Public auction No. 1/2023 of the Regional Customs and IIEE Unit of Catalonia
The Regional Customs Unit and II. EE. of Catalonia agrees to celebrate on November 8, at 9:00 a.m., in the Board Room of the Regional Customs and Excise Department of Catalonia building, located on Passeig de Josep Carner No. 27, of Barcelona, the sale at public auction of the goods listed in ANNEX I. The conditions that will govern the holding of the auction are the following bases:
1. PURPOSE OF THE AUCTION
The purpose of this auction is the disposal of assets contained in Annex I, which includes the address of the different locations where the assets are located, and detailed in Annex III. These assets have been subject to an abandonment or confiscation agreement by the competent bodies of the Regional Customs and Excise Department of Catalonia or have been placed at the disposal of the Tax Administration in execution of final judicial rulings. The assets subject to this auction have been proposed by the competent bodies.
2. LEGAL SYSTEM
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, establishing the Customs Code of the Union.
- Article 250 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 establishing 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 properly identify themselves and with a document that justifies, where appropriate, the representation they hold, and must be able, at the request of the Board, to prove their registration in the corresponding heading of the Tax on Economic Activities that qualifies them for the acquisition of auctioned goods that are commercial in nature and according to the type of merchandise that makes up the lot. This announcement will indicate the lots that are commercial in nature.
3.2. Every bidder, to be admitted as such, must previously constitute, no later than November 3, 2023 , a single guarantee deposit of 5 percent of the auction rate of the total of the goods on which he wishes to bid (that is, if a bidder wishes to bid on more than one lot, he must add the auction rate of the goods on which he wishes to bid and apply a 5%, the result being the amount of the only deposit you must make). The completion of the deposit will be demonstrated by providing proof of deposit into account number ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency in “Caixabank”, accompanied by ANNEX II (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.
ANNEX II , along with proof of deposit creation, must be submitted no later than November 3, 2023, in the registry of the Regional Customs and II.EE Unit. of Catalonia, located at Passeig de Josep Carner n.º 27, 08038, Barcelona, or in any other registry of the State Tax Administration Agency, addressed to office D08600 and indicating “Barcelona Auction 1/2023” as the reason.
3.3. Bidders may submit their bids in an individual envelope for each lot and duly sealed from the date of the auction announcement until 1:00 p.m. the day before the auction is held , in the form and with the requirements established in point 5.2 . These offers will be presented in person at the Barcelona Administrative Contraband Infractions Processing Unit, located at Passeig de Josep Carner nº 27, CP 08038, Barcelona. If the offer is submitted on behalf of another person, representation must be proven in order to do so.
The same procedure must be followed to place bids in the case of a second tender.
Failure to comply with the above requirements, or failure to present any of the documents mentioned in points 3.2 and 3.3 in the place and deadlines mentioned, as indicated above, or the constitution of the deposit outside the established period, will determine the loss of the right to take part in the auction.
The presentation of the tender offers will be carried out in duplicate, a copy of which will be delivered to the presenter of the tender.
4. INSPECTION OF THE LOTS
The goods deposited in the Regional Customs and II.EE Unit. of Catalonia, located at Passeig de Josep Carner nº 27 in Bacelona, may be examined on working days from the day following the publication of this announcement until the day before the auction, from 9:00 a.m. to 1:00 p.m., being It is necessary to request a PRIOR APPOINTMENT by calling 93 344 24 62/93 344 49 03.
The goods deposited in Warehouse Y, located at 26 Y Street in the Port of Barcelona, may be examined by interested parties on working days from the day following the publication of this announcement until the day before the auction, from 9:00 a.m. to 1:00 p.m., and it is necessary to request a PRIOR APPOINTMENT by calling 93 223 41 68.
For the examination of lots 35 to 38, you must call 973 70 67 86 to receive instructions on the day, time and place where this can be carried out.
5. AUCTION PROCESS
5.1. auction table
The auction table will be made up of the Head of the Deputy Regional Customs Unit and II. Excise Duties of the AEAT in Catalonia, or official to whom he delegates, as President, and at least two officials of the Unit who will act as Member and Secretary. The AEAT employee or official will act as the public voice. appointed by the President of the Board.
