ESVerified 2026-07-22
Spain - Import & Export Regulatory Guide
Spain applies the EU Union Customs Code through the AEAT (Agencia Estatal de Administración Tributaria) and the DUA/AC (Documento Único Administrativo) declaration flow. Dual-use exports sit with the SGDCE (Secretaría General de Comercio, Ministerio de Economía).
Regulatory authorities
Customs entry, DUA filings, VAT deferment (IVA importación diferido).
Dual-use and defence-material export licences.
SOIVRE
Quality inspection for foodstuffs, fruit & vegetables, industrial products.
AEMPS / AECOSAN
Pharma, medical, consumer safety.
Licensing regimes
| Licence | Scope | Issuer |
|---|---|---|
| Dual-use export licence | EU Reg 2021/821; SEUR portal. | SGDCE |
| Defence material export licence | Common Military List; JIMDDU inter-ministerial. | SGDCE |
| IVA differed at import | Monthly VAT return offset - REDEME registration. | AEAT |
| SOIVRE conformity | Textile, footwear, toys, some appliances entering EU via ES. | SOIVRE |
Prohibited goods
- · EU comprehensive-sanctioned origins.
- · Counterfeit and pirated goods (EU Reg 608/2013).
- · Torture goods (EU Reg 2019/125).
- · Certain endangered species and derivatives (CITES).
Restricted goods
- · Dual-use items and national catch-all.
- · Fisheries products - IUU catch certificate.
- · Precursors - Reg 273/2004 authorisation.
- · EUDR commodities from Dec 2025.
Labelling requirements
- · CE marking; Spanish-language labelling for consumer products.
- · Food labelling per EU 1169/2011.
- · Ecoembes / Ecovidrio packaging producer responsibility.
Sanctions overlay
- · EU sanctions transposed via royal decree; SEPBLAC / DGT.
- · OFAC coordination via Banco de España.
- · Russia packages 1-14+; Iran, DPRK, Syria, Belarus.
Dispute resolution
Reposición before AEAT within one month; Tribunal Económico-Administrativo (TEAR/TEAC); onward Audiencia Nacional. Corte Civil y Mercantil de Arbitraje (CIMA) and Madrid Arbitration Centre for commercial disputes. NY Convention party since 1977.
Key official sources
Frequently asked questions
How does the Spanish deferred-IVA regime work?
REDEME-registered taxpayers may account for import VAT in the monthly self-assessment (Modelo 303) rather than paying it at the border. This eliminates the cash-flow drag on ~21% of CIF. Non-resident importers appoint a fiscal representative to access the same benefit.
When does SOIVRE inspection apply?
SOIVRE targets textiles, footwear, toys, small appliances and certain chemicals entering the EU via Spanish ports/airports. Documentary review is routine; physical inspection is risk-based (~5% of consignments). A CENPU inspection certificate is issued as clearance evidence.
Templates & guides
Compliance templates
Essential documentation for physical trade flows with ${c.country} counterparties.
Templates
How-to guides