In more detail
The following is a brief summary of the main modifications:
- The beneficiary of the regime may be a natural person and/or an accredited member of the diplomatic service (with passport, foreigner's card or DNI), requesting the temporary entry of a vehicle for tourism purposes and/or a diplomatic mission, respectively.
We consider that this possibility could also be extended to pleasure boats for tourism purposes.
- The goods under the present regime, under the protection of contracts or agreements with the state and special rules, are governed by the provisions of those contracts or agreements and, as far as it is not contrary to them, by the General Customs Law and its Regulations.
- It will not be necessary for vessels entering the country for tourism purposes to communicate to the Maritime Customs Intendancy in advance, the transfer of the merchandise to a place other than the declared place for their temporary stay in the country. In these cases it will be sufficient to indicate, according to item IV of Annex II Sworn statement of purpose and location of the merchandise", the itinerary that the vessel will follow.
- Regarding the conclusion of the re-exportation regime, the customs broker must request the re-exportation of the temporarily admitted merchandise by delivering the reexport declaration before transferring the merchandise to the port, airport, temporary warehouse or border service center.
- The temporary warehouse will allow the entry of merchandise with a reexport declaration. This must be communicated to the Customs Administration.
Regarding this modification, it is worth asking if this modification restricts the possibility of a temporary warehouse providing simple storage services for foreign merchandise that is under the temporary admission regime for its re-exportation in the same state.
- For merchandise without permanent authorization to enter the country, if, upon expiration of the term granted by the Customs Administration, the beneficiary of the regime does not submit the authorizing document, the competent sector will be notified to proceed with the confiscation of the restricted merchandise.
If the latter does not comply with the confiscation, the Customs Administration will proceed to confiscate the restricted merchandise. If, once the confiscation is decreed, the merchandise is not found or delivered to the customs authority, the offender will be fined an equivalent to the FOB value of the merchandise, without prejudice to criminal actions, if applicable.
We consider that this modification contravenes the provisions of Article 59 of the General Customs Law, which expressly states that confiscation by the competent sector is a sanction. In this sense, the Customs Administration, by interpretation, would be applying a different sanction to the one expressly provided by law.
We hope this information is of relevance to you and your company. Please do not hesitate to contact us if you require any advice in this regard.
Spanish version
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