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Report 2022

4.2.2. Customs, special and environmental taxes control

Inspection actions on taxes levied on Foreign Trade operations, on Special Taxes and on environmental taxes

The verification inspection actions carried out by the bodies of the Customs and Special Tax Inspection area of the Special Delegations and the Central Delegation of Large Taxpayers are included, in order to combat fraud that affects both the financial interests of the Union European, that is, to own resources, as well as internal taxes that tax foreign trade operations and Special and environmental taxes.

For the verification inspection activity to be effective, it is necessary to apply risk management techniques to identify the most relevant typologies of fraud, as well as the application of verification criteria based on the typology of fraud, with a global treatment. of the taxpayer who takes full advantage of the organizational synergies derived from control over each tax.

This investigative work at the national level corresponds to the National Investigation Office, dependent on the Department of Customs and Excise, which is entrusted with the study of all those aspects that affect the fight against tax and customs fraud and, in particular, the analysis of sectors and companies that present a high risk. This National Office works in close collaboration with the National Fraud Investigation Office (ONIF), in the criminal investigation of large fraud schemes through the massive importation, both in Spain and in other Member States, of products from Asia with undervaluation of customs values and concealment of internal deliveries actually made. In addition, it centralizes and coordinates Mutual Administrative Assistance in customs and Excise matters, both with the European Anti-Fraud Office (OLAF), in charge of combating fraud committed to the detriment of the community budget, and with the Member States of the European Union and with third countries.

In 2022, 7,248 settlements have been carried out by the Customs and Excise Inspection, with a settled debt of 228.66 million euros. The increase in the number of settlements compared to the previous year is due in part to a change in the configuration of the indicator taken as a reference, which allows the inclusion of actions carried out by the control and investigation area that were not previously considered in the calculation. For its part, the significant increase in the amount of debt settled compared to 2021 is based on the existence of files with extraordinary results.

Special and environmental taxes:

In 2022, the checks focused mainly on the following areas:

  • Hydrocarbon tax. In 2022, people with high charges of subsidized diesel between 2018 and 2020 were investigated, without prejudice to any verifications that may pose a risk of fraud that are considered appropriate.

  • Special Tax on Certain Means of Transportation . It consists of the control of fraud in exemptions and cases of non-submission, the control of vessels flying a non-Spanish flag and the control of tax bases and declared CO2 emissions.

  • Special Tax on Electricity . A double control has been carried out in this exercise: control of the application of the assumption of non-restraint and control of electricity consumption in rail transport.

  • Tax on Fluorinated Greenhouse Gases . Control has been carried out mainly on manufacturers, importers, exporters, intra-community purchasers and resellers.

Foreign Trade

These actions focus on the inspection control carried out after customs clearance of the elements of the taxes levied on foreign trade. Generally for all imports, this control focuses on the customs value, origin and tariff classification of the goods.

With respect to customs value control, fraud in this field has different possible variables. On the one hand, situations in which the real price of the goods does not correspond to the commercial documentation presented at the time of customs clearance, highlighting the risk posed by the growth of electronic commerce, given the existing simplifications for this type of shipment. Small in size, as a general rule, can facilitate the declaration of values that are lower than the real ones. There are also cases in which, when there are concepts to include in the customs value, under the concept of adjustments to the price paid or payable, the value has not increased. Finally, the concurrence of circumstances, especially the relationship, that prevent the use of the transaction value and force the use of secondary valuation methods.

Regarding the review of the origin of the merchandise, fraud consists of making the connection between the merchandise and the manufacturer disappear, by presenting certificates of origin and false or adulterated invoices, or making sales - real or fictitious - in the country of origin. real with other third countries with preferential treatment or without anti-dumping duties, or by incorrectly applying the additional code that is approved for certain exporters and which entails the payment of an anti-dumping duty lower than the general or zero amount.

Fraud in the tariff classification of goods consists of declaring a different heading than the one actually applicable, which will lead to the application of a lower tariff duty than what really corresponds, even evading an anti-dumping duty.

With respect to importing agricultural or fishing products, the tax risks from previous years are generally maintained: undervaluation, incorrect customs classification and false declarations of preferential origin. The experience acquired over time has served to create the appropriate risk profiles, which have made it possible to carry out detailed monitoring of importing companies or to address, to the extent possible, the fraud situations detected.

