of application, are included in an ENS, may be presented by the same or agree with a third party that is present in its name.

When a person other than the carrier presents the ENS, the customs office shall presume, unless otherwise specified, that the carrier has given its consent.

Without prejudice to the liability of the carrier to present the ENS for all the goods entered in the TAC, the person who is present, either the carrier himself or a third party, shall be responsible for the accuracy of the and veracity of it.

3. Time-limits. The ENS shall be submitted within the time limits laid down in Article 184a of the implementing rules in the light of the type of traffic. For these purposes, account shall be taken of the provisions laid down in Article 183 ter of the implementing rules for combined transport.

For the purposes of calculating these deadlines, the arrival of the goods at the TAC shall be deemed to occur:

(a) by air transport: when the temporary deposit summary declaration is presented;

b) in other transports: when the temporary deposit summary declaration is activated.

In case the ENS is not present within the time limits indicated, the subsequent customs clearance may not be carried out until the end of the risk analysis as provided for in Article 184.quis of the provisions of the application, without prejudice to the penalties provided for in accordance with the provisions of Law 58/2003 of 17 December, General Tax.

4. Content. The ENS shall contain the data referred to in Annex 30a of the implementing provisions and shall be based on the transport document.

In combined transport and in maritime transport of trailers that cannot be moved by their own means upon arrival at the TAC, the ENS should be based on the road transport document or CMR.

5. Amendment of the ENS. -Data declared in the ENS may be modified at any time after its submission, and before the arrival of the active means of transport at the first point of entry into the TAC.

The customs office shall inform the person requesting the modification of the ENS of the registration of the same.

In addition, when the modification is submitted by a person other than the carrier, it shall also be reported to the carrier.

However, in addition to the assumptions provided for in Article 36b (5) of the Code, amendments to the ENS referred to the Spanish customs office shall not be permitted after a request for diversion has been sent and accepted.

to in the following paragraph.

In addition, when the data relating to the person presenting the ENS or his/her representative is incorrect, the modification of the previous ENS shall not be permitted either. A new statement must be submitted.

When an amendment is submitted, the time limits referred to in Article 184 (2) of the implementing provisions shall be counted from the date of the submission of the amendment. If the goods are presented at the customs office of entry before these deadlines are passed, the goods may be retained, and they cannot continue with their customs processing until they are completed.

6. Request for diversion. -Where the means of active transport at the border is obliged, for exceptional reasons, to enter the TAC through a Member State other than that or those where the customs office of entry is situated and the customs office (s), the operator of that means of transport shall send a request for diversion to the declared customs office of entry.

The declared customs office of entry shall immediately inform the customs office of actual entry of the arrival of the means of transport.

The request for diversion may be submitted at any time after the introduction of the ENS and prior to the arrival of the means of transport to the TAC, and must be transmitted by electronic means and contain the data provided for in the Table 6 of Annex 30a of the implementing provisions.

Article 4. Temporary deposit summary declaration (DSDT) and notice of arrival.

The temporary deposit summary declaration must conform to the following terms:

1. Presentation and registration. -DSDT must be submitted by electronic means, in accordance with the provisions of Article 9 of this order.

When the declaration is received, it will be admitted and registered by the customs office that will communicate it to the person who presented it.

2. Place of presentation. -DSDT must be sent to the Customs office where the means of transport arrives.

However, in the marine traffic, in the ports integrated in the harbour system of state ownership, the declaration will be presented through the Harbour Authority according to the previewed rules of collaboration between the Public Body Ports of the State and the State Agency for Tax Administration.

3. Declarant.-The operator of the active means of transport must present the DSDT and shall be responsible for the fact that all the goods to be unloaded are declared.

In maritime traffic, in the case of shared-use agreements in which there are several persons responsible for the transport of the cargo, it will be possible for the latter to supply the data relating to the goods, to say, the corresponding items of order, within a single DSDT, being responsible for the accuracy and veracity of the information that they supply.

In air traffic, in the case of goods with different degrees of transport (Houses) consolidated in a single title (Master), in which the deconsolidating agent is different from the carrier, the first one, complete the DSDT with the data relating to the knowledge House and the goods that they provide, being responsible for the accuracy and veracity of the information provided.

