Canary Islands

You're traveling to the Canary Islands with a GoPro Hero 12 and its manufacturer's dive housing, total value around 500 €. Upon arrival in Tenerife or Gran Canaria, no declaration is necessary: your equipment is admitted duty-free as personal effects under the temporary admission regime of the Union Customs Code. Simply use the green 'nothing to declare' channel. However, keep your purchase invoice (a photo on your smartphone is sufficient) to prove the camera belonged to you before the trip. Main risk: upon return to mainland Spain or another EU country, customs might suspect a local purchase (the Canary Islands are outside the VAT territory). The 430 € threshold would then apply. Prior proof of purchase or a timestamped photo of the equipment before departure will help you avoid any discussions with the Agencia Tributaria.

You're bringing a Sony A6700 with an Ikelite housing, two strobes, and a macro lens, total value around 3,500 €. Upon arrival in the Canary Islands, use the green channel: the temporary admission regime covers personal photo equipment to be re-exported at the end of your stay, with no value limit, whether you're coming from the EU or a third country. A precaution recommended by the AEAT: prepare a list of serial numbers and keep purchase invoices, especially useful for values over 1,000 €. Risk: upon return to the European mainland, customs might ask you to justify that the equipment was not purchased in the Canary Islands (IGIC at 7% instead of mainland VAT, sometimes attractive prices). Without proof, you could risk VAT on the value exceeding 430 €. Photograph your equipment with visible serial numbers before departure.

You're traveling with a full-frame Canon R5, Nauticam housing, aluminum arms, two Retra strobes, and macro/fish-eye lenses, total value around 14,000 €. For strictly personal use (leisure), no mandatory formalities: temporary admission applies with no value cap. Nevertheless, prepare a comprehensive file: detailed list with serial numbers, invoices, timestamped photos. If your trip has a professional dimension (paid filming, editorial assignment, paid workshop), an ATA Carnet issued by a Chamber of Commerce in your country is highly recommended — the AEAT fully accepts it. Have it stamped upon arrival and departure. Main risk: an inspection upon return to the EU mainland with 14,000 € worth of equipment without proof of origin could lead to heavy VAT taxation. An inspection upon arrival due to suspicion of undeclared commercial use is possible but rare for a tourist diver.

Do I need to declare my underwater photo equipment when arriving in the Canary Islands from France or Germany?

No. Although the Canary Islands are outside the EU VAT territory, they are part of the EU customs territory. Your personal equipment (housing, camera, strobes) is admitted without value limit under temporary admission, provided you re-export it at the end of your stay. Use the green channel. Just keep invoices and serial numbers accessible in case the AEAT conducts a random check.

Why does the 430 € threshold concern me upon return to the European mainland?

Since the Canary Islands are outside the EU VAT territory, goods purchased there (IGIC at only 7%) are subject to the 430 € traveler's allowance upon return to the mainland. Customs might assume your equipment was purchased in the Canary Islands. An invoice predating your trip or timestamped photos of the equipment with serial numbers prove it already belonged to you and prevent any taxation.

Do I need an ATA Carnet for professional underwater filming in the Canary Islands?

Highly recommended, yes. Spain accepts the ATA Carnet for professional equipment under temporary admission. Request it from your country's Chamber of Commerce before departure, and have it stamped by the AEAT upon arrival and departure. Without a Carnet, commercial use could theoretically trigger the 7% IGIC on the value of the equipment, plus potential administrative complications.