Customs Improvement Regime
Would you like to save costs and optimise your foreign trade operations? If the answer is yes, then you should know about the Customs Processing Regime (Régimen de Perfeccionamiento Aduanero). This is a special regime that allows you to import or export goods without paying customs duties or VAT, provided that you subject them to transformation, processing or repair before sending them back to the market. In this article we explain what this regime consists of, what types exist and how you can apply for it.
What is the Customs Processing Regime?
The Customs Processing Regime is a modality of the customs regime that allows the temporary entry or exit of goods of foreign or Community origin into the national customs territory, with the aim of subjecting them to a processing operation.
These operations can be transformation, processing or repair, and are intended to improve the value or quality of the goods.
The advantage of this procedure is that the goods are not subject to import duties or VAT, or to commercial policy measures, provided that the conditions established by the customs authorisation are met. This facilitates foreign trade and promotes the competitiveness of companies.
Benefits of the Customs Processing Regime
Some of the benefits of this regime are:
The cost of production is reduced by not paying duties and taxes on imported goods.
It facilitates access to international markets by offering value-added products.
It promotes technological development and the competitiveness of national companies.
It avoids the payment of interest for the deferral of the payment of customs duties.
Two systems are available: suspension or reimbursement.
There are two types of Customs Processing Regime: inward and outward.
Inward Processing Regime
The Inward Processing Regime allows the temporary importation of non-Community goods into the national customs territory, with suspension of payment of both customs duties and VAT, in order to subject them to one or more processing operations and subsequently export them out of the Community customs territory. The resulting product must have an added value greater than the initial value of the imported goods.
This procedure is used when you want to take advantage of the competitive advantages offered by other countries to carry out operations that cannot be carried out in your own country, or that have a higher cost.
For example, raw materials can be imported from a country with low tariffs, processed in the country of destination and exported to a third market.
There are two systems within the Inward Processing Regime: the suspension system and the drawback system.
Suspension system: consists of suspending the payment of import duties and taxes when the goods are introduced into the national customs territory, and exonerating them when the resulting products are exported.
This system requires prior authorization from the competent customs authority, and the constitution of a guarantee that covers the importation of suspended duties and taxes.
Refund system: means paying import duties and taxes when the goods are introduced into the national customs territory, and requesting their refund when the resulting products are exported.
This system does not require prior authorization or guarantee, but involves more initial design and a longer time to recover the money.
Passive Improvement Regime
The Passive Processing Regime allows the temporary export of community goods outside the national customs territory, to subject them to one or more processing operations and subsequently reimport them into the community customs territory with total or partial exemption from the payment of import duties and taxes. The resulting product must have an added value greater than the initial value of the exported goods.
This regime is used when you want to carry out operations that cannot be done in your own country due to legal or technical regulations, or that have a lower cost in other countries.
For example, a defective product can be exported for repair in the country where it was manufactured and reimported once fixed.
How to Apply for the Customs Processing Regime?
To apply for the Customs Processing Regime, the interested party or their representative must submit an application to the competent customs authority, using the official form.
The application must include the applicant’s identification data, a description of the goods and the processing operations, the estimated timeframe for carrying out the operations, the expected added value, and the chosen system (suspension or refund).
The customs authority will assess the application and grant or deny the authorization, taking into account the requirements that the applicant must meet, such as being established in the customs territory of the community, offering the necessary security for the proper execution of the operations, providing a guarantee if applicable, and being registered with an EORI number.
The authorization will have a maximum validity of two years, which may be extended for one more year, and may be modified or revoked by the customs authority if the established conditions are not met.
Why choose Grupajes Alicante for your shipments?
If you are looking for a company that offers you customised solutions for your international shipments, contact Grupajes Alicante.
We are a company with more than 30 years of experience in the logistic, customs and international transport sector, with a wide network of agents and collaborators all over the world.
Grupajes Alicante offers you sea, air and land transport services, adapted to your needs and budget. In addition, we advise you on everything related to the Customs Processing Regime, managing the necessary procedures so that you can benefit from its advantages. We also offer you complementary services such as storage, distribution, packaging and insurance of goods.
With Grupajes Alicante you will have the peace of mind of having a professional, efficient team committed to your satisfaction.
Don’t hesitate any longer and ask for a no-obligation quote. You will be surprised at what we can do for you, your strategic partner in logistics, making the difference in every shipment!
Contact us at
As a customs clearance company we are at your disposal. Our Spanish customs company will offer you a personalised service both for importing and exporting. Do you have any questions? Send us an email or call us on 965 100 522 and we will help you with whatever you need.
