Any goods that enter the Canary Islands are subject to customs import procedures, whether the importer is a company or a private individual and whatever the shipment is used for.
The import procedures vary according to the origin, value and type of goods:
- Ordinary Clearance of Import (Ordinary SAD): If your shipment of goods comes from Ceuta, Melilla or any non-European Union country and the import is subject to prior safety controls, quasi-customs controls, special taxes or AIEM.
- An ordinary SAD will be filled in and presented to the AEAT when the goods are valued at over €150, or where they are valued at under €150 and the import is subject to safety controls (sanitary, pharmaceutical, phytosanitary, etc.) or the goods are subject to special manufacturing taxes (IIEE) or AIEM taxes or the shipment contains perfumes.
- Simplified Clearance of Import (Simplified SAD): if your shipment of goods comes from Mainland Spain and Balearic Islands or from any other country in the European Union.
- An ordinary SAD will be filled in and presented to the AEAT/ATC, provided that the goods are valued at over €150, or where they are valued at under €150 and the import is subject to phytosanitary control, or the goods are subject to special manufacturing taxes (IIEE) or AIEM taxes, or the shipment contains perfumes.