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V0342-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Imports from China exceeding €22 are subject to VAT and must be cleared through customs

A consultant importing low-value goods from China for resale has enquired about customs procedures and VAT taxation. The DGT clarifies that while goods valued at less than €150 may be exempt from import duties, VAT is always payable provided the value exceeds €22.

In 6 key points

How it affects those involved

Businesses importing low-value goods from non-EU countries must account for VAT on all shipments exceeding €22, regardless of potential duty exemptions.

Lifecycle

2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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