Duties by product

Import duties on electronics from China to Spain

Electronics duty is usually low or nil thanks to the Information Technology Agreement. Cost and risk sit in CE marking, electrical safety and waste registrations.

Updated: 9 September 2026

Written by the EC HolaHome team, based on real import operations from China into Spain and the EU.

1. Typical duty rates

Many electronic products enter duty free; small appliances and some accessories do pay.

  • Computers, monitors, mobile phones and parts: 0% for most headings.
  • Small domestic appliances (8509, 8516): 2.2% to 3.7%.
  • Cables, connectors and accessories (8544, 8536): 0% to 3.3%.
  • Lithium batteries (8507 60): around 2.7%, with special transport requirements.

2. VAT and taxable base

With zero duty, VAT drives almost the whole tax cost, and it still includes freight.

  • Standard 21% Spanish VAT.
  • Base = customs value + freight and insurance to the EU border + duty if any.
  • Example: EUR 30,000 of duty-free electronics with EUR 2,000 freight → EUR 6,720 VAT.
  • Under-declaring value triggers inspection and penalties.

3. CE marking and importer duties

The EU importer carries product responsibility: a Chinese factory's word that it complies is not enough.

  • EU declaration of conformity and technical file held by the importer.
  • Applicable directives: Low Voltage (LVD), electromagnetic compatibility (EMC) and radio (RED) where relevant.
  • RoHS for hazardous substances and REACH for chemicals in housings and cables.
  • European plug type, manual and safety instructions in Spanish.

4. WEEE, batteries and Spanish registrations

Before the first sale you must be registered as a producer of electrical equipment and batteries; non-compliance is penalised.

  • Registration in the Spanish industrial register (RII-AEE) and a WEEE producer number.
  • Membership of a collective extended producer responsibility scheme.
  • Battery and accumulator registration where the device includes them.
  • Lithium batteries: dangerous goods transport with UN 38.3 report and approved packaging.

Checklist

Before importing electronics

Without these documents the product cannot legally be sold in Spain.

  • Signed EU declaration of conformity and complete technical file.
  • LVD, EMC and RED lab test reports.
  • RoHS certificate and REACH data sheet.
  • WEEE producer number and collective scheme membership.
  • UN 38.3 report and approved packaging for lithium batteries.
  • Spanish manual and labelling with importer details.

FAQ

Electronics duties: common questions

Do electronics from China pay duty?
Many IT and telecom headings are 0%. Small appliances and some accessories pay 2.2% to 3.7%. VAT at 21% always applies.
Can I rely on the CE certificate the Chinese factory sends?
CE is declared by whoever places the product on the market. As importer you must hold the declaration of conformity and be able to produce the technical file; certificates from unrecognised labs are not enough.
What happens if I skip WEEE registration?
Selling electrical goods without a producer number is a punishable offence and blocks marketplace listings, which require it upfront.
Can lithium batteries travel by air?
Yes, with restrictions: they move as dangerous goods, need the UN 38.3 report, approved packaging and often a load limit per shipment.

Important notice

The rates shown are indicative and refer to common headings of the EU Common Customs Tariff. The final rate depends on the exact TARIC classification, the declared origin and the measures in force (anti-dumping, quotas or suspensions) on the date of clearance. Always check TARIC or ask your customs broker before committing to prices.

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