Customs in the Canary Islands — DUA Agent and package clearance

This type of importation may be carried out by natural persons registered with the Spanish Tax Agency. Companies and other legal entities are excluded. Any person holding a DNI or NIF is automatically registered with the Spanish Tax Agency, as obtaining a DNI or NIF as a resident automatically records you in the tax system — no additional formalities are required on your part.

Items for domestic use and those related to your profession. For example, a technical architect may transport their surveying equipment. A dentist may move the dental materials used in their practice, and so on.

All goods — including personal effects — imported into the Canary Islands, whether by sea in a container or by air, must be declared upon arrival at the Canary Islands port before the Spanish Tax Agency. This declaration requirement is set out in the following Decree 268/2011

For the correct importation of personal effects, a document must be completed indicating the number of packages to be shipped, the weight in kilograms and the commercial value.

In the case of personal effects, this value is relatively low since these are used items. As a general rule, it can be estimated that each kilogram of personal effects will have an approximate value of 1–2 Euros.

You can download the sworn declaration required for importation by clicking on the following link .

For the purposes of the Canary Islands Customs authority, all imports of personal effects into the Canary Islands are treated as imports of goods. However, current legislation provides for an import exemption — known as an import franchise — which may be applied for in order to avoid paying taxes. To benefit from this exemption, the importer or owner of the personal effects must meet a number of requirements to qualify for the import franchise on the grounds of change of residence.

In this case, both natural persons registered with the Spanish Tax Agency (holding a DNI or NIF) and companies with a registered office in the Canary Islands may carry out this type of import. Natural persons may apply for the import franchise on the grounds of change of residence; companies, on the other hand, cannot apply for this franchise and will be subject to tax in all cases — unless it is a temporary import, in which case the maximum permitted stay for these vehicles is 6 months, after which the situation must be regularised with the Canary Islands Customs authority.

The main difference is that under the passenger regime, a person must travel with the vehicle, and temporary transfer reasons may be stated upon arrival at the Canary Islands port if the Civil Guard enquires about the reason for the move. In these cases no customs formalities are required, but the situation must be regularised once the trip is over (Customs sets a maximum period of 6 months to regularise the situation). If this regularisation is not carried out, it should be noted that, since the details of vehicles embarking with shipping companies are connected to the Canary Islands Customs systems, a letter will eventually arrive demanding payment of import duties or proof that the vehicle imported at the time is no longer in the Canary Islands.

Under the cargo regime, the vehicle will obviously travel either as roll-on/roll-off freight or in a container without a driver, and import formalities must be completed at the time of arrival at the port of entry on the mainland. It is therefore essential to decide in advance whether the vehicle will be imported into the Canary Islands on a permanent or temporary basis (in the case of a temporary franchise, an economic guarantee may be required by Customs).

If the conditions for duty-free importation into the Canary Islands are not met — namely, having resided outside the Canary Islands for the 12 months prior to importation, registering on the municipal census (padrón) of the municipality where you will reside, and having been the registered owner of the vehicle for at least twelve months before importation — the applicable import taxes must be paid: 13% for motor vehicles with an engine output exceeding 11 C.V., and 9% for vehicles with an output below 11 C.V. Vehicle values are determined by official tables published on the Canary Islands Government website. You can access those tables via the following link: vehicle valuation tables – Canary Islands Treasury

First and foremost, it is important to bear in mind that the Canary Islands operate under a distinct fiscal regime, meaning that all goods entering this region are subject to customs duties that vary depending on the nature of the items being imported — regardless of whether the shipment consists of 1 or 1,000 packages, provided it is considered a commercial consignment. The primary mode of transport for goods destined for the Canary Islands is sea freight, and this traffic is fully controlled by Canary Islands customs authorities.

This document, known by its acronym DUA (Documento Único Administrativo — Single Administrative Document), is the form used to process imports, exports  and the transit of goods passing through any territory within the EU, and in particular through the Canary Islands. It is worth noting that the Canary Islands have a special fiscal status with their own specific taxes  (IGIC, AIEM, etc.). Since 2017, all goods imported into the Canary Islands with a value below 150 Euros have been exempt from the DUA declaration requirement.

First of all, it is important to consider that if the goods have been cleared at origin, they will come with a release document and a DUA from the country of origin, both of which must be presented to Canary Islands customs by a clearing agent who will act as your representative before the authorities to handle all the necessary formalities. On the other hand, if the item is a postal package purchased from an e-commerce platform, you will receive a delivery notice from the postal service, and self-clearance is available provided the value of the imported goods does not exceed 150 Euros. You can access the following link to manage the self-clearance process.