Auction 1-2025 Valencia Customs

This auction will be carried out in accordance with the provisions of Articles 198 and 199 of the Regulations ( EU ) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, Articles 247 to 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 of the European Parliament and of the Council laying down the Union Customs Code, Articles 316 et seq. and 419 to 423 of the Customs Ordinances, approved by Decree of 17 October 1947, and will be held in accordance with the provisions of the General Revenue Regulation, approved by Royal Decree 939/2005 of 29 July 2005 and Law 7/2012 of October 29, amending tax and budget regulations and adapting financial regulations to strengthen actions to prevent and combat fraud.

2.- OBJECT OF THE AUCTION

The purpose of this auction is the sale of assets contained in the Annex I. The location of the different locations where these goods are stored is detailed in the Annex II.

Merchandise declared void in Auction 2/2023 (lots 3, 6, 13, 14 and 15) is included in this new Auction. The merchandise has been revalued at 75% of the starting price of the previous auction.

3.- BIDDERS

3.1. With the exception of the personnel assigned to the body that agreed to the sale of the assets, the appraisers, the custodians and the officials directly involved in the sale procedure, any person who has the capacity to act in accordance with the law and who is not impeded or restricted by law may take part in the auction, either personally or through a representative.

All bidders must prove their identity by presenting their ID, and if acting as a representative of another person, they must provide adequate proof of this status.

3.2. Every bidder, to be admitted as such, must previously constitute before the Auction Board a guarantee deposit of 5 percent of the bid offered by himself for each of the lots for which he wishes to bid. These deposits will be made by providing, in the manner described in section 3.3, proof of payment into the account. No.ES70 0182 5941 4702 0003 0857 of the State Agency for Tax Administration in BBVA, accompanied by the Annex III completed completely and correctly with all current data (i.e., if a bidder wishes to bid on more than one lot, he/she must make as many deposits as there are lots he/she wishes to bid on). The aforementioned deposit into the bank account must expressly state the lot number for which the bidder is bidding and the interested party's NIF.

When making the deposit, the bidder must declare whether he wishes his deposit to be reserved in the event that the highest bidder in the auction does not fulfil the obligation to pay the remainder of the award price within the period granted for this purpose in accordance with the provisions of section 5.7. To do this, you must check the corresponding box in the Annex III. If this box is not checked, it will be understood that the bidder does not wish his deposit to be reserved.

3.3. Bidders must submit their bid for each lot by filling out the Annex IV and placing it in a properly sealed individual envelope for each lot they wish to bid on. Bids may be submitted from the date of the auction announcement on the AEAT's electronic headquarters (https://sede.agenciatributaria.gob.es) until 1:00 p.m. the day before the auction is held., in the manner and with the requirements established in section 5.2. These offers will be submitted to the General Registry of the Customs and International Trade Administration. from Valencia-Marítima, located at Muelle de la Aduana street, s/n (46024 - Valencia). In this regard, it should be taken into account that shipments of documentation made through courier services They must be received at the aforementioned General Registry before the date and time indicated above..

The bidder must include in the sealed envelope, in addition to the documentation mentioned in section 5.2, proof of payment into account no. ES70 0182 5941 4702 0003 0857 of the State Tax Administration Agency in BBVA accompanied by the Annex III and Annex IV duly completed as indicated in the previous sections.

This same procedure will be used to place bids in the case of a second tender.

Bids will only be considered valid if the envelopes presented actually contain each and every one of the documents indicated in the preceding paragraphs. Otherwise, the bid will be considered void.

4.- TAXES

The price of the award of the goods will include import duties in the territory in which the goods are located and other corresponding taxes, except for the Special Tax on certain means of transport, the amount of which must be paid, where applicable, at the time of registration of the vehicle. In any case, the Property Transfer Tax (Tax on Property Transfers and Documented Legal Acts) regulated by Royal Legislative Decree 1/1993, of September 24, must be met.

5.- DEVELOPMENT OF THE AUCTION

5.1. Auction table

The Auction Board will be made up of the Head of the Regional Customs and II Department. Excise Duties of the AEAT in Valencia, or a person belonging to the AEAT civil service to whom he delegates, who will hold the Presidency of the Board; the Deputy Regional Head of the Customs Management Area of the AEAT in Valencia, or a person belonging to the AEAT civil service to whom he delegates, as a Member; and another person belonging to the civil service of

the AEAT of the Customs and II.EE Area, which will act as Secretary. The public voice will be acted by a member of the AEAT civil service appointed by the Chairman of the Board.

