Introducción al Código Aduanero de la Unión

6.1 Introduction

• Introduction of goods by customs is regulated by the Union Customs Code of 2013, fully applicable from May 1, 2016.
• Two General Regimes:
  • Clearance for free circulation (import).
  • Export.
• Four Special Regimes:
  • Transit (includes external and internal).
  • Deposit (includes free zones and customs warehousing).
  • Special destinations (temporary import and final destination).
  • Inward and outward processing.
• The customs warehousing regime disappears under customs control, as do free warehouses and the refund system in inward processing.
• The process of introducing goods into the Community Customs Territory (CCT) begins with presenting these goods at the customs office of entry by the person who transported them.
• The destination of the goods is communicated to the customs authority through a summary declaration.
• These goods remain under customs supervision until they are assigned a customs-approved treatment or use.

6.1.2 Temporary Storage

• Once goods have been presented to customs, they are considered to be in temporary storage until they are assigned a customs-approved treatment or use.
• Certain conditions must be met:
  • Goods in temporary storage may only be stored in authorized locations and may only undergo handling to preserve their condition, not to change their technical characteristics.
  • The customs authorities may require the person in possession of the goods to provide a guarantee to ensure the payment of any potential debt.
  • Installations must be located within 25 km of the controlling customs office.
  • Goods subject to special taxes and those subject to specific controls are excluded from temporary storage.
• The maximum period of stay for goods in temporary storage before being assigned a customs-approved treatment or use is 90 days.
• If these deadlines are not met, the customs authority may auction, destroy, or relocate the goods, with the expenses borne by the owner.

6.1.3 Declaration of Goods

• To complete the clearance declaration at the customs office, the Single Administrative Document (SAD) must be submitted along with the necessary documentation, e.g. commercial invoice, packing list, declaration of value (DV1), certificate of origin, transport documents, certifications from different organizations, insurance policies.
• The customs office will sign and date the acceptance of the goods, examine the documentation and, if deemed necessary, the goods, also determining if it is subject to payment of duties, VAT or special taxes (II. EE.).

6.1.4 The Declarant

• Any person or entity can declare goods at customs.
• The declarant can be a customs agent exercising representation on behalf of someone else.
• Any qualified natural or legal person can submit the declaration on their own behalf.

6.1.5 Community and Non-Community Goods

• Union goods are those that meet any of the following criteria:
  • Wholly obtained in the customs territory of the Union without incorporating goods imported from countries or territories outside the customs territory of the Union.
  • Introduced into the customs territory of the Union from countries or territories outside of the customs territory and released for free circulation.
  • Obtained or produced in the customs territory of the Union solely from goods referred to in point b) or from goods that meet the criteria indicated in points a) and b).
• Non-Union goods are those not covered in the preceding paragraphs or those that have lost their status as Union goods.

6.2 Customs Procedures

• According to Article 158 of the Union Customs Code, all goods to be entered for a customs procedure, other than the free zone procedure, are subject to an appropriate customs declaration for the procedure concerned.

6.2.1 Customs Procedure

• The customs regime in which goods are to be included is sometimes not known or there is no interest in including them in a regime immediately.
• In these cases, the payment of tariffs is also sought to be suspended and the goods are included in a special customs regime.
• Requirements:
  • Authorization for inclusion of the goods in the chosen regime must be requested.
  • Authorization must be granted.
  • When the goods receive a new customs regime, the corresponding customs duties (tariffs) must be paid.
• Advantages of including goods in a special customs regime:
  • Payment of customs duties is suspended temporarily.
  • Trade policies do not apply to goods (restrictions).
  • Exemptions or non-application of the payment of indirect taxes (VAT, II. EE.).

6.2.2 Release for free circulation

• Release for free circulation is the process by which non-Community goods are given the status of Community goods, provided that these requirements are met:
  • Commercial policy measures, if applicable, are applied.
  • Import clearance is carried out.
  • Import duties are paid.

6.2.3 Export

• The export regime is used to send Community goods outside the Community Customs Territory.
• To carry out exports, The commercial invoice, packing list, transport documents, documents corresponding to the customs regime in which the goods are located, documents for the calculation of refunds if applicable, the SAD must be presented to customs together with the goods.

6.3 Special Customs Procedures

• Transit is the customs procedure that allows goods to be exported to one country (by sea, land or air) to pass through different countries, without paying tariffs or any other charges.
• Characteristics of community transit:
  • These goods are subject to customs control both in origin and at destination.
  • Guarantees are required from the carrier at the customs office of departure to ensure that the regime is used in an appropriate way.
  • The means of transport are sealed so that this regime cannot be violated.
  • At the customs offices of passage, only the transit document must be shown.
  • The merchandise will be reviewed only in case of doubts or possible irregularities.
• There are two types of community transit, external transit and internal transit.

