Spain - Customs Regulations Spain - Customs Regulations
Includes customs regulations and contact information for this country's customs office:
EU Level:
Major Regulatory Efforts of the EU Customs and Taxation Union Directorate:
Electronic Customs Initiative – Covers major customs modernization developments to improve and facilitate trade in the EU member states. The electronic customs initiative is essentially based on the following three pieces of legislation:
- The Security and Safety Amendment to the Customs Code, which provides for full computerization of all procedures related to security and safety;
- The Decision on the paperless environment for customs and trade (Electronic Customs Decision) which sets the basic framework and major deadlines for the electronic customs projects;
The European Commission also provides information on customs controls and import regimes:
External Trade
Homepage of Customs and Taxation Union Directorate (TAXUD) Website
Spanish level:
The customs authority is the Agencia Tributaria (Tax Authority), http://www.aeat.es
The website of the Spanish chambers of commerce includes a useful checklist of import documents, including those requested by the Spanish customs authorities.
Customs Valuation
Most customs duties and value added tax (VAT) are expressed as a percentage of the value of goods being declared for importation. The EU applies an internationally accepted concept of ‘customs value’.
The value of imported goods is one of the three 'elements of taxation' that provides the basis for assessment of the customs debt, which is the technical term for the amount of duty that has to be paid, the other ones being the origin of the goods and the customs tariff.
Customs and Security
With the passing of Regulation (EC) n° 648/2005 of 13 April 2005 the European Union introduced a number of measures amending the Community Customs Code designed to tighten security around goods crossing international borders..
One of these initiatives is the Authorized Economic Operator (AEO) program (known as the “security amendment”). AEO certification issued by a national customs authority is recognized by all member states’ customs agencies. Economic operators can apply for an AEO status to have easier access to customs simplifications or to be in a more favorable position to comply with the new security requirements. The AEO and C-TPAT programs were implemented in two phases, and as of January 2013, AEO certified members benefit from facilitations with regard to customs controls relating to security and safety, according to regulation (EU) 58/2013.
Other major changes to the Customs Code require traders to provide customs authorities with information on goods prior to import to or export from the European Union; see Pre Arrival / Pre Departure Declarations and introduce a mechanism for setting uniform Community risk-selection criteria for controls, supported by computerized systems. Further information on EU customs and security
Contact Information at National Customs Authorities:
Agencia Estatal de Administración Tributaria,
Departamento de Aduanas e Impuestos Especiales
Avda. Llano Castellano, 17,
28034 Madrid
A.M. Phone: (34) 91-728-9450
P.M. Phone: (34) 91-728-9502
Fax: (34) 91-729-2065 EU Contact point information