HOW IS AN IMPORT DEFINED?
Importing is the process of bringing products into the European Union.
To import products from other countries, a customs import declaration must be made using the SAD form and the applicable import taxes must be paid. The import customs declaration must be completed on the SAD form and the applicable import taxes must be paid.
At Connecta Agencia de Aduanas, we take care of all customs formalities and help you import your products.
HOW IS AN EXPORT DEFINED?
Export is the process by which goods leave the European Union.
Export permit applications must be submitted through the customs export declaration process by completing the SAD form.
At Connecta Agencia de Aduanas, we can manage the process on your behalf and assist you in the export of your products.
HOW IS A SAD DEFINED?
Single Administrative Document (SAD).
It is a mandatory customs document that contains all the necessary information about the import/export; it is a tax declaration to be submitted by the importer/exporter or a customs broker (Connecta Agencia de Aduanas) on his behalf.
This document establishes a formal relationship between the importer/exporter and Spanish Customs.
HOW IS A EORI DEFINED?
Operator’s Registration and Identification Number (EORI)
This is the identification number that operators (both importers and exporters) must use in their dealings with Customs.
The AEAT (Tax Agency) has assigned it ex officio to operators based in Spain who carry out customs operations on a regular basis.
Operators can check their EORI status on the AEAT’s website, and if they have not been assigned it ex officio, they can request it through the AEAT’s Electronic Headquarters or in writing at any Customs or IEE Unit.
WHAT IS IMPORT VALUE ADDED?
VAT is levied on imported products. Therefore, while customs formalities are being finalized, the tax must be paid.
VAT rates:
Articles at a general rate of 21%.
Articles at a reduced rate of 10%.
Articles at the super-reduced rate of 4%.
HOW IS AN AEO DEFINED?
Designated Economic Operator (AEO).
It is a person or company that performs customs-regulated operations. It can be characterized as a trusted economic operator for customs operations, as it operates according to customs-approved processes and therefore benefits from advantages throughout the European Union.
HOW IS A TARIFF DEFINED?
The tariff is a tax levied on goods entering the EU with the primary objective of protecting local EU producers.
The tax must be paid at the time of import customs clearance.
HOW IS THE EQUIVALENCE SURCHARGE DETERMINED?
Retailers subject to the special regime of the equivalence surcharge must pay the corresponding VAT plus the equivalence surcharge separately and at the rates specified below.
Articles at the general rate of 21%: surcharge of 5.2%.
Articles at the reduced rate of 10%: surcharge of 1.4%.
Articles at the super-reduced rate of 4%: surcharge of 0.5%.
HOW IS EUR.1 DEFINED?
Due to the wide network of trade agreements, products originating in the European Union can obtain favorable treatment in the importing country. Generally, this treatment involves a reduction or total exemption from customs duties.
In order to benefit from preferential treatment, it is necessary to present the EUR.1 movement certificate at the customs office where the goods are introduced.
At Connecta Agencia de Aduanas we can process the EUR.1 movement certificate at the time of export clearance, provided the goods meet the required specifications.
The second way to obtain preferential treatment is through an invoice declaration.
WHAT IS THE INVOICE DECLARATION?
Like the movement certificate EUR.1 (link), it entitles you to preferential treatment in the form of duty reduction or total exemption.
There are two cases in which an invoice declaration is required:
By authorization of the Subdirectorate General for Customs Management (at the request of the authorized person).
HOW IS AN A.TR. DEFINED?
A.TR. movement certificate
Free circulation goods imported/exported between the EU and Turkey are not subject to customs charges.
The A.TR. Movement Certificate protects and justifies the free movement of goods to the customs authorities of the importing nation.
CAN WE HELP YOU WITH THE POST OFFICE?
Customs will seize a parcel post.
You may receive a postal package from the customs office requesting you to formalize the import customs process.
At Connecta Agencia de Aduanas we can help you with the customs clearance procedure in a simple way. To do so, we will need you to provide us with both the notice of arrival from the post office and the purchase invoice for the item.
Any exporter can prepare an invoice declaration in accordance with Article 116 of Commission Regulation 2454/93 for exports of goods originating in the EU with a total value of less than EUR 6,000.
WHAT IS THE PURPOSE OF A CUSTOMS REPRESENTATIVE?
The Customs Representative is the legal representative of the importer and the exporter before customs.
As a Customs Representative recognized by the Spanish Customs Department, at Connecta Agencia de Aduanas we can advise you on the customs procedures to follow when importing/exporting your products.
The customs value of an item is the value assigned to it for the purpose of calculating import taxes. The Community Customs Code regulates the determination of the customs value. The most commonly used technique is to modify the price paid or due for the goods in accordance with the applicable rules.