Customs formalities for the importation of dutiable goods

Law 14/2022 of 8 July has substantially modified the Fluorinated Greenhouse Gas Tax, including importation as a taxable event, as of 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:

• With the exception of private individuals, who are not obliged to register in the territorial register, the importer's or warehouseman's CAF must be entered in box 44 of the SAD, using the following codes:
  • 5025:CAF Fluorinated gases storekeeper
  • 5026:CAF Importer of fluorinated gases.

• With the exception of private individuals, who are not obliged to register in the territorial register or to appoint a tax representative, economic operators not established in Spain must appoint a tax representative who is obliged to register and who will therefore be the holder of the CAF.

In these cases, the tax representative's VAT number preceded by the code 5027 must be declared in box 44 of the SAD.

• In cases of import of fluorinated gases listed in Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014, the tax shall be settled directly by customs, without the need for the declarant to enter any information in box 47.

(See under Help:"TARIC codes, GWP and types of F-gases and F-gas mixtures").

PFC-218 (Perfluoropropane), PFC-3-1-10 (Perfluorobutane), PFC-4-1-12 (Perfluoropentane) and Sulphur Hexafluoride are exempted from the above.In such cases, when products are included in residual nomenclatures in the tariff database, the declarant shall provide the information necessary for the tax to be assessed in the manner provided for in the following point for mixtures and for the import of products containing fluorinated gases.

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

• Box 47 shall contain the following entry:
  • Tribute class= 1CF.
  • The taxable base shall indicate the kg of fluorinated gas contained in the imported product in accordance with the provisions of paragraph eleven of Article 5 of Law 16/2013, of 29 October, or in the mixture.
• The GWP of these fluorinated gases shall be entered in box 44 using document code 7015.This code, 7015, must be included whenever the tax return is due, even if does not know the GWP of the taxed product, in which case no quantity shall be included and the maximum limit of EUR 100 per kilogramme shall apply.

(See under Help:"TARIC codes, GWP and types of F-gases and F-gas mixtures").

• In cases of importation with the right to exemption from this tax, as provided for in section eight of article 5 of Law 16/2013, of 29 October, the code 1F2 shall be included in box 37.2 of the SAD and in box 44, the CAF of the importer or, if not established, of his tax representative and the corresponding document code according to the following detail:

  • 1051:Gas labelling in accordance with Article 12 of Regulation (EU) No 517/2014.
  • 1052:Declaration provided for in Article 5(8)(1)(f) of Law 16/2013 of 29 October (destination international maritime or air navigation).
  • 5026:CAF Importer of fluorinated gases.

• In cases of importation of products covered by the tax by a warehousekeeper for the purposes of number 4 of section nine of article 5 of Law 16/2013 of 29 October, the code 1F1 shall be entered in box 37.2 and the CAF of the warehousekeeper or, if he is not established, of his tax representative in box 44 (using the code 5025).
• In cases of entry into Ceuta and Melilla of products within the target scope of the tax from the rest of the national territory, the code 1F3 shall be entered in box 37.2 as it is not an import for the purposes of this tax in accordance with letter f), section 3 of number 1 of section five, number 1, of article 5 of Law 16/2013, of 29 October.

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

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