On 30 May 2026, Order ECM/536/2026 of 29 May was published in the Spanish Official State Gazette (BOE), updating ten annexes to the Regulation on the control of foreign trade in defence equipment, other equipment and dual-use products and technologies, approved by Royal Decree 679/2014 of 1 August, which came into force on 5 June 2026.
The main purpose of this Ministerial Order is to bring the Spanish export control regime into line with the latest amendments to European Union legislation, international export control and non-proliferation regimes, and international bodies and treaties. In particular, it transposes Delegated Directive (EU) 2026/325, which updates the list of defence-related products in line with the European Union Common Military List.
The Order amends Annexes I.1, I.2, II.1, II.2, III.1, III.2, III.5, IV, V.1 and, furthermore, the appendix of definitions in the Regulation. In particular, the lists relating to defence equipment, dual-use items and technologies, weapons of war, other controlled materials, as well as the technical definitions necessary for their correct interpretation, are updated.
Through this Ministerial Order, Spanish legislation is brought into line with Regulation (EU) 2021/821, which constitutes the European reference framework for the control of exports, brokering, technical assistance, transit and transfer of dual-use items.
The Order maintains certain national controls in those areas not yet fully covered by European legislation. This provision is particularly relevant with regard to sensitive technologies, software and technical knowledge that may have both civilian and military applications, and is intended to strengthen the capacity to respond to risks arising from the current international security context.
Furthermore, the Order introduces improvements in clarity and legal certainty through the standardisation of terminology, the clarification of classification criteria, a better presentation of the annexes and the updating of certain definitions. These improvements aim to reduce potential misinterpretations by the operators concerned and the competent public authorities.
From a practical point of view, the Order mainly affects:
- Companies exporting defence equipment.
- Manufacturers and distributors of dual-use products.
- Foreign trade operators.
- Public authorities responsible for export controls.
These operators will need to review the classification of their products, technologies, software and technical documentation. They will also need to check whether they are included in the new control lists and, where necessary, adapt their internal export control procedures. Furthermore, the relevant public authorities will have to apply the new technical criteria when processing, reviewing and assessing applications for authorisation.
How can we assist you?
At Salinas & Partners, we recommend that all operators who manufacture, trade, import and/or export defence equipment and dual-use technologies (civil and military) carry out a review of their products and technical and control documentation to ensure full compliance with the obligations arising from the relevant regulations in general and this Ministerial Order in particular.
With over 30 years’ experience in legal consultancy, we at Salinas & Partners are at your disposal for any queries or comments you may have.
On 4 March, the General Court of the European Union (GCEU) published the judgment of the Case T-691/24, ruling on preliminary rulings concerning the interpretation of the Combined Nomenclature and in the field of excise duties (wine and fermented beverages).
The GCEU examines the tariff classification of certain alcoholic beverages produced partly from fermented apple juice and whether these can be classified as cider, despite the fact that a significant proportion of their alcohol content derives from the fermentation of other plants.
The dispute pitted Heineken România SA against the National Agency for Fiscal Administration (ANAF) and the General Directorate for the Administration of Large Taxpayers in Romania. Heineken had purchased and imported into Romania ‘Strongbow’-style alcoholic beverages, packaged in cans and bottles, which it subsequently marketed on the Romanian market. The dispute arose when the Romanian authorities questioned the tariff classification used by the company.
The General Court of the European Union (TGUE) had to determine whether these beverages, consisting of fermented concentrated apple juice, water, glucose-fructose syrup, malic acid, carbon dioxide, potassium metabisulphite and flavourings, could be classified as ‘cider and perry’ under subheadings 2206 00 31, 2206 00 51 or 2206 00 81, despite the fact that between 48% and 53% of the alcohol present in the product derived from plants other than apples, or whether, on the contrary, they should be reclassified under subheadings 2206 00 39 or 2206 00 59, relating to ‘other fermented beverages’. In other words, the main issue was to clarify whether the quantity of alcohol not derived from the fermentation of apples prevented the drink from being classified as cider, even though it possessed identical characteristics.
This issue was particularly relevant as Heineken România had classified the beverages under subheading 2206 00 51, for which the excise duty rate in Romania was zero. However, the Romanian authorities considered that the products should be reclassified under subheadings 2206 00 39 or 2206 00 59, due to the high percentage of alcohol derived from the fermentation of other plants. These subheadings were subject to excise duties of €41.88/hl and €9.31/hl respectively in 2015, the year in which the inspection began.
The TGUE concludes that the fact that the drink contains a considerable proportion of alcohol derived from other plants is not sufficient to exclude its classification as cider, as the regulations do not stipulate any minimum percentage of alcohol derived from the fermentation of apples for it to be classified as cider.
