Spain
Destination profile for the China-to-Europe corridor.
TL;DR: Spain is the Iberian gateway — Valencia on the Mediterranean is the correct entry for Spain and Portugal, avoiding the long haul down from Rotterdam, with 21% VAT on EU common duty.
Import duty & VAT
Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium
Spain applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across the EU, typically 0–12% for consumer goods. No China-EU FTA is in force.
VAT: 21% High — 21% standard (10% and 4% reduced on some goods).
De minimis threshold
€150 (VAT threshold) Low
The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS for sub-€150 consignments. Confirm current thresholds with Spanish customs.
Compliance requirements
- EORI number for EU imports.
- CE marking for regulated products.
- REACH for chemical substances.
- Correct TARIC classification.
Clearance process
- Register for an EORI number.
- Classify under the TARIC code.
- File the import declaration and pay duty plus 21% VAT.
- Clear through Valencia.
- Release and deliver across Iberia.
What most guides skip
Spain’s 21% VAT is at the high end, but the real decision is the port: Valencia versus the northern range. For cargo destined to Spain or Portugal, a Rotterdam discharge means a long, expensive haul across France, while a Valencia call puts the container on the Iberian doorstep — and its automated terminals keep cut-offs reliable. China cargo often reaches Valencia via a Mediterranean transshipment rather than a direct deep-sea call, but that is still cheaper than trucking from the north. If your market is Iberia, price Valencia first.
Frequently asked questions
Is Valencia better than Rotterdam for Spain?
For Spain or Portugal destinations, yes — Valencia avoids the long inland haul from Rotterdam. China cargo often arrives via a Med transshipment, which is still cheaper than trucking from the northern range.
What is the VAT rate in Spain?
21% standard, with reduced rates of 10% and 4% on some goods. Import VAT is charged on the duty-inclusive value.
Key takeaways
- Valencia is the correct gateway for Spain and Portugal.
- 21% VAT on EU common duty — budget the compound.
- Med transshipment often beats northern-range trucking.
- Highly automated terminals keep cut-offs reliable.
Official sources
No verified sources yet.
Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.
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