Spain Import VAT & Customs Duty Guide

VAT Rates

• Standard Rate — 21% on CIF value + customs duties
• Reduced Rate — 10% for certain goods (cultural events, certain foods)
• Super-Reduced Rate — 4% for basic necessities (bread, milk, medicines)

EU VAT Threshold Changes

Since July 2021, the €150 VAT exemption for imports from non-EU countries was abolished across the EU (Council Regulation (EU) 2026/382). Imports below €150 are no longer exempt from VAT, though they may use simplified procedures.

VAT Base

VAT is calculated on CIF (Cost + Insurance + Freight) value plus applicable customs duties.

Customs Duties

Duties vary by product HS code, typically ranging from 0% to 12%. Use EU TARIC database to determine exact rates for your products.