Authorisation of special customs arrangements for inward processing, outward processing and temporary importation

Order PCI/933/2019 of 11 September concerning the authorisation of special inward processing, outward processing and temporary importation customs arrangements has been published in the Official State Gazette.

This new Order, which entered into force on 16 September, assumes that the processing and resolution of applications for the aforementioned systems is the responsibility of the Tax Agency.The Directorate-General for Trade Policy and Competitiveness (DGPCC) will analyse the effects of the authorisation requested on the essential interests of the producers of the Union and, where appropriate, the referral of the application to the Commission of the European Union for the purposes of assessing compliance with economic conditions.

With the entry into force of the Order, the competence for the processing and resolution of applications for these special systems is distributed as follows:

  1. Customs and Excise Duties DepartmentIt is competent to take decisions in respect of applications concerning several Member States where consultation with those other Member States is necessary.
  2. Regional Customs and Excise Duties Office.Depending on the applicant’s tax address, it is competent in the following cases:
    • Applications affecting several Member States where consultation with these other Member States is not necessary.
    • Applications whose scope is limited to Spain and are not requested by customs declarations.
  3. Customs office of declaration.It shall be competent in cases where the special arrangements are requested by means of the customs declaration accompanied by the additional data provided for in customs legislation.

Transitory rules:

  1. Applications being processed:The DGPCC will complete the processing and issue agreement for applications, new or amending authorisations, submitted prior to the entry into force of the new Order.
  2. Authorisation modification requests:The Customs and Excise Department or the competent Regional Unit, in accordance with the distribution of powers in the previous paragraph, shall process applications for amendments to authorisations issued by the DGPCC when such applications are filed after the entry into force of the new Order.Since processing via the electronic office is mandatory by means of a request for the required system, the authorisation holder must make a new request for authorisation

It shall be indicated that a modification of an authorisation already granted by the DGPCC is requested in data 8/5 Additional information, adding the documentation of said authorisation as files.

Application help:

A help document for completing the applications for each of the systems is available on the e-Office.