SANTA CRUZ DE TENERIFE, 27 Nov. (EUROPA PRESS) –
The Canary Islands Tax Agency has perfected the system for the presentation of the declaration called H7, mandatory for products exempt from the IGIC of less than 150 euros since last November 15, as reported by the Ministry of Finance, Budgets and European Affairs of the Government of the Canary Islands.
The resolution published by the Agency on November 5 in the Official Gazette of the Canary Islands allows that, in exceptional cases previously authorized, the transport company in charge of the delivery of the shipment can carry out the customs formalities and import taxes required, presenting the declaration H7 on behalf of the recipient without the individual identification of the latter’s NIF.
Instead, it is allowed to declare another previously authorized identifier, as long as the shipment is made with all expenses paid and no additional expenses are passed on to the recipient at the time of delivery of the merchandise. import H7.
The Canarian vice president and president of the Tax Agency, Román Rodríguez, explained that both this resolution and the order published in July of this year that allowed buyers to self-clear customs “are part of the declared objective of the Tax Agency to streamline and simplify administrative procedures and the elimination of indirect costs for the consumer “.
This H7 declaration, which has been in operation since last July 1, was implemented on a mandatory basis on Monday, November 15, the date on which the previous system, called the Simplified Low Value Declaration, disappeared permanently.
The director of the Agency, Raquel Peligero, specified that during the months in which the H7 declaration has been in operation not only in the Canary Islands but, on a mandatory basis, in the rest of the State, “the possible incidents that have has emerged, and thus adaptations have been made in the technical guides for the presentation of low value import declarations, the last of which, published on November 10, includes the modifications for the Canary Islands “.
From November 15 to 25, a total of 303,407 H7 declarations have been filed in the Canary Islands, of which 244,801 come from third countries and 58,606 from the European Union; of the latter, 45,427 correspond to Spanish territory.
Peligero pointed out that in the presentation of these forms there have been isolated incidents that, in any case, have been corrected and there is no evidence of the impact of additional costs on the final recipient.
THE H7 STATEMENT
The H7 Declaration gives the consumer the possibility of making a simple customs declaration himself, only with a valid identification method (electronic certificate, electronic DNI or PIN Code) and the shipping or tracking number of the package provided by the seller.
The H7 has replaced the Simplified Low Value Declaration that, in practice, could only be made by the carrier of the merchandise, as it was the only one who knew an essential element for its presentation, the so-called summary declaration number. This circumstance caused a certain defenselessness to the consumer, since costs of a different nature were passed on to him, without him knowing in advance the final amount of his transaction.
The H7 declaration maintains the exemption from the IGIC to values under 150 euros and the exemption from making the so-called Single Administrative Document (DUA), thanks to the specialties derived from the REF and its status as a special tax territory within the EU. The same has not happened in the rest of the State, when the 22-euro franchise that was in force disappeared on July 1.
