AEAT reorganizes internal competencies of the Customs and Excise Duties Area
03 Jul 2026Effective: 03 Jul 2026105 views
Who is affected:
Customs operators, importers, exporters and Customs and Excise Duties officials
Summary
The Tax Agency updates how functions are distributed among its customs bodies, adapting to the European customs code and the agreement on Gibraltar.
Detailed analysis
PRO
The resolution modifies the internal organization of the Customs and Excise Duties Area of the AEAT, redistributing competencies among its regional bodies and the National Management Office. It clarifies who manages customs debt refunds, guarantees, EORI registrations of operators not established in the EU and temporar…
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