Brexit: Mercancías de Retorno, ¿qué tengo que hacer?, ¿tengo que volver a pagar?

Como hemos venido comentando, a partir del próximo 1 de enero de 2021, Reino Unido deja de formar parte del territorio aduanero de la Unión Europea, pasando a tener la consideración de tercer país en cualquier intercambio comercial y tratando dichos intercambios como operaciones de importación y/o exportación.

 

Con el fin de ir aclarando las distintas dudas que se puedan generar en el día a día de los operadores económicos, la Subdirección General de Gestión Aduanera del Departamento de Aduanas e II.EE. ha emitido una nota informativa aclarando el tratamiento en relación con las mercancías de retorno: tanto en relación con las mercancías de la UE enviadas a Reino Unido como con las mercancías de Reino Unido enviadas a la UE.

 

En este sentido, y, a tenor de lo establecido en el Código Aduanero de la Unión y en la normativa IVA, ambos establecen la posibilidad de aplicar la exención de derechos arancelarios e IVA a la importación a las mercancías de retorno de la UE, siempre y cuando, se trate de mercancías que salieron de la UE con destino a Reino Unido antes de la finalización del periodo transitorio, esto es, antes del 31 de diciembre de 2020 y regresen a la UE con posterioridad, y, siempre, en un plazo de tres años como máximo, si el operador comunitario puede probar ante las autoridades aduaneras del Estado miembro de importación que:

  • Se han transportado a Reino Unido antes del final del periodo transitorio, debiendo aportar los documentos de transporte y cualquier otro documento que demuestre que llegaron al Reino Unido antes del final de dicho periodo (contratos, facturas, etc.)
  • Se devuelven en el mismo estado en que se enviaron conforme al artículo 158 del Reglamento Delegado del CAU. En su caso, podrá exigirse que el estado de la mercancía no ha sido alterado
  • En la declaración de importación (DUA) a presentar en la aduana de importación se mencionará: en la casilla 37, el código 61; y en la casilla 44, con el código 1035 Brexit Retorno, los documentos probatorios de que la mercancía llegó a Reino Unido antes del final del periodo transitorio.

 

Salinas & Partners con más de 30 años de experiencia asesorando en materia de Aduanas y Comercio Internacional se pone a su disposición si desea más información, asesoramiento o asistencia en relación con el contenido de esta nota informativa.

 

 

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