Regarding the actions carried out in 2022, it is necessary to make special reference to the control of fraud in the field of electronic commerce. The existence of two business flows such as B2C and B2B implies the need to act differently given the different characteristics they present. The main characteristic of the B2C business model associated with electronic commerce is the huge volume of small packages with a multitude of recipients, most of which are not identified by the NIF. The introduction of this type of shipment benefits from simplifications through a reduced declaration of data such as the Low Value declaration or through some simplification in the import declaration. The increase experienced in this type of commerce makes it necessary to intensify controls over it, both at the time of dispatch and subsequently. The B2B Business Model implies that a seller can supply his products in a short period of time to his clients, for which it is necessary that the merchandise is already close to him at the time of sale. If the merchandise originates from a third country, the only way for the seller to shorten delivery times is to previously import the merchandise, before it is offered through the corresponding window on the internet or Marketplace. The identification of these sellers who market their products through different platforms is not possible without their cooperation. For this reason, the Tax Agency has promoted the signing of agreements with different platforms.

As for VAT on imports and the control of applying reduced rates, the aim is to regularise the tax situation of taxpayers who have paid inferior VAT amounts upon import to those actually due, due to the incorrect application of the tax rate.

In terms VAT on imports and the exemption on releases into free circulation, there can be two types of fraud: the release for free circulation carried out in Spain for subsequent shipment to another Member State, without such shipment taking place, taking advantage of the exemption, and the release for free circulation in another Member State, with subsequent shipment to Spain of the imported merchandise without declaration by the Spanish taxable person of the taxable event, intra-community acquisition or similar operation (in this case mutual assistance is necessary). In both cases, the subsequent deliveries of goods in Spain subject to VAT may not have declared this tax.

Repression of smuggling, money laundering and other frauds

In terms of combating smuggling and money laundering, the Customs Surveillance units carry out actions aimed at repressing smuggling and illicit trafficking of narcotics, tobacco, counterfeit products and other goods, as well as related money laundering, also including the air-naval protection of the border in coordination with other State agencies with a presence at sea.

The Customs Surveillance units also carry out control and support actions for the rest of the areas of the Customs and Excise Department, which include preventive controls in customs premises through non-intrusive inspection techniques, currency controls, and control of the security of the international transport chain.

They also carry out activities to combat tax fraud and the black market economy, collaborating with other Departments of the Tax Agency, either in the criminal sphere or in administrative channels. The growing complexity of fraud, as well as the internationalisation of its structures, requires external coordination and the need to optimise the Tax Agency's resources through cooperation and collaboration between the different functional divisions.

In 2022, as a result of these actions, 83,099 kg of hashish, 40,022 kg of cocaine and 5,990,239 packs of tobacco were seized, which represents a total of 1,065 crimes and 3,062 infractions. Likewise, 82 crimes of forgery and 1,774 infractions have been reported, in addition to 83 crimes of money laundering, with a value of 216.38 million euros.

The figures on smuggling and the actions carried out during this year are set out in Table 36. Actions to combat smuggling and in the Table No. 37. Main actions of Customs Surveillance (Annex).

Management control in Customs

Today, the actions of customs, apart from ensuring the maximum possible agility in international trade, are aimed at carrying out controls aimed at protecting the financial interests of the EU and its Member States, as well as protection and security. of all citizens of the Union.

In the search for a balance between these two legitimate interests, the customs-operator relationship has been evolving. Thus, the development of the Customs Single Window (VUA) has emerged, which allows, among other issues, to centralize the information and documentation sent by economic operators to the different authorities related to foreign trade, avoiding duplication and facilitating administrative processing. This project, in constant development and growth, is currently driven by the Commission's proposal for a Regulation establishing the customs single window environment of the European Union, which proposes that national single windows become a channel communication system in which economic operators can carry out the relevant customs and EU-specific non-customs formalities necessary for the clearance of goods. Thus, economic operators will be able to present in a single point the EU customs and non-customs data required by the multiple authorities involved in the clearance of goods. This facilitation mechanism is the Single Point of Entry (PUE), a functionality under development at the VUA with some of the Inspection Services.

Activities aimed at combating tax fraud affect two main areas:

  • At European Union level, those relating to own capital: customs duties and agricultural duties.

  • At domestic level, those affecting indirect taxes: Value Added Tax, Special Taxes and environmental taxes.

Likewise, customs also carry out actions aimed at combating illicit activities that transcend the fiscal sphere, such as, among others, health controls, which affect the control of the quality of products, guaranteeing consumer safety, whose purpose is the protection of intellectual property, the environment or cultural heritage, the control of commercial exchanges with defense and dual-use material, chemical products, substances that can be used as precursors of narcotic drugs and psychotropic substances, as well as as controls of fauna and flora species protected by the CITES Convention.

