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2026

Information Note 08/2026 of February 26 from the Department of Customs and Special Taxes, replacing NI GA 08/2021 of March 5 relating to customs franchise and VAT exemption for transfer of residence from a third territory to Spain(417 KB - pdf)

(replaces Information Note 08/2021)

Information Note 07/2026 of February 24 from the Department of Customs and Special Taxes, replacing Information Note 05/2026 of February 9 on the application of tariff preferences to products originating in Western Sahara(260 KB - pdf)

(replaces information note 05/2026)

Information Note 05/2026 of February 9 from the Department of Customs and Special Taxes, on the application of tariff preferences to products originating from Western Sahara(253 KB - pdf)

(Replaced by NI 07/2026)

Information note 04/2026 of February 2nd from the Department of Customs and Special Taxes, on the model of surety insurance certificate to guarantee the payment of customs and tax debt(351 KB - pdf)
Information Note 03/2026, dated February 2, from the Department of Customs and Excise, concerning the payment deadlines for customs debt notified upon release of goods, replacing Information Notes NI GA 14/2017 and NI GA 09/2019(618 KB - pdf)
Information Note 02/2026 of January 20 from the Department of Customs and Excise, replacing Information Note 27/2025 of December 29 from the Department of Customs and Excise, relating to the carbon border adjustment mechanism (CBAM)(257 KB - pdf)
Information note 01/2026 of January 22 from the Department of Customs and Special Taxes, on the digitization of ATA carnets(375 KB - pdf)