Legal advice on customs law for customs representatives, regular importers and exporters operating within the EU and with third countries.
At Vectoris Legal we provide specialist customs law advice and commercial litigation to importers, exporters, manufacturers, freight forwarders, customs representatives, logistics operators and customs agents. Customs law is a technical and constantly evolving discipline that demands precise knowledge of the Union Customs Code (UCC) and its implementing provisions, the tax legislation of the Spanish Tax Agency (AEAT) and the international trade agreements affecting each operation. An error in classification, origin or declared value can have very significant economic and sanctioning consequences.
Correct tariff classification is the starting point of any international trade operation. The applicable TARIC code determines customs duties, anti-dumping measures, quotas and import or export restrictions. We conduct tariff classification analyses, issue technical reports with legal support for controversies with Customs, and defend clients against reclassifications with economic impact.
BTI and BOI are AEAT decisions binding on the Administration for three years, eliminating uncertainty in repetitive operations. We manage the complete study, preparation and filing process — and if the decision is unfavourable, we file the corresponding appeals.
The AEO status in its modalities AEOC (customs simplifications), AEOS (security and safety) and AEOF (combined) is the highest level of customs trust, with benefits in controls, priority processing and mutual international recognition. We manage all AEO applications and renewals before the AEAT.
We advise on the planning, application and management of all special procedures: customs transit (T1 and T2), customs warehousing, inward and outward processing, temporary admission, end-use and outward processing. We analyse the most appropriate procedure for each operation, obtain authorisations from the AEAT and advise on the closure and regularisation of dossiers.
We represent and defend importers, exporters, freight forwarders and logistics operators in all customs administrative proceedings: declaration verification, customs value checks, customs inspections, sanctioning procedures and actions of the Customs Surveillance Service (SVA).
Customs fraud and smuggling offences can affect companies that, without fraudulent intent, have incurred irregularities. We advise on prevention through compliance programmes and defend against SVA investigations and criminal proceedings for smuggling or offences against the Spanish Treasury in the field of foreign trade. For more information, see our page on customs fraud and criminal compliance.
The intersection of customs law and the nautical sector generates some of the most complex cases in Spanish foreign trade: RPA for non-EU flagged vessels undergoing repairs in Spain, temporary importation of yachts (RIT), VAT on nautical operations and yacht registration tax. We provide specialist advice on all these matters.
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