Import customs clearance | Representantes Aduaneros y Transitarios

Import Customs Clearance

What is an import?

An import is based on the purchase of goods or merchandise to a country located outside the customs territory of the European Union, otherwise it is considered an intra-community acquisition. Any person, whether natural or legal, can import merchandise from abroad to Spain or any place within the customs territory of the European Union.

You can check if a third-party NIF is registered through the website of the Tax Agency; in the section “Verification of a third-party NIF for census purposes”. Meanwhile, the health registration number can be consulted at the following link, related to the Spanish Agency for Food Safety and Nutrition:

SANITARY REGISTRY NUMBER VERIFICATION

Do you need to import a vehicle?
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If you are planning to import or export your vehicle to a country that is not part of the EU, it is important that you consider some important aspects. We will provide you with information about the documentation you need to prepare to carry out this process correctly.

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What import rules apply to your imported product in the EU?

Before proceeding to import any product from a third country, it is important to know the import regulations to avoid later setbacks and avoid any type of sanction by the authorities. Certain products may be subject to restrictions and even prohibitions if they come from certain countries or specific areas. These measures can be temporary or permanent depending on the economic and commercial policy of the European Union. Among the products subject to restrictions and revisions, the following stand out:

Products of animal origin.
Seeds, plants and vegetables.
Medicines and cosmetics.
Flowers and plants.
Protected flora and fauna species.
Waste.
Chemical products.

A correct classification according to the tariff system of the product is the only way to identify if you need any type of license. Tariff items can be searched in the TARIC database, available on the following page of the European Commission:

EUROPEAN COMISSION

Given the complexity when it comes to identifying the code of the items, it is advisable to consult an expert in the matter, since a bad classification can mean sanctions, fines and even criminal and fiscal consequences.

What import duties and taxes should be calculated?

In order for a product to circulate freely within the territory of the Union, it is possible that an amount of tariffs must be paid at the time of making the import declaration. The amount of this tax is determined based on the nature, origin and place of origin of the product.

Depending on the commercial agreements established between the European Union and other third countries, and in order to favor the movement of goods and merchandise, there is sometimes the possibility of benefiting from an exemption when paying tariffs; as long as the preferential origin of the product can be proven through authorizations, declarations and documents accepted by customs.

EUR-1 Certificates

When the preferential origin of the product can be proven at customs.

REX System or Authorized Exporter

They are being used more and more in order to simplify and streamline certification processes.

VAT

VAT is settled at the time of making the import declaration.

There are other types of excise taxes that may be required; the best known are:

● Tax on alcohol and alcoholic beverages.
● Tax on hydrocarbons.
● Tax on tobacco products.

What documents need to be prepared for Import Customs Clearance?

An import is based on the purchase of goods or merchandise to a country located outside the customs territory of the European Union, otherwise it is considered an intra-community acquisition. Any person, whether natural or legal, can import merchandise from abroad to Spain or any place within the customs territory of the European Union. It would be enough to have a tax identification number for VAT purposes and a RGSEAA health registration number in the event that the imported products are going to be destined for food consumption.

You can check if a third-party NIF is registered through the website of the Tax Agency; in the section “Verification of a third-party NIF for census purposes”. Meanwhile, the health registration number can be consulted at the following link, related to the Spanish Agency for Food Safety and Nutrition:

SANITARY REGISTRY NUMBER VERIFICATION

What are the technical and sanitary requirements applicable to your product and how to certify them?

The requirements may vary depending on the nature of the merchandise. Even so, almost all the products must meet a minimum of sanitary and cleaning standards:

Industrial products. They must necessarily have the CE marking to be able to be sold on the EU market. This marking indicates that the products have been tested and comply with legal requirements. The manufacturer or his legal representative are in charge of placing them. The importer, for his part, must ensure before the arrival of the merchandise that it complies with this requirement.

Food products. They must be accompanied by sanitary and phytosanitary certifications issued by the competent authorities of the country of origin. The phytosanitary certificate is also necessary to import seeds, plants, fertilizers, etc.

Once these products arrive at the customs office of destination, at the border control posts they are again subjected to the different sanitary, phytosanitary or quality controls in order to issue the necessary certificates to complete the customs import declaration.

EUROPEAN COMISSION

Given the complexity when it comes to identifying the code of the items, it is advisable to consult an expert in the matter, since a bad classification can mean sanctions, fines and even criminal and fiscal consequences.