4.3.6. Computer systems for facilitating customs declarations

One of the fundamental elements to guarantee the uniform application of the Union's customs regulations are computer systems, one of the basic pillars of the Customs Union.

To comply with the data and formality requirements set out in the Union Customs Code, Member States have been developing the necessary applications for years, in accordance with the schedule approved at Union level.

During 2022, the new export system has been put into production, which fully harmonizes the declaration data in all Member States and supports communication between them in cases where the merchandise leaves the Union through a Member State. different from that where the exporter is established.

Additionally, it allows centralized export clearance based on which the exporter can present the declaration in a Member State other than the one where the goods are loaded for export. Centralized clearance is a great advantage for operators who export from several Member States, as they will be able to centralize all their declarations in a single customs office. Currently, 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 or exported from the Union. For these purposes, the report prepared by the “Wise Persons Group” on the reform of the Customs Union of the European Union published in March 2022 identified a total of 378 European regulations that include prohibitions or restrictions on foreign trade, to which we must add the national ones.

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

Along these lines, work has continued on the development of the single customs window (VUA) that 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 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 goods clearance processes in favor of economic operators. National single window environments for customs should become a single channel that, 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 novelty 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 devices and batteries and accumulators.

The competence to carry out said control, which aims to guarantee that these products do not pose any risk to the safety of users, corresponds at the national level to the SOIVRE Inspection Service of the Ministry of Industry, Commerce and Tourism, with the Tax Agency being responsible for guaranteeing that any merchandise subject to this control has authorization from said Service.

This ROHS PUE 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 in charge of communication with the SOIVRE , preventing the operator from having to duplicate shipments.

The use of the PUE and the integration of procedures will speed up processing and reduce errors, representing a great advance in the development of the customs single window.