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A consulting entity asks about the formalities for issuing documents for the circulation of e-cigarette liquids from a fiscal deposit to the export customs office bound for the Canary Islands. The DGT responds that, as the Canary Islands are not part of the internal tax area, shipments must be supported by an electronic administrative document following the export procedure.
Cuestión planteada Formalidades a seguir en relación con la expedición de los documentos de circulación que amparan la circulación de los cigarrillos electrónicos desde el depósito fiscal hasta la aduana de exportación.
Los productos sujetos al Impuesto sobre los Líquidos para Cigarrillos Electrónicos tienen un tratamiento similar a la exportación en envíos desde la Península e Islas Baleares hacia Canarias. La circulación en régimen suspensivo debe ir amparada por un documento administrativo electrónico. El expedidor debe presentar un borrador a través del EMCS, recibir un ARC y facilitar una copia del documento o documento comercial que identifique el transporte y el ARO al acompañante de los productos.
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