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Destinations · European Union

Exporting to Spain

What Spain imports from outside the European Union, line by line, with the label language, its excise duties and what changes on the next 1 January.

Spain is one of the five EU Member States that import most from outside the Union in 4,300 lines of the 9,579 lines of the Combined Nomenclature with Eurostat data in 2025, and the first in 663. On 1 January 2027 the EU-Mercosur Agreement lowers the duty for Argentina on 1,882 lines of them. Food labels must be in Spanish.

  • 4,300lines where it is one of the five EU countries that import most from outside
  • 663where it is first of the 27
  • €167,165 millionimported from outside the Union in those lines in 2025

The duty, the quota and the rule of origin are the same in all 27 Member States. What changes from one country to another is who buys what, the label language, VAT and excise duties.

What Spain imports from outside the Union

The Combined Nomenclature lines where Spain is one of the five EU Member States that import most from outside the Union (Eurostat, 2025), by sector of the guides. Each group shows the largest ones; the rest are in the guide or the chapter.

Eurostat counts an import in the country that declares it, which is not always where it is consumed, because the ports of the Netherlands and Belgium receive goods for the whole Union.

  • Oil and gas · 27 lines · €43,574 million · first in 2
    1. 2709 00 90Petroleum oils and oils obtained from bituminous minerals › Other€27,943 million · 3rd of the 27
    2. 2711 11 00Petroleum gases and other gaseous hydrocarbons › Natural gas€8,211 million · 3rd of the 27
    3. 2711 21 00Petroleum gases and other gaseous hydrocarbons › Natural gas€2,532 million · 4th of the 27
    4. 2710 19 44Petroleum oils and oils obtained from bituminous minerals › With a sulphur content…€1,942 million · 4th of the 27
    5. 2710 19 21Petroleum oils and oils obtained from bituminous minerals › Jet fuel€1,323 million · 4th of the 27

    See the sector guide

  • Hormones, vaccines and medicines · 17 lines · €6,546 million · first in 1
    1. 3004 90 00Medicaments consisting of mixed or unmixed products for therapeutic… › Other€5,081 million · 4th of the 27
    2. 3002 12 00Antisera and other blood fractions€773.7 million · 3rd of the 27
    3. 3003 90 00Medicaments consisting of two or more constituents which have been mixed together… › Other€220.9 million · 4th of the 27
    4. 3002 41 90Vaccines for human medicine › Other€170.7 million · 5th of the 27
    5. 3002 42 00Vaccines for veterinary medicine€79.0 million · 2nd of the 27

    See the sector guide

  • Fish and seafood · 231 lines · €5,898 million · first in 97
    1. 0307 52 00Molluscs › Frozen€753.9 million · 1st of the 27
    2. 0306 17 92Crustaceans › Shrimps of the genus Penaeus€515.8 million · 2nd of the 27 · on 1 January it goes from 9.6% to 7.2%
    3. 0307 43 99Molluscs › Frozen › Other€476.5 million · 1st of the 27
    4. 0306 17 99Crustaceans › Other shrimps and prawns › Other€433.1 million · 1st of the 27 · on 1 January it goes from 9.6% to 7.2%
    5. 0307 43 35Molluscs › Loligo gahi€309.1 million · 1st of the 27

    See the sector guide

  • Auto parts · 36 lines · €5,787 million · first in 5
    1. 8544 30 00Insulated wire › Ignition wiring sets and other wiring sets of a kind used in vehicles…€2,567 million · 2nd of the 27
    2. 4011 10 00New pneumatic tyres › Of a kind used on motor cars€525.4 million · 5th of the 27
    3. 8708 99 97Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other parts…€482.6 million · 3rd of the 27 · on 1 January it goes from 3% to 2.6%
    4. 8708 29 90Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other parts…€366.4 million · 5th of the 27 · on 1 January it goes from 3.9% to 3.3%
    5. 8512 20 00Electrical lighting or signalling equipment › Other lighting or visual signalling…€326.4 million · 2nd of the 27

    See the sector guide

  • Steel and ferro-alloys · 257 lines · €5,308 million · first in 30
    1. 7210 49 00Flat-rolled products of iron or non-alloy steel › Otherwise plated or coated with zinc€708.9 million · 1st of the 27
    2. 7308 90 98Structures and parts of structures › Other€393.9 million · 3rd of the 27
    3. 7208 39 00Flat-rolled products of iron or non-alloy steel › Of a thickness of less than 3 mm€314.6 million · 2nd of the 27
    4. 7208 51 20Flat-rolled products of iron or non-alloy steel › Of a thickness exceeding 15 mm€221.7 million · 1st of the 27
    5. 7208 38 00Flat-rolled products of iron or non-alloy steel › Of a thickness of 3 mm or more…€157.7 million · 2nd of the 27

    See the sector guide

  • Metal ores · 15 lines · €4,041 million · first in 2
    1. 2603 00 00Copper ores and concentrates€2,487 million · 2nd of the 27
    2. 2608 00 00Zinc ores and concentrates€781.0 million · 2nd of the 27
    3. 2601 11 00Iron ores and concentrates › Non-agglomerated€287.9 million · 5th of the 27
    4. 2601 12 00Iron ores and concentrates › Agglomerated€194.6 million · 5th of the 27
    5. 2615 10 00Niobium › Zirconium ores and concentrates€135.0 million · 1st of the 27

    See the sector guide

  • Cereals · 28 lines · €2,330 million · first in 8
    1. 1005 90 00Maize › Other€1,496 million · 1st of the 27
    2. 1001 99 00Wheat and meslin › Other€494.5 million · 1st of the 27
    3. 1006 20 98Rice › Of a length/width ratio equal to or greater than 3€81.5 million · 2nd of the 27
    4. 1007 90 00Grain sorghum › Other€78.0 million · 1st of the 27
    5. 1001 19 00Wheat and meslin › Durum wheat › Other€58.4 million · 2nd of the 27

    See the sector guide

  • Soya · 5 lines · €2,302 million
    1. 1201 90 00Soya beans › Other€1,218 million · 2nd of the 27
    2. 2304 00 00Oilcake and other solid residues, whether or not ground or in the form of pellets…€1,021 million · 2nd of the 27
    3. 1507 10 90Soya-bean oil and its fractions › Crude oil, whether or not degummed › Other€32.4 million · 2nd of the 27 · on 1 January it goes from 5.1% to 3.8%
    4. 1507 10 10Soya-bean oil and its fractions › For technical or industrial uses other than…€26.0 million · 2nd of the 27
    5. 1507 90 10Soya-bean oil and its fractions › For technical or industrial uses other than…€5.2 million · 2nd of the 27 · on 1 January it goes from 4% to 3%

    See the sector guide

  • Aluminium · 30 lines · €1,572 million · first in 2
    1. 7601 20 40Unwrought aluminium › Billets€507.6 million · 2nd of the 27 · on 1 January it goes from 5.4% to 4.9%
    2. 7601 10 90Aluminium, not alloyed › Other€487.4 million · 4th of the 27 · on 1 January it goes from 2.7% to 2.4%
    3. 7615 10 80Table, kitchen or other household articles and parts thereof; pot scourers and scouring…€85.1 million · 2nd of the 27 · on 1 January it goes from 4.8% to 3.6%
    4. 7602 00 19Aluminium waste and scrap › Other (including factory rejects)€82.2 million · 5th of the 27
    5. 7605 11 00Aluminium wire › Of which the maximum cross-sectional dimension exceeds 7 mm€64.9 million · 4th of the 27 · on 1 January it goes from 6.8% to 6.1%

    See the sector guide

  • Leather · 75 lines · €1,198 million · first in 9
    1. 4202 92 91Travelling-bags, toilet bags, rucksacks and sports bags€182.2 million · 5th of the 27
    2. 4202 22 10Handbags › Of sheeting of plastics€157.4 million · 2nd of the 27 · on 1 January it goes from 8.4% to 7.2%
    3. 4202 92 98Trunks › Of textile materials › Other€120.9 million · 4th of the 27
    4. 4202 22 90Handbags › Of textile materials€105.5 million · 3rd of the 27
    5. 4203 10 00Articles of apparel€86.2 million · 4th of the 27

    See the sector guide

  • Biodiesel and oleochemicals · 15 lines · €1,105 million
    1. 1518 00 95Inedible mixtures or preparations of animal fats and oils and their fractions…€589.2 million · 2nd of the 27
    2. 3826 00 10Biodiesel and mixtures thereof › Fatty-acid mono-alkyl esters, containing by weight…€167.6 million · 3rd of the 27 · on 1 January it goes from 5.9% to 5.3%
    3. 3823 19 30Fatty acid distillate€144.1 million · 3rd of the 27
    4. 3824 99 92Prepared binders for foundry moulds or cores › In the form of a liquid at 20 °C€63.6 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
    5. 3823 19 90Industrial monocarboxylic fatty acids; acid oils from refining › Other€57.1 million · 3rd of the 27

