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Due to our non-mainland Spain location, Ceuta has always benefited from a more advantageous tax system than the Mainland Spain. An example of this special treatment is its category as a duty free zone and therefore goods can be imported and exported tax free, which lowers their cost.
This situation also implies that Value Added tax (VAT) is not applicable either, which is replaced by our Production, Services and Importation Tax (IPSI), a local indirect tax, which is charged at a rate from 0.5% to 10%, therefore very much lower than the 21% VAT applicable on the Mainland Spain, which means there are better prices for all kinds of consumer goods, such as jewellery, liquor, tobacco, electronic goods, etc.
Ceuta offers quality, variety and professionalism at very affordable and attractive prices for visitors.