The Canary Islands, Ceuta and Melilla are treated as being outside of the EU for the Duty Free section. The following goods may be imported into Spain without incurring customs duty by passengers 17 years of age or older arriving from non-EU countries:

• 200 cigarettes or 100 cigarillos or 50 cigars or 250g tobacco (300 cigarettes, 150 cigarillos, 75 cigars and 400g of tobacco for EU nationals).
• 1l of spirits if exceeding 22% volume or 2l of alcoholic beverage not exceeding 22% volume and 2l of other wine (1.5l exceeding 22% and 3l of up to 22% and 5l of wine for EU nationals).
• 250ml eau de toilette and 50g of perfume (375ml eau de toilette and 75g perfume for EU nationals).
• 500g of coffee or 200g of coffee extract (1000g of coffee and 4000g of coffee extract for EU nationals).
• 100g of tea or 40g of tea extract (200g tea or 80g tea extract for EU nationals).
• Gifts up to the value of approximately €37.26 (no limit for EU nationals).

Note: The Canary Islands are not part of the EU.

Abolition of duty-free goods within the EU
On 30 June 1999, the sale of duty-free alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May 2004 and the two states that joined on 1 January 2007, these rules apply to all new member states, except for Estonia, Latvia, Lithuania, Bulgaria, and Romania.

There are transitional rules in place for visitors returning to one of the original 15 EU countries from one of these four new countries. Nine of the original 15 EU member states put in place transitional rules for goods from Estonia, Latvia and Lithuania. These are Austria, Belgium, Germany, UK, Denmark, Sweden, Finland, France and Ireland. Imports into these countries include a restriction of 200 cigarettes. An additional restriction of 250g of tobacco for rolling cigarettes applies to Estonia. Four of the original 15 EU member states put in place transitional rules for goods from Bulgaria and Romania. These are Germany, UK, Denmark and Hungary. The restriction for travellers is 200 cigarettes. 

But for all other EU member states, there are no limits imposed on importing tobacco and alcohol products from one EU country to another.

Travellers should note that they may be required to prove at customs that the goods purchased are for personal use only. Member states may follow the EU's guide levels of: 10l of spirits; 20l of intermediate products; 90l of wine (including a maximum of 60l of sparkling wines); 110l of beer; 800 cigarettes; 400 cigarillos (cigars weighing not more than 3g each); 200 cigars and 1kg of tobacco.

All of the transitional rules will expire December 2009.