Shipments worth more than 150 euros

If you are going to make purchases online you should know that all goods coming from countries NOT belonging to the European Union, Ceuta or Melilla, are subject to the payment of import duties, VAT either IGIC(and where applicable, Special Taxes) and requires the submission of a import declaration.

The customs declaration may be submitted by your transport operator (Correos or Courier), by your customs representative or by the recipient of the shipment.

If you want to submit your own declaration, you must use the “Declaration of shipments for individuals” form available in the procedures section of this page.

Changes effective November 1, 2026

The European Commission has approved, with an entry into force date of 1 November 2026, two additional obligations related to the importation of shipments sold in a distance sale: the payment of a processing fee and the provision of the product identifier.

The processing fee is 2 euros per item category and is paid together with the tariff of 3 euros per item category. The same payment rules apply as explained in the section dedicated to tariffs. 

The product identifiers to be declared are:

• Merchant Product Identifier (M-PID)
• Non-standardized manufacturer's product identifier (NS-PID). It may be the same as the S-PID.
• Standardized Manufacturer Product Identifier (S-PID)

The first two, M-PID and NS-PID, must be supplied in all cases. The S-PID, if it does not exist, is not declared and a Y081 dispensing code is declared instead.

Further information on this topic is provided in the technical guides and in the Commission's guide. These guides are accessible from the links on the right side of this page.