Why duty in the Canaries is the same as in the EU
The Canaries are part of the Union’s customs territory and apply the Common Customs Tariff (TARIC). EU goods – including those from mainland Spain – pay no duty; third-country goods pay the rate for their commodity code, usually a percentage of the customs value. The Canarian twist comes afterwards: duty is included in the IGIC base, so a classification or origin mistake costs you twice.
What decides how much you pay
- Classification: the ten-digit TARIC code. Similar products can carry very different rates; for repeat imports there is Binding Tariff Information (BTI).
- Origin: where the goods were made or sufficiently processed – not where they were shipped from.
- Customs value: generally price, freight and insurance to the EU border.
- Special measures: anti-dumping duties, quotas or suspensions, also shown in TARIC.
Preferential origin: paying less or nothing
The EU has trade agreements with many countries and a preference scheme for developing countries. To benefit, the goods must meet the agreement’s rules of origin and this must be proven – usually with the exporter’s statement on origin on the invoice, often requiring REX registration above a certain value.
A good example is the United Kingdom, a third country since 1 January 2021. The EU–UK agreement allows 0% only for originating goods, backed by a statement on origin or the “importer’s knowledge”. An item made in China and sold by a British shop pays the normal duty.
How we handle it
- Message or call us and describe the product and where it was made.
- Classification and measures: TARIC code, duty rate, anti-dumping, preferences.
- Proof of origin: before shipping, we tell you what your supplier must put on the invoice.
- Transport and declaration, claiming the preference.
- Delivery and records: keep the origin documents – customs can check them later.
FAQ: duties and origin
Do I pay duty on goods from Germany or mainland Spain?
No. EU goods are duty-free in the Canaries, although they still need a declaration and IGIC.
Why am I paying duty on something bought from a UK shop?
Because the 0% under the EU–UK agreement only applies to goods of proven UK (or EU) origin. If the item was made elsewhere or the proof is missing, the normal rate applies.
What if the proof of origin arrives late?
Some agreements let you claim the preference after import, within a time limit. We check this for your case.