Spain–Notice about not reaching a BREXIT Agreement

Please be informed that the Spanish authorities have issued a notice informing about the consequences as of March 30, 2019 of not reaching a BREXIT agreement that includes a transitory period, namely:


  • The flows of goods between Spain and the United Kingdom will become subject to customs formalities, which include the filing of a customs declaration of import/export or link to another customs regime for each shipment, carrying out customs controls, the payment of customs duties and other taxes or the need to obtain sanitary, phytosanitary, quality or other certifications in order to dispose of the goods.
  • The introduction/deliveries of goods from the Peninsula, the Balearic Islands or the Canary Islands to the United Kingdom will require the presentation of a declaration in normal customs. Depending on the type and volume of traffic it may be advisable to opt for some of the simplified declaration procedures provided for in the customs regulations.
  • Economic operators must be identified for customs purposes with a registration and identification (EORI number), valid throughout the European Union.
  • Customs declarations can be filed in the own name of the company or through a customs representative.


  • Deliveries to the United Kingdom will be exempt exports, being the customs declaration for export one of the means of proof admitted for the purpose of justifying such exemption.
  • Imports from the United Kingdom will be subject to VAT payment on importation, to be settled in the customs declaration and must paid in the corresponding terms.  Under certain requirements, the import tax quotas can be deferred.
  • Given that the operations carried out between Spain and the United Kingdom are no longer qualified as intra-community they should not be reported through the recapitulative statement Form 349. 

Special Taxes:

  • The deliveries/acquisitions of products subject to Special Tax become exports/imports and, therefore, the customs regulations of the Union are fully applicable.
  • In this scenario, the intra-community application EMCS (Excisable goods eg alcohols) will not accept or send messages from/to United Kingdom as of March 30, 2019.

You can find additional information at the AEAT website:


The above information was kindly provided by Pablo Lujánfrom IVA Consulta (Spain). If you need any further information you can contact Pablo, email to:

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.