What you pay in duty and IVA if your goods don't qualify

Key rules

• IVA rate: Import IVA on household goods without relief is 21%.
• Order of tax: Duty is charged first, and IVA is then charged on the value plus the duty.
• Used goods: Customs decides whether your depreciated value is accepted, so keep an inventory, photos and invoices.
• Misdeclaration: Wrong declarations can bring fines of 50% to 150% of the unpaid tax, and undeclared goods can be seized.

How the tax is built up

If your goods don't qualify for relief, you pay two taxes: customs duty first, then IVA on top. Duty is worked out first because it goes into the IVA base.

1. Customs value. This is the price paid for the goods, plus transport and insurance up to the first point of entry into the EU.
2. Duty. A percentage of the customs value, set by the type of goods.
3. IVA. Charged on the customs value plus the duty, other taxes and incidental costs, such as transport to the first destination in the EU.

The import IVA rate on household goods is 21%. Reduced rates of 10% or 4% apply only to certain goods, such as some foods or books. Ceuta, Melilla and the Canary Islands have different indirect taxes, so this page does not cover them.

Duty rates

Duty follows the EU customs tariff and depends on what the item is. Most household goods carry duty between 0% and 12%. Furniture is commonly 0% to 5.6%, clothing and textiles around 12%, and many electronics 0%.

To find your exact rate, look up the commodity code for each type of goods in the EU's TARIC database. Choose the country of origin, because trade agreements can change the rate. Your shipper or customs agent can also give you the codes. The calculator below gives an estimate from these figures.

Used goods

New goods are valued at the price you paid. Used goods are valued at what was actually paid, or, if nothing was paid, at their market value when they arrive. For used personal items, Spanish customs generally accepts a depreciated value that reflects age and condition.

Back your value up with:

• purchase invoices where you have them
• a dated, itemised inventory
• photos of the main items

The customs office decides whether to accept your figure. No published table fixes the value. Duty and IVA are then calculated on the accepted value. The decision box below shows how to choose the right basis.

Penalties for getting it wrong

Misdeclaring is treated as a tax offence. Fines are typically 50% to 150% of the unpaid duty and IVA, plus surcharges and late-payment interest. Wrongly claiming relief is normally treated the same way, and you still pay the duty.

Goods brought in without a proper declaration are a separate matter. Below €150,000 this is an administrative contraband offence. Fines run from one to three times the value of the goods, and the goods can be seized. At €150,000 or more it becomes a criminal offence. The threshold is €50,000 for certain goods, such as tobacco.

The simple way to stay safe is to declare everything at its honest value, with paperwork to support it. The warnings below list the main traps.

Choosing between options

How should you value your goods for duty and IVA?

• Price paid for new goods: Use this for new items or recent purchases.

• Depreciated value for used goods: Use this for used personal items. Declare a value that reflects age and condition, backed by invoices, a dated itemised inventory and photos.

• Market value: Use this when no price was paid, for example gifts or inherited items. The customs value is the market value at the time of import.

Duty is charged on the customs value at the rate for each item's commodity code. IVA of 21% is then charged on the customs value plus duty and any transport to the first destination in the EU.

What to watch out for

Penalties for misdeclaring

• Fines for wrong declarations: Misdeclaring goods is a tax infraction. Fines are typically 50% to 150% of the unpaid duty and IVA, plus surcharges and late-payment interest. Declare the true value and description of your goods, and keep invoices and an itemised inventory to support them.

• Wrongly claiming relief: If you claim duty-free relief and do not qualify, it is treated as an incorrect declaration and the duty and IVA are still collected on top of the fine. Only claim relief if you meet every condition. If you are unsure, declare the goods without relief and pay the taxes.

• Undeclared goods and contraband: Importing goods without proper declaration is an administrative contraband offence below €150,000, with fines of one to three times the goods' value and possible seizure. At €150,000 or more it is a criminal offence, and the limit is €50,000 for certain goods such as tobacco. Declare everything you bring in. Ask a customs agent if you are unsure what needs declaring.

Estimate duty and IVA on goods without relief

Work it out

What you enter

• Value of your goods (price paid, or depreciated value for used items) (EUR): Purchase invoices, or your dated and itemised inventory with photos for used items.
• Transport and insurance cost up to the EU border (EUR): Your shipping or removals quote or invoice.
• Duty rate for your goods (%): EU TARIC database: search your commodity code and choose the country of origin. Many electronics are 0%.
• Other costs to your first destination in the EU (EUR): Your removals quote, for transport after the point of entry.

Figures used

• Import IVA rate on household goods without relief: 21 % (as of 2025)

Worked example (with Value of your goods (price paid, or depreciated value for used items) 8,000 EUR, Transport and insurance cost up to the EU border 2,000 EUR, Duty rate for your goods 5.6 %, Other costs to your first destination in the EU 300 EUR)

When the sum misleads

• The Canary Islands, Ceuta and Melilla have different indirect taxes, so this sum does not fit them.
• Goods with different commodity codes have different duty rates: run the sum once for each group.
• Used goods are valued at a depreciated value that reflects age and condition, backed by invoices, an itemised inventory and photos; the customs office decides whether to accept it.

Frequently asked questions

Where can I look up the duty rate for my goods?

You can look up the duty rate in the EU TARIC database, searching by commodity code and choosing the country the goods come from.

Can I declare a lower value for my used furniture and clothes?

Yes, customs generally accepts a depreciated value for used personal items, but the customs office decides whether to accept yours. Back it up with purchase invoices, a dated and itemised inventory and photos. Duty and IVA are then worked out on that value.

What does the IVA base include besides the price of the goods?

The IVA base includes the customs value plus the duty and any other taxes and incidental costs. Customs value is the price of the goods plus transport and insurance up to the first point of entry into the EU. Transport to the first destination in the EU is also added.

When does misdeclaring goods become a crime?

Importing goods without proper declaration becomes a criminal offence when their value reaches €150,000, or €50,000 for certain goods such as tobacco.