6.3.1 External transit

• External transit procedure allows the movement of goods from one point to another in the Community Customs Territory to:
  • Non-Community goods, without having to pay import duties or being subject to commercial policy measures.
  • Community goods subject to a Community measure requiring their export, such as goods that have undergone export procedures to obtain refunds under the Common Agricultural Policy (CAP).
• Community circulation will be carried out:
  • Under the external Community transit regime.
  • By TIR carnet.
  • By ATA carnet.
  • By a Rhine Manifest (for navigation on the Rhine).
  • By form 302, valid for member states of the North Atlantic Treaty.
  • For postal shipments.
• The customs office will determine the itinerary and the transport time, depending on the destination of the goods.
• If the whole process has been correct upon arrival at destination, that customs office sends one of the T1 copies to the customs office of origin, expressing that there has been no irregularity.

6.3.1b Internal transit

• Internal transit procedure allows the movement of community goods from one country to another in the Community Customs Territory to:
  • When crossing a third country, without modifying their customs status.
• To carry out this internal Community transit, the SAD will be used with an indicator T2.
• It is also used for transit through Community areas with different tariff or tax systems, such as the case of the Canary Islands.

6.3.2 Customs warehousing

• A customs warehouse is any building or warehouse under the control of the customs authorities where goods are stored for an unlimited period of time until a definitive destination is assigned to them, within or outside the Community Customs Territory.
• Benefits of introducing goods into a customs warehouse:
  • Tariff measures are not applied until the goods leave the warehouse.
  • Trade policy measures do not apply.
  • Indirect taxes, VAT and II. EE., are not applied.
  • Anticipated refunds are collected in advance for agricultural products subject to the Common Agricultural Policy.
• Depositories must have authorization from the customs authority

Operational aspects of a customs warehouse

• It is a warehouse or facility under control of customs authorities for storing goods for an unlimited duration until a final destination is determined.
• In order to allow the establishment of a customs warehouse, the depositary must comply with certain requirements:
  • The request for formation of the customs warehouse must be submitted in writing, as well as its subsequent concession.
  • A plan and a detailed description of the installations must be attached.
  • Copy of the deed of the premises or the lease agreement.
  • Monthly forecast of the value of goods expected to be stored.
  • Consequently, with the customs office of control, constitute a bond equivalent to this monthly forecast, increased by 50%.
  • IT system that controls the entry of goods, the departure and performs an inventory, in order to guarantee that goods will not be subtracted.
• Permitted operations in a customs warehouse:
  • Current handling.
  • Storage of goods with different customs treatment.
  • Transfer of goods from one customs warehouse to another.
  • Temporary withdrawal of the goods.
  • Inward processing operations.
• Types of customs warehouses.
  • Customs warehouses can be private or public property.
  • Publics can be used by anyone.
  • Privates are for the exclusive use of own goods of the holder, of the depositary.
• The administration of customs warehouses can be managed by chambers of commerce, buisness associations or private individuals, but on the condition that they must reside in the Community.
• Depositant: The person that links their goods to the customs regime.
• Depositary: Person who manages the customs warehouse, guarantees that the goods are not subtracted and presents the necessary guarantees to the customs authority.
• Functioning:
  • The entry of goods into the warehouse requires the authorization of the customs authority.
  • The goods included can be community and non-community.
  • In the case of non-Community goods , a guarantee may be required to ensure that the payment will be made when the goods leave the warehouse.

Particular details of Zone Francas

• The storage of goods should not cause danger to people, animals or plants.
• The permanence of goods will be limited in general, except for agricultural products subject to the Common Agricultural Policy, where a time limit may be set.
• Both community and non-community goods tend to be exported to the export regime when they leave the customs warehouse.
• In the event that they are cleared for free practice, import duties must be paid, although the expenses that have been created within the customs warehouse will not be included in the customs value.

6.3.2.1 Tax Warehouse

• The tax warehouse is used in imported goods subject to the payment of special taxes (II. EE.), tobacco, alcohol, fuel.
• When these goods leave the factories, they are taken to a tax warehouse with the aim of not paying the II. EE. and VAT until it is decided to make the payment.
• But it will be mandatory to pay import duties.

6.3.2.2 Fiscal Storages

• The same rules apply as for tax warehouses.
• The difference with the fiscal warehouses is that they were created for internal community use.
• Addressed to community entrepreneurs who are not granted a tax warehouse due to their low volume of operations.

