Customs import procedures

If you are expecting an international shipment, remember that all goods, even those purchased online, may be subject to restrictions, as well as the payment of customs and handling fees by Correos depending on their content, value and other criteria that Customs applies to shipments:

• Customs import charges according to current legislation:
  • Payment of customs duties (European Union tax) depending on the content of the shipment.
  • Payment of national taxes (VAT) or local taxes (IGIC, AIEM, IPSI) as appropriate.
  • Payment of special taxes: tobacco, alcohol, etc.

• Correos charges for handling and processing shipments:
  • Processing of the Single Administrative Document (SAD) for Imports Fee for presentation to Customs (ordinary SAD for shipments >150 EUR)
  • Customs handling fee (shipments ≤ 150 EUR that do not come by IOSS)
  • Expenses derived from border security controls, depending on the nature of the shipment (health, pharmacy, veterinary, etc.).
  • Any other expenses derived from the necessary steps for the customs management of the shipment.

It is essential to present the commercial invoice, proof of online payment for items purchased online or for shipments with goods or any other document that may be required.

It is the recipient's responsibility to know the import conditions of their shipment (prohibitions, restrictions, limitations, etc.) and to inform themselves about the documents that may be required upon arrival: commercial invoice, certificate of origin, licences, special authorisations for border controls, etc.

Import into Spain of postal shipments originating in the United Kingdom, with the exception of Northern Ireland.

As from 1 January 2021, for Correos to be able to deliver shipments containing goods originating in the United Kingdom, except for Northern Ireland,  to addressees in Spain, they must be presented for clearance at Spanish Customs.

The addressee shall bear the costs corresponding to the customs processing as well as the payment of the taxes accrued in accordance with the customs regulations in force (VAT or IGIC in the Canary Islands) and Special Taxes. However, it may be exempted from the payment of duties when there is  documentary proof that the goods contained in the shipment are of United Kingdom origin, except for Northern Ireland (The communication of the origin shall be made in a declaration of preferential origin of the exporter on the invoice, or in any other document that describes the originating product in sufficient detail to allow its identifier).