The customs declaration is obligatory whenever you intend to import or export goods from or to the territory of the European Union.

The declaration may or may not be simplified.

For B2C shipments and with the right IT integration, thousands of shipments can be cleared in a matter of seconds.

For B2B customs clearances, with the right team of professionals and a pre-alert with sufficient margin, they should be dispatched in minutes, provided the goods are not subject to customs controls.

There are four circuits, designated by colour:

RED: The goods require physical and documentary control.

ORANGE: The goods require documentary control.

YELLOW: Lack of authorisation from the corresponding border inspection service.

GREEN: Custom clearance released.

He acts as a representative before customs to undertake the customer’s import/export declarations.

An operator who, having undergone controls and inspections by the Tax Agency, is considered a trusted operator and may thus enjoy advantages and authorisations before the administration.

As a general rule, the customs agent designated for this purpose, by means of an H7 declaration or a SAD.

Whenever goods are imported or exported, regardless of their value.

There are two customs clearances types: low value goods H7 (under €150) and high value goods H1 (over €150).

If an online purchase shipment from an individual is held at customs, the customs agency will contact the recipient to inform them of the requirements requested by customs in order to release the shipment.

The contact is made through the courier company in charge of the delivery.

In the B2C modality, any goods that are not subject to restrictions, special taxes or customs controls.

In the B2B modality, any merchandise with the pertinent permits and that complies with the legality established by the European Union with respect to safety, health and the environment. In addition, the goods must comply with technical standards as regards design, labelling, marking, packaging and functionality or performance.

Within the European Union, any goods that comply with the Union’s general trade rules.  The EU is considered a free regime for both the import and export of goods.

In the case of non-EU countries, any merchandise with the pertinent permits and that complies with the particular regulations of the country of destination.

Normal customs clearance must be carried out, although with certain simplifications as it is a UCT (Union Customs Territory).

Upon importation, IGIC (Canary Islands General Indirect Tax) and AIEM (Tax on the Importing and Delivery of Goods) will be accrued if applicable.

In the case of ecommerce, shipments of up to €150 in value that do not include AIEM are exempt from import taxes.

In addition, the corresponding duties will be due if the goods come from outside EU territory.

These are additional controls on certain goods that depend on their nature and are carried out by the relevant inspection service, e.g. Ministry of Health, Ministry of the Environment, etc….

These inspections are independent of customs controls.

Health

Pharmacy

Veterinary inspection

Phytosanitary inspection

CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora)

SOIVRE (Official Service for the Inspection, Surveillance and Regulation of Exports)

The importer must be aware of this circumstance and have the necessary permits and documentation to carry out the import.

Whenever the goods are subject to such controls and no exemption is available to avoid them.

A TSF (Temporary Storage Facility) is an authorised area in which goods may remain for up to 90 days while awaiting customs clearance.

A Bonded Warehouse is an authorised area where, under an economic regime of import goods, these are stored under customs control without payment of taxes until the goods are granted a customs-approved treatment or use, and which moreover allows different customs clearances modalities.

A VAT  Warehouse is an authorised area with tax benefits for imports of goods from countries outside the European Union.

A LAME (Authorised Premises for Export Goods) warehouse is an authorised area where goods are placed, allowing them to enter a controlled customs area for export.