BREXIT
Learn about the effects of the United Kingdom's withdrawal from the European Union on foreign trade operations for citizens and companies
Consequences of Brexit on Customs
As a consequence of the end on December 31, 2020 of the transitional period provided for in the agreement to withdraw the United Kingdom from the European Union, as of January 2021 all merchandise flows between Spain and the United Kingdom will no longer be considered intra-community operations, to become subject to customs formalities, except those whose origin or destination is Northern Ireland, which will continue to be declared in the Intrastat system.
In Intrastat declarations referring to operations with Northern Ireland, the code of the counterparty Member State
- If the merchandise has its origin in Northern Ireland itself, Northern Ireland (XI) will be declared as Country of Origin.
- If the goods originate in another part of the United Kingdom other than Northern Ireland, the Country of Origin code will be recorded as XU, which corresponds to the United Kingdom excluding Northern Ireland.
If the merchandise has its origin in a country other than Northern Ireland or the United Kingdom excluding Northern Ireland, the code corresponding to said country will be entered as Country of Origin, according to the nomenclature of countries in Annex I of the Resolution of May 22, 2018, of the Customs and Special Taxes Department of the State Tax Administration Agency, for the preparation of statistics on exchanges of goods between Member States (Intrastat System).