For the correct classification, the TGUE applies general interpretative rule 3(b) of the Harmonised System, focusing on the essential character of the product. Thus, it is understood that the high percentage of alcohol derived from other plants did not alter the nature of the cider, as it continued to retain its organoleptic characteristics and was intended to be consumed as cider. Consequently, the classification made by Heineken România S.A. under the subheading ‘cider and perry’ was correct.
How can we assist you?
Salinas & Partners, with over 30 years’ experience in customs and international trade matters, are at your disposal to assist you with the correct tariff classification of your products and the assessment of associated tax risks, as well as with the review and challenge of tax assessments that may arise from incorrect classification criteria.
On 1 May 2026, the Trade Agreement between the European Union and Mercosur (Argentina, Brazil, Uruguay and Paraguay), signed on 17 January, will enter into force on a provisional basis. Its main objective is to create a free trade area between the two blocs through the gradual elimination of tariffs, thereby facilitating trade and investment between the regions.
The agreement will remove import duties on over 91% of products for both blocs. This removal will take place in stages over time, in accordance with the tariff reduction schedule set out in the Agreement.
Among the goods and sectors that will benefit from this agreement are the following:
Exports of products originating in the EU
- Motor vehicles
- Industrial machinery
- Chemicals
- Agri-food products
- Textiles
Exports of products originating in Mercosur
- Raw materials
- Agri-food products
- Meat products
In order to benefit from the Trade Agreement and the underlying preferential treatment, operators trading in goods must comply, amongst other conditions, with the Direct Transport clause (direct shipment between exporter and importer or under customs supervision) as well as with the Rules of Origin set out in the Agreement for goods subject to trade.
The preferential origin of the goods being traded may be substantiated by means of self-certification or a declaration of origin. During this transitional period, the proof of origin fully recognised by all parties (evidence of the preferential origin of goods traded with a value exceeding 6,000 euros) shall consist of a declaration of origin, issued on the invoice and drawn up by a REX-registered exporter (duly authorised by the customs authority of the exporting country).
How can we assist you?
We recommend operators conducting international trade with Mercosur countries to analyse, amongst other provisions, the Rules of Origin applicable to the goods being traded, and, where applicable, apply for the mandatory REX registered exporter authorisation, which will allow them to access the benefits provided for in this important trade agreement.
Salinas & Partners, with over 30 years’ experience in international trade and customs, are at your disposal for any queries or comments you may have.
On 25 February, the General Court of the European Union (GCEU) published the judgement of the Case T-69/25, ruling on a request for a preliminary ruling concerning the interpretation of the Combined Nomenclature in relation to certain products.
Firstly, the GCEU clarifies the scope of the concept of ‘products presented in sets’ provided for in Note 3 to Section VI of Annex I to Regulation (EEC) No 2658/87 on the Tariff Nomenclature.
The dispute was between a German company and the Main Customs Office and concerned the correct tariff classification of a capsule system used in dentistry. These capsules contained two separate components — silver alloy powder and liquid mercury — intended to be mixed subsequently to produce a silver dental amalgam.
The main issue was whether the capsule system could be regarded as a ‘set of articles’ within the meaning of Note 3, despite the fact that its two components were contained in compartments that could not be separated without destroying the capsule.
This classification was decisive, since, if it were an assortment, the goods had to be classified according to the final product resulting from the mixture, that is to say, the silver dental amalgam. However, if it were not an assortment, it had to be classified according to the state of the product at the time of importation, that is to say, as a dental capsule with separate components.
From a tariff perspective, the German authorities maintained that it should be classified under subheading 2843 90 10, ‘amalgams’, subject to a tariff rate of 5.3%; however, the company considered that it should be classified under subheading 3006 40 00, ‘dental cements and other dental filling materials; bone repair cements’ with a tariff rate of 0%, on the grounds that the components did not yet form an amalgam at the time of importation.
The General Court of the European Union concludes that the decisive factor is that the components are clearly intended to be used together, that they are presented simultaneously at the time of customs clearance, and that they are complementary to one another by their nature or by their quantities. This conclusion does not derive from general interpretative rule 3(b), which advocates classification according to the material or article that confers its essential character, but rather from the application of Note 3 to Section VI, which constitutes a specific provision and takes precedence over that general rule. Therefore, the focus is not on the component that gives the product its essential character, but on the final product obtained after mixing, in this case, the silver dental amalgam.
How can we assist you?
Salinas & Partners, with over 30 years’ experience in customs and international trade matters, are at your disposal to assist you with the correct tariff classification of your products and the assessment of associated tax risks, as well as with the review and challenge of tax assessments that may arise from incorrect classification criteria.
