Which country has the higher VAT rate, China or Spain?

China: 13% / 9% / 6%. Spain: 21%.

Who is the customs authority in each country?

China: General Administration of Customs of China (GACC). Spain: Agencia Tributaria — Aduanas (Spanish Tax Agency Customs).

Which categories are restricted in each?

China restricts: Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ); Pharmaceuticals (NMPA (formerly CFDA) approval required); Firearms and weapons (Ministry of Public Security strict permits required); Certain chemicals and hazardous materials; Radioactive materials; Seeds and plant materials (phytosanitary certificate required). Spain restricts: Firearms and weapons (Guardia Civil authorisation required); Certain medicines (AEMPS — Spanish Drug Agency authorisation); Food products from outside EU (subject to SPS checks); Plants and plant products (phytosanitary certificate from non-EU); Cultural and artistic goods (may require export certificate from origin country); Endangered species (CITES permits).

🇨🇳 China vs 🇪🇸 Spain

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇨🇳 China	🇪🇸 Spain
Customs authority	General Administration of Customs of China (GACC)	Agencia Tributaria — Aduanas (Spanish Tax Agency Customs)
VAT / GST	13% / 9% / 6%	21%
De minimis (USD)	USD 21	USD 165
Cash declaration (USD)	USD 5000	USD 11000
Duty-free alcohol (L)	1.5	4
Duty-free cigarettes	400	200
Duty-free personal goods (USD)	USD 730	USD 540
Prohibited categories	Narcotics and psychotropic substances; Publications, films, and materials deemed harmful to China's political or social stability; Gambling equipment; Counterfeit currency; Animal and plant species protected under CITES without permits	Narcotics and controlled substances; Counterfeit goods; Pornographic material involving minors; Products from endangered species without CITES permits; Weapons without permits
Restricted categories	Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ); Pharmaceuticals (NMPA (formerly CFDA) approval required); Firearms and weapons (Ministry of Public Security strict permits required); Certain chemicals and hazardous materials; Radioactive materials	Firearms and weapons (Guardia Civil authorisation required); Certain medicines (AEMPS — Spanish Drug Agency authorisation); Food products from outside EU (subject to SPS checks); Plants and plant products (phytosanitary certificate from non-EU); Cultural and artistic goods (may require export certificate from origin country)
Known scams	Fake Chinese visa / invitation-letter services demanding high fees. Use only the embassy / consulate in your home country or authorised Chinese Visa Application Service Centers (CVASC).	Tourist-area pickpocket rings in Barcelona and Madrid are the best-documented risk, not a customs scam per se. For customs: as with all EU entries, beware fake ETIAS clone domains once the system launches.

Detailed pages: China • Spain

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