- For normal authorizations, the supervising customs office must be indicated in the declaration as specified in the authorization.
- For simplified authorizations, the supervising customs office is determined by where the records are kept or accessible.
- For active improvement and end-use, it is the Decentralized Headquarters where regime activity records are kept or accessible.
- For passive improvement, it is the Decentralized Headquarters where records are kept and activities (import/export declarations) are carried out; if unclear, it defaults to where the operator keeps records.
- For temporary import, it is the Decentralized Headquarters where the goods are first used or employed.
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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