El Customs and Excise Department from the Agencia Tributaria has issued on February 2, 2026 the Information Note 04/2026 to update the surety insurance certificate model, adapting it to the European and national legal framework to ensure the payment of customs and tax debts.
New Regulatory Framework for Customs Guarantees
The recent instruction signed by the Deputy Director General of Customs Management, María González Pérez, seeks to harmonize the use of surety insurance with the Regulation (EU) No. 952/2013, known as Código Aduanero de la Unión (CAU). This update supersedes the previous 2025 regulations and establishes that commitments undertaken by guarantors must provide a equivalent security to cash deposits.
According to article 94 of the CAUThe guarantors must be credit entities, financial institutions or insurance companies accredited in the European UnionThe new certificate model must include clauses that produce the same effects as a guarantee on first demandallowing its use in multi-state guarantees and to secure potential debt.
Duration and Validity of Insurance Contracts
One of the critical points of the regulations is the duration of the contract. According to the Ley 50/1980 de Contrato de Seguro (LCS)the policy cannot set an initial term longer than ten yearsalthough it allows successive annual extensions.
There are two main methods for managing coverage:
- Long-term contracts: With a maximum initial term of ten years, where a single premium covers the entire period, issuing a single certificate.
- Renewable Annual Temporary Contracts (TAR): They are renewed year after year by paying a new premium, which involves issuing a new certificate each year.
| Concept | Regulatory Details |
|---|---|
| Publication date | February 2th 2026 |
| Reference Standards | CAU (EU Regulation 952/2013) and LCS (Law 50/1980) |
| Initial Hiring Limit | Maximum 10 years (according to LCS) |
| Required Payment Term | 30 days after written request |
| Termination Effect | 16 days after notification |
Covered Operations and Responsibilities
The surety bond certificate acts as a guarantee for various customs operations, including the temporary storage, active improvement and the office for free practiceThe regulations emphasize that the insurer is obliged to pay the amounts demanded from the first requirement of the competent authorities.
A relevant aspect is that the failure to pay the premium The actions of the policyholder do not exempt the insurer from its obligation to the Agencia TributariaFurthermore, the Administration may claim payment even after the certificate has expired, provided that the loss occurred within the coverage period and the action has not expired.
Key points and frequently asked questions about the surety bond model
What happens if the policyholder does not pay the insurance premium?
Failure to pay the premium, whether it is the single premium, the first premium, or subsequent premiums, does not give the insurer the right to terminate the contract nor does it suspend coverage against the Agencia Tributaria when the warranty must be enforced.
What is the deadline for the insurance company to make the payment?
The insurer must make the payment within a maximum period of thirty days from the date of the written request, unless the regularization of the debt is demonstrated or an extension with late payment interest is granted.
How does the termination of the contract affect ongoing operations?
Even if the contract is terminated, the insurer remains liable for debts arising from customs operations that began before the date on which the termination takes effect (16 days after notification).
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