Information for Spanish Importers

Tariff Elimination

In order to determine the tariff rate applicable to products imported to the EU under CETA, importers will need to know the 6-digit Harmonised System (HS) code of their product. HS codes must be provided on export declarations, but if you have difficulty identifying the correct HS code, contact the Trade Commissioner Service in Spain for assistance. If there are doubts about which HS code should be applied to a product, a procedure called binding tariff information can be undertaken, but it is not necessary in most cases.

Annex 2-A: Tariff elimination and Annex 2-A: Tariff schedule of the EU from the CETA text provide full details of tariff elimination.

These free online tools can also be useful to determine tariffs and any applicable regulations:

Canada Tariff Finder
TARIC (EU website detailing the duties and information about tariff phase-outs)

European Commission Trade Helpdesk

CETA Rules of Origin for Agri-Food, and Fish and Seafood

Rules of origin are provisions in free trade agreements that determine whether a good is “originating” from the countries that are part of the agreement. Only products wholly obtained in Canada or that have undergone sufficient processing in Canada are “originating products” and are eligible to benefit from CETA’s preferential tariff treatment, as defined in the Protocol on rules of origin and origin procedures.

For greater certainty, EU economic operators may request a binding origin information from the respective EU customs authorities in relation to the determination of the origin of Canadian goods in order to provide legal certainty, to facilitate the work of customs services at the time of customs clearance and to contribute to the uniform interpretation of the rules of origin.

Responsibilities of Importers

There are responsibilities EU businesses have when importing products into the EU, as outlined by CETA’s protocol on rules of origin and origin procedures Article 21- Obligations regarding importations

To claim preferential treatment:
1. Submit the origin declaration to the customs authority of the country of import adhering to their procedures.
2. If required, submit a translation of the origin declaration.
3. If required, provide a statement that the products imported meet the requirements for preferential treatment.

The importer should notify in writing to the customs authorities of the country of import if they believe that the origin declaration contains incorrect information and preferential treatment has been granted.
1. Pay any duties owing if necessary.
The importer may be denied preferential treatment for a product if they fail to comply with any requirements under the protocol.
If the importer did not present an origin declaration at the time of import, they can apply for a refund of duties paid within a period of no less than three years.

Origin Declaration Sample

(Period: from___________ to __________(1))

The exporter of the products covered by this document (customs authorisation No … (2)) declares that, except where otherwise clearly indicated, these products are of … (3) preferential origin.

……………………………………………………………………………………………………(4)
(Place and date)

…………………………………………………………………………………………………(5)
(Signature and printed name of the exporter)

The Origin Declaration statement is provided by the exporter or producer of the good to the importer, can be included on an invoice or any other supporting document that describes the product(s) in sufficient detail to enable its identification.
The importer shall maintain a copy of the origin declaration and supporting documents for three years in the event of a verification/audit.

Import Licenses

Specific products that qualify for Tariff Rate Quotas (TRQ) are subject to an import licence obligation according to the Commission Implementing Regulation (EU) 2020/761 of 17 December 2019. In Spain, the Ministry of Industry, Trade and Tourism issues these licenses.

They have to be obtained prior to customs clearance.

The TRQs for Canadian products are regulated in the following articles:

Chapter 1. Section 1. Article 20. Common Wheat originating from Canada
Chapter 6. Article 46. Tariff quotas for fresh and frozen beef and veal originating in Canada
Chapter 8. Article 66. Pork meat originating from Canada

The importer should be aware of the deadlines. For instance, for meat applications, they must submit import licences within the first 7 days of the second month preceding each of the sub-periods. The issuing authorities in Spain expedite the certificates of import between the 23^rd and last day of each month.

See:

Food Labeling and Health Claims in Spain

Regulation on Canadian and Spanish food labeling and health claims differ from each other. The importer must keep this in mind when introducing a Canadian product to the Spanish market in order to comply with rules. The aim is to ensure consumer protection and facilitate consumer choice between different foods, including imported products. An example of claim that should be avoided is concerning substances that have not been shown to be beneficial or which there is currently insufficient scientific consensus. Read more:

Legislation on Labelling and Nutritional Facts https://www.aesan.gob.es/AECOSAN/web/seguridad_alimentaria/ampliacion/etiquetado_e_informacion.htm

Nutritional and Health Claims: https://www.aesan.gob.es/AECOSAN/web/seguridad_alimentaria/ampliacion/declaraciones_nutricionales.htm

Novel Food

Food that has not been consumed to a significant degree by humans in the EU before 15 May, 1997, it can include: newly developed food, innovative food, food produced using new technologies, and production processes, as well as food which is or has been traditionally eaten outside the EU.

These products need an authorization under the Novel Food Regulation. You can check if you product falls under this category in the following site: https://webgate.ec.europa.eu/fip/novel_food_catalogue/

Value Added Tax (VAT)

Goods imported into the EU are subject to import VAT at the point of entry, paid by the importer at the rates applied in Spain.

Single Administrative Document (SAD)

All goods imported into EU/Spain must be declared to the customs authorities using the Single Administrative Document (SAD). The importer or their agent can complete it.

Samples

How to bring samples to Spain. Information available here: https://saboresdecanada.es/wp-content/uploads/docs/One-pager-Nexus-Fostering-Partnership.pdf

Are you looking to import a Canadian product to Spain?

Are you considering an investment in North America?

Get in contact with the Trade Commissioner Service at espana@international.gc.ca

Additional Resources

The following readings can help you to further understand the Comprehensive Economic and Trade Agreement (CETA) and the requirements to import or export products from Canada into the European Union.