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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇪🇸 Spain

CUSTOMS AUTHORITYAgencia Tributaria — Aduanas (Spanish Tax Agency Customs)
STANDARD VAT21%
DE MINIMIS (USD)US$165

De Minimis Threshold

THRESHOLD (USD)

US$165

LOCAL CURRENCY

€150 EUR

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

EU de minimis rules apply: €150 for customs duty. VAT applies to all goods regardless of value since July 2021. IVA (Spanish VAT) is collected at import. Canary Islands (outside EU VAT area) have their own tax — IGIC (7%).

As of: 2021-07-01

VAT / GST on Imports

21%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Import Declaration (EU SAD / DUA in Spain)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05EUR.1 or Invoice Declaration (for EU FTA preference)
06Import Licence (for agricultural goods, textiles, dual-use)
07Phytosanitary / Health certificate (for plants, foods from outside EU)
08CITES permit (for protected species)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import 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)
  • Endangered species (CITES permits)
  • Certain chemicals

Prohibited Import Categories

  • Narcotics and controlled substances
  • Counterfeit goods
  • Pornographic material involving minors
  • Products from endangered species without CITES permits
  • Weapons without permits

Special Notes

  • 01Spain is an EU member — no customs for intra-EU trade. These rules apply to imports from outside the EU.
  • 02IVA (VAT) is 21% standard, 10% reduced, 4% super-reduced.
  • 03The Canary Islands (Gran Canaria, Tenerife, etc.) are NOT in the EU VAT territory — IGIC (7%) applies instead of VAT, and duty-free shopping is different.
  • 04Ceuta and Melilla are Spanish territories in Africa outside both EU customs and VAT territory.
  • 05Spain's SILICIE system tracks alcohol and tobacco for excise purposes.
  • 06EU sanctions against Russia affect imports of many Russian products.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Spain.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog