The customs regulations are valid for Europe, England & USA, but not for Spain mainland or Canary Islands
Import sales tax, levied on import into your country.
Subject: European Union
Despite a political affiliation to Spain and the European Union, the Canary Islands are considered a special area for tax purposes. Therefore, the customs regulations for imports from non-EU countries apply to the Canary Islands.
It is advisable to inform yourself about the customs duties with every import, as they are constantly changing!
Further links to "Customs regulations"
> Questions about Importation?