    See the sector guide

  • Sunflower · 6 lines · €799.5 million · first in 3
    1. 1512 11 91Sunflower-seed oil€678.2 million · 1st of the 27 · on 1 January it goes from 5.6% to 4.8%
    2. 1206 00 91Sunflower seeds › Shelled; in grey-and-white-striped shell€73.8 million · 1st of the 27
    3. 2306 30 00Oilcake and other solid residues › Of sunflower seeds€30.1 million · 5th of the 27
    4. 1206 00 10Sunflower seeds › For sowing€9.1 million · 5th of the 27
    5. 1512 11 99Sunflower-seed › Safflower oil€5.1 million · 1st of the 27 · on 1 January it goes from 5.1% to 3.8%

    See the sector guide

  • Olive oil and olives · 10 lines · €382.3 million · first in 6
    1. 1509 20 00Olive oil and its fractions › Extra virgin olive oil€222.3 million · 2nd of the 27
    2. 1509 40 00Olive oil and its fractions › Other virgin olive oils€79.5 million · 1st of the 27
    3. 2005 70 00Other vegetables prepared or preserved otherwise than by vinegar or acetic acid › Olives€30.7 million · 3rd of the 27 · on 1 January it goes from 11.2% to 9.6%
    4. 1510 10 00Other oils and their fractions › Crude olive pomace oil€24.5 million · 1st of the 27 · on 1 January it goes from €88.16/100 kg/net to €66.12/100 kg/net
    5. 1509 30 00Olive oil and its fractions › Virgin olive oil€15.2 million · 1st of the 27

    See the sector guide

  • Lemons and citrus · 20 lines · €236.4 million · first in 3
    1. 2009 12 00Fruit or nut juices and vegetable juices › Not frozen, of a Brix value not exceeding 20€42.3 million · 3rd of the 27 · on 1 January it goes from 10.6% to 9.1%
    2. 0805 50 10Citrus fruit › Lemons (Citrus limon, Citrus limonum)€40.9 million · 4th of the 27 · on 1 January it moves to a new stage (see the sheet)
    3. 2009 11 99Fruit or nut juices and vegetable juices › Of a Brix value not exceeding 67 › Other€34.5 million · 2nd of the 27 · on 1 January it goes from 13.8% to 12.4%
    4. 0805 21 90Citrus fruit › Mandarins (including tangerines and satsumas) › Other€33.1 million · 3rd of the 27 · on 1 January it moves to a new stage (see the sheet)
    5. 0805 10 24Citrus fruit › White oranges€32.6 million · 3rd of the 27 · on 1 January it moves to a new stage (see the sheet)

    See the sector guide

  • Pulses · 10 lines · €216.7 million · first in 3
    1. 0713 33 90Dried leguminous vegetables › Kidney beans, including white pea beans › Other€71.2 million · 2nd of the 27
    2. 0713 20 00Dried leguminous vegetables › Chickpeas (garbanzos)€65.0 million · 1st of the 27
    3. 0713 40 00Dried leguminous vegetables › Lentils€63.7 million · 1st of the 27
    4. 0713 50 00Dried leguminous vegetables › Broad beans and horse beans€4.8 million · 3rd of the 27
    5. 0713 10 90Dried leguminous vegetables › Peas (Pisum sativum) › Other€4.3 million · 4th of the 27

    See the sector guide

  • Beef · 11 lines · €213.0 million
    1. 0201 30 00Meat of bovine animals › Boneless€128.0 million · 5th of the 27
    2. 0202 30 90Meat of bovine animals › Boneless › Other€78.6 million · 3rd of the 27
    3. 1602 50 10Prepared or preserved meat › Uncooked; mixtures of cooked meat or offal and uncooked meat…€2.0 million · 3rd of the 27
    4. 1602 50 31Other prepared or preserved meat › Corned beef, in airtight containers€1.9 million · 3rd of the 27 · on 1 January it goes from 13.2% to 9.9%
    5. 0206 29 99Of bovine animals, frozen › Other€962,158 · 5th of the 27

    See the sector guide

  • Animal feed · 13 lines · €158.2 million · first in 1
    1. 2303 30 00Residues of starch manufacture and similar residues › Brewing or distilling dregs…€69.9 million · 2nd of the 27
    2. 2303 20 10Beet-pulp€40.9 million · 1st of the 27
    3. 2308 00 90Vegetable materials and vegetable waste › Other€29.0 million · 3rd of the 27
    4. 2309 90 41Preparations of a kind used in animal feeding › Containing no milk products or containing…€7.8 million · 5th of the 27 · on 1 January it goes from €49.99/t to €44.99/t
    5. 2309 10 51Preparations of a kind used in animal feeding › Containing no milk products or containing…€5.9 million · 5th of the 27 · on 1 January it goes from €92.71/t to €83.43/t

    See the sector guide

  • Tobacco · 8 lines · €123.9 million · first in 2
    1. 2401 20 70Unmanufactured tobacco › Dark air-cured tobacco€53.7 million · 1st of the 27 · on 1 January it moves to a new stage (see the sheet)
    2. 2402 10 00Cigars, cheroots and cigarillos, containing tobacco€52.0 million · 3rd of the 27 · on 1 January it goes from 22.7% to 19.5%
    3. 2403 11 00Manufactured tobacco and manufactured tobacco substitutes › Water-pipe tobacco specified…€6.6 million · 1st of the 27 · on 1 January it goes from 65.5% to 56.1%
    4. 2403 19 90Manufactured tobacco and manufactured tobacco substitutes › Smoking tobacco, whether…€5.1 million · 2nd of the 27 · on 1 January it goes from 65.5% to 56.1%
    5. 2404 19 90Products intended for inhalation without combustion › Other€3.7 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the sector guide

  • Peanuts · 6 lines · €86.9 million · first in 1
    1. 1202 42 00Groundnuts › Shelled, whether or not broken€61.1 million · 3rd of the 27
    2. 1202 41 00Groundnuts › In shell€22.2 million · 3rd of the 27
    3. 2008 11 10Fruit › Peanut butter€2.3 million · 5th of the 27 · on 1 January it goes from 11.6% to 10.4%
    4. 2008 11 91Fruit › Exceeding 1 kg€1.0 million · 4th of the 27 · on 1 January it goes from 9.8% to 8.4%
    5. 1508 90 90Groundnut oil and its fractions › Other€306,652 · 1st of the 27 · on 1 January it goes from 7.6% to 5.7%

    See the sector guide

  • Dairy · 20 lines · €43.3 million · first in 1
    1. 0406 90 21Cheese and curd › Cheddar€22.5 million · 5th of the 27
    2. 3502 20 91Albumins › Dried (for example, in sheets, scales, flakes, powder)€15.4 million · 4th of the 27 · on 1 January it goes from €108.06/100 kg/net to €92.62/100 kg/net
    3. 3501 90 90Casein › Other€1.9 million · 2nd of the 27 · on 1 January it goes from 5.1% to 3.8%
    4. 0405 20 30Dairy spreads › Of a fat content, by weight, of 60 % or more but not exceeding 75 %€1.2 million · 1st of the 27 · on 1 January it moves to a new stage (see the sheet)
    5. 0404 90 21Whey › Not exceeding 1,5 %€825,298 · 3rd of the 27

    See the sector guide

  • Pears and apples · 2 lines · €42.3 million
    1. 2009 79 19Fruit or nut juices and vegetable juices › Of a Brix value exceeding 67 › Other€26.0 million · 5th of the 27 · on 1 January it goes from 27.2% to 24.5%
    2. 0808 30 90Pears › Other€16.3 million · 3rd of the 27

    See the sector guide

  • Honey · 1 line · €26.9 million
    1. 0409 00 00Natural honey€26.9 million · 4th of the 27

    See the sector guide

  • Wine · 43 lines · €10.8 million · first in 7
    1. 2204 29 98Wine of fresh grapes › Other wine; grape must with fermentation prevented or arrested by…€2.9 million · 4th of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    2. 2204 21 42Wine of fresh grapes › Bordeaux€1.5 million · 4th of the 27
    3. 2204 21 84Wine of fresh grapes › Of an actual alcoholic strength by volume not exceeding 15 % vol€1.4 million · 1st of the 27
    4. 2204 21 78Wine with a protected designation of origin (PDO) › Other€1.2 million · 2nd of the 27
    5. 2204 10 11Wine of fresh grapes › Champagne€802,574 · 5th of the 27

    See the sector guide

  • Wool · 10 lines · €1.5 million · first in 1
    1. 5105 39 00Fine animal hair, carded or combed › Other€671,804 · 4th of the 27
    2. 5101 30 00Wool › Carbonised€459,516 · 3rd of the 27
    3. 5103 10 10Waste of wool or of fine or coarse animal hair › Not carbonised€123,351 · 5th of the 27
    4. 5105 40 00Coarse animal hair, carded or combed€78,583 · 1st of the 27
    5. 5105 21 00Wool and fine or coarse animal hair › Combed wool in fragments€50,422 · 4th of the 27

    See the sector guide

The rest of the nomenclature, by chapter · 3,404 lines

The lines that belong to no sector of the guides.

  • Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof · 82 lines · €12,519 million · first in 7
    1. 8703 40 10Motor cars and other motor vehicles principally designed for the transport… › New€3,077 million · 2nd of the 27 · on 1 January it goes from 9% to 8.1%
    2. 8703 60 10Motor cars and other motor vehicles principally designed for the transport… › New€2,110 million · 3rd of the 27 · on 1 January it goes from 9% to 8.1%
    3. 8703 80 10Motor cars and other motor vehicles principally designed for the transport… › New€1,643 million · 3rd of the 27 · on 1 January it goes from 8.7% to 7.5%

    See the chapter

  • Chapter 84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof · 366 lines · €8,785 million · first in 33
    1. 8411 91 00Of turbojets or turbopropellers€1,162 million · 4th of the 27
    2. 8411 12 80Turbojets › Of a thrust exceeding 132 kN€1,038 million · 2nd of the 27
    3. 8415 90 00Air-conditioning machines › Parts€471.4 million · 3rd of the 27

    See the chapter

  • Chapter 62 · Articles of apparel and clothing accessories, not knitted or crocheted · 150 lines · €7,179 million · first in 33
    1. 6204 62 31Trousers › Of denim€964.1 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%
    2. 6202 40 10Women's or girls' overcoats › Of a weight, per garment, not exceeding 1 kg€358.8 million · 2nd of the 27 · on 1 January it goes from 10.6% to 9.3%
    3. 6204 63 18Trousers and breeches › Other€328.0 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%

    See the chapter

  • Chapter 61 · Articles of apparel and clothing accessories, knitted or crocheted · 102 lines · €6,835 million · first in 17
    1. 6109 10 00T-shirts › Of cotton€980.7 million · 3rd of the 27 · on 1 January it goes from 10.6% to 9.3%
    2. 6110 30 99Jerseys › Women's or girls'€855.8 million · 2nd of the 27 · on 1 January it goes from 10.6% to 9.3%
    3. 6110 20 91Jerseys › Men's or boys'€432.0 million · 2nd of the 27 · on 1 January it goes from 10.6% to 9.3%

    See the chapter

  • Chapter 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · 175 lines · €5,375 million · first in 19
    1. 8541 43 00Photovoltaic cells assembled in modules or made up into panels€791.4 million · 2nd of the 27
    2. 8501 53 50Electric motors and generators › Traction motors€336.9 million · 1st of the 27
    3. 8504 22 90Electrical transformers › Exceeding 1 600 kVA but not exceeding 10 000 kVA€208.8 million · 1st of the 27

    See the chapter

  • Chapter 29 · Organic chemicals · 263 lines · €3,787 million · first in 35
    1. 2933 19 90Compounds containing an unfused pyrazole ring in the structure€438.8 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
    2. 2933 39 99Compounds containing an unfused pyridine ring in the structure€193.2 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 2941 90 00Antibiotics › Other€161.6 million · 5th of the 27

    See the chapter

  • Chapter 08 · Edible fruit and nuts; peel of citrus fruit or melons · 60 lines · €3,191 million · first in 10
    1. 0804 40 00Dates › Avocados€530.4 million · 2nd of the 27 · on 1 January it moves to a new stage (see the sheet)
    2. 0802 12 90Other nuts › Shelled › Other€409.6 million · 1st of the 27
    3. 0810 40 50Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum€287.1 million · 2nd of the 27

    See the chapter

  • Chapter 39 · Plastics and articles thereof · 94 lines · €2,954 million · first in 7
    1. 3901 20 90Polymers of ethylene › Polyethylene having a specific gravity of 0,94 or more › Other€313.9 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
    2. 3901 40 00Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0,94€203.7 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3902 10 00Polymers of propylene or of other olefins › Polypropylene€149.0 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 74 · Copper and articles thereof · 26 lines · €2,304 million
    1. 7403 11 00Refined copper and copper alloys › Cathodes and sections of cathodes€1,624 million · 2nd of the 27
    2. 7404 00 10Copper waste and scrap › Of refined copper€203.6 million · 4th of the 27
    3. 7404 00 99Of copper alloys › Other€119.9 million · 3rd of the 27

    See the chapter

  • Chapter 94 · Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings · 39 lines · €2,151 million · first in 1
    1. 9401 99 20And parts thereof › Of seats of a kind used for motor vehicles€360.1 million · 3rd of the 27
    2. 9403 20 80Other metal furniture › Other€221.7 million · 5th of the 27
    3. 9401 61 00Seats › Upholstered€165.2 million · 3rd of the 27

    See the chapter

  • Chapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes · 108 lines · €2,047 million · first in 23
    1. 2844 20 35Radioactive chemical elements and radioactive isotopes and their compounds › Other€860.2 million · 1st of the 27
    2. 2809 20 00Phosphoric acid and polyphosphoric acids€221.9 million · 1st of the 27 · on 1 January it goes from 4.4% to 3.3%
    3. 2814 10 00Ammonia › Anhydrous ammonia€191.9 million · 3rd of the 27 · on 1 January it goes from 4.4% to 3.3%

    See the chapter

  • Chapter 09 · Coffee, tea, maté and spices · 26 lines · €1,844 million · first in 7
    1. 0901 11 00Coffee › Not decaffeinated€1,456 million · 4th of the 27
    2. 0901 12 00Coffee › Decaffeinated€102.5 million · 1st of the 27 · on 1 January it goes from 6.6% to 4.9%
    3. 0904 21 90Pepper of the genus Piper › Dried, neither crushed nor ground › Other€97.7 million · 1st of the 27

    See the chapter

  • Chapter 95 · Toys, games and sports requisites; parts and accessories thereof · 41 lines · €1,759 million · first in 3
    1. 9504 50 00Video game consoles and machines, other than those of subheading 9504 30€688.2 million · 3rd of the 27
    2. 9506 91 90Articles and equipment for general physical exercise, gymnastics or athletics › Other€141.6 million · 2nd of the 27
    3. 9506 91 10Exercising apparatus with adjustable resistance mechanisms€122.3 million · 3rd of the 27

    See the chapter

  • Chapter 71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin · 23 lines · €1,609 million · first in 1
    1. 7112 91 00Waste and scrap of precious metal or of metal clad with precious metal › Of gold…€1,163 million · 1st of the 27
    2. 7117 19 00Imitation jewellery › Of base metal, whether or not plated with precious metal › Other€117.4 million · 4th of the 27
    3. 7113 11 00Articles of jewellery and parts thereof › Of silver, whether or not plated or clad…€88.2 million · 3rd of the 27

    See the chapter

  • Chapter 18 · Cocoa and cocoa preparations · 4 lines · €1,405 million · first in 1
    1. 1801 00 00Cocoa beans, whole or broken, raw or roasted€830.4 million · 4th of the 27
    2. 1803 20 00Cocoa paste › Wholly or partly defatted€408.0 million · 1st of the 27 · on 1 January it goes from 8.7% to 7.8%
    3. 1803 10 00Cocoa paste › Not defatted€166.4 million · 5th of the 27 · on 1 January it goes from 8.7% to 7.8%

    See the chapter

  • Chapter 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes · 47 lines · €1,368 million · first in 7
    1. 1522 00 99Residues resulting from the treatment of fatty substances or animal or vegetable waxes€324.2 million · 1st of the 27
    2. 1511 10 90Palm oil and its fractions › Crude oil › Other€283.8 million · 2nd of the 27
    3. 1513 11 99Coconut › Crude oil › Other€146.3 million · 2nd of the 27 · on 1 January it goes from 5.1% to 3.8%

    See the chapter

  • Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes · 21 lines · €1,295 million · first in 2
    1. 2707 99 99Oils and other products of the distillation of high temperature coal tar › Other€1,031 million · 2nd of the 27
    2. 2713 12 00Petroleum coke › Calcined€106.6 million · 1st of the 27
    3. 2713 11 00Petroleum coke › Not calcined€59.3 million · 3rd of the 27

    See the chapter

  • Chapter 64 · Footwear, gaiters and the like; parts of such articles · 44 lines · €1,275 million · first in 2
    1. 6403 99 98Footwear with outer soles of rubber › For women€160.3 million · 4th of the 27 · on 1 January it goes from 5.6% to 4.2%
    2. 6402 99 98Other footwear with outer soles and uppers of rubber or plastics › For women€132.5 million · 3rd of the 27 · on 1 January it goes from 15.2% to 13.7%
    3. 6402 91 90Other footwear with outer soles and uppers of rubber or plastics › Covering the ankle€126.5 million · 2nd of the 27 · on 1 January it goes from 15.3% to 13.8%

    See the chapter

  • Chapter 88 · Aircraft, spacecraft, and parts thereof · 16 lines · €1,249 million · first in 1
    1. 8807 30 00Parts of goods of heading 8801 › Other parts of aeroplanes, helicopters or unmanned…€871.3 million · 3rd of the 27
    2. 8805 29 00Ground flying trainers and parts thereof › Other€128.6 million · 2nd of the 27
    3. 8807 20 00Parts of goods of heading 8801 › Under-carriages and parts thereof€124.9 million · 3rd of the 27

    See the chapter

  • Chapter 90 · Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof · 62 lines · €1,076 million · first in 2
    1. 9032 89 00Automatic regulating or controlling instruments and apparatus › Other instruments…€195.0 million · 3rd of the 27
    2. 9001 30 00Optical fibres and optical fibre bundles › Contact lenses€94.4 million · 3rd of the 27
    3. 9004 10 91Spectacles › With lenses of plastics€59.1 million · 4th of the 27

