Spain Customs (Agencia Tributaria) — EU Customs Union

HEADLINE: Inconsistent customs processes hindered efficient trade within the EU.

Key Obligations

["EU customs declaration mandatory via TARIC system", "Payment of EU Common Customs Tariff duties and Spanish VAT", "Compliance with EU Combined Nomenclature (CN)"]

Penalty Ranges

Fines; imprisonment

Affected HS Codes: ["All HS codes"]

Issuing Authority: Agencia Estatal de Administración Tributaria (AEAT)