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V1967-14 18 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Transit time may include stops for cargo consolidation

A query was raised regarding whether the time required to consolidate a shipment with other goods can be included in the transport duration specified in the electronic administrative document. The DGT ruled that the transport duration is not an essential datum and that such period may include necessary interruptions planned at the time of departure.

The question raised

Possibility of considering the time required for the consolidation of the shipment together with other goods, within the estimated transport duration timeframe recorded in the electronic administrative document.

The DGT's ruling

The duration of transport is not considered an essential datum under the Excise Duty Regulations. Transport time is calculated based on the mode and distance via the ordinary route, and may include interruptions such as unloading and loading at distribution centers for consolidation, as well as mandatory rest periods. The estimated time is determined by the consignor without any regulation limiting said period.

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