A customs inspection by the Spanish Tax Agency is not usually triggered by an isolated event, but by the detection of risk patterns in imports: recurring errors in tariff classification, origin, customs value or documentation. Preparing through a preventive customs audit is the most effective way to reduce penalties, regularisations and operational blockages.
Many companies import for years without reviewing their customs clearances. When an inspection arrives, the problem is not the latest SAD, but the set of operations carried out in recent tax years, which the AEAT may review with significant financial consequences: duties, VAT, interest and penalties.
It should be remembered that, even when customs management is carried out with specialised support, the ultimate responsibility for the accuracy of the data declared in the SAD lies with the importing or exporting company, which must confirm that the information submitted is correct and complete, as well as correct any errors detected.
Tariff classification determines the applicable duties, the required controls and the documentary obligations. An incorrect TARIC automatically generates:
The AEAT verifies whether the declared origin:
The company must verify the validity of origin certificates and declarations, relying on specialised advice where appropriate, as well as previously assessing its suppliers and the reliability of the certificates they issue.
An error at this point usually entails immediate regularisation.
The value must be declared in accordance with the methods provided for in the UCC (Articles 70-74). During an inspection, particular attention is paid to:
It is the operator’s responsibility to confirm that the declared value faithfully reflects the economic reality of the transaction, even when the declaration is submitted through a third party.
Box 44 brings together the regulatory compliance aspects of the operation. In an audit, the AEAT checks that the declared documents are exactly those required by the TARIC and the procedure applied.
The company must review and confirm that Box 44 correctly reflects the reality of the operation, with the support of its customs adviser, and correct any inconsistency before or after clearance in order to avoid future contingencies.
✔ TARIC reviewed and justified
✔ Origin correctly evidenced
✔ Suppliers and certificates assessed
✔ Customs value consistent with the transaction
✔ SADs reviewed internally
✔ Box 44 aligned with the applicable regulations
A customs inspection cannot be avoided, but it can be faced with confidence. Companies that periodically review their SADs and actively control the reliability of their documentary supply chain significantly reduce their exposure to penalties and regularisations.
At Omnia Aduanas, we advise and support companies in auditing their customs operations, technically reviewing their SADs and validating origin and supplier documentation, helping them prepare properly for any inspection action by the AEAT.
