The Tax Agency updates requirements for simplified import declarations

 

La Agencia Tributaria has announced an update to the procedures for the simplified import declarations, effective from the 21 de abril de 2026This measure, of interest to managers and professionals in comercio exterior, establishes the obligation to include an additional regime code, called AdditionalProcedure, in customs declarations of type B or E. This modification seeks to optimize the management and control of the flow of goods.

 

Details of the New Customs Requirement

 

The regulatory adaptation requires that, when using the types of additional declaration B o E for importsLogistics operators and importing companies must accurately record the new additional regime code. This requirement falls within the revisions of the Supplementary Information of the CAU (Código Aduanero de la Unión), seeking greater clarity and standardization in customs procedures.

 

This measure underscores the constant evolution in customs regulations, directly impacting the logística and procesos de importaciónFor managers, understanding these changes is crucial to ensuring the operational continuity and avoid delays or penalties in their international supply chains.

 

Operational Impact for Companies and Customs Agents

 

The introduction of the code AdditionalProcedure This involves a review of internal systems and reporting protocols for those actors in the comercio exterior that regularly use type declarations B y EIt is essential that customs departments and agentes de aduanas Please be aware of this new development to ensure regulatory compliance from the date of entry into force.

 

Anticipation and staff training on these new requirements are key to a smooth transition. The correct application of these codes will allow for greater efficiency. traceability and efficiency in import procedures, ultimately benefiting the entire logistics chain.

 

 

Summary of the Update on Import Declarations

Updated Appearance	Detail
Effective Date	21 de abril de 2026
Types of Declarations Affected	B y E (additional statement)
New Requirement	Inclusion of an additional regime code (AdditionalProcedure)

 

Key points and frequently asked questions about the customs update

 

What does this change mean for importing companies?

Companies that import and use the additional declarations type B o E They will now be required to include a new additional regime code, the AdditionalProcedure, from the date indicated.

 

When does this new requirement come into effect?

This change in the requirements for simplified import declarations will be effective from 21 de abril de 2026.

 

What types of declarations are affected by the inclusion of the AdditionalProcedure code?

The new requirement to include the code AdditionalProcedure This applies specifically to the additional declaration types B y E.