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Public Auction 1-2026 to be held at the Regional Customs and Excise Department. of the Basque Country

This Department agrees to celebrate the day October 8, 2026, at 9:30 a.m., in the auditorium of the Delegation of the State Tax Administration Agency, located in Plaza Elíptica, number 3, 3rd floor, in Bilbao, the sale at public auction of the assets listed in Annex I.

 The conditions in force throughout this auction are as follows:

 1. SUBJECT OF THE AUCTION. 

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

 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 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. 
  • 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 on cash payments) of Law 7/2012 (modified in Law 11/2021), of October 29, modifying tax and budgetary regulations and adapting financial regulations for the intensification of actions 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.

Bidders will prove their identity by presenting their ID card and will demonstrate their legal capacity to acquire the auctioned goods, when these constitute a commercial shipment, lots with indication ©.

 3.2. Every bidder, in order to be admitted as such, must first register with the Auction Committee a single 10 percent guarantee deposit of the auction type of the total number of goods you wish to bid on. These deposits will be made by providing, in the manner described in section 3.3, proof of payment into account no. ES72 0182 1290 39 0200999023 from the State Tax Administration Agency at BBVA, accompanied by ANNEX III (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 completely 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 they wish to bid on and apply 10 percent, the result being the amount of the single deposit they must make).

 3.3. Bidders must submit their offer for each lot by filling out the Annex IV and introducing it into individual envelope properly sealed for each lot they wish to bid on, starting from the auction announcement until 1:00 p.m. the day before to the holding of the auction, in the form and with the requirements established in point 5.2.  These offers, will be submitted to the General Registry from the Delegation of the State Tax Administration Agency in the Basque Country, located at Plaza Elíptica nº 3 - 48009 Bilbao, indicating “Regional Public Auction of Customs Basque Country 1/2026”.

 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. ES72 0182 1290 39 0200999023 of the State Tax Administration Agency at BBVA, accompanied by the Annex III and Annex IV duly completed in accordance with the provisions of 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 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.

 5. AUCTION PROCESS.

 5.1 Auction table

The Auction Board will be made up of the Head of the Regional Deputy Customs and II Unit. Excise Duties of the AEAT in the Basque Country, or a person belonging to the AEAT civil service to whom he delegates, who will hold the Presidency of the Board; the Regional Delegate Auditor of the Ministry of Economy and Finance in the Basque Country, a Customs official as a Member; and a Customs official, who will act as Secretary.

 5.2 Bidding system

 Bids, which will be unique for each person and lot, will be made in writing, in a properly sealed envelope and according to the bid form in the Annex IV, with the indication of:

name and surname or company name and tax identification number, address, contact phone number and email address.
lot number being bid on,
bid amount in numbers and words and
If the bidder is a natural person, the bidder's signature and a copy of their identity document (DNI, NIE or valid passport) and the signature of the interested party or their duly accredited representative.
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. The outside of the envelope will indicate solely and exclusively the lot number being bid on and the indication “FIRST TENDER” and inside the envelope the Annex IV with the aforementioned requirements and proof of deposit payment, 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 only and exclusively the lot number being bid on and the indication “SECOND TENDER”

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

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

At the end of each bidding round, the winner will be publicly announced, 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:

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.

            The bids will be plain verbal and will be carried out:

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

 If not all bidders who agree on the bid are present in the room, they will be notified to submit a new bid to the General Registry of the AEAT Delegation mentioned above for an amount higher than the one initially bid, within ten working days from the day after the notification of said notification. This bid must be submitted in a properly sealed individual envelope on the outside of which the lot number being bid on, the bidder's tax identification number, and the indication "THIRD TENDER" will be indicated. The document must be included inside the envelope. 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.

If among the bidders who coincide in the bid, there are those present and not present in the room, those present will be verbally informed at the same time that they will have ten business days counting from the day following the auction to take place. submit a new bid for an amount higher than that initially tendered; 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-person attendance at the bidding system will be subject to the capacity of the room where the auction takes 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.

 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 bidding process, it will be necessary to have established security deposit and submission of Annex III, under the terms and conditions set out in point 5.2 above, failure to comply with which will result in the loss of the right to take part in the auction.

