Spain
Information for governments and traders
| Dual use | In customs website there is information about import, export and transit restrictions/prohibitions (manuals, several instructions, and Complementary Information of national tariff database with a list of national legislation related to restrictions or prohibitions. National measures are integrated in national tariff database such as Taric measures; so both can be consulted in tariff database, once they are associated with the tariff codes
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| General tax law - Law 58/2003 | |
| Royal Decree 2036/2004 of 15 October laying down the general regulation on the tax sanctions regime | |
| Ley Orgánica 12/1995, de 12 de diciembre, de Represión del Contrabando |
| General tax law - Ley 58/2003, General Tributaria | |
| Decree 520/2013 of 13 May supplementing General Tax Law as regards rules concerning administrative review | |
| Explanatory website |