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A query was raised regarding whether supplying fuel to vessels transporting molluscs and crustaceans between mussel rafts and the port necessitates the submission of a Single Administrative Document (SAD). The Directorate-General for Traffic (DGT) responded that, as this is an internal traffic operation, the SAD must be formalised for statistical purposes.
Cuestión planteada Si dichos suministros de carburante generan la obligación de formalizar el Documeno Unico Administrativo (DUA).
Las operaciones de suministro de mercancías de la Unión que se entregan exentas de impuestos para buques o aeronaves deben declararse como exportación según el Reglamento (CEE) 2454/93. Por tanto, el suministro de carburante a embarcaciones dedicadas al transporte de moluscos y crustáceos entre el puerto y las bateas requiere la formalización del DUA por motivos estadísticos. No obstante, la exención para carburante en la navegación, incluida la pesca, se rige por la Ley 38/1992 y su Reglamento.
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