Shipping from Spain to the United Kingdom

What you need to know

Customs

Yes. An export declaration in Spain and an import declaration in the United Kingdom.

Documents

• Commercial invoice with description, value and commodity code, plus a packing list.
• Export declaration (DUA) filed with the Spanish Tax Agency, which generates the MRN; the exporter needs an EORI number.
• For zero duty: origin declaration on the invoice, with a REX number if the shipment exceeds €6,000. The movement certificate EUR.1 is not used.

Taxes at destination

VAT at 20%. On consignments of £135 or less to customers, UK VAT is charged by the seller at the point of sale (unless the customer is a business with a UK VAT number). Above £135, import VAT and duty where applicable.

Agreement with the EU

EU-UK Trade and Cooperation Agreement, applied since 1 January 2021: zero tariffs and no quotas for originating products.

Transport

Lorry through France across the English Channel, ship from ports in northern Spain, parcel service and air freight.

Cargo airports

LHR · London HeathrowEMA · East MidlandsSTN · London Stansted

EU sanctions

There are no EU restrictive measures on the United Kingdom.