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Public auction nº 1/2023 of the Regional Customs and Customs Agency of Catalonia

The Regional Customs and Excise Department of Catalonia agrees hold on November 8, at 9:00 a.m., in the Boardroom of the building of the Regional Customs and Excise Department of Catalonia, located at Passeig de Carner No. 27, Barcelona, the public auction of the assets listed in ANNEX I. The conditions that will govern the holding of the auction are the following bases:

1. PURPOSE OF THE AUCTION

The purpose of this auction is the sale of assets contained in Annex I, which includes the addresses of the different locations where the assets are located, and detailed in Annex III. These assets have been subject to an abandonment or confiscation agreement by the competent bodies of the Regional Customs and Excise Department of Catalonia or have been made available to the Tax Administration in execution of final court rulings. The assets subject to this auction have been proposed by the competent bodies.

2. LEGAL SYSTEM

The following regulations apply to this auction:

  • Articles 198 and 199 of Regulation (EU) No 952/2013 of the European Parliament and of the Council, of 9 October 2013, establishing the Customs Code of the Union.
  • Article 250 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 establishing rules for the implementation of certain provisions of Regulation (EU) No 952/2013.
  • Heading VI, Chapter I (articles 419 to 423) of the Customs Ordinance, approved by the Decree of 17 October 1947, which regulates the procedure for holding customs auctions.
  • Article 320 of the Customs Ordinance, regulating the use of proceeds from the sale of auctioned property.
  • Organic Law 12/1995, of 12 December, on the repression of smuggling.
  • Royal Decree 1649/1998, of 24 July, implementing Title II of Organic Act 12/1995, of 12 December, on repression of smuggling, relating to administrative offences of smuggling.
  • Heading III, Chapter II (articles 97 to 107) of the General Tax Collection Regulations, approved by Royal Decree 939/2005, of 29 July.
  • Article 7 (limitations to cash payments) of Law 7/2012, of 29 October, modifying the tax and budgetary regulations and adapting the financial regulations for the intensification of activities in the prevention and fight against fraud.

3. BIDDERS

3.1. With the exception of the personnel attached to the body that agreed to the disposal of the property, the valuers, the custodians and the officials directly involved in the disposal procedure, any person who has the capacity to act in accordance with the law and who is not prevented or restricted by law may take part in the auction, either by himself or through a representative.

All bidders must identify themselves properly and provide a document justifying, where applicable, the representation they hold, and must be able, at the request of the Board, to prove their registration under the corresponding section of the Tax on Economic Activities that enables them to acquire auctioned goods of a commercial nature and according to the type of merchandise that makes up the lot. This announcement will indicate the lots that are of a commercial nature.

3.2. All bidders to be accepted as such must first lodge, no later than 3 November 2023 , a single security deposit of 5% of the auction rate for all the goods on which they wish to bid (i.e. if a bidder wishes to bid on more than one lot, they must add up the auction rate for the goods on which they wish to bid and apply 5% to it, the result being the amount of the single deposit to be made). The completion of the deposit shall be demonstrated by providing proof of payment into account no ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency at “Caixabank”, accompanied by ANNEX II (the portion of the total deposit corresponding to each lot for which you wish to bid must be indicated in detail), completed in full and correctly with all current details.

The ANNEX II , together with the proof of constitution of the deposit, must be presented no later than November 3, 2023, in the registry of the Regional Customs and Tax Agency. of Catalonia, located at Passeig de Josep Carner No. 27, 08038, Barcelona, or in any other registry of the State Tax Administration Agency, addressed to office D08600 and indicating as reason “Barcelona Auction 1/2023”.

3.3. Bidders may submit their bids in an individual envelope for each lot and duly sealed from the date of the announcement of the auction until 1:00 p.m. on the day prior to the holding of the auction , in the manner and with the requirements established in point 5.2 . These offers will be submitted in person at the Barcelona Administrative Contraband Offences Processing Unit, located at Passeig de Josep Carner No. 27, CP 08038, Barcelona. If the offer is submitted on behalf of another person, proof of representation must be provided in order to do so.

