Does it matter where your company is based?
Yes — significantly. Whether you are inside or outside the EU determines whether there is any customs process at all. EU companies selling to Spain benefit from free movement of goods within the single market: no customs declaration, no import duty, no border checks. Only Intrastat reporting applies above certain thresholds. Non-EU companies — including UK companies since Brexit — face a full customs entry process every time goods cross into Spain.
🇪🇺 EU companies
- No customs declaration
- Free movement of goods
- Intrastat above thresholds
- VAT handled via reverse charge
- No import duties
🇬🇧 UK companies
- Full customs entry since Brexit
- UK–EU TCA: 0% duty with Rules of Origin proof
- Import VAT (IVA) 21% applies
- Spanish buyer needs EORI
- EUR.1 or origin declaration required
🇺🇸🌍 USA / non-EU
- Full customs entry required
- EU Common Customs Tariff applies
- 0% if trade agreement exists (CETA, JEEPA…)
- Import VAT (IVA) 21% applies
- Spanish buyer needs EORI
How does the import process work in Spain, step by step?
When goods arrive in Spain from outside the EU, the Spanish importer — or, more commonly, their freight forwarder in Spain — files a customs declaration with AEAT, Spain's tax authority. Here is what that process looks like in practice:
You ship the goods and send documents to your buyer
Once dispatched, you send the commercial invoice, packing list and transport document (airway bill or bill of lading) to your Spanish buyer or their freight forwarder in Spain. These documents are the basis for the customs declaration.
Goods arrive at the Spanish entry point
By sea: Valencia, Barcelona, Algeciras or Bilbao. By air: Madrid-Barajas, Barcelona El Prat or Sevilla. By road: La Jonquera or Irún (from France). Goods enter temporary storage at the port or airport.
The DUA is filed with AEAT
The buyer's customs agent (agente de aduanas) files the DUA — Spain's import declaration — electronically with AEAT. It includes the HS tariff code, declared value, country of origin and the importer's EORI number.
Import duty and VAT are paid
The buyer pays customs duty (based on HS code and customs value) plus Spanish import VAT — IVA — at 21% on the customs value. VAT is recoverable by VAT-registered Spanish buyers in their quarterly return.
AEAT releases the goods
AEAT assigns the declaration a green (automatic release), orange (documentary check) or red (physical inspection) channel. Green channel is the norm for well-documented standard commercial shipments. Clearance takes 24–48 hours at ports, 12–24 hours at airports.
What documents do you need to provide as the exporter?
The quality of your documentation directly determines how fast your buyer's customs agent can clear the goods. Missing or incorrect documents are the single biggest cause of delays at Spanish customs — and storage charges at ports begin immediately.
| Document | What it must include | Required? |
|---|---|---|
| Commercial Invoice | Seller and buyer details, full description of goods, HS tariff code, quantity, unit price, total value, currency, Incoterm, country of origin | Always |
| Packing List | Number of packages, dimensions, gross and net weight per item and per package, reference numbers | Always |
| Bill of Lading / Airway Bill | Issued by the carrier — identifies the shipment, vessel or flight, origin and destination | Always |
| Proof of Origin (EUR.1 / origin declaration) | Proves manufacturing country. Required to claim 0% preferential duty under UK–EU TCA, CETA, JEEPA or other EU trade agreements | If claiming preference |
| CE Declaration of Conformity | Required for regulated product categories entering the EU: electronics, machinery, medical devices, toys, PPE | If applicable |
| Phytosanitary Certificate | Required for plants, plant products, fresh fruit, vegetables and some wooden packaging material | If applicable |
| Health / Veterinary Certificate | Required for food of animal origin, entering via an EU Border Inspection Post | If applicable |
| MSDS / DGR declaration | Required for dangerous goods — chemicals, lithium batteries, flammable materials | If DGR cargo |
The most common mistake: sending a commercial invoice without the HS tariff code, or with a vague goods description like "machine parts" or "samples." Spanish customs agents need the precise HS code to classify goods and calculate duty. If it is missing, the DUA cannot be filed — clearance stalls, and storage fees accumulate at the port.
How much are import duties and VAT when exporting to Spain?
Spain applies the EU Common Customs Tariff. Duty rates depend entirely on the HS tariff code. As a general guide: raw materials and industrial inputs typically attract 0–2%; semi-finished goods 2–5%; manufactured consumer goods 4–12%; sensitive sectors like textiles, footwear and some food up to 20%. Most standard manufactured goods fall between 2 and 7%.
