If your shipment comes from mainland Spain and Balearic Islands or any other country in the European Union and contains goods valued at over €150, or contains goods valued at below this amount but which are subject to phytosanitary controls, IIEE or AIEM, this Simplified Clearance procedure will be applied, for which a simplified SAD may need to be completed and presented to the Tax Office (AEAT).
The recipients of shipments that meet these criteria must pay Correos the Canary Island taxes (IGIC, AIEM, RM) on delivery as well as the Correos SAD management tariff.
By virtue of the administrative authorisation granted to Correos as a Customs agent, using the indirect representation modality, we offer to undertake the necessary customs procedures that will enable you to receive the shipment directly at your home address. We will also pay the associated tariffs to the Treasury.
It is very important for any company or self-employed person sending a shipment to attach the invoice to the outside of the package, indicating the Canary Islands recipient's NIF tax number. Otherwise, the shipment may be retained by Correos, in order to request the invoice before sending it.
Remember that you can reject the shipment on delivery, you can carry out the customs clearance yourself or choose an external agent to take care of it for you.
Customs has the power to inspect or retain shipments of goods and to apply any controls they deem necessary.