How to ship goods from Spain to a customer in the United States: 2026 guide for SMEs

You have closed a sale with a customer in the United States and now the goods have to leave Spain. For many SMEs it is the first time anyone has had to think about an importer of record, an HS code or a commercial invoice. This guide walks through what the US side needs, which documents travel with the goods, which products deserve a check before you ship, and how a door-to-door quote on DAP terms works when you send it with us.

First, what changed in 2025–2026: there is no duty-free threshold any more

Until August 2025, a shipment worth $800 or less could enter the US without duty under the "de minimis" rule. That is over. Executive Order 14324, signed on 30 July 2025, suspended duty-free de minimis treatment for goods from every country of origin, with effect from 12:01 a.m. EDT on 29 August 2025. U.S. Customs and Border Protection (CBP) applies it to merchandise valued at $800 or less arriving by any mode, including post, unless a separate exception applies (CBP, fact sheet on the suspension of duty-free de minimis treatment, verified 22 October 2026). CBP also notes that a statutory repeal of the exemption is scheduled to take effect on 1 July 2027, so the suspension is not going to be reversed.

The practical meaning for a Spanish exporter: a $300 box of spare parts is now a dutiable import, just like a $30,000 pallet. Duty is assessed on the product's tariff classification and declared value. Because the EU has no free trade agreement with the US, Spanish or EU origin does not lower the rate. US tariff rates moved repeatedly through 2025 and 2026, so we deliberately do not print a rate table: your customer or their broker checks the rate in force for the product on the day of entry.

Who is the importer of record, and what they need

Every US import has an importer of record: the party legally responsible for the entry, for the accuracy of the declaration and for paying the duty. When you sell on DAP terms (delivered to the customer's door, duties unpaid), that party is normally your customer. Three things they should have ready:

The documents that travel with the goods

Two documents do most of the work: the commercial invoice and the packing list. The invoice is the basis for the declared value and the classification, so it needs: your company name, address and EORI number; the customer's name, address and EIN; invoice number and date; the Incoterm with its named place (for example "DAP Houston, Incoterms 2020"); the currency; and, per line, a plain-language description of the goods, the HS code, the country of origin, quantity, unit price and total. The packing list repeats the shipment physically: number of boxes or pallets, dimensions, gross and net weight, and what is in each package. We check both against what we collect before the goods fly.

HS codes. The Harmonized System gives every product a six-digit code that is the same worldwide; the US extends it to ten digits in its Harmonized Tariff Schedule (HTSUS), and that ten-digit line sets the duty rate. You can find the six-digit heading for your product in the EU's TARIC database or on Access2Markets; your customer's broker confirms the US ten-digit line. A wrong code is the most common cause of a delayed or over-charged entry.

Country of origin. Even without a trade agreement, the origin must be declared on the invoice and, for most products, marked on the goods themselves; goods you bought from a non-EU supplier keep their original origin.

Products that need a check before shipping

Some goods are controlled by a second US agency besides CBP, and the entry is not released until that agency clears it. The most frequent one for Spanish exporters is the Food and Drug Administration (FDA):

• Food and beverages (including samples) need a Prior Notice filed with the FDA before arrival — at least 4 hours before for air freight, through the broker's CBP filing or the FDA Prior Notice System Interface — and the manufacturer's food facility registration number (FDA, Filing Prior Notice of Imported Foods, verified 22 October 2026). Food that arrives without adequate prior notice can be refused.
• Cosmetics, dietary supplements, medical devices and drugs go through FDA entry review; registration and labelling rules apply by product category (FDA, Import basics, verified 22 October 2026).
• Other agencies may apply depending on the product: plant and animal products, radio-equipped electronics, children's products. Your customer's broker can tell you in advance which flags your HS code raises.

Air pallet or boxes?

Both fly. Air freight is charged on the greater of the actual weight and the volumetric weight (length × width × height in centimetres, divided by 6,000), so a large, light box pays for its volume and a pallet of machined parts pays for its weight. If the goods do not come packed or palletized, we prepare them for the flight, and that appears as a separate line in the quote.

How a DAP quote works with us

Our quote is door to door on DAP terms. It covers collection at your warehouse or office (or drop-off at ours), packing or palletizing if needed, the export documentation, the air freight and delivery to your customer's address. It does not include US import duties, the broker's fee or any US agency charge: those are assessed at entry and paid by your customer, which is exactly what DAP means. When we quote, we tell you how the shipment will be cleared, so you can warn your customer before closing the sale. We do not publish a tariff or promise a transit time; we reply with a concrete price within 24 business hours.

What to tell your US customer before closing the sale

• The price is DAP: delivered to their door, import duties and taxes not included.
• They, or their broker, will be the importer of record; we need their EIN and the broker's contact if they have one.
• Duty is due from the first dollar; the rate depends on the HS code and can change, and duty already paid is not refunded automatically on a return.

What we do

For companies in Spain, we handle the shipment from your door to your customer's: we collect at your warehouse or office, or you bring the goods to our warehouse; we pack or palletize if needed; we prepare all the export documentation; we fly boxes and pallets; and we deliver door to door. Import duties and taxes at destination are paid by the receiver. We coordinate carriers and warehouses and work with the customs broker at destination; we are not a customs broker ourselves, and the customs information above is for planning, not advice. If your goods include lithium batteries, perfume, aerosols or chemicals, they can still fly: we run the dangerous-goods process in Spain and a DG specialist quotes the repacking. We reply within 24 business hours.

See also: export logistics from Spain and dangerous goods by air from Spain.