Export on the mainland
You lodge the AES export declaration with type CO, the one for Union goods going to the Canary Islands. Code C620 in its documents shows that it is a T2LF.
Customs · Canary Islands, Ceuta and Melilla Canaries, Ceuta and Melilla.
Canaries, Ceuta and Melilla.
Customs inside Spain.
The Canary Islands (Canarias) are inside the EU customs union but outside the VAT area. Goods leaving mainland Spain are declared as an export, with the T2LF, and on arrival as an import with IGIC (the Canary Islands general indirect tax) and, if the product is subject to it, AIEM. Ceuta and Melilla are outside both the customs union and VAT: you export as to a non-EU country, and on arrival IPSI (the local indirect tax) is paid.
Why is there customs
if it is all Spain?
Because VAT and the customs union do not cover the same map. The Spanish VAT Act leaves out the Canary Islands, Ceuta and Melilla. The Union Customs Code leaves out only Ceuta and Melilla.
| Territory | Customs territory of the Union | VAT territory | Indirect tax | When shipping from the mainland |
|---|---|---|---|---|
| Mainland Spain and the Balearic Islands | Yes | Yes | VAT | No customs declaration |
| Canary Islands | Yes | No | IGIC and AIEM | Export type CO with the T2LF; import on arrival |
| Ceuta | No | No | IPSI | Export (EX) with destination XC |
| Melilla | No | No | IPSI | Export (EX) with destination XL |
General information; not advice.
How do you ship
from mainland Spain
to the Canaries?
The T2LF, with the release
When customs releases the goods, the AEAT generates the T2LF as a PDF with its CSV (secure verification code). It proves that the goods have customs status as Union goods and is valid for 90 days.
The ship's manifest
By sea, the shipping line registers the customs goods manifest (CGM). On 23 July 2026 the AEAT reminded operators that registering and endorsing it through the PoUS system becomes mandatory.
Import in the Canaries
On arrival you lodge the import declaration (DUA) with the MRN of the mainland shipment. It carries no VAT: it settles the IGIC and, if the product is subject to it, the AIEM of the Canary Islands Tax Agency.
The sale is exempt from VAT as an export.
Keep the proof with the invoice.
Customs status What is the T2LF
What is the T2LF
and when is it used?
The T2LF proves that goods have customs status as Union goods when they travel between mainland Spain or the Balearic Islands and the Canary Islands. Three other documents go with it.
Mainland, Balearics and Canaries90 days T2LF Proof of Union status for trade between mainland Spain or the Balearic Islands and the Canary Islands, in both directions. It comes from the AES export with code C620 or is requested through the PoUS system. 
All other casesPoUS T2L The same proof outside that corridor, for example for goods that re-enter the customs territory of the Union. Since 1 March 2024 it is requested through PoUS, except the T2L for Andorra, which also comes from the AES export. By seaThe shipping line CGM The customs goods manifest. It proves the status of what travels on the vessel and is registered by the shipping line, also through PoUS. 
Customs office of unloadingSingle use JEC The message that, on arrival, writes off the summary declaration against the T2L. T2L data can be used for the first presentation only: if it covers part of the goods, the rest needs a new proof. | Destination | Tax on arrival | Who collects it and when | On departure |
|---|---|---|---|
| Canary Islands01 | IGIC and AIEM | Settled in the import declaration and collected by the Canary Islands Tax Agency. IGIC applies to every import, by a business or a private person. AIEM applies only to products subject to it. | On departureNo VAT. The sale from the mainland is exempt as an export (art. 21 of the Spanish VAT Act). |
| Ceuta02 | IPSI | Local indirect tax of the City of Ceuta. It is assessed and paid before the goods are cleared. | On departureNo VAT. Declared as an export, with destination XC. |
| Melilla03 | IPSI | Local indirect tax of the City of Melilla. It is assessed and paid before the goods are cleared. | On departureNo VAT. Declared as an export, with destination XL. |
| Back to the mainland04 | Import VAT | Entry from the Canary Islands, Ceuta or Melilla is an import for VAT purposes (art. 18 of the Spanish VAT Act) and VAT is settled in the import declaration. | On departureFrom the Canaries, the goods leave with their dispatch declaration and the T2LF. |
Ceuta and Melilla What if the destination
What if the destination
is Ceuta or Melilla?
Ceuta and Melilla are outside the customs territory of the Union and outside VAT. For customs, shipping there is exporting: the departure is declared in the AES as an export (EX), with destination code XC for Ceuta or XL for Melilla. On arrival, each city's IPSI is paid before clearance. Goods coming back to the mainland from there enter the customs territory of the Union as an import.
How to declare an exportFrequently asked questions about
the Canaries, Ceuta and Melilla
All about Customs → How do I ship goods from mainland Spain to the Canary Islands, and what documents do I need?
On the mainland you lodge an export declaration (type CO) with code C620, and on release the AEAT issues the T2LF, which proves the goods are Union goods. If they go by sea, the shipping line registers its manifest (CGM). In the Canaries you lodge the import declaration, which settles IGIC and, where applicable, AIEM.
Do I need a customs declaration (DUA) to ship goods to the Canary Islands?
Yes. The Canary Islands are inside the customs territory of the Union but outside the VAT territory, so the shipment is declared twice: as an export when it leaves the mainland and as an import when it arrives in the Canaries. The import declaration quotes the MRN of the mainland shipment.
What is the T2LF and when is it used?
It is proof of customs status as Union goods for trade between mainland Spain or the Balearic Islands and the Canary Islands, in both directions. You get it with the AES export (code C620) or through the AEAT PoUS system. It is valid for 90 days and its data can be used for one presentation only.
What is the difference between the T2L and the T2LF?
Both prove the goods are Union goods. The T2LF is for the corridor between the mainland, the Balearics and the Canaries; the T2L is for other cases that need that proof, such as goods that re-enter the customs territory of the Union. Since 1 March 2024 the T2L is requested through the PoUS system, except the one for Andorra.
Which taxes apply when shipping goods to the Canary Islands?
No VAT is paid. On import you pay IGIC, which applies to every import into the islands, and AIEM if the product is subject to it. Both are collected by the Canary Islands Tax Agency; the rates depend on the product.
Which taxes apply when shipping goods to Ceuta or Melilla?
IPSI, each city's indirect tax on production, services and imports. It is assessed and paid before the goods are cleared. There is no VAT: Ceuta and Melilla are outside the VAT territory and outside the customs territory of the Union.
Is VAT charged on sales from mainland Spain to the Canary Islands, Ceuta or Melilla?
No. Under the Spanish VAT Act, all three territories are outside the Community, and the supply of goods leaving it is exempt as an export (art. 21). Keep the proof of export with the invoice.
And when bringing goods from the Canary Islands, Ceuta or Melilla to the mainland?
It is an import for VAT purposes (art. 18 of the Spanish VAT Act), so import VAT is paid in the declaration. From the Canaries, the goods leave with their dispatch declaration and the T2LF; from Ceuta or Melilla they enter the customs territory of the Union.