5.2. Bidding system
Each bid will be presented in an individual envelope for each lot and person, duly closed . On the outside of the envelope will be indicated solely and exclusively the lot number being bid on and the indication “FIRST TENDER” . The envelope will contain ANNEX IV which will include the name and surname, company name or full name, NIF, address, telephone and contact email and the number of lot being bid on, as well as the position of the bidder which will be expressed by indicating the amount in number and letter . This annex must be signed by the interested party or his duly accredited representative . 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 envelope only and exclusively the lot number for which the bid is being made and the indication “SECOND TENDER”. 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:
- 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 verbal and will be made based on the starting price of the lot in question:
- Up to €600 → from €50 to €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 onwards → from €1,000 to €1,000.
- If all the bidders who agree on the bid are not present in the room, a communication will be sent to them for the purposes of making a new bid, which must be presented in person at the Administrative Contraband Infractions Processing Unit of the Regional Customs and II Unit. .EE of Catalonia, located at Passeig de Josep Carner No. 27 in Barcelona, for an amount greater than that initially tendered within a period of ten business days counting from the day following notification of said communication. 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 notified verbally at the same time, of which they will be given a written notice, which will have ten business days counting from the following the holding of the auction to present 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-person attendance at the bidding system will be conditional on 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.
The award price of the goods will include customs duties and other taxes derived from importation.
A diligence will be issued in favor of the successful bidder for each lot awarded.
In the case of failure to comply with the above conditions, the bid will be considered VOID .
Bid model is attached in ANNEX IV .
The Board reserves the right to modify or withdraw any lot before or during the auction and prior to bidding, as well as to suspend it if there are signs of collusion, a shortage of bidders or any cause that could be detrimental to the Treasury.
5.3. Second auction
If all or part of the assets are not sold in the first tender the Board may agree to the immediate holding of a second tender, admitting 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 presentation of ANNEX II , in the terms and conditions established in point 3.2 above , whose failure will determine the loss of the right to take part in the auction.
Once the public auction has concluded, the minutes of the auction will be published on the website of the State Tax Administration Agency in which the amount for which each lot has been awarded in the first and second tender can be verified.
A diligence will be issued in favor of the successful bidder for each lot awarded.
5.4. Direct award
The lots that will remain, if applicable, definitively deserted (except lots 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 35, 36, 37 , 38 and 47 ), will be awarded through a direct award procedure, without a minimum award price, which will be announced on the website of the State Tax Administration Agency ( https://sede.agenciatributaria.gob.es/), where an annex will be included with the list of the lots that have remained unallocated.
In this case, bids must be submitted in person in a sealed envelope to the Barcelona Administrative Contraband Infractions Processing Unit, located at Passeig de Josep Carner nº 27 in Barcelona, within a period of TEN WORKING DAYS counting from the day following the publication of the direct award notice. Bids must contain the same data and requirements that appear in point 5.2 above, non-compliance with which will determine the nullity of the bid. In the direct awarding process, it will not be necessary to have made a previous deposit. In this case, the envelope must include the lot number being bid on and the indication “DIRECT AWARD” .
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 celebration of the direct award is concluded, minutes will be drawn up and published on the website of the State Tax Administration Agency (https://sede.agenciatributaria.gob.es/) so that Any person can verify the amount for which each lot has been awarded in said procedure.
The successful bidders will be notified of the award of the corresponding lot, granting them a period of FIFTEEN WORKING DAYS from the day following the notification of said communication, to proceed with the payment of the auction price. Failure to pay of the auction price by the successful bidder within the established term, will determine the loss of the right to award lot . In this case, the lot in question will be sold in an upcoming auction.
5.5. Lots considered as commercial consignment
Lots number 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32 , 34, 35, 36, 37, 38, 39, 41, 42, 43, 44, 45, 46 and 47, will be considered commercial expedition , so whoever is awarded must justify before the Board, be registered in the corresponding heading of the Economic Activities Tax that qualifies you for the sale and purchase of the goods that are included in the awarded lot. Failure to comply with this requirement will determine the loss of the right to allocate the lot and the amount of the deposit established that corresponds to it.
