Customs services in Spain

Customs services in spain

In CRC we manage your merchandise before customs, both in export operations and in importation. We have the best team of professionals to ensure that customs procedures are carried out in the shortest time possible and at the lowest cost.

We offer a centralized customs management service from which we can manage all your import and export shipments anywhere in Spain. We have authorization from the General Directorate of Customs to dispatch electronic EDI to any customs office in the national territory. We save time and optimize processes from the economic and financial point of view.

Our main activity focuses on the processing of all types of official documents before Customs, related to imports and exports of any type of merchandise (commercial or not), and in the representation of our clients in front of the Tax Agency, both in the payment of tariffs and other charges, such as in the collection of refunds and other benefits.

Advanced services of customs processing and management

CRC is an Authorized Economic Operator (AEO) since 2010 by the European AEOC regulations.

The AEO certification is a global accreditation to prove compliance with certain measures related to safety and good practices in the international goods supply chain. Economic operators that meet the criteria for obtaining the AEO status are considered reliable partners for the EU.

GWe manage the obtaining of your European NIF and your EORI number to start your imports and exports. A tax representative is a natural or legal person that allows companies not established in Spanish territory to operate as a buyer and seller in Spain.

In CRC we act as your fiscal representative, becoming your interlocutor before the Spanish authorities, allowing you to act in Spain with the same benefits and conditions as Spanish companies.

  • Processing and registration of the EORI. We process the registration for customs purposes of an importer and / or exporter to obtain an EORI valid throughout the European Union.
  • Processing of requests for Binding Tariff Information (BTI). A BTI is a document issued by the customs authorities in which an exact tariff classification is indicated for their goods, providing the guarantee and legal certainty of being dispatched with the correct classification for a period of 3 years.
  • Processing of Spanish NIF. For VAT purposes.
  • Presentation of VAT returns (monthly, quarterly or annual), processing of returns, compensation and VAT income.
  • Intrastat processing. We process the Intrastat document, relating to the declaration of community imports and exports that are carried out monthly.
  • Management of correspondence with the Tax and Customs Administration, resolving the issues that arise in defense of your interests.

Service specifically aimed at importers and exporters who want to manage a stock of goods and delay the payment of taxes to the maximum.

  • Customs warehouse (DA). It is a tax-exempt area that allows indefinite storage of goods from countries outside the EU. It allows to delay the payment of VAT and import tariffs until the sale or consumption of the merchandise. Goods arriving from third countries may be transported to a DA customs warehouse with a Depository Document (DVD) or a transit document (T1).
  • Deposit different from customs (DDA). It is a tax-free area that allows to store certain goods coming from outside the EU: merchandise subject to special taxes (alcoholic beverages, tobacco and derivatives, etc.) from the Canary Islands and merchandise subject to futures markets (olives, sugar raw, cocoa beans, cereals, potatoes, etc.) or metals (aluminum, copper, tin, lead, etc.). It allows to delay the payment of the VAT until the sale or consumption of the merchandise, but not of the import tariffs. Warehousing in a warehouse other than the customs warehouse is recommended for importers of these goods that require some type of warehouse handling (palletizing, emptying, quality control, etc.) and they are interested in deferring the VAT payment on importation. It is also recommended for exporters who want to resell with VAT exemption the goods bought in the EU before exporting them outside the EU.

We process the import authorization for the export of merchandise with special and refining purposes. These customs regimes have temporality as their main characteristic, the merchandise enters into the customs territory of the Community with the condition that they will come out at a certain time.

