International destination listing

An import permit is required for many goods. Before posting any item, senders should confirm that the addressee has any necessary permit. Senders should determine import restrictions from the country's authorities before posting:

• animals and animal products
• cereals
• chemicals
• coffee, tea, maté and spices
• clothing, footwear and textiles
• bicycles parts
• essential oils and perfumes
• fertilizers
• foodstuff
• jewelry and precious objects
• lighters
• pharmaceutical products
• plants and parts of plants
• plastics
• tobacco
• waste
• Wood and wood products

Meat, meat products, milk and milk products must be accompanied by a veterinary certificate from the country of origin.

The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Spain and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Spanish Government agencies for which the Spanish Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use; require treatment, labeling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Spanish importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Spain.

Spain has very restrictive regulations for the import of explosives, fire weapons, defense equipment and material, tobacco and gambling materials. The government also highly restricts the import of many types of pharmaceutical products.

Gifts

There is no special clearance for Gifts.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• all forms of asbestos fibers
• Atlantic red tuna (Thunnus Thynnus) originating from Belize, Panama, or Honduras
• certain U.S. Beef hormones
• cotton seed
• drugs and medicines
• foodstuffs containing saccharine
• items having a flexible metal blade entirely contained in a plastic, paper, or fabric sheath
• live animals
• lottery tickets
• l-trytophane and any items having L-trytophane as an ingredient
• magnets
• medical thermometers containing mercury intended for human use
• mushrooms and microbes, cultures of
• playing cards
• religious relics and objects, such as rosaries
• rubber erasers that are similar in appearance to food
• products that are easily ingested
• products containing the biocide dimethylfumarate (DMF)
• seeds and beans from Egypt
• toys and games containing copper sulfate
• weapons of whatever type or category, and all components of weapons.

Special Import Provisions

Food Products

The importation of food products containing meat or milk products for personal consumption is prohibited unless accompanied by the necessary documentation from the official veterinary services of the country of origin. Infant food, infant milk and special foods required for medical reasons can be imported under the condition that these products do not require refrigeration prior to opening, and are packaged proprietary brand products.

All shipments from Canada, China, Japan and the United States that contain Non Manufactured Wood Packaging Materials (NWPM) of coniferous wood, must be treated and marked.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Commercial goods mailed to Spain do not normally require an invoice. Used clothing and other materials require a Certificate of Disinfection. Plants and plant products require a Phytosanitary Certificate. Some goods require a Certificate of Origin.

Note: For all items shipped to the Canary Islands and containing merchandise, a commercial invoice must be included in addition to the appropriate Customs Declaration/Shipping label (CN 22 and CN 23).

Document Requirements

Several different forms of documentation may be required for shipments to Spain. Exporters are required to present one commercial invoice, one bill of lading and three copies of a certificate of origin for all shipments. Other certificates are necessary for exporting pharmaceutical goods, foods, live animals and some medical goods. Some of the documentation required may be:

Commercial Invoices - Invoices are required for all dutiable shipments relating to commercial transactions between companies and companies; companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction. It must be in Spanish for export shipments or accompanied by a translation. It can be in any official language for import shipments and, if required by customs, must be accompanied by a translation. A party, who is knowledgeable of the transaction, must furnish translation, if requested.

Specific invoice details are required for a number of commodities including the following:

• textiles - the fabric breakdown, whether knit or woven and, for clothing articles, the gender;
• marked/mutilated samples - the words "mutilated samples" or "marked samples, not for resale" as applicable;
• software on CD's and floppy disks - The value of software must be shown separately from software support.

Dangerous Goods Certification - Some goods will, in addition to the standard documentation noted above, require DG certification. (i.e. Perfumes, liquor, chemicals, etc.)

Import Licenses

Import Authorization: (Autorizacion Administrativa de Importacion, AAI) - used to control imports, which are subject to quotas.

Prior notice of imports: (Notificacion Previa de Importacion) - used for merchandise that circulates in the EU Customs Union Area, but is controlled for statistical purposes only. The importer must obtain the document and present it to the General Register.

Importers apply for import licenses at the Spanish General Register of the Secretaria General de Comercio Exterior. A commercial invoice that includes freight and insurance, the C.I.F. Price, net and gross weight, and an invoice number must accompany the license application. Customs accepts commercial invoices by fax. The license, once granted, is normally valid for six months but may be extended if adequate justification is provided.

Goods that are shipped to a Spanish customs area without proper import licenses or declarations are usually subject to considerable delay and may run up substantial demurrage charges. Prior to making shipments, exporters should ensure that the importer has obtained the necessary licenses.

Pharmaceutical Certificates - These certificates are required by Spanish Customs for drugs and certain sanitary items. A standard analysis bulletin issued by the manufacturer, listing the product composition, is acceptable for customs purposes.

Certificates of Origin - Certificates of Origin are required for the importation of Textile products. Exceptions from this requirement include marked and mutilated samples; luggage made up of textile materials, canvas bags, and bona-fide gifts, . A Certificate of Origin is recommended to be provided for every commodity subject to import licensing and /or quota restrictions from some origin countries and is required for all textile products imported into Spain that originate in Hong Kong, Macao, or Singapore regardless of the value.

Certificate of Origin Form A - A Certificate of Origin Form A may be required for goods under formal entry claiming preferential duty or exemption under the various agreements of Generalized System of Preferences. It should be produced at the time of entry and must be in the possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.

EUR 1 Form Import - An EUR 1 form may be required for goods under formal entry claiming preferential duty or exemption under various bilateral agreements by the European Union countries and some specific countries or groups of countries. It should be produced at the time of entry and must be in possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.

EUR 1 Form Export - An EUR 1 form may be compiled exporters from the European Union to some countries to claim preferential duty or exemption under the various agreements as per the above paragraph.

Quotas - Quotas have been assigned by the European Union to specific countries for specific products, which allow for the controlled importation of specific products.

Declaration of Antiquity - A declaration must be shown on the invoice for goods over 100 years old. The statement must include the words "circa date" followed by the year of manufacture whether known or estimated.

Customs Procedure:

In cases where items are addressed to an individual with a value of less than 150 € and is not subject to import controls, but is subject to duties and taxes, post shall arrange for formal customs clearances. In other cases, the addressee of the item will receive a Notice of Arrival, where they will be informed of the steps required for duties and customs to be paid on the import.

There are two primary entrance types for importing into Spain:

1. Standard Clearance Procedure

2. Simplified Declaration Procedure.

The two procedures apply to all shipments, regardless of value.

Value Added Tax (VAT)

On July 1, 2021, the European Union (EU) made changes to their Value Added Tax (VAT) rules. The EU removed the VAT exemption of €22, and VAT is now required for all commercial items imported into the EU, with the exclusion of gifts and goods subject to excise duties.

The EU customs authorities have created a portal called the Import One-Stop-Shop (IOSS) to manage the payment of VAT. For shipments under €150 in value, commercial customers can charge the VAT at the time of purchase (rather than collecting at the door) and use the IOSS portal to remit VAT payments monthly, directly to the EU. The IOSS is not allowed for gifts or for goods subject to excise duties (such as tobacco or alcohol). If using the IOSS scheme, the IOSS number and the 6-digit HS code are mandatory. 

Prepaying the VAT is not required and if the IOSS number is not provided, VAT, Duties and any additional fees will be collected from the recipient prior to delivery.

For more information on the EU VAT changes, see our EU VAT FAQ.