Customs clearance:
DUA, AES, NCTS and ICS2
Customs clearance in Spain is done with electronic declarations. The import declaration (DUA, H1), export through AES and transit through NCTS go to the AEAT, the Spanish tax and customs agency. The entry summary declaration (ENS) goes through ICS2, the European Commission's interface, before the goods enter the Union. The operator files them, or a customs representative files them on its behalf. A company based outside Spain needs an EORI number and, in most cases, a customs representative in Spain.
DUA: single administrative document (Documento Único Administrativo). AES: Automated Export System, for exports. NCTS: New Computerised Transit System, for transit. ENS: entry summary declaration. ICS2: Import Control System 2. All of it is governed by the Union Customs Code (UCC, Regulation (EU) 952/2013).
Which procedures does
customs clearance involve?
Depending on whether goods enter, leave or cross the Union, clearance needs a different declaration. Each row leads to its page, with who files it, the deadlines and the documents.
- 01 DUA Import (H1) The declaration that releases goods arriving from outside the Union for free circulation. It is no longer a paper form: it is an electronic message, the H1.
- 02 VAT Import VAT The AEAT assesses it in the DUA. A business that files VAT monthly can defer it and include it in its form 303, the Spanish VAT return (art. 167.Dos of the Spanish VAT Act).
- 03 H7 Low-value consignments The declaration for consignments of up to €150, used by online shops and couriers. Since 1 July 2026 each item pays a fixed customs duty of €3.
- 04 SOIVRE Controls by other agencies SOIVRE, Sanidad Exterior (border health), veterinary and phytosanitary controls: the certificates the goods need for release, and how to request them through the PUE.
- 05 AES Export The export declaration. The actual exit confirmed by customs proves the VAT exemption (art. 21 of the Spanish VAT Act); release alone is not enough.
- 06 NCTS Transit (phase 6) Moves goods under customs control from an office of departure to an office of destination, with a transit guarantee: T1, T2 or T2F.
- 07 ICS2 Entry into the Union (ENS) The entry summary declaration, filed before the goods arrive, for risk analysis. Since 1 June 2026 every entry needs a valid ENS.
- 08 ADT Temporary storage (G4) Where arriving goods wait until they are assigned a customs procedure: 90 days at most (art. 149 of the UCC).
- 09 DVD Customs warehouse Stores non-Union goods without paying import duties yet, with no time limit (arts. 237 and 238 of the UCC).
- 10 53 · 51 · 44 Special procedures Temporary admission, inward processing, end-use and returned goods: using or processing goods with duties suspended or exempt, with an authorisation and a time limit.
- 11 T2L Canary Islands, Ceuta and Melilla The Canary Islands are inside the customs territory of the Union but outside the EU VAT area; Ceuta and Melilla are outside the customs territory. Each destination needs its own declarations.
- 12 EORI Operator identification The number that identifies the operator to customs across the Union. Imports, exports and the ENS all require it.
- 13 AEAT Customs web services All the AEAT customs web services by family: the message, what it does, who files it and what it requires.
- 14 Forwarder Multimodal file Sea, air and road: the freight forwarder's file, from booking to invoice, with its declarations inside.
Which declaration is filed
in each case, and who files it?
Each procedure has its own system, message and responsible party. A business that does not file itself can do so through a customs representative, direct or indirect.
| Procedure | System and message | Who files it | Legal basis |
|---|---|---|---|
| Import (DUA) | H1, the UCC import system (AEAT Import UCC guide, v3.20) | The importer or its customs representative | Regulation (EU) 952/2013 (UCC) |
| Low-value consignment | H7, consignments of up to €150 | The courier or the freight forwarder, as representative | UCC |
| Export | AES, message CC515C (AEAT AES guide, v1.25) | The exporter or its representative | UCC; exemption: art. 21 of the Spanish VAT Act (Ley 37/1992) |
| Transit | NCTS phase 6, message CC015C (AEAT Transit guide, v1.20) | The holder of the transit procedure, with its guarantee | UCC |
| Entry into the Union | ENS through ICS2, the European Commission's harmonised interface | The carrier; the house issuer and the consignee can file their part | Art. 127 of the UCC and Delegated Regulation (EU) 2015/2446 |
| Deferred import VAT | Declared and deducted in form 303 | A monthly VAT filer that opts in with form 036 | Art. 167.Dos of the Spanish VAT Act and art. 74.1.a) of the VAT Regulation |
General information based on the AEAT technical guides and the legislation cited; not advice.
Customs, without the small print.
The DUA, the ENS, import and export VAT, and who files each declaration.
What is the DUA and how is it filed today?
The DUA (Documento Único Administrativo, single administrative document) is the customs declaration that clears the goods. For imports it is no longer a paper form: it is an electronic message, the H1, with the data set of Annex B of the Union Customs Code rules, sent to the AEAT following its Import UCC guide (version 3.20, 7 July 2026).
Who can file a customs declaration?
The operator itself (the importer, the exporter or the holder of the transit) or a customs representative on its behalf. Representation can be direct, in the name and on behalf of the operator, or indirect, in the representative's own name but on behalf of the operator (arts. 18 and 19 of the Union Customs Code). A company based outside the Union usually works through a representative established in Spain.
What is the ENS and when must it be filed?
The entry summary declaration (ENS) informs customs before the goods enter the Union, for security risk analysis. The carrier files it (art. 127.4 of the UCC) and, since 1 June 2026, all goods entering need a valid ENS. Deadlines: containerised sea freight, 24 hours before loading; road, 1 hour before arrival; rail, 1 or 2 hours before arrival.
Are exports exempt from VAT?
Yes. Supplies of goods that leave the Union are exempt under article 21 of the Spanish VAT Act (Ley 37/1992). The proof is the actual exit confirmed by customs in the export system (AES): release of the declaration is not enough.
Can I avoid paying import VAT at customs?
Yes, with deferral: the VAT the AEAT assesses in the DUA is included in the form 303 for the period in which the assessment is received, and deducted in that same 303 (art. 167.Dos of the Spanish VAT Act and art. 74.1.a of the VAT Regulation). Only monthly VAT filers can opt in, and they do so with form 036.
What is the MRN of a declaration?
The MRN is the number customs gives a declaration when it registers it, and it proves customs received it. It is not the LRN, the local reference set by the declarant, up to 22 characters, which the AEAT guides require to be unique for the H1 and the AES.
What software do you need to file customs declarations?
A program connected to the AEAT's customs web services that builds each message (the H1 import declaration, the AES CC515C, the transit CC015C) and signs it with an electronic certificate. Whoever files for others also acts as a customs representative. A one-off export can also be filed with the export form on the AEAT's e-office.