    See the chapter

  • Chapter 40 · Rubber and articles thereof · 44 lines · €1,030 million · first in 5
    1. 4001 22 00Natural rubber › Technically specified natural rubber (TSNR)€199.5 million · 2nd of the 27
    2. 4015 12 00Articles of apparel and clothing accessories › Of a kind used for medical, surgical…€81.0 million · 4th of the 27
    3. 4015 19 00Articles of apparel and clothing accessories › Gloves, mittens and mitts › Other€78.4 million · 4th of the 27

    See the chapter

  • Chapter 07 · Edible vegetables and certain roots and tubers · 52 lines · €927.6 million · first in 17
    1. 0708 20 00Leguminous vegetables › Beans (Vigna spp., Phaseolus spp.)€149.6 million · 1st of the 27 · on 1 January it moves to a new stage (see the sheet)
    2. 0709 60 10Other vegetables › Sweet peppers€123.2 million · 1st of the 27 · on 1 January it goes from 5.7% to 4.3%
    3. 0702 00 10Tomatoes › Whole tomatoes, with greatest diameter of less than 47 mm€86.1 million · 2nd of the 27 · on 1 January it moves to a new stage (see the sheet)

    See the chapter

  • Chapter 63 · Other made-up textile articles; sets; worn clothing and worn textile articles; rags · 49 lines · €882.3 million · first in 3
    1. 6307 90 98Other made-up articles › Other€161.6 million · 4th of the 27 · on 1 January it goes from 5% to 3.7%
    2. 6305 32 19Sacks and bags › Of polyethylene or polypropylene strip or the like › Other€94.5 million · 3rd of the 27 · on 1 January it goes from 5.7% to 4.3%
    3. 6302 60 00Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton€85.0 million · 5th of the 27 · on 1 January it goes from 10.6% to 9.3%

    See the chapter

  • Chapter 31 · Fertilisers · 22 lines · €849.6 million · first in 7
    1. 3102 10 19Mineral or chemical fertilisers › Urea containing more than 45 % by weight of nitrogen on…€306.7 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
    2. 3105 20 10Mineral… › With a nitrogen content > 10 % by weight on the dry anhydrous product€139.7 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3105 30 00Mineral or chemical fertilisers containing two… › Diammonium hydrogenorthophosphate€105.2 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 22 · Beverages, spirits and vinegar · 44 lines · €833.4 million · first in 8
    1. 2208 30 71Undenatured ethyl alcohol of an alcoholic strength by volume of < 80 %… › 2 litres or less€207.8 million · 1st of the 27
    2. 2207 20 00Ethyl alcohol and other spirits, denatured, of any strength€118.7 million · 2nd of the 27
    3. 2208 40 91Undenatured ethyl alcohol of an… › Of a value exceeding € 2 per litre of pure alcohol€63.9 million · 2nd of the 27

    See the chapter

  • Chapter 83 · Miscellaneous articles of base metal · 30 lines · €667.8 million · first in 1
    1. 8302 49 00Base-metal mountings › Other mountings, fittings and similar articles › Other€94.5 million · 3rd of the 27
    2. 8302 30 00Base-metal mountings › Other mountings, fittings and similar articles suitable for motor…€86.0 million · 2nd of the 27
    3. 8302 42 00Base-metal mountings › Other, suitable for furniture€80.6 million · 4th of the 27

    See the chapter

  • Chapter 20 · Preparations of vegetables, fruit, nuts or other parts of plants · 72 lines · €562.4 million · first in 17
    1. 2005 60 00Vegetables prepared or preserved otherwise than by vinegar or acetic acid › Asparagus€92.4 million · 1st of the 27 · on 1 January it goes from 15.9% to 14.3%
    2. 2005 99 10Vegetables prepared… › Fruit of the genus Capsicum, other than sweet peppers or pimentos€55.9 million · 1st of the 27 · on 1 January it goes from 5.1% to 3.8%
    3. 2005 99 30Vegetables prepared or preserved otherwise than by vinegar or acetic… › Globe artichokes€44.7 million · 1st of the 27 · on 1 January it goes from 15.9% to 14.3%

    See the chapter

  • Chapter 70 · Glass and glassware · 68 lines · €544.5 million · first in 14
    1. 7009 10 00Glass mirrors › Rear-view mirrors for vehicles€81.7 million · 3rd of the 27
    2. 7020 00 80Other articles of glass › Other€55.1 million · 4th of the 27
    3. 7009 92 00Glass mirrors › Framed€42.9 million · 4th of the 27

    See the chapter

  • Chapter 55 · Man-made staple fibres · 103 lines · €494.0 million · first in 29
    1. 5503 20 00Synthetic staple fibres › Of polyesters€105.0 million · 3rd of the 27 · on 1 January it goes from 3.2% to 2.4%
    2. 5515 11 90Woven fabrics of synthetic staple fibres › Mixed mainly or solely with viscose rayon…€44.2 million · 1st of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5504 10 00Artificial staple fibres › Of viscose rayon€44.0 million · 1st of the 27

    See the chapter

  • Chapter 25 · Salt; sulphur; earths and stone; plastering materials, lime and cement · 35 lines · €489.5 million · first in 2
    1. 2529 10 00Feldspar€161.4 million · 1st of the 27
    2. 2523 10 00Cement clinkers€70.3 million · 3rd of the 27
    3. 2507 00 20Kaolin€34.6 million · 4th of the 27

    See the chapter

  • Chapter 48 · Paper and paperboard; articles of paper pulp, of paper or of paperboard · 66 lines · €471.6 million · first in 11
    1. 4823 69 90Other paper › Trays, dishes, plates, cups and the like, of paper or paperboard › Other€51.7 million · 4th of the 27
    2. 4810 29 80Paper and paperboard of a kind used for writing, printing or other graphic purposes…€32.4 million · 2nd of the 27
    3. 4804 11 15Uncoated kraft paper and paperboard › Weighing 150 g/m² or more but less than 175 g/m²€23.1 million · 2nd of the 27

    See the chapter

  • Chapter 54 · Man-made filaments; strip and the like of man-made textile materials · 59 lines · €399.4 million · first in 18
    1. 5402 33 00Synthetic filament yarn › Of polyesters€68.6 million · 1st of the 27 · on 1 January it goes from 3.5% to 3.1%
    2. 5407 52 00Woven fabrics of synthetic filament yarn › Dyed€66.5 million · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5407 61 30Woven fabrics of synthetic filament yarn › Dyed€29.2 million · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 44 · Wood and articles of wood; wood charcoal · 79 lines · €381.5 million · first in 8
    1. 4421 99 99Other articles of wood › Other€49.8 million · 5th of the 27
    2. 4408 90 85Sheets for veneering › Of a thickness not exceeding 1 mm€39.9 million · 1st of the 27
    3. 4407 11 90Wood sawn or chipped lengthwise › Of pine (Pinus spp.) › Other€33.3 million · 2nd of the 27

    See the chapter

  • Chapter 96 · Miscellaneous manufactured articles · 40 lines · €317.0 million · first in 2
    1. 9617 00 00Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners€38.1 million · 5th of the 27 · on 1 January it goes from 5.3% to 4%
    2. 9603 21 00Brooms › Toothbrushes, including dental-plate brushes€23.4 million · 4th of the 27
    3. 9603 90 91Brooms › Road-sweeping brushes; household type brooms and brushes, including shoe brushes…€21.0 million · 4th of the 27

    See the chapter

  • Chapter 82 · Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal · 35 lines · €305.3 million · first in 1
    1. 8207 30 10Interchangeable tools for hand tools › For working metal€60.7 million · 2nd of the 27
    2. 8207 30 90Tools for pressing, stamping or punching › Other€28.5 million · 2nd of the 27
    3. 8205 51 00Hand tools › Household tools€25.3 million · 4th of the 27

    See the chapter

  • Chapter 47 · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard · 8 lines · €298.3 million
    1. 4703 29 00Chemical wood pulp › Non-coniferous€159.0 million · 5th of the 27
    2. 4703 21 00Chemical wood pulp › Coniferous€128.8 million · 4th of the 27
    3. 4707 90 90Recovered paper or paperboard › Sorted€7.3 million · 4th of the 27

    See the chapter

  • Chapter 91 · Clocks and watches and parts thereof · 26 lines · €286.3 million · first in 2
    1. 9101 21 00Wristwatches › With automatic winding€95.9 million · 5th of the 27
    2. 9102 11 00Wristwatches › With mechanical display only€88.0 million · 5th of the 27
    3. 9101 29 00Wristwatches › Other wristwatches, whether or not incorporating a stopwatch facility€26.3 million · 4th of the 27

    See the chapter

  • Chapter 17 · Sugars and sugar confectionery · 16 lines · €278.6 million · first in 6
    1. 1701 14 90Cane or beet sugar and chemically pure sucrose › Other cane sugar › Other€132.7 million · 1st of the 27
    2. 1701 99 10Cane or beet sugar and chemically pure sucrose › White sugar€58.8 million · 3rd of the 27
    3. 1701 14 10Cane or beet sugar and chemically pure sucrose › For refining€26.3 million · 1st of the 27

