Customs duties

Tariff rates are the customs duties—that is, the taxes that the importer must pay to have the right to import goods. They are commonly referred to as tariffs and vary depending on the origin of goods.

THE TARIFF IS CALCULATED BY A PERCENTAGE OR A FIXED AMOUNT DEPENDING ON THE PRODUCT TYPE AND COUNTRY OF ORIGIN.

The importer must pay the customs duties, excise duties and VAT on the imported goods upon arrival of the goods at the import customs office.

Documents

The importer must submit the following documents to provide evidence of the origin of the goods and establish the tariff rate to be applied by the import customs office:

CERTIFICATE OF ORIGIN

For third countries under the TARIC code (Integrated Tariff of the European Communities).

FORM A

Compulsory for countries eligible under the Generalised System of Preferences.

EUR.1 MOVEMENT CERTIFICATE

For countries with preferential agreements. Single Administrative Document (SAD). The administrative document used to complete the customs formalities necessary to trade in goods, such as export, import or transit. It is also used to determine the relevant tax and states information on the goods, such as the country of origin and destination, etc.

INTRASTAT form

The implementation of most of the necessary rules to complete the Internal Market on 1 January 1993 involved eliminating most of the formalities, documents and controls related to trading goods between EU Member States. However, a new data collection method called Intrastat was established to gather information on trade between these countries.

This method requires all individuals or legal entities involved in the commercial transaction (between Member States) in the Member State of dispatch or arrival to provide regular statistical reports, submitted on paper or electronically to the Intrastat office.
Regarding the volume of intra-Community trade, Order EHA/4040/2005, of 21 December, regulating the statistical thresholds in force for the year 2006, establishes a single exemption threshold of €140,000, requiring Intrastat declarations during the 2006 fiscal year as follows:

For arrivals, individuals or entities who acquired goods within the EU for a total invoiced amount of €140,000 or more the previous year.

For dispatches, individuals or entities who supplied goods within the EU for a total invoiced amount of €140,000 or more the previous year.

Notwithstanding the foregoing, if a trader initially exempt from submitting Intrastat declarations exceeds the exemption threshold set each year for intra-Community arrivals or dispatches, the trader shall be required to submit the statistical declaration in the month in which the volume of trade is exceeded. Said declaration must include all intra-Community transactions carried out from the beginning of the year up to such time.

An intra-Community trader that voluntarily submits statistical declarations, despite being exempt as a result of falling under the aforementioned threshold, shall be subject to the formal obligations derived from the Intrastat system from that moment on. The economic operator obliged to report statistics may submit Intrastat declarations with said information on its own behalf, through a third party (called a Declaring Third Party), or through another company in its business group (called a Head Company) that also has the statistical duty to report.

Online submission

The Intrastat declaration is submitted on a monthly basis no later than the first twelve calendar days of the month following that in which the transactions to be declared are carried out.

More information at the Tax Agency (AEAT)