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BREXIT

Learn about the effects of the United Kingdom's withdrawal from the European Union on foreign trade operations for citizens and companies

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Consequences of Brexit on Customs

As a result of the end on December 31, 2020 of the transitional period provided for in the United Kingdom's withdrawal agreement from the European Union, from January 2021 all flows of goods between Spain and the United Kingdom will no longer be considered intra-community operations, but will instead be subject to customs formalities, except those originating in or destined for Northern Ireland, which continue to be subject to declaration in the Intrastat system.

In Intrastat declarations relating to transactions with Northern Ireland, the counterparty Member State code XI, which corresponds to Northern Ireland, shall be entered, and the following code shall be entered as the Country of origin of the goods:

  1. If the goods originate in Northern Ireland itself, they will be declared as Country of Origin Northern Ireland (XI).
  2. If the goods originate in a part of the United Kingdom other than Northern Ireland, the Country of Origin code will be XU, which corresponds to the United Kingdom excluding Northern Ireland.

If the goods originate in a country other than Northern Ireland or the United Kingdom excluding Northern Ireland, the code corresponding to said country will be recorded as the Country of origin, according to the country nomenclature in Annex I of the Resolution of May 22, 2018, of the Customs and Excise Department of the State Tax Administration Agency, for the preparation of statistics on the exchange of goods between Member States (Intrastat System).