Types of customs tariffs in Spain


One of the main factors to consider is the type of merchandise transported and the tariffs that must be paid, as these can vary greatly. Therefore, we must know the corresponding tariff code and calculate the total economic amount before starting any commercial operation.

What is a tariff?

A tariff is a tax applicable to all products imported and exported to and from a customs office. It is an essential instrument for the regulation of international trade.

What kind of tariffs exist?

On the import side, within the European Union, they are levied only on imports of goods from abroad. For exports, they are much less common than for imports. And transit is for goods entering one country destined for another.

These import tariffs are classified within the "normal application duties," which do not apply to all countries since, in some cases, there are tariff exemptions or reductions applicable as long as the goods and the exporting country comply with specific characteristics by the established law. A recent and famous example has been the granting of import duty exemption and VAT exemption for the import of goods necessary for the fight against the pandemic caused by Covid-19.

What tariffs are found in Spain?

The main types of tariffs we find in Spain are four, and each presents different functions and characteristics. These are:

  1. Ad-Valorem: "According to its value," this is a percentage of the value of the goods and is the most common form of taxation. Generally, the taxable base is usually determined by the import value of the CIF Incoterm. This represents the total invoice amount, the insurance premium, and the international freight cost. The ad-valorem generates a progressive duty rate. The higher the value of the goods, the higher the amount to be paid. This happens regardless of the dimensions or weight of the goods transported.
  2. Specific Tariff: This tariff is established through monetary charges per physical unit, i.e., products. By net weight, the number of units, etc. It is a tariff applied according to the units arriving at the designated destination, regardless of the total value of imports. It is also essential that the type of unit on which the tariff is calculated is reflected in the tariff item
  3. Mixed Tariff: This is a combination of the Ad-Valorem and Specific Tariffs. Here, in this tariff, the total amount to be paid is determined by each unit of the products and a fixed percentage conditioned by the value of those same products being moved.
  4. Compound Tariff: This is a variant in which at least two groups of tax rates are set, although only one of them is applied. On the one hand, it consists of the Ad-Valorem tariff. In addition, this is determined by a maximum and a minimum. In order to choose each of these, the final result of the calculation of both groups of taxes must be compared.

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Contact our team now, and we will advise you on all the processes so that your commercial shipment is a success and can reach any port in the world. If you want more information about our services, we can advise you which fits your business needs best