Your shipment is held at customs or arrives before your papers

Key rules

• Storage charges: Charges grow daily while goods wait at customs, so act as soon as you learn of the hold.
• Appeal deadline: You have one month from the day after notification to challenge a refused relief, and the deadline is strict.
• One route: Choose either reconsideration by customs or a claim to the tax tribunal, not both at once.
• Unclaimed goods: Goods left unclaimed can be treated as abandoned, then auctioned or destroyed.

What happens to goods without the right papers

Your goods go to a customs-approved warehouse or terminal and wait there. Storage and demurrage charges build up every day, so the first job is to act fast. The time allowed in temporary warehouses is short.

Without an approved relief, you owe duty and IVA on the full value of the goods. A wrong or missing declaration can also bring administrative penalties. In serious cases it can lead to smuggling proceedings.

How to get the goods out

Pick the route that fits your situation:

• Supply the missing documents. Send them through a customs agent. This is the usual fix when your papers simply arrived late.
• Apply for relief. If you qualify for duty-free relief on household goods, apply for it so no duty or IVA is charged.
• Pay first, claim a refund later. If you need the goods now, pay the duty and IVA, then ask for the money back once relief is approved.

A customs agent can handle all three and speak to customs for you. Ask for a written estimate of the daily storage charges before you decide.

If you do nothing

Goods that nobody claims can eventually be treated as abandoned. They can then be auctioned or destroyed. You would lose the goods and still owe the charges, so reply to every customs notice.

If customs refuses your relief

You can challenge the refusal. You have two routes, and you must choose one:

1. Ask the same customs body to reconsider. This is a recurso de reposición. File it within one month of being notified of the refusal.
2. Go straight to the tax tribunal. This is a reclamación económico-administrativa, filed with the competent Tribunal Económico-Administrativo within one month of notification.

You cannot run both at the same time. If the tribunal rejects your claim, you can then go to the administrative courts (contencioso-administrativo). You have two months from the final tribunal decision.

The deadlines start the day after you are notified, and they are strict. Note the notification date the day it arrives. The timeline below shows the steps in order.

While you appeal

An appeal does not stop the storage charges. If the goods are urgent, consider paying the duty and IVA and claiming it back if you win. Talk to your customs agent or a tax adviser before you file, since the choice of route affects your timing.

Timeline and deadlines

• Choose between asking the same customs body to reconsider the refusal or going straight to the tax tribunal: As soon as you get the refusal notice

• File the request for reconsideration with the customs body that refused relief: Within 1 month of notification

• If the tribunal rejects your claim, go to the courts: Within 2 months of the final tribunal decision

What to watch out for

• Storage charges grow every day: Goods without the right papers sit in a customs-approved warehouse or terminal, and storage and demurrage charges rise daily. Unclaimed goods can end up treated as abandoned, then auctioned or destroyed. Send the missing documents through a customs agent as soon as possible, so the goods can be released.

• Duty and IVA on the full value: Without an approved relief, duty and IVA are charged on the full value of your goods. Apply for relief, or pay and then claim a refund if you qualify.

• Penalties for wrong declarations: Failing to declare correctly can bring fines, and serious cases can lead to smuggling proceedings. Declare everything accurately and use a customs agent to correct any gaps in your papers.

• Missing the appeal deadline: A refusal of relief must be challenged within 1 month of notification, and the deadline starts the day after you are notified. Reconsideration and the tribunal claim cannot run together. Pick one route straight away and file within the month.

Frequently asked questions

Can I appeal if customs refuses my duty-free relief?

Yes, you can challenge a refusal of relief, either by asking the same customs body to reconsider or by going straight to the tax tribunal. Both routes have a one-month deadline from notification. Ask a customs agent or adviser which route fits your case.

Can I ask for reconsideration and go to the tribunal at the same time?

No, you cannot run the reconsideration request and the tribunal claim at the same time, so you must pick one. If the tribunal rejects your claim, you then have two months to go to the courts.

What happens if I never collect goods held at customs?

Goods left unclaimed can eventually be treated as abandoned and then auctioned or destroyed. Storage charges grow every day until then. Act quickly by sending the missing documents through a customs agent.

Can I get my goods out if I pay the duty and IVA first?

Yes, you can pay the duty and IVA to get your goods released and then claim a refund if you later get relief approved. This only works if you start the refund claim, so ask your customs agent how.