What are tariffs and how do they affect the price of products

Tariffs are once again at the center of the economic debate due to trade tensions between major powers. This is how they work, who really pays them, and why they can end up making everything from a car to a mobile phone more expensive.

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Tariffs have regained prominence in the global economy. The United States, the European Union, and China have reactivated in recent years trade measures that affect thousands of products and ultimately have consequences for companies, consumers, and markets.

Although they are often presented as a tax on imports, their functioning and effects go much further. In many cases, the cost ends up being passed on to the final price paid by the consumer.

What is a tariff?

A tariff is a tax that a country applies to products coming from abroad. Its objective can be to raise revenue, protect the national industry from foreign competition, or respond to measures taken by other countries.

When a company imports a product subject to a tariff, it must pay that tax before being able to sell it in the market.

For example, if a country imposes a 20% tariff on certain imported vehicles, the cost of introducing those cars into the market will be 20% higher.

Who really pays the tariff?

Although the tariff is initially paid by the importing company, the cost is not always borne by that company.

Companies can choose to:

  • Reduce their profits to absorb part of the tax.
  • Negotiate a lower price with the foreign manufacturer.
  • Pass on all or part of the increase to the consumer through higher prices.

For this reason, in many cases, tariffs end up affecting the wallets of buyers.

Why are they imposed?

Governments use tariffs for different reasons:

  • Protect national sectors from cheaper foreign products.
  • Favor domestic production and employment.
  • Politically pressure other countries during trade negotiations.
  • Respond to practices considered unfair, such as dumping or certain public subsidies.

In recent years, tariffs have also become a tool of diplomatic pressure within major international trade disputes.

What products can be affected?

Tariffs can be applied to practically any merchandise.

Among the products that have most frequently been subject to these measures are:

  • Vehicles.
  • Steel and aluminum.
  • Agricultural products.
  • Food.
  • Appliances.
  • Technology.
  • Industrial components.

Each decision depends on the trade policy of the country imposing them.

How do they affect the consumer?

When import costs rise, consumers may notice several consequences:

  • Price increases.
  • Lower supply of certain products.
  • Delays in supply chains.
  • Changes in the brands available in the market.

The impact depends on whether companies pass on the cost increase to the final price.

Do tariffs always benefit the country that imposes them?

Not necessarily.

Although they can temporarily protect some national sectors, they can also cause:

  • Increased costs of products for consumers and businesses.
  • Trade retaliation from other countries.
  • Reduction of exports.
  • Lower competitiveness of certain industries that depend on imported components.

Therefore, economists often consider that their effects depend on the context and the duration of the measures.

What is the difference between a tariff and a tax?

The main difference is the moment it is applied.

A tariff exclusively taxes products coming from abroad when they enter a country.

In contrast, taxes like VAT are applied to the sale of goods and services regardless of where they were manufactured.

Why are they back in the news?

Trade tensions between the world's major economies have brought tariffs back to the center of economic debate. Decisions about new rates on foreign products can affect international trade, modify supply chains, and ultimately influence the price that businesses and consumers pay in numerous countries, including Spain.

More key points, information and questions with FREN

AI-GENERATED CONTENT

What is the current status of the parliamentary processing of any trade agreement related to tariffs in the European Union?

In the General Courts, there is currently no record of the processing of any European Union trade agreement on tariffs that requires specific parliamentary authorization (for example, an EU‑Mercosur treaty or a new EU‑Morocco tariff agreement). What is underway is an internal Draft Law to respond to a “tariff threat” and several political control initiatives (non-legislative motions and hearings) related to EU trade agreements. Strictly legally, the only parliamentary procedure with direct effect on tariffs is that draft law derived from Royal Decree‑Law 4/2025. The rest of the initiatives are political statements without direct binding force on the EU's trade policy.

1. Draft Law responding to the tariff threat

The central piece right now is the Draft Law “on urgent measures to respond to the tariff threat and to relaunch trade”, stemming from Royal Decree‑Law 4/2025:

  • Origin: approved by the Council of Ministers as a Royal Decree‑Law on April 8, 2025, according to the Council of Ministers reference, and published as Royal Decree‑Law 4/2025 in the Official State Gazette (BOE) on April 9, 2025 (BOE 04/09/2025).
  • Conversion into Draft Law: the Congress agreed to process it as a draft law; it appears as initiative 121/000057, accessible in the Congress file.
  • Current status: the deadline for submitting amendments has been extended until September 2, 2026, placing the initiative in a still initial phase (phase of amendments to the articles in Congress, prior to committee and report).