    See the chapter

  • Chapter 38 · Miscellaneous chemical products · 59 lines · €266.7 million · first in 4
    1. 3808 91 90Insecticides › Other€40.7 million · 4th of the 27 · on 1 January it goes from 4.8% to 3.6%
    2. 3824 99 93Prepared binders for foundry moulds or cores › Chemical products or preparations…€31.7 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3815 12 00Reaction initiators › With precious metal or precious-metal compounds as the active…€23.6 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks · 33 lines · €264.9 million · first in 4
    1. 3203 00 10Colouring matter of vegetable origin and preparations based thereon€43.3 million · 2nd of the 27
    2. 3204 17 00Synthetic organic colouring matter › Pigments and preparations based thereon€38.9 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3215 90 20Printing ink › Ink cartridges for insertion into apparatus of subheadings…€22.7 million · 5th of the 27

    See the chapter

  • Chapter 52 · Cotton · 110 lines · €237.6 million · first in 25
    1. 5209 42 00Woven fabrics of cotton › Denim€18.7 million · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%
    2. 5208 42 00Woven fabrics of cotton › Plain weave, weighing more than 100 g/m²€9.6 million · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5208 29 00Woven fabrics of cotton › Other fabrics€8.3 million · 1st of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 65 · Headgear and parts thereof · 9 lines · €220.7 million
    1. 6505 00 90Hats and other headgear › Other€52.2 million · 5th of the 27
    2. 6506 10 80Of other materials€50.0 million · 3rd of the 27
    3. 6505 00 30Hats and other headgear › Peaked caps€47.6 million · 4th of the 27

    See the chapter

  • Chapter 68 · Articles of stone, plaster, cement, asbestos, mica or similar materials · 24 lines · €205.4 million · first in 1
    1. 6815 13 00Other articles of carbon fibres€88.1 million · 2nd of the 27
    2. 6810 99 00Articles of cement › Other articles › Other€21.0 million · 4th of the 27
    3. 6802 91 00Marble, travertine and alabaster€18.1 million · 4th of the 27

    See the chapter

  • Chapter 93 · Arms and ammunition; parts and accessories thereof · 10 lines · €200.6 million
    1. 9306 90 10Bombs › For military purposes€87.6 million · 4th of the 27
    2. 9301 10 00Military weapons › Artillery weapons (for example, guns, howitzers and mortars)€40.2 million · 2nd of the 27
    3. 9306 30 30Bombs › For military weapons€27.6 million · 3rd of the 27

    See the chapter

  • Chapter 33 · Essential oils and resinoids; perfumery, cosmetic or toilet preparations · 19 lines · €198.0 million · first in 2
    1. 3301 29 49Essential oils › Not deterpenated › Other€83.9 million · 2nd of the 27
    2. 3302 90 90Mixtures of odoriferous substances and mixtures with a basis of one or more… › Other€42.5 million · 4th of the 27
    3. 3301 90 30Extracted oleoresins › Other€25.5 million · 1st of the 27

    See the chapter

  • Chapter 69 · Ceramic products · 14 lines · €185.8 million · first in 3
    1. 6910 10 00Ceramic sinks › Of porcelain or china€84.3 million · 1st of the 27 · on 1 January it goes from 6.1% to 5.2%
    2. 6910 90 00Ceramic sinks › Other€30.9 million · 5th of the 27 · on 1 January it goes from 6.1% to 5.2%
    3. 6912 00 25Ceramic tableware › Earthenware or fine pottery€24.7 million · 3rd of the 27 · on 1 January it goes from 8.1% to 7.3%

    See the chapter

  • Chapter 23 · Residues and waste from the food industries; prepared animal fodder · 8 lines · €182.1 million · first in 3
    1. 2301 20 00Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic…€95.1 million · 2nd of the 27
    2. 2306 41 00Oilcake and other solid residues › Of low erucic acid rape or colza seeds€55.2 million · 1st of the 27
    3. 2306 60 00Oilcake and other solid residues › Of palm nuts or kernels€25.0 million · 3rd of the 27

    See the chapter

  • Chapter 06 · Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage · 22 lines · €170.1 million · first in 3
    1. 0603 11 00Cut flowers and flower buds of a kind suitable for bouquets or for ornamental… › Roses€65.4 million · 2nd of the 27 · on 1 January it moves to a new stage (see the sheet)
    2. 0603 19 70Cut flowers and flower buds of a kind suitable for bouquets or for ornamental… › Fresh€28.7 million · 2nd of the 27 · on 1 January it moves to a new stage (see the sheet)
    3. 0603 12 00Cut flowers and flower buds of a kind suitable for bouquets… › Carnations€26.7 million · 2nd of the 27 · on 1 January it moves to a new stage (see the sheet)

    See the chapter

  • Chapter 13 · Lac; gums, resins and other vegetable saps and extracts · 8 lines · €167.2 million · first in 2
    1. 1302 19 70Vegetable saps and extracts › Other€76.1 million · 4th of the 27
    2. 1302 39 00Vegetable saps and extracts › Mucilages and thickeners, whether or not modified, derived…€60.9 million · 1st of the 27
    3. 1302 31 00Agar-agar€14.9 million · 1st of the 27

    See the chapter

  • Chapter 75 · Nickel and articles thereof · 9 lines · €159.2 million
    1. 7502 10 00Nickel, not alloyed€62.3 million · 5th of the 27
    2. 7505 12 00Of nickel alloys€40.6 million · 5th of the 27
    3. 7502 20 00Nickel alloys€23.1 million · 5th of the 27

    See the chapter

  • Chapter 49 · Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans · 6 lines · €155.6 million
    1. 4901 99 00Printed books › Other€129.2 million · 5th of the 27
    2. 4911 91 00Other printed matter › Pictures, designs and photographs€17.9 million · 4th of the 27
    3. 4902 90 00Newspapers › Other€7.3 million · 4th of the 27

    See the chapter

  • Chapter 80 · Tin and articles thereof · 4 lines · €149.2 million · first in 2
    1. 8001 10 00Unwrought tin › Tin, not alloyed€133.2 million · 2nd of the 27
    2. 8002 00 00Tin waste and scrap€12.1 million · 1st of the 27
    3. 8001 20 00Unwrought tin › Tin alloys€2.1 million · 3rd of the 27

    See the chapter

  • Chapter 86 · Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds · 10 lines · €136.9 million · first in 1
    1. 8607 99 80Parts of railway or tramway locomotives or rolling stock › Other€59.3 million · 5th of the 27
    2. 8607 91 90Of locomotives › Other€44.2 million · 1st of the 27
    3. 8604 00 00Railway or tramway maintenance or service vehicles, whether or not self-propelled€14.2 million · 4th of the 27

    See the chapter

  • Chapter 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder · 22 lines · €132.6 million · first in 5
    1. 1207 99 96Other oil seeds and oleaginous fruits › Other€41.5 million · 2nd of the 27
    2. 1209 91 80Seeds › Vegetable seeds › Other€28.5 million · 4th of the 27
    3. 1212 99 41Locust beans › Not decorticated, crushed or ground€15.9 million · 1st of the 27

    See the chapter

  • Chapter 26 · Ores, slag and ash · 7 lines · €131.3 million · first in 1
    1. 2620 19 00Slag › Containing mainly zinc › Other€82.2 million · 1st of the 27
    2. 2618 00 00Granulated slag (slag sand) from the manufacture of iron or steel€26.2 million · 4th of the 27
    3. 2620 30 00Slag › Containing mainly copper€18.7 million · 3rd of the 27

    See the chapter

  • Chapter 05 · Products of animal origin, not elsewhere specified or included · 10 lines · €126.8 million · first in 1
    1. 0504 00 00Guts, bladders and stomachs of animals, whole and pieces thereof, fresh, chilled, frozen…€97.7 million · 3rd of the 27
    2. 0505 10 90Skins and other parts of birds › Feathers of a kind used for stuffing; down › Other€17.3 million · 4th of the 27
    3. 0511 10 00Animal products not elsewhere specified or included › Bovine semen€7.5 million · 4th of the 27

    See the chapter

  • Chapter 89 · Ships, boats and floating structures · 18 lines · €108.5 million
    1. 8904 00 10Tugs€36.8 million · 4th of the 27
    2. 8903 32 10Yachts and other vessels for pleasure or sports › Seagoing€36.4 million · 5th of the 27
    3. 8903 12 00Yachts and other vessels for pleasure or sports › Not designed for use with a motor…€5.7 million · 2nd of the 27

    See the chapter

  • Chapter 53 · Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn · 16 lines · €108.2 million · first in 6
    1. 5309 29 00Woven fabrics of flax › Containing less than 85 % by weight of flax › Other€42.2 million · 1st of the 27 · on 1 January it goes from 7.1% to 6.2%
    2. 5305 00 00Coconut, abaca, ramie and other vegetable textile fibres, not elsewhere specified…€28.0 million · 2nd of the 27
    3. 5309 19 00Woven fabrics of flax › Containing 85 % or more by weight of flax › Other€18.8 million · 1st of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 56 · Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof · 27 lines · €106.6 million · first in 4
    1. 5603 14 10Coated or covered€16.4 million · 1st of the 27 · on 1 January it goes from 3.8% to 3.3%
    2. 5603 11 90Nonwovens › Weighing not more than 25 g/m² › Other€13.2 million · 5th of the 27 · on 1 January it goes from 3.8% to 3.3%
    3. 5603 12 10Coated or covered€10.7 million · 2nd of the 27 · on 1 January it goes from 3.8% to 3.3%

