Duty-free treatment in diplomatic, consular and NATO relations
How to obtain exemption from import duties, excise duties and formalities to be carried out
Duty-free treatment and tax exemptions for diplomats and consular officers
The importation of the following goods shall be admitted free of or exempted from all duties and taxes:
- Goods required for official use by embassies, consulates and recognised international organisations resident in Spain.
- Goods in the amounts fixed by the Ministry of Finance as necessary for the personal use and consumption of diplomatic agents, career consular officials, as well as members of their families forming part of their household and members with diplomatic status of international organisations based in Spain
- Furniture and personal effects intended for the private use of the administrative and technical staff of diplomatic missions and international organisations with headquarters in Spain and of consular employees, as well as of the members of their families forming part of their household who do not have Spanish nationality or permanent residence in Spain, imported on the occasion of their transfer to Spain.
- Cars imported or acquired by the foreign state concerned and which are required for the needs of embassies, consulates and international organisations based in Spain.
- Cars imported or acquired in the number of units to be established by the Ministry of Finance, for members of the technical-administrative staff of accredited embassies resident in Spanish territory and international organisations with headquarters in Spain, as well as for consular employees, provided that they are neither Spanish nor have permanent residence in Spain.
The Law on Excise Duties establishes an exemption from registration tax for cars belonging to technical and administrative staff of embassies, consulates and international organisations based in Spain, provided that they are persons who are not Spanish nationals and do not have permanent residence in Spain.
The destinies of goods and effects to which duty-free and exemptions have been applied after the duty-free and exemption period:
- Re-export or export
- Abandonment, free of all charges, in favour of the Treasury
- Destruction under official intervention, at no cost to the Treasury
- Sale or transfer to another mission, consular post, international organisation or person entitled to duty-free or exempt status
- Sale or transfer to third parties without duty-free allowances, subject to payment of the relevant taxes
- Release for home use with payment of the corresponding duties and taxes, in the case of goods imported duty and tax exempt.
Requests for exemptions and exemptions shall be submitted to the Ministry of Foreign Affairs, who will forward the request to the managing centre (AEAT).The authorisation issued shall be forwarded to the persons concerned via the Ministry of Foreign Affairs.
The release of exempt goods must be made with the corresponding declaration at the customs office where the goods arrived, by completing the Single Administrative Document (SAD).
In the box corresponding to the justification of the duty-free treatment the SAD for clearance (box 44), the interested party must solely and exclusively enter the duty-free number together with the copy of the notification of the transfer of the authorisation of the duty-free to the corresponding customs office, supplied by the Ministry of Foreign Affairs.
These are as follows:
- Cars:For Heads of Mission (Ambassadors), the number of units may be up to 4;for diplomatic agents, career consular officials or civil servants with diplomatic status of International Organisations with headquarters in Spain, the number of units may not exceed 3 and for technical-administrative staff and consular employees, the number of units may not exceed 1.
- Scale of Duty-Free Treatment of Tobacco Products, referring to all imports or acquisitions made in a calendar quarter:For Heads of Mission, 18,000 units of cigarettes and 130 units of pure cigars.For other diplomatic, consular and international organisation staff, 9,000 units of cigarettes and 65 units of pure cigars.
- Scale of duty-free allowances for alcohol and derived beverages, referring to all imports or acquisitions made in a calendar quarter:For the Heads of Mission, 180 litres of alcohol derived beverages and 60 litres of sparkling wine.For all other diplomatic, consular and international organisation staff, 90 litres of alcohol derived beverages and 30 litres of sparkling wine.