Customs
How to ship goods from mainland Spain to the Canary Islands
The Canary Islands are part of Spain, but they apply IGIC instead of VAT. That is why any sale of goods to the islands, including a parcel between businesses, involves a customs formality. Done properly, it takes two steps and one proof document.
Why there are customs formalities when it is Spain
The Canary Islands are inside the customs territory of the European Union, but outside the VAT territory. For the Spanish tax authorities, a sale from mainland Spain to the Canary Islands is treated like an export: the goods leave without Spanish VAT, and on the islands the IGIC (Canary Islands general indirect tax) is paid. That change of tax is what requires the goods to be declared on exit and on entry.
Step 1: leaving mainland Spain
- Invoice without VAT. The sale is exempt from VAT, like an export.
- Dispatch declaration (DUA de expedición). This is the exit declaration.
- Exception for invoices up to €6,000 (or transfers within the same company): no dispatch DUA is needed if the invoice includes the wording ‘T2LF - Mercancía sin declaración de expedición’ (goods without a dispatch declaration). This simplification does not apply to goods subject to plant health checks or to excise duties.
- Shipments up to €150 cleared at destination with the simplified H7 declaration do not need a dispatch declaration either.
Step 2: entry into the Canary Islands
On the islands, an entry declaration (DUA de introducción) is lodged through the VEXCAN single window. It settles the IGIC and, for certain products, the AIEM (a Canary Islands levy on imports).
| Tax | Rate | Who pays it |
|---|---|---|
| IGIC standard rate | 7% | The consignee, unless the Incoterm says otherwise |
| AIEM | Depends on the product | The consignee, unless agreed otherwise |
| VAT | Not applied | — |
The proof document you must not forget
For the sale to be exempt from VAT, you must be able to prove that the goods reached the Canary Islands. When the entry DUA carries the relevant code, the seller can download an exit certificate (certificado de salida) from the online portal of the Agencia Tributaria (Spanish Tax Agency). Keep it with the invoice: without it, the tax authorities can claim the VAT on the sale.
Parcels between businesses are no exception: even if the courier collects them in mainland Spain, in the Canary Islands they are cleared with a DUA and IGIC.
Who does what
Most often, the seller handles the exit, and the buyer in the Canary Islands handles the entry and the IGIC. If you prefer to deliver with everything paid, agree an Incoterm that reflects this and add it to the price. Either way, put it in writing before you ship: if nobody lodges the entry DUA, the goods are held at destination.
How the goods get there
Parcels travel by sea from mainland ports; urgent shipments go by air to Gran Canaria (LPA) or Tenerife North (TFN). The national parcel networks cover the Canary Islands, with a transit time that depends on the ship’s departure.
Request a quote for the Canary Islands
Sources
- BOE (Spanish Official Gazette): Resolution approving the DUA, consolidated text (Appendix XVI)
- Agencia Tributaria: low-value shipments to the Canary Islands, Ceuta and Melilla
- BOE: Law 4/2012 on administrative and fiscal measures (IGIC)
Regulations change often. Before every shipment we confirm the requirements in force.