Advanced Search

Order Of 9 June 2000 Which Regulates The Right To Make Customs Declarations.

Original Language Title: ORDEN de 9 de junio de 2000 por la que se regula el derecho a efectuar declaraciones de aduana.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

Royal Decree 1889/1999, of 13 December, which regulates the right to make customs declarations, comes to accommodate the national legislation concerning the presentation of customs declarations for the release of the goods, until the moment contained in the text of the General Ordinance of Customs, of 17 October 1947, and a varied and dispersed set of provisions of lesser rank, to the subject matter is established in the current Customs Code Council Regulation (EEC) No 2913/1992 of 12 October 1992 on the system of (a) a uniform presentation of the basic regulation, in the form of an easy-to-make-out contribution for the operators concerned. In this order, it stands out as the main contribution of that regulation, as it refers to the modalities of representation and its forms of designation, in all accommodation to the Community forecasts of implementation.

It is, perhaps, in the field of representation, where the new regulation will have a qualified impact on the previous management in the field.

In fact, until the validity of Royal Decree 1889/1999, of which this Order is a consequence and development, the representation in customs matters was attributed, with a character of exclusivity, to a particular sector professional, sole legitimized with training to act on behalf of third parties, either in its own name or in the name of the mandante.

As indicated, from the time of the indicated Royal Decree, the representation in Customs will break its traditional protectionist line, releasing the possibility of making statements and other actions carried out before the Customs, in such a way that only the reserve, permitted by the Community rules, is maintained in favour of the professional sector which currently holds it, when it is under one of the two forms of admissible representation in law. This means, therefore, that, since the date, indirect representation will be able to be carried out by sectors of intermediation in the world of trade and transport, due to the agility and the economicity of behaviour towards the interested, reached by the measure.

This, however, as indicated above, in its condition of basic regulation, requires an application development which provides the most detailed possible specific features of each of the the different assumptions under which the customs declarations are to be made, both in the case where the formulation is made by the holders of the activity which receive their entry or who issue the goods; the object of its trade, such as when the indicated presentation is carried out by third parties running a representation command. Even in this latter case, it will also be necessary to take care of the conditions of accreditation which must be considered according to the different modality under which the representation takes place, all of which, as it is to be understood, in It is a good thing to do with the regulations, both basic and implementing, of the Community rules.

At the same time, and intimately linked to the question of people who are trained to be able to present customs declarations, a varied theme arises which, in the same way, must be contemplated by the development of (a) the rules governing the establishment of a customs office, which are, however, of a qualified importance, such as those relating to the origin of the customs debt arising from the customs office; formulation of the customs declaration, the concept of the debtor and its commitment to comply with the obligations arising from that formulation and, finally, how much is related to the strengthening of the customs debt in all cases where the rules of application will require the lodging of a guarantee to respond to the payment of the same.

Also, this provision addresses a particular issue of significance for economic operators, considering the possibility that any person acting on behalf of the recipient or the consignor of the goods foreign trade object can credit its legitimization to a single customs office, serving said accreditation to be able to act before any other enclosure enabled, in the permitted form, without the need of any further processing to do their part in the various centres of possible intervention.

Finally, both for reasons of opportunity, as well as for the matter considered, it is taken advantage of the circumstance to give solution to an issue that, since the year 1966, has been produced without that, until the moment, has been approached in its substantiation.

Indeed, in accordance with the provisions of the Order of 22 February 1966 laying down the conditions necessary for the appointment of a Customs Agent, in the case of the death of an Agent, or, where appropriate, an exceptional circumstance freely appreciated, the continuity of the professional exercise of a deudo of the deceased has been authorized up to the present, under the rule of interinity and under the tutelage of another entitled of his class, without the (i) a final decision on the cancellation of such a situation.

Here, in view of the number of situations of interinity which, due to the elapsed time, have been accumulating, it is appropriate, in better guarantee and service delivery, to solve the question properly The Court of the European Court of Human Rights, in which the Court of the Court of the European Court of Human Rights and the Court of Law of the European Union, is concerned with the principle of the right to I would like to make a point of order for the Commission to make a statement.

In its virtue, and in use of the powers conferred by the single final provision of Royal Decree 1889/1999, of 13 December, as well as, equally, by the final provision of Decree 2721/1965, of 20 September, for which the regulate the conditions for the exercise of the duties of the Agents and the Commisionists of Customs, I have:

TITLE I

Of the customs declaration made by the goods themselves or shippers without third party intermediation

Article 1.

