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

If your shipment is being delivered to Mainland Spain or the Balearic Islands and comes from the Canary Islands, Ceuta and Melilla or from a country outside the European Union, there are various ways it may be processed:

Simplified declaration for low value consignments (Low Value/H7) provided the following requirements are met: :

• The value of the contents of the shipment does not exceed € 150
• Goods not subject to special taxes (tobacco, alcohol, etc.)
• Goods not subject to para-customs controls (sanitary, pharmaceutical, etc.)

The recipient must pay  the VAT on e-commerce items (provided that the postal operator at origin has not electronically stated that the shipment falls under the IOSS system), as well as the Correos tariff. 

These amounts can be paid by the recipient on the website at www.correosaduanas.es or on the Correos App prior to delivery of the shipment or in cash upon delivery.

Ordinary Clearance of Import (Ordinary SAD). Under any of the following circumstances:

• The value of the contents of the shipment exceeds € 150
• Goods subject to special taxes (tobacco, alcohol, etc.)
• Goods subject to para-customs controls (sanitary, pharmaceutical, etc.)

Besides the Correos tariffs for the various customs procedures, the recipient must also pay the following taxes when applicable:

• Import tariffs
• Import VAT
• Special Taxes (tobacco, alcohol, etc.) 

These amounts must be paid prior to delivery and the recipient can do so on the website at www.correosaduanas.es or via bank transfer.