Therefore, all purchases (including online purchases) made in countries outside the European Union are considered imports and must go through customs procedures, pay VAT and customs duties . And be very careful because this poland telegram affects goods coming from the United Kingdom since January 2021. All packages entering Spain can be examined by customs agents , but due to the high volume of online orders, officials do not have sufficient means to examine each package and check whether the duty has been paid or not. To be an expert in customs regulations, any lawyer should have a Master's degree in customs that allows them to specialize in the subject.
Customs law studies the legality of border transfers of both goods and people, both internally (entry) and externally (exit), since customs has a dual function : controlling entry and exit from the state.
Customs ensure economic, public health and other security by monitoring the entry of goods from other countries.
We must bear in mind that there has been a recent change in regulations, since July 1, 2021, the VAT exemption has been eliminated on orders up to 22 euros. Therefore, 21% VAT is paid for all online purchases from the Peninsula and the Balearic Islands that are made outside the EU or in the Canary Islands, Ceuta or Melilla, regardless of the value of the merchandise purchased.
Now import VAT is always paid.
There are two ways to pay VAT on packages of 150 euros or less :
When the goods arrive, the shipping company is paid. For example, Correos charges you VAT and a postal dispatch fee (a kind of handling fee).
Payment of VAT to the online store at the time of purchase. The store must register with the State Tax Administration Agency to obtain a VAT identification number.
What about packages over 150 euros? No changes are made here . Recipients will have to pay VAT and the corresponding customs duties.
What are the customs costs?
There is no fixed customs rate. The European authorities have several types of import tariffs depending on the category of the goods, which can range from 0% on books to 17% on clothing or footwear. There is a generic amount of 2.5% customs duty together with 21% VAT, unless 10% or 4% is applied.
But you don't always have to pay customs duties. If you are sending personal belongings of individuals or are changing residence, these goods are exempt, as long as they are older than 6 months.