- \n
- Critical errors and administrative criteria<\/a>\n
- \n
- 1. Importing without an EORI or without prior mandatory registrations<\/a><\/li>\n
- 2. Incorrect tariff classification (wrong TARIC)<\/a><\/li>\n
- 3. Incorrect declaration of customs value<\/a><\/li>\n
- 4. Improper use of reliefs or exemptions<\/a><\/li>\n
- 5. Non-compliance with technical or safety regulations<\/a><\/li>\n
- 6. Inaccurate declaration of the goods' end use<\/a><\/li>\n
- 7. Inconsistent or contradictory documentation<\/a><\/li>\n
- 8. Submitting a SAD without finalized documentation<\/a><\/li>\n <\/ul> \n
- Strategic conclusion<\/a>\n <\/li>\n<\/ol>\n\n\n\n
<\/p>\n\n\n\n
A substantial part of penalties in importing into Spain<\/a> does not arise from sophisticated fraud, but from structural errors made before the goods even leave their country of origin.<\/p>\n\n\n\n
The market still treats importing as an operational formality when, in reality, it is a legal procedure with immediate tax and penalty-related effects<\/strong>. Once the goods reach the border, it is already too late to correct the error.<\/p>\n\n\n\n
Importing without prior registrations, classifying goods incorrectly, declaring incomplete values, or clearing goods without the correct documentation gives rise to fully defined infringements, with penalties that can far exceed the value of the transaction.<\/strong><\/p>\n\n\n\n
This article identifies the most serious errors<\/strong> repeatedly detected by Customs, explains their regulatory framework, and shows how they are classified and penalized in practice.<\/p>\n\n\n\n<\/p>\n\n\n\n
Critical errors and administrative criteria<\/h2>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
1. Importing without an EORI or without prior mandatory registrations<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
One of the most basic \u2014 and most frequently penalized \u2014 errors is clearing goods without meeting the minimum requirements as an operator.<\/p>\n\n\n\n
<\/p>\n\n\n\n
![\"Import](\"https:\/\/www.omniaaduanas.com\/wp-content\/uploads\/2026\/02\/aerial-view-of-yantian-container-terminal-in-shenz-2026-01-06-10-00-20-utc-686x1024.webp\")
<\/figure>\nWhat happens in practice<\/strong>
An attempt is made to import without:<\/p>\n\n\n\n- \n
- a valid and active EORI number,<\/li>\n\n\n\n
- or without being registered in the mandatory registers depending on the product: WEEE, External Health Control, SOIVRE, CBAM, Excise Duties, etc.<\/li>\n<\/ul>\n\n\n\n
Administrative criteria<\/strong>
There is no valid import without an operator duly established before Customs.<\/p>\n\n\n\nWhat the regulations say<\/strong>
The Union Customs Code requires the operator to be correctly identified and authorized at the time of customs clearance (Regulation (EU) 952\/2013, Arts. 15 and 170<\/a>), and Law 58\/2003, the General Tax Law, Arts. 191 and 198<\/a>, classifies non-compliance as a punishable infringement.<\/p>\n\n\n\nConsidered a serious tax infringement due to non-compliance with essential importer obligations.<\/strong><\/p>\n\n\n\n
Usual consequences<\/strong><\/p>\n\n\n\n
- \n
- Fines from 50% to 150% of the amount not paid.<\/li>\n\n\n\n
- Additional census-related penalties.<\/li>\n\n\n\n
- Blocking of the goods until regularization.<\/li>\n\n\n\n
- In certain cases, re-export or destruction at the importer's expense.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
2. Incorrect tariff classification (wrong TARIC)<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
Tariff classification remains one of the main sources of penalties.<\/p>\n\n\n\n
Common errors<\/strong><\/p>\n\n\n\n
- \n
- Using \u201ccheaper\u201d headings to reduce customs duties.<\/li>\n\n\n\n
- Simply copying the foreign supplier\u2019s HS code without adapting it to the EU tariff<\/a>.<\/li>\n<\/ul>\n\n\n\n
Inspection criteria<\/strong>
An incorrect TARIC is not a minor detail: it is an incorrect calculation basis and is penalized as such.<\/p>\n\n\n\nRegulatory framework<\/strong>
Article 56 of Regulation (EU) 952\/2013 establishes that correct classification is the importer\u2019s responsibility, not the supplier\u2019s. Customs considers that this is not an innocent technical error, but a declaration with direct economic impact.<\/p>\n\n\n\nMost frequent penalties<\/strong><\/p>\n\n\n\n
- \n
- Full regularization of customs duties and VAT.<\/li>\n\n\n\n
- Fines from 50% to 150%.<\/li>\n\n\n\n
- Retrospective review of previous imports of the same product.<\/li>\n<\/ul>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
3. Incorrect declaration of customs value<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
This is not only about deliberate undervaluation. Many penalties arise from incomplete values<\/strong>.<\/p>\n\n\n\n
<\/p>\n\n\n\n
\nTypical errors<\/strong><\/p>\n\n\n\n
- \n
- Omitting royalties, licence fees, commissions, or indirect payments.<\/li>\n\n\n\n
- Using pro forma invoices as the final value.<\/li>\n\n\n\n