 5.5 Direct award

 In the event of goods not being transferred, the Committee will announce the start of a direct award procedure, which will be carried within a period of six months from that moment. The minimum price for direct adjudication will be the reserve price in first auction when it has not been considered appropriate to hold a second auction: if a second auction is held there will be no minimum price.

 5.6 Deposit refund

 Starting the day following the auction, the Board will return by bank transfer the deposits that have been made, except those belonging to the successful bidders, which will be applied to the payment of the auction price.

5.7 Accreditation of the successful bidder

 In the act of awarding any lot at auction, the successful bidder must prove his/her personality by showing the identity document or other document, or also prove his/her representation if he/she acts on behalf of third parties, being issued exclusively to him/her or the represented third party, the award certificates of the respective lot.

 5.8 Disbursement of the auction price

The successful bidders must get into in account no. ES72 0182 1290 39 0200999023 of the State Tax Administration Agency at BBVA, within the FIFTEEN CALENDAR DAYS following the date of the Auction, the difference between the deposit made and the award price. Winners who do not do this will lose the amount of the deposit and will be required to compensate the Administration for any damages resulting from this failure to pay.

 In the event of non-payment of the auction price by the successful bidder, the Board may choose between agreeing to award the contract to the bidder who made the second highest offer, provided that they maintain it, or initiating the direct award.

 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 successful bidder will be responsible for paying the expenses related to the identification number of the vehicles and vessels awarded, the acquisition of facsimiles, vehicle inspections, technical documentation and any necessary photos, for issuing the licences of motor vehicles; 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 are located are not part of the lot and the costs of transferring and removing them will be borne by the successful bidders.

 5.10 Removal of adjudicated items.

 In order to remove the awarded lots, all or some of the following documents must be presented where necessary:

  • Bank receipt of payment of the pending disbursement in account number ES72 0182 1290 39 0200999023 of the State Tax Administration Agency at BBVA.
  • Proof of the successful bidder's registration in the corresponding heading of the Tax on Economic Activities that enables him to purchase and sell the awarded assets if they are commercial in nature (lots with indication ©).
  • Original and copy of the payment letter for the Tax on Property Transfers and Documented Legal Acts.

 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.

Those awarded lots that involve expenses for their stay in storage will bear these expenses from the day after the delivery of the award certificate.

 Likewise, the awardees of vehicles with false bottoms (vehicles with the DOB indication) will bear the costs arising from the restoration of the original manufacturing characteristics that they may have altered.

Vehicles with a DOB indication must, in accordance with the provisions of Article 6, Section 5 of Royal Decree 2042/1994 of 14 October, regulating the technical inspection of vehicles (MOTs), be presented for inspection before their entry into circulation, in which the vehicle is declared fit to circulate on public roads. The cost of any repairs will be borne by the successful bidder. The vehicle award certificate will mention the obligation to pass the technical inspection prior to obtaining a vehicle registration certificate.

 The lots must be removed within the TWENTY CALENDAR DAYS following that of the auction. After NINETY DAYS have elapsed since the award and the goods have not been removed, they may be abandoned in accordance with the provisions of sections 6 and 7 of article 316 of the Customs Ordinances.

 6. BATCH EXAMINATION.

  The goods to be auctioned are stored in the locations listed for each lot and They may be examined by interested parties to verify their quality, quantity and other related circumstances during the days of October 5 to 7, 2026, from 9:00 a.m. to 2:00 p.m.It is necessary to request an appointment by calling 94 448 76 44.

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.

 Participation in the auction implies acceptance of all the conditions that govern it, both those set out in this announcement and those adopted by the Board in the direction of the auction.

Once the auction has ended, no claims will be accepted from the successful bidders regarding the quality, quantity and other circumstances related to the lots.

For any questions or clarifications regarding this public auction, you can contact this Regional Customs and Excise Department of the Basque Country on telephone 94 448 76 44.

 8. ATTENDANCE MANAGEMENT.

 To attend the auction, prior registration is required via email. alvaro.garcia@correo.aeat.es indicating in the subject, IN-PERSON ASSISTANCE AUCTION. The possibility of assistance will be confirmed by email to the mailbox from which the request was submitted.