Without a final agreement between the parties, on January 1, 2021, and without any further extensions being applied, the United Kingdom will become a third country, that is, the borders between the EU and the United Kingdom will operate with all effects, being implemented from that date the obligation to make customs declarations for both export and import, with the exception of those goods that enter through Northern Ireland thanks to the Backstop included in the protocol of Ireland and Northern Ireland (the CAU will continue to apply) which will also enter into force on January 1, 2021.
Customs declarations for trade with the United Kingdom
The European Commission has published an information note that reflects the changes at the customs level before the entry into force of the Brexit without agreement:
- Entry summary declaration. The importation of goods into the European Union from the United Kingdom will require the presentation of the entry summary declaration (ENS), with the exception of goods that are Customs cleared from the UK before the end of the transition period and they have arrived in the EU when this term has expired.
- Goods that are introduced and or are in temporary storage in the United Kingdom or in the EU at the end of the transition period, will have to be assigned a customs regime within 90 days or the customs debt will be settled.
- To extract the goods that are in customs warehouse in the UK at the expiration of the transition period, the rules provided for in the CAU will be applied within a maximum period of twelve months from the end of the transition period. After this period, the goods extraction will be carried out in accordance with the provisions of UK regulations.
- All European companies that trade with the UK will have to apply for a new EORI number since those granted by the UK Customs Authorities will no longer be valid in the EU. British companies that want to import goods into the EU will have to establish themselves and apply for a new EORI number or act through Fiscal representatives.
- Justify the Customs status of Community goods . Those goods that are imported into both the EU and the UK before the end of the transition period, but they have to be moved for free circulation to another EU country after the transition period has expired, may do so and will acquire Community customs status
- Returned goods can be made without problems after the end of the transition, to the extent that it is shown that the European goods were brought into the UK before the end of the transition period
- The export of goods to the United Kingdom will be exempt from VAT.
- The importation of goods from the United Kingdom will be subject to duty, VAT and, where appropriate, Special Taxes.
- The United Kingdom has implemented the UK Global Tariff (UKGT), which on January 1, 2021 will replace the European tariff rates, if no free trade agreement is finally established between the parties, or it is defined/agreed further ahead.
- Products with content or manufactured in the United Kingdom will be considered “non-originating”, for the purposes of applying the preferential agreements that the EU has signed.
- Proofs of origin that are issued to export UK origin products to a country with a preferential agreement will be valid as long as the export is carried out before the end of the transition period, that is, December 31, 2020.
- Authorizations granted by the UK authorities will not be valid in the EU (AEO, REX), and vice versa.
- As for decisions on binding tariff information and binding information on origin, those issued by UK authorities will not be valid, nor will those issued in favor of a British EORI.
- As regards transit, the United Kingdom is a party to the Convention on the Common Transit System, the TIR Convention, the ATA Convention and the Istanbul Convention. This Transit Regime will enter into force on January 1, 2021.
- At a regulatory level, goods imported into the EU must comply with EU regulations, and in the same way, goods exported to the United Kingdom must comply with British regulations.
Import and export customs services between UK and Spain
Our customs team offers the following services for UK companies that import or export to or from Spain:
- Process the EORI number in any member state of the EU.
- Be your Fiscal representative in Spain.
- Be your customs representative.
- Consulting and logistics services.
And these services to Spanish exporters and importers:
- Customs representative to export from Spain to UK, and import from UK to Spain.
- Assistance in finding a partner / customs agent to import into the UK.
- Advice and logistics service for all types of traffic (sea, air and land).