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June is right Babes. The item is cheaper in the US, but shipping can be very expensive - especially if it is something heavy.
It may well be better to check out UK companies that do ship to Spain - item may be more expensive, but shipping should be cheaper. The online companies I use mostly are -
http://www.craftcompany.co.uk/
http://www.cakedecoration.co.uk/cms.php?id_cms=1
http://www.sugarshack.co.uk/delivery-information
They all ship to Europe.
I don't know the answer about import tax though, sorry. I wouldn't think it would apply if you buy from UK/
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