Why the Canary Islands are different
The Canary Islands are in the EU customs union but outside the EU VAT area. A pallet of tiles from Castellón or a lorry of profiles from Portugal pays no duty, but it does need a customs declaration (DUA or entry declaration), IGIC and, for many building materials, AIEM: a Canary Islands levy on imports of certain goods, wherever they come from (including mainland Spain), designed to support local production.
From outside the EU (China, Turkey, Morocco…) duty is added depending on origin, and some products carry anti-dumping measures listed in TARIC.
AIEM and IGIC: which materials are affected
The AIEM annex, now in the Canary Islands Legislative Decree 1/2025 (which replaced Law 4/2014), includes among others: hydraulic cements and grey Portland cement, mortars and concrete, precast concrete, plaster articles, some toughened and insulating glass, certain stones (basalt, phonolite, ignimbrite and trachyte), steel structures and sections under heading 7308, aluminium bars and profiles, aluminium or plastic doors and windows, and several paints. In this group, rates range from 5% to 15% depending on the heading.
For IGIC, many basic materials are taxed at the super-reduced rate of 3%: cement, lime, plaster and concrete elements, ceramic building products, stone, basic iron and steel products, steel tubes, aluminium and glass, among others. Others, such as wooden joinery, fall outside that rate. The list is defined by economic activity (NACE), so each product has to be matched.
The upshot: one lorry can carry products with different IGIC rates, some with AIEM and some without. That is why the invoice should itemise every line.
How we handle it
- Send us your supplier's quote or invoice and the origin.
- We classify each line and calculate IGIC, AIEM and any duty before you confirm the order.
- We coordinate transport with our partners: groupage, full lorry by ferry or container.
- We lodge the declaration and settle the taxes.
- We coordinate delivery to site or warehouse in Tenerife.
What we need from you
- Commercial invoice with each item, quantity and value listed separately
- Packing list with weights and number of pallets
- Technical data sheets and tariff codes if known
- Declaration of performance if the product is CE marked
- Proof of origin if it comes from outside the EU
Questions about building materials
Is AIEM due even if the material comes from mainland Spain?
Yes. AIEM is charged on imports into the Canaries of the goods in its annex, whatever their origin. What you do not pay from within the EU is customs duty.
Can I recover IGIC and AIEM?
Import IGIC is, in principle, deductible if your business is in the standard IGIC scheme. AIEM is a single-stage tax and in practice becomes part of the cost of the material.
How do I know whether my product is in the AIEM annex?
It depends on its tariff code: the annex follows the Combined Nomenclature and sometimes covers only part of a heading. We check it against the data sheet before you buy.