The guiding principles of our Customs Department are: service and excellence principles that underlie all the logistical services provided by ECS. This department, staffed by highly qualified and experienced experts, goes beyond consulting to become fully involved in meeting the needs of clients, analysing and proposing the legal options best suited to international trade.
Our solid reputation with the Customs Administration is the product of years of solvency and dedication, reflected, as well, in our Authorised Business Operator (OEA) certification, for simplified customs procedures and security.
Some of the Customs Department’s most frequently required services are:
- ETT (Temporary storage of goods to be transformed in the EU)
- RPP (Temporary export of goods from the EU to be transformed outside the EU)
- RPA (Duty-free import of goods to be transformed in Spain)
- Free circulation
- Tied deposits
- Tax declarations
As Customs Agents, we handle the processing of all documentation and permits that the authorities require for different operations, such as import licenses, ETT authorisations, EU AGRIM import license documentation, RPP licenses, EU certification for imports of seafood and fishery products, etc.
ECS also acts to obtain authorisation from other organisations concerned with international trade, such as Spain’s Office of External Health, Official Service of Surveillance, Certification and Technical Assistance to Foreign Trade (SOIVRE), phyto-sanitary inspection service, etc.
Customs counsel that we provide our clients includes:
Execution of Binding Tariff procedures. Customs declarations. Correct classification of merchandise is essential to the success of foreign trade operations. Tariff classification is the basis of requirements for import and export of merchandise, as well as of the preparation of related documents. Import tariff classification also determines the level of taxation, customs duties and other charges that will affect the cost of foreign trade operations.
- Valuation declarations.
- Contract preparation.
- Binding tariff studies.
- Analysis of secondary valuation methods.
What value should be declared for customs purposes?
Customs value is the value used as the basis for calculating duty and other import charges. There are various ways of determining customs value, as well as a range of factors with direct incidence on the calculation: cost of transport, commissions, permit fees, etc.
Definition of merchandise point of origin implies knowledge of the rules of origin, of preferential trade agreements, the EU harmonisation system and customs value. Determination of origin and the responsibilities of operators is key to the guaranteed success of foreign trade operations. To be able to take full advantage of tariff concessions granted in the context of the European Union, importers must present valid certificates of origin. In turn, issuers of certificates of origin (exporters) must be prepared to present evidence of compliance with the rules of origin.
Taxation in international operations
Taxation is, probably, one of the topics that most concern companies – as much for its effect on the direct cost of operations as for the need to acquit potential customs charges incurred in the course of inspection. Potential suspensions and contingent tariffs need to be taken into account, along with compensatory fees, extra duty, VAT exemptions for imports, etc. Each operation requires analysis of which charges must be paid, while others can be legally subject to exemption or suspension, temporary or permanent.
Assistance with customs inspections
Operations that take place in Customs are provisional and may be revised in subsequent years. Help with Customs inspections requires knowledge of the way that Customs operate, of Customs and tax regulations and of the documents that need to be provided on request.