Customs Clearance Guidelines In Spain

First,

1. specifies that the customs valuation refers to the paction price, that is, the foreign importer actually pays or should pay the price of the commodity plus certain costs or expenses.

2. the paction price of the same products.

3. paction price of similar products.

4. deductive method, that is, zero price, tariff reduction, tax and commission.

5. the estimated price is calculated according to production cost, profit and other expenses.

The Spanish customs also stipulates that customs valuation can be determined at the FOB or CIF price.

Spanish customs duties are paid in Spanish currency, and the exchange rate used is announced by Customs on customs clearance day.

For those who do not declare the price according to the regulations, the customs will be punished with a fine of 5% and a total penalty of 5% of the total tax.

1. business

Detailed commercial invoice is required in two copies (Spanish or English), and copies of the importer, freight forwarder, bank and exporter should also be provided for archiving.

Net prices should not be paid, not rebates, to avoid import tariffs at marked prices.

The prices of different products at the same level can be combined and calculated.

There is no need for chamber of Commerce certification and consular authentication unless the invoice contains the declaration of origin or the importer's request for the invoice to be legally qualified.

2. certificate of origin:

It needs three copies, which can be used in English, but it is better to use Spanish, alter, add words or write unclear.

The certificate should contain the following contents: the name and address of the exporter, the name of the vessel, the name of the trustee, the address, the name of the actual buyer, the address (indicating the ultimate trustee), the number of packages, the number of containers (barrels, boxes, etc.), the shipping mark, the weight of Mao Jing (kg), the specific name of the goods and the detailed composition, and the signature of the exporter.

The certificate of origin is valid within 6 months from the date of issue, and the director of Customs may extend the case.

Products exported to Spain through a third country may be issued by Spain's chamber of Commerce, commerce department or consular officer in that country.

The director of Customs may authorize a foreign institution to sign if there is no such organization.

Goods imported into Spain through warehouses located in a third country warehouse, Canary Islands free port or Freda and Melilla free trade area must be issued customs certificates indicating that the original documents have been shown.

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Three. Entry, pit, warehousing and pportation

1. entry:

A customs agent or broker must be hired to clear the goods.

Shipping documents must be written clearly and accurately.

When the goods arrive in Spain, they must be received by B / L.

Goods can be stored in free port or free trade zone for 60 days before customs clearance.

If it is not exported or stored in a commercial warehouse after the expiry date, it will be regarded as deserted and can be sold by the customs.

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2. pit:

Transit includes goods shipped to foreign destinations via Spain; goods shipped to warehouses or pported to the customs of Spain under customs supervision; extracted from warehouses, declared at other customs offices in Spain, exported to border customs and exported to 2 warehouses.

If the goods passing by sea have been declared by ships, there is no need for further declaration to the customs. The reason is that they do not discharge at the customs.

3. Warehousing:

(1) customs warehousing: goods can be stored in customs warehouses for 4 months.

During the storage period, part of the whole piece can be extracted.

(2) commercial storage: the goods can be stored, repackaged and shipped in small quantities as samples.

Goods stored commercially are freely available for sale.

The goods can be stored for 4 years and can be re exported to another commercial location for local consumption or for coastal trade to another customs area in Spain.

(3) free storage: refers to a region drawn from the main port area, which is operated by a Chartered Company under customs supervision.

Goods can be freely stored without customs duties or other taxes, but the maximum period is not more than 4 years.

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4. pport:

China's imports and exports usually take the Mediterranean route to Spain.

The direct port of China's export cargo ships is Barcelona, and the pshipment and re pshipment ports are Bilbao, Malaga, Valencia and Viagra.

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Four. Free port and its management system

There are 4 free ports in Spain. They are Lars Palmas, Turner Leaf San Cruz, Se tower of Canary Islands and Mei Leah of the North African coast.

The free trade area is located in Cadiz, Vancouver and Viagra.

The goods in the free port enter and leave by the permit, but are not exempt from customs duties in Hong Kong.

Foreign goods are pported into free ports from other parts of Spain, and all relevant reference duties must be paid.

Goods can be stored in customs warehouses for 60 days without customs clearance for "pit" processing.

The permitted businesses in Hong Kong include storage, repackaging, small packaging, blending and all other businesses that increase the value of goods without changing the basic nature of the goods.

In addition, it can also be engaged in coffee, cocoa shelling, baking, hand washing, oil extraction and other specific businesses.

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In the free trade area, foreign goods that are not permanently prohibited from importation can be tax-free, but if goods are shipped out of the free trade area in Spain, they must be taxed.

The business allowed in the area includes: Commodity collation, packaging, blending, processing, exhibition, sample publicity, labeling, sale, auction, and bulk packaging into commercial packaging.

The goods stored for non manufacturing purposes can not be stored for more than 6 years, but can be extended by customs.