What the DUA is
The DUA (Documento Único Administrativo) is the customs declaration that reports the goods, their value and their tax treatment. There is no customs duty between the mainland and the Canaries, but there is a change of tax: the goods leave the Spanish VAT area and enter the IGIC area. That takes two declarations.
The two declarations for a mainland → Canaries shipment
- Dispatch declaration (DUA de expedición) on the mainland, marked T2LF: it shows the goods are EU goods heading to a special tax territory and gives your supplier proof for the VAT-free invoice.
- Entry declaration (DUA de introducción) in the Canaries: it quotes the MRN of the dispatch declaration, and IGIC and any AIEM are settled with it.
Both are filed electronically through VEXCAN, the joint portal of the Spanish and Canarian tax agencies. Until the entry declaration is filed and paid, the goods stay at the port and storage charges may build up.
How we take care of your DUA
- Contact: send us the invoice and transport details on WhatsApp or by phone.
- Check at origin: we confirm with your supplier or their carrier that the dispatch declaration exists and obtain its MRN.
- Classification and calculation: we review each product description, the IGIC rate and whether AIEM applies.
- Entry declaration: we file it, tell you the amount due and, once paid, the goods are released.
- Release: we notify the carrier or arrange delivery in Tenerife ourselves.
What we need from you
- Supplier’s invoice without VAT, with description, quantity and value per item.
- Carrier name and consignment or bill of lading number.
- The MRN of the dispatch declaration, if you already have it.
- Your company’s NIF and, the first time, an authorisation to act on your behalf.
Need the transport as well? See goods from mainland Spain.
FAQ: DUA from mainland Spain
Why do I need a DUA if the goods come from Spain?
Because the Canaries are outside the VAT area and have their own tax, IGIC. The DUA records the VAT-free departure and the IGIC-taxed arrival. There is no customs duty.
Who files the dispatch declaration?
Usually the seller or the company carrying the goods from the mainland. If nobody does, we coordinate it so your shipment does not get stuck.
Do I need a digital certificate for the DUA?
Not necessarily. With your authorisation we file the declaration for you and tell you the amount to pay. We only need the shipment documents and your company’s NIF.