5.2 Bidding system

The bids, which will be unique for each person and lot, will be made in writing, in a duly sealed envelope and in accordance with the bidding model in the Annex IV, with the indication of:

• name and surname or company name and NIF of the bidder,
• lot number being bid on,
• bid amount in number and letter and
• If the bidder is a natural person, the bidder's signature and a copy of his/her identity document (valid DNI, NIE or passport),
• If the bidder is a legal entity, the signature of its representative and a copy of the documentation proving such representation.

Each bid shall be submitted in an individual envelope for each lot and person, duly sealed. On the outside of the envelope, the lot number being bid on, the bidder's NIF and the indication "FIRST BID" will be indicated solely and exclusively, and inside the envelope, the Annex IV with the aforementioned requirements and proof of deposit, along with the Annex III.

Bids that do not cover the minimum exit value shall not be permitted.

Also, bids for the case of second bidding may also be made. The procedure and requirements will be the same as those indicated for the first tender, indicating on the outside of the envelope, solely and exclusively, the lot number for which the bid is being made, the NIF of the bidder and the indication “SECOND BID”. In the second tender, it will not be necessary to include again the proof of deposit payment or Annex III unless the first tender has not been carried out for the lot in question.

Bids in the second tender that do not cover 75% of the minimum starting price will not be accepted.

In the event of non-compliance with any of the above conditions, the bid will be considered VOID.

At the end of each bidding process, the winner will be publicly announced by opening the corresponding envelopes, having offered the highest amount. 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. Bidding will be verbal and will be carried out based on the starting price of the lot in question:

• Up to €600……………………..  in increments of €50.
• From €601 to €3,000………………..  from 100 to 100€
• From €3,001 to €6,000………………..200 at a time.
• From €6,001 to €10,000…………….. from 500 to 500 €.
• From €10,001 onwards... €1,000 each.

3. If none of the bidders who agree on the bid are present in the room, they will be sent a communication in order to make a new bid for an amount higher than that initially bid within ten business days from the day following notification of said communication. Said bid must be submitted in accordance with the provisions of section 3.3 of these Rules by submitting an individual envelope for each lot and person, duly sealed, on the outside of which will be indicated, solely and exclusively, the lot number for which the bid is being submitted, the NIF of the bidder and the indication “THIRD BID”. The document of the Annex IV duly completed without the need to make a new deposit according to the new bid. The same procedure will be followed in succession until the lot is awarded to the highest bidder.
4. If there are bidders present and those not present in the room among the bidders who agree on the bid, those present will be notified at the same time that they will have ten business days from the day after the auction to submit a new bid for an amount higher than that 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.

In the event that a bidder does not submit a new bid within the time limit indicated in paragraphs b) or c) above, it shall be understood that said bidder has chosen to withdraw from the bidding.

In-person attendance at the bidding system will be subject to the capacity of the room in which the auction will take place and to prior request for assistance through the procedure indicated in section 8.

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.

5.3 Modification or withdrawal of lots

The Board reserves the right to modify or withdraw any lot before or during the auction and prior to the bidding, as well as to suspend it if there are indications of collusion, a shortage of bidders or any cause that could be detrimental to the Treasury.

5.4 Second tender

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 tender it will be necessary to have constituted a guarantee deposit and presented the Annex III, under the terms and conditions set out in point 5.2 above, non-compliance with which will result in the loss of the right to take part in the auction.

5.5 Refund of deposits

From the day after the auction is held, the Board will return by bank transfer any deposits that have been made, except those belonging to the successful bidders, which will be reserved as a guarantee for compliance with the obligation to pay the remainder of the award price.

Likewise, in the event that the bidder has expressed his desire that the deposit be reserved in case the highest bidder in the auction does not comply with the obligation to pay the remainder of the award price within the period granted for this purpose in accordance with the provisions of section 5.7, the amount of the deposit will be retained until the successful bidder has complied with the obligation to pay the award price.

5.6 Accreditation of the winning bidder

At the time of the awarding of any lot at auction, the successful bidder must prove his identity by showing his identity document or other document and also prove his representation if he acts on behalf of third parties, with the award certificates for the respective lot being issued exclusively in his favor or in the favor of the third party represented.

