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

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

Who is the customs authority in each country?

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

Which categories are restricted in each?

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 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 vs 🇨🇳 China

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

	🇪🇸 Spain	🇨🇳 China
Customs authority	Agencia Tributaria — Aduanas (Spanish Tax Agency Customs)	General Administration of Customs of China (GACC)
VAT / GST	21%	13% / 9% / 6%
De minimis (USD)	USD 165	USD 21
Cash declaration (USD)	USD 11000	USD 5000
Duty-free alcohol (L)	4	1.5
Duty-free cigarettes	200	400
Duty-free personal goods (USD)	USD 540	USD 730
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Pornographic material involving minors; Products from endangered species without CITES permits; Weapons without permits	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
Restricted categories	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)	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
Known scams	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.	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).

Detailed pages: Spain • China

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