Why selling outside the Canaries counts as exporting
For IGIC purposes, mainland Spain, the Balearics, the rest of the EU and non-EU countries are all "third territories". So a pallet going from Tenerife to Madrid is, for tax purposes, an export. The sale is exempt from IGIC if the goods really leave the islands and you can prove it; the proof is the exit customs declaration.
Which declaration you need depends on the destination:
- Mainland Spain, the Balearics and the rest of the EU: a dispatch declaration (DUA) with the T2LF endorsement, which proves EU status, so no duty is due. At destination the goods are declared again and import VAT is charged.
- Non-EU countries: an export declaration, then the destination country's import rules, duties and taxes.
What to sort out before your first shipment
- EORI number: essential for dealing with EU customs. In Spain it is ES plus your tax number (NIF), requested through the Tax Agency.
- Tariff classification: the right commodity code avoids holds and extra costs at destination.
- Origin: if the destination has a trade agreement with the EU, proof of preferential origin can cut the duty your customer pays.
- Clear Incoterms: put in writing who pays for transport, clearance and taxes at destination.
How we handle your export
- Online enquiry: on WhatsApp or by phone, with product, destination, volume and frequency.
- Documents: we check the invoice, packing list, classification and origin details.
- Transport: we coordinate departure from Tenerife by sea (container, groupage or ro-ro ferry) or by air if it is urgent.
- Exit declaration: we file the dispatch or export DUA, which is your evidence for the IGIC exemption.
- Delivery at destination: we coordinate transport to your customer through our network of more than 35 business partners.
What we need from you
- Commercial invoice with buyer details, Incoterm and value.
- Packing list with weights and dimensions.
- Product description and, if you have it, the commodity code.
- Your NIF and EORI, plus the consignee details.
- Any certificates or licences your product requires.
Export questions
Do I need customs to sell to a customer on the Spanish mainland?
Yes. The goods leave the Canaries with a dispatch DUA and enter the mainland with an import declaration, where VAT is paid. There is no duty because they are EU goods.
Should I charge IGIC to a customer outside the Canaries?
Generally not: supplies of goods leaving the Canaries are exempt from IGIC, provided you can prove the exit with the customs declaration. Keep that paperwork.
Is it worth it for small shipments?
It depends on value and frequency. With groupage you share a container or lorry and pay only for your space. Tell us about your case and we will suggest the most efficient option.