Spain imports a large share of its consumer goods from China, and shops, online sellers and hospitality businesses all buy direct from factories to protect their margins. The customs side is standard EU, with one important twist: the Canary Islands, Ceuta and Melilla are outside the EU VAT area and follow their own rules.
This guide explains what a small business importing from China into Spain faces in 2026, when air or sea freight is the better choice, and how ordering through soorce with delivery duties paid (DDP) takes customs off your hands.
What you can import
Most goods can be imported freely: clothing, swimwear, shoes, bags, home and kitchen goods, furniture, decoration, hospitality supplies, packaging, tools, phone accessories, toys and sports equipment.
As in the rest of the EU, the product must meet EU rules before it is sold in Spain.
- CE marking and an EU declaration of conformity are required for electrical goods, electronics, toys, machinery, radio equipment and protective equipment.
- The EU General Product Safety Regulation (GPSR) requires an EU-based responsible economic operator for most consumer products.
- Product labels and instructions must be in Spanish for products sold to consumers in Spain.
- Spain's packaging decree brings extended producer responsibility: businesses that first place packaged goods on the Spanish market register in the Registro de Productores de Productos and join a scheme. Electrical goods need a RAEE (WEEE) registration.
- Banned or restricted: counterfeit goods, weapons and replicas, some chemicals under REACH, and protected plant and animal products. Check with your customs authority for regulated goods.
Customs duty and VAT in Spain in 2026
Mainland Spain and the Balearic Islands apply the EU Common Customs Tariff. Duty depends on the HS code and is charged on the customs value (goods plus freight and insurance to the EU border). Many manufactured goods pay 0% to 12%, with clothing and footwear often at the higher end, and a few Chinese products also face EU anti-dumping duties.
Import VAT (IVA) is 21% on the customs value plus duty, with reduced rates of 10% and 4% for some categories. The Spanish Tax Agency (AEAT) collects it at import, and businesses registered in the monthly SII system can opt to defer it to their VAT return.
Low-value parcels: since 1 July 2026 parcels worth €150 or less pay a flat EU duty of €3 per item category instead of being duty-free, and since 1 November 2026 an EU handling fee of €2 per item applies too. A wholesale order is normally above €150, so standard tariff rates apply.
Canary Islands, Ceuta and Melilla: there is no Spanish VAT. The Canaries charge IGIC (general rate 7%) and in some cases AIEM, collected by the Canary Islands Tax Agency (ATC). Ceuta and Melilla have their own IPSI tax. Rules differ, so check before you ship there.
- Importing in your own name requires an EORI number, issued by the AEAT.
- Customs needs a commercial invoice, a packing list and the air waybill or bill of lading, with the HS code of each product.
How DDP delivery removes the hassle
DDP means delivered duty paid. With soorce, the price at checkout already includes freight from China, Spanish customs clearance, the duty and the import VAT. Our logistics partner files the customs declaration and delivers to your door, so you do not need your own customs agent (agente de aduanas) for the shipment and there is no bill on arrival.
Before anything ships, we check the supplier and inspect the goods in China, so what goes through customs is what you ordered. DDP covers the import, not the rules for selling: CE conformity, Spanish labelling, a GPSR responsible person and EPR registration stay your responsibility.
Air or sea freight: which one pays off
Air is billed per kilo with a volumetric rule (length × width × height in cm ÷ 6,000), so light but bulky goods pay for their size. It arrives in days rather than weeks and suits samples, seasonal fashion and swimwear, quick restocks and goods with a high value per kilo.
Sea costs much less per kilo but takes several weeks door to door, and sea lines usually bill a minimum weight. It pays off for heavy or bulky goods with a low value per kilo: furniture, terrace and hospitality equipment, kitchenware, packaging and tools. Plan seasonal stock early: summer goods ordered by sea need to leave China well before the season starts.
The box below shows what soorce charges today for door-to-door delivery to Spain, duties and VAT included, for a few sample weights.
Worked example: 400 beach towels to Valencia
Say you order 400 printed microfibre beach towels at $2.90 each, $1,160 of goods. Packed in cartons they weigh about 110 kg. The table prices this order with today's door-to-door rates by air and by sea, with Spanish duty and VAT already included in the shipping line.
Divide the delivered total by 400 to get the landed cost per towel, then compare it with Spanish wholesale prices to see your margin. Weight and volume are confirmed once the goods are packed in China, so the final figure can move slightly.
400 microfibre beach towels, precio de hoy
| Concepto | Aéreo | Marítimo |
|---|---|---|
| Mercancía | $1,160.00 | $1,160.00 |
| Entrega, aranceles e impuestos (unos 110 kg) | $777.22 | $185.90 |
| Total con entrega | $1,937.22 | $1,345.90 |
| Por pieza, con entrega | $4.84 | $3.36 |
El envío usa las tarifas en vivo de hoy para este peso. La cifra de mercancía es un precio de ejemplo; tu total real se muestra al finalizar la compra.
How to order on soorce, step by step
- Search or browse factory products and open a product page: it shows the price per piece, the minimum quantity and the delivered price to Spain.
- Add the quantities you need to your cart. Orders start from 100 pieces or $1,000; a smaller order can be sent as a request and our team will tell you if it can go ahead.
- At checkout, choose air or sea, enter your delivery address in Spain and pay securely online at checkout. Prices are in US dollars.
- We confirm the order with the factory, check the supplier and inspect the goods before they leave China. You get photos if anything looks wrong.
- The shipment is cleared through customs with duties and taxes paid and delivered to your door. You can follow every stage from your account.
Common mistakes to avoid
- Assuming the Canary Islands work like the mainland: IGIC replaces VAT and the paperwork is different.
- Selling to consumers without Spanish-language labels and instructions.
- Ordering summer stock by sea too late to catch the season.
- Comparing the factory price with a Spanish price without adding freight, duty and VAT.
- Buying branded or look-alike goods: counterfeits are seized at the border.
Preguntas frecuentes
How much is customs duty from China to Spain?
Duty follows the EU Common Customs Tariff and depends on the HS code, often 0% to 12%, plus 21% IVA on the mainland and Balearics. With soorce's DDP delivery both are already in the checkout price.
Does the €3 EU duty apply to wholesale orders?
The €3 duty and the €2 handling fee apply to parcels worth €150 or less. A wholesale order is normally above that value and pays the regular tariff rate instead.
How are imports to the Canary Islands taxed?
The Canaries are outside the EU VAT area: imports pay IGIC, with a 7% general rate, and sometimes AIEM, collected by the Canary Islands Tax Agency. Ask us before ordering for Canary Islands delivery.
Do I need an EORI number to import into Spain?
You need one, from the AEAT, to clear goods in your own name. When you order through soorce, our logistics partner clears the shipment, so you do not need one for that delivery.
How long does shipping from China to Spain take?
Air usually arrives within one to two weeks of leaving our warehouse in China, sea takes several weeks. The live transit window for each method is shown in the shipping box on this page and at checkout.
What is the minimum order on soorce?
Orders start from 100 pieces or $1,000 of goods. Smaller orders can be sent as a request, and our team will confirm whether they can go ahead.
Fuentes
- Spanish Tax Agency (Agencia Estatal de Administración Tributaria, AEAT), Customs Department
- Canary Islands Tax Agency (Agencia Tributaria Canaria, ATC)
- European Commission, Taxation and Customs Union
- Spanish Ministry for Ecological Transition (MITECO), producer registry
Esta guía es información general, verificada con los organismos oficiales indicados arriba en noviembre de 2026. Las normas cambian y algunos productos están regulados: consulta con tu autoridad aduanera antes de pedir productos regulados.