5.7 Payment of the adjudication price

The successful bidders must pay into account no. ES70 0182 5941 4702 0003 0857 of the State Tax Administration Agency in BBVA, within FIFTEEN CALENDAR DAYS following the date of the Auction, the difference between the deposit made and the award price. Successful bidders who do not proceed in this manner will lose the right to be awarded the lot and the amount of their deposit, and will be obliged to compensate the Administration for any damages caused by such non-payment.

In the event of non-payment of the auction price by the successful bidder, the Board may choose to agree to award the contract to the bidder who, having expressed his wish to reserve the deposit in case the highest bidder at the auction did not fulfil the obligation to pay the remainder of the award price within the period granted for this purpose, had made the second highest offer. In the event that there are two offers that meet both requirements, a communication will be sent to them for the purpose of making a new bid before the Secretariat of the aforementioned Regional Dependency for an amount higher than the initial bid within ten working days from the day following the notification of said communication in accordance with the procedure described in section 5.2.b). The same procedure will be followed in succession until the lot is awarded to the highest bidder.

5.8 Auction adjudication certificates

Once the requirements for the withdrawal of the goods awarded at auction referred to in section 5.10 have been met, the successful bidders will be given the minutes of the award of the goods at auction and the auction prices for the applicable tax purposes.

5.9 Charges, levies and other expenses

The successful bidder shall be responsible for all charges and encumbrances of any kind, type or nature (whether from a public or private entity) that fall on the auctioned contracts, or on any of the physical or legal operations that may result.

The costs related to stamping the chassis number of the awarded vehicles and boats, obtaining facsimiles, ITV, and records will be borne by the successful bidder.

techniques and photographs necessary, where applicable, for the issuance of motor vehicle registration; costs that have to be paid to the places where they are being stored, where applicable, as well as those arising from the regularization of alterations to the original factory features of the same.

The containers in which the goods may be located are not part of the lot and the costs of transfer and removal of the same will be borne by the successful bidders.

5.10 Withdrawal of awarded assets

To withdraw the awarded lots, all or some of the following documents must first be submitted to the General Registry of the Delegation of the State Agency of the Tax Administration of Valencia, located at Calle Muelle de la Aduana, s/n (46024 - Valencia), depending on the case:

• Bank receipt of the pending disbursement in account no. ES70 0182 5941 4702 0003 0857 of the State Tax Administration Agency at BBVA.
• Original and copy of the payment letter for the Tax on Property Transfers and Documented Legal Acts, if applicable.

Once the above conditions have been verified, Customs will issue a certificate of the award of the goods at auction. This document will serve as proof to be able to remove the goods from the place where they are located.

The winners of lots entailing expenses for their period in storage will be responsible for such expenses from the day following that of the adjudication certificate's delivery.

The lots must be collected within TWENTY CALENDAR DAYS following notification of the award certificate. After NINETY DAYS have elapsed from the award without the goods having been withdrawn, they may be abandoned in accordance with the provisions of sections 6 and 7 of article 316 of the Customs Ordinances.

6.- EXAMINATION OF THE LOTS

The goods to be auctioned are stored in the places listed in each lot and may be examined by interested parties to check their quality, quantity and other circumstances related to them during the auction period. June 30 to July 4, 2025; on the days, times and in accordance with the prerequisites indicated in theAnnex II.

For these purposes, the mere fact of bidding will presume the interested parties' agreement with the merchandise that constitutes each of the lots, and no subsequent claim will be accepted regarding these matters.

7.- CLAIMS AND ACCEPTANCE OF CONDITIONS

Once the auction is over, no claims will be accepted from the winning bidders regarding the quality, quantity of the lots, or any other related circumstances.

Participation in the auction by submitting bids in the first or second round implies acceptance of all the conditions governing the auction, both those set forth in this announcement and those adopted by the Board in conducting the auction.

For any questions or clarifications regarding this public auction, you can contact the Valencia Regional Customs and Export Administration Office at the following email address: 

Auctions.Customs.Valencia@correo.aeat.es

8.- ASSISTANCE MANAGEMENT

To attend the auction (limited capacity), prior registration is required by email to Auctions.Customs.Valencia@correo.aeat.es, indicating in the subject “AUCTION APPOINTMENT” and attaching a copy of the receipt for the submission of the bid obtained in accordance with the provisions of section 3.3. The possibility of assistance will be confirmed by email to the mailbox from which the request was submitted.

Requests for assistance must be sent to the email address indicated in the previous paragraph until 1:00 p.m. on the day prior to the auction. Any application received after this time limit will not be taken into account.

The access instructions established by the Valencia Regional Customs Office must be followed.