This law is not an international EU agreement but a Spanish regulation to respond to a “tariff threat” and support trade relaunch, presumably against decisions by third countries. No further details on the specific content are available in the sources.

2. Parliamentary initiatives on EU trade agreements

2.1. Mercosur

Regarding the EU‑Mercosur Association Agreement and the Interim Trade Agreement, what is underway are control and political position initiatives, not a formal ratification procedure:

  • Non-legislative motion (Congress) to reject the provisional application of the EU‑Mercosur Agreement: included in the Congress Bulletin (BOCG D‑493) as initiative 162/000725 presented by the Vox Group. The Board admits it for processing as a Non-legislative Motion before the Plenary. Status: pending debate in Plenary; no resolution recorded.
  • Hearing of the Minister of Agriculture before the Joint Committee for the EU “to report on the signing of the Association Agreement and the Interim Trade Agreement between the European Union and Mercosur and the impact on the primary sector”: initiative 711/000572 in the Senate, consultable in its Senate file. It remains in process as a hearing.

The Vox Non-legislative Motion itself cites analyses and news about the European processing of the agreement, such as a legal opinion requested by the European Parliament (European Parliament note), the suspension in the European Parliament (RTVE information), and other media analyses such as La Razón, ComexLatam, Unión de Uniones, and El Debate. All this reinforces the context but does not change that in Spain there is not yet an EU‑Mercosur treaty submitted to parliamentary authorization.

2.2. Morocco and the agricultural sector

Regarding the EU‑Morocco trade agreement and third-country competition:

  • Non-legislative motion in the Senate on “defense of Spanish farmers and strengthening safeguards in the trade agreement between the European Union and Morocco”: initiative 663/000227, consultable on the Senate portal. It is in process, with no additional details in the sources.
  • Non-legislative motion on foreign trade in the agricultural sector (161/000902), registered by PSOE, Sumar, and Mixed Group, focused on safeguards against imports, including possible activation of mechanisms provided in EU regulations (for example, Regulation (EU) 1308/2013). It is published and pending processing; the text can be consulted in the BOCG D‑159.
  • Other Vox non-legislative motions in Congress address unfair competition from third countries (161/001097, text in the BOCG D‑216) and defense of national production in foreign trade (161/002018, in the BOCG D‑328), also as political orientation initiatives.

None of these non-legislative motions by themselves imply the approval, modification, or legal rejection of an EU trade agreement; they merely urge the Government to adopt certain positions in Brussels.

3. Absence of EU tariff treaties under parliamentary ratification

With the available information, there is no authorization of an EU trade treaty on tariffs in parliamentary phase in the XV Legislature (neither free trade agreements nor economic association agreements that currently require an authorization vote in Congress or Senate). The activity focuses on:

  • An internal draft law responding to the tariff threat (121/000057) in the amendment phase.
  • Control and political debate initiatives on EU agreements (Mercosur, Morocco) and agricultural trade.

In parallel, the Government and Administration have processed regulations and agreements linked to trade, customs, or the EU but outside the category of “tariff trade agreement” in the strict sense: financial and securities market reforms (agreement 02/11/2025, agreements 03/04/2025, reference 03/24/2026, public hearing at [link]), economic-tax measures (RDL 12/23/2024, BOE 12/24/2024), modification of the Internationalization Fund (public hearing, reference 11/04/2025, agreement 06/23/2026, Royal Decree 519/2026), development cooperation (reference 12/09/2025, Royal Decree 517/2026), subsidy to CITpax (public consultation, agreement 06/23/2026, Royal Decree 516/2026), the 2026 Annual Decent Employment Plan (BOE 07/21/2026), publications of treaties and international agreements (BOE 07/16/2026, BOE 07/03/2026), customs and excise taxes (BOE 07/03/2026), agri-food internationalization (BOE 07/01/2026), support for retail trade (BOE 05/15/2026), the administrative agreement with the United Kingdom regarding Gibraltar (reference 07/14/2026, BOE A‑2026‑15672, BOE A‑2026‑15673), Canary Islands regional regulations and aids (BOC 06/29/2026, BOC 06/26/2026, BOC 06/10/2026), scholarships for foreign trade product control (hearing, Order ECM/646/2026), management of the EU Emission Rights Registry (preliminary market consultation, prior public consultation, public hearing, BOE 07/31/2024) and regulation of textile and footwear waste (national public information, notification TRIS at TRIS).

