Tariffs On Spanish E-commerce

Spanish e-commerce is enjoying a rapid growth. Foreign retailers represent more than half of the online sales. Obviously, the question of custom duties arises. There are no custom duties within the European Union Community. Nevertheless, like other member states of the European Union (EU), Spain levies custom duties on the goods imported from the non-EU member country based retailer. The VAT imposed on foreign imported goods is currently 16%.

The following questions have been addressed in this article:

What are the rules for levying custom duties in Spain?
Are imported goods from non-EU member states subject to VAT in Spain?
Has Spain taken any other efforts in relation to custom duties?

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