Regulation (EU) 2026/382, published on 18 of February 2026, amends Regulation (EC) No 1186/2009 to remove the import duty exemption applicable to direct shipments from third countries to recipients in the EU where the total intrinsic value does not exceed €150 (a “threshold-based” exemption), as it was considered to encourage abuse through undervaluation and artificial splitting of consignments in an already digitised customs environment.
The main changes introduced by this Regulation are detailed below:
1) The €150 customs duty exemption (import duties) is abolished
- The tariff exemption for shipments up to €150 is abolished: from the date of application, these shipments will be subject to customs duties when imported into the EU (although during a transitional period some cases will have a simplified fixed amount).
- The abolition is justified by the strong growth of e-commerce (and low-value shipments), the difficulty of customs control and the misuse of the €150 threshold (e.g. undervaluation or splitting shipments), which no longer makes sense with the digitisation and availability of electronic data on imports.
2) Transitional measure: Single payment from 1 July 2026 to 1 July 2028 in specific cases
From 1 July 2026 to 1 July 2028, a single customs duty of €3 per item is established for shipments whose total intrinsic value does not exceed €150, only when:
- the import is exempt from VAT in accordance with Article 143.1.c bis) of Directive 2006/112/EC (in practice, transactions linked to the IOSS regime), or
- the goods are in postal consignments.
3) Evaluation clauses and possible extension/renewal
- By 1 October 2026 at the latest, and monthly thereafter, the Commission will assess whether there is any diversion of trade flows (e.g. to avoid the single duty). If it detects any, it may propose to extend the transitional measure to cover all goods in consignments ≤€150.
- By 1 December 2027 at the latest, the Commission will assess whether the centralised EU IT infrastructure will be ready by 1 July 2028; if not, it may propose to extend the transitional measure.
4) Key dates
The Regulation will enter into force 20 days after its publication, i.e. on 10 March 2026, and will apply from 1 July 2026; it also provides for a transitional period from 1 July 2026 to 1 July 2028.
5) Recommendations and action points
- B2C e-commerce and online sales platforms: review prices, customer information (possible import charges) and the purchase/payment process, especially for low-value orders (≤150).
- IOSS strategy: for eligible operators, the transitional period may involve simplified tariff treatment (€3/item), as opposed to the full application of the common customs tariff for non-IOSS operators.
- Customs and internal systems: adjust processes and IT systems to be able to submit import declarations and calculate/apply customs duties correctly.
- Monitoring 2027–2028: there may be an extension if the EU’s centralised IT systems are not ready by 1/07/2028, so it is advisable to prepare alternatives and review the impact on costs and operations.
How can we assist you?
Our team of customs and international trade specialists can assist you in reviewing your import processes and adapting to the abolition of the exemption for shipments up to €150, as well as analysing the impact on costs, prices and clearance times (including the transitional period) and coordinating with customs agents, logistics operators and technology providers.
Salinas & Partners, with extensive experience in customs regulations and indirect taxation, is at your disposal to answer any questions you may have about the changes introduced by Regulation (EU) 2026/382 and its practical application.
On 17 February 2026, a historic agreement was approved between the European Union (EU) and the United Kingdom regarding Gibraltar, which is expected to enter into force provisionally on 15 July 2026. This agreement will thus complete the legal framework for relations between the EU and the United Kingdom established by the Trade and Cooperation Agreement in force since 2021.
By way of summary, we consider it relevant to outline the changes that this agreement will entail in the areas of customs and indirect taxation:
Customs
- This agreement establishes a customs union between the European Union and Gibraltar, meaning that this territory will become part of the common customs territory. Consequently, goods will be able to move between the EU and Gibraltar without being subject to customs duties or quantitative restrictions.
- Despite this customs union, as long as Gibraltar retains its status as a ‘third territory’, customs and control formalities will apply to the movement of goods within this union. These formalities must be carried out at a designated customs point (DCP) in La Línea de la Concepción (a branch office is also established at Gibraltar Airport), Sagunto or Algeciras. Finally, there will be another in Portugal for situations where the Spanish DCPs are inoperative.
- Generally speaking, within the framework of this union, goods may only enter and leave Gibraltar by land, although the following exceptions are established where entry and/or exit by sea is permitted:
- Supply operations at the port and airport of Gibraltar.
- Completion of special procedures.
- Transport by sea from Algeciras to Gibraltar (less than 2 hours) is permitted under the T2GI transit procedure, provided that the goods are unloaded in full in Gibraltar.
- Furthermore, the movement of goods between the territories of this union must be documented by means of a declaration, code T2GI or T1GI (transit), depending on the procedure under which they are placed.
- The Agreement establishes a system of joint supervision between the EU and Gibraltar through compliance checks, including checks on the documentation of goods, ships, aircraft and travellers, as well as specific checks on special customs procedures. Furthermore, the Union’s authorities will have real-time access to Gibraltar’s customs systems.