- Adjusting prices \u201cto make the numbers add up\u201d.<\/li>\n<\/ul>\n\n\n\n
Inspection criteria<\/strong>
The customs value is not negotiated afterwards: it is proven beforehand.<\/p>\n\n\n\nLegal basis<\/strong>
The customs value must be real, complete, and demonstrable: Article 70 of Regulation (EU) 952\/2013, Delegated Regulation 2015\/2446<\/a>, and the GATT Customs Valuation Agreement<\/a>. This is therefore classified as a serious infringement due to reduction of the taxable base.<\/p>\n\n\n\nConsequences<\/strong><\/p>\n\n\n\n
- \n
- Additional assessments.<\/li>\n\n\n\n
- Fines from 50% to 150%.<\/li>\n\n\n\n
- Late-payment interest.<\/li>\n\n\n\n
- Aggravation due to fraud in repeated cases.<\/li>\n<\/ul>\n<\/div>
![\"Inspection](\"https:\/\/www.omniaaduanas.com\/wp-content\/uploads\/2026\/02\/quality-control-inspector-checking-on-container-si-2026-01-09-07-57-05-utc-684x1024.webp\")
<\/figure><\/div>\n\n\n\n<\/p>\n\n\n\n
<\/p>\n\n\n\n
4. Improper use of reliefs or exemptions<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
Reliefs are one of the most closely monitored areas.<\/p>\n\n\n\n
Frequent errors<\/strong><\/p>\n\n\n\n
- \n
- Applying them without meeting all requirements.<\/li>\n\n\n\n
- Simulating changes of residence.<\/li>\n\n\n\n
- Splitting shipments to avoid limits.<\/li>\n<\/ul>\n\n\n\n
Inspection criteria<\/strong>
Reliefs must be proven with documentation. They are never presumed.<\/p>\n\n\n\nApplicable regulations<\/strong>
Reliefs or exemptions are governed by Regulation (EC) 1186\/2009<\/a>, Regulation (EU) 952\/2013, Art. 79, and Law 58\/2003, Art. 191.<\/p>\n\n\n\nHow it is penalized<\/strong><\/p>\n\n\n\n
- \n
- Total loss of the relief.<\/li>\n\n\n\n
- Full payment of taxes.<\/li>\n\n\n\n
- Fines from 100% to 150%.<\/li>\n\n\n\n
- In serious cases, a finding of simulation.<\/li>\n<\/ul>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
5. Non-compliance with technical or safety regulations<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
Here, the issue is no longer only fiscal.<\/p>\n\n\n\n
<\/p>\n\n\n\n
![\"Documentation](\"https:\/\/www.omniaaduanas.com\/wp-content\/uploads\/2026\/02\/envato-labs-image-edit-1-768x1024.webp\")
<\/figure>\nCommon cases<\/strong><\/p>\n\n\n\n
- \n
- Products without valid CE marking.<\/li>\n\n\n\n
- Toys not complying with EN 71.<\/li>\n\n\n\n
- Electrical devices without RoHS compliance.<\/li>\n\n\n\n
- Food or regulated products without prior health registrations.<\/li>\n<\/ul>\n\n\n\n
Inspection criteria<\/strong>
When there is a risk to consumers, the procedure ceases to be merely customs-related and becomes sanctioning in nature.<\/p>\n\n\n\nLegal bases<\/strong>
Considered a very serious administrative infringement of a non-tax nature. The following apply: Regulation (EU) 765\/2008<\/a>, specific sectoral regulations, Law 21\/1992 on Industry<\/a>, and Regulation (EU) 952\/2013, Art. 134.<\/p>\n\n\n\nConsequences<\/strong><\/p>\n\n\n\n
- \n
- Immediate immobilization.<\/li>\n\n\n\n
- Prohibition of marketing.<\/li>\n\n\n\n
- Re-export or destruction.<\/li>\n\n\n\n
- High administrative fines, which may be cumulative with customs penalties.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
<\/p>\n\n\n\n
These penalties are independent from, and cumulative with, customs and tax consequences.<\/strong><\/p>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
6. Inaccurate declaration of the goods' end use<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
Declaring an end use that is not consistent with the objective nature of the product in order to avoid regulatory requirements or specific controls.<\/p>\n\n\n\n
Inspection criteria<\/strong>
End use is proven through verifiable facts, not formal declarations.<\/p>\n\n\n\nLegal bases<\/strong>
In this case, we are dealing with a serious infringement due to an inaccurate declaration: Regulation (EU) 952\/2013, Art. 15; Law 58\/2003, Art. 199; and applicable sectoral regulations.<\/p>\n\n\n\nUsual penalties<\/strong><\/p>\n\n\n\n
- \n
- Regulatory reclassification of the product.<\/li>\n\n\n\n
- Retroactive application of omitted controls.<\/li>\n\n\n\n
- Financial fine.<\/li>\n\n\n\n
- Withdrawal from the market if commercialization has already taken place.<\/li>\n<\/ul>\n\n\n\n
<\/p>\n\n\n\n
<\/p>\n\n\n\n
7. Inconsistent or contradictory documentation<\/strong><\/h3>\n\n\n\n
<\/p>\n\n\n\n
\nIn this case, we are facing a minor or serious infringement, depending on the economic impact and recurrence.<\/p>\n\n\n\n
Inspection criteria<\/strong>
Documentary inconsistency is a direct indicator of the operator\u2019s lack of control.<\/p>\n\n\n\nTypical errors<\/strong><\/p>\n\n\n\n
- 2. Incorrect tariff classification (wrong TARIC)<\/a><\/li>\n
- 1. Importing without an EORI or without prior mandatory registrations<\/a><\/li>\n
![\"Documentation](\"https:\/\/www.omniaaduanas.com\/wp-content\/uploads\/2026\/02\/envato-labs-image-edit-18-683x1024.webp\")
<\/figure><\/div>\n\n\n\n