    See the chapter

  • Chapter 81 · Other base metals; cermets; articles thereof · 15 lines · €106.0 million · first in 2
    1. 8108 90 90Titanium and articles thereof › Other€33.5 million · 5th of the 27 · on 1 January it goes from 6.1% to 5.2%
    2. 8110 10 00Antimony and articles thereof › Unwrought antimony; powders€33.2 million · 4th of the 27 · on 1 January it goes from 5.6% to 4.2%
    3. 8109 99 00Zirconium and articles thereof › Other€18.7 million · 1st of the 27 · on 1 January it goes from 7.8% to 6.7%

    See the chapter

  • Chapter 02 · Meat and edible meat offal · 38 lines · €104.4 million · first in 7
    1. 0207 14 10Meat and edible offal › Boneless€63.6 million · 2nd of the 27
    2. 0207 14 60Meat and edible offal › Legs and cuts thereof€10.5 million · 2nd of the 27
    3. 0203 29 55Meat of swine › Boneless€6.5 million · 4th of the 27

    See the chapter

  • Chapter 30 · Pharmaceutical products · 6 lines · €100.4 million
    1. 3005 10 00Wadding › Adhesive dressings and other articles having an adhesive layer€46.2 million · 4th of the 27
    2. 3001 90 91Heparin and its salts€44.9 million · 5th of the 27
    3. 3001 90 98Glands and other organs for organo-therapeutic uses › Other€5.3 million · 3rd of the 27

    See the chapter

  • Chapter 59 · Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use · 16 lines · €97.7 million · first in 2
    1. 5903 90 99Coated, covered or laminated › Other€29.5 million · 1st of the 27
    2. 5903 10 90Coated, covered or laminated€14.7 million · 4th of the 27
    3. 5911 90 99Textile products and articles › Other€13.8 million · 5th of the 27 · on 1 January it goes from 5.4% to 4.9%

    See the chapter

  • Chapter 60 · Knitted or crocheted fabrics · 27 lines · €92.9 million · first in 4
    1. 6006 32 00Other knitted or crocheted fabrics › Dyed€22.9 million · 2nd of the 27 · on 1 January it goes from 7.1% to 6.2%
    2. 6001 92 00Pile fabrics › Of man-made fibres€16.2 million · 3rd of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 6004 10 00Knitted or crocheted fabrics of a width > 30 cm › Containing by weight 5 % or more…€16.1 million · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 57 · Carpets and other textile floor coverings · 17 lines · €91.7 million · first in 2
    1. 5703 31 00Carpets and other textile floor coverings › Turf€50.7 million · 1st of the 27 · on 1 January it goes from 7.2% to 6.5%
    2. 5702 99 00Of other textile materials€9.1 million · 3rd of the 27 · on 1 January it goes from 7.2% to 6.5%
    3. 5705 00 80Of other textile materials€7.5 million · 4th of the 27 · on 1 January it goes from 7.2% to 6.5%

    See the chapter

  • Chapter 35 · Albuminoidal substances; modified starches; glues; enzymes · 7 lines · €84.5 million
    1. 3504 00 90Peptones and their derivatives › Other€40.6 million · 3rd of the 27
    2. 3503 00 10Gelatin and derivatives thereof€18.4 million · 4th of the 27 · on 1 January it goes from 6.1% to 4.6%
    3. 3506 99 00Prepared glues and other prepared adhesives › Other€14.6 million · 3rd of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 78 · Lead and articles thereof · 4 lines · €81.6 million · first in 3
    1. 7801 10 00Unwrought lead › Refined lead€59.3 million · 1st of the 27
    2. 7801 91 00Unwrought lead › Containing by weight antimony as the principal other element€15.4 million · 1st of the 27
    3. 7802 00 00Lead waste and scrap€4.2 million · 4th of the 27

    See the chapter

  • Chapter 21 · Miscellaneous edible preparations · 9 lines · €76.1 million · first in 1
    1. 2101 11 00Extracts, essences and concentrates€49.2 million · 4th of the 27 · on 1 January it goes from 7.2% to 5.4%
    2. 2103 10 00Sauces and preparations therefor › Soya sauce€8.0 million · 4th of the 27 · on 1 January it goes from 6.1% to 4.6%
    3. 2106 10 20Food preparations not elsewhere specified or included › Containing no milkfats, sucrose…€7.6 million · 4th of the 27 · on 1 January it goes from 11.2% to 9.6%

    See the chapter

  • Chapter 36 · Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations · 8 lines · €75.8 million
    1. 3601 00 00Propellent powders€48.7 million · 2nd of the 27 · on 1 January it goes from 4.5% to 3.4%
    2. 3602 00 00Prepared explosives, other than propellent powders€16.4 million · 3rd of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3606 90 90Ferro-cerium and other pyrophoric alloys in all forms › Other€4.9 million · 3rd of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 66 · Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof · 6 lines · €75.2 million · first in 1
    1. 6601 10 00Umbrellas and sun umbrellas › Garden or similar umbrellas€30.7 million · 5th of the 27 · on 1 January it goes from 3.7% to 2.8%
    2. 6601 99 90Umbrellas and sun umbrellas › Other€14.7 million · 1st of the 27 · on 1 January it goes from 3.7% to 2.8%
    3. 6601 91 00Umbrellas and sun umbrellas › Having a telescopic shaft€14.3 million · 3rd of the 27 · on 1 January it goes from 3.7% to 2.8%

    See the chapter

  • Chapter 58 · Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery · 32 lines · €73.1 million · first in 3
    1. 5806 32 90Narrow woven fabrics › Of man-made fibres › Other€11.3 million · 4th of the 27 · on 1 January it goes from 6.6% to 5.8%
    2. 5810 91 10Embroidery in the piece › Of a value exceeding € 17,50/kg (net weight)€9.8 million · 1st of the 27 · on 1 January it goes from 5.1% to 4.5%
    3. 5810 92 10Embroidery in the piece › Of a value exceeding € 17,50/kg (net weight)€7.6 million · 4th of the 27 · on 1 January it goes from 5.1% to 4.5%

    See the chapter

  • Chapter 46 · Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork · 17 lines · €72.4 million · first in 3
    1. 4602 19 90Basketwork › Of vegetable materials › Other€37.9 million · 3rd of the 27
    2. 4602 90 00Basketwork › Other€11.0 million · 5th of the 27 · on 1 January it goes from 3.7% to 2.8%
    3. 4601 29 90Plaits and similar products of plaiting materials › Mats, matting and screens…€6.7 million · 2nd of the 27

    See the chapter

  • Chapter 34 · Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster · 8 lines · €68.5 million
    1. 3402 42 00Organic surface-active agents › Non-ionic€25.2 million · 4th of the 27
    2. 3404 20 00Artificial waxes and prepared waxes › Of poly(oxyethylene) (polyethylene glycol)€13.0 million · 3rd of the 27
    3. 3402 90 10Surface-active preparations€10.0 million · 5th of the 27

    See the chapter

  • Chapter 04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included · 3 lines · €55.3 million · first in 2
    1. 0407 21 00Birds' eggs › Of fowls of the species Gallus domesticus€41.8 million · 1st of the 27 · on 1 January it goes from €24.32/100 kg/net to €18.24/100 kg/net
    2. 0407 11 00Birds' eggs › Of fowls of the species Gallus domesticus€8.2 million · 2nd of the 27 · on 1 January it goes from €28/1 000 p/st to €21/1 000 p/st
    3. 0410 90 00Insects and other edible products of animal origin › Other€5.3 million · 1st of the 27 · on 1 January it goes from 6.1% to 4.6%

    See the chapter

  • Chapter 92 · Musical instruments; parts and accessories of such articles · 18 lines · €39.0 million · first in 1
    1. 9207 90 10Musical instruments › Guitars€8.3 million · 4th of the 27
    2. 9202 90 30Other string musical instruments › Guitars€6.1 million · 4th of the 27
    3. 9207 10 30Musical instruments › Digital pianos€4.8 million · 5th of the 27

    See the chapter

  • Chapter 79 · Zinc and articles thereof · 5 lines · €37.4 million
    1. 7907 00 00Other articles of zinc€16.5 million · 5th of the 27 · on 1 January it goes from 4% to 3%
    2. 7901 11 00Unwrought zinc › Containing by weight 99,99 % or more of zinc€15.3 million · 4th of the 27
    3. 7902 00 00Zinc waste and scrap€4.7 million · 2nd of the 27

    See the chapter

  • Chapter 97 · Works of art, collectors' pieces and antiques · 7 lines · €35.8 million
    1. 9703 90 00Original sculpture and statuary › Other€28.0 million · 5th of the 27
    2. 9701 99 00Paintings › Other€5.5 million · 5th of the 27
    3. 9705 31 00Collections and collectors’ pieces of archaeological › Of an age exceeding 100 years€1.7 million · 5th of the 27

