Special Supply System (REA)
Find out about the exemptions and aids of this Special System for importing or introducing certain products into the Canary Islands
The REA, Specific Supply Regime, is a special regime applicable in the Canary Islands for the introduction or import of certain agri-food products from the European Union or third countries, so that, by complying with a series of requirements and obligations, the operator can benefit from the introduction of aid or exemption from tariff duties.
It is regulated in the following Regulations:
Regulation 228/2013, of the European Parliament and of the Council, of March 13, establishing specific measures in the agricultural sector in favor of the outermost regions of the EU.
Commission Implementing Regulation (EU) 180/2014, of 20 February, laying down provisions for the application of Regulation 228/2013 of the European Parliament and of the Council establishing specific measures in the agricultural sector favor of the ultra-peripheral regions of the EU
In order to benefit from the REA, the operator must meet a series of initial requirements:
- Registration in the REA Operators Registry: which is carried out by the Economic Promotion of the Government of the Canary Islands
- Request for an REA certificate from the Economic Promotion Department of the Government of the Canary Islands or from the Territorial Directorate of Commerce, attaching an invoice, transport document, as well as a certificate of origin or T2LF
- Submit the REA certificate to the customs authorities together with the customs declaration within a period, as a general rule, of 15 working days from the unloading of the goods.
- Comply with the obligations of the regime: Impact of the advantage granted (aid or duty exemption) on the end user
The products included in the supply forecast plan approved each year up to the quantities indicated therein. These products include meat, milk, cheese, butter, wheat, rice, straw…
For more information, please visit gobiernodecanarias.org - Economic Promotion - Specific Supply Regime - Balances and aids
The export or dispatch of unprocessed products or processed or packaged products containing products that have been covered by the REA are subject to a series of conditions provided for in Article 13 of Regulation 180/2014, including:
- The quantities of products that have benefited from a duty exemption and are exported will be re-entered into the supply forecast plan.
- Quantities of products which have benefited from an exemption from duties and are subject to dispatch shall be re-entered into the supply forecast plan and the amount of import duties corresponding to the imported goods shall be paid by the consignor at the latest when the dispatch is made, and they may not be dispatched until such duties have been paid.
- The quantities of products that have benefited from aid and are subject to export or dispatch shall be entered back into the supply forecast plan and the exporter or consignor shall reimburse the aid granted at the latest when the dispatch or export takes place, and may not be dispatched or exported until the aid is reimbursed.
- The export or shipment of processed products other than those mentioned above and not covered by traditional flows or regional trade, will require a certification from the exporter that said products have not been covered by the REA.
Certificates must be submitted to the customs authorities within a maximum period of 15 working days from the date of authorization for unloading of the goods (activation of the summary declaration of temporary storage).
However, in the case of goods in active processing or in customs storage in the Canary Islands that are subsequently released for free circulation, the maximum period of 15 days will begin on the day on which the corresponding aid, import or exemption certificates are requested.
No, certificates can only be used for a single operation when carrying out customs procedures.
The operator must declare in box 36.2 code 85 or 86 (if it is tobacco) indicating in box 44 the REA certificate number issued by the issuing body, also indicating in box 33 the REA product code.
(Appendix X, point A. of the Resolution of July 11, 2014, of the Customs and Tax Department. of the State Tax Administration Agency, which contains the instructions for the formalization of the Single Administrative Document, SAD).
Yes, processors who declare their intention to export within the framework of traditional trade flows or regional trade or to dispatch within the framework of traditional trade flows processed products containing raw materials that have benefited from the REA upon introduction or import, may do so without repayment of the advantage granted upon entry, provided that the annual quantitative limits indicated in Annexes IV (traditional flows) and V (regional trade) provided for in Regulation 180/2014 are not exceeded.
The exporter or shipper must enter the code 805 or 806 in the SAD, in box 37.2.
Yes, shipments or exports of such products must be declared specifically in the SAD by declaring specific codes in box 37.2, depending on whether it is an export or shipment, of processed or unprocessed products that contain goods that upon entry are would have benefited from aid, exemption or be eligible for such benefits.
Likewise, you must declare certain data in boxes 44, 40 and 17.a) in accordance with the provisions of the SAD Resolution.