Importing into Spain: VAT, duty and clearance
Spain applies a 21% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
21%
Duty relief
≤ €150
EORI
ES + 9 digits
What to know before shipping
- Spain applies a 21% standard rate; reduced rates apply to food, medicine and cultural goods.
- Canary Islands, Ceuta and Melilla are outside the EU VAT area and follow different rules.
- Customs declarations are filed through the Sede Electrónica of the tax agency.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Spain. Duty is charged at 12% on the goods value; import VAT is charged at 21% on the customs value plus any duty.
Questions about importing into Spain
Is VAT different in the Canary Islands?
Yes. The Canary Islands apply IGIC instead of VAT and are outside the EU customs territory for some purposes; check the specific regime before shipping.
What happens if the buyer refuses to pay import VAT?
The consignment is usually returned or abandoned, and return shipping plus storage costs fall on the seller. Clear DDP terms avoid this.