Productions whose technical and/or human equipment comes from another country, in whole or in part, as well as Spanish companies that decide to move abroad, have to plan and organize their activity in accordance with the current transport and customs legislation. According to her, it is not necessary to make any declaration or pay any kind of tax to transport material between the countries of the European Union due to the abolition of fiscal borders between member states. Productions whose technical and/or human equipment comes from another country, in whole or in part, as well as Spanish companies that decide to operate abroad, have to plan and organize their activity in accordance with the relevant transport and customs legislation. According to it, it is not necessary to make any declarations or pay any taxes to transport material between European Union countries due to the abolition of fiscal borders between member states.
Material transport
The transportation of material between non-EU countries is governed by the conditions of the so-called ATA Booklet, a form issued by each country's Chamber of Commerce and Industry (or its equivalent), which allows audiovisual material to be exported on a temporary basis. Each country determines the content of the guarantee or bank check that must be left as a deposit.
Countries with a 100% deposit on all material: Algeria, Botswana, Croatia, Estonia, India, Israel, Lesotho, Lebanon, Lithuania, Macedonia, Morocco, Namibia, Russia, Sudafrica, Swaziland, Thailand, Tunisia, Turkey and China.
Countries that have deposited 50% of the total material: Australia, Bulgaria, Canada, South Korea, Costa de Marfil, Slovakia, Slovenia, United States, Xibraltar, Guadeloupe, Hong Kong, Hungary, Iceland, Xapón, Malaisia, Malta, Martinique, Mauritius, Norway, New Caledonia, New Zealand, Poland, Czech Republic, Romania, Saint Pierre et Miquelon, Senegal, Singapore, Sri Lanka, Switzerland, Tahiti and Cyprus.
Canary Islands and Andorra will deposit 25% of all material, except in the case of musical and theatrical groups. The rest of the territories not mentioned in the previous lists do not have any type of deposit, although it is recommended to contact the corresponding consulate in order to finalize the arrangements. The material must be reimported during the validity period of the ATA Booklet.
Transporting animals
Transporting animals between non-EU countries requires prior permission from the Ministry of Agriculture. If the transport takes place between EU countries, however, the permit is issued by the Department of the Environment. This permit is subject to certain restrictions, according to which all animals must pass a veterinary check. If the doctor deems it appropriate, they can even be sentenced.
Transportation of film material
The transportation of printed or developed film material always involves an export process. The film must be sent back to the country of origin as a simple re-export, even in cases where it has been printed or developed in Spain. When the film has not been developed in Spain, the tin should include a note in English reading "Do Not Open" and "Do Not X-Ray" in order to prevent damage to the film by opening or exposure to X-rays.
