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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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Means of transport

In general, the means of transport accompanying travelers will have EU status and may be declared for temporary importation (with total exemption of duties) and subsequent re-export by:

  • Normal declaration.
  • CPD notebook.
  • Oral statement (136.1.a RDCAU ) accompanied by Annex 71-01 of the RDCAU (art 165 RDCAU) and without providing a guarantee (art 81.a RDCAU). However, in the event of a serious risk of non-compliance with one of the obligations established in the customs legislation (art. 163.3 RDCAU), for example, risk that the goods remain permanently in the customs territory of the Union. Customs may not allow the use of an oral declaration and require the submission of a normal declaration, with the provision of a guarantee.
  • Declaration for presumed act (139 RDCAU and 218 RECAU ) and without providing a guarantee (art 81.a RDCAU). As in the previous case, in the event of a serious risk of non-compliance with one of the obligations established in customs legislation (art. 163.3 RDCAU), customs may not allow the use of a declaration for presumed act and require the presentation of a normal declaration, with the provision of a guarantee.

 If the means of transport had EU status, they could be exported and reimported by presumed act (140 and 138 RDCAU). Proof of the customs status of Union goods for road vehicles shall be accredited in accordance with the provisions of Article 208 of the RECAU. The entry and exit of means of transport from the TAU is the subject of a more detailed analysis in the information notes NI GA 13/2021 and 15/2021 which can be consulted in the HELP