1. Any person, natural or legal person, may make customs declarations in his own name and on his own account directly to the customs and regulatory offices established, as well as other acts and formalities, in order to assign a a specific customs procedure for the goods submitted for dispatch.

2. For such purposes, it shall be understood as a customs declaration, the act by which a person manifests, in accordance with established forms and procedures, the intention to assign a particular customs procedure to a commodity.

Article 2.

In any case, natural or legal persons, in order to act directly in their own name and on their own behalf before the Customs offices for the dispatch of the expressed goods, must comply with the following requirements:

1. º The goods in question are directed to the consignation of the referred persons or are the object of dispatch of their part.

It shall be proof of the indicated entry, whatever the form in which the title of transport is issued which protects the movement of the goods, either this nominative, or the order or the bearer, the presentation before the Customs Office, duly accepted, of the original copy of the said title.

If the original copy of the original copy is not possible for reasons other than the person concerned, a copy of the original copy shall be sufficient, duly completed by the carrier or his agent, on the record of express the authorisation of delivery of the goods.

For these purposes, the presentation of the indicated copy of the transport title to the Customs Office shall have the value of acceptance of the consignment or of the consignment referred to.

In the case of endorsement of the transport title, the last acceptor of the transmitted title shall be understood to be the consignee of the goods.

When, for the circumstances of the dispatch, the justification of the transport in the form established is not applicable, proof of the ownership of the goods shall be carried out by a number of means are admissible in law.

2. No, where appropriate, duly registered and with the payment of the Tax on Economic Activities that corresponds to its activity, and provided that the payment of the quota satisfied by the exercise of the activity The invention also relates to the use of said tax, which is considered as an optional for the production of import or export operations, according to the rules that order the application of the tax.

3. The goods presented to the Customs Office correspond, where appropriate, to the activity covered by the heading of the Tax on Economic Activities, which is satisfied or expressly entered in its name for the purpose of the business activity considered.

4. º that all the documentation required for the carrying out of the customs clearance of the goods under the requested regime turn in the name of the direct presenter of the declaration to the Customs.

5. The natural or legal person concerned is established in the European Community. However, the condition of establishment in the Community shall not be required of persons who make a transit declaration or temporary importation or of those who declare goods on an occasional basis, provided that they do not Competent Customs services shall be considered justified.

6. No such person, whether natural or legal, has, where appropriate, a duly accredited establishment where its administrative management and the management of its business activity are effectively centralised.

Article 3.

For the purposes of this Regulation, natural persons who are entitled to carry out customs declarations, on their own behalf and on their own account, shall be understood to be the following:

1. In the case of legal persons governed by private law, whatever the corporate form the company reviews: the body itself entrusted with the administration of the company or, where appropriate, the person or persons with powers expressly conferred on it by sufficient and duly granted power to the public purse.

People in this way have to be, in any case, dependent on the legal person concerned and to be at their sole service through a stable employment relationship established in this respect, and without In this order, they represent other companies other than their own.

2. Where they are legal persons governed by public law: The natural persons who are legally entitled to the jurisdiction of the institution, except in cases of delegation in the terms provided for in Law No 30/1992 of 26 November 1992, of the Public administrations and the Common Administrative Procedure, the accreditation of which shall be carried out by the relevant standard or resolution by which the delegation was assigned.

Article 4.

The person, natural or legal, who, in accordance with the foregoing, makes the Customs declaration, in his own name and on his own account, in his condition as a declarant, and as such as a debtor, he shall be the person who is obliged to pay of the amount of the customs debt in cases where the same applies.

Article 5.

1. Where, by reason of the rules of application, the lodging of a security is required in order to secure the payment of a customs debt, that security shall, as a debtor, present it to the natural or legal person making the security. Customs declaration on its own behalf and on its own account.

2. At the request of the declarant, the customs authorities shall allow a comprehensive guarantee to be provided to cover a number of operations which give rise to or may give rise to a customs debt.

3. In the event that the security is lodged by security, the guarantor must undertake in writing to pay jointly and severally to the declarant the guaranteed amount of the customs debt the payment of which is payable. This guarantor shall, in any event, be a person established in the European Community and duly authorised by the customs authorities.

TITLE II

From the Customs declaration made by means of a representative

CHAPTER I

Rendering Modes

Article 6.

Any person, natural or legal, may be represented before the customs authorities for declarations, as well as other acts and formalities, in order to assign a specific customs procedure to the goods submitted to their recognition and dispatch.

Article 7.

