All shipments imported to Ceuta are subject to customs import procedures regardless of their origin, value, the nature of their contents or the nature of the recipient or sender.

There are two import procedures in Ceuta: 

• Simplified declaration for low value consignments (Low value H7)
  If your consignment meets the following requirements
  • The value of the goods does not exceed €150
  • Goods not subject to special taxes (tobacco, alcohol, etc.)
  • Goods not subject to para-customs controls.

You are responsible for paying the IPSI on imports as well as the Correos fee. 

These can be paid in cash on delivery of the consignment (soon available through the Correos App).

• Complete SAD
  This applies in all other cases; i.e., when the value of the shipment is over € 150 or the goods are subject to Special Taxes or para-customs controls on entry.
  
  You are responsible for paying the IPSI on imports as well as the Correos fee.
  
  These can be paid in cash on delivery of the shipment (available soon via the Correos App).