DISCREPANCIA and “DISCREPANCIACC507”: Container Identifier Rules for Export Declarations

• DISCREPANCIACC507 can be used as a container identifier in an export declaration when the actual container identifier is unknown.
• DISCREPANCIACC507 must be replaced with the actual container identifier in the CC507CEnt message.
• DISCREPANCIA is now a valid word for the NI 22 2024 assumption.
• Duplicate containers are not allowed in an export declaration except for DISCREPANCIA and DISCREPANCIACC507.
• DISCREPANCIA and DISCREPANCIACC507 cannot be used in declarations with a non Spanish exit customs.
• DISCREPANCIA and DISCREPANCIACC507 cannot be declared as real identifiers in a discrepancy in the CC507CEnt message.
• Each DISCREPANCIA and DISCREPANCIACC507 in the original declaration must be replaced with the actual container identifier in the CC507CEnt message.
• Container identifiers in the CC507CEnt message can be replaced or removed but not added.

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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