Special Supply System (REA)

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 Registry of REA Operators: which is carried out by Economic Promotion of the Government of the Canary Islands
• Application for an REA certificate in Economic Promotion of the Government of the Canary Islands or in the Territorial Directorate of Commerce, must attach an invoice, transport document, as well as a certificate of origin or T2LF
• Present the REA certificate to the customs authorities together with the customs declaration within a period, in general, of 15 business 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 that is approved each year up to the quantities indicated therein. Such products include meat, milk, cheese, butter, wheat, rice, straw...

For more information you can consult at Gobiernodecanarias.org - Economic Promotion - Specific Supply Regime - Balances and aid

The export or dispatch of unprocessed products or processed or packaged products that contain products that have been covered by the REA are subject to a series of conditions provided for in article 13 of Regulation 180/2014, notably:

• The quantities of products that have benefited from a duty exemption and are exported will be entered again in the supply forecast plan
• The quantities of products that have benefited from a duty exemption and are subject to dispatch will be entered again in the supply forecast plan and the amount of import duties corresponding to the imported goods will be paid by the consignor no later than when the expedition is carried out, and they cannot be issued until the payment of such rights has been made.
• The quantities of products that have benefited from aid and are the subject of an export or shipment will be entered again in the supply forecast plan and the exporter or consignor will reimburse the aid granted no later than when the shipment or export takes place, not They may be shipped or exported until the aid is reimbursed.
• The export or shipment of processed products other than the previous ones 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.

The certificates must be presented to the customs authorities within a maximum period of 15 business days from the date of authorization to unload the goods (activation of the temporary warehouse summary declaration).

However, in the case of goods in inward processing or in a customs warehouse in the Canary Islands that are subsequently released into 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, the certificates can only be used for a single operation when carrying out customs procedures.

The operator must declare in box 36.2 the 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 Department of Customs and II.EE. of the State Tax Administration Agency, which contains the instructions for the formalization of the Single Administrative Document, DUA).

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 refund of the advantage granted upon entry as long as 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 DUA, in box 37.2.

Yes, shipments or exports of such products must be declared specifically in the DUA 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 DUA Resolution.