{"id":3404,"date":"2022-01-10T12:52:17","date_gmt":"2022-01-10T12:52:17","guid":{"rendered":"https:\/\/paezaduanas.com\/?page_id=3404"},"modified":"2025-02-26T12:13:09","modified_gmt":"2025-02-26T11:13:09","slug":"customs-processing-procedure","status":"publish","type":"page","link":"https:\/\/paezaduanas.com\/en\/customs-processing-procedure\/","title":{"rendered":"Customs processing procedure"},"content":{"rendered":"

[et_pb_section fb_built=”1″ specialty=”on” padding_top_1=”50px” padding_top_bottom_link_1=”false” padding_left_right_link_1=”false” padding_1_tablet=”0px||||false|false” padding_1_phone=”” padding_1_last_edited=”on|phone” admin_label=”Header” _builder_version=”4.19.5″ background_color=”#f8f9fa” use_background_color_gradient=”on” background_color_gradient_direction=”60deg” background_color_gradient_stops=”#1d3275 70%|#00d87b 100%” background_image=”https:\/\/paezaduanas.com\/wp-content\/uploads\/2021\/09\/Grupo-107.jpg” custom_padding=”||82px|||” bottom_divider_height=”200px” bottom_divider_repeat=”1.2x” bottom_divider_flip=”vertical” bottom_divider_repeat_tablet=”1.2x” bottom_divider_repeat_phone=”1x” bottom_divider_repeat_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_2″ specialty_columns=”2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ custom_margin=”||||false|false” custom_margin_last_edited=”off|tablet” custom_padding=”1px|||||” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”1_2″ _builder_version=”4.16″ global_colors_info=”{}”][dipl_text_highlighter pre_highlighter_content=”Customs” highlighter_content=”processing” post_highlighter_content=”procedure” svg_type=”highlight_underline” svg_color=”#00d87b” _builder_version=”4.22.0″ _module_preset=”default” global_body_font=”Prompt|700|||||||” global_body_text_color=”#FFFFFF” global_body_font_size=”54px” custom_margin=”|-641px||||” custom_padding=”|0px||||” global_colors_info=”{}”][\/dipl_text_highlighter][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Call to Action” _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”74px||25px|||” locked=”off” collapsed=”on” global_colors_info=”{}”][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ header_2_font=”Prompt|700|||||||” header_2_text_align=”center” header_2_text_color=”#1d3275″ header_2_font_size=”50px” header_2_line_height=”1.3em” text_orientation=”center” custom_margin=”-17px|||||” header_2_font_size_tablet=”32px” header_2_font_size_phone=”24px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

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Customs processing procedure<\/span><\/h2>\n<\/div>\n<\/div>\n
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It is used when merchandise from third countries is introduced into the Union territory without having to pay import duties (tariffs) and VAT, in order to be used in one or more transformation operations,<\/strong><\/span> to be subsequently exported.<\/p>\n<\/div>\n<\/div>\n

[\/et_pb_text][dipl_lottie url=”https:\/\/paezaduanas.co.uk\/wp-content\/uploads\/2023\/08\/dyaraOTaYn.json” _builder_version=”4.19.5″ _module_preset=”default” width=”46%” module_alignment=”center” global_colors_info=”{}”][\/dipl_lottie][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Feature” _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”18px||18px|||” locked=”off” collapsed=”on” global_colors_info=”{}”][et_pb_row _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ header_2_font=”Prompt|700|||||||” header_2_text_align=”center” header_2_text_color=”#1d3275″ header_2_font_size=”50px” header_2_line_height=”1.3em” text_orientation=”center” header_2_font_size_tablet=”32px” header_2_font_size_phone=”24px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

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What requirements <\/span>do you need to apply?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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According to the Tax Agency, these are the requirements that the interested party must meet: That it be established in the Customs territory of the Union. However, the customs authorities may occasionally, when they consider it justified, grant a final destination authorization to persons established outside the customs territory of the Union.<\/p>\n

That it offers the necessary security with regard to the proper execution of operations. The AEOs of customs simplifications are considered to meet this condition. That constitutes a guarantee in accordance with article 89 of the CAU. That carries out or orders to carry out the operations of transformation of the merchandise.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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Outward<\/span> processing regime<\/h2>\n<\/div>\n<\/div>\n
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It is the opposite of the inward processing regime, that is, it consists of the temporary export of goods from the territory of the Union to third countries, where the goods will undergo transformation operations and, subsequently, be re-imported again with the exemption full or partial payment of import duties and VAT.<\/strong><\/span> Its main advantage is being able to carry out operations that cannot be carried out in the country itself due to established regulations, or because the costs of doing so in another country are lower.<\/p>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_image src=”https:\/\/paezaduanas.com\/wp-content\/uploads\/2022\/10\/paez2-1.png” title_text=”paez2-1″ align=”center” _builder_version=”4.19.5″ _module_preset=”default” width=”30%” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Feature” _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”18px||18px|||” locked=”off” collapsed=”on” global_colors_info=”{}”][et_pb_row _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ header_2_font=”Prompt|700|||||||” header_2_text_align=”center” header_2_text_color=”#1d3275″ header_2_font_size=”50px” header_2_line_height=”1.3em” text_orientation=”center” header_2_font_size_tablet=”32px” header_2_font_size_phone=”24px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

