For operators that bring in goods from the United Kingdom

  • From the date of the UK’s withdrawal from the European Union will I have to complete any customs formalities?</g></g></g></g>


    Yes, as of that date the United Kingdom will take on the condition of a third country. Therefore, goods sent to the United Kingdom will be processed like those sent to any other country with which the European Union has not entered into a trade agreement, or any other kind of agreement that can affect customs formalities.

    Among other matters, this means that an entry summary declaration, arrival notice, declaration for temporary storage and a customs declaration will need to be filed for goods coming from the United Kingdom.

    However, the Withdrawal Agreement provides for a transitional period until 31 December 2020, extendable by up to two years if so agreed, during which EU legislation will continue to apply in the United Kingdom in relation to the internal market, customs union and EU policies.The European Union will treat the United Kingdom as if it were a Member State, except with regard to its participation in EU institutions and governance structures.In particular, during this period, companies will not have to carry out customs formalities.

  • What formalities and controls will goods from the United Kingdom be subject to after the end of the transitional period?</g></g>


    Goods coming from the United Kingdom will be subject to customs supervision and control, which, inter alia, involves the following:

    • The application of the corresponding duties and levies

    • Certain goods will be subject to prohibitions or restrictions, or will require the acquisition of licences or authorisations issued by the competent bodies to be imported.

    • Compliance with customs formalities (the filing of tax returns required by customs regulations)

    • Customs authorisations issued by the United Kingdom will no longer be valid in the EU.Non-customs controls may also be applicable

  • Will I have to pay duties and/or other levies if I bring in goods from the United Kingdom?</g>


    During the transitional period no duties or other charges will be paid on goods originating in the United Kingdom.

    Unless a trade agreement establishing other types of measures is negotiated and ratified, after the end of the transitional period, the import of goods, involves the payment of tariffs and other duties (anti-dumping), VAT and Excise taxes (with the exception of special systems).

    The charges depend on the origin of the goods, their customs value, generally the price paid or payable with any adjustments, and their tariff classification.

    In relation to origin, if no agreement is reached, the tariffs currently applicable to third countries with which the European Union has no agreement will be required.

    With respect to the value, companies should review their incoterms, on the basis of which it may be necessary to make adjustments on the value paid (increases or decreases).

    In relation to VAT, their transactions will no longer be considered as intra-EU acquisitions but as imports for VAT purposes.The main consequence is that the VAT will be settled with the import declaration and must be paid within the corresponding deadlines.The VAT payment is made within the time periods of the duty (10 or 30 days, if payment in instalments is requested), unless the interested party opts to defer the payment to the corresponding monthly declaration.This option requires the interested party to be registered in REDEME, and must be exercised in November of the preceding period.

    In order to know which measures will be applicable in the United Kingdom you should consult the information published in the following link.

  • Which procedure should I use to receive products subject to Excise Duties from the United Kingdom once the transition period is over?</g></g>


    The receipt of products subject to Excise Duties coming from the United Kingdom will be carried out according to the standards and procedures stipulated in the Excise Duties Act for imports.

  • Can I receive products subject to Excise Duties with an electronic administrative document in the EMCS system once the transition period is over?</g></g>


    No. Shipments of products subject to Excise Duties to the United Kingdom will no longer be considered movements between Member States, and therefore the procedures for intra-community circulation stipulated in Directive 118/2008 will not be applicable.

    Therefore, products subject to Excise Duties coming from the United Kingdom cannot be received under the excise duty suspension system, and the circulation documents stipulated for intra-Community circulation cannot be used, particularly the electronic administrative document

  • Do I have to carry out any formalities before the end of the transitional period?</g>


    If you do not already have an Economic Operators Registration and Identification number (EORI), you must request this in the Tax Agency E-Office.

    Furthermore, you must assess whether you want to obtain other types of customs simplification authorisations (global guarantee, simplified declaration procedures, etc.).

  • What will happen from the date of expiry of the transitional period to excisable products brought in from this country?</g></g></g></g>


    They will be considered imports from a third country, and as such, these product receipts must be processed (see frequently asked questions for operators that bring in goods from the United Kingdom).

  • Will the application of Intra-EU EMCS continue to operate from the date of expiry of the transitional period in the event of departure from the United Kingdom?</g></g></g>


    During the transitional period the United Kingdom will continue to have access to the EMCS system.

    Once the transition period is over, it will no longer be possible to send or receive any message to or from the United Kingdom using the intra-EU EMCS application.

  • Will goods originating in the United Kingdom and the United Kingdom Overseas Countries and Territories (OCTs) continue to be granted EU origin during the transitional period?</g>


    Yes.The ratified withdrawal agreement determines that UK and OCT goods will continue to be granted EU origin during the transitional period.