RULE 3.2.5: DECLARATION OF FOREIGN PASSENGERS

For the purposes of article 50 (LA: Art. 50) of the Law, the people who choose to present the "Customs Declaration for passengers from abroad (Spanish and English)" electronically, will transmit it to the customs authority through the Customs Electronic System (Sistema Electrónico Aduanero), with the information required in the system in the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Once the information referred to in the previous paragraph has been transmitted, the system will generate an acknowledgment of receipt, which will be valid for 30 calendar days, counted from the date of transmission of the information and will be presented by the interested party either printed or through any electronic device that allows it to be viewed, instead of the format "Customs declaration for passengers from abroad (Spanish and English)" of Annex 1 (RGCE 2020: Anexo 1), before the customs authority.

A new transmission must be made or the official form with the corresponding data must be submitted to the customs authority, before submitting to the automated selection mechanism, in case the passenger enters the national territory, the acknowledgment of receipt lacks validity or the information contained therein cannot be viewed by the authorities in the system, or when the passenger states that the content of their statement has changed.

Law 6 (LA: Art. 6), 43 (LA: Art. 43), 50 (LA: Art. 50), 61-VI (LA: Art. 61), 88 (LA: Art. 88), 96 (LA: Art. 96), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)