total), Machinery and Appliances (10.2% of the total) and Plastics and Rubber (9.4% of the total). The main groups of imported products were Agricultural Products (14.0% of the total), Machinery and Equipment (13.5% of the total), Common Metals (11.9% of the total), Vehicles and Other Transport (9.5% of the total) and Mineral Fuels (8.5% of the total).
LEGAL REGULATIONS
Spain is part of:
- From the European Union that is part of a Customs Union (implies free movement of goods between Member States and adoption of the same Union Customs Code for third countries).
- From the Single Market (1993), a space without frontiers that ensures the free movement of goods, services, capital and people within the Community territory.
Customs Duties – For customs purposes the EU is considered a single territory, no customs duties (or measures having equivalent effect) are applied in intra-community trade.
VAT (Value Added Tax) – Despite some standardization, namely at the level of the standard rate and reduced rates, the Member States are free to set them. In Spain, the normal rate is 21%, the reduced rate is 10% and the super reduced rate is 4%.
Special Consumption Taxes – The rates set by the EU are minimum rates, and EU countries can set higher rates, variable according to the product (e.g. mineral oils; manufactured tobacco; alcohol; alcoholic beverages).
Commercial Invoice – As the goods are not subject to customs documentation, the commercial invoice is extremely important; this must always indicate the parties' VAT registration numbers, preceded by the country code.
Intrastat System – In the absence of customs inspection that makes this information available, it is up to economic operators to submit the Intrastat Declaration to INE only in annual shipments ≥ 250 000 €.
Compliance with the Community Legislative Acquis – The adoption of harmonizing legislation allows the elimination of obstacles and the establishment of common rules aimed at guaranteeing the free movement of goods/products in the EU.
Packaging Waste – In terms of the EU's internal market, the flow of packaging and packaging waste is regulated in Directive No. 94/62/EC. The principle of extended producer responsibility consists of the producer's financial or financial and organizational responsibility for the management of waste from its own products, and this responsibility can be assumed individually or transferred to an integrated system.
SOLVIT Network – Informal settlement of disputes resulting from incorrect application of Single Market rules (SOLVIT).
Fonte/source: Portugal Exporta
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MERCADO / MARKET