Deliveries between private individuals with a value of 45 to 150 euros (or below 45 euros but due to a financial transaction (for example, internet purchases), will normally be processed by the Simplified Procedure, requiring a Simplified SAD to be presented to the Customs office.
VAT must be paid on any goods worth over 22 euros provided there is a financial transaction involved (whether the recipient or importer is a company or an individual).
Private gifts (between private individuals) worth over 45 euros are also subject to VAT, and are only exempted in the case of used personal effects, after the Customs office has checked them according to the established procedure.
Correos has government authorisation to act as a representative with the Customs office in order to handle the necessary Customs processing and simplified SAD required for you to receive the shipment directly at your home address. When Correos delivers the shipment, you will have to pay the import VAT and the charge for the Simplified SAD as payment for the management of Customs procedures, and you will receive the comprobante for the payment on reception of the delivery.
In online purchases, it is very important for you to provide correct contact details to the seller who will send you the goods, to ensure they correctly and accurately complete all the postal documents and invoices which must accompany the package.
In this way the goods will be forwarded to you as soon as possible, avoiding additional procedures and delays in the Customs office. A description of the content and its real value in line with the commercial invoice (which must be attached on the outside of the package) will help ensure your goods are delivered by Correos as soon as possible.
On delivery, you have the right to reject the shipment and undertake the Customs processing yourself or through a Customs agent.
Unrelated to the above, the Customs office is entitled to inspect and/or retain any goods and apply the controls it considers necessary relating to criteria other than those described here, at any time, when it considers it necessary.