• Preparation of Tariff Reports
• Application for BTI (Binding Tariff Information)

This is one of the critical points of any customs transaction, which determines the success of the operation in question.

Based on the correct classification, we know which are the requirements demanded by the customs authorities for the import/export of any goods. This helps us determine everything from the tax rate, to all other duties, as well as the documents that need to be submitted for clearance. Knowing which are the right ones is key to ensure successful customs operations.

• Preparation of reports and supporting documents to determine customs value.
• Support for contract negotiations.

Customs Value is determined according to international trade rules (including, GATT – “General Agreement on Tariffs and Trade“) with the objective of ensuring adequate valuation.

There are several methods to calculate this, the most frequent one being Transaction Value, which is the value actually paid (or to be paid), to which must be added all other expenses incurred until the goods are brought into EU customs territory.

• Transport
• Insurance
• Loading and handling at origin
• Other items such as sales fees and brokerage expenses, materials used to manufacture the products; licence rights; provided said elements are at the buyer’s cost and not already included in the product sale price.

Whenever it is not possible to establish this value, other secondary methods shall be applied.

• Preparation of reports to define origin of goods

The origin of the goods is the link that connects them to their country of origin. In the EU, there are several standards and rules on origin that have an impact both on goods imported and exported to third countries.

In order to correctly establish the origin of goods, several factors need to be taken into account, if they were fully obtained in a country or not. For products manufactured in various countries, or using one or several materials from various countries, origin is established according to the corresponding rules.

It is essential to know about all the types of documents related to valid origin certificates, in order to be able to secure the advantages granted within the EU and third countries exported to.

To secure the tariff advantages granted within the European Union, importers must provide valid origin certificates. In turn, issuers of origin certificates (exporters) must be prepared to provide customs authorities with evidence that their goods comply with origin regulations.

INCOTERMS are a set of rules used in international sale contracts which define which of the two parties (seller or buyer) is required to insure the goods, what type of policy must be obtained and who must pay for the insurance premium.

It is essential to be clear on the Incoterms used upon drafting an international contract in order to avoid assuming unnecessary risks when shipping or receiving goods.

Operations carried out by Customs may, and will, be reviewed in the years following their undertaking. Inspection simulations require understanding customs and tax operations and legislation, as well as provision of supporting documents when these are requested.

In order to verify compliance with applicable customs regulations, we simulate customs audits of our clients’ companies, with the corresponding report issued by an external body that helps certify before the Tax Administration, compliance with community customs regulations.

The Economic Operator, as the professional responsible for undertaking activities under customs legislation, is subject to control by customs authorities during the performance of said activities.

There may be discrepancies or varying criteria that could lead to a conflict of interests. Our Legal Department can analyse the situation and recommend the best measures to be taken according to the type of discrepancy arisen.

Premises authorised by the Customs and Excise Administration to receive, store and dispatch goods under suspension regime of excise (alcoholic beverages). These may be intermediate products, derived products, wine or beer.

• Bookkeeping
• Management of notice of receipt of ARC
• Stock control
• Submission of ledgers, operation declarations and excise settlements
• Representation and assistance during audits
• IT, management system support

Premises authorised by the Customs and Excise Administration to receive, store and dispatch hydrocarbons under suspension regime of excise.

• Bookkeeping
• Management of notice of receipt of ARC
• Stock control
• Submission of ledgers, operation declarations and excise settlements
• Representation and assistance during audits
• IT, management system support

Premises authorised by the Customs and Excise Administration to receive and finalise products under suspension regime of excise coming from other European Union member states.

• Bookkeeping
• Management of notice of receipt of ARC
• Stock control
• Submission of ledgers, operation declarations and excise settlements
• Representation and assistance during audits
• IT, management system support

Premises authorised by the Customs and Excise Administration to receive, store and distribute products subject to excise with tax due but at a reduced or exempt rate. Products subject to a general tax rate may also be stored here.

• Bookkeeping
• Management of notice of receipt of ARC
• Stock control
• Submission of ledgers
• Representation and assistance during audits
• IT, management system support

Premises authorised by the Customs and Excise Administration to receive, produce, transform, dispatch and finalise products under suspension regime of Excise.

• Bookkeeping
• Management of notice of receipt of ARC
• Stock control
• Submission of ledgers, operation declarations and excise settlements
• Representation and assistance during audits
• IT, management system support

Premises authorised by Customs to receive goods from third countries, storing them until they are granted a customs regime, for a maximum period of 90 days. This also applies as a figure to consolidate goods for export.

• Stock control and duration of stay
• Guarantee control
• Entry management (TR reception)
• Exit management (finalisation of regime)
• Accounting file

Premises authorised by Customs to receive goods from third countries, storing them until they are granted a customs regime, for an unlimited period of time.

• Stock control
• Guarantee control
• Entry management (DVD)
• Exit management (finalisation of regime)
• Accounting file

A VAT warehouse (DDA in Spain) is a type of exempt area that allows importing the following goods from outside the EU:

• Goods subject to excise tax (alcohol, tobacco, etc.) from Canary Islands.
• Goods under Article 65.c), of the VAT Law (goods subject to futures markets: potatoes, olives, cereals, raw sugar, cocoa beans, etc., or metals such as copper, tin, aluminium, lead, silver, platinum, palladium, rhodium nickel, indium).

With whichever tariff is due, but exempt from import VAT.

VAT warehouses are ideal for companies that import these goods needing some type of handling in a warehouse (empty, palletise, classify, quality assurance, etc.) and which requires deferring payment of import VAT.

• Stock control
• Guarantee control
• Entry management (DVD)
• Exit management (finalisation of regime)
• Accounting file

Authorise use of a warehouse to store goods for an unlimited period of time without having to pay REF [Canary Island Tax System] taxes due for the import of goods, provided they remain under the customs warehousing regime.

• Bookkeeping
• Stock control
• Submission of ledgers
• Representation and assistance during audits
• IT, management system support