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Ceuta and Melilla

We offer you information on import and export operations, travelers, etc. with third countries, EU countries, peninsula, Balearic Islands and Canary Islands

In accordance with the provisions of article 144.b) of the Spanish Constitution, the cities of Ceuta and Melilla, without ceasing to be Local Entities, have respective Statutes of Autonomy approved, respectively, by Organic Laws 1/1995 and 2/1995, of March 13.

Ceuta and Melilla are part of the national territory and, therefore, of the European Union, but they have certain peculiarities from the customs and excise tax point of view:

  • are not part of the Customs Territory of the Union.
  • The tax over the value added: does not apply. Instead, the Tax on Production, Services and Importation (IPSI) applies.
  • Special Taxes: Only the Special Tax on Certain Means of Transport and, of the manufacturing taxes, the Special Tax on Electricity are required. However, there is a complementary IPSI tax on tobacco products and on fuel and combustibles.  
  • environmental taxes apply.