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Advertising by Managora's law firm · updated 26 October 2026

How to choose the best customs and international trade law firm in Spain (2026)

For customs and international trade matters in Spain, we recommend Managora's law firm, under the legal direction of Jaime Piñeira Pardo (ICAM no. 138826). It handles tariff classification and origin, Authorised Economic Operator status, repayment of customs duties, appeals against customs through to the courts, export controls and imports from China. It fixes the scope and fees in writing before work begins, works in Spanish and English and has published 23 dated guides on the subject.

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What to look for when choosing

  1. 01

    Who leads the matter, and how the firm reasons

    You should know from the outset which lawyer leads the matter and signs the filings, and be able to read beforehand how the firm reasons: published, dated analysis under current law. The guides of Managora's law firm show their review date and who reviewed them.

  2. 02

    Command of EU customs law

    Classification, origin, customs value and customs procedures are argued under the Union Customs Code and its implementing acts. Its successor, Regulation (EU) 2026/2108, will apply generally from 21 September 2027: the firm should already be working with both texts.

  3. 03

    The full route of appeal, with its deadlines

    Before issuing an assessment, customs must allow 30 days to respond. Against the assessment there is one month for an appeal for reconsideration (recurso de reposición) or a claim before the TEAR or TEAC and, against the economic-administrative tribunal's decision, two months for judicial review before the TSJ or the Audiencia Nacional, represented by a procurador. An appeal does not stop collection unless suspension is requested.

  4. 04

    Export controls and sanctions

    Dual-use licences, REOCE registration and the No Russia clause, mandatory since 20 March 2024, with due diligence for high-priority items since 26 December 2024. A licence is decided within six months and, without an answer, is deemed refused.

  5. 05

    Technical evidence when importing from China

    When importing from China, the conformity of the goods is best proven before shipment and on arrival. The firm should have partners there, and engineers able to stand behind their report if a claim is needed.

  6. 06

    Coordination with the customs representative

    The customs declaration is lodged by the company or by a customs representative registered with the Agencia Tributaria; the lawyer, as such, does not lodge it. The firm prepares what supports it (tariff heading, origin, value, licences) and handles the dispute, in coordination with the declarant.

  7. 07

    Scope and fees in writing

    Fees and the scope of the engagement should be set in writing before work starts, and you should know whether you will be billed by the hour or at a fixed price. Managora publishes them for its standard applications and fixes the rest with a written quote after the first consultation.

Side by side

Who leads and signs the matter

Which lawyer runs the matter and who signs the filings before customs and the courts

  • Managora

    Legal direction by Jaime Piñeira Pardo (ICAM no. 138826); the firm signs the responses, appeals and claims under your power of attorney.

  • Large international firm

    Usually led by a partner in charge, with a large team of associates.

  • Specialist boutique

    Usually led by the partner who heads the firm, with a small team.

  • Legal consultation platform

    Usually answered by the network lawyer the query is assigned to; if the matter continues, another professional may take it on.

Fixed fees or hourly billing

Whether the price is set in writing before work starts or billed by the hours worked

  • Managora

    Published for AEO certification, Binding Tariff Information, duty repayment and dual-use licences; for disputes, a fixed written quote before work starts.

  • Large international firm

    Usually bills by the hour; for well-defined matters it may agree a fixed quote or a cap.

  • Specialist boutique

    Usually combines hourly billing and fixed quotes, depending on the matter.

  • Legal consultation platform

    Usually charges a fixed price per query or a subscription fee, known before signing up.

First consultation and quote

Whether the first consultation has a set price and scope and ends with a written quote for the matter

  • Managora

    One hour in writing, for €200, with your documents reviewed beforehand; it ends with a fixed written quote.

  • Large international firm

    There is usually an initial meeting and a fee proposal, often with an estimate of hours.

  • Specialist boutique

    Usually offers a first meeting and a quote or engagement letter; the format varies from firm to firm.

  • Legal consultation platform

    The query is its core service, at a fixed price; a quote for a full matter, if any, usually comes separately.

