Customs formalities for the importation of goods subject to tax

Act 14/2022 of 8 July substantially amended the Tax on Fluorinated Greenhouse Gases, including imports as a taxable event, from 1 September 2022.

For this reason, the relevant changes have been made to the import system to enable the management of this tax, as follows:

• Except for individuals who are not required to register in the territorial register, the importer's CAF or the warehouse's CAF must be included in box 44 of the SAD, using the following codes:
  • 5025: CAF fluorinated gases warehouse
  • 5026: CAF Importadora fluorinated gases.

• Except for individuals, who will not be obliged to register in the territorial registry or appoint a tax representative, economic operators will not established in Spain, they must appoint a tax representative to whom the registration obligation will fall and who will therefore be the holder of the CAF.

In these cases, the tax representative's NIF (Tax ID) before code 44 must be declared in box 5027 of the SAD.

• In the case of imports of fluorinated gases from Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council, of 16 April, the tax will be settled directly by the customs office, without the declarant having to provide any information in box 47.

(See Help: "TARIC, PCA codes and types of fluorinated gases and fluorinated gases").

The above paragraph excludes PFC-218 (Perfluoropropane), PFC-3-1-10 (Perfluoroobutane), PFC-4-1-12 (Perfluoroopenentane) and sulphur Hexafluorofluoride products. In these cases, when the products are included in residual nomenclatures in the tariff database, the declarant must provide the information necessary to remove the tax in the manner provided for in the next point for the blends and for the import of products containing fluorinated gases.

• In the case of mixtures or imports of products containing fluorinated gases, the following shall be declared:

• In box 47, the following will be entered:
  • Tax class = 1CF.
  • The gross tax base shall indicate the Kg of fluted gas contained in the imported product in accordance with the provisions of section eleven of article 5 of Act 16/2013 of 29 October, or in the mixture.
• The PCA of these fluorinated gases will be included in box 44 using document code 7015. This code, 7015, must be included whenever the tax return is applicable, even if the PCA of the taxable product is unknown, in which case the amount will not be included and the maximum limit of 100 euros per kilogram will be applied.

(See Help: "TARIC, PCA codes and types of fluorinated gases and fluorinated gases").

• In the case of imports with the right to exemption from this tax, as provided for in section eight of article 5 of the Act 16/2013, of 29 October, the code 1F2 will be included in box 37,2 of the SAD and in box 44, the CAF of the importer or, if not established, its tax representative and the corresponding document code, as detailed below:

  • 1051: Gas labelling in accordance with Article 12 of Regulation (EU) No 517/2014.
  • 1052: Declaration provided for in point (f) of number 1 of section eight of article 5 of Act 16/2013 of 29 October (destination for international sea or air navigation).
  • 5026: CAF Importadora fluorinated gases.

• In the event of imports of products from the tax field by a storage company for the purposes of section 4 of article nine 5 of Act 16/2013, of 29 October, will enter the code 1F1 in box 37,2 and the CAF of the warehouse enista o, en caso de no se establecar, de su representante fiscal en el Box 44 (utilizar el coche 5025).
• In the event of the entry into Ceuta and Melilla of products within the scope of the tax from the rest of the national territory, the code 1F3 in box 37,2 as it is not an import for the purposes of this tax in accordance with point (f), section 3, of section five, of article 1 of Act 5/16, of 2013 October. 29

These modifications can be tested in the pre-production environment from Thursday 4 August:

• For position 290341000, the import cases of fluorinated gases from Annex I to Regulation (EU) No 517/2014 may be tested.
• In other positions, the case of mixtures or imports may be tested.