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Importing from China

Importing from China to Spain: import VAT, DUA and Form 303

Reviewed on 9 min readConsult GlobalLex team

When you buy goods in China to sell in Spain, bringing them in is an import. Customs charges the VAT through the customs declaration (DUA), and you deduct that VAT afterwards on Form 303 (modelo 303), box 32. This guide walks through the whole process, explains what can be deferred and covers the other obligations that come with importing.

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The problem

Most people who start importing from China focus on the factory price and the freight, and find out late that the goods do not clear for free. Customs charges VAT at clearance and requires a customs declaration, known in Spain as the DUA. If that VAT is not booked correctly, you lose the deduction or report it in the wrong place on your VAT return.

For VAT purposes, an import is the entry of goods from a third territory (article 18.Uno of the VAT Act, LIVA). Goods that arrive directly from China are not an intra-community acquisition. If they first enter another EU Member State, the situation changes and needs to be analysed separately. That distinction decides which form, which box and which reporting obligations apply to you.

Importing from China to Spain also brings other issues that many sellers have not planned for: the EORI number, extended producer responsibility for packaging, the tax on plastic packaging and, in the Canary Islands, a different tax altogether, the IGIC.

Who is affected

  • Companies and self-employed sellers based on the Spanish mainland who buy from Chinese manufacturers or suppliers to sell on their own website, on Amazon or on other marketplaces.
  • Foreign entrepreneurs with a Spanish limited company (SL) who import goods directly into Spain.
  • Sellers based in the Canary Islands who bring in goods from China, or who ship goods from the Canary Islands to the mainland.
  • Sellers who ship low-value parcels to EU consumers and are considering the import One-Stop Shop scheme (IOSS).

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Step by step

  1. Identify the territory and the type of transaction

    First, work out where the goods enter. If they arrive on the mainland or in the Balearic Islands from China, it is an import subject to VAT assessed by Customs. If they arrive in the Canary Islands, the applicable tax is the IGIC, which is managed by the Canary Islands Tax Agency (ATC) and not by the Spanish Tax Agency (AEAT) (article 3 of Law 20/1991).

    Remember that, for VAT purposes, the Canary Islands count as a third territory. That is why goods moving from the Canary Islands to the mainland are also an import, with a customs declaration and import VAT, and not an intra-community transaction. In the other direction, a permanent shipment from the mainland to the Canary Islands is an exempt export (article 21 LIVA).

  2. Get an EORI number and prepare for clearance

    The EORI number is made up of ES plus your tax ID (NIF), so you need a NIF first. You apply for it through the AEAT electronic office, or in writing to the Customs Office (Dependencia de Aduanas), with no specific format. The details are in the AEAT leaflet on the EORI number and in procedure DC13.

    In practice, it is best to have the EORI assigned before the first shipment, not when the goods are already sitting at the port or airport. Keep the supplier's commercial invoice to hand as well, because the customs declaration is prepared from it.

  3. Let Customs assess the VAT through the DUA

    Import VAT is assessed by Customs through the DUA. The rate depends on the product: the standard rate is 21%, and there are reduced rates of 10% and 4% (articles 90 and 91 LIVA). Check which rate applies to your goods before you calculate margins, because this VAT is an immediate cash cost even if you recover it later.

    In practice, it is best to file the DUA and its proof of payment together with the supplier's invoice, because that is the document your deduction rests on.

  4. Deduct the VAT on Form 303

    The importer deducts VAT on imports of ordinary goods in box 32 of Form 303 (modelo 303), within the deductible VAT block (boxes 28 to 39), as set out in the 2026 instructions for Form 303.

    If your company files quarterly, which is the usual case, you first pay the VAT to Customs and then deduct it in the relevant quarter. Deferral through box 77 exists, but only for businesses that file monthly (see the deadlines section and the FAQ below).

  5. Review the obligations that come with importing

    Anyone who imports packaged goods from China counts as a producer under the packaging rules (Royal Decree 1055/2022). You must register in the packaging section of the Register of Product Producers, join an extended producer responsibility scheme, show your registration number on your invoices and report every year before 31 March. If the product is electrical or electronic, Royal Decree 110/2015 also applies, with quarterly reporting.

    As for the special tax on non-reusable plastic packaging, on an import it is assessed by Customs and the importer does not file Form 592 (modelo 592) for it (Law 7/2022). If your business includes shipments of up to €150 to EU consumers, consider the IOSS scheme: with an IOSS number the import is exempt and Form 369 (modelo 369) is filed monthly. For the distance-selling threshold, see our guide EU distance selling threshold of 10,000 euro: Spain OSS guide.

