Duties, Taxes and Fees which may apply to imports into Spain, is one of the most understoods parts of any process when start’s up or companies start in shipping business.

As a member of the European Union and World Trade Organization, imports into Spain follows EU and GATT trading regulations.

Spain calculates customs duties based on cost, insurance and freight (CIF).  Non-EU imports are charged the EU Common External Tariff rates.

Duties, taxes and fees imports into Spain. customs clearance aduana nf spain transitario forwarder agente de aduanas.

 

 

DUTIES imports into Spain

Duties vary depending on the cargo.

You can check what you are going to pay for your cargos imports into Spain in our DUTIES PAGE, in our TOOLS section.

Other extra common taxes and duties pay the imports into Spain due the cargo are:

Countervailing Duties which extend from 5% to 33% are put in place to offset low-priced, subsidized imports which negatively impact Spanish industries.

Watch Duty Rate is based on the how a watch is classified when it enters Spanish customs.  The duty ranges from none if cost of commercial shipment is less than 22 EUR to duty be assessed for commercial shipments over 150 EUR.

Antidumping Duties are charged when the imports are priced less than the normal value of the products and as a result, adversely affect Spanish industry.  Dumping occurs when the price of the product is less than what is ordinarily charged for use in the exporting country.  If there is no comparable domestic price, dumping is assumed when the import is priced less than the highest comparable price charged when exported into a third country; or when the import is sold at a price less than the cost of production plus reasonable selling expense and profit in the originating country.  The duty is limited to the difference between the dumping price and the comparable price.

Excise Duties are levied against luxury goods such as perfume, alcohol, tobacco products and other commodities as deemed by Spanish regulations.

Import Taxes for most imports into Spain are charged under MFN (Most Favored Nation) rates.  Textiles, autos, electronics, meat, sugar, cereal, tobacco and alcohol are taxed at higher rates.

 

VAT

Since joining the European Union in 1986, imports into Spain are also subject to the VAT (Value Added Tax) charged under three rate categories.  Most manufactured goods over 22 EUR are taxed at 21%.  Agricultural, medical, pharmaceutical, various services and human and animal food are taxed at the 10% rate.  A rate of 4% is applied to bread, dairy, eggs, produce, vehicles and medical equipment for the disabled and public transportation vehicles. (Please verify with us at time you are reading this post, these are the actual rates).

NON COMPANY IMPORT

If you are not a company and you are not registered in Spain as importer of the cargo you want to entry (IAE), then you pay an extra 5.2% of the value CIF of the cargo. This tax is called in Spain: ‘RECARGO DE EQUIVALENCIA’.

 

OTHER FEES

Customs Fees include fines and penalties which may be charged when a customs declaration or commercial invoice is submitted late, or when there is a 4% or greater discrepancy between declared and submitted values.

Examination Fees to recover the expense of verification, testing and inspection mandated for entry of certain goods into Spanish commerce.  Cosmetics, drugs, medicines and artwork may be assessed examination fees.

And obviously the freight fees, FOB expences at departure, all of this will depend on the INCONTERMS ( EXW, DDP…..) you will buy / sell.

You can ask us for a QUOTE, we will answer you within 24 hours.

 

RESUME

The main fees you need to pay are: VAT and the DUTIES of the cargo to the customs goverment  + Shipping expences to the freight forwarder you will hire.

 

For assistance on managing customs clearance in Spain, please send us a ticket via our SUPPORT department we will be more than happy to help you.