Spanish Customs values shipments at C.I.F. (cost, insurance and freight) prices. For U.S. products, the tariff rate averages five percent. A registered customs agent must clear all shipments through customs. Usually, total costs to clear customs are between 20 to 30 percent of the shipment's C.I.F. value. This estimate includes tariffs, a 21 percent Value Added Tax (VAT), plus customs agent and handling fees. Total costs are lower for goods assessed at lower VAT levels (i.e. foodstuffs).