Why the Canary Islands are different
The Canary Islands are part of the EU customs union but not of the EU VAT area. An engine, a pump or navigation equipment arriving from mainland Spain or another EU country pays no duty, but it still needs a customs declaration (DUA or entry declaration) and is subject to IGIC, with a standard rate of 7%. From outside the EU, such as the UK, Norway or the USA, it is a full import with duty.
Large parts arrive by sea, in a container or by lorry on the ferry from Huelva or Cádiz, at the ports of Santa Cruz de Tenerife or Granadilla. Urgent ones come by air.
Reliefs for ships: what applies and what does not
- IGIC: under Law 20/1991, imports of items fitted to certain vessels or used on board for their operation, including fishing gear, are exempt. This covers ships engaged in international maritime navigation (commercial carriage of goods or passengers, industrial activities or fishing) and vessels used for rescue, assistance at sea or coastal fishing.
- Ship supplies: provisions and stores for those vessels have their own exemption, with limits.
- Customs duty: the EU Combined Nomenclature suspends duty on goods for incorporation in certain categories of vessels (construction, repair, maintenance or conversion) or for fitting them out, under end-use control. This matters when the part comes from outside the EU.
- Repairs: if equipment leaves the Canaries for repair and returns, IGIC on re-import is charged on the cost of the repair, provided the export was documented properly.
These reliefs do not apply to pleasure or sports boats.
How we handle it
- Tell us on WhatsApp or by phone which part you need, for which vessel and where it is coming from.
- We check whether the vessel and the consignee meet the conditions for a relief.
- We choose the route: air if urgent; container or lorry and ferry when volume matters.
- We classify the goods and lodge the declaration with the relevant relief or suspension.
- We coordinate delivery to the quay, shipyard or warehouse.
What we need from you
- Commercial invoice and packing list with weights, dimensions and number of packages
- Technical description, manufacturer reference and tariff code if known
- Vessel name, IMO number, flag and owner or operator
- Evidence of the vessel's activity if you want to claim the relief
- Safety data sheet for paints, batteries, oils or other hazardous products
Questions about marine spare parts
Can I bring in parts for my sailing boat or motorboat without IGIC?
No. Law 20/1991 expressly excludes sports and pleasure boats. Their spare parts are subject to IGIC like any other goods, and to duty when they come from outside the EU.
What counts as international maritime navigation?
For IGIC purposes, a voyage that starts in a Canary port and ends or calls outside the islands, or one that starts outside. The vessel must cover more than 50% of its distance on such voyages in the period set by the law.
What if the part comes from Norway or the UK?
Both are third countries for customs purposes: full declaration, duty according to tariff code and origin (or suspension, if the conditions are met), plus IGIC or a relief.