- The customs office supervising special regimes must be listed in Community customs files.
- Import declarations for certain procedures must include the supervising customs office; this also applies to previous procedures and must be indicated in authorization documents when relevant.
- Export declarations for specified regimes must include the “5030 Supervisory customs regime” document, with changes in documentation requirements effective December 15, 2025.
- Authorization ownership for special regimes belongs to the declarant; if the declarant is an assignee, code 9025 and the relevant authorization reference must be declared.
- These requirements take effect on November 24, 2025, at 08:00.
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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