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What requirements <\/span>do you need to apply?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”0px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ text_font=”DM Sans||||||||” text_font_size=”17px” text_line_height=”1.8em” header_font=”Prompt|700|||||||” header_text_color=”#FFFFFF” header_font_size=”54px” header_line_height=”1.1em” custom_margin=”20px||-3px||false|false” header_font_size_tablet=”40px” header_font_size_phone=”30px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

According to the Tax Agency these are the requirements that must be met:<\/p>\n

\u2794 That it is established in the Customs territory of the Union.
\u2794 That it offers the necessary security with regard to the proper execution of operations. The AEOs of customs simplifications are considered to meet this condition.
\u2794 That constitutes a guarantee in accordance with article 89 of the CAU.
\u2794 That it is registered, that is, that it has EORI.
\u2794 That the request be submitted to the competent authority to resolve.
\u2794 That, during the year prior to the application, no outward processing authorization of the same applicant has been annulled or revoked due to breach of the authorization obligations.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”About” _builder_version=”4.19.5″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|rgba(255,255,255,0) 25%|rgba(255,255,255,0) 75%|#ffffff 100%” background_color_gradient_overlays_image=”on” background_image=”https:\/\/paezaduanas.com\/wp-content\/uploads\/2022\/10\/prueba-3.png” background_position=”center_left” background_horizontal_offset=”-6vw” locked=”off” collapsed=”on” global_colors_info=”{}”][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.0″ header_2_font=”Prompt|700|||||||” header_2_text_align=”center” header_2_text_color=”#1d3275″ header_2_font_size=”50px” header_2_line_height=”1.3em” text_orientation=”center” header_2_font_size_tablet=”32px” header_2_font_size_phone=”24px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

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How to preceed to request <\/span>them?<\/h2>\n<\/div>\n<\/div>\n
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The interested party himself or, failing that, his representative must process a customs authorization before the Tax Agency presenting the official model.<\/p>\n

Depending on factors such as the type of processing, the value and the frequency of operations, there are two types of procedures:<\/p>\n

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Simplified <\/span>Procedure<\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.22.0″ text_font=”DM Sans||||||||” text_font_size=”17px” text_line_height=”1.8em” header_font=”Prompt|700|||||||” header_text_color=”#FFFFFF” header_font_size=”54px” header_line_height=”1.1em” text_orientation=”center” custom_margin=”20px||23px||false|false” header_font_size_tablet=”40px” header_font_size_phone=”30px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

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Acceptance of the customs declaration itself at the time of importation constitutes the application for authorization. It is used for sporadic operations with quantitative limits.<\/div>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.19.5″ background_color=”#ffffff” background_enable_image=”off” background_size=”initial” background_position=”top_right” custom_padding=”60px|30px|60px|30px|true|true” custom_padding_tablet=”30px||30px||true|true” custom_padding_phone=”|20px||20px|true|true” custom_padding_last_edited=”on|phone” border_radii=”on|15px|15px|15px|15px” box_shadow_style=”preset1″ box_shadow_color=”rgba(25,0,0,0.13)” global_colors_info=”{}”][et_pb_image src=”https:\/\/paezaduanas.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-1-1.jpg” title_text=”Dise\u00f1o sin t\u00edtulo (1)” _builder_version=”4.19.5″ _module_preset=”default” width=”31%” width_tablet=”26%” width_phone=”44%” width_last_edited=”on|desktop” module_alignment=”center” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.22.0″ _module_preset=”default” text_font=”Prompt|700|||||||” text_text_color=”#1d3275″ text_font_size=”28px” text_line_height=”1em” text_orientation=”center” global_colors_info=”{}”]Normal procedure<\/span>[\/et_pb_text][et_pb_text _builder_version=”4.22.0″ text_font=”DM Sans||||||||” text_font_size=”17px” text_line_height=”1.8em” header_font=”Prompt|700|||||||” header_text_color=”#FFFFFF” header_font_size=”54px” header_line_height=”1.1em” text_orientation=”center” custom_margin=”20px||49px||false|false” header_font_size_tablet=”40px” header_font_size_phone=”30px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

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The application is previously requested before the Tax Agency according to the model established by the responsible authorities.<\/div>\n<\/div>\n

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Need more information?<\/h2>\n<\/div>\n<\/div>\n
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Customs <\/span>processing<\/span> procedure<\/span><\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div> Customs processing procedure
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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div> It is used when merchandise from third countries is introduced into the Union territory without having to pay import duties (tariffs) and VAT, in order to be used in one or […]<\/p>\n","protected":false},"author":3,"featured_media":7059,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"class_list":["post-3404","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nCustoms processing procedure | P\u00e1ez Aduanas | Representantes Aduaneros y Transitarios<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/paezaduanas.com\/en\/customs-processing-procedure\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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