Importing to Spain
Customs duty, VAT, and import regulations, updated 2026
Key facts at a glance
The low value rule
None, flat charge per item instead. Nothing: the relief was abolished.
Source: Council Regulation (EU) 2026/382, Article 1 and Article 2. Compare every market →
Low value consignments: €3.00 per item
Since 1 July 2026 a consignment reaching Spain through a distance sale with an intrinsic value at or under €150 carries a flat €3.00 of customs duty for each distinct tariff classification in it, instead of the percentage rate for the commodity code. It is set by Council Regulation (EU) 2026/382, Article 2 and it expires 1 July 2028. Verified 2 September 2026. What it costs per parcel → Not the proposed handling fee →
What this site prices into Spain
This site holds 92 duty rows for Spain, derived from the EU common external tariff rather than read as national rows, and they run from 0% to 17%. 34 of them carry no duty at all.
For comparison, the simple average MFN rate across all products is 4.3% on the 2026 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, European Union member profile: simple average MFN applied 2026, all products. Spain applies the EU Common Customs Tariff.
The 21 percent rate is mainland Spain. The Canary Islands, Ceuta and Melilla sit outside the EU VAT territory and run their own regimes.
A worked shipment into Spain
340130, skin-washing preparations, liquid or cream, retail, invoiced at EUR 2,000.00 and shipped to Spain. Duty at 4%.
| Goods | EUR 2,000.00 |
| Freight | EUR 120.00 |
| Insurance | EUR 30.00 |
| Customs duty | EUR 86.00 |
| Import tax at 21% | EUR 469.56 |
| Landed cost | EUR 2,705.56 |
Priced with the same function the duty calculator answers with, so this total is reproducible. See the full table for 340130 →
What this site does not price into Spain
No code carries a declared absence for Spain. Every code this site prices into this market carries a figure, and the codes it does not price are not recorded against Spain separately.
Selling into Spain rather than buying?
The same tariff, the same shipment, and the five questions a seller has instead of a buyer's. The exporter's guide to Spain →
2026 tariff update
The €150 duty relief was abolished across the EU on 1 July 2026 and replaced by a temporary €3 per item charge on low value distance sales, running to 1 July 2028. Separately, Spain closed the Documento Único Administrativo to new import declarations on 14 October 2025 and moved to the Union Customs Code H1 dataset, which is a much larger electronic message rather than a fixed form.
Source: Agencia Tributaria (AEAT). Last verified 2 September 2026 (2026-09-02).
Overview
Import process
Practical tips
Restricted and prohibited goods
CITES species, certain food without sanitary certificate, counterfeit goods
What to re-check first
Each claim on this page was checked against a published source on 2 September 2026. These are the items most likely to have moved since.
The DUA closed to new import declarations on 14 October 2025. This is a data model change, not a rename, so mapping tables need rebuilding rather than relabelling.
The €3 per item charge is temporary and legislated to run to 1 July 2028, after which normal classification rates return.
The 21% standard and the 10% and 4% reduced rates are national and move independently of EU customs rules.
Calculate duty for Spain
Get an instant estimate for any product shipped to Spain.
Other countries
All countries →Common HS codes
847130 Laptops 851713 Smartphones 610910 T-shirts (cotton) 640319 Leather shoes 420211 Leather handbags 910221 Wristwatches 870380 Electric vehicles 220421 Wine Quick links