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Customs procedures in relation to the America's Cup

In 2024, the “Louis Vuitton Cup” will be held in Barcelona (its name may vary depending on the sponsor of the sailing event). The challenger who wins the competition will face the defending team of the Copa América.

Considering the importance of such competitions in the customs field, the various aspects are clarified in accordance with current customs regulations so that goods brought into Spain to be used in said event can enjoy the benefits provided for in customs and tax regulations.

The legal treatment is analysed, differentiating by type of goods that will be introduced into Spain during the competition, as well as distinguishing, when necessary, based on the establishment of the participating teams in the customs territory of the Union (hereinafter, TAU) or outside it.

  • Boats that are introduced into Spain by declarants not established in the customs territory of the Union and that are going to be used during the course of the competition may be included by oral declaration (art. 136.1.a) of Delegated Regulation (EU) No. 2015/ 2446 of the Commission of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with implementing rules relating to certain provisions of the Union Customs Code, hereinafter RDCAU) in the temporary importation regime with total exemption from import duties (art. 250 et seq. of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, hereinafter, UCC) accompanied by the supporting document referred to in Annex 71- 01 of the RDCAU.
    No guarantee will be required in such cases in accordance with the provisions of article 89.8.c) of the CAU, as well as article 81.a) of the RDCAU.

    The deadline for completion of the temporary import regime will be 18 months for maritime and river transport means for private use, pursuant to Article 217 e) of the RDCAU. However, Article 251.3 of the UCC provides that customs authorities, in exceptional circumstances, may grant an extension of this period for a reasonable time when the authorised purpose cannot be achieved within the previous period. Annex 71-01 may include a completion period that directly includes the extension necessary for the goods to reach the authorized destination
    The total time of the goods under the temporary import regime shall not exceed 10 years except in the case of unforeseeable circumstances.
  • In the event that such means of maritime transport are introduced into Spain by declarants established in the TAU and do not constitute returned goods in accordance with article 203 CAU, an oral declaration thereof is possible in accordance with article 136.1. l) of the RDCAU (“other goods, when so authorized by the customs authorities”).
    Pursuant to Article 236 CDRAU, such means of transport may be included in the temporary importation procedure even if the applicant and the holder of the procedure are established within the TAU when the goods are imported in special situations without economic impact on the Union.
    No guarantee or collateral will be required, and the completion period will be 18 months, except in the case of exceptional circumstances, as established above.
    Although the use of a normal declaration, by presumed act or ATA or CPD carnet could be admissible for the inclusion of the means of transport in the temporary import regime, in this case an oral declaration is considered more appropriate in order to achieve adequate control of the completion of the regime and maximum legal security for the declarants.
  • The import of parts or components of maritime transport means that are to be assembled in the TAU cannot be included in the temporary import regime, as this is a regime provided for goods that are not to undergo any change (art. 250 CAU). The importation of such parts or components may be carried out, without being subject to import duties, other taxes or commercial policy measures, under the active processing regime (art. 255 to 258 CAU). In this case, the declaration must be electronic and does not allow the use of an oral declaration or a presumed act.

Such goods may be included in the temporary import regime with total exemption from duties by means of an oral declaration accompanied by the supporting document referred to in Annex 71-01 of the RDCAU, in accordance with art. 136.1.a) of the RDCAU, whether the declarant is in the TAU or outside, as provided for in article 235 RDCAU and 207-213 RDCAU. 

As indicated in the previous section, no guarantee is required in accordance with the provisions of article 89.8.c) of the CAU, as well as in article 81.a) of the RDCAU.

The completion period will be 24 months unless exceptional circumstances arise, and the provisions of section 1 shall apply.

In this case, the use of a normal declaration or ATA carnet would also be appropriate.

Personal effects and goods intended for use for sports purposes imported by travellers who reside outside the TAU in accordance with Article 136.1.b) and 219 of the RDCAU may be declared orally for temporary importation with total exemption from duties.  

In this case, the provisions of the previous section apply in relation to the non-requirement of a guarantee, the deadline for completion and the possibility of using the normal declaration or ATA carnet.

