Origin of the goods
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The departure of the United Kingdom from the European Union once the transitional period has ended (January 1, 2021) means, among other issues, that the flows of goods between Spain and the United Kingdom have ceased to be considered intra-community operations and have become be subject to customs formalities. The TRADE AND COOPERATION AGREEMENT BETWEEN THE EUROPEAN UNION AND THE UNITED KINGDOM includes the rules on the origin of goods in Chapter 2, Section 1. Likewise, the European Commission has prepared notes on various matters on origin for the guidance of economic operators and citizens. Here are also collected the Informative Notes prepared by the Department of Customs and Excise Taxes that can help you in the operations of merchandise exchanges between Spain ( EU ) and the United Kingdom that you carry out.