4. Deadline and effects of the presentation. -DSDT must be presented at the arrival of the goods to the customs office. Without prejudice to the foregoing, in maritime transport, the presentation of a temporary deposit of temporary deposit before the arrival of the goods is authorized, which will acquire the condition of DSDT at the time of its activation by the Competent Port Authority.

The Port Authority will send the DSDT activation message when it is aware of the arrival of the means of transport.

In air transport, the carrier itself must activate the DSDT, while in road and rail transport it will be the customs office that activates the declaration, after having knowledge of the arrival of the transport.

The activation of the DSDT or, the admission of the DSDT in air transport, shall be equivalent to the authorization for the unloading of the goods. Also, from that moment on, the persons concerned may request customs or other type of operation for the goods, as well as the departure of the Community goods.

However, transshipment to a different means of transport of goods included in the DSDT without prior to submitting a customs declaration, shall require authorization from the Customs and the declarant shall be required to receive such authorization. authorisation to carry out the transhipment. This authorisation shall not be required where the DSDT in question is not required to refer to prior ENS.

In maritime traffic, in the case of ship-sharing agreements in which there are several persons responsible for the transport of the cargo, it will be those who have to wait to receive the authorization from the customs office to proceed to tranship the goods.

The Customs Office shall inform the State of the authorization to carry out this transhipment, in any case, by electronic means to the declarants provided that they are connected to the system of the State Tax Administration Agency.

5. Content. The DSDT shall comprise all the goods to be unloaded in the enclosure where it is present. This declaration shall be unique by means of transport.

Where no goods are unloaded from the means of transport which the goods are placed, at least the header data referred to in paragraph 2 of the Annex to this Order shall be sent as set out in No 4. of paragraph 1.

Where any of the goods are covered by a transit declaration, constituting the DSDT as provided for in Article 186.10 of the implementing rules, that goods shall also be included in the declaration for the means of transport used.

When the manifest constitutes a transit declaration under the provisions of Articles 444 and 445 of the implementing provisions, for air traffic, and 447 and 448 for maritime traffic, the DSDT shall be an accurate reflection of the declared on the starting point.

In the case of consolidated shipments covered by a Master, the DSDT shall be deemed not to be complete until the breakdown of the group and the specific data of the Houses has been declared and, until the customs office is not This information shall not be available for customs purposes for the said goods.

The DSDT for air and sea traffic shall be in accordance with the provisions of the Annex to this Order.

When the entry into the TAC of the Spanish territory and the means of active transport at the border corresponds to road or rail traffic, the DSDT shall consist of a mere reference to the previous ENS, in accordance with the set out in point (a) of Article 186.2 of the implementing rules.

6. Modification. -DSDT data may be modified by electronic means by the person who submitted it, allowing the addition of new items as well as the reduction or modification of previously declared data. These amendments shall be sent to the customs office or, where appropriate, to the port authority in accordance with Article 9 of this Order. The customs office or the Port Authority shall inform the person requesting the modification of the registration of the same.

However, if the data referred to in the amendment is affected by a request for a customs or other operation, the customs office, which may carry out the checks, must be requested to make the considers appropriate before authorizing the same.

7. Notice of arrival.-The notice of arrival to be presented at the customs office of entry in the TAC, will be included in the header of the DSDT. The data that is part of this notice of arrival is indicated in the Annex of this Order.

In case of a risk of immediate intervention by the customs office and without prejudice to the provisions of Article 14b (2) of the Treaty, a risk of immediate intervention by the customs authorities has been detected in the case of a Spanish customs office. implementing provisions, after the presentation of the DSDT, previously activated in maritime or road traffic, the customs office shall inform the declarant of:

(a) in maritime traffic, the identification number of the containers for which this risk has been detected in the ENS in containerised load or the numbers of the transport documents declared in the ENS, in the other cases;

(b) in the other traffic, the numbers of the transport documents declared in the ENS for which that risk has been detected.