5.6. Payment of auction price
The successful bidders present in the room must deposit into account number ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency in “La Caixa”, within the period of FIFTEEN BUSINESS DAYS counting from the day following the date of the Auction, the difference between the total deposit made and the award price, being obligated 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, granting them a period of FIFTEEN WORKING DAYS counting from the following day upon notification of said communication, to proceed with the payment of the auction price.
Failure to pay of the auction price by the successful bidder within the established deadlines, will determine the loss of the right to award the lot and the amount of the deposit established that corresponds to said lot . In any case, the lot in question may be sold in a future auction.
5.7. Payable by the successful bidder
All charges, levies and taxes of any kind, type or nature (whether from a public or private entity), that fall on the awards subject to auction, or on any of the physical or legal operations that may result.
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.
You will also be responsible for the expenses necessary to remove the awarded merchandise from the place where they are stored.
The containers where the goods are located are not part of the lot and the costs of transshipment and removal of the same will be assumed by the successful bidders.
5.8. Refund of deposits
Starting the day following the auction, the deposits that have been established will be returned by bank transfer, except for those belonging to the successful bidders, which will be applied to the payment of the auction price.
5.9. Auction adjudication procedures
Likewise, once the auction is over, the successful bidders will be given procedures for the auction of the goods and auction prices, for the appropriate tax purposes. If applicable, the procedure may be sent by electronic means.
5.10. Removal of awarded property
To withdraw the awarded lots, all or some of the following documents must be presented, depending on the case, to the Administrative Contraband Infractions Processing Unit of Barcelona:
- Bank receipt of payment of the pending disbursement in account number ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency at “La Caixa”. Accreditation of the successful bidder's registration in the corresponding heading of the Tax on Economic Activities that enables you to purchase and sell the awarded assets.
- Original and photocopy of the payment letter for the Tax on Property Transfers and Documented Legal Acts.
- For lot No. 19, homologation of the motorcycles in Spain or DUA export of the same outside the TAU.
Once the above points have been proven, the aforementioned unit will issue a certificate of the act of awarding the goods at auction.
The awarded merchandise must be removed from the places where they are deposited within a period of TWENTY WORKING DAYS counting from the day following the date of the Auction, during the hours of 09 :00 h. to 1:00 p.m., and the certificate of the act of awarding goods at auction must be presented . In the event that the successful bidder is not present at the time of the auction, the previous period will begin to run from the day following the notification of the award procedure. Once this period has elapsed without the goods having been removed, they will be abandoned in favor 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 withdrawal of the awarded goods will be carried out with the successful bidder having to provide, if applicable, the necessary elements for the transport of the awarded goods (example: crane for vehicle removal, etc.).
6. AUCTION ASSISTANCE
To attend the auction, prior registration is required by calling 93 344 24 62/93 344 49 03 .
Attendance at the auction event will be limited by the capacity of the room in which the auction will take place.
The access instructions established by customs must be followed.
7. ACCEPTANCE OF TERMS AND CONDITIONS
Participation in the auction implies acceptance of the general conditions that govern it, which have been set out in these RULES, and of any other decisions that the Auction Table may adopt.
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 that arise between the time of award and the time of withdrawal, and the proof of these differences will be their responsibility.
8. 8. FINAL BASES
Any bidder who carries out practices, either individually or in connivance with another bidder, whose ultimate purpose is to alter the final award price of the auction and may be declared responsible for a crime of price alteration in public contests and auctions. typified in article 262 of the Penal Code, according to which “ Those who request gifts or promises not to take part in a contest or public auction; those who try to keep bidders away from it through threats, gifts, promises or any other artifice; Those who agree among themselves in order to alter the price of the auction, or those who fraudulently bankrupt or abandon the auction having obtained their award, will be punished with a prison sentence of one to three years and a fine of 12 to 24 months, as well as as a special disqualification to bid in judicial auctions for between three and five years. If it is a contest or auction called by the Administrations or public entities, the penalty of special disqualification will also be imposed on the agent and the person or company represented by him, which will include, in any case, the right to contract with the Public Administrations for a period of three to five years.”
In everything not provided for in this auction, the provisions of the legal provisions that regulate disposal by auction will be followed.