4.3.6. Computer systems for facilitating customs declarations

One of the key elements for ensuring the uniform application of EU customs rules is IT systems, one of the basic pillars of the Customs Union.

In order to comply with the data and formalities requirements set out in the Union Customs Code, Member States have been developing the necessary applications for years, in accordance with the timetable approved at Union level.

During 2022, the new export system was put into production, which fully harmonizes declaration data in all Member States and supports communication between them in cases where the goods leave the Union through a Member State other than that where the exporter is established.

Additionally, it allows for centralised export clearance on the basis of which the exporter can submit the declaration in a Member State other than the one where the goods are loaded for export. Centralised clearance is a great advantage for operators exporting from several Member States, as they will be able to centralise all their declarations in a single customs office. At present, only Spain and Germany have developed the necessary system.

At national level, in relation to the control of prohibitions and restrictions, the legislator, both national and European, continues to introduce new controls on goods introduced into the Union or exported from it. To this end, the report prepared by the “Wise Persons Group” on the reform of the European Union Customs Union published in March 2022 identified a total of 378 European regulations that include prohibitions or restrictions on foreign trade, to which national regulations must be added.

In order to implement this extensive and varied set of rules, Customs works together with the competent bodies at national level to apply the controls in question in the most effective way and with the least possible impact on trade.

In this regard, work has continued on the development of the single customs window (VUA) which allows, among other things, to centralize the information and documentation sent by economic operators to the different authorities related to foreign trade, avoiding duplications and facilitating administrative procedures. This project, in constant development and growth, is currently promoted by the publication of Regulation (EU) 2022/2399 of the European Parliament and of the Council, of November 23, 2022, which establishes the single window environment of the European Union for customs and amending Regulation (EU) No. 952/2013.

The single window promotes the simplification of the processes of clearing goods for the benefit of economic operators. National single window environments for customs should be developed into a single channel which, without prejudice to the use of other existing communication channels, can be used by economic operators to communicate with customs authorities and associated competent authorities. However, these environments should not limit or hinder any other form of collaboration between customs authorities and associated competent authorities to coordinate controls between them in accordance with Article 47(1) of Regulation (EU) No 952/2013.

As a particularly relevant development for foreign trade operators during 2022, the Tax Agency has developed a single point of entry (PUE ROHS) for a new pre-import control on electrical and electronic equipment and batteries and accumulators.

The responsibility for carrying out such control, which aims to ensure that these products do not pose any risk to the safety of users, falls at the national level to the SOIVRE Inspection Service of the Ministry of Industry, Trade and Tourism, and it is up to the Tax Agency to ensure that any merchandise subject to this control has authorization from said Service.

This PUE ROHS allows, both through fully automated web services and through forms in the electronic office, the sending and receiving of the information necessary for control, to the Electronic Office of the Tax Agency, which is responsible for communication with the SOIVRE, avoiding the operator having to duplicate shipments.

The use of the PUE and the integration of procedures will speed up the process and reduce errors, representing a major step forward in the development of the single customs window.