If you are a seller located outside Europe and you are aiming to sell your products in Spain, you must read our article to learn the procedure to import in Spain for NON European companies, and know how to get your EORI, file your tax returns and deduct your import tax in Spain or Europe
If you are thinking to buy products overseas, you must calculate the cost to import it to calculate properly your expenses. You must pay taxes and duties in Spain to import goods from outside the European Union, either an individual or a business entity. Taxes and import duties payable is calculated on the value of the imported goods plus the cost of importing them (shipping and insurance). With this article you will learn what are the cost that would have to consider and know well in advance what would be the total cost of buy goods abroad.
The import duties in Spain are typically in a range from 0% ( eg books ) until 17% ( for example Wellington Boots ) . Some products such as laptops , mobile phones , digital cameras and game consoles, are duty free . Some products may be subject to additional duties depending on the country of manufacture by example bicycles made in China could be taxed at an additional rate tax statistics or statistical value ( dumping ) of 48.5 % , Antidumping is a set of protection measures with order to avoid the practice of foreign companies to sell in foreign markets at a lower price than the market itself .
Value Added Tax ( VAT )
The standard VAT rate for importing products in Spain is 21 %, but in certain products, a reduced VAT rate of 10% or a reduction of 4% tax apply. The VAT is calculated on the value of the goods plus the costs of international shipping and insurance , in addition to import tariffs .
Minimum thresholds for paying import duties and taxes
If the sender is a company , import duties of goods in Spain are not the same than for an individual if the total value of goods (excluding shipping and insurance) does not exceed 150 € . If the total value of goods (excluding shipping and insurance) is not more than 22 € duties and taxes are not paid.
|Price of shipment including transport||Duties||General Percentaje general applied |
|Internet purchases (when sender is a company)||Less than 22 euros||Taxable (from 1th july 2021)||0 % duties – 21 % VAT|
|Greater than 22 less or equal to 150 euros||Should pay duty but not Taxes||0 % duties – 21 % VAT|
|Greater than 150 euros||Should pay Duties and Taxes||2,5 % duties – 21 % VAT|
|Shipments between individuals ||Less or equal to 45 euros||Taxable (from 1th july 2021)||0 % duties – 21 % VAT|
|Greater than 45 euros||Should pay Duties and Taxes||2,5 % duties – 21 % VAT|
 Not applicable to shipments constituting commercial expeditions
The exception to the duty and taxes payment on import shipments are for personal effects ( clothes, books , computers , furniture … ) by reason of change of residence . They are nontaxable and no need to pay duties and taxes if you provide that the age of each is equal or greater than 6 months, we recommend to include invoices to prove this to the inspections agents and avoid surprises.
Other taxes and special fees
A special tax for example to pay snuff and alcohol.
Some extra customs charges will be applied to cover the costs of conducting the required tests and / or verification testing of imported goods .
More information on the procedures for duties and taxes, import tariffs and restrictions on imports into the Revenue and Customs office Spain , you can also consult on Spainbox if you need more information on duties and taxes .
VAT is 21 % and 3% tariff .
A package of 200 € .
The rate of 3 %, 200 x 1.03 = 206 and 206 € 21 % VAT 206×1 , 21 = € 249.26 applies
To these costs must be added the cost of Custom dispatch of the Postal service, these expenses are indifferent to the value of the package :
€ 5.34 for custom clearance.
€ 23.22 to manage the DUA (Unique Administrative Document) , this can be done if you have your spanish digital certificate or electronic identification card and save you € 23.22 The package is expensive in this example: 49.26 (tax and tariff) + € 28.56 = € 77.82 Notes:
• Customs may stop any package even if the declared value is less than 22 € . For invoices that prove the value of the product is less than 22 € , you only have to pay € 5.34 to the post office or the carrier you used .
• It is recommended that the value of a package does not exceed € 150 .
• If you decide to manage the DUA personally not forget to ask get the NRC at the time of making payment at the bank, but you can not declare the package as paid. The NRC or Complete Reference Number is a code generated by a bank at the time of payment. Used to verify and authenticate information transmitted to the declarant and the declaration .
• You can read Instructions for managing DUA at the Spanish Revenue and Taxes agency https://www.agenciatributaria.gob.es/static_files/AEAT_Sede/tramites/DB01/MANUAL_DE_UTILIZACION_DEL_FORMULARIO_SIMPLIFICADO.pdf
If you want to save time and all these steps, you ask us at SpainBOX, we do not charge anything for management and you will receive the DUA advice on the best courier for your import and export shipments. We can help you to classify of goods that you need to import to Europe from overseas.
Fell free to comment and ask us for any product you need to import to europe and i will tell you the duty and taxes you will need to pay to receive it
Changes to the EU import procedure coming in July 2021, we want to emphasize that the method for importing into the EU will change in July 2021, and shipments will no longer be able to be declared in any other way than as products supplied to EU customers from outside the EU. This means that the vendor must register for EU VAT and collect it at the point of sale. Instead of collecting import VAT at the time of import, the seller would pay this to the appropriate tax authorities. It is therefore critical that sellers are informed of this and have the required processes in place, including EU VAT/EORI number registration, by July 1, 2021.
From 1th July, 2021. is taxable <22 euros invoices, for more info check Cross-border VAT e-commerce updated EU