PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Low Value Declaration. Exemption from customs duties and VAT for consignments of negligible value

Tax procedure initiated via declaration from the carrier of the goods, notifying that the goods complies with the conditions for the exemption from customs tariffs and VAT as it is a "consignment of negligible value" or "consignment between private individuals". The declaration is based on the data held by the carrier.