Origin of the goods

BREXIT

The departure of the United Kingdom from the European Union once the transition period has ended (1 January 2021) means, among other things, that the flow of goods between Spain and the United Kingdom are no longer considered intra-community operations but are now subject to customs formalities. The TRADE AND COOPERATION AGREEMENT BETWEEN THE EUROPEAN UNION AND THE UNITED KINGDOM sets out the rules on the origin of goods in Chapter 2, Section 1. The European Commission has also prepared notes on various issues relating to 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.

Guidance on insufficient operations in the context of the EU-UK Trade and Cooperation Agreement (387 KB - pdf )

NI GA 20/2021 on the preparation of origin declarations on the basis of supplier declarations for preferential exports to the United Kingdom during a transitional period (305 KB - pdf)

NI GA 09/2021 of March 9, regarding distribution centers within the framework of the trade and cooperation agreement between the European Union and the United Kingdom and shipments of goods to the United Kingdom for repair before January 1, 2021 that return after that date (199 KB - pdf )

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