The EU responds to the US in relation to tariffs

Tuesday, 10 November 2020 / Published in Customs, International Trade
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

Tuesday, 15 September 2020 / Published in Customs, International Trade
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

Thursday, 02 April 2020 / Published in Customs, Excise Duties, International Trade, VAT
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

Monday, 16 March 2020 / Published in Customs, International Trade
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.

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R0402&from=ES

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

Tuesday, 12 November 2019 / Published in Customs, International Trade
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.

Welcome DPU!: New Incoterms® 2020

Wednesday, 09 October 2019 / Published in Customs, International Trade, VAT
There has been much speculation about the disappearance of the international commerce terms (Incoterms®) EXW and DDP, due to the entry into force of the 2020 version, recently published by the International Chamber of Commerce (ICC).

Cross-border sales to individuals

Wednesday, 11 September 2019 / Published in Customs, International Trade, VAT
Council Directive (EU) 2017/2445 establishes new regulations for the purposes of VAT, with effect January 1, 2021, in the treatment of e-commerce in goods, commonly called as distance sales of goods and electronic services rendered to private individuals.

EU General Court rules against countervailing duties for certain iron tubes and pipes

Wednesday, 05 June 2019 / Published in Customs, International Trade
On April 10, 2019, the General Court of the European Union (GCEU) handed down judgment in Case T-300/16, resolving to annul Commission Regulation (EU) 2016/387 of March 17 of 2016, establishing a definitive countervailing duty on imports of malleable iron cast iron tubes originated from India (hereinafter referred to as Regulation 2016/387) purchased from the supplier Jindal Saw Ltd, opening with this, the possibility of recovering the countervailing duty paid.

Brexit without deal, does it affect me?

Thursday, 07 February 2019 / Published in Excise Duties, International Trade, Sin categoría, VAT
In principle, next March 29, 2019 is the date for no deal of the United Kingdom from the European Union. As of today, the Parliament of the United Kingdom has not ratified the agreements reached between the government of that country and the European Union. If that date arrives with no deal, the exit will have important consequences, from the point of view of indirect taxation (Customs, VAT and Excise Duties), for economic operators both in the EU and in the United Kingdom.

Governmental Tax and Customs Annual Plan for 2019

Wednesday, 30 January 2019 / Published in Excise Duties, International Trade, VAT
The Tax and Customs Control Plan contains the general guidelines on the verification and investigation procedures to be carried out by Tax and Customs Authorities during 2019 to taxpayers with identified as risky, in order to mitigate tax and customs fraud.