Customs legal

We conduct a preliminary assessment, draft internal procedures and prepare the required documentation to obtain AEO authorisation, supporting the client throughout the AEAT audit. We also assist with its maintenance and the implementation of corrective measures, and intervene in the regularisation of authorisations to correct deviations and prevent possible suspension or revocation.

We manage and advise on obtaining a range of customs authorisations and simplifications, first analysing their feasibility and preparing all necessary technical, legal and operational documentation. These include REX registration, authorised consignor and approved exporter status, all types of storage facilities and warehouses (temporary storage facilities, customs warehouses and non-customs warehouses), inward and outward processing procedures, special seals, centralised clearance and customs guarantees.

We provide direct advice on import and export customs operations, coordinating all required documentation and conditions, including other-agency controls by SOIVRE, Border Health and Pharmaceutical Inspection. We also advise on and coordinate the controlled destruction of goods, managing procedures with authorities and facilities and assessing links to procedures such as inward processing to ensure a regularised and traceable process.

We provide legal certainty through specialist technical analysis of tariff classification, determination of origin and customs value controls under the Union Customs Code. We also advise on free trade agreements, dual-use goods and anti-smuggling rules, with a full review of the documentation and a preventive analysis of international trade operations.

We advise on the feasibility and execution of commercial operations with destinations subject to international sanctions or enhanced controls, such as Russia, Belarus, Iran, Crimea or the areas of Ukraine not controlled by its Government. We also support importing businesses in meeting CBAM obligations for carbon-intensive products, managing the collection of emissions data and European regulatory requirements.

We arrange tax identification numbers and manage refunds of input VAT for non-resident businesses, whether from the European Union or third countries, operating in Spain. We also advise on obtaining a VAT number in other Member States to facilitate intra-Community operations, e-commerce sales and the storage of goods abroad.

We advise and support businesses in obtaining the sector registrations and certificates required to operate correctly in national and international markets. We manage registration in the Integrated Industrial Register for electrical and electronic equipment and batteries, as well as health registers (RSIPAC and RGSEAA), advise on products subject to RoHS controls and arrange certificates of origin through the Chamber of Commerce.

We provide direct legal representation and assistance before the Spanish Tax Agency in inspections, verification procedures and requests relating to imports, exports, transit, origin, value and tariff classification. We also draft and submit administrative appeals to the Regional Customs and Excise Department against assessments, penalties or refusals of repayment or remission of duties, and prepare economic-administrative claims before the Regional Economic-Administrative Tribunal (TEAR). We defend the position through administrative proceedings and, if the case reaches the courts, the defence is taken on by qualified lawyers.

We provide legal advice and assistance to transport companies, logistics operators and shippers in administrative and sanctioning proceedings and in appeals against inspection reports. Our service ranges from handling claims for damage or delay and technical defence in disputes before Transport Arbitration Boards to the review of contracts and consignment notes to protect clients' interests in their operations.

We design and implement customs compliance plans tailored to each company's activities, developing risk matrices, internal procedures and operational controls aimed at preventing non-compliance in dealings with the AEAT. In addition, we advise on preparing and implementing data protection plans, reviewing data processing activities, clauses and security measures to ensure the organisation's proper regulatory compliance.

We support businesses in implementing, maintaining and internally auditing quality management systems (ISO 9001) and information security management systems (ISO/IEC 27001), defining procedures, security controls and risk management. We also conduct internal customs audits to review compliance with obligations in international trade operations and proactively identify possible risks under the applicable regulations.

We provide specialist internal and external training in international trade, customs regulations, AEO, tariff classification, origin, customs value, compliance, ISO systems and risk management. We adapt our content and methodology to each company's actual needs, offering everything from specific sessions and training programmes to practical support for foreign trade, logistics, administration and compliance teams.