ManagoraMANAGORA
ESEN

Repayment or remission of customs duties and import duties

Repayment or remission of customs duties and import duties is filed with Agencia Tributaria, sede electrónica (Aduanas: solicitudes a la autoridad aduanera no contempladas en otros procedimientos). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: from €399. Official tasa (government fee): No official fees: applying to customs for repayment or remission is free. Customs duties and import VAT do not pass through us: any refund is paid by the AEAT into the account you give. If, for a refund on defective goods, the goods have to leave the EU or be destroyed under customs supervision, that customs declaration is lodged by your company or by a registered customs representative, and the transport, the destruction and whatever the person lodging it charges are paid by you, outside our price.

Start this procedure →See all procedures

With your authorisation, we prepare and file with the AEAT customs authority the application for repayment (if you have already paid) or remission (if you have not paid yet) of customs duties and other import duties under the Union Customs Code: for overcharged amounts, defective goods or goods not complying with the contract, an invalidated declaration, an error by the authorities (including an incorrect certificate of origin issued by the exporting country) or equity. We check the time limit and the requirements against your declarations, draft the grounds with your evidence and follow the file until the decision. There is no official fee, and the decision is taken by customs, or by the European Commission in cases of 500.000 € or more based on error or equity.

Practical guide: TARIC commodity code, preferential origin and anti-dumping: how to pay the right customs duty with BTI, BOI, REX and EUR.1. Requirements, deadlines and the steps, explained.

What we charge you
from €399
Managora's fee
€399.00 (21% VAT incl.)
Tasa (official government fee)
No official fees: applying to customs for repayment or remission is free. Customs duties and import VAT do not pass through us: any refund is paid by the AEAT into the account you give. If, for a refund on defective goods, the goods have to leave the EU or be destroyed under customs supervision, that customs declaration is lodged by your company or by a registered customs representative, and the transport, the destruction and whatever the person lodging it charges are paid by you, outside our price.
Processing time
The application must be filed within 3 years of notification of the customs debt if the ground is an overcharge, an error by the authorities or equity; within 1 year if the goods were defective or did not comply with the contract; and, if the declaration was invalidated, within the time limit set by the invalidation rules. It is only extended for unforeseeable circumstances or force majeure, and it is suspended while an appeal against the debt is pending. Customs has 30 days to accept the application and 120 days from acceptance to decide, extendable by 30 if it tells you before then; if the case goes to the European Commission, different time limits apply.
Where it is filed
Agencia Tributaria, sede electrónica (Aduanas: solicitudes a la autoridad aduanera no contempladas en otros procedimientos) ↗
What you receive
Application

Cost breakdown: One declaration 399 € (VAT included): overcharge, defective goods or goods not complying with the contract, or an invalidated declaration, on a single customs declaration. Several declarations or error by the authorities 699 € (VAT included): two or more declarations, or an error by customs or another authority, including good faith with an incorrect certificate of origin from the exporting country. Equity or amount of 500.000 € or more 999 € (VAT included): equity, or an amount of 500.000 € or more, which the European Commission decides if customs sees grounds to grant it for error or equity. No official fees: the application is free..

Repayment or remission of customs duties and import duties: how is it filed?

  1. 1Answer the questions (about 10 minutes) and upload the declarations, the payment slips and the evidence for your case.
  2. 2If any answer shows that repayment is no longer possible or that your case follows a different route, we tell you before you pay.
  3. 3Payment: 399 € (VAT included) for one declaration; 699 € for several declarations or if the ground is an error by the authorities (including an incorrect certificate of origin); 999 € for equity or if the amount reaches 500.000 €.
  4. 4We check against your declarations the time limit for each one, the amount of each duty and the ground that fits best, with the others as alternatives, and draft the application with your evidence.
  5. 5Your company registers our authorisation on the AEAT online office with its own certificate (we explain how; we never ask for yours) and we file the application with customs.
  6. 6If repayment requires the goods to leave the EU or be destroyed under customs supervision, that customs declaration is lodged by your company or by a registered customs representative; we prepare everything else for you.
  7. 7Forward us any request from customs as soon as you receive it: we answer it in time and follow the file until the decision.

Which documents do you need?

  • •The customs declarations concerned (H1, or DUA if dated before 14-10-2025) with their MRN, and the payment slips or proof of payment or of the guarantee.
  • •If the debt arose from a post-release check: the customs assessment with its notification and, if there was one, the prior notice of the grounds.
  • •Defective or non-compliant goods: contract or order, commercial invoice and evidence of the defect and of the rejection (reports, photos, complaint to the supplier and, if the goods have already left the EU or been destroyed, the proof).
  • •Invalidated declaration: the decision or acknowledgement of the invalidation.
  • •Error by the authorities, incorrect certificate of origin or equity: any evidence you have of the error and of your good faith (proofs of origin, emails with the supplier or with customs).
  • •Authorisation for Managora in the AEAT register of powers of representation, which the importer sets up on the online office with its own certificate: we explain how.

