Documento Único Administrativo (DUA)

• The Documento Único Administrativo (DUA) is necessary to comply with customs formalities for merchandise exchanges between community members and third parties.
• Generally, it is not used in intra-community exchanges, with some exceptions like the Canary Islands, Ceuta, and Melilla.
• It is utilized in both imports and exports, serving as a tax declaration and providing statistical, accounting, and control data.
• Declarants must provide data on merchandise type, origin, destination, weight, and exchange rates, and must sign it.
• Currently, the entire process is done electronically through Electronic Data Interchange (EDI) or the AEAT website.
• The AEAT website provides access to the latest DUA resolution, detailing the series, copies, and completion fields.
• There's a verbal declaration option for travelers declaring the value of their luggage or non-commercial goods, proceeding through the green channel.

DUA Series

• The DUA is presented in series that include the necessary copies for completing one or more consecutive phases of a merchandise exchange operation.
• Some series examples:
  • Importation (<<I>>)
  • Importation + transit («ITP»)
  • Exportation («E»)
  • Exportation + transit («ETP»)
  • Transit («T»)

Exportation DUA

• The exportation/dispatch DUA (series «E») consists of:
  • Copy n.º 1, is for the dispatch/export customs office.
  • Copy n.º 3 is intended for the interested party, but the Export Accompanying Document (DAE) is used when the exit is indirect.
  • Copy n.º 4, justifies the community status of goods with a T2L before destination community customs.
  • Copy n.º 9, is used as authorization for embarkation, exit or merchandise release.

Importation DUA

• The importation/introduction DUA (series «I») comprises:
  • Copy n.º 6, intended for the introduction/import customs office
  • Copy n.º 8, intended for the interested party
  • Copy n.º 9, intended for authorization of embarkation, exit or release.
• Currently, copy number 9 (for collection) is practically unused, replaced by a PDF document with a barcode for customs entry and exit.

Operations Requiring Full Import DUA

• Importation of merchandise from third countries.
• Definitive or temporary introduction of community merchandise needing DUA documentation
  • Merchandise from areas of the European Union's customs territory where Directive 2006/112/CE isn't applied and vice versa.
  • Merchandise whose introduction triggers import VAT without exemption.
  • Merchandise from Andorra and San Marino.
• Importation of non-community merchandise from free deposits or zones.
• Importation in Peninsula, Balearic Islands, and Canary Islands of merchandise from Ceuta, Melilla, or any other member state territory outside the Union customs territory.
• Importation in Ceuta or Melilla of merchandise of any origin.
• Declaration of merchandise subject to a customs regime of temporary importation, active processing, or a fiscal regime of active processing or temporary importation.
• Release for consumption of non-community merchandise previously under a customs or fiscal regime of active processing, temporary importation, transformation under customs control, or customs deposit.
• Release for consumption of merchandise previously under a special import regime of the Canary Islands Economic and Fiscal Regime (REF).
• Affiliation to a special import regime of the Canary Islands REF, including temporary importation, deposit, etc.
• The import DUA may be presented by the vendor or their representative, saving the buyer additional costs.

Operations Requiring Export DUA

• Definitive or temporary export of merchandise outside the EU customs territory, including direct sales of fish caught by national vessels without passing through national territory.
• Re-export of non-community merchandise outside the Community customs territory.
• Dispatch of merchandise from the Peninsula and Balearic Islands destined for the Canary Islands and other parts of the community territory.
• Export of merchandise from the Peninsula and Balearic Islands or from the Canary Islands to Ceuta and Melilla.
• Export of merchandise from Ceuta and Melilla.
• Dispatch of merchandise from the Canary Islands to the rest of the customs territory of the European Union.
• Conversion of temporary dispatches/exports into definitive ones.
• Supply and equipment of ships, aircraft, and surveying platforms.
• Entries of community merchandise in supply warehouses to request restitution payment.
• Export of community merchandise in a deposit other than customs, a REF deposit, or a free zone.
• Export of community agricultural merchandise previously linked to the deposit regime.
• Export DUAs are no longer required for Canary Islands-Peninsula exchanges for shipments under 10,000 euros directed to a headquarters of the same company.

