Additional sets of counterfoil and vouchers are needed for Carnets entering the Canary Islands, Ceuta, and Melilla.

• As Canary Islands do not belong to the EU VAT Territory an extra set of white counterfoils/vouchers must be used.
• Since the end of 2013 ATA Carnets are being accepted by local authorities in Ceuta and Melilla without official confirmation from the local authorities.
• Both are autonomous territories located in the North Africa.
• To visit these cities, Holders will either go through Málaga or Cádiz by sea or Madrid or Málaga by plane.
• Ceuta and Melilla belong to EU but is not a part of the Customs Union territory.
• Ceuta and Melilla have their own taxes named IPSI; the rate is from 0.5% to 10% of the value declared.
• To travel between EU, including Spain, to and from Ceuta and Melilla, two sets of white counterfoil/voucher must be issued, one set for entry into Ceuta or Melilla and one set entry back to Spain or other EU countries.
• To visit both Ceuta and Melilla, two sets of white counterfoil/voucher must be issued each city.

Spanish Customs