Shipping From Canada
to Spain.

Documents Only

Most documents can be shipped to Spain duty-free providing they have no commercial value.

There are restrictions on what can be shipped duty-free. If you exceed these restrictions, then tax and duty becomes payable. Some restrictions are shown below in the table.

Special Cases

• Shipments to the Spanish cities of Ceuta and Melilla in North Africa: only letters are accepted without an invoice. All other shipments require an invoice.
• For shipments to the Canary Islands, if documents weigh no more than 10 kg then no invoice is required.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

A gift parcel to Spain of €45 EUR (about $67 CDN) or less will be duty-free.

Alcohol, tobacco products, cosmetics and perfumes are NOT allowed to be shipped as gifts.

A parcel above €45 EUR will incur duty fees of 2.5% and VAT (Value Added Tax) of 21%.

NOTE: Spanish Customs may reject gift shipments that weigh more than 5 kg (11 lbs).

Additional Info

1. Gifts may include life saving drugs and medical equipment. They will not be charged duty.

2. Gifts can be shipped and accepted by individuals, societies, corporate bodies and institutions like colleges and schools, BUT they are intended for an individual's own use.

3. If the value of the value of the gift exceeds 10,000 INR, then duty will be applied to the entire amount of the gift.

NOTE: Be aware that a number of restricted and prohibited goods cannot be sent as gifts. Gifts containing restricted or prohibited goods, unsolicited or not, may be confiscated and the receiver may be financially penalized.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Sending Multiple Gifts to Spain

Be sure to:

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Individually wrap and tag each gift separately.
• Ensure the names on each tag are different and clearly marked on the commercial invoice.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://www.correos.es/ss/Satellite/site/info_corporativa-1363192044030-1363187250387/detalle_empresa-sidioma=en_GB
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Personal Effects

Your personal effects can be shipped to Spain duty and tax free providing:(Adapted from source a).

• They are used and have been owned for 6 months or more.
• you have lived outside of Spain for a year or more.

NOTE: Medicines and food items are prohibited from being shipped as part of personal effects.

Moving Temporarily

Students:

Personal effects are considered to be:

• Household goods such as linens, shoes and clothing.
• Educational materials (paper and pens, computers and books).
• Furniture that a student would use, like a desk and chair.

Non-Student:

No special action necessary other than indicate "Personal Effects" on the commercial invoice under General Description or Remarks section and anticipated return date

Moving permanently

If you are moving to Spain having lived outside the country for a year or more, you may bring your used personal effects into the country tax and duty-free.

The following conditions apply:

• Your goods may not be lent, sold or given away for at least after your arrival.
• The goods must match your social and economic status.
• Your effects must arrive in Spain within 1 year of having obtained a Residence or Work permit AND no later than 3 months after you arrive in Spain.

• You must be in Spain at the time your personal effects arrive.
• Shipments without the proper documentation will incur duties and taxes as assessed by the Spanish Customs Authorities (see document checklist below for details).

Moving Permanently - Personal Effects Checklist

• Passport, the original or notarized copy
• Residence or Work permit
• A letter from your employer stating your length of stay and position.
• A notarized copy of the Numero de Identifications de Extranjero (NIE).
• A Certificate of Residence Change (Asunto Cambio Residencia).
• A comprehensive inventory of your goods with values (2 copies in Spanish, dated, and signed by you).
• A Customs Application to import your personal effects duty-free.
• Bill of Lading or Airway Bill.
• A declaration attesting to your length of stay in Spain.

If you need any information on shipping personal effects, you will need to contact a Spanish Customs Broker. Some you may wish to consult are:

• http://www.icustoms24.com/en/
• https://www.tibagroup.com/es/en/freight-forwarders-valencia
• https://www.aduanasllobet.com/en/

Sources:
https://www.correos.es/ss/Satellite/site/info_corporativa-1363192044030-1363187250387/detalle_empresa-sidioma=en_GB
https://www.export.gov/article?id=Spain-customs-regulations

Food, Chocolate, Candies

Food and food items like chocolate and candies can be sent to Spain as long as they follow the rules and standards of the European Union.

What You Can Send

• Most foodstuffs
• Infant food and milk and medically required foods, providing they do not require refrigeration before opening.

Do Not Send

• Meat or milk products
• Certain U.S. Beef hormones
• Foodstuffs containing saccharin
• Mushrooms and bacterial cultures

Sources:
https://origin-www.canadapost.ca/cpc/en/support/personal/international-destination-details.page?countrycode=ES

Samples

Commercial samples are those that can only be used for demonstration purposes. The aim is to encourage people to place orders of the samples, not sell them.

The commercial invoice must clearly state that the package contains samples.

You must use the words "mutilated samples", or "marked samples, not for resale" as appropriate.

