For operators that bring in goods from the United Kingdom

  • If there is no withdrawal agreement, will I have to comply with any customs formalities on 1 February 2020?</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.

  • Which formalities and controls will be applicable for goods coming from the United Kingdom?</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>


    Yes.Unless you opt for a special regime, importing goods involves the payment of duties and other fees (antidumping), VAT and Excise Duties.

    The levies depend on:

    • The origin of the goods

    • Their customs value, in general the price paid or payable with the relevant adjustments, and

    • Their tariff classification

    With respect to the origin, the duties applicable currently will be required from third countries with which the European Union does not have any kind of agreement in place.

    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).

    With respect to VAT, their operations will no longer be considered intra-Community acquisitions, and will instead be considered imports for VAT purposes.The primary consequence is that the VAT is settled with the import declaration, and must be paid within the corresponding time periods.

    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.

  • Which procedure should I use to receive products subject to Excise Duties from the United Kingdom?</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?</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 complete any formalities before 1 February 2020?</g></g></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.).

  • If there is no exit agreement for the UK on 1 February 2020, what will happen to the excise goods brought in from the UK?</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 implementation of intra-Community EMCS on 1 February 2020 still work in this case of the UK’s exit without an agreement?</g></g></g>


    No, it will no longer be possible to send or receive any message to or from the United Kingdom using the intra-Community EMCS application.