Importing furniture, lighting and stone from outside the EU

What do I need to bring furniture or stone into Spain from outside the EU?

You need a customs declaration, payment of import VAT and, depending on the goods and where they originate, duty. For furniture and lighting, VAT in Spain is usually 21 per cent and is calculated on the customs value, including shipping and insurance, plus any duty. Electrical products also need CE marking.

This includes the UK: since Brexit it is a third country. Below, in order: which rules apply to which country, what it costs and how to avoid leaving cargo unattended while the flat is under works.

Does furniture from the UK need customs clearance?

Yes, all goods from the UK go through customs clearance when entering the EU. Zero duty is only possible if the product originates in the UK under the trade agreement's rules of origin and a statement on origin in the supplier's documents proves it.

"Origin" does not mean the brand or where you bought it. An armchair bought in a London showroom but made in Asia is not British and pays the standard EU duty. The UK government's guidance on rules of origin explains it: to get zero tariffs the goods must have undergone sufficient processing in the exporting country, and the importer keeps the supporting records for at least four years. If the showroom cannot give a statement on origin, plan on full duty.

Import VAT is due whatever the origin.

How are VAT and duty calculated on imports?

VAT is calculated on customs value: the price of the goods, shipping and insurance to the EU border, plus duty. A simple example. Lighting worth 20,000 euros, freight and insurance 1,500 euros, zero duty. The base is 21,500 euros and 21 per cent VAT gives 4,515 euros.

Duty depends on the tariff code (TARIC) and the origin. For furniture and lighting it is often low or zero; for some product groups it is a few percentage points. For stone and stone articles the code depends on form and finishing: a rough block and a polished slab are classified differently. The exact figure comes from a customs broker working from your invoice; there is no need to guess it.

A private importer cannot reclaim import VAT. If a company imports, the tax accounting is different. For a homeowner it is simply a cost to put in the budget before ordering, not after the container arrives.

Do lighting and appliances need CE marking?

For electrical products sold in the EU, CE marking is mandatory. The manufacturer applies it, declaring compliance, and the importer must check that the product meets the requirements. The European Commission's official page on CE marking sets this out.

US luminaires run at 120 volts and use other plugs, and UK luminaires since 2021 often carry the UKCA mark instead of CE, which the EU does not recognise. The electrician who certifies the installation and signs the electrical certificate (CIE) may refuse to connect a fitting with no CE mark and no declaration of conformity. Order the 230 volt, 50 hertz version with a declaration of conformity and ask for a copy before shipping.

Ordinary furniture without electrical or electronic parts does not need CE. Motorised beds, integrated lighting, chargers and smart modules do.

Who receives the cargo if I am not in Spain?

A representative receives it: a broker, the person responsible for the site or someone acting under a power of attorney. Customs clearance is usually run by a customs broker or a freight forwarder acting on your behalf.

The consignee needs a Spanish tax number (NIF). Non-residents who bought property or signed another contract in Spain usually have one. If not, the import goes through a broker who acts as your representative. Settle this with the forwarder before shipment, not when the cargo reaches port.

At destination someone must open the packaging, check the cargo against the packing list and photograph damage before signing for the carrier. Cargo insurance is in practice taken out for the value of the goods plus ten per cent, so you have a document to claim on if something is damaged. Put the receiving and storage conditions into the renovation contract as a separate clause.

Where do I keep furniture, lighting and stone until the renovation ends?

Not in the flat while wet trades are under way and there is a lot of dust. Cargo is kept in the broker's or forwarder's warehouse, in the contractor's store or in a rented unit until the flat is ready to receive it.

Each option costs money and carries a risk. A forwarder's warehouse usually gives a few weeks and then charges per pallet space. The contractor's store is convenient, but ask whether the goods are insured there. The flat works once plastering, painting and floors are finished, the door locks and temperature and humidity are steady. Solid furniture, veneered panels and stone are sensitive to the moisture of fresh plaster.

Stone slabs and large glass travel in crates and A-frames and are opened on installation day. Sofas and armchairs stay in their wrapping until the end. Order lighting and fixtures that are needed before final finishes so they arrive for their stage, not before.

How do I avoid delays and extra costs when importing?

Decide in advance who the importer is, on what delivery terms the order is placed and how receiving works. Those are three questions every supplier should answer in writing.

Incoterms set who pays freight, insurance and duty. Under DAP the supplier delivers to your address and the consignee pays duty and VAT. Under DDP the supplier pays everything but builds it into the price. Accept DDP only from a reliable supplier and with an invoice that itemises the costs.

Cross-check dates: production time, sea or air freight, clearance, delivery to the door. For a long-lead order, practice means months, not weeks. If delivery dates depend on the works programme, write them into the schedule, as we covered in the article on deliveries and storage. If you plan to bring pieces from abroad, send us the list and dimensions before the estimate: we will account for receiving and storage points. Write to us in Spanish or Russian and we reply within an hour.