- 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 the location where the activity and records are fully accessible, or where most of the activity and records are accessible, or where the most important activity and records are accessible.
- For inward processing applications, the supervising office is where the regime records are kept or accessible and where related activities occur; if unclear, it defaults to where the operator keeps records accessible to customs.
- For temporary import requests, the supervising office is 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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