All this shapes a context of intense regulatory and political activity in trade matters but, according to the consulted sources, there is currently no EU tariff trade agreement in a formal parliamentary authorization phase in Spain.

What specific contents does the Draft Law on urgent measures to respond to the tariff threat include, and how might it affect Spanish exporting sectors? At what exact point is the negotiation of the EU‑Mercosur association agreement, and what real influence margin does the Spanish Parliament have on its final outcome? What tariff safeguard mechanisms does EU legislation provide to protect the Spanish agricultural sector against imports from third countries such as Morocco or Mercosur partners?

What are the competencies and functions of the Ministry of Industry, Trade and Tourism of Spain regarding tariff policy?

The role of the Ministry of Industry, Trade and Tourism (MINCOTUR) in tariff policy is practically articulated through its competence over foreign trade in goods and trade policy, mainly exercised through the Secretary of State for Trade and, within it, the Directorate General for International Trade and Investments and the Directorate General for Trade Policy. According to Article 9 of Royal Decree 139/2020, as amended by Royal Decree 13/2023, these are the bodies leading the Ministry's action in this area. Although the available excerpts do not detail point by point each tariff function, a clear block of competencies on the design and execution of trade and foreign trade policy can be identified.

Basic organizational and regulatory framework

The current structure of MINCOTUR is given by Article 9 of Royal Decree 139/2020, of January 28, on the basic organic structure of ministerial departments, modified by Royal Decree 13/2023. This provision establishes that the Ministry is organized, among other bodies, into:

  • Secretary of State for Trade, which oversees:
    • The Directorate General for International Trade and Investments.
    • The Directorate General for Trade Policy.
  • Secretary of State for Tourism.
  • General Secretariat for Industry and SMEs.
  • Undersecretariat of Industry, Trade and Tourism and Technical General Secretariat.
  • Special commissioners linked to various industrial PERTEs.

The preamble of Royal Decree 13/2023 itself recalls that the detailed development of the Ministry's structure is contained in Royal Decree 998/2018, of August 3, which also was amended by that royal decree. The available excerpts mainly describe the creation and functions of the special commissioners but do not reproduce the articles dedicated in detail to the Secretary of State for Trade or its directorates general, where the specific functions on tariff and trade policy are concentrated.

Substantive competencies related to tariffs and foreign trade

Based on this organizational configuration and the sectoral regulations cited in the searches (especially regarding foreign trade, product control, and support for internationalization), the Ministry's functions can be ordered into three major blocks, always without prejudice to the detail being in the articles of Royal Decree 998/2018, not fully reproduced in the accessible texts:

1. Design and coordination of trade and tariff policy

The existence of a Directorate General for Trade Policy within the Secretary of State for Trade indicates that this body concentrates the tasks of analysis, proposal, and coordination of the Spanish position on trade policy, in which tariff policy is an essential component. In the context of the EU common commercial policy — competent to set the common external tariff — the Ministry acts as the substantive department preparing the Spanish position and channeling the interests of industry and foreign trade to the community forums.

This function is supported by sectoral development regulations related to foreign trade and product control, such as, among others, Order PCM/3/2021 (on Tax Agency departments and customs functions), Order PCM/494/2022 (National Committee for Trade Facilitation), or Order PCI/933/2019 on special customs regimes. Although these provisions do not formally assign tariffs to MINCOTUR, they do evidence its role in designing trade policy and liaising with other departments with direct competence in customs and taxation.

2. Management of foreign trade in goods and product control

The Directorate General for International Trade and Investments assumes operational competencies over foreign trade in goods and investments, in coordination with other ministries. The Ministry intervenes in establishing requirements and controls on import and export, especially when responding to industrial policy objectives, product safety, or defense.