- Operators exchanging goods between the EU and Gibraltar under the mandatory transit procedure must provide a guarantee to the relevant customs authority for the amount of the potential customs debt represented by the goods exchanged.
- For the purposes of the previous paragraph, the main actions to be taken by operators are:
- They must point out and declare a representative in Gibraltar within the guarantee, including surname, first name, company name and full address, for the guarantee to be valid for the operations.
- They must formally request the amendment of their existing authorisations for transit operations so that these can also be used for transactions with Gibraltar.
- With regard to the guarantees provided, two situations can be distinguished:
If operators already have a prior guarantee, a new one will not be necessary provided that its scope is extended to cover operations with Gibraltar; this extension may be carried out by means of an addendum.
If a new guarantee is provided, it must comply with the models set out in the IA UCC.
Transaction tax
- Gibraltar will introduce a single-stage indirect tax known as the “transaction tax”, which will be levied on imports, production, unauthorised entry, and goods carried in travellers’ luggage in excess of the allowances provided for travellers.
- The rate of the “transaction tax” may not be lower than the lowest VAT rate applied by an EU Member State, currently 17% in Luxembourg. This rate will be reached following a three-year adjustment period, with 15% applied in the first year, 16% in the second, and 17% or the lowest rate applicable at that time.
- Gibraltar may set reduced and super-reduced rates of the tax.
- In the case of the reduced rate, this may not be lower than 5% and will apply, amongst other things, to agricultural products, plants, clothing, bicycles and works of art.
- The super-reduced rate established in the agreement will be 0% for food products, water supply, pharmaceutical products, medical and healthcare equipment, amongst other products.
Excise Duties
- The excise duties to be implemented in Gibraltar shall be those provided for in the harmonised regulations of the European Union, and the minimum tax rates set out therein must be applied; under no circumstances may taxes lower than those set in said regulations be applied.
- Following provisional entry into force and within a three-year transition period from the date of entry into force of the Agreement, tax rates must be brought into line with those applied in Spain, such that they may not differ by more than six percentage points from those applied in Spain or must be equivalent to at least 94% of the Spanish rates.
- Petroleum products and tobacco are exempt from this general rule; in the case of petroleum products, the rates applicable in Spain must be reached three years after the entry into force of the Agreement. With regard to tobacco, the minimum rates provided for in EU legislation shall apply, and in the case of cigarettes, these may not differ excessively from the retail prices in Spain.
- The United Kingdom, in relation to Gibraltar, must establish a traceability system similar to that of the EU from the entry into force of the Agreement for cigarettes and rolling tobacco. For other tobacco-related products, this must be established within 24 months.
- The United Kingdom will also adopt measures such as the quarterly exchange of information and cooperation with the EU in the fight against smuggling to improve the monitoring of tobacco.
- Both parties are obliged to provide information at the request of the other party within 24 hours of the request.
- Requirements equivalent to those of the EU must be applied regarding product warnings, the prohibition of oral tobacco and distance sales, and the destruction of seized tobacco.
In addition, there are plans to set up an independent advisory body known as an ‘observatory’, which will be responsible for reviewing annually whether differences in tax rates are causing distortions in consumption, and may propose that Gibraltar adjust its tax rates by raising or lowering them.
How can we assist you?
We recommend that traders carry out a review of their trade relations with Gibraltar in order to comply with the formalities required under this Agreement, particularly regarding customs, transit and guarantees, as well as the new tax obligations arising from its implementation.
Salinas & Partners, with over 30 years’ experience in international trade and customs, are at your disposal for any queries or comments you may have.
On 14 October 2025, the Single Administrative Document (SAD) PreUCC for imports is scheduled to be phased out completely. New import declarations must be submitted in accordance with Annex B of Delegated Regulation (EU) 2015/2446 (DA-UCC) and Implementing Regulation (EU) 2015/2447 (IA-UCC) (using codes such as H1 for free circulation, H7 for low-value shipments, I1 for simplified declarations, etc.) in line with the adaptation to the Union Customs Code (UCC) and European standards for the digitisation of customs procedures.
On 25 September 2025, “Royal Decree-Law 10/2025 of 23 September came into force, adopting urgent measures against genocide in Gaza and in support of the Palestinian population”. Among other extraordinary measures, Spain has banned the exchange of defence and dual-use materials with Israel.
As of April 15, imports into the European Union of certain products originating in the United States will be subject to an additional ad valorem tariff in the range of 4.4 to 25 percent, with some of these products potentially exceeding a total tariff of 50 percent.
On 17 March, the Tax and Customs Control Plan was published (BOE Resolution of 27 February), which sets out the lines of action and strategies to be carried out by the Tax Agency in 2025 for the effective application of the State tax and customs system