Is import VAT a cost for my company?

If your activity gives the right to deduct, import VAT is recoverable. The real impact is on cash flow rather than cost, and it can be reduced with the deferral scheme.

Does buying DDP avoid duties?

No. Under DDP the supplier handles and pays them, but the taxes still accrue and their amount is built into the price. You also lose visibility over the declaration and over who is recorded as importer.

Is there a preferential agreement with China?

There is no free trade agreement between the European Union and China, so the general third-country duty applies, apart from specific suspensions or quotas.

Who is liable if the tariff classification is wrong?

The importer is liable towards the authorities, even when a customs representative files the declaration. That is why the classification rationale should be documented from the start.

Practical guide for companies

Duties and taxes when importing from China into Spain

What you pay, how it is calculated and which documents customs will ask for in a B2B import. Written for procurement and management teams, without unnecessary jargon.

Updated in 2026

Download the checklist (PDF)

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 is deductible for a company with taxable activity, but it is paid up front at clearance unless the deferral scheme is used.

VAT taxable base = customs value + duty + other charges + incidental costs up to the first place of destination in the EU.
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.

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.

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.

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.

How the total customs cost is calculated

This is the calculation order Spanish customs applies in a standard import.

Customs value: Goods price + freight + insurance up to the EU
Duty: Customs value × TARIC duty rate
VAT taxable base: Customs value + duty + costs up to destination
Import VAT: Taxable base × applicable VAT rate

Illustrative example

Goods worth EUR 20,000, freight and insurance EUR 2,000, a hypothetical 4.7 % duty and 21 % VAT.

Customs value: EUR 22,000
Duty (4.7 %): EUR 1,034
VAT taxable base: EUR 23,034
VAT (21 %): EUR 4,837.14
Cost at customs: EUR 5,871.14

Example figures. The actual duty rate depends on the TARIC code and the origin of each product.

Downloadable resource

China import checklist

A one-page document with the points we review before every shipment: classification, value, documentation, compliance and logistics.

TARIC code confirmed and duty rate verified
Anti-dumping or countervailing duties checked
Incoterm agreed in writing and stated on the invoice
Customs value calculated including freight and insurance
Active EORI number and appointed customs representative
Commercial invoice and packing list consistent with each other
Transport document and certificate of origin available
Declaration of conformity and test reports on file
Labelling in Spanish and EU responsible person details
Packaging and waste obligations reviewed
Budget covering duty, VAT, clearance and inland logistics
Schedule with margin for inspections and clearance

PDF · English · No sign-up

Download the checklist (PDF)

Frequently asked questions

Common questions in B2B imports

Is import VAT a cost for my company?: If your activity gives the right to deduct, import VAT is recoverable. The real impact is on cash flow rather than cost, and it can be reduced with the deferral scheme.
Does buying DDP avoid duties?: No. Under DDP the supplier handles and pays them, but the taxes still accrue and their amount is built into the price. You also lose visibility over the declaration and over who is recorded as importer.
Is there a preferential agreement with China?: There is no free trade agreement between the European Union and China, so the general third-country duty applies, apart from specific suspensions or quotas.
Who is liable if the tariff classification is wrong?: The importer is liable towards the authorities, even when a customs representative files the declaration. That is why the classification rationale should be documented from the start.

Disclaimer

This guide is general information. It does not replace advice from a customs broker or tax adviser, nor consultation of the TARIC database and the rules in force for each specific product and shipment.

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