Customs formalities must be completed when goods are definitively imported or exported between Spain and any non-EU country (including those benefiting from a free trade agreement).
To declare permanent/definitive imports into Spain, the consignee/importer will need an Economic Operators’ Registration and Identification (EORI) number, which is used to identify legal entities (companies, not individuals) in all matters involving the customs authorities of the EU.
Companies established in the EU can get an EORI number from the customs authorities of their respective country according to applicable procedures. Non-EU established companies should either use an EU-based subsidiary (with EORI number) to act as importer, or consider appointing a customs broker to act as an indirect representative.
If an entity is unable to obtain an EU EORI number or find a suitable customs broker and needs UEFA to act as importer to Spain, they should send an e-mail to email@example.com who will provide further guidance on how to complete the shipment and will provide specific guidance on situations where UEFA can act as importer (and how to complete customs documentation to support this). Please do not complete customs documentation for UEFA to act as importer without contacting firstname.lastname@example.org since if customs documentation is completed incorrectly it will lead to delays and potentially additional customs charges.
An import declaration will need to be made by the importer, or their broker. An import declaration contains information about the goods being imported, including details on the importer, how the goods are being transported, their tariff classification and their customs value etc.
The single administrative document (SAD) or an electronic customs declaration are the main import declaration forms used for goods transported to or from the EU customs union.
Customs duties vary depending on the specific type of goods, see commodity or Combined Nomenclature (CN) code. TCN is the EU's eight-digit coding system, comprising the World Customs Office Harmonised System (HS) codes with further EU subdivisions.