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BOE-A-2026-16621 ·30 July 2026 ·Resolution Medium impact
Tax

Professionals and entities: call for aptitude tests to become customs representatives

The State Tax Administration convokes aptitude tests to certify the capacity to act as a customs representative (Art. 4.2.a RD 335/2010). Studies exceeding 80 hours of instruction covering the prescribed syllabus or the European Commission document may apply for exemption from the theoretical test (Art. 4.2.a.4 RD 335/2010).

In 2 key points

  1. Exemption from the theoretical test for studies exceeding 80 hours of instruction (art. 4.2.a.4 del RD 335/2010)
  2. Subjects: tax/customs regulations, special taxes, smuggling, Canary Islands/Ceuta/Melilla regime and international transport (art. 4.2.a del RD 335/2010)

How it affects those involved

For professionals interested in customs management, this call enables access to the necessary qualification to submit declarations to customs. Those holding titles or studies of over 80 hours of instruction with specific content in tax, customs and international transport matters may benefit from partial exemption from the theoretical test (Art. 4.2.a.4 RD 335/2010).

Lifecycle

2026-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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