In such cases, the declarant must make the goods available to the Customs Office, discarding it if necessary from the means of transport even if such a discharge is not foreseen. In the latter case, the declarant shall include the goods to be downloaded for control in the temporary deposit summary declaration, adding a new consignment.

CHAPTER III

Exit summary declaration and re-export notification in the framework of the procedures for the departure of goods from the Community customs territory

Article 5. Statements.

The merchandise output of the MAH shall be subject to the submission of any of the following statements, which shall be submitted in accordance with Article 9 of this Order:

(a) Declarations in Customs with data on security and protection for the definitive export, outward processing and re-export arrangements with the completion of a prior economic regime.

b) EXS or re-export notifications for the rest of the exits. For the purposes of this Order, the re-shipments of non-Community goods for unloading at other customs offices within the TAC (reissue applications) shall be treated as a departure from the TAC without being covered by transit operations formalised by way of electronic.

Article 6. Exit summary declaration (EXS).

1. The EXS shall be submitted to the customs office of exit as defined in Article 1 (21) of that Order in order to cover the departure of non-Community goods from the TAC or Community goods destined for another Member State which transshipment into a non-Community port or airport.

The presentation of the EXS will not be required for the following goods:

(a) Those whose departure is the subject of a customs declaration.

(b) Those listed in Article 592a of the implementing rules, as well as those which leave for countries with which the European Union has concluded mutual recognition agreements in the framework of security and protection.

(c) Those who are in a situation of temporary storage and free zone or deposit and also comply with each and every one of the following conditions:

1.) A DSDT has been presented at the same customs office.

2. º) Hayan less than 14 calendar days from presentation of the DSDT to boarding.

3.) No changes have occurred in the destination or recipient of the merchandise. This is understood to be the case where the consignment is covered by the same transport title on which the DSDT was based.

2. The exit summary declaration, or EXS, shall conform to the following terms:

a) Form of presentation and registration. -The presentation of the EXS shall be made by electronic means to the customs office, in accordance with the provisions of Article 9 of this Order.

Once the declaration is received, it will be recorded by the customs office who will assign a registration number (MRN or "Movement Reference Number") that will be communicated to the person who presented it. The MRN shall also communicate the type of control, documentary or physical, which shall be carried out by the customs office or if the release is automatic. In the latter case the authentication number will be included in the communication.

(b) Place of filing. -EXS shall be filed with the customs office of exit for the purposes of EXS and re-export notifications as defined in Article 1.21 of this Order.

(c) Obtained to submit the EXS. -EXS shall be submitted by the carrier, in accordance with the definitions laid down in Article 796 quinquies of the implementing provisions. However, such a declaration shall be lodged by the holder of the temporary storage warehouse or the holder of the warehouse in a free zone of type I control, as well as by any other person entitled to present the goods, provided that the carrier has been informed that the person is the person who submits the declaration and has given his consent in the context of a contract. The customs office of exit may assume, unless proof to the contrary, that the carrier has given his consent in the framework of a contract and that the declaration has been submitted with his knowledge.

(d) Time limits. The EXS shall be submitted within the time limits laid down in Article 592 ter and 592 c of the implementing provisions according to the type of traffic.

Where the EXS is not present within the time limits indicated, the subsequent customs clearance may not be carried out until the end of the risk analysis as provided for in Article 842d of the provisions of the application, without prejudice to the penalties provided for in accordance with the provisions of Law 58/2003 of 17 December, General Tax.

e) Content. -EXS shall contain the data referred to in Annex 30a of the implementing provisions.

Article 7. Reexport notification.

1. A re-export notification shall be required for the removal of non-Community goods which are not subject to a customs declaration in the following cases:

(a) Those that are to be transshipped and that are excluded from EXS in accordance with Article 6.1.c) of this Order.

(b) Those to be loaded on a vessel or aircraft for unloading at another Community port or airport or situated in countries with which the European Union has concluded mutual recognition agreements in the framework of security and protection.

(c) Any other that is included in a temporary deposit summary declaration, with no other declaration type intended for departure.

2. This notification may be made by any of the following:

(a) Automatic transshipment under the conditions provided for in Article 8 of this Order.