The same procedure must be followed to place bids in the case of a second tender.

Failure to comply with the above requirements, or failure to submit any of the documents mentioned in points 3.2 and 3.3 at the place and within the time periods mentioned, as indicated above, or the constitution of the deposit outside the established period, will determine the loss of the right to take part in the auction.

A duplicate copy of the tender bids shall be drawn up upon submission, and a copy shall be delivered to the person submitting the tender.

4. INSPECTION OF THE LOTS

Goods deposited in the Regional Customs and Excise Department. of Catalonia, located at Passeig de Josep Carner No. 27 in Barcelona, may be examined on working days from the day after the publication of this announcement until the day before the auction, from 9:00 a.m. to 1:00 p.m., being necessary to request an APPOINTMENT by calling 93 344 24 62/93 344 49 03.

The goods deposited in Nave Y, located at 26 Calle Y in the Port of Barcelona, may be examined by interested parties on working days from the day following the publication of this announcement until the day before the auction, from 9:00 a.m. to 1:00 p.m., it being necessary to request an APPOINTMENT by calling 93 223 41 68.

For the examination of lots 35 to 38, you must call 973 70 67 86 to receive instructions on the day, time and place where this can be done.

5. AUCTION PROCESS

5.1. Auction table

The Auction Board will be made up of the Head of the Regional Deputy Customs and II Unit. Excise Duties of the AEAT In Catalonia, or an official to whom he delegates, as President, and at least two officials of the Department who will act as Member and Secretary. The employee or official of the AEAT will act as the public voice appointed by the President of the Board.

5.2. Bidding system

Each bid will be submitted in an individual envelope for each lot and person, duly sealed . On the outside of the envelope will be indicated only and exclusively the lot number for which the bid is being made and the indication “FIRST BID” . The envelope will contain ANNEX IV which will state the name and surname, company name or full name, NIF, address, telephone number and contact email and the lot number for which the bid is being made, as well as the bidder's position which will be stated by indicating the amount in numbers and letters . This annex must be signed by the interested party or his duly accredited representative . Bids that do not cover the minimum exit value shall not be permitted.

Also, bids for the case of second bidding may also be made. The procedure and requirements will be the same as those indicated for the first tender, indicating on the outside of the envelope only and exclusively the lot number for which the bid is being made and the indication “SECOND BID”. Bids that do not cover 75% of the minimum starting price will not be accepted.

At the end of each of the bids, the successful bidder (whoever has bid the highest amount) will be publicly announced. If several bidders place the same bid, and this amount is the highest, the lot shall be put up for auction as follows:

  1. If all the bidders who placed the same bid are present in the room, as many bids will be placed as necessary to award the lot to the highest bidder among those bidders and for an amount higher than that initially bid. Bidding will be verbal and will be carried out based on the starting price of the lot in question:
    • Up to €600 → in increments of €50.
    • From €601 to €3,000 → in increments of €100.
    • From €3,001 to €6,000 → €200 at a time.
    • From €6,001 to €10,000 → €500 at a time.
    • From €10,001 onwards → €1,000 in increments of €1,000.
  2. If not all the bidders who agree on the bid are present in the room, they will be sent a communication in order to make a new bid, which must be submitted in person to the Administrative Contraband Infringement Processing Unit of the Regional Customs and Excise Department. of Catalonia, located at Passeig de Josep Carner No. 27, Barcelona, for an amount greater than that initially tendered within ten business days from the day following notification of said communication. The same procedure will be followed in succession until the lot is awarded to the highest bidder.
  3. If there are bidders present and not present in the room among the bidders who agree on the bid, those present will be notified verbally at the same time, and will be given written notice, that they will have ten working days from the day after the auction to submit a new bid for an amount higher than that initially bid; and with the bidders not present, the procedure shall be as set out in point (b) above. The same procedure will be followed in succession until the lot is awarded to the highest bidder.

Attendance at the bidding system in person will be subject to the capacity of the room in which the auction will take place.

