Spain · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Spanish trade with non-EU countries clears through the Spanish Tax Agency's Customs (Aduanas) with an EU EORI number. You classify goods in TARIC to find duty and import VAT (21% IVA), which can be deferred to your VAT return. Declarations use the DUA; intra-EU trade needs Intrastat and dual-use exports need a licence.
Foreign trade in Spain follows EU customs rules, administered by the Agencia Tributaria's customs department. Traders need an EORI number to import or export.
- Spain applies the EU Customs Union rules; intra-EU trade is duty-free.
- Importers and exporters need an EORI number registered with customs.
- Customs declarations and import VAT apply to goods from outside the EU.
- 1
Get an EU EORI number
Register for an EORI number with the Spanish Tax Agency (Aduanas) to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for non-EU imports.
- 3
Handle import VAT (IVA)
Import VAT (21%) applies; you can opt for deferred import VAT (IVA diferido a la importación) so it goes on your monthly VAT return instead of being paid at customs.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence.
- 5
Declare via the DUA
Submit the Single Administrative Document (DUA) electronically, usually via a customs agent, with the invoice and transport documents.
- 6
Report intra-EU and resolve disputes
File Intrastat for intra-EU trade, apply for Binding Tariff Information, and appeal customs decisions.
- EU EORI number
- TARIC classification + duty rate
- Import VAT (21% IVA) + deferred-VAT option
- Dual-use/sanctions export licence
- DUA electronic declaration
- Invoice + transport documents
- Intrastat (intra-EU, over threshold)
- Binding Tariff Information / appeal
- Agencia Tributaria
Agencia Tributaria (Aduanas) — customs and foreign trade.
Frequently asked questions
What is the DUA?
The Documento Único Administrativo (Single Administrative Document), the standard EU customs declaration used in Spain for imports and exports.
Can I defer import VAT in Spain?
Yes — businesses on the monthly VAT regime can opt for deferred import VAT (IVA diferido), declaring it on the return rather than paying at customs.
Do I pay duty on EU goods?
No — goods in free circulation within the EU move without duty; customs duty applies only to non-EU imports.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $11,000
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- $480
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- General Access Point (administracion.gob.es) — Central portal for Spanish public administration services
- Immigration e-Office (Extranjería) — Residence, foreigner ID (NIE/TIE) and immigration procedures
- Tax Agency (Agencia Tributaria) — Spanish income tax (IRPF) and VAT (IVA) filing
- Ministry of Foreign Affairs (visas) — Visa applications abroad and consular services