This is reflected in a set of sectoral regulations in which MINCOTUR or its Secretary of State for Trade appear, such as Royal Decree 414/2022 and Order ICT/697/2019 (control of foreign trade in defense material and dual-use products), or Order PJC/161/2026 and Royal Decree 330/2008 it refers to, on import controls for product safety reasons. All these regulatory pieces outline a clear role of the Ministry in regulating the conditions of access of goods to the Spanish and community market, which intertwines with the tariff regime.

3. Participation in external projection and internationalization

The dimension of support for internationalization and market opening, which also conditions the Spanish position on tariff matters, is articulated through instruments such as aid to exporters' associations (Order ICT/870/2023), market opening lines (Order ICT/1116/2021), or ICEX programs like ICEX-Brexit (Royal Decree 114/2023). Although focused on promotion and financial support, these policies coordinate with the EU's tariff and trade policy because they affect sectors especially sensitive to tariffs and trade defense measures.

In summary, the Ministry does not directly set the tariff (competence of the European Union and, in the revenue field, of the Ministry of Finance and the Tax Agency), but it assumes a central role in the definition of Spanish trade policy, in managing foreign trade in goods, and in articulating the country's position before tariff changes and trade negotiations, through the Secretary of State for Trade and its specialized directorates general.

What specific functions do the Directorate General for International Trade and Investments and the Directorate General for Trade Policy have according to Royal Decree 998/2018? How does the Ministry of Industry, Trade and Tourism coordinate with the Ministry of Finance and the Tax Agency in the practical application of tariffs? What role does the Ministry have in defending Spanish industrial sectors against anti-dumping measures or other EU trade defense measures?

What laws regulate the imposition of tariffs in Spain and the European Union?

The imposition of tariffs in Spain is basically determined by European Union law: the EU sets the common customs tariff and the common commercial policy, and Spain applies that framework through its internal customs regulations and the organization of the Tax Agency. At the European level, the core is the Union Customs Code and its implementing regulations, along with sectoral regulations and trade agreements that modify or reduce customs duties. In Spain, a series of royal decrees and ministerial orders adapt the national customs tariff to the common customs tariff and regulate the management and competencies of the Customs and Excise Department. Below is a synthesis of the most relevant regulations differentiating between the EU and Spain.

1. European Union law on tariffs and trade policy

The primary framework is given by the Treaty on the Functioning of the European Union (TFEU), expressly cited in Spanish regulations such as Royal Decree 552/2020, of June 2, on compensation for the transport of goods included in Annex I of the TFEU (Royal Decree 552/2020), which refers to the list of agricultural and agrarian-based products subject to the common regime.

At the regulatory level, the key rules are:

  • Union Customs Code (UCC): Regulation (EU) No 952/2013 of the European Parliament and of the Council, of October 9, 2013, establishing the Union Customs Code. It is cited and developed in Order PCI/933/2019, of September 11, relating to special customs regimes (Order PCI/933/2019).
  • Delegated Regulation (EU) 2015/2446, of July 28, 2015, and Implementing Regulation (EU) 2015/2447, of November 24, 2015, which complete and develop the UCC, also extensively cited in Order PCI/933/2019.
  • Former Community Customs Code: Council Regulation (EEC) No 2913/92 and its Implementing Regulation (EEC) No 2454/93 of the Commission, mentioned in Commission Regulation (EC) No 3254/94 (Regulation (EC) 3254/94), still relevant for historical operations and regimes.
  • Commission Regulation (EEC) No 3830/92, of December 28, 1992, which regulated the elimination of customs duties between Spain and the “Community of the Ten” and Spain's application of the common customs tariff rights from January 1, 1993 (Regulation (EEC) 3830/92).
  • Council Decision 2014/335/EU, Euratom, of May 26, 2014, on the system of the EU's own resources, which integrates customs duties as traditional own resources (Decision 2014/335/EU).

Additionally, the common commercial policy is specified in numerous trade or association agreements that include tariff concessions (quotas, reductions, or eliminations of duties). Many of them are published in the BOE as international instruments, for example:

Other international customs instruments (for example, the TIR Convention or the Kyoto Convention for the simplification of customs procedures) are incorporated into the EU and Spanish legal systems through decisions or acceptance instruments, such as amendments to the TIR Convention (TIR Convention amendments) or acceptance of the Kyoto Convention (Kyoto Convention).

