Código Aduanero de la Unión

Código Aduanero de la Unión

Código Aduanero de la Unión ¿Estamos preparados?

En octubre de 2013 se adoptó por parte del Parlamento Europeo y del Consejo el Código Aduanero de la Unión, si bien la mayor parte del articulado será de aplicación a partir del próximo mes de mayo. Este Código sustituye al que hasta la fecha ha estado en vigor, recogiendo cambios sustanciales que afectarán al día a día de las compañías que operan en el tráfico internacional de mercancías.

El principal objetivo que se ha querido alcanzar es la modernización de la Aduana Europea después de más de 20 años de la entrada en vigor del Mercado Único Europeo y la desaparición de las barreras, de las fronteras, aportando una mayor claridad y transparencia, potenciando el uso de nuevas tecnologías en detrimento del uso del papel y, con ello, incrementando el control y tratando de minimizar el riesgo de fraude.

En este sentido, como características fundamentales del nuevo Código Aduanero de la Unión destacaríamos:

 Potenciación de las comunicaciones electrónicas entre Autoridades, Administraciones y Operadores. Adaptación de los sistemas informáticos permitiendo la comunicación en línea

 Simplificación de los procedimientos y trámites aduaneros para los operadores económicos dedicados al tráfico exterior de mercancías

 Potenciación de la figura del Operador Económico Autorizado: mayor énfasis en la solvencia financiera y de seguridad, así como exigencia de un conocimiento de la normativa aduanera comunitaria para los profesionales de la compañía encargados de las materias aduaneras

 Unificación de los criterios para establecer las garantías en todos los Estados miembros de la Unión para los despachos de importación, estableciéndose la obligatoriedad de las mismas para los regímenes especiales y desapareciendo o disminuyendo para las empresas que tengan el certificado OEA

 Cambios sustanciales a efectos del valor en aduana de las mercancías, fundamentalmente:

i) en relación con el tratamiento de los royalties y licencias, ii) el valor de la primera venta para la exportación y iii) en relación con las ventas dentro de depósito. Estos cambios pueden conllevar importantes consecuencias financieras para las compañías

Desaparecen los actuales regímenes aduaneros suspensivos y económicos creándose los llamados “Regímenes Especiales” que engloban:

 Tránsito

 Depósito, incluyendo en esta figura las zonas francas y los distintos tipos de depósito y desapareciendo los depósitos francos que estarían englobados dentro de los depósitos

 Destino Especial, englobando la importación temporal y el destino final con exención de derechos o con tipo reducido atendiendo a su destino final, eliminándose el destino especial en función de la naturaleza de la mercancía

 Perfeccionamiento: recoge la figura del perfeccionamiento activo y pasivo; eliminando el sistema de reintegro, la intención de reexportar el producto terminado y la figura de transformación bajo control aduanero que se integra dentro del perfeccionamiento activo

Código Aduanero de la Unión. ¿Qué debo hacer?

Todas estas novedades van a implicar consecuencias fundamentales para los distintos operadores económicos que se dedican al comercio internacional de mercancías, sobretodo desde el punto de vista financiero, por lo que es, altamente recomendable, el análisis de los mencionados cambios en el día a día de las compañías tratando de eliminar o mitigar las implicaciones que conllevan los cambios introducidos en el Código Aduanero de la Unión y que serán de aplicación a partir del 1 de mayo próximo.

Salinas & Partners con más de 28 años de experiencia en operaciones de tráfico exterior se pone a su disposición si desea más información o asesoramiento en relación con las implicaciones que el nuevo Código Aduanero de la Unión podrían tener en las actividades de comercio internacional de su compañía.

 

 

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