6.3.3 Free zones

• Particularities of the free zones:
  • The member states may designate certain parts of the customs territory of the Union as free zones.
  • They will also set the perimeter of each free zone and define the points of access and exit from it.
• Member States shall communicate to the Commission information on the free zones in operation in their respective territories.
• The free zones will be fenced off. The perimeter and points of access and exit from the free zones will be subject to customs supervision.
• Persons, goods and means of transport entering or leaving a free zone may be subject to customs controls.
• Immovable property and activities in free zones:
  • Any building on premises in a free zone shall be subject to prior authorisation by the customs authorities.
  • Any industrial, commercial or service activity shall be authorised in the free zones.
  • The exercise of these activities shall be subject to prior notification to the customs authorities.
  • The customs authorities may impose certain prohibitions or restrictions depending on the nature of the goods to which those activities relate or on the needs of customs supervision and security requirements.
  • The customs authorities may prohibit a person from carrying out an activity in a free zone who does not provide the necessary security with regard to compliance with customs requirements.
• Presentation of goods and incorporation of goods in the system:
  • Goods brought into a free zone shall be presented to customs and shall be subject to the customs formalities laid down in any of the following cases:
    • They are introduced into the free zone directly from outside the customs territory of the Union.
    • They have been placed under a customs procedure that ends or is completed by their incorporation in the free zone arrangement.
    • They are placed under the free zone arrangement in order to benefit from a decision granting repayment or remission of import duties.
• Goods introduced into a free zone shall be deemed to be placed under the free zone arrangement:
  • At the moment of their introduction into the free zone, unless they have already been placed under another customs procedure.
  • At the moment when a transit procedure ends, unless they are immediately placed under another customs procedure.
• Union goods in free zones:
  • Union goods may be brought into, stored, moved, used, transformed or consumed in a free zone. In such cases, the goods shall not be deemed to be placed under the free zone arrangement.
  • At the request of the person concerned, the customs authorities shall determine the customs status of Union goods in any of the following cases:
    • Goods of the Union entering a free zone.
    • Goods of the Union that have been subject to processing operations within a free zone.
    • Goods released for free circulation within a free zone.
• Non-Union goods in free zones:
  • While they remain in a free zone, non-Union goods may be released for free circulation or placed under the inward processing, temporary importation or end-use regime, under the conditions laid down for those regimes.
  • In such cases, the goods shall not be deemed to be placed under the free zone arrangement.
• Without prejudice to the provisions applicable to supplies or storage for victualling purposes, and insofar as the relevant regime makes this possible, paragraph 1 shall not preclude the use or consumption of goods which, if released for free circulation or placed under the temporary importation regime, would not be subject to import duties or to measures under the common agricultural or commercial policy." "In the event of such use or consumption, no customs declaration shall be required for release for free circulation or the temporary importation regime.
• Exit of goods from a free zone:
  • Without prejudice to the legislation in force in fields other than customs, goods in a free zone may be exported or re-exported from the customs territory of the Union, or brought into another part of that territory.
• Customs status:
  • Goods leaving a free zone and introduced into another part of the customs territory of the Union or placed under a customs procedure shall be regarded as non-Union goods unless their customs status as Union goods is established.
  • However, for the purposes of the application of export duties and export licences, as well as of measures to control exports in the framework of the common commercial or agricultural policy, those goods shall be regarded as Union goods, unless it is established that they do not have the customs status of Union goods.

6.3.4 Inward processing

The inward processing is an instrument for the promotion of exports which allows that, in the Community Customs Territory, are carried out operations of processing to: • Non-Community goods, which are introduced into the Community Customs Territory, are transformed and are re-exported in the form of "compensatory products", without these goods have been subject to import duties or to measures of commercial character. • Goods cleared for free circulation, which after their transformation in the form of "compensatory products" are exported, with the reimbursement of previously paid import duties. Los productos compensadores son los productos que se han obtenido de las operaciones de perfecciona- miento realizadas en el Territorio Aduanero Comunitario y son reexportados fuera de este.

Active improvement systems

• Under this regime the following improvement operations can be carried out:
  • Assembly of goods, assembly of parts, or adaptation to other goods.
  • Transformation of goods.
  • Repairs of goods.
  • Use of some products that are not found in the compensating products because they have disappeared during the manufacture of these but help create them (catalysts).
• Compensation by equivalence: Use of community goods equivalents for the purpose of the goods
• Strict suspension: the process begins with importing parts, follows with the improvement and ends with exported parts,

6.3.5 Outward processing

• Outward processing allows community goods to be temporarily exported from the Community Customs Territory to undergo processing operations and, upon their return to clear for free practice on products obtained from processing operations, with total or partial relief from import duties

6.3.6 Temporary Import

• Temporary importation is the introduction of non-Community goods into the Community Customs Territory for a maximum period of 24 months, with total or partial exemption from duties and without being subject to commercial policy measures.
• After this time they will be re-exported.
• These goods may not be subject to modifications and will only change the normal depreciation that occurs over time.
• Prior authorization will be required to submit the goods to this regime.