Duties and taxes when importing from China into Spain

1. What you actually pay on an import

The factory price is only part of the cost. Importing from China into Spain involves several items that should be budgeted from day one.

• Import duty: a percentage that depends on the product's tariff code (TARIC) and its origin.
• Import VAT: the standard rate in Spain is 21 %, with reduced rates for certain categories.
• Anti-dumping or countervailing duties: additional and specific to certain goods of Chinese origin.
• International freight, insurance and terminal handling charges at both ends.
• Customs clearance, broker fees and possible physical or documentary inspections.
• Compliance costs: laboratory testing, certificates, labelling and technical documentation.

2. Tariff classification (TARIC) drives everything

It all starts with classifying the product correctly. The TARIC code sets the duty rate, whether anti-dumping measures apply and which controls or certificates are required at the border.

• TARIC codes have 10 digits in the European Union and build on the international Harmonised System.
• Incorrect classification can lead to additional assessments, penalties and clearance delays.
• For new or borderline products, Binding Tariff Information (BTI) provides legal certainty with the authorities.
• Check the European Commission's TARIC database and the Spanish tax agency's portal before fixing prices.

3. Customs value: the basis for every calculation

Duty is not applied to the invoice amount alone. It is applied to the customs value, which in practice usually matches the CIF value of the goods.

• Customs value = price paid for the goods + freight and insurance up to the point of entry into the EU.
• The agreed Incoterm (EXW, FOB, CIF, DAP, DDP) determines which costs are already in the invoice and which must be added.
• Royalties, licence fees and certain tooling or mould costs may be adjustments that increase the customs value.
• Customs can ask you to justify the declared value: keep the contract, proforma invoice, payment records and freight invoices.

4. Import VAT and its impact on cash flow

Import VAT may be deductible for a company with the right to deduct that meets the formal requirements, but it is paid up front at clearance unless the deferral scheme is used.

• VAT taxable amount = customs value + import duties and other import taxes, except VAT itself + applicable incidental costs not yet included.
• Incidental costs are included up to the first place of destination in the Member State of importation and, where known at the chargeable event, another destination in the EU.
• No item already included in customs value or another element of the taxable amount is counted twice.
• Spain's import VAT deferral scheme allows you to declare and settle it in the monthly VAT return instead of paying at customs.
• To use deferral you must file VAT monthly, which in practice means being registered in the REDEME monthly refund register or qualifying as a large company.
• Plan the cash-flow impact: at high volumes, the gap between payment and deduction can be significant.

• Article 83 of the Spanish VAT Act (BOE)
• Article 86 of the VAT Directive (EUR-Lex)

5. Documentation customs will require

Most clearance delays are not caused by tax calculations, but by incomplete or inconsistent paperwork.

• A valid EORI number for the importer, essential to operate with EU customs.
• Commercial invoice and packing list consistent in weights, packages, descriptions and values.
• Transport document: ocean B/L, air waybill or CMR depending on the mode.
• Certificates of origin and, where applicable, documents supporting a preferential regime.
• Declarations of conformity, test reports and product technical documentation.
• Import declaration (DUA) filed by the appointed customs representative.

Preparing and cross-checking this paperwork is part of our end-to-end import services, together with freight and customs coordination.

6. Product compliance

A product can be correctly classified and still be held at the border if it does not meet the European rules for its category.

• CE marking and EU declaration of conformity when the product falls under a harmonised directive or regulation.
• Category-specific rules: general product safety, toys, electrical equipment, food-contact materials, REACH, RoHS or dangerous goods.
• Labelling in Spanish with the mandatory information and the details of the responsible person in the EU.
• Extended producer responsibility obligations: packaging, WEEE, batteries or others depending on the product.
• CBAM applies to certain carbon-intensive goods such as iron, steel and aluminium.

If you would rather not manage these requirements in-house, see how we handle product compliance and documentation for imported products.

7. Common mistakes that inflate the final cost

These are the failures that most often turn an import that looked profitable on paper into a tight or loss-making operation.

• Fixing the selling price before knowing the TARIC code and the applicable duty rate.
• Comparing supplier quotes under different Incoterms without bringing them to a comparable basis.
• Under-declaring the invoice to reduce duty: an infringement that risks penalties and blocked cargo.
• Overlooking anti-dumping duties, which in some headings far exceed the general duty rate.
• Failing to budget for demurrage, port storage or inspections when the schedule is tight.
• Leaving compliance until the end, when production is already finished.