What customs clearance is
Every time goods cross a customs border they have to be declared: what they are, what they are worth, where they come from and which procedure applies. That process is customs clearance, and in Spain the declaration is called the DUA (Single Administrative Document).
Clearance does three things: it lets customs control what comes in and goes out, it makes sure the right taxes are paid, and it checks each product’s requirements, such as health, safety or origin rules. Until customs gives the “release”, the goods cannot leave the port.
Import and export customs clearance in Spain
Export
When goods leave the EU customs territory, an export declaration must be filed. This is the case, for example, for shipments from mainland Spain to Melilla or to non-EU countries. Exports do not usually pay taxes, but the declaration is compulsory and proves that the goods have left.
Import
On entry, the goods need an import declaration. That is where the import taxes are paid:
- In mainland Spain: customs duties, depending on the origin and type of goods, and import VAT.
- In Melilla: the import IPSI, which replaces VAT, under the rules of the Autonomous City.
If the goods will pass through several points before being cleared, they can travel under a transit document: we explain it on our T1 transit page.
The Melilla case: why every shipment goes through customs
Melilla is Spanish territory, but according to the Spanish Tax Agency it is outside the EU customs union and outside the VAT area. So any goods travelling between mainland Spain and Melilla, in either direction, need customs clearance: export at origin and import at destination.
This has been the core of our work since 1948. If you ship to Melilla regularly, you may also be interested in our mainland Spain–Melilla shipping with customs included, which combines transport and paperwork in a single service.
Customs clearance in Melilla and in Málaga
Having an office on each side lets us follow the shipment from start to finish:
- Melilla office: imports into Melilla, IPSI payment and exports from the city.
- Málaga office: clearances on the mainland and goods leaving for Melilla.
Tariff classification: the detail that matters most
Every product has a tariff code that determines the duties, taxes and controls that apply. A wrong classification can mean paying too much, goods held by customs or a penalty. We check the classification of your products before declaring them. If you import or export often, we keep your catalogue classified for future shipments.
For businesses and individuals
- Individuals: a house move, a purchase from abroad or a one-off shipment to Melilla. We guide you so nothing is missing.
- Businesses: recurring clearances, product classification and advice so your shipments do not get stuck at the port. More information on customs services for businesses.
If you are sending small parcels or online orders, see our postal parcel customs clearance service.