Kanariar Uharteetako Inportazioak: IGIC Zerga eta Aduana Arau Bereziak
Sarrera
On a bill of lading, a container bound for Tenerife or Gran Canaria looks like any other European delivery. The port codes are Spanish, the consignee is usually a Spanish company, and the goods will eventually sit on a shelf inside the European Union. Yet the moment the vessel is alongside, the rules change in ways that catch even experienced importers off guard. The Canary Islands belong to the EU customs territory but sit outside the EU VAT area, so customs duties follow the EU tariff while consumption tax is a local levy called IGIC, collected by the Canary Islands Tax Agency (ATC) rather than by Spain’s national tax agency.
2026 has made the subject more urgent. The EU ended duty-free treatment for low-value e-commerce parcels on 1 July 2026 and replaced it with a flat €3 duty per item category. Product identifiers become mandatory for import distance sales from 1 November 2026, only days from now. The Canary Islands government has also been extending a temporary zero IGIC rate on fuels and other energy products, most recently through 31 December 2026 under Decree-Law 6/2026. Meanwhile, Istac data reported in the Spanish press show that the value of Canarian imports fell by 18 percent in the first four months of 2026, a sign that cost and paperwork pressure is real.
This guide is written for importers, cross-border e-commerce sellers and the procurement teams who buy freight. It explains how IGIC and the second local levy, AIEM, are calculated, how EU customs duties interact with them, what the clearance process looks like on the ground, how routing and Incoterms change the tax outcome, and where cargo most often gets stuck. It also shows where a China-based forwarder such as Topway Shipping fits into the chain. The information is general in nature and rates change often, so confirm classification and rates with the ATC or a licensed customs representative before you commit to a landed-cost quote.
Why the Canary Islands Follow Different Import Rules
Inside the customs union, outside the VAT area
Two separate legal boundaries are involved, and importers who confuse them make expensive mistakes. The first is the EU customs territory. The Canary Islands sit inside it, so the Common Customs Tariff, trade defence measures such as anti-dumping duties, rules of origin and EU product safety legislation all apply to goods arriving from China exactly as they would in Rotterdam or Valencia. The second boundary is the EU VAT area, and here the archipelago stands outside. Under the Economic and Fiscal Regime, known as the REF and anchored in Law 20/1991, the islands do not apply Spanish IVA. They apply IGIC, the Canary Islands General Indirect Tax, plus a separate levy called AIEM on a list of goods that are also produced locally.
The result is a hybrid treatment. A consignment from Shenzhen to Las Palmas pays customs duty calculated under EU rules and consumption tax calculated under Canarian rules, and both are recorded on one Single Administrative Document, the DUA. Even trade with the Spanish mainland is handled as import and export for tax purposes, which is why Canarian companies describe a purchase from a supplier in Madrid as an import. Failing to record that flow correctly causes delivery delays and can block the deduction of IGIC that has already been paid.
Who administers what
Administration is split between two authorities, and the split explains many of the delays importers experience. Customs duties are handled by the Spanish customs service, while IGIC and AIEM are managed by the Canary Islands Tax Agency. The table below shows how the main charges line up.
| kobratzen | Zeri aplikatzen zaion | Administratzailea: | Berreskuragarria? |
| Aduana-zerga | Non-EU goods, based on tariff code, origin and customs value | Spanish customs authorities | Generally no; treated as a cost of goods |
| IGIC | Imports and supplies of goods and services in the Canary Islands | Canary Islands Tax Agency (ATC) | Yes, as input tax for registered businesses, subject to the rules |
| AIEM | Imports (and some local supplies) of listed goods that are also made in the islands | Canary Islands Tax Agency (ATC) | No; it cannot be deducted |
| Mainland IVA | Goods released for free circulation in mainland Spain or the Balearics | Spanish Tax Agency (AEAT) | Yes, for registered businesses; relevant only if you clear on the mainland |
The DUA is the point where these regimes meet. If the declaration is wrong, you may pay the wrong rate, lose the deduction, or face penalties on a later inspection, so it is worth treating the declaration as a tax document and not just a transport formality.
