Duty-free treatment in diplomatic, consular and NATO relations

The following will be exempt from paying import duties and taxes:

1. Imports of goods intended for supplying canteens, clubs, associations, restaurants, bars, canteens, shops and stores of the General Headquarters
2. Imports of motor vehicles and motorcycles made by members of the Force and their dependents, provided that they are their private vehicles
3. Imports of caravans, trailers and recreational boats with their necessary equipment, carried out by members of the Force for the duration of their services
4. Personal effects and furniture intended for personal use, imported for the purpose of transfer to any Headquarters in Spain

The following will be exempt from paying import duties and taxes:

1. Imports of fuels, oils and lubricants intended exclusively for use by official vehicles, aircraft and vessels of a Headquarters or force of the States Parties to the North Atlantic Treaty other than Spain or the Spanish Armed Forces when acting in the name and on behalf of the same
2. Importations of goods by the North Atlantic Treaty Organization for its official use or by Headquarters for its official use in the exercise of functions authorized by the Supplementary Agreement
3. Imports of goods made by the Spanish Armed Forces when acting on behalf of and on behalf of the North Atlantic Treaty Organization for the purposes authorized in the Supplementary Agreement
4. Imports of goods by a contractor performing a contract for an Allied Headquarters in the exercise of functions authorized in the Supplementary Agreement, provided that the contractor acquires them on behalf of the Allied Headquarters

The following destinations must be given:

For imported vehicles with exemption, they may be replaced provided that the vehicle being replaced:

• It has remained in your possession for at least one year and is re-exported.
• Sold to a person entitled to tax-exempt vehicles, after prior notification to the Customs and Excise Department.
• Sold with payment of Spanish duties and taxes, after notification to the Customs and Excise Department. These sales will be subject to Value Added Tax, as operations similar to imports.
• It has been stolen or destroyed according to certification from customs, police authorities or a Spanish scrapping company.

For the rest of the imported goods with exemption, they may also be sold, exchanged or donated both to persons with the right to exemption, and to persons who do not have that right, under the same conditions as for vehicles.

Members and dependents will enjoy exemption from fees in the following amounts:

• Alcoholic beverages: Six bottles of distilled spirits, liqueurs or fortified wines per month.
• Tobacco: Six cartons of tobacco (1,200 cigarettes) per month per member of the force and dependants over 16 years of age.

This amount of tobacco may be replaced by other tobacco products using the following scales:

1. One cigar or similar cigarette weighing less than 3 grams = 3 cigarettes
2. One cigar or similar cigarette weighing less than 3 grams = 6 cigarettes
3. Fifty (50) grams of tobacco = 100 cigarettes

On the contrary, members and their dependents may purchase for their own use, exempt from duties and taxes and without any limitation, wine and beer of its various kinds free of taxes and duties.

These are as follows:

• Cars: They may possess at any time one duty-free vehicle if they are not accompanied or two duty-free vehicles if they are accompanied by dependents.
• Motorcycles. Personnel entitled to a tax-exempt car may also be authorized to import a motorcycle exempt from duties and taxes.
• Caravans/trailers and recreational boats: Personnel entitled to the franchise may own, at any time, a caravan/trailer and a recreational boat with exemption from fees.

The application of the exemptions in the imports of goods carried out by the General Headquarters will be carried out by Customs, proving to them their origin through the presentation, together with the documents required by customs legislation, of a certificate accrediting the destination of the goods presented. by a person duly authorized by NATO or the Ministry of Defense.

Applications for exemptions on imports made by members of the Headquarters must be authorized and recognized by the Customs and Excise Department as the managing center, upon request sent by the Ministry of Defense with the accreditation of the recipient thereof.

The clearance of goods with exemption from payment of duties and taxes must be made with the corresponding declaration at the customs office of arrival of the goods, by formalizing the Single Administrative Document (DUA).

In the DUA of dispatch, the interested party must enter in the box corresponding to the justification of said exemption (box 44), solely and exclusively the franchise number together with the copy of the communication of the transfer of the authorization of the exemption to Customs. corresponding, provided by the Ministry of Defense.