Improvements in logistics could help push e-commerce sales in Spain. Many Spanish online shopping carts are abandoned, and consumers say it's because of overly expensive delivery costs or long delivery times. Same-day logistics companies in urban centers are helping to fill this void and are being used by companies including FNAC, Pull & Bear (owned by Inditex), and Zubi, a Spanish design company. 
Spain's Port of Huelva announced (Feb. 2015) it is considering the development of infrastructure improvements at the Port. The Port also announced a larger set of infrastructure proposals, labelled the "Intermodal Platform," totalling investments of around €22 million ($24.6). The Intermodal Platform will include improvements to the rail network at the Port, completion of a container terminal and passenger terminal, and a restructuring of the Port's south pier. The package of infrastructure investments "aims to eliminate bottlenecks in the Canary Islands and the Strait of Gibraltar," said the Port of Huelva, which may also bring increased demand for bunkering services at the port. 
There are three different customs regulations in Spain. The EU common customs apply to the mainland and Balearic Isles. The Canary Islands, previously a customs-free area, is undergoing a transition period to meet EU customs regulations. There is a customs-free trade area in the two northern Africa enclaves of Ceuta and Melilla, which are under Spanish sovereignty.Canary Islands, Ceuta and Melilla are not considered as part of the EU due to different Customs policies. Only documents are accepted to Ceuta and Melilla. Duties and taxes shipments destinated to Canary Islands must be billed to consignee. Paperwork delivered to cnee/cnee's broker will constitute POD. 
Import duty and taxes are due when importing goods into Spain from outside of the EU whether by a private individual or a commercial entity. The import duty and taxes payable are calculated on the CIF value, i.e. the sum of the value of the imported goods and the cost of shipping and insurance. The duty rates applied to imports into Spain typically range between 0% (for example books) and 17% (for example Wellington Boots). Some products, such as Laptops, Mobile Phones, Digital cameras and Video Game consoles, are duty free. Certain goods may be subject to additional duties depending on the country of manufacture, for example Bicycles made in China carry an additional (anti dumping) duty of 48.5%. The standard VAT rate for importing items into Spain is 21%, with certain products, attracting VAT at the a reduced VAT rate of 10% or a super reduced rate of 4%. VAT is calculated on the value of the goods, plus the international shipping costs and insurance, plus any import duty due. For imports into Spain, there are minimum thresholds below which duty and VAT are waived. Duty is not charged if: the FOB value, i.e. the value of the goods excluding shipping and insurance cost, does not exceed €150 VAT is not charged if: the FOB value, i.e. the value of the goods excluding shipping and insurance cost, does not exceed €22. Excise duty is payable on for example tobacco and alcohol. Additional customs fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.