Question 1

What exactly does a customs representative do, and when does my company need one?

Accepted Answer

A customs representative is authorised by Spain's AEAT to file customs declarations (DUA) on behalf of an importer or exporter, assuming professional responsibility for tariff classification, origin and customs value. You need one whenever you trade with non-EU countries, when you want to use special regimes (bonded warehouse, inward processing, deferred VAT), or when your flow is recurring enough that you can't rely on a forwarder's anonymous desk. Direct representation gives you a technical counterpart at the tax authority, not a middle layer.

Question 2

Does my company need AEO status?

Accepted Answer

Authorised Economic Operator status makes sense if your trade volume is significant and recurring, if your schedules are tight, if you export to markets that recognise AEO (USA, Japan, China, UK among others) or if you want fewer physical and documentary checks. It brings operational predictability, priority in inspections and stronger credibility with banks and international clients. Not mandatory — but above a certain volume the return usually justifies the certification effort.

Question 3

How does deferred import VAT work, and how much can it free up in cash flow?

Accepted Answer

Deferred VAT (art. 167.Dos of the Spanish VAT Act) lets you skip paying import VAT at clearance and self-assess it in your monthly 303 return. In practice you charge and deduct VAT in the same period, so net cash impact is zero. Requires being in SII and filing monthly. For an SME with €2–3M of yearly imports, it releases tens or hundreds of thousands of euros in working capital that used to be frozen until refund.

Question 4

What are INCOTERMS and how do I know which one fits each operation?

Accepted Answer

INCOTERMS (2020 edition) are the international rules that define where costs, risks and documentary obligations pass from seller to buyer. The choice depends on three factors: how much control you want over transport, who bears the risk in transit, and who pays which leg. FCA or FOB give you control over international freight; DAP or DDP delegate everything to the supplier at the cost of visibility and, usually, a markup. There is no "best" INCOTERM — only the one that matches your logistics structure and your insurance.

Question 5

Can I reclaim duties overpaid in previous years?

Accepted Answer

Yes. The Union Customs Code allows refund claims for duties wrongly paid within the three years following clearance, via amendment. Common grounds: wrong TARIC classification, preferential origin not applied when applicable, overstated customs value or documentary mistakes. The key is traceable DUAs and supporting paperwork. Historical reviews often recover five- or six-figure amounts without changing a single supplier.

Question 6

How long does customs clearance usually take, and what can delay it?

Accepted Answer

Under normal conditions, import clearance in Spain takes from a few hours to two working days once goods arrive and documentation is complete. Typical delays: incomplete documents (invoices, packing lists, origin certificates), questionable TARIC classification, goods subject to paracustoms controls (health, SOIVRE, AEMPS, pharmaceutical, CITES), orange or red channel, or doubts about customs value or origin. A well-prepared file drastically reduces the chance of physical inspection.

Question 7

Do I have to change forwarder or logistics operator to work with you?

Accepted Answer

No. We work with your current logistics providers when they deliver and we give you independent input when they don't. Customs representation is a separate layer from transport: we can handle your clearances even if the forwarder stays the same. In parallel, if we spot tariffs or contracts worth reviewing, we flag them with data. Switching vendors is always your call.

Question 8

Do you offer one-off services or only ongoing retainers?

Accepted Answer

Both. Some clients book a one-off audit (tariff review, risk map, supply chain diagnostic) and execute the report in-house. Others prefer continuous representation with a monthly or per-operation fee and quarterly KPI reviews. Mixed formats work too: initial project plus maintenance. The setup adapts to the company's real volume, not the other way around.

Question 9

Do you work with companies importing lithium batteries or dangerous goods?

Accepted Answer

Yes. We hold IATA CAT-1 certification for dangerous goods, with a focus on lithium batteries by air — one of the most regulatorily sensitive scenarios today. We advise on UN classification, marking, documentation (DGD, shipper's declaration), transport mode selection and ADR/IMDG/IATA compliance depending on the mode. For recurring battery shippers, we recommend a specific pre-assessment before launching operations.

Question 10

How are Peral. Trade Consulting's fees structured?

Accepted Answer

Three basic models: per-operation fee (one-off clearance), monthly retainer (continuous representation with predictable volume) and project fees (audits, supply chain redesign, AEO, sourcing). We don't work on success fees tied to recovered taxes: fees are agreed by scope. Every proposal defines scope, deliverables, timeline and fixed price before starting. The first consultation isn't charged.

International trade and supply chain for companies that can't afford mistakes.

Why work with Peral. Trade Consulting.

Official AEAT accreditation

End-to-end view

Real industrial experience

Direct contact, no layers

If any of these scenarios sounds familiar, let's talk.

Unexpected customs holds

Unexpected AEAT penalties

Invisible logistics overcharges

Misapplied INCOTERMS

Unreliable suppliers

Stockouts from a fragile supply chain

Practice areas.

EU Customs Representation (AEAT)

Import & Export

International Sourcing

Supply Chain Optimisation

Risk Management

Logistics Optimisation

How we work together.

Diagnostic

Action plan

Implementation

Monitoring

Peral. Trade Consulting.

Sectors we work with.

Real results, numbers on the table.

−22% annual logistics cost

€74,000 in recovered duties

Lead time from 40 to 12 days

Frequently asked questions.

Let's talk.