If bids are submitted in which there is a discrepancy between the amount expressed in numerical form and that expressed in words, the amount expressed in letters shall prevail.

The price of the award of the goods will include customs duties and other taxes arising from the import.

A notice will be issued in favor of the successful bidder for each lot awarded.

In the event of non-compliance with the above conditions the bid will be considered VOID .

Attached is bidding model in ANNEX IV .

The Board reserves the right to modify or withdraw any lot before or during the auction and prior to the bidding, as well as to suspend it if there are indications of collusion, a shortage of bidders or any cause that could be detrimental to the Treasury. 

5.3. Second auction

If all or part of the assets are not sold in the first tender the Board may agree to immediately hold a second tender, admitting bids covering 75 percent of the first tender. To participate in the second tender it will be necessary to have constituted a security deposit and presented ANNEX II , in the terms and conditions established in point 3.2 above, the non-compliance of which will determine the loss of the right to take part in the auction .

Once the public auction has concluded, the minutes of the auction will be published on the website of the State Tax Administration Agency, in which the amount for which each lot was awarded in the first and second tenders can be verified.

A notice will be issued in favor of the successful bidder for each lot awarded.

5.4. Direct award

The lots that remain, if applicable, definitely deserted (except lots 1, 2 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 35, 36, 37, 38 and 47 ), will be awarded through a direct award procedure, without a minimum award price, which will be announced on the website of the State Tax Administration Agency (https://sede.agenciatributaria.gob.es/), where an annex will be included with the list of lots that have remained unallocated.

In this case, bids must be submitted in person in a sealed envelope to the Barcelona Administrative Contraband Offences Processing Unit, located at Passeig de Josep Carner No. 27, Barcelona, within TEN BUSINESS DAYS from the day following the publication of the direct award announcement. Bids must contain the same data and requirements as those listed in point 5.2 above, failure to comply with which will result in the bid being void. In the direct awarding process, it will not be necessary to have made a previous deposit. In this case, the envelope must contain the lot number for which the bid is being placed and the indication “DIRECT AWARD” .

After the deadline for submission of bids, within a maximum of FIVE WORKING DAYS, the Direct Award Committee will meet to verify the bids that have been submitted.

Once the direct award has been concluded, minutes will be drawn up and published on the website of the State Tax Administration Agency (https://sede.agenciatributaria.gob.es/) so that anyone can verify the amount for which each lot has been awarded in said procedure.

The successful bidders will be notified of the award of the corresponding lot, giving them a period of FIFTEEN BUSINESS DAYS from the day following notification of said communication, to proceed with the payment of the auction price. Non-payment of the auction price by the successful bidder within the established period, will result in the loss of the right to award lot . In this case, the lot in question will be sold at a future auction.

5.5. Lots considered as commercial consignment

Lots number 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 34, 35, 36, 37, 38, 39, 41, 42, 43, 44, 45, 46 and 47, will be considered commercial expedition , so whoever is awarded the lot must prove to the Board that they are registered under the corresponding section of the Economic Activities Tax that enables them to buy and sell the goods included in the awarded lot. Failure to comply with this requirement will result in the loss of the right to award the lot and the amount of the deposit corresponding to it.

5.6. Payment of auction price

The successful bidders present in the room must pay into account no ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency at “La Caixa”, within a period of FIFTEEN BUSINESS DAYS from the day following the date of the Auction, the difference between the total deposit made and the award price, being obliged to compensate the Administration for any damages arising from such non-payment.

Successful bidders not present in the room at the time of the public auction will be notified of the award of the corresponding lot, giving them a period of FIFTEEN BUSINESS DAYS from the day following notification of said communication, to proceed with the payment of the auction price.

The non-payment of the auction price by the successful bidder within the established deadlines, will determine the loss of the right to award the lot and the amount of the deposit constituted that corresponds to said lot . In any case, the lot in question may be sold at a future auction.

5.7. Payable by the successful bidder

All charges, levies and taxes of any kind, type or nature (whether from a public or private entity) that fall on the auctioned contracts, or on any of the physical or legal operations that may result.

