Franchises: Tobacco, alcohol and other goods

The goods contained in the personal luggage of travelers will be exempt from VAT and special taxes with the following limitations and requirements and provided that they are not commercial in nature:

1. Travelers by land : goods whose overall value does not exceed 300 euros per person
2. Travelers by sea and air : merchandise whose overall value does not exceed 430 euros per person
3. For travelers under 15 years of age , regardless of the means of transport used, the global value of the goods may not exceed 150 euros

The value of medicines for the traveler's personal use will not be taken into account.

Regardless of the above values, the following quantitative limits will be exempt from the aforementioned duties and taxes:

• Tobacco work : 200 cigarettes or 100 cigarillos (cigars with a maximum weight of 3 g/unit) or 50 cigars or 250 g of smoking tobacco. For residents and workers in the border area with Gibraltar , tax exemptions are reduced to 80 cigarettes. For these purposes, the border zone will be understood to be the Spanish territory that extends 15 kilometers in a straight line from the border with Gibraltar and will include the entire territory of the municipalities whose territorial demarcation forms part, even if partial, of this zone. You can combine any of the tobacco products mentioned, without exceeding the total limit.
• Alcohols and alcoholic beverages : 1 liter of ethyl alcohol equal to or greater than 80% or 1 liter of alcoholic beverages (liqueurs) with a strength greater than 22% or 2 liters derived beverages with an alcoholic strength less than 22%, fortified or sparkling wine. Each of these amounts represents 100% of the total authorized amount that can be combined without exceeding the total limit. And, in addition, 4 liters of still wine and 16 liters of beer.

travelers under 17 years of age will not benefit from the exemption applicable to tobacco and alcohol and alcoholic beverages.

Transportation employees : Both the monetary thresholds (value of the goods contained in the travelers' luggage) and the previous quantitative limits will be reduced to one tenth in the case of personnel of the means of transport used in international traffic and on the occasion of trips. carried out in the exercise of their professional activities.

The goods contained in the personal luggage of travelers will be exempt from VAT and special taxes with the following limitations and requirements and provided that they are not commercial in nature:

1. Goods whose overall value does not exceed 900 euros (children under 15 years of age, up to 450 euros). Telephones, radio stations and bicycles must bear the indication that they are approved

Regardless of the above values, the following quantitative limits will be exempt from the aforementioned duties and taxes:

• Tobacco products: 300 cigarettes or 150 cigarillos (cigars with a maximum weight of 3 g/unit) or 75 cigars or 400 g of smoking tobacco. Categories are mutually exclusive, but may be combined within the total limit.
• Alcohols and alcoholic beverages: 1.5 liters of alcoholic beverages with an alcoholic strength greater than 22% or 3 liters of derived beverages with an alcoholic strength less than 22%, fortified or sparkling wine. These products are exclusive of each other, but can be combined without exceeding the total limit. And, in addition, 5 liters of still wine and 16 liters of beer
• Other products: 75 g of perfume and 37.5 cl of cologne water; 1,000 g of coffee and 400 g of coffee extract or essences; 200 g of tea and 80 g of tea extract or essences
• Food products (with the quantity limits indicated, their accumulated value not exceeding 300 euros or 150 euros, for those under 15 years of age): 2.5 kg of powdered milk, 3 kg of condensed milk, 6 liters of liquid milk, 1 kg of butter, 4 kg of cheese, 5 kg of sugar and sweets, 5 kg of meat
• Fuel: the content in the normal tank of the traveler's means of transport and the content in a portable tank that does not exceed 10 liters

The goods contained in the personal luggage of travelers will be exempt from VAT and special taxes, with the following limitations and requirements and provided that they are not commercial in nature:

1. Travelers by sea and air : merchandise whose overall value does not exceed 430 euros per person
2. travelers under 15 years of age , regardless of the means of transport used, the global value of the goods may not exceed 150 euros

Regardless of the above values, the following quantitative limits will be exempt from the aforementioned duties and taxes:

• Tobacco work : 200 cigarettes or 100 cigarillos (cigars with a maximum weight of 3 g/unit) or 50 cigars or 250 g of smoking tobacco. You can combine any of the tobacco products mentioned, without exceeding the total limit

• Alcohols and alcoholic beverages : 1 liter of ethyl alcohol equal to or greater than 80% or 1 liter of alcoholic beverages (liqueurs) with a strength greater than 22% or 2 liters derived beverages with an alcoholic strength less than 22%, fortified or sparkling wine. Each of these amounts represents 100% of the total authorized amount that can be combined without exceeding the total limit. And, in addition, 4 liters of still wine and 16 liters of beer

The Canary Islands belong to the European Union and are located within the customs territory of the European Union.

The Value Added Tax (VAT) is applicable in the Peninsula and the Balearic Islands but not in the Canary Islands, where the IGIC (General Indirect Canary Tax) is applicable.

The goods contained in the personal luggage of travelers will be exempt from VAT and excise taxes with the following limitations and requirements and provided that they are not commercial in nature:

1. Travelers by sea and air : merchandise whose overall value does not exceed 430 euros per person
2. For travelers under 15 years of age , regardless of the means of transport used, the global value of the goods may not exceed 150 euros

Regardless of the above values, the following quantitative limits will be exempt from the aforementioned duties and taxes:

• Tobacco work : 200 cigarettes or 100 cigarillos (cigars with a maximum weight of 3 g/unit) or 50 cigars or 250 g of smoking tobacco. You can combine any of the tobacco products mentioned, without exceeding the total limit
• Alcohols and alcoholic beverages : 1 liter of ethyl alcohol equal to or greater than 80% or 1 liter of alcoholic beverages (liqueurs) with a strength greater than 22% or 2 liters derived beverages with an alcoholic strength less than 22%, fortified or sparkling wine. Each of these amounts represents 100% of the total authorized amount that can be combined without exceeding the total limit. And, in addition, 4 liters of still wine and 16 liters of beer

travelers under 17 years of age will not benefit from the exemption applicable to tobacco and alcohol and alcoholic beverages.

In relation to goods subject to payment at Customs, the traveler may choose to release them for consumption, temporarily import them (only if the traveler is established outside the customs territory of the Union) or deposit them in the Customs deferred warehouse.

In these cases, the form called SHEET FOR VERBAL DECLARATION will be completed.  This form, completed by Customs authorizing the corresponding option, must be presented to the Reservation to control the departure from the premises of the merchandise covered therein, whether there is payment or guarantee or if re-export is authorized .

The SHEET FOR VERBAL DECLARATION with payment (C7) or guarantee (D6) authorize, in themselves, the departure of the premises to the rest of the customs territory of the Union.

The SHEET FOR VERBAL DECLARATION with deferral of destination (D12) represents proof of deposit of the goods. If you chose to pay, a STUFF FOR VERBAL STATEMENT with payment would be generated (C7); and if you choose to import them temporarily, a SHEET FOR VERBAL DECLARATION with guarantee (D6). The VERBAL DECLARATION SHEET would only be completed with deferral of the destination (D12) if the traveler opted for re-export.

If the interested party chooses to take the goods directly to the place of origin, the Reservation will simply control the effectiveness of their departure.