Special destination customs regimes

  • Customs regime of final destination. It is a regime that allows the release for free practice of the goods with exemption of rights or with a reduced rate according to their destination. If the goods are in a phase of production that, from an economic perspective, only allows their use for the indicated final destination, the customs authorities may establish in the authorization the conditions under which the goods will be considered as having been used for the goods. established purposes for the application of the exemption of rights or the reduced type of rights.
  • Customs temporary importation regime. Special customs regime that allows the importation of non-EU goods into the customs territory, for a certain period of time with a total or partial exemption from import duties, so that the merchandise in question is used for the stipulated time and on the condition of being re-exported in the same state they entered. This regime does not allow transformation or modification beyond mere conservation. The goods may remain under this regime, for the same destination and under the responsibility of the same person, for a maximum of 24 months. It may happen that, exceptionally, the customs authorities, after a justified request, extend the maximum time established for a reasonable time.

Customs procedures for improvement

  • Customs regime of inward processing (RPA). Regime characterized by the introduction of non-Community goods to the TAC (Common Customs Territory) without being subject to import duties or trade policy measures, to be transformed or perfected and, subsequently, exported in the form of processed products. The customs authorities shall fix for how long the processed products are to be exported and shall also fix the quantity of imported products that are to be used in obtaining the processed product. There are two types of active improvement schemes:
    • IM/EX active processing, permits the importation of goods not belonging to the Union under the inward processing regime before the export of the processed products.
    • The EX/IM active improvement, allows the prior exportation of processed products obtained from equivalent merchandise under the active processing regime before importing the goods they replace.
  • Customs regime of outward processing (RPP). Permite exportar temporalmente mercancías comunitarias para ser sometidas en el extranjero a operaciones de transformación y después ser reimportadas con exención total o parcial de derechos de importación en forma de productos transformados. Se usa principalmente para realizar operaciones que no se pueden realizar en el propio territorio o porque las condiciones son más favorables en otro país. El régimen de perfeccionamiento pasivo finaliza en el momento en que los productos transformados son reintroducidos. Las condiciones y demás son iguales que en el perfeccionamiento activo.

Other customs processing and management services

We offer the following services of processing and customs management:

  • Tariff classification. With processing of requests for binding BTI Tariff Information.
  • Control of required documentation.
  • Documentary credits.
  • Declarations of customs transit.
  • Dispatch to free practice (consumption). Preparation, presentation, acceptance and payment of import declarations.
  • Office of Export.
  • Preparation of resources and files on tariff items.
  • Follow-up of customs inspections.
  • Processing of Certificates of Origin.
  • Processing of the authorized exporter number.
  • Intrastat processing. We process the Intrastat document, relating to the declaration of community imports and exports that are carried out monthly.
  • Processing of licenses.
  • Processing of Spanish NIF. For VAT purposes.
  • Approval procedures.
  • Processing of quotas
  • Processing of insurance and claims.
  • Consular visas in embassies.

We process all types of official documents before Customs, regarding imports and exports of any type of merchandise (commercial or not), and we represent our clients in front of the Tax Agency, both in the payment of tariffs and other taxes, and in the collection of refunds and other benefits.

We can insure the total value of your merchandise through a floating policy contracted with the best insurers. We process your claims in front of the insurance companies.

Customs advice

We offer advisory services specialized in customs regulations and procedures. We put at your disposal all the updated legal information to ensure your operations.

Our customs department offers any advice required and handles all the necessary import or export licenses.

In addition, we provide tax and accounting advisory services. We manage the processing of the payment of your taxes and other fiscal bureaucracy. Expose your case and we will make a detailed study, explaining according to the case, what taxes you must pay, or what benefits you can take advantage of.

Among others, we offer advice on the following topics:

  • Intrastat.
  • Community Aid to Exchanges (Restitutions, MCM and MCA).
  • Aid for Protection (Agricultural Products-Cattle Ranchers).
  • Approvals and Certificates of Conformity.
  • Quotas national and EU.
  • Antidumping and Special Regulations.
  • Tariff Studies for Imports-Exports in Third Countries.
  • Financing and means of international payment and collection.
  • VAT on Import.
  • Customs legislation.
  • Insurance processing.
  • Administrative claims.
  • Resources to TEARC.
  • Assistance in customs inspections.
  • We advise you to hire the best insurance for your merchandise.