What Changed in 2026: Regulatory and Market Snapshot
Importers who last shipped to the islands two years ago will find several moving parts. The timeline below collects the developments that matter most for cargo moving this autumn and into 2027.
| data | Garapena | Zergatik den garrantzitsua inportatzaileentzat |
| 23 Dec 2025 | Law 9/2025, the Canary Islands 2026 budget law, adjusts IGIC rates and updates the list of goods subject to AIEM | Rates and AIEM product lists should be rechecked for every tariff code you ship |
| 8 Apr 2026 | Decree-Law 3/2026 applies a zero IGIC rate to petroleum products, gas, biomass briquettes and pellets, and firewood | Temporary relief for energy importers linked to the Middle East crisis |
| 30 Jun 2026 | Decree-Law 4/2026 extends the measures | Second extension of the energy zero rate |
| 1 Jul 2026 | EU ends the €150 customs duty exemption and applies a €3 duty per item category on low-value consignments | Raises the cost of small B2C parcels, including those to the islands |
| 30 Ira 2026 | Decree-Law 6/2026 extends the zero rate on energy products from 1 Oct to 31 Dec 2026 | Budget for a possible return to normal rates in January 2027 |
| 1 Aza 2026 | Product identifiers become mandatory in import declarations for distance sales | Sellers must capture product-level data before the cargo moves |
| 1 Jul 2028 | Planned launch of the EU Customs Data Hub; the flat €3 duty is due to give way to standard tariff duties | Longer-term shift to tariff-based duties on low-value goods |
Market data tell a similar story. Canarian officials said earlier this year that more than 92 percent of the archipelago’s inputs arrive by sea, and press coverage of Istac figures shows roughly 70 percent of imported products come from the rest of Spain. The Canary government collected about €1,038 million in IGIC during the first four months of 2026, up 7 percent on the same period of 2025, while AIEM brought in around €100 million, a drop of 0.3 percent. For a forwarder, those numbers point in one direction: the islands depend on maritime supply chains, tax is a major cost line, and small errors in classification or valuation scale quickly.
IGIC on Imports: Rates, Taxable Base and Mechanics
IGIC is the Canarian counterpart of VAT, but it is built differently. Rather than three bands, it uses a ladder of rates from zero to twenty percent, and the general rate is 7 percent compared with 21 percent standard IVA on the mainland. The table summarises the structure commonly cited for 2026. Secondary sources differ slightly on the scope of some bands, so use the table as a planning guide and check each product against the consolidated text, Legislative Decree 1/2025 of 13 October, or ask the ATC.
| Baloratu | Band | Typical goods and services | Oharrak |
| 0% | Zero | Basic foods, water, medicines, books, certain medical equipment | Also applied temporarily to petroleum products, gas, pellets and firewood until 31 Dec 2026 |
| 1% | Berezia | Petroleum and derivatives | Introduced by Law 9/2025; currently overridden by the temporary zero rate |
| 3% | Super-murriztua | Passenger transport, hospitality, certain cuts of meat and fish | Mostly services; limited relevance to general merchandise |
| 5% | Murriztua | Soft drinks, certain housing | Check the tariff line carefully for beverages |
| 7% | General | Most goods and services, including most consumer goods and electronics | The rate most importers will see on their DUA |
| 9.5% | Handitu | Perfumery, lower-value jewellery, caravans | Often applies to discretionary consumer goods |
| 15% | Special increased | Luxury vehicles, boats over 9 metres, higher-value jewellery | Large price effect on high-ticket items |
| 20% | Berezia | Certain tobacco products | Excise-type treatment; rarely relevant to general cargo |
The practical lesson is that the rate attaches to the product and not to the importer. A mixed pallet or a mixed container can attract three or four different IGIC rates on the same DUA, and the customs agent must split the invoice by tariff code to apply them correctly.
How the taxable base is built
For imports, the IGIC base starts with the customs value, which follows the WTO valuation rules used across the EU. In plain terms that means the transaction price plus freight and insurance to the point of entry into the customs territory, together with certain additions such as commissions, packing, royalties and assists. To that figure the law generally adds customs duties and other taxes and charges payable on importation, excluding IGIC itself, and also incidental costs such as transport to the first destination inside the islands when that destination is known at the time of import. Amounts in foreign currency are converted at the rate set for customs purposes.
