Auction 1/2025 La Farga de Moles Customs

1. Auction object

The purpose of this auction is the sale of abandoned, seized or confiscated goods, as well as those goods made available to the State Tax Administration Agency in execution of final judicial judgments issued in proceedings carried out at the request of this body.

2. Legal regime

The following regulations apply to this auction:

• Articles 198 and 199 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.

• Articles 249 and 250 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013.

• Heading VI, Chapter I (articles 419 to 423) of the Customs Ordinance, approved by the Decree of 17 October 1947, which regulates the procedure for holding customs auctions.

• Article 320 of the Customs Ordinance, regulating the use of proceeds from the sale of auctioned property.

• Organic Law 12/1995, of 12 December, on the repression of smuggling.

• Royal Decree 1649/1998, of 24 July, implementing Title II of Organic Act 12/1995, of 12 December, on repression of smuggling, relating to administrative offences of smuggling.

• Heading III, Chapter II (articles 97 to 107) of the General Tax Collection Regulations, approved by Royal Decree 939/2005, of 29 July.

• Article 7 (limitations to cash payments) of Law 7/2012, of 29 October, modifying the tax and budgetary regulations and adapting the financial regulations for the intensification of activities in the prevention and fight against fraud.

3. Bidders

3.1. With the exception of the personnel attached to the body that agreed to the disposal of the property, the valuers, the custodians and the officials directly involved in the disposal procedure, any person who has the capacity to act in accordance with the law and who is not prevented or restricted by law may take part in the auction, either by himself or through a representative.

All bidders must identify themselves properly and provide a document justifying, where applicable, the representation they hold, and must be able, at the request of the Board, to prove their registration under the corresponding section of the Tax on Economic Activities that enables them to acquire auctioned goods of a commercial nature and according to the type of merchandise that makes up the lot. This announcement will indicate the lots that are of a commercial nature. 

3.2. In order to be admitted as such, every bidder must first constitute, no later than November 27, 2025, a single guarantee deposit of 10 percent of the auction price of the total value of the goods for which they wish to bid. This deposit will be made by providing proof of payment to account number ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency at Caixabank, accompanied by ANNEX II (in which the part of the total deposit that corresponds to each lot for which you wish to bid must be indicated, broken down) completed in full and correctly with all current data (that is, if a bidder wishes to bid on more than one lot, they must add the auction type of the goods on which they wish to bid and apply 10 percent, the result being the amount of the single deposit that must be made).

ANNEX II must be submitted no later than November 27, 2025, to the registry of the Decentralized Headquarters of Customs and Excise Duties. of Lleida, located at Ctra. N-145, Km. 9, 25799 LA FARGA DE MOLES (Lleida) or in any other registry of the State Tax Administration Agency, addressed to office D25600.

Failure to comply with the above requirements, or failure to submit Annex II to the register as indicated above, or the lodging of the deposit outside the time limits laid down for both cases, shall result in the loss of the right to take part in the auction.

3.3. Bidders must submit their bids in an individual envelope for each lot and duly sealed from the date of the auction announcement until 13:00 hours on the day before the auction is held, in the manner and with the requirements established in point 5.1. These offers will be submitted to the Secretariat of the La Farga de Moles customs office, located at Ctra. N-145, Km. 9 25799 LA FARGA DE MOLES (Lleida), or the bidder will send them to said customs office by their own means.

Also, bids for the case of second bidding may also be made.

4.  Examination of the lots

Goods deposited at the La Farga de Moles Customs (Lleida) (National Highway 145, Km 9) may be examined by interested parties during the days of November 17, 18, 19 and 20, 2025, from 9:00 a.m. to 1:00 p.m., it being necessary to request an appointment by calling 973 36 16 61.

5. Auction development

5.1. Auction table

The auction committee will consist of the Chief Technician of Customs and Excise Management of Lleida, or the official to whom he/she delegates, as President, and two officials from the Department who will act as Member and Secretary. The employee or official of the AEAT will act as the public voice appointed by the President of the Board.

