Regardless of the draft Trade and cooperation agreement between the EU and United Kingdom reached last 24 december 2020, from 1 january 2021 the united kingdom has been outside the customs union and the single market EU and it is a third country to all effects both in trade in goods and services. Its products have ceased to have the status of originating from the EU.
The conditions that have been agreed is in no way equivalent to the conditions of the Member states. Therefore, the end of the transitional period has been the emergence of formalities to trade.
From 1 january 2021 (00h00) trade with The United Kingdom (except northern ireland) is considered as exports and imports, which has the following implications:
The shipments and receptions of goods to and from The United Kingdom should be formalized in customs.
For the submission of declarations is necessary to have a number EORI in a state member of the european Union. In the case of Spain can be achieved through electronic headquarters of the tax agency
The presentation of statements can be made by the actual operators or using a customs representative.
Some types of goods are subject to controls by other agencies of the different customs which makes it imperative to find out about the processing that must be made to them before the import or export. You can find more information on the page of certificates and authorizations the Agencia Tributaria or consult the Letter [PDF] issued by the organization in question. You can also view the measures applicable to every commodity, depending on their tariff classification.
Northern ireland, although it is part of the customs territory of The United Kingdom, we shall continue to apply rules on customs,VAT e IIEE, among others.
Through the following links to our E-Office you can carry out all the processing of certificates, permits and statements for the foreign trade operations with The United Kingdom from 1 january 2021:
Even with the new agreement on trade and Cooperation EU-Reino Unido en vigor, el 1 de enero de 2021 se restablecerán entre la EU United Kingdom and a number of barriers to trade in goods and services and the mobility and cross-border exchanges that have not existed for decades, in both directions, affecting public administrations, businesses, citizens and stakeholders from both sides.
To address these changes, the european commission has developed the Reservation of recosting for the Brexit, a special instrument endowed with five billion euros to support measures established specifically in relation to the withdrawal of the united kingdom of the european Union.