Useful general information

  • The introduction of goods into the Iberian Peninsula, the Balearic and Canary Islands from third-party countries, Ceuta or Melilla, is subject to the payment of import duties, VAT or IGIC (Canary Islands) and, where applicable, Special Taxes, and requires the submission of an import declaration (SAD).

    Individuals who make online purchases or receive shipments from individuals which exceed the exemptions stated in the table, can make the customs declaration via the E-Office of the Tax Agency, provided that they have a digital certificate. This service is free of charge, the individual being obliged to pay to the Tax Agency, exclusively, the customs duties and VAT (in the Canary Islands the IGIC will be paid to the Canary Islands Government).These amounts are INDEPENDENT of any which may be charged by the postal operator or transporter.

    In order to be able to make this declaration, individuals must request from their POSTAL OR TRANSPORT OPERATOR the summary/shipment declaration number and the commercial documentation accompanying the shipment.

    Unless the interested party expressly indicates the tariff classification applicable to the imported goods, a generic classification will be applied which signifies the application of the following rates:tariff 2.5%;VAT 21%;IGIC 7%.

    It is necessary to take into account that to apply the exemption from importing rights of article 23 of RegulationEU 1186/2009 of 16 November 2009, which establishes a Community system of exemptions from customs duty:

    • These are shipments of negligible value, whose "intrinsic value does not exceed 150 euros in total per shipment".
    • The intrinsic value of the goods is considered to be their value, less insurance and freight expenses.

    To determine the final price of a purchase (taxes and expenses included), it is recommended to confirm, prior to carrying out the transaction, the delivery conditions in which the products are to be acquired, since the price of the article will vary based on this.Thus:

    • If the purchase is made on a DDP basis (duties and taxes paid), i.e. with all expenses and taxes included, the goods will be delivered to your address with no additional cost.
    • Otherwise, the price of the item will be increased by the taxes and management expenses generated as a result of the importing and which, in any event, will be charged by the freight company or customs representative or paid by the buyers themselves.
     

    Value of shipment (not including transportation and insurance)

    Taxes payable

    General percentage applicable [1]

    Online purchases (sender is a company)

    22 euros or less

    Exempt from customs duty and VAT

    0 % duty

    0 % VAT

    Between 22 euros and 150 euros

    Exempt from customs duty but subject to VAT

    0 % duty

    21 % VAT

    Over 150 euros

    Subject to customs duty and VAT

    2.5 % duty

    21 % VAT

    Shipments between individuals [2]

    45 euros or less

    Exempt from customs duty and VAT

    0 % duty

    0 % VAT

    Over 45 euros

    Subject to customs duty and VAT

    2.5 % duty

    21 % VAT


    [1] These percentages apply when the private individual does not specify the tariff classification of the goods. If specified, the corresponding amount will apply.

    [2]Does not apply to shipments classed as commercial consignments, which are subject to the limits established for online purchases.