Customs agent in La Palma

Why DUA is handled in both directions in La Palma

The Canary Islands are part of the Union's customs territory but are excluded from the common VAT area. There are no tariffs between the Peninsula and Santa Cruz de La Palma, but there is a fiscal border, and it works both ways:

• Inbound: export DUA in the peninsular port and import DUA here, with IGIC settlement and, if the item is subject, AIEM.
• Outbound: export DUA here and import DUA in the Peninsula, with VAT settlement on entry except where exempted.

The second case is the one most often forgotten, and it matters significantly on this island: whoever sends agricultural products or returns to the Peninsula with their furniture needs the same procedure. The complete framework is in our guide to customs between the Canary Islands and the Peninsula.

Building materials and reconstruction: where AIEM really matters

AIEM does not apply to moving personal effects. But it does apply to construction materials, new furniture, closures, machinery or industrial kitchen equipment: the Duty on Imports and Supplies of Goods in the Canary Islands levies certain tariff items to protect local production, and it is calculated on customs value.

The practical consequence is that the same order can cost significantly more or less depending on how it is classified and invoiced, and this needs to be known before shipment, not when the container is already at the dock. That's why we identify the item in the quote and separate our customs clearance fee from the duties: so you can see what you pay us and what goes to the Administration.

Transshipment in Tenerife

La Palma does not have a direct peninsular line with useful frequency: cargo arrives in Santa Cruz de Tenerife and continues via an island connection. That second leg is what determines the actual timeline, and is also where we decide the best place to clear.

If the link to Santa Cruz de La Palma departs the next day, normally we clear in Tenerife and transship. If you have to wait for the weekly boat, sometimes it's better to move the cargo under transit regime and clear it directly here. We decide with the calendar in front of us, because the difference between the two options is days of storage.

What we clear in Santa Cruz de La Palma

• Moving and personal effects, with exemption for accredited change of residence: sworn statement, inventory valued at customs value—around one euro per kilo for used items—and proof of address.
• Building materials, machinery and equipment, with the item identified and AIEM estimated upfront.
• Goods for retail and hospitality, on an island where almost all supplies come through customs.
• Agricultural exports to the Peninsula, with their export DUA.
• Vehicles, with their DUA and island registration procedures.
• Held shipments that do not leave the terminal due to lack of a valuation, invoice or document from the recipient.

Where cargo we clear in La Palma comes from

Almost all cargo transships in Santa Cruz de Tenerife, so to the peninsular transit you need to add the island connection:

The range of the island connection depends on whether there is a departure the next day or you have to wait for the weekly boat. We confirm it before giving you a date, and if it doesn't work out we offer interim storage in Tenerife instead of making up a timeline.