Spanish islands, Ceuta and Melilla
Shipping from mainland Spain to Ceuta and Melilla
Ceuta and Melilla are outside the EU customs territory and the VAT area: a shipment from the mainland is treated as an export, and IPSI (the local tax on production, services and imports) is paid on entry.
What you need to know
- Customs
- Yes. They are outside the EU customs territory and have no VAT: the shipment is documented as an export.
- Documents
- Invoice without VAT: it is an exempt export.
- Export declaration. If the shipment is cleared at destination with an H7 simplified declaration, it is not needed and an exit certificate is obtained.
- Taxes at destination
- IPSI, at rates set by each city's by-law (ordenanza), between 0.5% and 10% depending on the product.
- Transport
- Lorry and ship via Algeciras to Ceuta; ship or plane to Melilla.
- Cargo airports
- MLN · Melilla
- EU sanctions
- Not applicable: it is Spanish territory.
Practical advice
Even though it is Spain, the invoice is issued without VAT. Keep the export declaration or the exit certificate as proof; the customer pays the IPSI at customs clearance.
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.
- Spanish Tax Agency (Agencia Tributaria): Ceuta and Melilla
- BOE (Official State Gazette): Law 8/1991 on the IPSI