Customs, VAT (IVA) and fees on parcels from outside the EU

Terms used

• IVA — IVA is Spain's value-added tax, a sales tax added to goods and services.
• NIF — The NIF is your Spanish tax identification number.
• NIE — The NIE is the identification number Spain gives to foreigners.
• Agencia Tributaria — The Agencia Tributaria is Spain's tax agency, which also runs customs.
• Franquicia — The franquicia is an exemption from duty and IVA, here for belongings you bring when you move your residence.

Key rules

• IVA on all imports: There is no low-value exemption, so even cheap parcels from outside the EU carry IVA.
• Seller-charged IVA: If the seller already charged Spanish IVA at checkout, you should not be asked for it again.
• Held parcels: Respond to a customs notice quickly, because parcels are often kept only about 15 days before being returned or abandoned.
• Moving home: Used belongings you bring when moving your residence can enter free of duty and IVA, if you meet the conditions.

What you will pay

Expect to pay IVA at 21% in most cases, with no low-value exemption. Customs duty applies only above 150 euros for now. On top of that, the carrier may add a handling fee. Reduced IVA rates apply to some goods.

IVA: who collects it

Every parcel from outside the EU carries IVA, whatever its value. There are two ways it reaches you:

• The seller charges it at checkout. Many sellers register for a scheme that covers parcels up to 150 euros. The IVA is in the price you pay, and the parcel normally passes customs without further charges.
• The carrier collects it on delivery. If the seller does not charge IVA, Correos or the courier pays it for you at customs and bills you before or on delivery, plus a handling fee.

Check your order receipt. If it shows Spanish IVA, you should not be asked for it again.

The Canary Islands, Ceuta and Melilla use different indirect taxes, so the figures here do not apply there.

Customs duty

Parcels worth 150 euros or less have had no customs duty. That is changing. From 1 July 2026 the EU is applying a flat duty of 3 euros per item category in a parcel as an interim measure, and you bear it in practice. A permanent system is planned for around 2028. Above 150 euros, ordinary duty applies, and the rate depends on the type of product. Confirm the current mechanism and amount with the Agencia Tributaria before a large order.

Courier and postal fees

Correos charges a clearance and handling fee when a parcel needs a customs declaration and charges collected from you. Private couriers such as DHL, UPS, FedEx and SEUR/GLS add their own clearance fees on top of IVA and duty. The amounts differ by carrier, value and service, and they change, so check the carrier's current tariff page. Parcels sent with the seller's IVA scheme often carry no extra clearance fee.

A quick way to estimate: item price plus shipping, plus 21% IVA, plus duty if it applies, plus the carrier's fee if the seller did not charge IVA.

If your parcel is held at customs

1. Watch for a notice from Correos or the courier by email, SMS or card. It says what is needed.
2. Pay the IVA, duty and handling fee online or at the office.
3. Send the seller's invoice or other proof of value and your ID. Sometimes your NIF or NIE and proof of payment are also requested. Restricted goods or items needing more checks may need extra documents or permits.
4. Act fast. Correos generally keeps parcels about 15 days to a month, often 15 days after the notice. After that the parcel is returned to the sender or abandoned.

Ask the seller for a proper invoice before you order. The documents and timeline below list what to send and when.

Moving your belongings to Spain

If you are moving your normal residence from outside the EU, you can import used personal belongings free of duty and IVA. This is the franquicia for traslado de residencia. You need all of these:

• You lived outside the EU for at least 12 consecutive months.
• The goods were used for at least 6 months, and they are for personal use, not for sale.
• You import them within 12 months of establishing residence in Spain.

Goods bought new or meant for resale do not qualify. Vehicles and some other goods have special rules. You apply through the Agencia Tributaria customs office, often with a customs agent. Do not send these belongings as ordinary parcels, or you will be charged as for any other import.

Timeline and deadlines

• Read the customs notice from Correos or the courier and see what is needed: as soon as you receive the notice

• Pay the IVA, duty and handling fee and send the invoice, ID and any other documents: within 15 days of the notice

Documents you need

• Invoice or other proof of value for a parcel held at customs, from the seller.

• Your ID, to claim a parcel held at customs.

• Your NIF or NIE (Spanish tax or foreigner number) and proof of payment, which are sometimes requested for a held parcel.

• Extra permits or documents, requested only for restricted goods or items needing more checks.

• Inventory of your belongings, submitted with your application to the customs office when importing personal belongings as a new resident.

• Passport, to apply for the duty and IVA exemption on moving your residence to Spain.

• Proof of your previous residence outside the EU.

• Proof of Spanish residence: your padrón (town hall residence registration), visa or residence permit.

• Purchase or ownership proof for your belongings.

Frequently asked questions

Does the seller or the courier collect IVA on my parcel?

It depends on the seller: if the seller uses the EU one-stop import scheme (IOSS) for parcels up to 150 euros, you pay the 21% IVA at checkout.

Will I pay customs duty on a cheap parcel from the UK or US?

Not yet for parcels under 150 euros, but a flat duty of €3 per item category in a parcel is planned from 1 July 2026. Parcels above 150 euros pay ordinary duty by product type. In practice you bear the cost.

Can I bring my belongings to Spain without paying duty or IVA when I move?

Yes, if you are moving your normal residence to Spain, you can import used personal belongings free of duty and IVA. You must have lived outside the EU for at least 12 months, have used the goods for at least 6 months, and import them within 12 months of settling in Spain. Vehicles have special rules.

Do couriers charge extra fees on top of IVA and duty?

Yes, Correos and private couriers add their own clearance or handling fee when they collect import charges from you. Amounts differ by carrier and service. Many parcels sent through IOSS carry no extra clearance fee.