    See the chapter

  • Chapter 37 · Photographic or cinematographic goods · 15 lines · €32.9 million · first in 1
    1. 3701 30 00Photographic plates and film in the flat › Other plates and film, with any side > 255 mm€29.9 million · 4th of the 27
    2. 3702 43 00Photographic film in rolls › Of a width > 610 mm and of a length ≤ 200 m€1.3 million · 1st of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3702 44 00Photographic film in rolls › Of a width exceeding 105 mm but not exceeding 610 mm€735,631 · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products · 8 lines · €30.6 million · first in 1
    1. 1901 20 00Malt extract › Mixes and doughs for the preparation of bakers' wares of heading 1905€14.4 million · 4th of the 27 · on 1 January it moves to a new stage (see the sheet)
    2. 1904 10 30Obtained from rice€5.6 million · 3rd of the 27 · on 1 January it goes from 4.4% + €40.25/100 kg/net to 3.8% + €34.5/100 kg/net
    3. 1901 10 00Malt extract › Preparations suitable for infants or young children, put up for retail sale€3.4 million · 4th of the 27

    See the chapter

  • Chapter 01 · Live animals · 22 lines · €19.6 million · first in 10
    1. 0102 29 10Live bovine animals › Of a weight not exceeding 80 kg€6.8 million · 1st of the 27 · on 1 January it goes from 9.2% + €84.62/100 kg/net to 8.3% + €76.15/100 kg/net
    2. 0106 49 00Other live animals › Insects › Other€4.5 million · 3rd of the 27
    3. 0102 29 59Live bovine animals › Heifers (female bovines that have never calved) › Other€2.9 million · 1st of the 27 · on 1 January it goes from 9.2% + €84.62/100 kg/net to 8.3% + €76.15/100 kg/net

    See the chapter

  • Chapter 11 · Products of the milling industry; malt; starches; inulin; wheat gluten · 21 lines · €16.8 million · first in 4
    1. 1108 14 00Starches › Manioc (cassava) starch€5.3 million · 2nd of the 27
    2. 1108 12 00Starches › Maize (corn) starch€4.0 million · 2nd of the 27
    3. 1102 20 90Cereal flours other than of wheat or meslin › Maize (corn) flour › Other€2.6 million · 1st of the 27 · on 1 January it goes from €85.75/t to €73.5/t

    See the chapter

  • Chapter 67 · Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair · 3 lines · €10.3 million
    1. 6704 19 00Wigs › Of synthetic textile materials › Other€7.9 million · 5th of the 27
    2. 6703 00 00Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair…€1.3 million · 5th of the 27
    3. 6701 00 00Skins and other parts of birds with their feathers or down, feathers, parts of feathers…€1.1 million · 5th of the 27

    See the chapter

  • Chapter 14 · Vegetable plaiting materials; vegetable products not elsewhere specified or included · 1 line · €9.9 million
    1. 1401 10 00Vegetable materials of a kind used primarily for plaiting › Bamboos€9.9 million · 2nd of the 27

    See the chapter

  • Chapter 16 · Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects · 8 lines · €8.8 million
    1. 1602 39 29Prepared or preserved meat › Containing 57 % or more by weight of poultry meat or offal€7.0 million · 3rd of the 27
    2. 1601 00 99Sausages and similar products › Other€1.1 million · 3rd of the 27 · on 1 January it goes from €87.93/100 kg/net to €75.37/100 kg/net
    3. 1602 32 90Other prepared or preserved meat › Of fowls of the species Gallus domesticus › Other€509,279 · 4th of the 27

    See the chapter

  • Chapter 43 · Furskins and artificial fur; manufactures thereof · 9 lines · €8.1 million · first in 2
    1. 4303 10 90Articles of apparel and clothing accessories › Other€2.9 million · 5th of the 27
    2. 4302 19 80Tanned or dressed furskins › Of sheep or lambs › Other€2.5 million · 4th of the 27
    3. 4301 80 00Raw furskins › Other furskins, whole, with or without head, tail or paws€2.5 million · 1st of the 27

    See the chapter

  • Chapter 51 · Wool, fine or coarse animal hair; horsehair yarn and woven fabric · 14 lines · €7.2 million
    1. 5112 19 00Containing 85 % or more by weight of wool or of fine animal hair€2.2 million · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%
    2. 5112 11 00Woven fabrics of combed wool or of combed fine animal hair › Of a weight ≤ 200 g/m²€1.6 million · 4th of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5112 30 80Woven fabrics of combed wool or of combed fine animal hair › Of a weight > 200 g/m²€652,214 · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 45 · Cork and articles of cork · 8 lines · €6.6 million
    1. 4501 90 00Natural cork › Other€3.2 million · 2nd of the 27
    2. 4504 10 99Agglomerated cork and articles of agglomerated cork › Blocks, plates, sheets and strip…€1.3 million · 2nd of the 27 · on 1 January it goes from 3.7% to 2.8%
    3. 4504 90 80Agglomerated cork and articles of agglomerated cork › Other€983,844 · 3rd of the 27 · on 1 January it goes from 3.7% to 2.8%

    See the chapter

  • Chapter 50 · Silk · 10 lines · €4.1 million · first in 1
    1. 5007 20 11Woven fabrics of silk or of silk waste › Unbleached, scoured or bleached€932,709 · 3rd of the 27 · on 1 January it goes from 6.1% to 5.3%
    2. 5007 90 90Woven fabrics of silk or of silk waste › Printed€874,089 · 2nd of the 27 · on 1 January it goes from 6.1% to 5.3%
    3. 5004 00 90Silk yarn not put up for retail sale › Other€776,252 · 1st of the 27 · on 1 January it goes from 3.2% to 2.4%

    See the chapter

The lines where Spain imports most

By value imported from outside the Union. The code opens the sheet, with the duty, the quota, the rule of origin and the requirements.

  1. 2709 00 90Petroleum oils and oils obtained from bituminous minerals › Other€27,943 million · 3rd of the 27
  2. 2711 11 00Petroleum gases and other gaseous hydrocarbons › Natural gas€8,211 million · 3rd of the 27
  3. 3004 90 00Medicaments consisting of mixed or unmixed products for therapeutic… › Other€5,081 million · 4th of the 27
  4. 8703 40 10Motor cars and other motor vehicles principally designed for the transport… › New€3,077 million · 2nd of the 27 · on 1 January it goes from 9% to 8.1%
  5. 8544 30 00Insulated wire › Ignition wiring sets and other wiring sets of a kind used in vehicles…€2,567 million · 2nd of the 27
  6. 2711 21 00Petroleum gases and other gaseous hydrocarbons › Natural gas€2,532 million · 4th of the 27
  7. 2603 00 00Copper ores and concentrates€2,487 million · 2nd of the 27
  8. 8703 60 10Motor cars and other motor vehicles principally designed for the transport… › New€2,110 million · 3rd of the 27 · on 1 January it goes from 9% to 8.1%
  9. 2710 19 44Petroleum oils and oils obtained from bituminous minerals › With a sulphur content…€1,942 million · 4th of the 27
  10. 8703 80 10Motor cars and other motor vehicles principally designed for the transport… › New€1,643 million · 3rd of the 27 · on 1 January it goes from 8.7% to 7.5%
  11. 7403 11 00Refined copper and copper alloys › Cathodes and sections of cathodes€1,624 million · 2nd of the 27
  12. 1005 90 00Maize › Other€1,496 million · 1st of the 27
  13. 0901 11 00Coffee › Not decaffeinated€1,456 million · 4th of the 27
  14. 2710 19 21Petroleum oils and oils obtained from bituminous minerals › Jet fuel€1,323 million · 4th of the 27
  15. 1201 90 00Soya beans › Other€1,218 million · 2nd of the 27
  16. 7112 91 00Waste and scrap of precious metal or of metal clad with precious metal › Of gold…€1,163 million · 1st of the 27
  17. 8411 91 00Of turbojets or turbopropellers€1,162 million · 4th of the 27
  18. 8411 12 80Turbojets › Of a thrust exceeding 132 kN€1,038 million · 2nd of the 27
  19. 2707 99 99Oils and other products of the distillation of high temperature coal tar › Other€1,031 million · 2nd of the 27
  20. 2304 00 00Oilcake and other solid residues, whether or not ground or in the form of pellets…€1,021 million · 2nd of the 27

Source Eurostat · Comext (DS-045409), 2025

What changes on 1 January 2027 in these lines

  • 1,882have their duty for Argentina cut
  • 39move to a new stage, with a duty that depends on a condition

The ones that go down, by what the country imports

  1. 8703 40 10Motor cars and other motor vehicles principally designed for the transport… › Newfrom 9% to 8.1% · €3,077 million
  2. 8703 60 10Motor cars and other motor vehicles principally designed for the transport… › Newfrom 9% to 8.1% · €2,110 million
  3. 8703 80 10Motor cars and other motor vehicles principally designed for the transport… › Newfrom 8.7% to 7.5% · €1,643 million
  4. 6109 10 00T-shirts › Of cottonfrom 10.6% to 9.3% · €980.7 million
  5. 6204 62 31Trousers › Of denimfrom 10.6% to 9.3% · €964.1 million
  6. 8703 21 10Motor cars and other motor vehicles principally designed for the transport… › Newfrom 9% to 8.1% · €959.4 million
  7. 6110 30 99Jerseys › Women's or girls'from 10.6% to 9.3% · €855.8 million
  8. 8703 22 10Motor cars and other motor vehicles principally designed for the transport… › Newfrom 9% to 8.1% · €794.8 million
  9. 1512 11 91Sunflower-seed oilfrom 5.6% to 4.8% · €678.2 million
  10. 8704 21 91Motor vehicles for the transport of goods › Newfrom 9% to 8.1% · €597.0 million
  11. 8703 23 19Motor cars and other motor vehicles principally designed for the transport… › Newfrom 9% to 8.1% · €583.7 million
  12. 0306 17 92Crustaceans › Shrimps of the genus Penaeusfrom 9.6% to 7.2% · €515.8 million
  13. 7601 20 40Unwrought aluminium › Billetsfrom 5.4% to 4.9% · €507.6 million
  14. 7601 10 90Aluminium, not alloyed › Otherfrom 2.7% to 2.4% · €487.4 million
  15. 8708 99 97Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other parts…from 3% to 2.6% · €482.6 million

Every line that changes that day

Source EU-Mercosur Agreement, Appendix 2-A-1 (EU schedule)

The label language

Food sold in Spain carries the mandatory information in Spanish.

