Spain is one of the European Union member states.
One of the essential elements of the European Union is the Customs Union of its countries and its most characteristic feature is the legislative competence of the EU with regard to customs, as Member States are responsible for the enforcement of the Community rules.
Free circulation involves that goods move freely within the customs territory of the European Union, without paying Customs duties or any commercial restriction or customs requirements being applied.
On the other hand, those Customs duties or other charges of equivalent-effect (such as antidumping duties) collected by Spain when importing goods from third countries (those not belonging to the European Union) are own resources of the EU budget and Spain, just like the other Member States, transfers to the EU budget 75% of duties collected.
The European scope of Customs duties and the Community competence with regard to customs legislation require that all Member States apply legislation and collect duties with the same criteria and efficiency. To that end, the EU Member States and the European Commission meet, mainly in Brussels, to prepare and amend the EU customs legislation, according to their competencies, and to guarantee the standarization in the enforcement of laws and to solve those problems which may arise during such enforcement.
Member States also take part in the preparation of the Community rules in the field of the competences of the European Parliament and the Council of the EU, which requires the participation of the different customs authorities in the meetings called for the purpose.
The Management and Intervention of excise duties is also a competence of the Customs & Excise Department. On this subject, national rules must adapt to Community directives and Member States also meet in Brussels, together with the European Commission, to guarantee the correct application of the rules, solve application problems and suggest legislative amendments.
Foreign Trade Statistics
The Customs & Excise Department produces them on the basis of import/export data (third countries) and INTRASTAT data (Member States of the EU). There are also European rules in this field.
International scope of the Spanish Customs outside the EU
Fight against fraud
Besides the relationships maintained by the Customs & Excise Department with the Customs of the other Member States of the EU, it also has direct relations with the Customs of countries which are not part of the European Union, especially with the candidate countries to join the European Union, with Latin America and the North of Africa. Collaboration relations involve above all the fields of information exchange and mutual assistance in the fight against fraud and smuggling, and technical assistance for the development and modernization of such Customs.
Mutual assistance and fight against evasion
The international dimension of fraud and smuggling is getting larger and larger and requires the collaboration of Customs from different countries. The basic instruments used by the Spanish Customs are, apart from the different existing UE Regulations and Conventions, bilateral and multilateral Conventions held with other countries on cooperation and mutual assistance with regard to customs. It also takes an active part in different organizations and programmes which permit the exchange of information to fight against fraud, such as MARINFO, the Regional Intelligence Liaison Offices (RILO) of the World Customs Organization, the Caribbean Customs Law Enforcement Council (CCLEC), the BASC programme, etc.
List of bilateral and multilaterales conventions
Spanish Customs collaborates in different programmes of customs development and modernization, especially in:
Participation in International Organizations