Introduction: Trade in and out of Spain
Spain is a gateway to the EU and global trade markets. If you’re looking to import goods into Spain or export from Spain, it’s essential to understand the legal, tax, and customs framework.
At Borderless Lawyers, we assist international companies, traders, and investors with compliance, documentation, and risk-free cross-border operations.
✅ Requirements to Start Import/Export in Spain
Before trading goods internationally, your business must complete:
🧾 1. EORI Registration
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EORI (Economic Operator Registration and Identification) number is mandatory
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Register via the Agencia Tributaria (Spanish Tax Authority)
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Needed for customs declarations, import VAT, and duties
✅ You must have a Spanish tax ID (NIF) before applying for EORI.
🏢 2. Company Registration
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Most import/export activities require a Spanish-registered business
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Set up an SL (Sociedad Limitada) or act as a foreign company with a tax representative
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Register with the Commercial Registry (Registro Mercantil)
📝 Foreign traders must also register for VAT (IVA) in Spain.
📦 3. Product-Specific Licenses (If Applicable)
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Some goods require import/export licenses: food, medicine, arms, chemicals
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Controlled by authorities like the Ministry of Industry, Health, or Agriculture
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CE marking is often required for products entering the EU market
🔍 Always verify EU harmonized codes (HS/Commodity Codes) for tariff classification.
🚛 Customs Process in Spain
Spain’s customs system is fully integrated into the EU Customs Union.
📥 Import Procedure
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File Single Administrative Document (SAD)
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Submit invoice, packing list, transport documents, and EORI
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Customs assess duties and VAT
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Clearance handled by Aduanas (Spanish Customs)
💡 Use a licensed customs broker for faster processing.
📤 Export Procedure
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Register goods with the Spanish Customs Authority
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Submit SAD and proof of origin
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Goods must leave the EU within set deadlines for VAT exemption
📄 Export declarations are mandatory even for intra-EU exports under certain thresholds.
💰 Import Duties and Taxes
| Tax/Duty Type | Rate Range |
|---|---|
| Import VAT (IVA) | 21%, 10%, or 4% |
| Customs Duties | 0% to 17% (depending on origin/product) |
| Excise Duties | On alcohol, tobacco, fuel |
📌 Spain applies EU Common External Tariff (CET) for goods outside the EU.
🌐 Incoterms and International Contracts
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Spain follows ICC Incoterms (FOB, CIF, DDP, etc.)
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Contracts must include delivery terms, responsibilities, and dispute resolution clauses
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For cross-border trade, consider including an arbitration clause and Spanish law jurisdiction
🧑⚖️ Borderless Lawyers drafts international trade agreements with full compliance.
💼 Example: Importing Electronics to Spain
Scenario: A UAE-based distributor wants to import electronics into Barcelona.
Steps Taken:
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EORI registration and Spanish VAT setup
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CE marking compliance and documentation
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Contract under Incoterm DDP (Delivered Duty Paid)
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Shipment cleared through Spanish customs with agent support
✅ Result: Goods cleared and distributed within 72 hours.
📋 How We Can Help
Borderless Lawyers supports you with:
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✅ EORI & VAT registration
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✅ Setting up import/export companies
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✅ Customs declaration and classification
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✅ Product compliance and CE marking
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✅ Drafting trade contracts and Incoterms
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✅ Handling disputes and legal audits
🌍 Expertise for EU trade, third-country exports, and tax optimization.
🚀 Start Importing or Exporting in Spain Today
Avoid delays, penalties, and customs issues. Whether you’re a foreign trader or local business expanding globally, Borderless Lawyers ensures your import/export operations are compliant and profitable.