Why a move out of the Canaries goes through customs
The Canary Islands are inside the EU customs union but outside the EU VAT area. For the rest of the EU, anything arriving from Tenerife counts as an import for VAT purposes. That is why your belongings leave with a dispatch or export declaration (DUA) filed in the Canaries, and are declared again at destination.
If you are going to mainland Spain or another EU country, that declaration also proves your goods are EU goods (the T2LF endorsement), so no customs duty applies. What remains at destination is import VAT.
At destination: relief for household goods
In the EU, personal belongings of someone transferring their residence can enter free of import VAT (Directive 2009/132/EC). Typically the goods must be for personal use, owned and used for at least 6 months, and not sold for a period afterwards. Each country applies it with its own forms and deadlines; in Germany, for example, the customs service (Zoll) handles it as Übersiedlungsgut.
If you are moving to a third country such as the UK, Switzerland or the USA, its import rules apply; the UK, for instance, has its own Transfer of Residence relief. Either way, check the conditions with the destination customs authority before shipping.
Your car on Spanish plates
If you take your car, it must be registered at destination under local rules; in Spain, the DGT handles deregistration for export. If you are moving to mainland Spain with a car registered in the Canaries less than a year ago, the difference in registration tax may be due, unless you qualify under the transfer-of-residence rules: 12 months living in the Canaries, 6 months of use and no sale for 12 months.
How we organise your move from Tenerife
- Online quote: on WhatsApp or by phone, with destination, rough volume and date.
- Documents: we prepare the inventory with you and check what customs at destination will ask for.
- Transport: collection in Tenerife and shipping, by ferry to the mainland and on by road or in a container, to your new address.
- Exit declaration: we file the dispatch or export DUA in the Canaries.
- Arrival and delivery: we coordinate the entry formalities at destination and delivery to your new home.
What we need from you
- A detailed inventory, ideally with rough values.
- Passport or ID card, and NIE.
- Destination address and, if you have it, proof of your new residence (tenancy agreement, local registration…).
- Proof of your residence in Tenerife, such as your padrón certificate.
- Vehicle papers, if you are taking a car.
Questions about moving from Tenerife
Will I pay tax on my belongings when they arrive in the UK?
Not necessarily: the UK has a Transfer of Residence relief for personal belongings, with its own conditions and application. Check the details with HMRC; we prepare the paperwork for leaving the Canaries.
Do I need customs if I move from Tenerife to mainland Spain?
Yes. Your belongings leave the Canaries with a dispatch DUA and an entry declaration is filed on the mainland, because the Canaries are outside the VAT area. No customs duty is due.
And if I am moving to Germany?
No customs duty, as these are EU goods. Import VAT can be waived if you meet the German customs conditions for household goods on a transfer of residence (Übersiedlungsgut).
Official sources
- AEAT – Customs status: the special case of the Canary Islands (dispatch DUA and T2LF)
- AEAT – Sending a vehicle from the Canaries to mainland Spain or the Balearics
- BOE – Law 38/1992 on Excise Duties (art. 70.5 and 70.6)
- EUR-Lex – Directive 2009/132/EC, VAT exemptions on importation
- DGT – Permanent deregistration for export of a vehicle
- GOV.UK – Transfer of residence to the UK (ToR relief)