Spanish islands, Ceuta and Melilla
Shipping from mainland Spain to the Balearic Islands
Unlike the Canary Islands, the Balearic Islands apply VAT in the same way as the mainland and have no customs formalities. What sets the transit time is the ship's departure.
What you need to know
- Customs
- No. The Balearic Islands are inside the Spanish VAT territory and the EU: it is a domestic shipment.
- Documents
- Invoice with VAT, as for any domestic sale.
- Delivery note or CMR consignment note.
- Taxes at destination
- VAT at 21% (or the applicable reduced rate), as on the mainland.
- Transport
- Parcels by sea from the mainland; by air for urgent shipments.
- Cargo airports
- PMI · Palma de MallorcaIBZ · IbizaMAH · Menorca
- EU sanctions
- Not applicable: it is Spanish territory.
Practical advice
Do not treat it like the Canary Islands: you invoice with VAT and there is no customs. Parcel networks cover the Balearic Islands; the transit time depends on how often the ship sails to each island.
Related guide: Which Incoterm to choose in each case
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Sources
Information reviewed in September 2026. Regulations change, so they are confirmed in every quote.