The presentation of the DUA or Unique Administrative Document is a mandatory procedure for the import and export of goods arriving by sea or air. Despite its name, it actually consists of nine forms which, if not correctly completed, can result in the retention of the shipment by customs. Delegating these complex procedures to an import management company avoids delays and issues with the Tax Agency.Spanish importers can carry out customs clearance and DUA processing electronically through the Tax Agency’s website provided they have an electronic ID or a signature with a digital certificate. This form must be submitted for exchanges of goods between European Union members and third countries.The DUA consists of nine forms that must be completed without errors to avoid merchandise retention and issues with the Tax Authority. Bull Importer handles all the paperwork for you. No complications.In addition to serving as the basis for tax declaration, the DUA must provide information about the merchandise: value, weight, total number of packages, currency, invoice amount. All this is recorded by completing nine numbered copies, each with specific data. Not all forms need to be filled out every time. Depending on the exchange operation, documents related to transit, import, export, or export plus transit must be submitted.Of the nine copies of the DUA, eight are commonly used in the European Union. The ninth is the fiscal receipt used as authorization for the goods’ departure.
The DUA for imports
Importers of goods from non-European Union countries must compulsorily complete two copies of the DUA:
- Model number 6, for the import customs
- Model number 8, for the interested party
Additionally, in transit operations such as re-embarkation or transshipment of goods, three more copies must be submitted:
- Model number 1, for the dispatching customs
- Model number 4, for the destination customs
- Model number 5, for return to the member state of dispatch.
Finally, model number 7, which serves exclusively a statistical function, must be submitted.Once the DUA is submitted to the relevant authorities, Customs responds to the request. Depending on the type of control the declared merchandise must undergo, a channel is assigned using a color code:
- Green. Indicates that the documentation is correct and that the merchandise can enter and leave the country.
- Yellow. Validity of border inspection certificates or authorizations necessary for customs clearance has been checked.
- Orange. Indicates that the documentation needs to be reviewed.
- Red. Indicates that the merchandise and provided documentation need to be checked.
Along with the DUA, a series of additional documentation must be submitted to ensure the import operation proceeds smoothly:
- Commercial invoice
- Transport document
- Receipt certificate
- Origin of the merchandise
- Specific measures of commercial policy
- National and community tax regime
- Contents list
- Other requested documents
If the declaration is incomplete, the merchandise will be retained until the required documents are provided within thirty days.Thus, the best way to successfully complete the procedures and avoid delays is to entrust the submission of all documentation to a comprehensive import management company like Bull Importer. Our industry knowledge is your best guarantee for importing your products from anywhere in the world comfortably and without complications.
