24 May Necesidad de complementar en todos los casos de declaración simplificada de importación
El artículo 167 apartado 3 a) del CAU prevé que la Autoridad Aduanera puede dispensar de la exigencia de declaración complementaria de una declaración simplificada cuando se refiera a mercancía cuyo valor y cantidad no supere el umbral estadístico. This exemption was automatically applied to the declarations submitted in accordance with section 2.4 of the DUA Resolution in which the customs value was being declared. The data in Annex B of the regulations implementing the UCC do not provide for the declaration of the customs value in these cases, so it is not possible to determine it automatically.. This requires that it be necessary to supplement in all cases of simplified import declaration.
This change will have an effect on the AEAT's import computer system. el próximo 12 June 2017. From this date, In all cases, it will be necessary to complement the simplified import declarations submitted..
Source:: Novedades Agencia Tributaria
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