Shipping from mainland Spain to the Canary Islands

What you need to know

Customs

Yes, even though it is Spain. The Canary Islands are inside the EU customs territory but outside the VAT area: a dispatch declaration (DUA de expedición) is filed on the mainland and an entry declaration (DUA de introducción) in the Canary Islands, which settles the IGIC.

Documents

• Invoice without Spanish VAT: for VAT purposes it is an exempt export.
• Dispatch declaration (DUA de expedición). It is not needed if the invoice is for €6,000 or less (or it is a transfer within the same company): the invoice only has to state "T2LF - Mercancía sin declaración de expedición" (goods without a dispatch declaration). This does not apply to goods subject to phytosanitary controls or excise duties.
• Exit certificate from the Spanish Tax Agency, which supports the VAT exemption.

Taxes at destination

IGIC at the general rate of 7% and, for certain products, the AIEM (Canary Islands levy on imports). No VAT is paid.

Transport

By sea from mainland ports for parcels, and by air for urgent shipments.

Cargo airports

LPA · Gran CanariaTFN · Tenerife North

EU sanctions

Not applicable: it is Spanish territory.