The representation can be:

1. Direct: When the representative acts on behalf and on behalf of others.

2. Indirect: Where the representative is acting in his own name but on behalf of others.

CHAPTER II

From the Customs declaration made under direct rendering mode

Article 8.

1. Any person, natural or legal person, who is represented before the customs authorities for declarations in order to assign a customs procedure to the goods, must be valued by a Customs Agent and Comisionist when the the representation chosen was the direct one, understood as such as defined in this Order in Article 7.1.

2. To this end, the persons who have obtained the corresponding title, issued by the Spanish State, as well as the Customs Agencies which review the form of a legal person, shall be considered to be an Agent and a Customs Commissioner. are legally qualified for the exercise of the profession.

Article 9.

Customs agents and agents, as professionals of the mediation between the administration and the trade and in their consideration as collaborators of the customs administration, are subject to their actions. to the permanent jurisdiction of the Department of Customs and Excise of the State Agency of Tax Administration that will exercise it, both in respect of the performance of the Official Colleges of Agents and the Commisionists of Customs, and on of their schoolgirls.

Article 10.

In order for a Customs agent and agent to be able to act with the customs authorities in the name and on behalf of its principal, the following circumstances must be met:

1. That the Agent and the Commisionist of Customs is duly incorporated into the Official College in whose territory it exercises its professional activity.

2. Having an establishment duly accredited as a permanent home for professional practice, in which all the documentary records corresponding to each of the operations of the its intermediation during the period of time which the Customs and Excise Department has at its disposal.

3. That it is regulated by discharge and the current of the payment of the Tax on Economic Activities.

4. To make express declaration in the customs documentation corresponding to the operation which motivates his intervention, his character as the representative of the person in whose name and on whose behalf he acts, possess the necessary power of representation.

5. On the part of the Agent and the Commisionist of Customs, the condition of the consignee of the goods which the person has on whose account acts, in the terms considered in article 2.1.o of the Order.

6. The entire documentation incorporated in the customs declaration shall be made on behalf of the person whose representative power is the Agent and the Customs Commissioner, the presenter of the declaration in question.

Article 11.

As far as representation power is concerned:

1. It will be sufficient proof, and in any case necessary, of the power of representation granted to the Agent and the Comisionist of Customs, the authorization made in written form in his favor by the principal.

2. The power of representation may be a global one, that is, for more than one action in the face of customs duties, or, on the contrary, limited for the formulation of a single customs declaration.

When the representation power is of a global character it must be the object of the recording of the records specially enabled to the effect in the Customs of accreditation. In this case, the indicated registration number must be stated expressly in the corresponding customs declaration, without the need to accompany the representation power in each performance practiced, which must be maintained in any case by part of the Agent at the disposal of the customs authority where necessary.

The proxy powers granted for a single action, on the other hand, will be incorporated into the respective customs declarations made, in evidence of their accreditation.

3. The power granted shall mark the limits and scope of the representation entrusted, with the specification of its class and the indication of the operations, actions and formalities to which it extends, the time of its duration, as well as Customs and other Accreditation enclosures.

4. Where the power of representation is granted by the declarant in favor of an Agent and the Comisionist of Customs under the form of direct representation, and that power is extended to empower its performance before more than one office or enclosure customs, the Agent may, if he so understands, credit it to a single Customs, being the one who, in turn, will take charge of communicating it to the other affected services, according to how much about the matter is available to the Department of Customs and Excise in this respect, accreditation which would be maintained on its own terms until Both the revocation and the amendment were taken.

In any case, it will be the duty of the Agent and the Comisionist to communicate to the Customs of Accreditation the indicated modification or revocation of the power of representation granted, incurring in liability if, after produced the new situation, will continue to present customs declarations without sufficient representative coverage.

5. Where it is not expressly stated in the power granted in the form of representation made in favour of the Agent and the Commisionist of the Customs concerned, it shall be understood as being in the form of direct representation.

6. The lack of power of representation by the Agent and the Comisionist of Customs will determine, regardless of the effect of considering in such cases the Agent and the Comisionist of Customs as person who is acting in own name and own account, the referral of the disciplinary action to be taken by reason of the jurisdiction conferred on the Department of Customs and Excise of the State Administration of Tax Administration, in accordance with the provisions of the application.

Article 12.

1. Customs agents and agents who have a power of representation may, in turn, subdelegate it to one or more persons of their dependence, and on condition, in any event, that the persons referred to it be exclusive service through a stable employment relationship, established in this respect.

