Import duties on electronics from China to Spain

1. CN 2026 conventional reference rates

A representative selection of equipment and components in chapters 84 and 85 of the 2026 CN. Electrical and electronic products do not all share a classification or requirements.

Source checked on 18 September 2026: the ‘Conventional rate of duty’ column in the 2026 CN. These are references, not the guaranteed final rate for China. Before each operation, confirm the 10-digit TARIC code, origin, date and additional measures; VAT is assessed separately.

• Commission Implementing Regulation (EU) 2025/1926 (EUR-Lex)
• Application of the 2026 CN (European Commission)
• TARIC consultation (European Commission)

Related on this site:Quality control service ·Import management service

2. VAT and taxable amount

Where the applicable rate is low or nil, VAT accounts for most of the tax cost of the operation. It is charged on the import taxable amount, which starts from the customs value.

• Standard 21% Spanish VAT.
• VAT taxable amount = customs value + import duty and other import charges, except VAT itself + applicable incidental costs not yet included.
• Customs value already includes freight and insurance to the EU entry point. Incidental costs are included up to the first destination in the importing Member State and, where known at the chargeable event, another EU destination. No item is counted twice.
• Import VAT may be deductible for the importer where it has the right to deduct and meets the formal and documentary requirements; duty and anti-dumping form part of the cost of the operation, unless a customs regime with different treatment applies.
• Hypothetical example with an assumed 0% rate (not verified for any specific subheading): goods value EUR 30,000 plus EUR 2,000 freight and insurance to the EU → customs value EUR 32,000; duty EUR 0; with no further incidental costs, VAT base EUR 32,000 and VAT EUR 6,720. With a different rate, duty is added to the VAT base. Under-declaring value triggers inspection and penalties.

• VAT taxable amount on importation (European Commission, arts. 85-86 VAT Directive)

3. CE marking and importer duties

The EU importer has its own obligations: it must verify that the manufacturer has met theirs. If you sell under your own brand, you may take on the manufacturer's obligations.

• The EU declaration of conformity is drawn up and signed by the manufacturer or its authorised representative within the scope of its mandate. The importer checks it exists, keeps a copy and ensures the technical file can be made available to the authorities for the required period.
• Applicable legislation depends on product characteristics: Low Voltage (LVD) by voltage range, electromagnetic compatibility (EMC) and, if it includes radio, the RED, which covers safety and EMC requirements for those devices. Not all apply at once.
• RoHS and REACH: conformity is evidenced according to scope (reports, manufacturer declarations, data sheets), not by a universal 'certificate'.
• European plug type, manual and safety instructions in Spanish, visible CE marking and importer identification.

• EU declaration of conformity: who signs it (Your Europe)

4. WEEE, batteries and Spanish registrations

Whoever first places electrical equipment or batteries on the Spanish market may qualify as producer, with registration and waste-financing obligations. It depends on your role in the chain and on the product.

• Registration in the Spanish producer register (RII-AEE) and a WEEE producer number where you have that status.
• Extended producer responsibility met through the scheme applicable to your case, individual or collective.
• Battery and accumulator registration and obligations where the device includes them.
• Lithium batteries: dangerous goods in transport; UN 38.3 test summary and packaging and transport conditions depending on battery type, mode and shipment.