2. Spanish application and development regulations

Although tariff rates are set at the EU level, Spain has approved numerous regulations to adapt and apply the common customs tariff and organize its management:

  • Adaptation of the national tariff to the common customs tariff: in the early 1990s, various royal decrees modified the Spanish Customs Tariff to align it with the common customs tariff, such as Royal Decree 388/1991, of March 22, which incorporates certain modifications of the common customs tariff into the Spanish Customs Tariff (Royal Decree 388/1991), or various modifications of Appendix I of the Tariff (Royal Decree 550/1990, Royal Decree 552/1990, Royal Decree 993/1990, Royal Decree 893/1991, Royal Decree 895/1991, Royal Decree 1293/1991, Royal Decree 1730/1991, Royal Decree 1845/1991, Royal Decree 1846/1991, or the tariff quotas of Royal Decree 2277/1993, of December 22, for products of chapter 27 (Royal Decree 2277/1993).
  • Operational management and special regimes: besides the already mentioned Order PCI/933/2019, which regulates the authorization of inward processing, outward processing, and temporary import regimes based on the UCC, relevant are the rules on the single administrative document (SAD), such as the Resolution of July 11, 2014 (SAD instructions 2014) and its amendments in 2019 and 2022 (resolution 2019, resolution 2022), as well as Order HAC/559/2021, of June 4, on exempt provisioning and duty-free sales (Order HAC/559/2021).
  • Organization of the Customs Department: Order PRE/3581/2007 was amended by Order PCM/3/2021, of January 11 (Order PCM/3/2021), which reorganizes the departments of the State Tax Administration Agency and their competencies, including the application of customs legislation and the use of harmonized IT systems required by the UCC. This order repeals or modifies previous customs regulations, such as Order EHA/2343/2006 (Order EHA/2343/2006), Order EHA/1755/2005 (Order EHA/1755/2005), and the Order of December 21, 1998, which developed the previous Community Customs Code (Order 12-21-1998).
  • Combating smuggling: Organic Law 12/1995 was amended by Organic Law 6/2011, of June 30 (Organic Law 6/2011), which strengthens the criminal protection of the customs system, although it does not set tariffs but protects their collection.

Alongside these regulations, there are numerous bilateral customs mutual assistance agreements, such as the agreement with the United States (Spain–US customs agreement) or Norway (agreement with Norway), and detailed provisions on travelers and exemptions (circular on travelers, resolution on 10% single right), which complete the practical regime of tariffs and import duties.

Finally, the permanent reform of the European framework is reflected in national regulations implementing EU law, such as Royal Decree-Law 5/2023 (RDL 5/2023) or Law 11/2023 (Law 11/2023), which, although they do not set tariffs, adjust the Spanish legal system to new European obligations, also in trade and own resources matters.

Other international instruments and decisions with customs or trade components appearing in the sources include, among others: the Universal Postal Union Acts (UPU Acts 2021, UPU Acts 2019, UPU Acts 2016, UPU Acts 2012), various resolutions on transport security (2025 aviation security resolution, 2024 aviation security resolution, 2022 resolution, 2021 resolution, January 2021 resolution), Law 9/2022 (Law 9/2022), the Military Penal Code (Organic Law 14/2015, Organic Law 13/1985, Organic Law 4/1987), Law 46/2015 (Law 46/2015), as well as resolutions and rulings that, although they do not set tariffs, affect the normative and administrative context where they are applied (Order TRM/964/2024, Order TMA/1126/2023, hazardous goods resolution, Order TMA/370/2022, Royal Decree 934/2021, Royal Decree 93/2019, Supreme Court ruling 04-03-2018, Nokia agreement, master's study plan, Order ECD/330/2012, Order EFD/659/2024, Royal Decree 1572/2011, Royal Decree 1085/2020, Royal Decree 1165/1995, Council Decision 12-08-1994, Commission Decision 02-22-1990, Spain–US agreement).

Could you explain in more detail how the Union Customs Code works in setting and managing tariffs? What specific role does the Customs and Excise Department of the AEAT have in the daily application of tariffs in Spain? How do the main EU trade agreements (such as those with Colombia and Peru or CARIFORUM) affect the tariffs a Spanish company pays when importing or exporting?

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