The vast majority of importers are unaware of the numerous advantages that customs warehouses give rise to. But if I tell you that knowing them you can save a lot of money or carry out operations that you had dismissed and that with this tool they are viable, sounds good, right? In this comment I will try to tell you the main advantages.
There are several types of customs warehouses that offer private companies and various options so that their export or import operations have viability, high performance and advantages such as deferring taxes, warehouse sales, triangular operations, inspecting the merchandise before importing it, etc. We are going to analyze some of the different deposits that exist in the Community/Spanish regulations.
ADT (Temporary Deposit Warehouse, Permanent Period 90 Days)
This authorization allows the introduction of imported merchandise to assign a customs destination that can be:
- Dispatch for consumption with payment of tariffs and VAT.
- Free practice with payment of tariffs and introduction in a DDA* or reissue to another member state.
- Transit to another customs warehouse or customs office located in Spain or another member state of the EEC.
- Temporary importation for fairs, exhibitions, jobs, etc., guaranteeing taxes until reissue or introduction in another warehouse or customs warehouse.
- Return to origin or abandonment in favor of the Treasury, if the merchandise is rejected by the importer.
- Offices under the RPA regime, active improvement regime.
DEPOSIT “A” (INDEFINITE TERM OF PERMANENCE)
This warehouse allows warehouse sales between two companies with NIF in Spain as well as usual manipulations, packaging changes, partial shipments and product assembly as long as the introduction tariff item is not altered. The maximum stay time is indefinite.
*DDA DEPOSIT.
Distinct Customs Warehouse, This type of warehouse allows the introduction of merchandise released for free circulation that has not accrued VAT on import, merchandise with taxes on manufacturing and that after introduction is suspended, and community sales that arrive in Spain without having a seller and suspend the entry of VAT.
TAX DEPOSIT.
This warehouse is aimed at the introduction of Alcohols, tobacco products and hydrocarbons. It is perhaps by far the most complex due to the regulations and taxes that the mentioned products have.
LAME, LOCAL AUTHORIZED EXPORT GOODS.
It allows the clearance of merchandise under the export regime in all its modalities, firm sale, free shipments, sample shipments, temporary export merchandise, etc.
All these warehouses are privately managed and require administrative authorization. There are more warehouses that are publicly managed, as well as free zones, public customs facilities in ports, airports, TIR customs, etc., which, as I said at the beginning of the article, offer numerous advantages.
At Intercoex we have three customs warehouse authorizations such as ADT, Deposit type “A” and LAME, offering our clients the advantages detailed and from which you can also benefit if you wish.
Manuel E. Álvarez García
Agente de Aduanas-