(a) The following items may be imported into Spain by passengers of 15 years or older from Europe and the Mediterranean countries of Asia and Africa without incurring customs duty:
200 cigarettes or 100 cigarillos or 50 cigars or 250g tobacco ; 1 litre of spirits if exceeding 22% volume or 2 litres of alcoholic beverage not exceeding 22% volume; 2 litres of wine; 250ml eau de toilette and 50g of
perfume; gifts to the value of Pta5000 (Pta2000 for children under 15 years of age).
(b) Visitors over 17 years of age arriving from EU countries with duty-paid goods:
800 cigarettes and 400 cigarillos and 200
cigars and 1kg of tobacco; 90 litres of wine (including up to 60 litres of sparkling wine); 10 litres of spirits; 20 litres of intermed-iate products (such as fortified wine); 110 litres of beer.
Notes: (a) The allowance on tobacco products is doubled for all other nationals.
(b) Although there are now no legal limits imposed on importing duty-paid tobacco and alcoholic products from one EU country to another,
travellers may be questioned at customs if they exceed the above amounts and may be asked to prove that the goods are for personal use only.
(c) There are no import restrictions for the Canary Islands (except for gifts valued
at more than Pta8000).