(b) By means of the message referred to in Article 6, which must be submitted prior to boarding, when the conditions for automatic transhipment are not met.

3. The place of filing of the notification is that laid down in Article 6 (2) (b) of this Order and the place of filing is the one referred to in paragraph 2 (c) of that Article.

Article 8. Automatic transhipment.

1. It is considered that there is an automatic transfer request where the DDST in which the goods are included are destined for a port or airport other than that in which the transhipment is carried out and has also been declared to be the Next transport of the goods will continue to be carried out in the same mode of transport, marine or aerial.

However, this request shall be deemed not to have been made when a customs declaration is lodged or the presentation of an EXS is necessary in accordance with Article 6 of this Order.

2. In this case operators shall provide the documentation relating to the carriage that is requested with due diligence, as well as to facilitate, where required, the physical recognition of the goods.

3. In the case of automatic maritime transshipment, the holder of the transport must give the tax protection a relation of the expected load in accordance with the provisions of the seventh order of the Order of 18 December 2001 for which the establish the instructions for the presentation of the cargo manifest for maritime traffic. The ratio of the expected load shall include the goods to be transhipped.

4. In the load manifest, the number of the DSDT and the consignment corresponding to the goods that are transferred shall be included as a dispatch document.

5. In the case of automatic transhipment, it shall be sufficient for the air carrier to make the air cargo manifest available to the customs office.

CHAPTER IV

Telematics presentation of statements

Article 9. Presentation of declarations by electronic transmission of data and communications between the Administration and those interested by electronic means.

1. The telematic presentation of declarations shall meet the following requirements:

(a) The declarant must, in any case, have a registration number and identification of economic operators (EORI).

b) The presenter of the declaration, if different from the declarant, must have a Tax Identification Number (NIF).

c) The presenter, either the declarant or an authorized third party, must have an electronic certificate of among those admitted by the State Tax Administration Agency installed in the browser, according to As provided for in Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Agency Tax Administration.

When a person other than the declarant submits the declaration, the customs office shall presume, unless otherwise specified, that the declarant has given his consent. If, subsequently, there was evidence that the presenter was not duly authorised, it will be considered as a declarant, for all intents and purposes.

2. In order to carry out the transmission, the declarant shall generate a message with the declaration to be transmitted that conforms to the guides that the Department of Taxation Information will publish on the Internet portal of the State Administration Agency Tax (http://www.agenciatributaria.es) or, where appropriate, the Public Body Ports of the State.

3. Where formal-type anomalies are detected in the telematic transmission of the declaration, that circumstance shall be brought to the attention of the declarant or presenter by the system itself by means of the corresponding error messages, in order for it to be to their healing.

4. In those cases where, for exceptional reasons, it is not possible to carry out the telematic presentation, the published instructions for such contingencies will be followed on the website of the State Tax Administration Agency, for each of the declarations covered by this Order.

Single repeal provision. Regulatory repeal.

The following provisions are repealed:

1. Order of 27 July 1995, from the Ministry of Economy and Finance, establishing the model of summary declaration for maritime traffic.

2. Order of 21 November 2000 from the Ministry of Finance, which regulates the formulation of summary declarations by air.

3. Order 8 of the Order of 18 December 2001, of the Ministry of Finance, laying down the instructions for the presentation of the cargo manifest for maritime traffic.

4. Any other standard of equal or lower rank is opposed to this Order.

Single end disposition. Entry into force.

This Order shall enter into force on the twentieth day following that of its publication in the Official Gazette of the State.

Madrid, May 9, 2011. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

ANNEX

Temporary deposit summary declaration for air and sea traffic

1. General considerations:

1. (º) The DSDT to be presented at the customs offices where the means of transport arrives shall contain, for each mode of transport concerned, the information specified in the table in paragraph 2 of this Annex.

2. (º) The table in paragraph 2 of this Annex collects all the data necessary for the declarations concerned.

3. º) The headings of the columns are self-defining and refer to the type of transport to which the indicated data refers.

4. º) A "P" in a box of tables means that the data considered is necessary for the declaration indicated in the relevant column at the item level/item of goods ("item of goods") of the declaration. A "C" in a box of the tables means that the data considered is necessary at the header level ("header") of the declaration. The combinations of these "P" and "C" symbols imply that the data considered can be declared at either level.

