When you need a DUA
The DUA is only filed for trade with non-EU countries (outside the EU customs territory): import, export or transit. It is not needed for trade within the EU, where the free movement of goods applies.
Legal basis and filing
The framework is the Union Customs Code (Regulation (EU) 952/2013) and its implementing regulations. In Spain it is handled by the Spanish Tax Agency (AEAT), with mandatory electronic filing using a digital certificate, within the EU's electronic customs systems.
Official sources
- Regulation (EU) 952/2013, Union Customs Code. eur-lex.europa.eu
- AEAT — filing the DUA (technical guide). sede.agenciatributaria.gob.es