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V0615-16 15 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · levante de mercancías

Release of goods requires payment or guarantee of customs and tax debt, including VAT

A query was raised regarding whether Customs waives its right to retain goods when VAT deferment is applied, and whether guarantees must cover said tax. The Directorate-General for Taxes (DGT) ruled that the release of goods is only granted if the customs and tax debt is paid or guaranteed, and that Customs may demand VAT guarantees if it deems it appropriate.

The question raised

Whether it should be understood that Customs waives the right of retention over the goods declared at customs upon importation when the taxable person has opted for the VAT deferral system and, where applicable, whether the guarantee must cover the amount of Value Added Tax.

The DGT's ruling

The release of goods requires that the customs and tax debt (duties, VAT, and Excise Duties) be paid or guaranteed. In direct representation, the representative is not the debtor of the import duties, but is subsidiarily liable for the VAT. Although the tax risk of VAT deferral is lower, Customs may require the establishment of sufficient security to ensure the payment of import VAT when it deems appropriate.

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