Which country has the higher VAT rate, Spain or United States?

Spain: 21%. United States: n/a.

What's the de minimis import threshold for each?

Spain: USD 165. United States: USD 800.

Who is the customs authority in each country?

Spain: Agencia Tributaria — Aduanas (Spanish Tax Agency Customs). United States: U.S. Customs and Border Protection (CBP).

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). United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities.

🇪🇸 Spain vs 🇺🇸 United States

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

	🇪🇸 Spain	🇺🇸 United States
Customs authority	Agencia Tributaria — Aduanas (Spanish Tax Agency Customs)	U.S. Customs and Border Protection (CBP)
VAT / GST	21%	n/a
De minimis (USD)	USD 165	USD 800
Cash declaration (USD)	USD 11000	USD 10000
Duty-free alcohol (L)	4	1
Duty-free cigarettes	200	200
Duty-free personal goods (USD)	USD 540	USD 800
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Pornographic material involving minors; Products from endangered species without CITES permits; Weapons without permits	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)
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)	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)
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 ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.

Detailed pages: Spain • United States

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