Temporary imports of traveler goods
If you are going to spend a season in Spain, find out about the deductibles and formalities that you must carry out if you introduce goods that you are going to use temporarily.
Means of transport
In general, the means of transport accompanying travelers will have EU status and may be declared for temporary importation (with total exemption of duties) and subsequent re-export by:
- Normal declaration.
- CPD notebook.
- Oral declaration (136.1.a RDCAU ) accompanied by Annex 71-01 of the RDCAU (art 165 RDCAU) and without providing a guarantee (art 81.a RDCAU). However, in case of serious risk of non-compliance with one of the obligations established in customs legislation (art 163.3 RDCAU), for example, risk that the goods will remain definitively in the customs territory of the Union. Customs may not accept the use of an oral declaration and require the presentation of a normal declaration, with provision of security.
- Declaration by alleged act (139 RDCAU and 218 RECAU ) and without providing a guarantee (art 81.a RDCAU). Same as the previous case, in case of serious risk of non-compliance with one of the obligations established in customs legislation (art 163.3 RDCAU) the customs may not admit the use of declaration for alleged act and require the presentation of a normal declaration, with guarantee contribution.
If the means of transport had EU status, they could be exported and reimported by presumed act (140 and 138 RDCAU). Proof of the customs status of goods of the Union for road motor vehicles will be accredited in accordance with the provisions of article 208 of the RECAU. The entry and exit of means of transport from the TAU is the subject of a more detailed analysis in the information notes NI GA 13/2021 and 15/2021, which can be consulted in the HELP