5.2. Bidding system

Each bid must be submitted in an individual envelope for each lot and person, properly sealed. The outside of the envelope will indicate only the lot number being bid on and the indication “FIRST BID” and inside the envelope Annex IV with the indication of the bid, name and surnames, company name or full name, NIF, address, telephone and email contact and lot number being bid on, amount in number and words and signature of the interested party or their duly accredited representative. Bids that do not cover the minimum exit value shall not be permitted. No bids will be accepted in the room.

Also, bids for the case of second bidding may also be made. The procedure and requirements shall be the same as for the first bid, indicating on the outside of the envelope solely and exclusively the number of the lot for which the bid is being made and the words “SECOND BID”. Bids that do not cover 75% of the minimum starting price will not be accepted.

At the end of each of the bids, the successful bidder (whoever has bid the highest amount) will be publicly announced. If several bidders place the same bid, and this amount is the highest, the lot shall be put up for auction as follows:

1. If all the bidders who placed the same bid are present in the room, as many bids will be placed as necessary to award the lot to the highest bidder among those bidders and for an amount higher than that initially bid.

2. If not all bidders who agree in the bid are present in the room, they will be sent a communication to make a new bid before the Files Section of the La Farga de Moles customs office, for an amount higher than the one initially bid, within ten working days from the day after the notification of said communication. The same procedure will be followed in succession until the lot is awarded to the highest bidder.

3. If, among the bidders who coincide in the bid, there are those present and those not present in the room, those present will be informed by means of a formal notice that they will have ten working days from the day following the celebration of the auction to submit a new bid for an amount higher than the one initially bid; and with the bidders not present, the procedure shall be as set out in point (b) above. The same procedure will be followed in succession until the lot is awarded to the highest bidder.

Attendance at the bidding system in person will be subject to the capacity of the room in which the auction will take place.

If bids are submitted in which there is a discrepancy between the amount expressed in numerical form and that expressed in words, the amount expressed in letters shall prevail.

Failure to comply with the above conditions will result in the bid being considered VOID.

A bid template is attached in Annex IV.

5.3. Second auction

In the event of failure to dispose of all or part of the goods in the first auction, it may be agreed by the panel to immediately hold a second auction, permitting bids that cover 75 percent of the first tender. To participate in the second bidding process, it will be necessary to have made a guarantee deposit and submitted Annex II, under the terms and conditions established in point 3.2 above, failure to comply will result in the loss of the right to take part in the auction. Lot 51 is excluded from the second bidding process.

Once the public auction has concluded, any person may verify in the Records Section of the La Farga de Moles customs office the amount for which each lot has been awarded in the first and second bidding rounds.

5.4. Direct award

The lots that remain definitively vacant (except for lots 1, 2, 3, 4, 6, 8, 9, 10, 11, 12, 13, 14, 18, 19, 20, 51) will be awarded through a direct award procedure, without a minimum award price, and will be announced on the website of the State Tax Administration Agency (www.aeat.es), where an annex will be included with the list of the lots that have remained unawarded.

In this case, bids must be submitted in a sealed envelope to the Records Section of the La Farga de Moles customs office, within TEN BUSINESS DAYS from the day after the date of the Auction. Bids must contain the same data and requirements as those listed in point 5.2 above, failure to comply with which will result in the bid being void. In the direct awarding process, it will not be necessary to have made a previous deposit.

After the deadline for submission of bids, within a maximum of FIVE WORKING DAYS, the Direct Award Committee will meet to verify the bids that have been submitted.

Once the direct award process has concluded, any person may verify in the Records Section of the La Farga de Moles customs office the amount for which each lot has been awarded in said process.

The successful bidders will be notified of the award of the corresponding lot, granting them a period of FIFTEEN DAYS from the day after the notification of said communication, to proceed to the payment of the auction price. Failure by the successful bidder to pay the auction price within the established period will result in the loss of the right to award the lot. In this case, the lot in question will be sold at a future auction.

