All posted items entering Spain can be examined by the Customs office, except for letters, cards and small parcels with current and personal documents.

If you are waiting for an international shipment or one from a special territory, remember that all goods, including those bought online, may be subject to restrictions and the payment of Customs duties and Correos's management fees, depending on their content, value, and other criteria which the Customs Office may apply to the shipments. These costs include:

• Customs import duty in accordance with current legislation:
- Payment of tariff duties (European Union taxes) according to the content of the shipment.
- Payment of national taxes (VAT) or local taxes (IGIC, AIEM, IPSI) as applicable.
- Payment of special taxes: tobacco, alcohol, etc.

• Correos' costs  for managing and processing the shipments:
- Single Administrative Document (SAD) Import procedure (simplified SAD charge or ordinary SAD charge).
- Charge for presentation at Customs.
- Costs arising from security controls at the border, depending on the type of item sent (medical, pharmaceutical, veterinary, plant protection, CITES, SOIVRE, etc.).
- Any other costs arising from the management tasks needed for Customs management.

• For  objects bought online or goods shipments, the sales invoice or proof of Internet purchase must be presented.

• It is the responsibility of recipients to be aware of the import conditions of their shipment (prohibitions, restrictions, limitations, etc.) and to find out what documents they may be required to produce when it arrives, such as commercial invoice, certificate of point of origin, licences, special authorisation for border controls, etc.

• Correos offers a series of services which can be contracted to process imports at the Customs office without having to go there in person.