This stacking matters because it means customs duty and AIEM are effectively taxed again at the IGIC rate. An importer who budgets only the duty plus 7 percent of invoice value will under-provision. Another frequent surprise is freight. Because international freight and insurance are included in the customs value, a spike in ocean rates raises not only your transport cost but also the tax you pay on arrival. Freight quotes should therefore be requested with the destination tax effect in mind, and any rebate or late adjustment should be documented so the declared value matches the evidence.
Who pays, and how it is recovered
The importer of record is liable for IGIC at the time of import. A business registered for IGIC in the islands recovers the tax by deducting it in its quarterly return, filed on form 420, which is the Canarian counterpart of the mainland form 303. Very small self-employed operators under the REPEP scheme, with annual invoicing below €30,000, skip quarterly filings in exchange for giving up the deduction on purchases. Foreign businesses with no establishment or registration in the islands may be able to claim a refund of IGIC through the ATC’s online portal, provided their country has reciprocity with the Canary Islands, but that route is slow and should never be a substitute for proper registration when you trade regularly.
The temporary zero rate on energy products
Energy importers should note that Decree-Law 3/2026 introduced a zero IGIC rate on petroleum, refined products, gas, biomass briquettes and pellets, and firewood from 8 April 2026. The measure was extended in June and again by Decree-Law 6/2026, published on 30 September, which keeps the zero rate in force from 1 October to 31 December 2026. Because these are temporary emergency measures, anyone with energy cargo arriving around the year-end should budget for the possibility that the normal rates return in January 2027, and should monitor the Canary Islands official gazette for further extensions.
AIEM: The Second Import Tax That Surprises Newcomers
The Arbitrio sobre Importaciones y Entregas de Mercancías, usually shortened to AIEM, is a state indirect tax whose declared aim is to support the production of goods in the archipelago. It works in two directions at once. When a listed product is manufactured in the Canary Islands, its local supply is exempt or bears a reduced burden. When the same product arrives from outside, it pays AIEM on import. In effect, it is a protective levy designed within the framework the EU allows for outermost regions, and it is closely tied to the authorisation the EU has given Spain to apply exemptions and reductions, which PwC commentary notes runs to 31 December 2027.
For importers, three features matter most. First, AIEM applies only to goods listed in Annex 2 of the consolidated text, so the first task is to match your tariff code against that annex. Second, rates vary by product and press coverage mentions bands such as 5, 10 and 15 percent on some goods, though you should rely on the annex for the exact figure. Third, unlike IGIC, AIEM cannot be deducted, so every euro paid is a permanent cost that should be built into the price of the product.
The product list changes from time to time. Law 9/2025 updated the goods subject to AIEM by removing some items from Annex 2, and further tax changes were approved by the Canary Islands government in July 2026. Because these updates can shift a product from taxable to non-taxable, or the reverse, it is risky to reuse an old landed-cost model for a new season. A short check of the current annex before each purchase order costs almost nothing, while an unexpected AIEM charge can erase the margin on a low-priced product.
Customs Duties, the €3 Rule and Product Compliance
The EU tariff applies in full
Because the Canary Islands are part of the EU customs territory, goods from China are classified under the Combined Nomenclature and pay duty according to the EU tariff, the country of origin and the customs value. Preferential rates may apply if the goods qualify under a trade agreement and the origin proof is correct, and trade defence duties such as anti-dumping or countervailing measures apply to certain Chinese-origin products regardless of the destination island. Classification is the foundation of everything else. The same tariff code determines the duty rate, the IGIC band, any AIEM liability and the technical rules the product must satisfy.
Importers sometimes assume the REF reduces customs duties. It does not. The REF affects consumption tax and certain local incentives, but customs duty at the EU external border still has to be paid unless a suspension or exemption applies, such as an authorised customs gordailu regime or a duty relief for specific uses.