5. (º) The descriptions and notes contained in paragraph 3 of this Annex with respect to DSDT refer to the data in the table in paragraph 2.

1. Data from summary declarations of temporary storage for maritime and air traffic.

Current Denomination

C

C

C

C

Type transport document

P

Transport

P

Maritime Traffic	Air
Customs Code	C	C
-
Arrival Date	C	C
Identity and nationality of the transport medium flanking the border	C	C
Declare	C	C
Code	C/P	C/P
C	C	C
	first-entry member	C	C
	C
C
/Airport Rear	C	C
Regime simplified estimate	C/P
Service	C
Simplified Transit Procedure	C/P	C
Date	C	C
/Authentication	C	C
Consigners merchandise	C
number
P	P
document number	P	P
start place	P	P
Load Port	P
Port/Airport	P	P
P	P	P	P	P	P		P
P
Code	P
AH/EM/PE	P
Identification of the equipment	P
number	P
Number of packages	P	P
Type of packages	P	P
P	P		P
Volume	P
	P	P
P	P	P
Item	P	P
Estiper	P
Terminal	P
Load Manifest	P
Mark	P
INDICATOR	Indicator	P	P
Situation	P	P
Document	P	P

(P) Partida.

(C) Header.

1. Explanatory notes on the data:

Customs code. -Customs code where the declaration is presented.

Declaration number.-In maritime transport the number of the declaration identifying uniquely the same shall be indicated, which shall contain:

custom enclosure;

year of the scale request, and

number of scale.

Expected arrival date.-Maritime transport will indicate the expected arrival date of the ship and by air the scheduled arrival date of the flight.

Both dates must match those previously declared in the previous ENS (s).

This data is part of the arrival notice.

Identity and nationality of the means of transport that flanks the border. -By sea transport must be indicated:

Ship name: Current ship name.

IMO Code.

Flag: Name and ISO 3166 alpha 2 code (a2) of the country in which the vessel is registered.

Travel Number: The reference information of the issuer of the document, usually the consignee.

By air transport, it shall be indicated:

Flight number: Composed by the 3-digit IATA code for the airline Five digits plus for the flight number.

The name of the aircraft.

ISO 3166 alpha 2 code (a2) of the country of nationality of the means of transport.

This data is part of the arrival notice.

Declarant. -EORI number of the person who presents the temporary deposit summary declaration.

This person must also be identified with the State Tax Administration Agency, in accordance with the provisions of the sixth provision of Law 58/2003 of December 17, General Tax.

Location Code. -Code for the intended download site, depending on the own encoding of each Customs.

Movement of goods. -It must be indicated if the means of transport is to unload goods, if it carries cargo but will not carry out any unloading or if it goes in ballast, using one of the following codes:

ZZ1 Ship/aircraft with download.

ZSC Vessel/aircraft without download.

ZCL Vessel/Aircraft in ballast.

Member State of first entry. -ISO code alpha 2 (a2) of the Member State where the customs entry of the means of transport is located in the TAC.

If the means of transport does not carry goods requiring ENS, the code ZZ shall be indicated.

If the customs office of entry is located in Spain it will be indicated IS.

Port/airport above.-The code of the previous port/airport consisting of the ISO alpha 2 code (a2) of the country where it is followed will be indicated:

In shipping, port or locality with three characters (UN/LOCODE).

By air, airport or locality with three characters (UN/LOCODE) or IATA code to three digits.

Port/Airport. -Port of call next to the one in which the declaration is being filed. It will be used to identify the same, name, and UN/LOCODE code.

Simplified estimation scheme. -It must be indicated if the estimate is to be used for the calculation of the tax rate of the rate of the goods, according to Law 33/2010, of 5 August, of amendment of Law 48/2003, of 26 November, economic regime and provision of services in ports of general interest.

Regular service. -It shall be indicated whether or not it is a regular service authorised in accordance with Articles 313 a and b of Commission Regulation (EEC) No 2454/93, using one of the following codes:

ZRE Line authorized as regular (shipping).

