SURCHARGES AND PENALTIES FOR NOT COMPLYING WITH CUSTOMS REGULATIONS

Fecha publicación: 9 diciembre, 2014
Autor: Arola

SURCHARGES AND PENALTIES FOR NOT COMPLYING WITH CUSTOMS REGULATIONS

The feasible consequences that the breach of the custom regulation can involve, especially regarding the obligation to assign a custom approved treatment to non-community goods when the deadline has expired as referred to article 49 of Customs Code.

 45 days from the date on which the summary declaration is lodge in case of goods carried by sea.

  • 20 days from the date on which the summary declaration is lodge in case of goods carried otherwise than by sea.

This matter is subject to Law 58/2003, of December 17th, General Tributaria (L.G.T. General Taxation).

Even if it is true that traditionally customs have not been sanctioning behaviors that are qualified as infringements by the mentioned Law, this shall not preclude to do so and in consequence punish what previously left unpunished.

 

SURCHARGES FOR SUBMISSION WHEN THE DEADLINE HAS EXPIRED WITHOUT PREVIOUS REQUIRMENT BY CUSTOMS Art. 27 L.G.T.

Surcharges for submission after the deadline has expired are additional provisions that taxpayers must fulfill as a consequence of submission of declarations when the deadline has expired and without a previous requirement from Tax Authorites.

As previous requirement is considered any administrative action performed with knowledge of the taxpayer conducive to acknowledge, regularization, inspection, or settle up of the tax debt.

Depending on the delay the surcharge will be calculated by implementing a percentage.

  • Up to 3 months: 5%  over the amount of the debt.
  • Up to 6 months: 10% over the amount of the debt.
  • Up to 12 months: 15% over the amount of the debt.
  • More than 12 months: 20% over the amount of the debt. ( + interest for late payment for the period of time spent since the day after the finalization of the 12 months after the finalization of the period established for the submission until the day the declaration has been finally submitted.

These surcharges are subject to the existence of a custom debt. No sanctions will be imposed.

PENALTIES RELATING CUSTOMS REGULATION ART. 198 LGT

Art. 198.4. The penalty for failure to file declarations on time and documents related to customs formalities, if does not determine the incurrence of a customs debt, shall consists on a proportional fine of 1 per 1,000 of the value of the goods to which the statements and documents are relating, with a minimum of 100 € and a maximum of 6,000€.

Art. 198.6. Constitutes a tax violation the breach of the conditions of the authorizations to be granted by the customs authority or the breach of conditions to which goods are subject by application of customs legislation, when such failure does not constitute another offense under this chapter.

The offense under this section will be slight. This sanction shall be a monetary fine of € 200.

So as referred to the mentioned regulation, Customs could liquidate surcharges or sanction the following behaviors.

  • To assign a custom approved treatment to non-community goods after the deadline. The infringement will be different and therefore will be punished differently if such allocation generates a customs debt or not.
    • To custom clearing after the deadline when a custom debt is generated. (art.27 LGT).
    • To custom clearing after the deadline when no custom debt is generated. (Art.198.4 LGT).
    • To link to custom warehouse after the deadline (art.198.4 LGT).
  • To submit declarations with mistakes. (art. 198.6 LGT).
  • To submit export declarations retrospectively. (Art.198.4 LGT).

If you wish any clarification or query regarding the matter, please, contact directly with our Legal Department. Without further ado, we take the chance to send you our best regards.

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