For the rest of the goods to be imported temporarily on the occasion of the sporting event “Copa del América” or “Copa Louis Vuitton”, the declarants, whether established or not in the TAU, may link the goods to the temporary import regime in application of art. 236.b) RDCAU by means of an oral declaration according to 136.1.l RDCAU (therefore, without guarantee according to art. 81 of the RDCAU) provided that they comply with the requirements provided for in the UCC and its implementing provisions in relation to said regime.

The inclusion of goods in the temporary import regime implies the suspension of the taxable event of import (art. 18.Two LIVA), such that when the goods leave the aforementioned regime, said taxable event will take place. The VAT debt would arise but on the 18th. Two in fine provides that the exit from the areas referred to in art. 23 LIVA or abandonment of the regimes of article 24 will not constitute importation when it determines a delivery of goods to which the exemptions of articles 21, 22 or 25 are applicable (export, intra-community delivery or operation assimilated to export).

As regards the termination of the temporary import regime, the general regime provided for in Article 215 of the UCC provides that, except for the transit regime and without prejudice to the provisions of Article 254 of the UCC, it will be terminated when the goods are included in another subsequent regime, have left the UCC, have been destroyed without producing waste or are abandoned in favour of the State.
So that:

  • When the goods leave the TAU, a re-export declaration must be submitted and may be made by means of a normal declaration or an oral declaration. In the event that inclusion in the temporary import regime has been carried out by submitting Annex 71-01 provided for the oral declaration, said Annex must be submitted to the re-export customs office at the time of the declaration in order to justify the correct completion of the temporary import regime.
  • If the merchandise remains in the TAU once the completion period has expired, it must be declared for release into free circulation, paying import duties, VAT and other relevant taxes.
  • Destruction under customs control, as well as abandonment, will be considered as forms of termination of the regime. Pursuant to Article 199 UCC, non-Union goods may, with prior authorisation from the customs authorities, be abandoned for the benefit of the State by the holder of the procedure or by the holder of the goods. Customs authorities may refuse an application for an abandonment authorisation in the cases provided for in Article 249 of the RDCAU.

In addition to the possibility of including the goods in the temporary import regime referred to in the previous sections, the following goods could be released for free circulation with application of the tariff exemption and VAT exemption that are indicated in each case, always that the conditions provided for this are met:

  • Personal effects: exemption provided for goods contained in the personal luggage of travelers in article 41 of Regulation 1186/2009 and VAT exemption provided for imports of goods under the travelers regime in article 35 of the LIVA. Furthermore, Article 138 of the RDCAU provides, for non-commercial goods contained in the personal luggage of travellers, the possibility of a presumed declaration by one of the acts provided for in Article 141 of the same Regulation.
  • Pharmaceutical products: franchise provided for in article 60 of Regulation 1186/2009 and VAT exemption provided for in article 43 of the LIVA, both for the import of pharmaceutical products used on the occasion of international sports competitions.
  • Documents, printed material, flags, posters, decorative materials, promotional materials and products intended to be distributed as promotional items: exemptions provided for in articles 86, 87 and 90 of Regulation 1186/2009 for samples, printed matter and advertising objects and products used or consumed during an exhibition or similar event and VAT exemption provided for in article 48 of the LIVA for the import of goods for commercial promotion purposes.
  • Gifts, prizes, trophies, medals: The exemptions provided for in articles 81 and 82 of Regulation 1186/2009 for decorations and rewards granted in an honorary capacity and for gifts received in the framework of international relations and the VAT exemption provided for could be applicable to some imports of these goods. for imports of goods carried out within the framework of certain international relations in article 47 of the LIVA. However, these VAT exemptions and exemptions are very restrictive in terms of their requirements, so they may not be applicable to some imports.
  • Furniture and personal effects, including vehicles, for those people who move their residence to Spain. This tariff exemption is currently developed in articles 3 to 11 of the current Regulation (EC) 1186/2009 on the establishment of a community regime of customs exemptions, and article 28 of the LIVA.