Ceuta and Melilla
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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 their respective Statutes of Autonomy approved, respectively, by Organic Laws 1/1995 and 2 /1995, March 13.
Ceuta and Melilla are part of the national territory and, therefore, of the European Union, but they present certain particularities from the point of customs and special taxes:
- They are not part of the Union Customs Territory.
- The tax over the value added: does not apply. Instead, the Tax on Production, Services and Imports (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. But there is a complementary tax to the IPSI on tobacco products and on fuel and fuels.
- Environmental taxes apply.