Article 15 of Regulation (EU) 1169/2011 says that «mandatory food information shall appear in a language easily understood by the consumers of the Member States where a food is marketed […] the Member States in which a food is marketed may stipulate that the particulars shall be given in one or more languages from among the official languages of the Union».

The sheet of each line, opened for Spain, adds the destination block with VAT and the food authority.

Source Reglamento (UE) 1169/2011 sobre la información alimentaria facilitada al consumidor, artículo 15; autoridad nacional: AESAN · Agencia Española de Seguridad Alimentaria y Nutrición

Excise duties in Spain

On top of the duty and VAT, Spain charges excise duties on alcohol, tobacco and energy when the goods are released for consumption. The categories are set by EU directives and the amounts by each country. Situation on 21 October 2026, according to TEDB.

Alcoholic beverages

Beer

RateAmountCondition
Standard rate€7.48 per hl of productalcoholic strength above 2.8% vol and degree Plato below 11 °P (heading 2)
Standard rate€9.96 per hl of productdegree Plato from 11 °P to 15 °P (heading 3)
Standard rate€13.56 per hl of productdegree Plato above 15 °P up to 19 °P (heading 4)
Standard rate€0.91 per hl per degree Platodegree Plato above 19 °P, per degree Plato (heading 5)
Reduced rate · low-strength beer€0 per hl of productalcoholic strength up to 1.2% vol (heading 1.a)
Reduced rate · low-strength beer€2.75 per hl of productalcoholic strength above 1.2% vol up to 2.8% vol (heading 1.b)

Still wine

RateAmountCondition
Standard rate€0 per hl of product·
Reduced rate (up to 8.5% vol)€0 per hl of product·

Sparkling wine

RateAmountCondition
Standard rate€0 per hl of product·
Reduced rate (up to 8.5% vol)€0 per hl of product·

Other still fermented beverages

RateAmountCondition
Standard rate€0 per hl of product·
Reduced rate (up to 8.5% vol)€0 per hl of product·

Other sparkling fermented beverages

RateAmountCondition
Standard rate€0 per hl of product·
Reduced rate (up to 8.5% vol)€0 per hl of product·

Intermediate products

RateAmountCondition
Standard rate€64.13 per hl of product·
Reduced rate (up to 15% vol)€38.48 per hl of product·

Sparkling intermediate products

RateAmountCondition
Standard rate€64.13 per hl of product·
Reduced rate (up to 15% vol)€38.48 per hl of product·

Ethyl alcohol (spirit drinks)

RateAmountCondition
Standard rate€958.94 per hl of pure alcohol·
Reduced rate · low strength, regions or other cases€226.36 per hl of pure alcoholTEDB: “Harvester's regime ("Régimen de cosechero").”
Reduced rate · small distilleries€839.15 per hl of pure alcohol·

Source Council Directive 92/83/EEC (consolidated version of 1 January 2022)

Manufactured tobacco

Cigarettes

RateAmountCondition
Specific€33.5 per 1,000 units·
Ad valorem48.5% of the retail selling price·
Minimum€150 per 1,000 units·

Cigars and cigarillos

RateAmountCondition
Ad valorem15.8% of the retail selling price·
Minimum€47 per 1,000 units·

Fine-cut tobacco for rolling cigarettes

RateAmountCondition
Specific€33.4 per kg·
Ad valorem37.68% of the retail selling price·
Minimum€112.5 per kg·

Other smoking tobacco

RateAmountCondition
Ad valorem34% of the retail selling price·
Minimum€30 per kg·

Source Council Directive 2011/64/EU

Energy products and electricity

Petrol

RateAmountCondition
Leaded€505.79 per 1,000 l·
Unleaded€503.92 per 1,000 l·
Unleaded€472.69 per 1,000 lTEDB: “Unleaded gasoline with less than 98 I.O.”

Gas oil

RateAmountCondition
Motor fuel€379 per 1,000 l·
Heating, business use€96.71 per 1,000 l·
Heating, non-business use€96.71 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€96.71 per 1,000 l·
Art. 15(3): agriculture, horticulture, fish farming and forestry€96.71 per 1,000 l·
Art. 8(2)(b): stationary motors€96.71 per 1,000 l·
Art. 8(2)(c): construction, civil engineering and public works machinery€96.71 per 1,000 l·
Art. 8(2)(d): vehicles intended for use off the public highway€96.71 per 1,000 l·
Art. 15(1)(e): rail€0 per 1,000 l·
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€379 per 1,000 l·
Art. 7(2): commercial gas oil used as motor fuel€379 per 1,000 l·

Kerosene

RateAmountCondition
Motor fuel€378 per 1,000 l·
Heating, business use€78.71 per 1,000 l·
Heating, non-business use€78.71 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€378 per 1,000 l·
Art. 15(3): agriculture, horticulture, fish farming and forestry€378 per 1,000 l·
Art. 8(2)(b): stationary motors€378 per 1,000 l·
Art. 8(2)(c): construction, civil engineering and public works machinery€378 per 1,000 l·
Art. 8(2)(d): vehicles intended for use off the public highway€378 per 1,000 l·

Heavy fuel oil

RateAmountCondition
Heating, business use€17 per 1,000 kg·
Heating, non-business use€17 per 1,000 kg·
Art. 15(3): agriculture, horticulture, fish farming and forestry€17 per 1,000 kg·

LPG

RateAmountCondition
Motor fuel€57.47 per 1,000 kg·
Heating, business use€15 per 1,000 kg·
Heating, non-business use€15 per 1,000 kg·
Art. 15(1)(i): motor fuel€57.47 per 1,000 kg·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€57.47 per 1,000 kg·
Art. 15(3): agriculture, horticulture, fish farming and forestry€57.47 per 1,000 kg·
Art. 8(2)(b): stationary motors€57.47 per 1,000 kg·
Art. 8(2)(c): construction, civil engineering and public works machinery€57.47 per 1,000 kg·
Art. 8(2)(d): vehicles intended for use off the public highway€57.47 per 1,000 kg·
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€57.47 per 1,000 kg·

Natural gas

RateAmountCondition
Motor fuel€1.15 per GJ·
Heating, business use€0.15 per GJ·
Heating, non-business use€0.65 per GJ·
Art. 15(1)(i): motor fuel€1.15 per GJ·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€1.15 per GJ·
Art. 15(3): agriculture, horticulture, fish farming and forestry€1.15 per GJ·
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€1.15 per GJ·
Art. 8(2)(b): stationary motors€0.65 per GJ·
Art. 8(2)(c): construction, civil engineering and public works machinery€1.15 per GJ·
Art. 8(2)(d): vehicles intended for use off the public highway€1.15 per GJ·

Coal and coke

RateAmountCondition
Heating, business use€0.15 per GJ·
Heating, non-business use€0.65 per GJ·
Art. 15(3): agriculture, horticulture, fish farming and forestry€0.15 per GJ·
Art. 15(1)(e): rail€0.65 per GJ·

Electricity

RateAmountCondition
Business use€5.91 per MWhTEDB: “Tax on Electricity is an ad valorem (%) tax. The basis of assessment is the taxable amount that had been determined for the purposes of value added tax, and the rate is 5.11269632% of it.”
Non-business use€9.407 per MWhTEDB: “Tax on Electricity is an ad valorem (%) tax. The basis of assessment is the taxable amount that had been determined for the purposes of value added tax, and the rate is 5.11269632% of it.”
Art. 15(3): agriculture, horticulture, fish farming and forestry€5.91 per MWhTEDB: “Tax on Electricity is an ad valorem (%) tax. The basis of assessment is the taxable amount that had been determined for the purposes of value added tax, and the rate is 5.11269632% of it.”
Art. 15(1)(e): rail€5.91 per MWhTEDB: “Tax on Electricity is an ad valorem (%) tax. The basis of assessment is the taxable amount that had been determined for the purposes of value added tax, and the rate is 5.11269632% of it.”
Art. 15(1)(e): metro, tram and trolleybus€5.91 per MWhTEDB: “Tax on Electricity is an ad valorem (%) tax. The basis of assessment is the taxable amount that had been determined for the purposes of value added tax, and the rate is 5.11269632% of it.”

Source Council Directive 2003/96/EC (consolidated version of 10 January 2023)

Source TEDB · Taxes in Europe Database (European Commission) · Spain

Counted on 31 October 2026. Before shipping, open the sheet of the line, which has the year-by-year schedule, the quota, the rule of origin and the calculator. See the 27 countries.

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