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Temporary imports of goods for travellers

If you are going to spend a season in Spain, find out about the exemptions and formalities that you must complete if you bring in goods that you are going to use temporarily.

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Introduction

The customs formalities required of travellers not established in the customs territory of the Union who wish to temporarily import goods with total exemption from duties and taxes are subject to the following requirements:

  1. The goods must be re-exported in accordance with the provisions of customs regulations within the specified time limits.
  2. The goods must not be of a commercial nature, that is, they must be of an occasional nature, and be used for the personal or family use of the travelers or intended to be offered as a gift; without their nature or quantity reflecting any intention that they are being imported or exported for commercial reasons.

References made to the abbreviated regulations should be understood as referring to:

  • RDCAU: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 establishing the Union Customs Code
  • COLLECTION: Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down rules for the implementation of Regulation (EU) No 952/2013 establishing the Union Customs Code