2. The mandant may also express, in an express manner, not to permit the referred sub-delegation of power.

3. The sub-delegation must, in any event, be expressly conferred on the effect by writing of power duly granted to the public office, officially sufficient and accredited to the customs office of office, in accordance with the provisions of the with respect to the Customs and Excise Department.

4. The powers conferred, in order to be effective in the customs administration, require the prosecution of his prior visa, carried out by the Professional College to which the Agent concerned belongs.

Article 13.

1. Customs agents and agents must obtain the appropriate authorization for the exercise of the profession prior to compliance with the requirements, both administrative and statutory, provided for in this respect.

To this effect, the applications for authorization that will be produced will be filed with the Customs and Excise Department that will forward them, if necessary, for processing to the appropriate Customs, which will proceed to to authorise the rating concerned in accordance with the provisions laid down in this Regulation.

2. The ratings granted shall have an unlimited duration in force and shall be deemed to be expired, however, where the following circumstances are present:

(a) When the Administration expresses the express revocation of the Administration for the purposes of the prescribed determination; or, (b) When the Agent of Customs has not exercised its activity during the period of one year.

Article 14.

1. If a guarantee is to be set up in order to secure payment of the customs debt when the intervention of an agent and a customs agent is mediated, the guarantee must be lodged by the person in whose name and by whose account is acted by the Agent in question, and that is the person who carries the condition of the debtor and, as such, the only person liable for payment of the customs debt due.

2. The customs authority may, however, allow a third party to provide the guarantee of indication in place and name of the person to whom the security was required.

3. The customs authority may allow the establishment of comprehensive guarantees to cover several operations which may give rise to or may give rise to a customs debt.

4. If the security is lodged, the guarantor, who will be a third party resident in the European Community, shall undertake in writing to pay the debtor the guaranteed amount jointly and severally.

Article 15.

Customs will not admit statements that were filed by intermediaries that have been authorized by their respective mandants under the direct representation mode, however, they will not compete in the same Agent and Commisionist of Customs.

CHAPTER III

From the customs declaration made under indirect rendering mode

Article 16.

Any person may be represented before the customs authorities to make declarations of

customs so that the designated representative can do so in his own name and on behalf of the mandante.

Article 17.

Are trained to perform customs declarations under indirect rendering mode:

1. Natural persons who are habitually engaged in the exercise of a professional activity whose statutory regulation expressly entitles them to make statements to the Tax Administration with the capacity to do so on behalf of the and on behalf of third parties.

2. Legal persons engaged in a professional activity as referred to in paragraph 1 of this Article.

3. Natural or legal persons who, by way of legal provision, are trained for the purpose of exercising their functions as intermediaries in the external trade of goods, with the right to do so in their own name and on behalf of their own of third parties.

4. In any event, the Customs Agents and Comisionists meeting the regulatory requirements established for the exercise of the profession, as well as the companies in which at least one of the partners had the status of a Chartered Agent of Customs with majority of the capital of the company and whose corporate object consisted in the usual exercise of functions of intermediation in operations of foreign traffic of goods.

Article 18.

For the exercise of the function of intermediation before the Administration, with the capacity to make customs declarations, in his own name and on behalf of third parties, when the same is performed by natural persons in the performance of a professional activity, the following circumstances must be established before the customs authorities:

1. the person concerned is in possession of the required title or administrative authorization for the practice of the intermediary function described above, issued by the competent body and the Regulation (EU)

2. In the case where appropriate, the person shall be duly incorporated into the professional college corresponding to the professional practice within the territorial scope in which his practice is intended.

3. Having an establishment duly accredited as a registered office on an equal footing as those provided for in Article 10.2 of this Order.

4. It is also found, if applicable, discharged and the current of the payment in the corresponding rate of the Tax on Economic Activities.

5. A representation power granted by the mandant under the indirect representation mode is available, so that it can be credited to the customs authority by any of the means (a) the right to be admitted in law, the authorization made in writing in his favour, where the character of the representation conferred is expressly stated.

The corresponding singularities, the forecasts referred to in Article 11 of this Order, in respect of the power of representation, are applied to the case.

6. The function of representation is exercised either personally by the authorized intermediary, or by the use of personnel of his or her dependency who are at his sole service through a stable employment relationship In this respect, it is not possible to express the possibility of this sub-delegation, unless it is expressly disallowed by the mandant. The power, in this way, will be credited for writing expressly extended to the effect before the public purse, officially sufficient, which will be processed in accordance with the procedure determined by the Department of Customs and Taxation. Special.

