Franchises: Tobacco, alcohol and other goods
If you are returning from a trip to a third country, find out which products and quantities you can bring into Spain free of taxes and customs duties here.
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:
- Land travelers : Goods whose total value does not exceed 300 euros per person
- Travelers by sea and air : Goods whose total value does not exceed 430 euros per person
- For travellers under 15 years of age , whatever the means of transport used, the total value of the goods may not exceed 150 euros
The value of medications for personal use by the traveler will not be taken into account.
Notwithstanding the above values, the following quantitative limits shall be exempt from the duties and taxes mentioned:
- Tobacco products : 200 cigarettes or 100 cigarillos (cigarettes 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 shall be understood as the Spanish territory extending 15 kilometres in a straight line from the border with Gibraltar and which shall include the entire territory of the municipalities whose territorial demarcation forms part, even partially, of this zone. Any of the above tobacco products may be combined, without exceeding the total limit.
- Alcohols and alcoholic beverages : 1 litre of ethyl alcohol equal to or greater than 80% or 1 litre of alcoholic beverages (liquors) with an alcohol content greater than 22% or 2 litres of derived beverages with an alcohol content of 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 products and alcohol and alcoholic beverages.
Transport employees : Both the monetary thresholds (value of goods contained in travellers' luggage) and the quantitative limits above will be reduced to one tenth in the case of personnel of means of transport used in international traffic and on the occasion of travel 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:
- Goods with a total value not exceeding 900 euros (children under 15 years of age, up to 450 euros). Telephones, radios and bicycles must bear the indication that they are approved
Notwithstanding the above values, the following quantitative limits shall be exempt from the duties and taxes mentioned:
- Tobacco products: 300 cigarettes or 150 cigarillos (cigarettes 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 without exceeding the total limit.
- Alcohols and alcoholic beverages: 1.5 liters of alcoholic beverages with an alcohol content greater than 22% or 3 liters of derived beverages with an alcohol content of less than 22%, fortified or sparkling wine. These products are mutually exclusive, 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 eau de cologne; 1,000 g of coffee and 400 g of coffee extract or essence; 200 g tea and 80 g tea extract or essences
- Food products (with the quantity limits indicated, not exceeding their accumulated value of 300 euros or 150 euros for children 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:
- Travelers by sea and air : Goods whose total value does not exceed 430 euros per person
- travellers under 15 years of age , whatever the means of transport used, the total value of the goods may not exceed 150 euros
Notwithstanding the above values, the following quantitative limits shall be exempt from the duties and taxes mentioned:
- Tobacco products : 200 cigarettes or 100 cigarillos (cigarettes with a maximum weight of 3 g/unit) or 50 cigars or 250 g of smoking tobacco. Any of the above tobacco products can be combined, without exceeding the total limit.
- Alcohols and alcoholic beverages : 1 litre of ethyl alcohol equal to or greater than 80% or 1 litre of alcoholic beverages (liquors) with an alcohol content greater than 22% or 2 litres of derived beverages with an alcohol content of 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:
- Travelers by sea and air : Goods whose total value does not exceed 430 euros per person
- For travellers under 15 years of age , whatever the means of transport used, the total value of the goods may not exceed 150 euros
Notwithstanding the above values, the following quantitative limits shall be exempt from the duties and taxes mentioned:
- Tobacco products : 200 cigarettes or 100 cigarillos (cigarettes with a maximum weight of 3 g/unit) or 50 cigars or 250 g of smoking tobacco. Any of the above tobacco products can be combined, without exceeding the total limit.
- Alcohols and alcoholic beverages : 1 litre of ethyl alcohol equal to or greater than 80% or 1 litre of alcoholic beverages (liquors) with an alcohol content greater than 22% or 2 litres of derived beverages with an alcohol content of 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 products and alcohol and alcoholic beverages.
In relation to goods subject to payment at Customs, the traveller may choose to clear them for consumption, import them temporarily (only if the traveller 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 Custody for control of the exit from the premises of the goods covered therein, whether there is payment or guarantee or if re-exportation 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 SHEET FOR VERBAL DECLARATION with payment would be generated (C7); and if you choose to import them temporarily, a SHEET FOR VERBAL DECLARATION with guarantee (D6). The SHEET FOR VERBAL DECLARATION 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 Safekeeping will simply control the effectiveness of their departure.