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

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

What's the de minimis import threshold for each?

United States: USD 800. Spain: USD 165.

Who is the customs authority in each country?

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

Which categories are restricted in each?

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 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 vs 🇪🇸 Spain

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

	🇺🇸 United States	🇪🇸 Spain
Customs authority	U.S. Customs and Border Protection (CBP)	Agencia Tributaria — Aduanas (Spanish Tax Agency Customs)
VAT / GST	n/a	21%
De minimis (USD)	USD 800	USD 165
Cash declaration (USD)	USD 10000	USD 11000
Duty-free alcohol (L)	1	4
Duty-free cigarettes	200	200
Duty-free personal goods (USD)	USD 800	USD 540
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)	Narcotics and controlled substances; Counterfeit goods; Pornographic material involving minors; Products from endangered species without CITES permits; Weapons without permits
Restricted categories	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)	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 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.	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: United States • Spain

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