Customs is the public office established on coasts and borders with the purpose of registering, administering and regulating the international traffic of products entering and leaving a country.

In Spain, it is the Department of Customs and Special Taxes that is responsible for customs and border control. This body reports directly to the Ministry of Economy and Finance.

Tariff

A tariff is the tax applied to imported products. There are also tariffs on exports, but they are not as common. Customs offices are responsible for applying this tax to all people who want to introduce merchandise into the country.

Utility of customs

Can be summarized in the following points:

- Regulation of international merchandise traffic: Registration, control and administration of merchandise traffic in the country, whether through imports or exports.

- Fiscal: Compliance with tax regulations regarding imports and exports and the imposition of tariffs as a collection measure.

- Security: Prevents smuggling of merchandise as much as possible together with the Customs Surveillance Service (SVA).

- Public health and environment: Controls the entry of merchandise, to prevent the introduction of toxic or harmful products, live animals…

- Statistics: Together with the National Institute of Statistics (INE) they prepare statistics.

Europe and customs

Spain, being part of the European Union, shares borders to some extent and there are no customs between member countries. There is a single customs tariff common to all member countries.

We hope this information is very useful to you.