Legal basis and things to bear in mind

  • Grounds and time limits: duties are repaid or remitted for overcharge, error by the authorities or equity if applied for within 3 years of notification of the customs debt; for defective goods or goods not complying with the contract, within 1 year; and for an invalidated declaration, within the time limit of the invalidation rules. If you paid what you declared, the debt is deemed notified on release; if there was a post-release check, on the assessment. The time limit is only extended for unforeseeable circumstances or force majeure and is suspended while an appeal against the debt is pending.
  • Error by the authorities: it applies if you could not reasonably have detected the error and acted in good faith. An incorrect certificate of origin issued by the authorities of the exporting country counts as an error that could not be detected, unless it was based on false information from the exporter; good faith requires having made sure the conditions for preferential treatment were met, and it cannot be claimed if the Commission published a notice in the Official Journal of the European Union stating there are grounds for doubt about that country.
  • Defective goods: the defect must exist at release (goods damaged before release count as defective), the goods must not have been used except to establish the defect or sold afterwards, the defect must not have been taken into account in the price, and the goods must leave the EU or, at your request, be placed under inward processing (including for destruction), external transit, customs warehousing or a free zone. Repayment requires the goods to be presented or proof that they are the same goods.
  • Decision: customs decides within 120 days of accepting the application, extendable by 30, and also examines the other grounds even if they are not raised. If it sees grounds to grant for error or equity and the amount is 500.000 € or more, the case is decided by the European Commission. If the decision requires formalities, customs sets a period of up to 60 days to complete them, and if they are not completed the right is lost, unless unforeseeable circumstances or force majeure prevented it.
  • There is no repayment below 10 € unless expressly requested, nor when the debt results from fraudulent action by the debtor. Repayment carries no interest unless, for reasons attributable to customs, it takes more than 3 months to execute it once granted.
  • It is not the refund of undue payments under the Ley General Tributaria (for VAT on your own returns or other Spanish taxes) nor an appeal against an assessment, which is filed within one month of its notification; appealing and applying for repayment for error are compatible. Nor is it the refund of anti-dumping duties because the dumping margin was reduced, which is requested from the Commission within 6 months.
  • Customs takes the decision: we cannot guarantee the outcome. A refusal can be challenged with a recurso de reposición (appeal for reconsideration) or a reclamación económico-administrativa (tax tribunal claim) within one month; the Managora law firm handles it, as a separate engagement quoted in advance.

Repayment or remission of customs duties and import duties: frequently asked questions

Repayment or remission of customs duties and import duties: how much does it cost?

We charge you from €399: our fee plus, where applicable, the fixed official tasa we advance. One declaration 399 € (VAT included): overcharge, defective goods or goods not complying with the contract, or an invalidated declaration, on a single customs declaration. Several declarations or error by the authorities 699 € (VAT included): two or more declarations, or an error by customs or another authority, including good faith with an incorrect certificate of origin from the exporting country. Equity or amount of 500.000 € or more 999 € (VAT included): equity, or an amount of 500.000 € or more, which the European Commission decides if customs sees grounds to grant it for error or equity. No official fees: the application is free.. Managora's fee is €399.00, 21% VAT included (€329.75 net + €69.25 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No official fees: applying to customs for repayment or remission is free. Customs duties and import VAT do not pass through us: any refund is paid by the AEAT into the account you give. If, for a refund on defective goods, the goods have to leave the EU or be destroyed under customs supervision, that customs declaration is lodged by your company or by a registered customs representative, and the transport, the destruction and whatever the person lodging it charges are paid by you, outside our price..

Repayment or remission of customs duties and import duties: how long does it take?

The application must be filed within 3 years of notification of the customs debt if the ground is an overcharge, an error by the authorities or equity; within 1 year if the goods were defective or did not comply with the contract; and, if the declaration was invalidated, within the time limit set by the invalidation rules. It is only extended for unforeseeable circumstances or force majeure, and it is suspended while an appeal against the debt is pending. Customs has 30 days to accept the application and 120 days from acceptance to decide, extendable by 30 if it tells you before then; if the case goes to the European Commission, different time limits apply.

Repayment or remission of customs duties and import duties: which documents do I need?

You need to have to hand: The customs declarations concerned (H1, or DUA if dated before 14-10-2025) with their MRN, and the payment slips or proof of payment or of the guarantee., If the debt arose from a post-release check: the customs assessment with its notification and, if there was one, the prior notice of the grounds., Defective or non-compliant goods: contract or order, commercial invoice and evidence of the defect and of the rejection (reports, photos, complaint to the supplier and, if the goods have already left the EU or been destroyed, the proof)., Invalidated declaration: the decision or acknowledgement of the invalidation., Error by the authorities, incorrect certificate of origin or equity: any evidence you have of the error and of your good faith (proofs of origin, emails with the supplier or with customs)., Authorisation for Managora in the AEAT register of powers of representation, which the importer sets up on the online office with its own certificate: we explain how.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria, sede electrónica (Aduanas: solicitudes a la autoridad aduanera no contempladas en otros procedimientos). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria, sede electrónica (Aduanas: solicitudes a la autoridad aduanera no contempladas en otros procedimientos) ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria, sede electrónica (Aduanas: solicitudes a la autoridad aduanera no contempladas en otros procedimientos), we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria, sede electrónica (Aduanas: solicitudes a la autoridad aduanera no contempladas en otros procedimientos).

Shall we get started with «Repayment or remission of customs duties and import duties»?

We file it for you, from start to finish.

Start now →