DUA and Simplified Import Clearance on the Canaries — Complete Comparison

What is the DUA and when do you need it instead of the H7? Full guide to simplified import clearance.

If you live on the Canary Islands or import goods there, you'll soon meet two terms: DUA (Documento Único Administrativo) and H7 (simplified import clearance). Both are official customs declarations — but when do you need which? This guide explains the differences in detail.

What is the DUA?

The DUA is Spain's official customs declaration and the standard document for commercial imports and higher values. The name says it: "Documento Único Administrativo". It's the Spanish equivalent of the EU-wide unified document.

DUA is required for:


DUA contains:

What is the simplified H7 form?

The H7 form (Declaración Simplificada H7) was introduced in 2021 as part of the EU's "ICS2" reform. It's a simplified variant of the full DUA for low values.

H7 applies to:


H7 contains (vs DUA):

Direct comparison: H7 vs DUA

CriterionH7 (simplified)DUA (full)
Goods valueup to €150over €150
Recipientprivate or businessbusiness or private
Processing time<24 hours1–5 working days
Tax advisor needed?nousually yes
EORI needed?noyes
TARIC code?optionalyes, 10-digit
Self-clearance cost€0–8.95€30–150
Via carrier€25–60€80–250
Complexitylow (5 min)medium-high (hours)
Special goods?not allall

When do you need H7?

H7 is required for:


H7 examples:

When do you need DUA?

DUA is required for:


DUA examples:

Simplified import clearance with H7 — step by step

  1. Read carrier notification
  2. Gather documents: invoice + NIF/NIE
  3. Fill out H7 form (5 minutes online)
  4. Pay IGIC (7% on goods + shipping)
  5. Carrier handles or you save by self-filing
  6. Release in 24 hours

Full import clearance with DUA — step by step

  1. Apply for EORI (one-time, free at AEAT)
  2. Hire tax advisor or freight forwarder
  3. TARIC research (per position)
  4. Fill DUA (1–5 working days)
  5. Pay IGIC + duties + AIEM
  6. Forwarder clears (extra €80–250)
  7. Release after 1–5 working days

Tips for switching between H7 and DUA

Tip 1: Just over €150 → split

At €155: better order two shipments at €77.50 each → both H7 → save €80–250 DUA processing.

Tip 2: Invoice date matters

With staggered shipping: ensure invoice date before shipping date.

Tip 3: Don't forget AIEM

Tobacco, alcohol, certain electronics: include AIEM. Even H7 shipments can be AIEM-liable.

Tip 4: Apply for EORI early

Frequent importers should apply — also as private person possible. Processing 1–2 weeks.

Common mistakes choosing between H7 and DUA

Canary import authorities

What Import Canarias Facil does — and what you do

Import Canarias Facil is not a customs broker. We are a guided online tool that helps you fill out the H7 form (invoice OCR, validation, PDF download). We explain step by step what to do as the recipient of a parcel ≤ €150 — whether your shipment is C2C (gift from a private sender) or B2C (Amazon, AliExpress, online shops).

What we do:


What you as the parcel recipient do:

Communication with logistics companies and customs authorities stays between you and them. We do not act on your behalf.

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FAQ

My shipment is €145 + €10 shipping — H7 or DUA?
H7. The €150 limit is on goods value (excl. shipping).

Do I need an EORI as a private person?
Only for DUA. For H7 your NIF/NIE is enough.

What is TARIC code?
A 10-digit code classifying goods exactly. Determines duty. For H7 4–6 digits often enough; for DUA all 10.

Can I upgrade from H7 to DUA?
If customs requires DUA (e.g. value higher than declared), you'll be notified and have to file DUA.

Who helps with DUA?
Forwarders, customs agents, tax advisors. Costs €80–250. ImportCanariasFacil currently covers only H7.

Create H7 form now →

Practical example 1: Tenerife student orders a textbook

Maria, a student in La Laguna, orders a specialist book on Amazon.de for €65 (€8 shipping). She is surprised that during checkout the note "Delivery may be delayed" appears. A week later DHL emails her: "Parcel at customs, action required."

What happens in detail:


Maria has two options:

Saving: €18. For future orders she pays €8.95 per H7 — still cheaper than the carrier handling fee.

Practical example 2: Hamburg family sends a gift to grandparents on Lanzarote

Bea and Klaus from Hamburg send a box with family photos, a book and chocolate to grandma's 80th birthday — estimated total value €45. They use DHL Standard.

What happens with the shipment?


Solution: her grandson Diego (lives on Tenerife) takes over:

Lesson: even C2C shipments need an H7. With help from a digitally-savvy family member, it's manageable.

Deep-dive: How exactly is IGIC calculated?

IGIC stands for "Impuesto General Indirecto Canario" — the Canary VAT. It has multiple rates:

RateApplicationExamples
0%Basic foods, some booksBread, water, certain books
3%Reduced rateNewspapers, audiobooks, some foods
7%Standard rateMost consumer goods
9.5%Increased rateJewelry, furs
13.5%Special rateTobacco (in addition to AIEM)
20%Luxury rateVery rare, hardly used
For H7 declarations of standard goods, the 7% rate is always relevant. For book imports the sender can reduce to 3% at order time — but in practice 7% is often charged across the board.

What is the difference vs. IVA on the mainland?

IVA (Impuesto sobre el Valor Añadido) is the Spanish VAT on the mainland with rates of 4%, 10% and 21%. The Canary IGIC completely replaces it.

Advantage for consumers in the Canaries: usually lower taxes than on the mainland (7% vs 21%). Disadvantage: a customs barrier that complicates online shopping from the mainland.

What is AIEM?

AIEM (Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias) is a special tax on the Canaries. It protects the local industry by making imported competing products more expensive. Areas of application:

Most online orders (books, clothing, standard electronics) are AIEM-free. But anyone importing wine, spirits or tobacco should factor AIEM into the calculation.

Practical tips for regular island shoppers

If you frequently receive parcels in the Canaries:

  1. Apply for an EORI number — free, simplifies future DUA shipments
  2. Get an NIE in time — at the police or Spanish consulate
  3. Find preferred senders — some online shops ship without issues, others refuse
  4. Plan combined orders — one larger order every 2–3 months
  5. ImportCanariasFacil subscription (€48.95/month) pays off from ~6 shipments/month

What to do in disputes?

If customs rejects your declaration or charges higher rates than expected:

Frequently asked questions — extended

Are there allowances for personal shipments?
Yes. Personal shipments under €22 value are usually IGIC-free, but the customs declaration is still mandatory. That is the smallest threshold.

How do Lanzarote and Tenerife differ in customs?
Functionally identical. The main customs offices are in Las Palmas (for the eastern islands) and Santa Cruz de Tenerife (for the western islands). Shipments are usually routed to the nearest customs office.

Can I have parcels sent to a friend who handles the customs declaration?
In theory yes. In practice, the NIF/NIE of the declared recipient is used. If your friend clears it, their NIE goes on the H7.

What if I live in the Canaries but have no NIE?
Then you need one before you can receive parcels from the mainland. Apply at the Spanish police (Extranjería).

Do Brexit rules apply?
Yes. Shipments from the UK have been treated as third-country imports since 2021 → DUA-required from €150, customs duties 0–17%, higher carrier fees.