ZNR Non-regular line (shipping).

ZLA Air Transport.

Simplified transit procedure.-It should be indicated whether one of the simplified transit procedures provided for in Articles 444 to 445, and 447 to 448 of Commission Regulation (EEC) No 2454/93, is to be indicated. with the following codes:

Shipping:

ZS1 Simplified transit provided for in Article 447 of Commission Regulation (EEC) No 2454/93.

ZS2 Simplified transit provided for in Article 448 of Commission Regulation (EEC) No 2454/93.

ZS4 No simplified transit procedure is hosted.

Air transport:

ZS1 Air carriers authorised to the simplified transit procedure provided for in Article 444 of Commission Regulation (EC) No 2454/93, except in the case of transport referred to in code ZS4.

ZS2 Air carriers authorised for the simplified transit procedure provided for in Article 445 of Commission Regulation (EC) No 2454/93, except in the case of transport referred to in code ZS4

ZS4 Airlines not authorized to the simplified transit procedure, and

Transport carried out with air documentation when it is performed by road under an NCTS procedure.

Date.-The date of issue of the document will be indicated.

Firm/authentication. No declaration that is not signed/authenticated by the declarant or its representative will be accepted.

Consigners of the goods. -This data should only be filled, in maritime transport, in the cases of transfer of consignment of the transport. The identification data of the transport consignors of the goods to be downloaded shall be indicated.

When the ship's consignee is present by the maritime DSDT, the ship's consignee shall relate the various consignors of the transport of the goods, indicating the EORI number of each of them.

If the consignee of the ship is also a consignee of the goods transport, it shall be indicated first of all in this connection.

Order Number. -In shipping, the sequential order number of the bill of lading will be indicated.

The numbering of the various knowledge declared by a consignee will be correlated in such a way that, if the maritime declaration is presented, it will be added, followed by the last knowledge introduced by that consignee.

For each of the different types of knowledge: M, T or P, as explained in the following section, the numbering is started again according to the tranche allocated to each consignee.

Transport document type. -One of the following codes must be indicated based on the transport type:

In shipping:

M for goods, including personal effects on the assumptions of changes of residence, second residence, etc.

P for passengers and vehicles under passage.

T for empty containers.

By Air Transport:

MB in the case of a MAWB, this key will indicate that a subsequent disaggregation of that knowledge will be sent in the household knowledge.

HB when dealing with a HAWB

HJ when it is a MAWB-HAWB.

Transport document number. -Number of transport document.

In maritime transport it will not be necessary to declare this data in case of the knowledge P or T.

Place of start of transport. -Place where the transport of the goods was initiated according to the knowledge.

In shipping it will be used to identify the same, the name and code UN/LOCODE.

In the case of T, or P, type knowledge, when this data is not known, such a circumstance will be indicated, using the code ZZZZZ, with the literal UNKNOWN.

Air transport shall indicate the UN/LOCODE code or the ISO alpha 2 code (a2) of the country where it is followed by the IATA code to three digits.

Port of first load. -In maritime transport the name and code UN/LOCODE of the first port where the shipping of the goods was started will be indicated.

Port/cargo airport. -In maritime transport, the name and code UN/LOCODE of the port where the goods have been loaded in the current means of transport will be indicated.

Air transport shall indicate the UN/LOCODE code or the ISO alpha 2 code (a2) of the country where it is followed by the three-digit IATA code of the airport where the goods are loaded in the current means of transport.

Final Destination. -Shipping will indicate the name and UN/LOCODE code of the final destination port or location of the merchandise, according to the transport document.

Air transport shall indicate the UN/LOCODE code or the ISO alpha 2 code (a2) of the country where it is followed by the IATA code three digits of the airport or final destination of the goods, according to the document of transport.

Next Transport. -In maritime transport the type of transport that is intended to be used for the departure of the port of the unloaded goods shall be indicated, according to the following codes:

1. Shipping.

2. Road transport by road.

3. Ship-to-ship transhipment.

4. International transit of land containers (100% ICT).

5. International transit shipping containers (ICT 100%).

6. Land transport by rail.

Service Code. -Coding granted by the Port Authority to identify, where appropriate, the maritime service to which the vessel is attached pursuant to the provisions of Law 33/2010 of 5 August.