The €3 flat duty on low-value consignments
From 1 July 2026, the EU removed the long-standing exemption for goods valued at €150 or less and introduced a temporary customs duty of €3 per item category on consignments sent from non-EU countries directly to consumers. The Commission explains that the duty is based on tariff classification and not on quantity. Five T-shirts in one parcel attract a single €3 duty because they share the same classification, while three T-shirts and a watch attract €6 because they fall under two classifications. The seller or importer is responsible for declaring and paying the duty as part of the customs process.
According to the European Commission’s trade portal, the measure comes from Council Regulation (EU) 2026/382 and is supplemented by Implementing Regulation (EU) 2026/1200, which was published on 8 June. It applies to consignments with an intrinsic value of €150 or less that correspond to B2C distance sales, whatever VAT regime is used and whichever declaration type is lodged. It runs until 1 July 2028, when the EU Customs Data Hub is scheduled to start and standard tariff-based duties are meant to take over. A separate EU handling fee for e-commerce parcels has also been discussed, and reports differ on its timing, so check its current status before you build it into a price list.
The Canary angle deserves a clear explanation. The €3 duty is a customs measure, so it applies in the customs territory that includes the islands. The Import One-Stop Shop, however, is an EU VAT mechanism and the Canary Islands are outside the EU VAT area, so it does not collect IGIC. For a parcel delivered to a Canarian consumer, IGIC is settled through the import declaration instead. As an illustration, a single-item parcel worth €40 would carry the €3 duty and then 7 percent IGIC on roughly €43, which is about €3.01, for a combined charge of just over €6, assuming no AIEM and no other charges. Always confirm how the flat duty is treated in the IGIC base with your customs agent, because practice may evolve.
Product identifiers and safety compliance
Two compliance topics are rising in importance. First, product identifiers must be declared to customs for import distance sales from 1 November 2026, which means sellers need structured product data ready before the cargo is booked and not after it reaches the port. Second, EU product legislation applies in full. Electrical goods need valid conformity documentation and CE marking where relevant, toys, cosmetics and chemicals have their own rules, and labelling should meet Spanish-language requirements for consumer goods. Customs authorities in the EU have been vocal that many low-value parcels contain unsafe or falsely declared goods, so inspection risk is higher for products with weak documentation.
The Import Process Step by Step
The mechanics are straightforward once you understand the sequence, but each stage has a common failure point. The process below follows a typical itsas merkantzien shipment from China, and the same logic applies to air and express cargo with different timing.
Register and appoint a representative
Every importer needs an EORI number, the identifier used across the EU for customs. Spanish companies normally have one derived from their tax number, beginning with the letters ES, and it is validated in the customs systems. Importers without a Spanish tax number need to obtain one, which is often the slowest part of a first shipment and should be started before the goods are produced. If you use a customs representative to file the DUA, the representation must be recorded in the declaration, and the representative’s powers should match the type of representation, direct or indirect, that you actually intend.
Decide early whether the representative acts in your name or in its own name, because that choice determines who becomes liable for the duty and IGIC if something goes wrong.
Classify, value and assemble the documents
Classification and valuation come before the paperwork. Assign the correct tariff code to each product line, confirm the origin, and gather evidence of the price paid and the transport and insurance costs that make up the customs value. Then assemble the document set. The table below lists what a customs agent will normally ask for.
| Dokumentu | Helburua | Ohiko tranpa |
| Merkataritza faktura | Proves the transaction value and describes the goods | Vague descriptions or missing tariff-relevant details |
| Pakete zerrenda | Matches packages and weights to the invoice | Weights that do not match the bill of lading |
| Garraio-agiria edo aire-agiria | Transport contract and proof of consignment | Consignee name or tax number that differs from the invoice |
| Certificate of origin or origin declaration | Supports preferential duty rates where available | Missing or invalid proof leads to full duty |
| EORI number and customs representation | Identifies the importer and authorises the filing agent | Representation not recorded in the declaration |
| Garraio eta aseguru frogak | Supports the customs value | Costs left out of the declared value |
| Produktuen betetze dokumentuak | CE declarations, test reports, safety data sheets where relevant | Provided only after the cargo is held |
Lodge the DUA and pay the charges
The DUA is filed electronically and contains the data for customs duty, IGIC and, where relevant, AIEM. Once it is accepted, the charges are assessed and must be paid before the goods are released, unless a deferred payment arrangement or a guarantee is in place. Importers that ship regularly should ask their agent about deferred payment because it smooths cash flow and avoids port delays caused by payment timing.
