AIEM in the Canary Islands explained

On top of IGIC, some goods pay a second charge when they enter the Canaries: AIEM. It is easy to overlook when comparing suppliers, yet it can change the final cost noticeably. Here is what AIEM is, which products it affects and how we check it.

What AIEM is

AIEM (Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias) is part of the Canary Islands’ economic and tax regime. It is charged on imports of certain goods and on their delivery by producers on the islands. The list of goods and rates is in Annex I of Law 4/2014. For goods in Annex II, local production can be exempt or pay less – a difference the EU authorises under Council Decision (EU) 2020/1792 until 31 December 2027, capped at 15%.

Since 21 October 2025 the AIEM rules and the product annex have been consolidated in the Canary Islands’ Legislative Decree 1/2025, which replaces Law 4/2014.

Why it affects goods from the mainland too

AIEM does not depend on origin: a listed product pays it whether it comes from Madrid, Germany or China. Small consignments are not automatically exempt either – according to the Canary Islands Tax Agency, it can apply from any amount, even when the import is free of IGIC. So it is worth checking before you choose a supplier.

Typical goods on the list

The annex is organised by tariff codes, often with conditions (for example, only packs below a certain weight). Examples include:

Beer, bottled water, soft drinks, juices and some dairy products.
Chocolate, bread, pastries and biscuits.
Paints, varnishes, soaps, detergents and candles.
Toilet paper, paper or cardboard packaging, printed matter.
Cement, precast concrete and aluminium windows.
Furniture and mattresses.

Calculation and how we handle it

The base is the customs value plus duties and other import charges (excluding AIEM and IGIC) and costs up to the first destination. At 5% on €2,000 that is €100 of AIEM; IGIC is calculated separately, without that AIEM.

Pre-check on WhatsApp or by phone with the product description – ideally before you buy.
Classification: we find the tariff code and check it against the AIEM annexes.
Transport: we can also arrange shipping to the island.
Clearance: the import is declared and AIEM and IGIC are assessed.
Delivery of the cleared goods to your warehouse or shop.

FAQ: AIEM

Do I pay AIEM when buying from mainland Spain?

Yes, if the product is on the list. AIEM applies equally to goods from the mainland, the EU or third countries.

How long will AIEM exist?

The EU authorisation for treating local production differently runs until 31 December 2027. What follows depends on a new decision.

Are AIEM and IGIC added together?

Both are paid, but separately: AIEM is not part of the taxable amount for import IGIC.

AIEM: the Canary Islands tax on imports and deliveries of goods