7. The person in question, meeting the required requirements, has the right to provide administrative clearance by means of which he is entitled to make customs declarations on his own behalf and on behalf of his or her The said habilitation must be expressly done in his favor by the Department of Customs and Excise and registered in his records in the form of regulations established by that management center.

The habilitations practiced will remain valid until the circumstances that determined them are modified, resulting from the application of the provisions of the present Order to the effect of the article 13.

However, where the administrative qualification or authorization referred to in Article 1 (a) of this Article had limited temporary validity, by reason of their own issue, the habilitation carried out by the Department of Customs and Excise to carry out customs declarations shall be deemed to be expired at the time the period of validity of the customs declaration expires, and may be extended, where appropriate, when the renewal or renewal of the customs declaration extension of the corresponding title or administrative authorisation.

8. That, in the case of Agent and the Comisionist of Customs, as such, it is duly authorized in general, whatever form of representation under which it acts, either directly or indirectly.

Article 19.

When the person making the customs declaration, in his own name and on behalf of a third party, is a legal person who reviews the form of a commercial company, the following circumstances must be present:

1. That the person in question is in possession of the required degree or administrative authorization for the exercise of intermediary functions before the Tax Administration, so that action can be taken on its own behalf and on behalf of third parties.

2. That such legal person, in any case, acts through a natural person, so that whoever carries out the customs declaration is one of the persons designated in Article 3 of this Order.

3. That the company is duly registered, if any, and the current of the payment of the Tax on Economic Activities.

4. Having an establishment for the exercise of its activity in accordance with the terms and conditions laid down in Article 10.2.a of this Order.

5. The power of representation granted by the mandant under the mode of indirect representation is available, being of application to the present assumption as set out in article 11 of this Order.

6. The documentation which, as a requirement of the applicable legislation, would have to be incorporated into the customs clearance, carried out by a person in his own name and on behalf of the third party, shall be made on behalf of the person on whose behalf the statement is made.

7. That, in any case, shall be applicable to natural persons representing the company, the forecasts which for natural persons, in general, are provided for in Article 3 of this Order.

Article 20.

In cases of indirect representation, it shall be for the declarant to prove the status of the consignee who, of the goods presented to the customs office of the goods, has the person on whose behalf the account is taken (a) a declaration, where the provisions of this Order have been applied to the case referred to in Article 2 (1).

Article 21.

1. Any person carrying out the customs declaration on his own behalf and on behalf of the third party, in accordance with Community rules of application, shall, in his capacity as a declarant, and as a debtor to the customs office, be the person liable for payment of the amount of the customs debt.

2. The person on whose account the declaration is made shall also be liable to the customs office.

Article 22.

1. Where, by reason of the rules of application, the customs authority requires the lodging of a security in order to secure the payment of the customs debt, the customs declaration must have been made by a person acting in accordance with Article 1 (1). own name and on behalf of a third party, such security may be provided either by the declarant himself or by the person on whose behalf the statement is made.

2. If the security is lodged, the guarantor, who will be a third party resident in the European Community, shall undertake in writing to pay the debtor the guaranteed amount of the customs debt, the payment of which is payable.

TITLE III

From Customs Agents in Interinity Situation

Article 23.

1. In order to regularise the situation of the present, which reaches a certain number of Agents and Commisionists of Customs in the exercise of their activity under the special consideration of interinity, the Department of Customs is authorized Excise duties of the State Administration of Tax Administration, so that, as of the entry into force of the present day, tests of restricted aptitude for obtaining the title of Agent and the Comisionist of Customs, to which have access in such a way as to be determined by such a management centre as many persons are in the (a) the date of the date of the commencement of the proceedings and the date of the date of the proceedings.

2. In the future, situations of interinity for the exercise of the activity performed by the Customs Agents and Agents shall not be authorized.

Repeal provision.

The following provisions will be repealed:

Order of 22 February 1966, in which the conditions to be fulfilled for the direct clearance of the goods before the Customs are regulated.

Article 6 of the Order of 22 February 1966 laying down the requirements for the appointment of a Customs Agent.

Order of 11 February 1992, for which rules on obtaining professional qualifications by Agents and Agents of Customs and Customs Agencies are issued.

Final disposition.

The Department of Customs and Excise of the State Tax Administration Agency is authorized to issue the necessary provisions in application of the present.

Madrid, 9 June 2000.

MONTORO ROMERO

Excmo. Mr. President of the State Tax Administration Agency.