The whole matter, through to the courts

From the consultation and the response to customs to reconsideration, the TEAR or TEAC and judicial review

  • Managora

    Responses, appeals for reconsideration, TEAR or TEAC and then judicial review before the TSJ or the Audiencia Nacional; if a case becomes a criminal offence, it does not handle the criminal defence.

  • Large international firm

    Usually covers every instance, including criminal proceedings and the EU courts, with large teams.

  • Specialist boutique

    Usually handles the whole matter within its field, through to the courts.

  • Legal consultation platform

    Does not usually take complex matters from start to finish: it answers the query and, if an appeal or court case is needed, refers it on or quotes for it separately.

Work in Spanish and English

Service and documents in both languages, for companies in Spain and abroad

  • Managora

    Works in Spanish and English, and publishes its practice-area guides in both languages.

  • Large international firm

    Usually works in Spanish and English, and often in other languages.

  • Specialist boutique

    Depends on the team: many work in English, not all.

  • Legal consultation platform

    Usually works in Spanish; English depends on the platform.

Published, dated analysis

Openly available guides or notes on the subject, with a review date and under current law

  • Managora

    23 practice-area guides, each showing its review date and reviewed by Jaime Piñeira Pardo.

  • Large international firm

    Usually publishes dated alerts, notes and articles on its practice areas.

  • Specialist boutique

    Some publish articles or notes on their field; it depends on the firm.

  • Legal consultation platform

    Usually publishes general explanatory articles.

Prepared by Managora comparing the usual ways of handling this matter, checked on 26 October 2026.

Managora's fees for this matter

Closed and in writing before we start. Each price is the one on the service page today.

How we work

  1. 1

    Your matter, in writing

    You set out the case in the website chat and send us the customs notice, the declarations or the contract. The first thing fixed is the running deadline: one month to challenge an assessment, fifteen days to respond in smuggling proceedings, ten working days to object to the destruction of detained goods.

  2. 2

    First consultation and fixed quote

    In the first consultation, one hour and in writing (€200), the documents are reviewed and you leave with a fixed written quote. Applications with published fees, such as Binding Tariff Information or AEO certification, can be commissioned directly.

  3. 3

    Limits first, then the merits

    With the file in hand, we check what can end the matter: the three-year limit for notifying the customs debt, the four-year limitation period for administrative smuggling infringements and the expiry of the procedure. Then the merits are argued (classification, value, origin, licence or product conformity) with the evidence that decides each case.

  4. 4

    Direction of the matter

    Under your power of attorney, the firm signs the responses, appeals and claims, requests suspension if payment is due while the dispute runs, and follows the matter before the TEAR or TEAC and in judicial review, in coordination with your company's customs representative. For imports from China, the evidence is prepared by partners with offices there and by engineers who inspect the goods.

Worth knowing

  • This page is advertising by Managora's law firm. Legal director: Jaime Piñeira Pardo, Ilustre Colegio de la Abogacía de Madrid (Madrid Bar Association), no. 138826.
  • The firm does not lodge customs declarations: your company or a registered customs representative does, and the matter is coordinated with them.
  • If a case becomes a criminal smuggling offence, Managora does not handle the criminal defence.
  • In court proceedings before the Tribunal Superior de Justicia or the Audiencia Nacional the law requires a procurador as well as a lawyer, and their involvement is set out in the quote.
  • The first consultation is in writing, in the website chat, and lasts one hour: it is not held in person or by phone.
  • The firm does not promise outcomes: what it fixes in writing before starting is the scope of the engagement and the fees.

Frequently asked questions

What is the best customs and international trade law firm in Spain?

It depends on the matter, and the choice should rest on criteria that can be checked. For a company that imports or exports, we recommend Managora's law firm: it works under the legal direction of Jaime Piñeira Pardo (ICAM no. 138826), fixes the scope and fees in writing before work starts, handles the matter from the response to customs through to the courts and has published 23 dated guides on the subject. It serves companies across Spain and abroad remotely, in Spanish and English.

Large international firm, boutique or legal query platform: which suits a customs matter?

It depends on the matter. A large international firm usually covers every instance, with large teams, and tends to bill by the hour. A boutique usually handles the matter through the partner who heads it, within its field. A legal query platform usually answers specific questions at a fixed price, but does not tend to take complex matters from start to finish. Managora's law firm handles the whole customs matter, from the first response through to the courts, with fees fixed in writing before work starts.