Samples shipped to Spain may qualify for duty-free entry if:

• They are of negligible value (up to €22 - about $33 CDN - and no more than 10 kg in weight).
• They are for encouraging orders related to the sample.
• There is no more than one sample of each style or quality in the consignment.
• The goods are supplied directly from outside Spain.
• They must be consumed or destroyed during demonstration or exported within 12 months of entry.

Duties can be avoided If samples are shipped with an ATA Carnet. (See Temporary Imports section for details.)

Sources:
https://iccwbo.org/resources-for-business/ata-carnet/
https://cms.iccwbo.org/content/uploads/sites/3/2016/11/ATA-leaflets-country-English.pdf

Advertising Material

Advertising material is distributed to promote products or services.

Items that may be used to advertise a business include:

• Brochures
• Posters
• Price Lists
• Catalogues
• Instructions for use of a product

Shipping advertising material is fairly straightforward. Ensure that the:

• Printed material clearly displays the name of the business or organisation that produces, sells, or hires out the goods, or offers the services advertised.
• Total gross weight does not exceed 1 kg.
• A shipment with printed advertisements must be for only one service or product

Sources:
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:324:0023:0057:EN:PDF

Repairs

Sending a piece of equipment for repair to Spain is straightforward.

Duties and taxes are exempt because of the European Union's inward processing rules.

Inward processing means items from outside the EU sent into the EU to have work done on them, for instance, to be repaired.

Items Under Warranty

As Canada and Spain have a free-trade agreement (CETA), repairs under warranty returning to Canada from Spain are duty-free and will not be charged GST.

Items No Longer Under Warranty

An item that is no longer under warranty and returns to Canada from Spain will be charged GST. The GST will be charged on the value of the repair and on any parts required for the repair.

Sending Product for Repair to Spain:

When sending equipment for repair to Spain, be sure the following information is on the parcel:

• The words 'REPAIR & RETURN' are stated on the commercial invoice under General Description or Remarks.
• The Product or Serial number is indicated under the Detailed Description of Goods section on the commercial invoice.
• A copy of the Repair Contract is included with all your export documentation.

Returning Product After Repairs are Completed:

For product repaired in Canada and returning to Germany, complete the following:

• Write 'REPAIR & RETURN' on the commercial invoice in the General Description or Remarks section.
• Indicate the value of the product INCLUDING the cost of the repair under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Spain

Be sure to write the necessary information on the commercial invoice according to the document checklist below.

Repair Checklist

• Commercial Invoice must clearly state under the General Description or Remarks section the following: 'REPAIR & RETURN' and include the estimated time of return
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section

Sources:
https://ec.europa.eu/taxation_customs/inward-processing_en
https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/Ayuda/Modelos__Procedimientos_y_Servicios/Ayuda_P_DC46___Autorizacion_de_la_utilizacion_de_la_importacion_temporal/Ayuda_P_DC46___Autorizacion_de_la_utilizacion_de_la_importacion_temporal.shtml
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html

Temporary Imports

Temporary importation of certain goods into Spain, without incurring duties or taxes, is allowed for a period of up to 24 months. Make sure to clearly indicate the return date on the commercial invoice.

Goods that are often part of a temporary import include:

• Commercial samples
• Professional and scientific equipment
• Items that will be used or displayed at an exhibition, fair or similar event
• Equipment required to evaluate and test the operation of other goods and equipment
• Tools and specialised equipment required for repairing, exploring, producing or manufacturing
• Materials and goods to be used for entertainment or during a public exhibition such as a trade show booth

Temporary imports must follow the conditions below:

• The goods are not to be altered except through natural wear-and-tear due to use.
• Goods may not stay in the EU longer than 24 months.
• They will not be changed other than from normal wear-and-tear
• Goods are expected to be re-exported from Spain

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Spain, you can pick from Option 1 or 2 of the Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below .

In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 24 months in Spain

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature).

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://ec.europa.eu/taxation_customs/specific-use_en
https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/guidance_special_procedures_en.pdf

Permanent/Sold Goods

Occasional Shipper

If you only ship occasionally to Spain, for example, items sold on eBay, there isn't too much you need to do. You will need to:

• Include 3 copies of the Commercial Invoice with your shipment
• Provide a detailed description of the goods on the Commercial Invoice (in order to avoid customs delays).
• Certain products/commodities may require additional customs forms

NOTE: An Economic Operator Registration and Identification (EORI) number is NOT needed if you are shipping as a private individual.

Regular Shipper

If you often sell and ship goods to Spain, we suggest you seek advice from a licensed customs broker in Spain. There may be specific requirements to consider, for instance, obtaining an Economic Operator Registration and Identification (EORI) number.

NOTE: The EU requires CE (Conformité Européene) markings on many products (particularly electronics and medical equipment).

Sources:
https://ec.europa.eu/taxation_customs/sites/taxation/files/02_taxud_ucc_entry_of_goods_and_temporary_storage_quick_info_en.pdf.
https://ec.europa.eu/growth/single-market/ce-marking_en.
https://howtoexportimport.com/How-to-Import-to-Spain--10056.aspx.