5.5. Lots considered as commercial consignment

Lots number 50 and 58 will be considered a commercial shipment, so whoever is awarded the contract must prove to the Board that they are registered in the corresponding section of the Economic Activities Tax that enables them to buy and sell the goods included in the awarded lot, to treat said goods as waste, or to use the goods for educational purposes. Failure to comply with this requirement shall result in the loss of the right to award the lot and the amount of the deposit lodged corresponding to that lot.

5.6. Payment of auction price

The successful bidders present must deposit into account number ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency at Caixabank, within a period of FIFTEEN BUSINESS DAYS from the day after the date of the Auction, the difference between the total deposit constituted and the award price, being obliged to compensate the Administration for the damages caused by said non-payment.

The successful bidders not present in the room at the time of the public auction will be notified of the award of the corresponding lot, being granted a period of TEN BUSINESS DAYS from the day following the notification of this communication, to pay the auction price.

Failure by the successful bidder to pay the auction price within the time limit laid down shall result in the loss of the right to take ownership of the lot and the loss of the deposit lodged for the lot in question. In any case, the lot in question may be sold at a future auction.

5.7. Payable by the successful bidder

The awarding price of the goods will include import duties and other corresponding taxes, except for the Excise Tax on certain means of transport, which must be paid, where applicable, at the time of registration of the vehicle. In any case, the Property Transfers category of the Tax on Property Transfers and Documented Legal Acts regulated by Royal Legislative Decree 1/1993, of September 24, must be met.

The successful bidder will be responsible for paying all charges and levies of any kind (whether public or private in nature) that are used with auction bids, or on any of the physical or legal operations that may be required.

Expenses relating to the stamping of the VINs of the awarded vehicles, to obtaining any necessary facsimiles, the Spanish MOT test (ITV), technical documents and photographs, where applicable, for the registration of the number plate of motor vehicles; as well as those derived from the regularisation of the alteration of the original characteristics of manufacture thereof.

The containers in which the goods are located are not part of the lot and the costs of transferring and removing them will be borne by the successful bidders.

5.8. Refund of deposits

From the day following the holding of the auction, the deposits that have been made shall be returned by bank transfer, except for those belonging to the successful bidders, which shall be applied to the payment of the auction price.

5.9. Proceedings of the auction

Likewise, once the auction is over, the successful bidders will be given certificates of the award of the goods at auction and their auction prices, for the applicable tax purposes. If applicable, the diligence may be submitted electronically.

5.10. Removal of awarded property

To collect the awarded lots, all or some of the following documents must be presented, depending on the case, to the Records Section of the La Farga de Moles customs office:

• Supporting document of the payment to the Tax Agency’s account no. ES77 2100 0510 1502 0019 5409 in “La Caixa”.

• Proof of the successful bidder's registration in the corresponding section of the Tax on Economic Activities that enables him/her to purchase and sell the awarded assets.

• Accreditation of the status of authorized center for the treatment of waste for batches with the CAT indication.

• Original and photocopy of the payment letter for the Tax on Property Transfers and Documented Legal Acts.

Once the above details have been verified, the aforementioned section will issue a certificate of the auction award of the goods.

The awarded goods must be removed from the places where they are deposited within TWENTY BUSINESS DAYS from the day after the date of the Auction, between 09:00 a.m. and 1:00 p.m., and the certificate of the auction award must be presented. After this period has elapsed without the goods having been withdrawn, they will be abandoned in favour of the Public Treasury, in accordance with the provisions of the regulations on the matter, without said abandonment granting the right to the return of the amount deposited for their award.

In the case of lots awarded by direct award procedure, the above period shall commence on the day following notification of the award to the interested party.

The winner must provide, where applicable, the elements required for the transportation of the awarded goods in order remove these (e.g.: crane for vehicle removal, etc.).

6.  Acceptance of conditions

Participation in the auction entails the acceptance of the general conditions that govern it, which have been laid out in these TERMS, and of any other conditions that the Auction Table may adopt during the Auction.

Once the auction has ended, no claims will be accepted by the successful bidders regarding the quality or quantity of the lots, except for differences arising between the time of the award and the time of withdrawal, and proof of these differences will be their responsibility.