Since the 1st January 2021 the United Kingdom is no longer part of the European Union and this not only affects the movement of people, but also the movement of goods. We therefore would like to clarify the following points concerning the purchasing and transportation of goods/merchandise between the EU and the UK:
- The UK is now referred to as a ¨third country¨ situated outside of the EU.
- From now on, all goods traveling between the EU and the UK will be subject to Customs controls and payment of VAT, duties and possible inspections by customs authorities, meaning that all shipments required a commercial invoice detailing the contents, value and HS code (an international customs code).
- For items being returned for repair, whether under warranty or not, in order to avoid paying taxes on the value of new goods we must request a temporary exportation procedure for the purpose of repair.
Instructions for goods with preferential UK/EU origin which are exempt from duties
Following the TCA (Trade & Cooperation Agreement) established on 24th December 2020 regarding rules for preferential origin, goods may be imported and exported to and from the European Union and remain exempt from the payment of duties if these goods originate in the UK or the EU.
In these cases the commercial invoice should be accompanied by a declaration including a detailed description of the goods as well as place, date, name and signature of the shipper. If the preferential origin is not declared in the commercial invoice the merchandise may be held by Customs and it may be necessary to contact the recipient in order to obtain the proof of origin (a Certificate of Origin or commercial invoice for the goods, stamped by the Chamber of Commerce in the UK or in the EU respectively, may be required). If the proof of origin is not provided, duties according to the standard rates will be applied.
Contact our Customs and Logistics Departments for guidance and assistance
Tel. (+34) 971 400 200