Customs clearance
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Customs clearance and other complementary arrangements and inspections
Needed for our customers to send their goods to other parts of the world from Spain (exports) or from other countries to the customer’s address (imports). We apply the highest levels of control and efficiency, as is the case of our partners, to provide swift and cost‑effective solutions.
We specialise in import, export, and transit, as well as in international maritime and land transport.
Optionally, we can insure your goods from the moment they leave and until they are delivered at the warehouse.
Types of customs procedures
These are the customs procedures established in the UCC:
- Export
- Release for free circulation
- Special customs procedures
Export
The export procedure includes Union goods that will be taken out of the customs territory of the Union, but not temporarily.
Release for free circulation
What type of goods fall under the release for free circulation customs procedure? All non‑Union goods intended to be put on the Union market or intended for private use or consumption within the customs territory of the Union.
The procedure of release for free circulation places goods under the Union’s customs status after the corresponding customs duties have been paid. Then, they will be released for consumption after the local taxes (VAT) and other special taxes have been paid, where appropriate.
Special customs procedures
The following types of customs procedures are included in this category:
- Transit: external and internal
- Storage: customs warehousing and free zones
- Specific use: temporary admission and end-use
- Processing: inward and outward processing
Transit
Goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention/Istanbul Convention, under cover of form 302 or under the postal system. Thus, the customs territory will be considered to form a “single territory”.
- External: goods that need to be moved from one third country to another, passing through the customs territory of the Union without being subject to import duties or commercial policy measures.
- Internal: Union goods that need to be moved to an EU country and pass through a country outside that customs territory without changing their customs status.
Storage
Under the storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to import duty, taxes, or commercial policy measures for a limited time.
- Customs warehousing
- Free zones: goods stored in free zones of the customs territory of the Union may be exported and re-exported outside the customs territory Union or moved to another part of the customs territory of the Union. Additionally, any industrial, commercial, or service activity is permitted in free zones subject to the authorisation of the corresponding customs authorities.
Specific use
This type of customs procedure includes:
- End-use: goods released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use. To this end, customs authorities will supervise compliance with the foregoing.
- Temporary admission: non-Union goods intended for re-export moved through the customs territory of the Union, with total or partial relief from import duty (import VAT) and without being subject to commercial policies.
Processing
This type of customs procedure includes:
- Inward processing procedure or IPP: non-Union goods may be processed in the customs territory of the Union without such goods being subject to import duty, taxes, or commercial policy measures.
- Outward processing procedure or OPP: union goods need to be temporarily exported outside the customs territory of the Union to be processed. The products resulting from the processing operations may be released for free circulation with total or partial relief from import duty upon application by the authorisation holder.
Each one of these procedures requires a series of arrangements and specific documents. Broad expertise and knowledge are needed in these cases so that the transport of the goods does not suffer any inconveniences or delays. In Customs Intelligent Express Services, we have a perfectly qualified team to prevent this from happening.
Sources: Spanish Ministry of Industry, Trade and Tourism; Spanish Tax Agency; European Commission