Why the Canary Islands are different
The Canary Islands are inside the EU customs territory but outside the EU VAT area. A part coming from Madrid, Toulouse or Hamburg pays no customs duty, but it still needs a customs declaration (DUA or entry declaration) and is subject to IGIC, the Canary Islands' indirect tax (standard rate 7%). If it comes from outside the EU, such as the USA or the UK, it is a full import with duty.
Everything also arrives by air or sea. Urgent spares travel as air cargo to Tenerife North or Tenerife South, so clearance has to be ready before the flight lands, not afterwards.
Reliefs worth checking before you ship
- IGIC: under Law 20/1991, imports of items fitted to, or used on board for the operation of, aircraft belonging to companies mainly engaged in international air navigation are exempt. A company qualifies when flights to or from places outside the islands make up more than 50% of the distance flown. The consignee must be the company operating the aircraft; as a rule, private aviation does not qualify.
- Customs duty (non-EU origin): Regulation (EU) 2018/581 suspends the autonomous duties on many parts and components for aircraft, provided an EASA Form 1 or an equivalent certificate is made available with the declaration.
- Repairs: if a part leaves the Canaries for repair and comes back, IGIC on re-import is charged on the cost of the repair (plus transport), not on the value of the part, as long as the export was documented properly.
How we handle it
- Message us on WhatsApp with the part number, origin, value and urgency.
- We check the tax side: tariff code, IGIC relief, duty suspension and whether the part travels as dangerous goods.
- We coordinate air freight with our partners to Tenerife, or sea freight if time allows.
- We prepare and lodge the declaration so that clearance is ready when the cargo arrives.
- We coordinate delivery to your workshop, hangar or warehouse.
What we need from you
- Commercial or pro forma invoice with value and currency
- Packing list with weights and dimensions
- Part number, technical description and, if known, the tariff code (HS/TARIC)
- EASA Form 1 or equivalent certificate
- Aircraft and operator details if you want to claim the IGIC relief
- Safety data sheet if the part contains batteries, fluids or other items treated as dangerous goods in air transport
Questions about aircraft parts
Is there duty on parts coming from mainland Spain or another EU country?
No. There is no duty between the EU and the Canaries, but there is a customs declaration and IGIC. If the part is for an aircraft of an international airline, IGIC may not apply, subject to the conditions.
What if the part comes from the USA or the UK?
It is a third-country import: full declaration, duty according to tariff code and origin, plus IGIC. For many aircraft parts the autonomous duty is suspended if an EASA Form 1 or an equivalent certificate is provided.
Can clearance be ready before the flight lands?
That is the aim. With the invoice, packing list and part details in advance, we prepare the declaration while the goods are in the air. The final timing depends on the airline, the route and whether customs decide to inspect.