Expenses relating to the stamping of the VINs of the awarded vehicles, to obtaining any necessary facsimiles, the Spanish MOT test (ITV), technical documents and photographs, where applicable, for the registration of the number plate of motor vehicles; as well as those derived from the regularisation of the alteration of the original characteristics of manufacture thereof.

The costs necessary for the removal of the awarded goods from the place where they are stored will also be at your expense.

The containers in which the goods are located are not part of the lot and the costs of transferring and removing them will be borne by the successful bidders.

5.8. Refund of deposits

From the day after the auction is held, any deposits made will be refunded by bank transfer, except for those belonging to the successful bidders, which will be applied to the payment of the auction price. 

5.9. Proceedings of the auction

Likewise, once the auction is over, the successful bidders will be given certificates of the award of the goods at auction and their auction prices, for the applicable tax purposes. If applicable, the diligence may be submitted electronically. 

5.10. Removal of awarded property

To collect the awarded lots, all or some of the following documents must be submitted, depending on the case, to the Barcelona Administrative Contraband Offences Processing Unit:

  • Bank receipt of the pending disbursement into account no. ES77 2100 0510 1502 0019 5409 of the State Tax Administration Agency at “La Caixa”. Proof of the successful bidder's registration in the corresponding section of the Tax on Economic Activities that enables him to buy and sell the awarded assets.
  • Original and photocopy of the payment letter for the Tax on Property Transfers and Documented Legal Acts.
  • For lot No. 19, homologation of the motorcycles in Spain or DUA export of the same outside the TAU.

Once the above conditions have been confirmed, the aforementioned unit will issue a certificate of the act of awarding the assets at auction.

The awarded goods must be removed from the places where they are stored within TWENTY BUSINESS DAYS from the day following the date of the Auction, from 09:00 a.m. to 1:00 p.m., and the certificate of the minutes of the award of goods at auction must be presented . In the event that the successful bidder is not present at the time of the auction, the above period will begin to run from the day after notification of the award procedure. After this period has elapsed without the goods having been withdrawn, they will be abandoned in favour of the Public Treasury, in accordance with the provisions of the regulations on the matter, without said abandonment granting the right to the return of the amount deposited for their award.

In the case of lots awarded by direct award procedure, the above period shall commence on the day following notification of the award to the interested party.

The withdrawal of the awarded goods will be carried out by the successful bidder having to provide, where appropriate, the elements necessary for the transport of the awarded goods (example: crane for vehicle removal, etc.).

6. AUCTION ATTENDANCE

To attend the auction, prior registration is required by calling 93 344 24 62/93 344 49 03 .

Attendance at the auction will be limited by the capacity of the room in which the auction will be held.

The access instructions established by customs must be followed.

7. ACCEPTANCE OF TERMS AND CONDITIONS

Participation in the auction implies acceptance of the general conditions that govern it, which have been set out in these RULES, and of any other decisions that may be adopted by the Auction Committee.

Once the auction has ended, no claims will be accepted by the successful bidders regarding the quality or quantity of the lots, except for differences arising between the time of the award and the time of withdrawal, and proof of these differences will be their responsibility.

8. 8. FINAL RULES

Any bidder who carries out practices, either individually or in collusion with another bidder, the ultimate purpose of which is to alter the final award price of the auction may be declared responsible for the crime of price fixing in public tenders and auctions, as defined in article 262 of the Criminal Code, according to which “ Those who request gifts or promises to avoid taking part in a public tender or auction; those who try to keep bidders away from it by means of threats, gifts, promises or any other artifice; those who conspire among themselves to alter the auction price, or those who fraudulently break or abandon the auction having obtained its award, will be punished with a prison sentence of one to three years and a fine of 12 to 24 months, as well as special disqualification from bidding in judicial auctions for between three and five years. If it is a competition or auction called by the Administrations or public entities, the agent and the person or company represented by him will also be subject to a special disqualification penalty which will include, in any case, the right to contract with the Public Administrations for a period of three to five years.”

Anything not covered by this auction will be governed by the legal provisions governing sale by auction.