As an example of the results of these controls, in the case of protected species (CITES Convention), during the year 2022, 542 units, 1,044 grams of coral, 15,156 grams of caviar and 91,440 grams of other protected species, have been intervened. In the field of intellectual property defense, in 2021, among other results, 2,820 detentions of merchandise shipments have been made due to alleged violation of intellectual property rights.

Tax controls are aimed at verifying that items subject to tax and customs duties are correctly declared when going through customs or subsequent checks:

  • Identification of goods subject to customs declaration and their proper tariff classification.

  • Verification of origin of goods and related certifying documentation.

  • Check the taxable bases declared.

Extra-fiscal customs control affects the application of all European Union rules regarding prohibitions and restrictions applicable to the entry and exit of goods in the customs territory of the Union. This activity is supported by the establishment of risk analysis criteria, which can determine a documentary control based on the verification of the certificates and authorizations issued by the competent organizations or a physical control to verify that the merchandise presented for dispatch coincides with that declared. .

Table nº 38. Customs controls on EU prohibitions and restrictions (Annex)

Regardless of the declaration procedure used (normal or simplified), the ability to identify legitimate, and therefore low-risk trade, allows the customs authorities to focus their limited resources on those operators who represent a greater risk, thereby facilitating legitimate trading.

In this context, in 2008, the role of the authorised economic operator (AEO) came into effect, a trusted operator who, after meeting a range of requirements, can benefit from simplified customs procedures and security facilitations. Currently, there are more than 22,000 certified companies in the EU and international mutual recognition agreements have been signed with some countries, which not only strengthens the security of the entire logistics chain, but also facilitates trade. In addition, the approach adopted by the World Customs Organisation is being consolidated, which responds to the business community's desire to avoid the proliferation of regulations and to standardise all customs protection procedures. The EU has adopted mutual acknowledgement agreements for the Authorised Economic Operator regime with Japan, the United States, Switzerland, Norway and the People's Republic of China.

Spain has 1,087 of these Operators, having granted this condition in 2022 to 17 new operators.

On July 1, 2021, the so-called “VAT package” came into force, a European regulation that incorporates changes in the taxation of electronic commerce. From that date, small value products that consumers buy online and that are sent from outside the EU become subject to VAT, as has been the case with larger products. From that moment on, the use of the H7 declaration is mandatory, including goods purchased online that enjoy tariff exemption for having an intrinsic value of less than 150 euros, those sent from individual to individual, without payment of any price, which They also enjoy a franchise for having a value of less than 45 euros; and certain documents.

This declaration cannot be used for goods subject to controls by border agencies because they are subject to specific regulations on trade, protected species of flora and fauna (CITES), those subject to Special Taxes or that require sanitary, veterinary, pharmaceutical or other control. any other established by current legislation such as, for example, medicines, tobacco, alcohol, animals and plants, food, weapons and ammunition, etc. In these cases, a complete import DUA must necessarily be presented.

As a result of the controls carried out on these declarations, the dispatch of 64,698 declarations has been suspended and their release has not been granted, and with respect to 35,272 declarations, the presentation of a complete import declaration has been requested. Among the reasons for these decisions, the control of merchandise subject to prohibitions and restrictions stands out, which has affected 15,695 declarations.

The verification actions carried out throughout the year in matters of foreign trade, the completion of regimes and the review of documents developed in the field of foreign trade managerial control during 2022 have reached the figure of 1,044,148 actions. In addition, 652 actions have been carried out to supervise foreign trade authorizations.

Special Taxes intervention and management

Inspections of Special Taxes involve both preliminary controls and simultaneous controls when the taxable event takes place. This is because in these cases tax rates are high and exemptions or tax discounts may exist depending on the destination, with non-monetary taxable bases. In the performance of their duties, inspectors draw up a preliminary report to regularise the tax situation of the taxpayers they are reviewing. The preliminary nature of these reports, among other circumstances, is because accounting checks are limited to the records required by Law and the Special Tax Regulations.

The data corresponding to the years 2021 and 2022 are offered in Table nº 39. Intervention activity of II.EE. (Excise taxes) (Annex).

The verification actions carried out throughout the year in matters of special and environmental taxes in the field of management control of these taxes during 2022 have reached the figure of 636,434 actions.