The Spanish Customs and Tax Plan has been published (Spanish Official Gazette 02/27/2023), which breaks down the actions to be carried out by the Spanish Tax Agency in 2023.
Tariff classification for 2022
As of January 1, 2022, the tariff classification of the 2022 edition of the Harmonized System (HS) for goods in international trade will apply.
COVID-19: The EU makes the export of vaccines subject to authorization
From March 13 to June 30, 2021, exports from the EU customs territory of vaccines against Covid-19 will be subject to a prior export authorization.
Brexit: VAT Refund to Non-Established
Today the Spanish Official Gazette published the Resolution of January 4, 2021, on the refund of Value Added Tax to entrepreneurs or professionals established in the United Kingdom of Great Britain and Northern Ireland.
Brexit: Returned Goods, What do I have to do?, Do I have to pay again?
As we have been notifying, as of January 1, 2021, the United Kingdom ceases to be part of the customs territory of the European Union, becoming a third country in any acquisition and/or delivery, going on to treat such transactions as operations of import and / or export.
The EU responds to the US in relation to tariffs
As from today, November 10, imports into the European Union of some products originated from the United States will be subject to an additional ad valorem customs duty in the range of 15 to 25 percent.
CJEU: Technology developed in the EU should be included in the customs value of goods imported into EU customs territory
On September 10, 2020, the Court of Justice of the European Union has ruled judgment in case C-509/19 (BMW against German Customs Office) by means of which it considers that, to determine the customs value of an imported goods, the economic value of a software developed in the European Union (EU) and free of charge from the buyer (importer) to the seller (exporter) established in a third country, must be added to the transaction value.
COVID-19: Deferral of customs duties
The Spanish Government has published the Royal Decree-Law 11/2020, of March 31 2020, entered into force yesterday, which approves urgent measures to try to mitigate impacts of Coronavirus (COVID-19).
COVID-19: The EU prohibits the export of masks and other medical devices
Starting today and until April 26, the European Union submits for export the authorization of mouth protection masks, gloves and other protective clothing, whether or not they are originated from the EU, in order to guarantee the supply of these goods in the EU single market to deal with the epidemiological spread of COVID-19 in the Member States.
Regulation (EU) 2020/402 of March 14, 2020, making the exportation of certain products subject to the production of an export authorization, lists within Annex I the goods affected by this regulation (protective glasses, masks, gowns, suits and gloves) and the procedure to request the related export license that It will be issued by the authorities of each Member State (within a period of 5 working days -extendable-) , depending on the domestic and EU community supply and consumption provisions.
The request for authorization for the export of the health goods affected by this measure can be done through electronic means.
From Salinas & Partners, we inform the recurrent export operators of these medical devices that, without the export license that expressly authorizes the exit of these goods from the EU customs territory destined for a third country, the exportation will be prohibited, for the time being, until next April 26.
Free Trade EU-Singapore
In the midst of a protectionist context, the European Union -UE- once again opts for commercial openness and regional market integration by fully ratifying the Free Trade Agreement signed between the EU and Singapore.