Simplified Domiciliation Procedure

• Domiciliation allows free practice dispatch via the Internet at the interested party's premises or other designated locations, acting as private customs warehouses of type «D».
• A written application for authorization is needed and granted if import prohibitions or restrictions can be controlled.
• A monthly summary of settlements to the Tax Agency is required, enabling merchandise dispatch at any time of day or year.
• Advantages include eliminating customs agents, reducing commission and customs deposit fees, and using a single guarantee.
• Disadvantages include needing Tax Agency-provided software with associated costs, requiring minimum import/export operations of three million euros, and being an authorized economic operator.

Simplified Declaration Procedure

• Simplification allows free practice dispatch with a simplified written declaration, followed by a supplementary one that may be global, periodic, or recapitulative.
• With customs approval, a declarant can be allowed to guarantee import restrictions can be met and the goods can be properly identified.
• The simplified declaration can be an incomplete declaration or an administrative/commercial document with all necessary data for goods identification.
• Individuals and small businesses can use simplified DUAs for imports to the Canary Islands, avoiding third-party processing costs.

Simplified Form for Shipments to Individuals

• Individuals making online purchases or receiving shipments exceeding existing allowances can complete the customs declaration using a simplified form, available for free on the Tax Agency's Electronic Office, requiring a digital certificate.
• This declaration is used to pay customs duties and VAT, with a standard tariff of 2.5% and 21% VAT (or 7% IGIC) unless a specific tariff classification is provided.

Import DUA Completion Fields

• Key fields for import DUA:
  • A: Destination customs – Details include the year, country code, customs code, and declaration type.
  • 1: Declaration – Includes the type of goods and declaration type like normal, simplified, or supplementary.
  • 2: Consignor/Exporter – The name/company and address of the final vendor.
  • 5: Items – Specifies the number of declared items.
  • 6: Packages – Total number of packages, including pallets.
  • 8: Recipient – EORI number, TIN, and full address.
  • 14: Declarant/Representative – NIF, EORI number, and the form of representation (self-dispatch, direct or indirect representation).
  • 15A: Country of Export/Dispatch.
  • 17: Country of Destination.
  • 18: Identification & Nationality of Means of Transport at Arrival.
  • 19: Containers – Whether goods are in containers or not.
  • 20: Delivery Terms – Incoterms and location.
  • 21: Identity & Nationality of the Means of Transport at the Border.
  • 22: Currency and Total Amount of the Invoice.
  • 24: Nature of the Transaction.
  • 25: Mode of Transport at the Border.
  • 30: Location of the Goods – As per customs codes.
  • 31: Packages and Description of Goods.
  • 33: Commodity Code.
  • 34A: Country of Origin Code.
  • 35: Gross Weight (kg).
  • 37: Regime.
  • 38: Net Weight.
  • 40: Loading Document/Previous Document.
  • 42: Item Price.
  • 44: Special Indicators, Documents Presented, Certificates, and Authorizations.
  • 45: Adjustment.
  • 46: Statistical Value.
  • 47: Calculation of Taxes.
  • 54: Place, date, and signature of the declarant.

Export DUA Completion Details

• Core fields for export DUA:
  • A: Customs of Expedition/Export.
  • 1: Declaration.
  • 2: Consignor/Exporter.
  • 5: Items.
  • 6: Packages.
  • 8: Recipient.
  • 14: Declarant/Representative.
  • 15A: Country of Export/Dispatch Code.
  • 17A: Country of Destination Code.
  • 18A: Conditional (for agricultural products).
  • 19: Containers.
  • 20: Delivery Terms.
  • 21: Means of Transport at the Border.
  • 22: Currency and Total Invoice Amount.
  • 24: Nature of Transaction.
  • 25: Mode of Transport at the Border.
  • 29: Customs of Exit.
  • 30: Location of the Goods.
  • 31: Packages and Description of Goods.
  • 33: Commodity Code.
  • 34A: Country of Origin Code.
  • 35: Gross Weight (kg).
  • 37: Regime.
  • 38: Net Weight.
  • 44: Documents Presented.
  • 45: Adjustment.
  • 46: Statistical Value.
  • 47: Tax Calculation.
  • 49: Goods from a Deposit or Authorized Warehouse.
  • D: Control by the Customs of Departure.
  • 54: Place, Date, Signature.