Customs clear ance plays a very important role in the supply chain, especially in international transactions, and is of vital importance for greater security control and compliance with current regulations. There is a warehouse other than customs warehousing (DDA), which is used to store goods coming from EU countries.
What is DDA on import?
Customs warehousing is of great importance in international trade operations, therefore, it is of great interest for companies to know what the DDA consists of whenimporting. This facility is a bonded warehouse recognized by the Spanish authorities. One of the major advantages is that the goods can be purchased from intermediary companies without paying VAT.
Any buyer could pick up the goods with exemption on this tax at such time. It would be sufficient to make the self-assessment when applicable. A company legally established in our country or in another country of the European Union (EU) can benefit from this figure.
Differences between DDA (Depósito Distinto del Aduanero) and DA (Depósito del Aduanero)
The similarities between the bonded warehouse (DA) and the bonded warehouse other than bonded (DDA) can cause a lot of confusion. Each figure has its own particularities and a different function. For this reason, it is useful to know what the differences are:
- In the bonded warehouse products that do not come from the EU can be stored in the bonded warehouse. On the other hand, taxes are paid when the goods leave the warehouse. Partial shipments are also permitted.
- In a Bonded Warehouse (DDA) it is not necessary for the goods to pass through customs. There is greater flexibility and agility in the procedures. Likewise, receptions may be partial or in grouped goods. In addition to all this, there is the VAT exemption when the goods are purchased, as mentioned above.
In brief, the main differences between these two types of deposits are in the limitation of territory. As mentioned above, the DA also includes non-EU countries. On the other hand, there is the tax exemption, which benefits both the importing company and the buyer.
Advantages of Warehousing Other than Bonded Warehousing
For example, if we want to import from China to Spain it will be necessary to pay customs according to these regulations. As it is not a member of the European Union, it is not exempt from import duties. However, for other types of products from some of the member states, the DDA offers many advantages.
VAT exemption
VAT is not required to be paid on imported goods until their subsequent use. Undoubtedly, this is of great flexibility for a vast majority of companies. The buyer will only have to make the self-assessment within the corresponding period.
Unlimited storage
Another major advantage is the unlimited storage for these goods from member states. In addition, partial departures are allowed depending on the needs of each company.
Classification and handling
Another benefit of great interest is the possibility of palletizing, handling and sorting goods within the same warehouse. This is another added value that ensures greater organization and control.
Flexibility in bureaucratic titles
To conclude, there is greater ease in the processing of bureaucracy. Above all, because the processes are greatly simplified by not being obligatory to go through the customs office.
In short, these are the main differences between these two types of bonded warehouses. We hope that with this information you are now clearer about their characteristics and when it is convenient to use each one. In case of doubts, trust our company, because we are one of the customs referents in this sector.
