Spain applies the EU allowance, and flights from the Canary Islands count as arriving from outside the EU excise area.
- Between EU countries there is no duty-free limit. Goods bought tax-paid in another member state travel with you; customs may only ask what a very large quantity is for, against indicative figures of 800 cigarettes and 10 litres of spirits.
- Arriving from outside the EU the allowance is one set of numbers: 200 cigarettes, 1 litre of spirits over 22 % (or 2 litres of fortified or sparkling wine), 4 litres of still wine and 16 litres of beer.
- Other goods are capped by value - EUR 430 arriving by air or sea, EUR 300 by land - and the allowance cannot be pooled between travellers for a single item.
- Cash of EUR 10,000 or more must be declared, counting notes, coins, cheques and prepaid cards together. The money is seized for not declaring it, not for carrying it.
- The Canary Islands, Ceuta and Melilla are outside the EU VAT and excise area. A flight from Tenerife to Madrid is treated as an arrival from outside for duty purposes, which is why the duty-free shops there are real.
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