The most expensive mistakes at this stage are data mismatches. If the consignee name, tax number, value or tariff code on the DUA differ from the commercial invoice, the cargo may be flagged for documentary inspection, and any IGIC you later try to deduct may be questioned.
Release, inspection and delivery
After payment, customs releases the goods unless the declaration is selected for documentary or physical inspection. Selection is risk-based, and the risk rises with vague descriptions, mixed loads, undervalued goods or products on watch lists. Keep storage charges in mind. Port and terminal storage fees start after a short free period, and demurrage or detention charges on the container accrue daily, so a delay of even a few days in the customs process can erase the savings from choosing a cheaper freight option.
Routing Cargo from China to the Canary Islands
Most cargo reaches the archipelago by sea, and the main gateways are the ports of Las Palmas de Gran Canaria and Santa Cruz de Tenerife, with smaller ports serving the other islands. Many Asia-to-Canary movements are not direct. Containers are often transshipped at a hub port and carried onward on a feeder or short-sea service, so booking decisions should consider the connection, the cut-off times at the hub and the reliability of the feeder leg. Transit times vary by service and by season, so treat any figure you are quoted as a planning range and ask for the sailing schedule, not just an estimate.
Clear in the Canary Islands or on the mainland?
A recurring question is whether goods for the islands should be cleared in a mainland port and then forwarded, or moved under customs control to the islands and cleared there. The answer has a tax consequence, because clearance on the mainland means the goods are released into the VAT area and IVA becomes due, while clearance in the islands triggers IGIC instead. Moving goods that have already cleared on the mainland to the islands is then handled as an export for tax purposes, which adds paperwork and cash flow friction. In most cases the cleaner route for island-bound goods is to keep them under customs control until they reach the Canary Islands and settle IGIC and any AIEM there, although the right answer depends on the goods, the consignee and the available transit procedures.
| Aukera | Nola funtzionatzen duen | Abantailak | Arriskuak |
| Clear in the Canary Islands | Cargo moves to an island port under customs control and the DUA is lodged there | IGIC applies directly; no IVA to recover; simpler tax logic | Requires an island-based importer or agent; fewer port options and transshipment dependence |
| Clear on the mainland first | Cargo is cleared in mainland Spain, then shipped to the islands as an export | Access to more frequent services and mainland warehousing | IVA paid first and treated differently afterwards; extra export formalities; possible cash flow drag |
| Customs warehouse or free zone | Goods stored under suspension before release or re-export | Defers duty and taxes; useful for stock and re-export | Needs authorisation, bookkeeping and strict inventory control |
Incoterms and who is the importer
Incoterms decide who bears cost and risk, but they also decide who ends up as the importer of record. Under DAP, the seller delivers to the named place and the buyer handles import clearance, duties and IGIC, which is usually the right choice when the buyer is a registered Canarian business. Under DDP, the seller promises to pay all import charges, and that means the seller needs a way to settle IGIC and any AIEM, to be the declarant or to appoint a representative, and to invoice correctly. Many overseas sellers are not set up for that, and a poorly structured DDP shipment can leave the consignee facing an unexpected bill at the port.
If you do use DDP, make sure the contract specifies who is the importer of record, how the tax is shown on the invoice, and who bears the cost of delay or inspection. Silence on these points is the origin of most cross-border disputes on island deliveries.
Air freight and express shipments
Air and express parcels follow the same tax logic, but the volume is higher and the margins thinner. Express carriers usually file the declaration, collect the duty and IGIC from the consignee, and add their own disbursement or clearance fee. For e-commerce sellers, the new €3 duty and the product identifier requirement make data quality at origin essential. A parcel with a vague description or a missing tariff code is the one that sits in the sorting centre.
