The Crucial Role of Spanish Customs in Import and Export Operations
In an increasingly globalized world, the constant flow of millions of shipments across borders underscores the significance of customs. These entities not only oversee tariff collection but also play a critical role in safeguarding the local industry from the influx of foreign goods.
Online Purchases and Customs: Exceptions and Regulations
With the growing prevalence of international online purchases, the customs process has evolved. In many instances, especially in online transactions, document submission may not be necessary. Customs automatically consider these transactions as individual minor purchases, streamlining the process for the recipient.
Crucial Documents for International Imports
Contrastingly, for more substantial international shipments, document submission is essential. The commercial invoice, customs agent invoice, and the Single Administrative Document (DUA) are fundamental elements for importing items. For goods originating from countries outside the European Union, additional document requirements vary based on the type of merchandise and the country of origin. Additionally, applicable tariffs and VAT fluctuate depending on these factors.
What Does EORI Imply?
The EU regulations on imports and exports introduced the assignment of a unique identification number throughout the European Union in 2009: the Economic Operator Registration and Identification Number (EORI). This code is essential for companies and individuals registered as importers or exporters, and its absence can hinder customs clearance, affecting the flow of commercial transactions.
Obtaining the EORI is a straightforward procedure, especially for companies or self-employed individuals with legal personality whose tax identification number (NIF) does not begin with N, M, X, or Y. For these cases, the assignment of the identification number, which matches the NIF preceded by the ISO code of Spain (ES), is done automatically during the export declaration. However, if the NIF begins with the mentioned letters, the operator can request the EORI at customs or at the Tax Office, with identification activation in approximately 48 hours. Subsequently, exportation is permitted, and the EORI number can be validated through the website provided by the European Union.
And What Is the DUA?
The Single Administrative Document (DUA) is the import or export declaration submitted in paper format required by customs. This document, serving as a tax declaration, provides detailed information about the transaction, including the value, quantity, class, origin, and destination of the product.
The DUA consists of nine copies, with copies 6, 7, 8, and 9 designated for imports, and copies 1, 2, 3, 4, and 9 used for exports.
Additional Documentation for Export
Alongside the mentioned certificates, exporting requires a series of specific commercial documents that the exporting company must provide. The nature of the merchandise determines the necessary documents. Some of the most relevant ones include:
- Commercial invoice.
- Proforma invoice.
- Customs invoice.
- Consular invoice.
- Certificates of origin.
- List of contents.
- ATA and CTD notebooks.
These additional documents are crucial to comply with legal requirements and facilitate smooth exportation. Proper presentation of this documentation contributes to efficient customs management and ensures compliance with international trade regulations.
Exports: Procedures and Required Documentation in customs spain
Exportation is not exempt from rigorous customs controls. Registering the company as an exporter, submitting the Declaration of Registration and Control of Export (DEPREX), and completing the Single Customs Declaration (DUA) are essential steps. The INTRASTAT Declaration, a statistical report on the movement of goods between EU countries, should also be considered. These documents may vary depending on the destination country and the nature of the merchandise to be exported.
The Complexity of Customs and Its Strategic Importance
Customs do not solely handle bureaucratic formalities; they are guardians of the economic and commercial integrity of the country. They ensure that imports do not harm the local industry and guarantee that exports meet legal and statistical requirements. In this intricate scenario, having the appropriate knowledge and diligently adhering to customs processes becomes an imperative necessity.