Franchises: Tobacco, alcohol and other goods

Goods contained in the travellers'personal luggage with the following limitations and requirements shall be exempt from VAT and excise duties, provided that they are not commercial:

1. Onshore travelers: Goods whose total value does not exceed 300 euros per person
2. Air and sea travellers: Goods whose total value does not exceed 430 euros per person
3. For travellers under 15 years old, whatever the means of transport used, the total value of the goods may not exceed 150 euros

The value of the medication for the traveller'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 workers: 200 Cigarettes or 100 purées (cigars, cigarettes, weighing up to 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 that extends 15 kilometres in a straight line from the border with Gibraltar and shall include the entire territory of the municipalities whose territorial demarcation is part, even if partial, of this zone. Any of the aforementioned tobacco products can be combined, without exceeding the total limit.
• Alcohol and alcoholic beverages: 1 Litre of ethyl alcohol equal to or greater than 80% or 1 litre of alcoholic beverages (spirits) of a alcoholic strength of more than 22% or more litres resulting from an alcoholic strength of less than 2%, heading or sparkling wine. 22 Each of these amounts represents 100% of the total amount authorised that can be combined without exceeding the total limit. And, moreover, 4 litres of quiet wine and 16 litres of beer.

Travelers under 17 years old will not benefit from the excess applicable to tobacco and alcohol and alcoholic beverages.

Employees in the means of transport: Both the monetary thresholds (value of the goods contained in the travellers'luggage) and the above quantitative limits will be reduced to the a tenth part in the case of personnel of the means of transport used in international traffic and on the occasion of travel carried out in the exercise of their professional activities.

Goods contained in the travellers'personal luggage with the following limitations and requirements shall be exempt from VAT and excise duties, provided that they are not commercial:

1. Goods whose total value does not exceed 900 euros (under 15 years old, up to 450 euros). Telephone numbers, broadcasters and bikes must indicate 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 purées (cigars, cigarettes, weighing up to 3 g/unit) or 75 cigars or 400 g of tobacco for smoking. Categories are excluded from each other, but may be combined not exceeding the total limit
• Alcohol and alcoholic beverages: 1,5 Litres of alcoholic beverages with a alcoholic content of more than 22% or 3 litres of alcoholic beverages derived from a degree of less than 22%, alcoholic or sparkling wine. These products are excluded from each other, but may be combined not exceeding the total limit. And, in addition, 5 litres of quiet wine and 16 litres of beer
• Other products: 75 G of perfume and 37,5 cl of colony water; 1,000 G coffee and 400 g coffee extract or essences; 200 G tea and 80 g tea extract or essences
• Food products (with the amount limits indicated, and must not exceed their accumulated value of 300 euros or 150 euros, those under 15 years of age): 2,5 Kg of milk powder, 3 kg of condensed milk, 6 litres of liquid milk, 1 kg butter, 4 kg cheese, 5 kg of sugar and sweets, 5 kg of meat
• Fuel: The contents of the normal passenger transport medium and the contents of a portable tank that does not exceed 10 litres

Goods contained in the travellers'personal luggage shall be exempt from VAT and excise duties, subject to the following limitations and requirements, provided that they are not commercial:

1. Air and sea travellers: Goods whose total value does not exceed 430 euros per person
2. Travellers under 15 years old, whatever the means of transport used, the total 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 workers: 200 Cigarettes or 100 purées (cigars, cigarettes, weighing up to 3 g/unit) or 50 cigars or 250 g of smoking tobacco. Any of the aforementioned tobacco products can be combined, without exceeding the total limit

• Alcohol and alcoholic beverages: 1 Litre of ethyl alcohol equal to or greater than 80% or 1 litre of alcoholic beverages (spirits) of a alcoholic strength of more than 22% or more litres resulting from an alcoholic strength of less than 2%, heading or sparkling wine. 22 Each of these amounts represents 100% of the total amount authorised that can be combined without exceeding the total limit. And, in addition, 4 litres of quiet wine and 16 litres of beer

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

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

Goods contained in the travellers'personal luggage with the following limitations and requirements shall be exempt from VAT and excise duties, provided that they are not commercial:

1. Air and sea travellers: Goods whose total value does not exceed 430 euros per person
2. For travellers under 15 years old, whatever the means of transport used, the total 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 workers: 200 Cigarettes or 100 purées (cigars, cigarettes, weighing up to 3 g/unit) or 50 cigars or 250 g of smoking tobacco. Any of the aforementioned tobacco products can be combined, without exceeding the total limit
• Alcohol and alcoholic beverages: 1 Litre of ethyl alcohol equal to or greater than 80% or 1 litre of alcoholic beverages (spirits) of a alcoholic strength of more than 22% or more litres resulting from an alcoholic strength of less than 2%, heading or sparkling wine. 22 Each of these amounts represents 100% of the total amount authorised that can be combined without exceeding the total limit. And, in addition, 4 litres of quiet wine and 16 litres of beer

Travelers under 17 years old will not benefit from the excess applicable to tobacco and alcohol and alcoholic beverages.

In relation to goods subject to payment in Customs, travellers can opt to dispatch them for consumption, import them temporarily (only if the traveller is established outside the customs territory of the Union) or deposit them in the deferred Customs warehouse.

In these cases, the form called VERBAL DECLARATION SIZE will be completed. This form, which is completed by the Customs Office, authorizing the corresponding option, must be submitted to the Rescuyo for the control of the exit of the premises of the goods covered by it, whether there is a payment or guarantee or if the re-export is authorised.

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

The VERBAL DECLARATION SIZE with deferred destination (D12) represents the receipt of the deposit of the goods. If you choose to pay, a TALON FOR VERBAL DECLARATION with payment (C7) will be generated; And if you choose to import them temporarily, a VERBAL FILING SIZE (D6). Only the TALÓN FOR VERBAL DECLARATION with deferral of destination (D12) would be completed if the passenger chose to rejoin.

If the interested party chooses to take the goods directly to the place of origin, the Rescuyo will control without further, the effectiveness of their departure.