Lan egindako lehorreko kostuaren adibidea
A simple model makes the stacking effect visible. The table assumes a container of goods with a customs value of €20,000 on a CIF basis, a general IGIC rate of 7 percent, and three different situations. The numbers are illustrative and ignore brokerage fees, port charges, inland haulage and currency effects.
| Lerro-elementua | A: 0% duty, 7% IGIC | B: 4% duty, 7% IGIC | C: 4% duty, 5% AIEM, 7% IGIC |
| Aduana-balioa (CIF) | €20,000 | €20,000 | €20,000 |
| Aduana-zerga | €0 | €800 | €800 |
| AIEM | €0 | €0 | €1,000 |
| IGIC taxable base | €20,000 | €20,800 | €21,800 |
| IGIC at 7% | €1,400 | €1,456 | €1,526 |
| Inportazio-gastu guztiak | €1,400 | €2,256 | €3,326 |
| Charges as a share of CIF value | 7.0% | 11.3% | 16.6% |
The comparison shows why classification matters so much. The same container costs 7 percent in taxes in scenario A, but more than 16 percent in scenario C once duty and AIEM are added and then taxed again through the IGIC base. In scenario C the AIEM component alone is bigger than the customs duty, and because it is not deductible it stays in the cost price permanently, whereas the IGIC in each scenario can usually be recovered by a registered business.
Cash flow deserves equal attention. Import charges are normally due before release, so a business importing €20,000 of goods needs to fund the goods, the freight and several thousand euros of taxes before it can sell a single unit. Even when the IGIC is later deducted, the timing gap is real. Importers who plan the funding in advance, or who use deferred payment arrangements where available, avoid the situation where a cargo is ready but stuck because the payment is late.
Special Regimes and Planning Options
Beyond the standard import, several customs regimes can improve cash flow or reduce costs when used correctly. Customs warehousing allows goods to be stored under suspension of duty and taxes until they are released for consumption or re-exported. The Canary Islands also host free zones in Gran Canaria and Tenerife, where goods can be stored and handled under a specific customs status. Inward processing and temporary admission regimes can help manufacturers or exhibitors who bring goods in for a defined purpose and then move them out. Each regime has authorisation requirements, record-keeping obligations and guarantees, so they suit regular shippers more than one-off importers.
The islands’ geographic position also encourages some businesses to use them as a stock point for onward trade. Press commentary notes that trade with nearby regions in Africa and the Americas is limited by EU regulation and by the cost of local customs services, which means the idea works best when the supply chain is designed with the right customs status from the start. If you are considering a regional hub, model the full customs and tax effect of both the inbound and the outbound leg before committing to a warehouse.
Finally, consider the structure of the importer. A registered Canarian entity can deduct IGIC and plan around the quarterly return, whereas a foreign seller trying to import without registration will face higher friction and may have to rely on refunds. Registration takes time, so it is best planned together with the first purchase order and not discovered at the port.
Ohiko akatsak eta nola saihestu
Applying mainland VAT logic
The most basic error is to assume IVA rules apply. They do not. Goods arriving in the islands are subject to IGIC, and an invoice that charges Spanish IVA on a delivery to a Canarian customer is wrong. Likewise, a mainland supplier shipping to the islands should issue the invoice as an export and ensure the shipment is covered by an export declaration.
Using the wrong tariff code
A wrong tariff code can change the duty rate, the IGIC band and the AIEM treatment in one stroke. The error is common when sellers copy a code from a marketplace listing or from a similar product. Obtain a binding classification opinion for high-value or repeat products, and ask the supplier for technical specifications that support the chosen code.
Forgetting AIEM until the final quote
Because AIEM is less well known than IGIC, it often appears only when the customs agent returns the final calculation. Check the annex at the quoting stage, particularly for furniture, textiles for the home, building products, food and beverages and other categories where local production exists.
Undervaluation and incomplete valuation
Undervaluing goods to reduce duty and tax is both illegal and risky, since EU customs authorities are paying more attention to undeclared or mis-declared parcels. Less obvious is incomplete valuation, where freight, insurance, commissions or royalties are left out. Both can lead to reassessment, interest and penalties, and both can complicate the deduction of IGIC.
