Why the Canary Islands are different
Machinery and transport equipment made up 27.7% of the value of Canary Islands imports in 2025, according to provisional ISTAC figures. All of it arrives by sea, and every machine needs a customs declaration, even from mainland Spain: the islands are in the EU customs union but outside the EU VAT area. IGIC is due (standard rate 7%) and, if the tariff code is listed in its annex, so is AIEM.
From outside the EU (UK, USA, Japan, China…) duty is added. However, Regulation (EU) 2021/2048 suspends duty until 31 December 2031 on certain capital goods imported into the Canaries, including forklift trucks, tractors, lorries and special-purpose vehicles such as crane lorries or concrete mixer lorries. The machine must be used for at least 24 months by an operator established in the islands, under end-use control.
Ro-ro, flat-rack or container
- Ro-ro: self-propelled machines can be driven on, or loaded on a trailer, on the freight ferries from Huelva or Cádiz – often the most direct route for machines coming by road from mainland Spain or Europe.
- Flat-rack or open-top: for machines that do not fit a standard container or ship from ports in Asia, the Americas or northern Europe.
- Container: for spares, attachments and dismantled machines.
Exact dimensions and weight decide the route and the price. If the load exceeds road limits, a special transport is needed on the island – see large and special cargo.
Used machinery from outside the EU: CE marking
A machine entering the EU from a third country, new or used, is treated as placed on the EU market for the first time and must meet machinery rules: CE marking, declaration of conformity and instructions. Directive 2006/42/EC applies today; from 20 January 2027, Regulation (EU) 2023/1230. A machine without CE can cause problems at clearance or when it is put into service, so check before you buy.
How we handle it
- Send us the data sheet, photos, dimensions, weight and origin.
- We check classification, duty or suspension, IGIC, AIEM and the CE paperwork.
- We propose the route and coordinate transport to Tenerife with our partners.
- We lodge the declaration and settle the taxes.
- We coordinate unloading and delivery to site, workshop or warehouse.
What we need from you
- Commercial invoice (plus the sale contract for used machines)
- Packing list with length, width, height and weight
- Make, model, year and serial or chassis number
- EC declaration of conformity and instruction manual
- Proof of origin if the machine comes from outside the EU and may qualify for preferential duty
- Tariff code, if you already have it
Questions about heavy machinery
Is there duty on a machine coming from mainland Spain or Germany?
No. There is no duty within the EU, but the machine needs a customs declaration and IGIC on arrival in the Canaries, plus AIEM if its tariff code is in the annex of that tax.
How do I know whether my machine qualifies for the Regulation 2021/2048 suspension?
It depends on the Combined Nomenclature code, and the list is closed. An operator established in the Canaries must also use it for at least 24 months, with an end-use authorisation. We check it against the data sheet.
Can I drive the machine on the road as soon as it arrives?
Customs clearance does not include registration. If the machine will use public roads, registering it with the traffic authority is a separate step.