The Ministry Economic and the Spanish Treasury has two administration points that deal with customs: Tenerife north airport, within the municipal area of La Laguna and Tenerife south airport located in Granadilla de Abona. Both customs offices are in charge of controlling the flow of merchandise arriving on the Island with the support of the Custom Security Service whose headquarters are based in the island’s capital, Santa Cruz.
The products purchased in Tenerife and transported by passengers to the rest of Spain and Europe are governed by the principal of free circulation even though there are some products which are restricted such as tobacco (maximum of 220 cigarettes), alcohol (no more than two litres of wine or liqueurs) or perfumes (250 cubic cm). More detailed information can be obtained by visiting www.todotenerife.es and by referring to the different customs arrangements in each country.
Those people or companies wishing to import, merchandise into Tenerife which may then be exported from the island within a time period of no more than one year may benefit from an ATA pass (www.atacarnet.com). It is valid in 69 countries which allow exemption of tax payment on merchandise.