Declaración en aduana (artículos 104 a 108, y 123 y 124 del CAM)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 40-41 |
Page 40
Todas las mercancías que vayan a incluirse en un régimen aduanero, salvo el régimen de zona franca, serán objeto de una declaración en aduana apropiada para el régimen concreto de que se trate. La presentación de esta declaración tiene la consideración de solicitud de vinculación o inclusión al régimen de que se trate.
La declaración en aduana puede efectuarse de las siguientes maneras:
· Utilizando una técnica de tratamiento electrónico de datos mediante el envío de mensajes EDI. En la práctica, la mayor parte de declaraciones se efectúan utilizando este medio, siguiendo la política de la comisión de eliminar la mayor parte de documentos en papel y utilizar en su lugar medios informáticos y comunicaciones mediante mensajes electrónicos.
· Declaración aduanera en papel. Para aquellos casos en los que no se puede utilizar alguno de los medios dispuestos para la presentación telemática, en su lugar se puede utilizar la declaración en papel, según el formulario legalmente vigente.
· Declaración aduanera verbal. Se utiliza mayormente en controles aduaneros de viajeros en puertos, aeropuertos y similares.
Si la presentación de la declaración se efectúa por escrito, se deberá utilizar el formulario «Documento Único Administrativo» (DUA) establecido en el reglamento de aplicación del CAC. Destacar que si la declaración se efectúa mediante la transmisión electrónica de datos, el mensaje electrónico de declaración aduanera se denomina, también, DUA.
Las declaraciones en aduana contendrán todos los datos necesarios para la aplicación de las disposiciones que regulan el régimen aduanero para el que se declaran las mercancías. Las declaraciones en aduana efectuadas utilizando un procedimiento informático incluirán una firma electrónica previamente autorizada por la AEAT. En cambio las declaraciones en papel irán firmadas por el declarante.
El contenido de la declaración en aduana está regulado en la normativa española a través de resolución publicada por el Departamento de Aduanas e Impuestos Especiales de la...
To continue reading
Request your trial- Aduanas
- Regimenes aduaneros
- Introducción de mercancías en el territorio aduanero de la Comunidad
- Inclusión de las mercancías en un Régimen Aduanero (artículos 97 y 98 del CAM)
- Declaración en aduana (artículos 104 a 108, y 123 y 124 del CAM)
- Despacho a Libre Práctica (artículo 129 del CAM)
- Exención de derechos de importación. Mercancías de Retorno (artículo 130 del CAM)
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