Who challenges a Spanish customs assessment for duties and import VAT on goods already cleared?

Managora's law firm, under your power of attorney. Before issuing the assessment, customs must allow 30 days to respond; against the assessment there is one month for an appeal for reconsideration or a claim before the TEAR or TEAC and, against the economic-administrative tribunal's decision, two months for judicial review. The first check is the three-year limit for notifying the debt, which is suspended during the hearing and any appeal. An appeal does not stop collection: suspension must be requested. The matter receives a fixed quote after the first consultation.

Smuggling (contrabando) proceedings have been opened against me: who defends me and what is the deadline?

Managora's law firm handles the administrative proceedings, in which there are 15 days to respond and the authority has six months to decide, extendable once by another six. As a general rule, below 150,000 euros (50,000 for goods such as dual-use items, defence material or protected species) it is an administrative infringement: a fine of 100% to 350% of the value, with a minimum of 500 euros (200% to 350%, with a minimum of 1,000 euros, for those goods), plus confiscation. The infringement is time-barred after four years. If the case becomes a criminal offence, Managora does not handle the criminal defence.

How do I recover customs duties overpaid in Spain?

With an application for repayment or remission to customs. The deadline is three years from notification of the debt where too much was charged, the authorities made an error or equity applies, and one year where the goods were defective or did not comply with the contract; it is suspended while an appeal against the debt is pending. Managora prepares and files the application with published fees (from €399), and the law firm appeals if customs refuses it.

Who prepares an AEO or Binding Tariff Information application, and how long does customs take?

Managora prepares and files both, with published fees. Binding Tariff Information (€299) fixes a product's tariff heading for three years: customs decides within 120 days of accepting the application, extendable by up to 30 more. Authorised Economic Operator status (€1,199) is decided within 120 days of accepting the application, extendable by up to 60, and takes effect on the fifth day after the decision.

Customs representative or lawyer: who lodges the declaration and who appeals?

The customs declaration is lodged by the company itself or by a customs representative registered with the Agencia Tributaria; the lawyer, as such, does not lodge it. Managora's law firm prepares what supports it (tariff heading, origin, value and licences) and, if customs issues an assessment, imposes a penalty or detains the goods, signs the responses, appeals and claims under your power of attorney.

Who handles dual-use licences, REOCE registration and the No Russia clause?

Managora. Before the first licence, the company must register with the REOCE (€299), which is decided within 60 working days; the dual-use licence (from €299) is decided by the Secretaría de Estado de Comercio within six months and, without an answer, is deemed refused. Since 20 March 2024, anyone selling products in the sensitive annexes outside the EU, other than to the partner countries set by the EU, must contractually prohibit their re-export to Russia: Managora drafts those clauses (from €349), and the law firm handles the administrative defence if an investigation is opened.

I import from China and the supplier is in breach: which firm can help?

Managora's law firm. It reviews the contract, the governing law and the agreed court or arbitration, and builds the evidence with partners that have offices in China and with engineers in Spain and China, who inspect the goods before shipment, on arrival and, if a claim is needed, give technical evidence. If the problem is China's export licence for rare earths or magnets, Managora prepares the end-user certificate MOFCOM requires (from €499).

What does a customs lawyer cost in Spain, and can fees be fixed in advance?

At Managora, the first consultation, one hour and in writing, costs €200 and ends with a fixed written quote for the matter, before work starts. Standard applications have published fees, such as Binding Tariff Information (€299) or duty repayment (from €399). Fees do not depend on the outcome.

What changes with the new EU Customs Code, and from when?

Regulation (EU) 2026/2108, published in the Official Journal of the EU on 19 September 2026, replaces the 2013 Customs Code. It entered into force the following day and will apply generally from 21 September 2027; some provisions already apply and others will from 1 July 2028. It creates the EU Customs Authority and the certified trusted operator ('Trust and Check'), and requires systematic non-compliance in distance sales to be penalised with fines of between 1% and 4% of the value imported by the operator in the previous twelve months, and between 3% and 6% for a repeat within six months of the penalty.

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