Ignoring product compliance and data requirements
Goods that lack valid conformity documents can be held, re-exported or destroyed at the importer’s expense. With product identifiers becoming mandatory on 1 November 2026, incomplete product data is an additional cause of delay. Build a product data file with identifiers, descriptions, tariff codes, origin and compliance documents, and reuse it across shipments.
How Topway Shipping Supports Canary Islands Importers
Since 2010, Topway Shipping, headquartered in Shenzhen, China, has been a professional provider of cross-border e-commerce logistics solutions. Our founding team has more than 15 years of experience in international logistics and customs clearance, with a strong focus on China–U.S. transportation. That background in customs-heavy trade lanes shapes how we approach a destination such as the Canary Islands, where tax and customs logic is more complex than the freight rate suggests.
Our services span the entire logistics chain, including first-leg transportation, overseas warehousing, customs clearance and last-mile delivery. We also offer flexible full-container-load and less-than-container-load ocean freight services from China to major ports worldwide. For island-bound cargo, that means we can consolidate small orders as LCL, book full containers for larger programmes, and plan the routing and cut-offs around the transshipment points that serve the Spanish and Canarian ports.
Where Topway Shipping adds the most value is in preparation. Before a booking is confirmed, we review the commercial invoice, the tariff codes and the delivery terms with the shipper, so that the data that will end up on the DUA is consistent from the factory onward. We help customers decide between DAP and DDP, flag products that may attract AIEM or require compliance documents, and coordinate with licensed customs representatives at destination so that duty, IGIC and any other charges are calculated on the right basis. The aim is to give you a landed-cost forecast you can trust, not an estimate that changes at the port.
For cross-border e-commerce sellers, we can combine origin consolidation, overseas warehousing and last-mile delivery to keep parcels moving while the €3 duty and the new product identifier rules settle in. If you are planning a first shipment to the islands, or reviewing an existing route after the 2026 changes, the most useful first step is to send us your product list and target delivery terms so the tax and routing questions can be answered before cargo is booked.
Ondorioa
Importing into the Canary Islands rewards preparation and punishes assumptions. The islands are inside the EU customs territory and outside the EU VAT area, so customs duty, IGIC and AIEM all have to be handled together, and each is driven by the tariff code and the declared value. The 2026 changes add further layers: the end of the €150 duty exemption, the €3 flat duty, product identifiers from 1 November, and a temporary zero IGIC rate on energy products that currently runs to 31 December.
The practical approach is to classify first, check AIEM early, build the IGIC base with duties included, choose Incoterms that match who can actually act as importer, and keep the documents consistent from the invoice to the DUA. Do that and the islands are a manageable market. Skip it and the same container can cost several thousand euros more than planned. A forwarder who understands both the freight and the customs side, such as Topway Shipping, can help turn that checklist into a repeatable process.
Maiz egiten diren galderak
Q: Do I pay IVA or IGIC when importing into the Canary Islands?
A: IGIC. The islands are outside the EU VAT area, so Spanish IVA does not apply to goods cleared there. Customs duty still applies under the EU tariff, and AIEM may apply to certain goods.
Q: What is the general IGIC rate in 2026?
A: The general rate is 7 percent, with other rates ranging from 0 to 20 percent depending on the product. Temporary measures currently apply a zero rate to certain energy products until 31 December 2026.
Q: Does the new EU €3 duty apply to parcels going to the Canary Islands?
A: The duty is a customs measure covering low-value B2C consignments entering the EU customs territory, which includes the islands. IGIC is handled separately through the import declaration, so confirm the details with your customs agent.
Q: Can I recover IGIC and AIEM paid on imports?
A: Registered businesses can generally deduct IGIC through their quarterly return, but AIEM cannot be deducted and should be treated as a cost.
Q: Is it better to clear goods on the mainland or in the Canary Islands?
A: For island-bound goods it is usually cleaner to keep them under customs control and clear in the islands so IGIC applies directly, but the best route depends on the goods, the importer and the available procedures.