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What is a customs warehouse and used?

The customs warehouse (DA) is a special type of area that allows storage of goods from places outside the European Union and remains exempt from all types of taxes.

The customs warehouse is very useful for trading companies or import of goods because it offers them the opportunity to defer payment of import VAT and any other duty that may arise from the sale of the goods in question.

The customs warehouse should not be confused with the temporary storage facility (ADT) since the latter has a maximum of ninety days of use from the time the merchandise is received and can not be provided customs destination to goods coming from a third country.

Ships, warehouses or other physical locations classified as Deposits Customs must be controlled and recognized by the customs authorities. In these places, the storage of goods is allowed until the operator wants to give them a final destination either inside or outside the customs territory considered Spanish.

In addition to not pay taxes on the goods received in customs warehouses such, are not subject to pass the administrative requirements until not going to produce your tank outlet for sale, which represents an important economic and time savings as lower personnel and economic capital is required.

tax and tariff benefits of customs warehouses:

  • unlimited permanence of goods except agricultural products in which case limited to 6 months.
  • suspended customs duties.
  • Suspension, exemption from VAT and excise tax.
  • No trade policy measures are applied.
  • Advance receipt of refunds on exports of agricultural products.

Finalizing the customs warehouse may occur by:

  • Free circulation.
  • Release for consumption.
  • Export.

Provisions governing the customs warehousing:

  • Customs Code of the Union: Regulation (EU) No 952/2013, Articles 240 to 242.
  • Implementing Provisions of the Customs Code: Council Regulation (EEC) No 2454/93. Articles 524-535.
  • Resolution of 18 June 2003, the Department of Customs and Excise of the State Agency for Tax Administration, for which operating instructions of customs and other deposits of Customs (BOE 6-Aug-2003) are issued.

Types of customs warehouses:

KIND OWNERSHIP RESPONSIBILITY
A Public Depositary
B Public Depositary
C Private Depositary (= depositor)
D Private Depositary (= depositor) Simplified clearance procedure
E Private Depositary (= depositor) Deposit fictional or operation.
F Public Management of customs authorities