  6. If your company is in the Canary Islands, the tax and the tax authority change

    A Canary Islands company does not file Form 303 or Form 390 (modelo 390) for its transactions in the Canary Islands. It files Form 420 (modelo 420) quarterly and Form 425 (modelo 425) annually with the Canary Islands Tax Agency, and applies the IGIC, whose standard rate in 2026 is 7%. It is best to check the specific boxes of Form 420 in the ATC help programme before filling anything in.

    The details are in our guide Selling on Amazon from the Canary Islands: IGIC, Form 420, deadlines.

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Deadlines

Quarterly Form 303 (Q1, Q2 and Q3), where import VAT is deducted in box 32
1 to 20 April, July and October, in calendar days · source
Form 303 for the fourth quarter and Form 390 (annual summary, where it must be filed)
1 to 30 January, in calendar days. If that last day is a non-working day, check the AEAT taxpayer calendar. · source
Option to defer import VAT (box 77), only for businesses that file monthly
By filing Form 036 (modelo 036) in November, for the following year · source
Form 420 in the Canary Islands (Q1, Q2 and Q3)
1 to 20 April, July and October with the ATC; Q4 runs throughout January (1 to 31). If the last day is a non-working day, it moves to the next working day. · source
Annual packaging report to the producers' register
Before 31 March of the following year · source

Common mistakes

Treating the purchase from China as an intra-community acquisition and reporting it on Form 349 (modelo 349) or in boxes 10 and 11 of Form 303.

Remember that goods entering from a third territory are an import with a DUA, not an intra-community transaction. The VAT is deducted in box 32 and is not reported on Form 349.

Counting on deferring import VAT in box 77 when your company files quarterly.

Deferral is only available to businesses that file monthly: those with turnover above €6,010,121.04, those registered in the monthly VAT refund register (REDEME) or VAT groups, and with the option made on Form 036 in November. A quarterly company pays at Customs and deducts afterwards. Plan your cash flow on that basis.

Forgetting that the importer is a producer and not registering in the packaging or electrical and electronic equipment registers.

Before your first import, check whether your product or its packaging falls within these schemes. The marketplace only acts as producer on a subsidiary basis, so you cannot assume it covers you.

Filing Form 592 for the import of plastic packaging.

On an import, Customs assesses the tax and the importer does not file Form 592 for it. Form 592 does apply to intra-community acquisitions above 5 kg per month of non-recycled plastic.

Applying mainland rules in the Canary Islands, or the other way round, and confusing the IGIC with VAT.

Always fix the territory of your company and the destination of the goods. The Canary Islands are not EU VAT territory: movements between the Canary Islands and the mainland are exports and imports, never intra-community supplies.

30-second mini diagnostic

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Do you sell to consumers in other EU countries?
Do you hold stock in warehouses outside Spain (e.g. FBA)?
Is your company in the Canary Islands?
Do you import goods from China?
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Indicative result based on general rules; it does not replace advice on your case.

Frequently asked questions

Do I have to file Form 349 for my imports from China?

No. Form 349 covers intra-community transactions, and an import from a third territory is not one. Your import shows up on Form 303 as deductible VAT, and the VAT itself has been assessed by Customs through the DUA.

Do I need to register in the ROI to import from China?

The ROI (Register of Intra-Community Operators) is designed for businesses that make or receive taxable intra-community supplies or acquisitions, receive services from non-established suppliers under the reverse charge, or provide services located in another Member State (article 3.3 of the general tax procedures regulation, RGAT). An import from outside the EU is not among those cases. What you do need to clear goods is an EORI number. If you also have other kinds of transactions, see Spanish intra-community VAT number: ROI registration step by step.

Can I avoid paying the VAT to Customs up front?

Only through deferral, which is shown in box 77 of Form 303 and is reserved for businesses that file monthly. If you qualify, the option is made on Form 036 in November for the following year. If you file quarterly, it is not possible.

What happens if I file Form 303 late because I did not deduct the import VAT in time?

Filing late carries financial consequences that depend on how long the delay is and on whether the tax authority sent you a formal request first. The best course is to regularise the situation as soon as possible and confirm the exact consequences for your case.

What if I buy in China but my company is in the Canary Islands?

Then the tax that applies to imports into the Canary Islands is the IGIC, managed by the Canary Islands Tax Agency. Your periodic return is Form 420 and, each year, Form 425, not Form 303 or Form 390.

Does my marketplace take care of import VAT?

Only in specific cases: the platform is treated as the supplier in distance sales of imported goods in consignments of up to €150. Outside that situation, and for stock that you import yourself, you are the importer and you must deal with clearance, the VAT and your producer obligations.

Official sources

Consult GlobalLex team

Tax, accounting and legal advisers for Amazon and marketplace sellers, foreign founders and Canary Islands companies in Spain. Registered social collaborator of the Spanish Tax Agency (AEAT) and Social Security (TGSS).

Drafted with AI assistance and checked, fact by fact, against the official sources cited. Reviewed on 11 October 2026.

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