On top of duty, Spanish import VAT (IVA) of 21% applies on the customs value — which is the sum of the goods value, international freight, and insurance, plus the customs duty itself. For most Spanish businesses, this IVA is fully recoverable in their quarterly tax return. For private individuals, it is a permanent cost.
Trade agreements that can reduce your buyer's duty to 0%: The UK–EU Trade and Cooperation Agreement (TCA) offers 0% duty on goods of UK origin that meet the Rules of Origin criteria. Canada benefits from CETA, Japan from JEEPA, South Korea from the EU–South Korea FTA. Check the EU Market Access Database with your specific HS code and country of origin to find the applicable rate.
Rules of Origin are not automatic. To claim preferential duty under the UK–EU TCA, your goods must be of UK origin — not merely shipped from the UK. You need to provide a EUR.1 movement certificate or an origin declaration on the invoice. If you sell goods manufactured in China but shipped via the UK, those goods do not qualify for the preferential rate.
Does the Spanish importer need an EORI number?
Yes — and this is one of the most frequent practical problems when a buyer is new to importing. Any company importing goods into Spain from outside the EU must have an EORI (Economic Operator Registration and Identification) number. In Spain, EORI numbers are issued by AEAT, linked to the company's CIF/NIF tax identifier, and obtained via online registration — typically within a few days.
If your Spanish buyer's goods arrive at the port without an EORI in place, the customs declaration cannot be filed. The cargo sits in temporary storage and storage charges start accumulating immediately. Confirm your buyer has an active EORI before you book the shipment.
As the foreign exporter, you do not need a Spanish EORI unless you are selling on DDP (Delivered Duty Paid) terms and taking responsibility for the Spanish import customs yourself — which also requires appointing a fiscal representative in Spain.
Which Incoterm should you use when exporting to Spain?
The Incoterm you agree with your buyer determines who controls the freight, who pays, and — critically — who handles Spanish customs and pays the import duties. Here are the most common terms used for exports to Spain:
DAP is the recommended default for most B2B exports to Spain. It gives you control over the international freight cost and timeline, while leaving Spanish customs in the hands of the party that has the relationships, the EORI, and the local knowledge — your Spanish buyer and their freight forwarder.
Where do goods enter Spain, and does it affect clearance?
Spain's main import entry points each have their own character and typical transit times. The entry point affects which customs authority handles the declaration, which handlers are involved, and how quickly goods can be collected.
- Port of Algeciras: Spain's largest container port. Strong for deep-sea traffic from Asia, Africa and the Americas. Major transhipment hub.
- Port of Valencia: Busiest import port for Mediterranean routes and Northern Europe. Strong FCL and LCL consolidation infrastructure.
- Port of Barcelona: Mediterranean routes, Ro-Ro traffic, ferry connections to Balearics and North Africa.
- Port of Bilbao: Gateway for Northern European road and sea freight. Direct ferry connections to the UK (Brittany Ferries, P&O).
- Madrid-Barajas (MAD): Spain's main air freight hub. Best-connected EU airport for Latin America. Strong direct routes to the USA, Middle East and Asia.
AJ Logistics, based in Madrid, manages customs coordination and inland delivery across all Spanish entry points — working with accredited customs agents at each location.
What are the most common mistakes when exporting to Spain?
- Missing or wrong HS code on the commercial invoice. The HS code is mandatory for the DUA filing. Without it, clearance stops.
- Undervaluing the shipment. The declared value on the invoice must reflect the actual transaction price. Systematic undervaluation is a customs offence under EU law and can result in penalties for your buyer.
- Claiming preferential origin without proof. If you declare UK or Canadian origin to benefit from a 0% rate, you need a valid EUR.1 or origin declaration. Without it, standard duty is charged.
- Missing CE marking for regulated products. Electronics, machinery, medical devices and toys must carry a CE declaration of conformity. Goods without it are held at customs until the documentation is produced.
- Buyer has no EORI. If your buyer has never imported before, ask about the EORI before booking the shipment — not after it arrives at the port.
- Choosing DDP without understanding the obligations. DDP requires you to pay Spanish IVA and manage customs in Spain. It sounds simple but commits you to a process that requires a local representative and fiscal registration in Spain.
