Having recently moved to Spain, I’ve done a bit of shopping on Amazon and found the tax situation for direct shipping to be a little confusing. Seeing that many people on forums are asking about it, I’ve decided to summarize my experience and research to help anyone with the same questions.
What is the Import Fees Deposit?
This policy isn’t unique to Spain; it’s pretty much the same across Amazon in the EU. Simply put, when you place an order for items shipped from outside the EU to Spain, Amazon estimates the customs duties and import VAT and has you pay this amount at checkout. This pre-paid amount is called the “Import Fees Deposit”.
The biggest advantage of this is that it’s “hassle-free”. When your package arrives at Spanish customs, Amazon uses this deposit to handle the clearance process. You don’t have to deal with customs yourself or find a customs broker; you just wait for your delivery at home. This avoids the trouble of having your package held at customs and going through the hassle of paying taxes yourself.
How is the Import Fees Deposit Calculated?
This is often the most confusing part because it’s not a fixed percentage. Amazon’s calculation method is proprietary, but it generally considers the following factors:
- Product category: Different products have different tax rates. For example, the rates for electronics and clothing are not the same.
- Product value: The total amount of the order, including the price of the items and shipping costs.
- Shipping origin: The country or region from which the goods are shipped.
Below is a table I’ve put together as a general guide. Please note that this is just an approximation, and the actual amount will be what’s shown on the Amazon checkout page.
| Origin of Goods | Order Value | Potential Tax Scenario for Amazon Tax Refunds |
|---|
| Within the EU | Any amount | No customs duty, only VAT (IVA) |
| Outside the EU | Under €22 | Theoretically tax-exempt, but now usually pre-collected |
| Outside the EU | €22 - €150 | Mainly subject to VAT (IVA) |
| Outside the EU | Over €150 | VAT (IVA) + Customs Duty |
The Refund-If-Overpaid, No-Extra-Charge Policy
Finally, let’s talk about the point everyone cares about most: Refund If Overpaid, No Extra Charge. This is the best part of Amazon’s Import Fees Deposit policy. If, during final customs clearance for your Amazon Spain direct shipment, the actual taxes are less than what you pre-paid, Amazon will automatically refund the difference to your original payment method within about 60 days of clearance. However, if the actual taxes for your Amazon Spain direct shipment are higher than the deposit, you won’t have to pay the extra amount; Amazon covers the difference. I once bought something from Amazon US and got a refund of over €5. It wasn’t much, but it felt great. So, don’t worry too much when you see this fee at checkout. It’s basically a pay-what-you-owe system, so you won’t lose out.
