This Simplified Procedure will be applied to shipments addressed to an individual recipient or importer as long as Correos has the documents (three copies of the invoice) it needs to process them at the customs office and they do not need to pass any border security checks.
Correos will carry out the customs process and you will receive the shipment at your home address. On delivery you must pay the amount corresponding to the charge for processing the SAD, and the IPSI tax if you are using the immediate payment mode. If you are registered for delayed payment of the IPSI, you will only have to pay the charge for processing the SAD.
In all cases, when the shipment is delivered you will also be given form 090 for making the payment.
The sender must attach an invoice with the fiscal details of the recipient in Ceuta (NIF) on the outside of the package. This will prevent unnecessary delays and speed up the delivery.
On delivery, you have the right to reject the shipment and undertake the Customs processing yourself or through a Customs agent.
Unrelated to the above, the Customs office is entitled to inspect and/or retain any goods and apply the controls it considers necessary in relation to criteria other than those described here, at any time, when it considers it necessary.