Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to Spain.
Tariffs and non-tariff barriers
Tariff
Spain is a member of European Community (EC) and preference is given to associate members of the Union and to developing countries and EFTA members. The EC has steadily replaced national rules and regulations with European-wide directives. These must be met in addition to all local and national regulations in Spain.
Spain is part of the harmonised trade system of the EU. Common Customs Tariff (CCT) is applicable to goods from non-EU countries, including Australia. Most duties are ad valorem (per cent), based on the GATT Valuation Code – approximate cost insurance freight (CIF) value. A Common External Tariff (CET) is applicable to other countries, including Australia.
Levies established under the EC Common Agricultural Policy (CAP) are commonly applied to imports of agricultural products. The value of the levy may be expressed in either ad valorem, specific or composite terms.
Customs authority contact details:
El Director General de Aduanas e Impuestos Especiales
Guzman El Bueno 137
Madrid 28071
Tel: +34 91 553 5521
Fax: +34 91 533 5242
Non-tariff barriers
In addition to normal European Union (EU) restrictions, all Spanish importers must be licensed. A licence application must be submitted by the importer to the Ministry of Commerce or its regional offices, and be accompanied by a commercial invoice, the CIF price, net and gross weights and the invoice number. The validity period is usually six months. There are no restrictions on the allocation of foreign exchange for payment of authorised imports.
A small range of products are prohibited (eg. narcotics) and some are subject to quotas or other special import licensing requirements, including some agricultural products, explosives, seed oil and gold. Licenses are subject to authorisation by the ‘Ministerio de Hacienda’.
Product certification, labelling and packaging
CE Mark
CE Marking protects consumers by ensuring that there is a common standard across Europe. Certain products can only be sold if they conform to the appropriate EU directives and show a CE Mark. The manufacturer is responsible for ensuring that the product meets the requirements of the relevant directive(s) and applies CE marking. Proof of Conformity should be made available in a form of technical documentation.
The requirements impose procedures on the manufacturer and certain responsibilities are transferred to the importer. Once goods have entered the EU, whatever the member country custom through which the entry was made, they can circulate through EU territory without any additional restrictions.
Labelling
Imports which do not comply with Spanish marking and labelling regulations are prohibited. In view of changes in the marketing, labelling and testing requirements in Spain, Australian exporters should request instructions from their importers prior to finalising any commercial transaction.
Labelling, in Spanish, which classifies the products must not be less than three millimeters in height. Additional lettering in foreign languages is permitted provided it does not conflict with the information given in Spanish and the actual letters are not larger than the Spanish letters.
Outer containers should bear the consignee's mark and port mark and be numbered (to accord with packing list) unless the contents can be otherwise readily identified.
The country of origin must be shown on all imports and goods bearing trademarks or trade names must show the name of the manufacturer and the place of production.
Specimen labels should be sent to the importer prior to consignment of goods for approval by relevant Spanish authorities.
Labels on foodstuffs must indicate the following information in Spanish:
- the country of origin
- a description of the contents and a list of principal ingredients, including additives and colorants
- the net weight or volume in metric units
- instructions for preparation (where applicable) and any special storage instructions
- the date of manufacture or freezing (month and year)
- the name of the brand of the producer and the commercial name of the product
Some items require special markings:
- Milk products, margarine, chocolate, coffee, wine and other products may have more technical labelling requirements.
- Textiles and ready-made clothing must have descriptive labels and printed wrappers showing the composition of the material. Textiles and clothing imported with foreign labels or wrappers must also have labels or wrappers in Spanish, with lettering the same size or larger than that of the foreign language and, in any case, not less than 3mm in height.
- Drugs, pharmaceuticals and cosmetics are subject to technical inspection and registration prior to entry. There are also detailed marking and labelling requirements, which include providing details of the chemical composition.
- Imported tyres and tubes, except solid tyres mounted in metallic rims, must all bear a serial number. Serial numbers must be wrought into the metal of motor car engines and chassis.
- All manufactures of precious metals must be hallmarked with the government stamp at the Spanish Guarantee Bureau prior to import clearance.
Special certificates
Live animals, meat, live plants or their parts require health certificates issued by the competent authority in the country of origin and visaed by the Spanish Consul before shipment. In Australia this is usually the Australian Quarantine and Inspection Service (AQIS), the Department of Agriculture, Fisheries and Forestry-Australia or the relevant state department of agriculture.
Live poultry and eggs for hatching may only be imported if a detailed document about the form in which their export is intended is submitted and a comprehensive health certificate from the official veterinary authority in the country of origin is provided.
Sanitary certificates, issued by the appropriate health authorities in the country of origin, attesting to freedom from diseases and pests are required for crude animal products (hides, bones, etc.) and rags.
Methods of quoting and payment
The Euro and any currency quoted on the Stock Exchange is acceptable.
Documentary requirements
Exporters must ensure that shipping documents are in the consignee's hands and a customs declaration is prepared by 72 hours after the shipment has been unloaded. Importers are fined if they fail to comply with this requirement. Importers must be licensed.
Commercial invoice
One original invoice and one copy is required. Must show, for each class of goods, the quantity, gross and net weights in kilograms, the unit price and all additional charges up to CIF value (Incoterms 2000). All details in the commercial invoice must correspond with the import licence.
Pro-forma invoice
One copy is usually sufficient. Must indicate FOB foreign part value (Incoterms 2000), freight and insurance charges.
Packing list
Not compulsory but facilitates clearance.
Certificates of origin
Certificates of origin are required for specific goods. It is advisable to send three copies with the goods.
Bill of lading
No prescribed form and To Order bills acceptable.
Insurance
Normal commercial practice.
Weights and measures
The metric system.
Public health requirements
Live animals are inspected at quarantine stations. Cleaning and disinfection of transit facilities is compulsory.
All animal products and rags are inspected on entry by an official of the Ministry of Agriculture.
Health certificates issued by the approved authority in the country of origin must accompany the shipment (see 'Special certificates').
Plants and plant products are subject to various regulations.
Specific phytosanitary certificates, attesting to the fact that the plant is healthy and carries no additional soil, must accompany each consignment.
Special regulations govern the registration and sale of pharmaceutical products, cosmetics, domestic pesticides and veterinary products. Imports are allowed only after registration with the Spanish Directorate-General of Public Health.
Food products must be registered with the health authorities and must conform with Spanish standards.
Fertilisers and fungicides must be registered with the Agriculture Department Office. These products are also subject to inspection and analysis prior to customs clearance.