Customs in Spain

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Customs Procedures

Import Procedures
You must submit to the Customs Office:
- the sales or pro-forma invoice
- a brief declaration (manifest (plane or ship)) for taking charge of the merchandise
- a common law declaration (UDF, unique data folder), as welll as the accompanying documents to enable their customs clearance.
The UDF form can be collected from the chambers of commerce or from an authorized printer. A computerized customs clearance platform (SOFI) can be accessed in the customs offices or in some chambers of commerce.

In case of intracommunity deliveries and purchases, goods exchange declaration (GED) or Intrastat declaration must be send to the customs service.

Specific Import Procedures
Import limitations affect farm products, textiles, iron and steel as well as weapons and defense equipment.
Some products must be presented with a community vigilance document, a certification document or an import license.

Entire information concerning the system of imports which is applicable in Spain is present in the Circular dated April 9, 2007 of the Secretaría General de Comercio Exterior.
For further information on the general system of imports, visit the website of the Ministry of Industry, Tourism and Commerce.

For further information on the system of imports for textile products, click here.
Importing Samples
Business executives entering with commercial samples must carry a letter from their company certifying their status, an identification document of the samples and a certificate that the samples are not for sale. The ATA book can be used.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Operations within the EEE are exempt from duty.
The Common Customs of the European Union is applied to merchandise from outside Europe. Generally, customs duty are relatively less, especially for industrial products (4.2% on an average).
Products Having a Higher Customs Tariff
Customs duty is higher on textiles and processed food products (average 17.3% duty).
Preferential Rates
Granted for imports from countries with which the European Union has signed trade agreements.
Complete list of regional trade agreements of the European Union

For further information regarding the application of customs policy in Spain, please visit the Customs Administration (Agencia Tributaria) website.
For further information regarding the application of customs policy in the EU, please refer to the document of the European Commission.
Customs Classification
SH Nomenclature + additional subdivisions up to eight numbers and own legal notes created for community purposes.
Method of Calculation of Duties
Customs Duty is calculated Ad Valorem on the CIF value.
Method of Payment of Customs Duties
Customs duty is payable in cash (in Euros, by cheque, by money order, by wire transfer); payment terms can possibly be granted via collection credit or customs credit.
Import Taxes (Excluding Consumer Taxes)

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