Our expert team of professionals offers advice to clients on different issues that arise in relation to customs matters. Likewise, we can also deal with processing all kinds of authorisations, licenses, documents or customs regimes that are of interest to the client.
Our professionals are experts in reviewing, analysing, planning and managing our clients’ customs activities, always based on the study and interpretation of the applicable regulatory framework. In terms of customs classifications, customs value, origin of goods, tax systems, resources, etc., we analyse international laws and agreements in addition to EU and Spanish regulation. Analysis of contracts and commercial agreements also allow us to respond to many of the questions asked by our clients.
The main areas in which we offer advice are:
– Preparing and submitting Binding Tariff Information.
– Customs reports.
The correct classification of goods is fundamentally important for the success of foreign trade operations. Customs classification is the basis for finding out what the necessary requirements are for the import and export of goods, and which documents need to be issued. They also determine tax rates in terms of duties and the other charges that apply for imports, and which will therefore have an impact on the cost of international trade operations.
– Valuation reports.
– Drawing up contracts.
– Study of the relationship between parties.
– Analysis of secondary valuation methods
What value for customs purposes should be declared for international transactions?
The customs value is the value used as a base amount when calculating tariffs and other import charges. There are several methods to determine the customs value, as well as a series of factors that have a direct impact on how it is calculated: transport cost, commissions, royalties, licensing rights, etc.
A detailed study of operations allows us to analyse which factors have an impact on the value, which should be included on the customs declaration, and which should be excluded.
value, which ones should be declared within the customs documentation and which ones should be excluded.
ORIGIN OF THE GOODS
– Preparing and submitting information related to origin matters.
– Origin reports.
In order to define the origin status of the goods, knowledge of rules of origin, preferential agreements, the Harmonized System and the Customs Value is required. Determining the origins, as well as the responsibilities of operators, is crucial in order to ensure the success of international trade operations.
Importers must provide valid certificates of origin to ensure goods are eligible for the customs benefits that apply in the European Union. In turn, the parties issuing the certificates of origin (the exporters) must be prepared to provide all the evidence necessary to customs authorities to show that their goods comply with rules of origin.
SUPPORT DURING CUSTOMS INSPECTIONS
Customs operations are provisional and may be subject to inspection during the years subsequent to the operations. Support during inspections requires knowledge of the operations carried out, as well as knowledge of customs and tax legislation, and the ability to provide the applicable documentary evidence upon request.