AH/EM/PE. -It will be indicated, using these same acronyms, whether it is a burden of humanitarian aid, military or equipment effects and victualling.

Equipment identification.-In maritime transport the following data must be provided:

Number of empty equipment in case there are any, when it is a T-type knowledge

Identification of the type of equipment in which the merchandise is transported, using the 8053 encoding, from the D93/A. directory

When the container registration is in accordance with ISO 6346, the value "ISO" shall be included.

Equipment identification or registration number.

Type and measure of equipment. In the case of containers, ISO 6346 shall be used. In the rest of the cases, the code list 8155, in the D93/A directory, will be used.

Status: The full or empty state of the equipment will be indicated according to the following codes:

4. Empty.

7. Filled with several items of grupage.

8. Filled with a single item inside the equipment:

Tara: The equipment will be indicated, in kilograms.

Equipment seal number.

Number of total packages contained in the equipment.

Number of items.-Shipping shall indicate the sequential number of the consignment.

In the case of transfers of transport consignment the sequential numbering shall be based on the tranches allocated by the consignee of the vessel in the application for a scale, taking into account that the consignee of the vessel always corresponds to the order number 0 and therefore the first tranche.

The numbering of the various items declared by a consignee shall be correlated for each of the different types of knowledge (M, T or P), so that, if the summary declaration was submitted, any one of the items declared shall be added, shall be followed by the last item entered by that consignee.

Number of packages. -The number of packages that make up the consignment will be indicated.

In maritime transport, if the same equipment contains packages belonging to several items, the registration plate of that container and the packages contained in that consignment shall be entered.

Type of packages. -Type of package according to the presentation of the goods, in accordance with the codification set out in Annex 38 to Commission Regulation (EEC) No 2454/93.

Marks-Marks or labels on individual packaging or physical units.

Weight. -Gross weight in kilograms of the goods of the consignment. The weight of packaging and pallets shall be included, but the transport material, equipment and equipment shall not be included.

In the case of type P knowledge, it shall only be indicated in the case of vehicles under passage.

Volume. -Volume of the goods of the consignment, in cubic meters, if known.

UN Code of Dangerous Goods. -Unique serial number (n4) assigned by the United Nations to identify dangerous goods.

Description of the merchandise. -Description in current language precise enough so that customs services can identify the goods. Generic terms such as 'consolidated load', 'miscellaneous goods' or 'parts' shall not be accepted.

Tariff heading. -4 first digits of the tariff code.

By sea transport must be followed by the distinguishing character of the repertoire approved by Law 48/2003 of 26 November, of economic regime and provision of services in ports of general interest, and their modifications later.

By air transport only to be declared when available.

Styler.-The name and NIF of the special installation and load terminal stowage company must be indicated in case it is used.

Terminal. -Code established by the Port Authority for the identification of the handling terminal or maritime station, to be used in the operation of unloading goods or landing of passengers, respectively.

Anticipated load manifest. -When the subsequent shipping is maritime, the cargo manifest number corresponding to the ship on which the goods are expected to be loaded shall be indicated.

Brand vehicle. -It will be indicated, by means of the coding provided in the guides published by the Public Body Ports of State, the mark of the vehicles when it is the merchandise that is declared.

ENS Indicator. -It shall be expressly stated if the item is excepted from the obligation to present ENS, in accordance with Articles 181 c and 186 (3) of the implementing provisions.

Customs status.-Classification of goods which refers to the way in which their circulation is covered or which justifies their Community status, as provided for in Articles 317 a, 444, 445, 447 and 448 of the Commission Regulation (EEC) No 2454/93

Document.-The entry summary declaration (ENS) or any customs document that protects the circulation of the goods shall be included, where appropriate. This will use the three-digit UN/EDIFACT numeric encoding for documents.

UN/LOCODE Code. -United Nations Code for Transportation and Trade Locations consisting of the ISO 3166 alpha 2 (a2) code of the country where it is located, followed by the code corresponding to each location with three characters.