What changed when the UK left the EU?

Before Brexit, goods moved freely between the UK and Spain as part of the EU single market — no customs declarations, no import duties, no import VAT at the border. Since 1 January 2021, the UK is a third country. Every commercial shipment from the UK to Spain now requires full customs clearance on arrival, exactly like goods from the USA or China.

The EU–UK Trade and Cooperation Agreement (TCA) softened this by establishing zero tariffs for goods of genuine UK origin. But "zero tariff" and "no customs process" are not the same thing — the paperwork is still required even when no duty is due.

Will you pay import duties on UK goods?

It depends on where the goods were actually made. The TCA grants zero tariff rates, but only for goods that meet rules of origin requirements — meaning they were manufactured or substantially transformed in the UK, not merely shipped through it.

Your UK supplier must provide proof of origin to claim the preferential rate. This is either a statement on the commercial invoice (if the supplier is a registered/approved exporter) or a EUR.1 movement certificate. Without this, your customs agent will apply the standard EU tariff rate for the goods' HS code — and getting that refunded later is slow and complex.

If your UK supplier sources products from Asia, the USA or elsewhere and re-exports them, those goods likely do not qualify for zero duty under the TCA. The TCA preferential rate applies to goods of UK origin, not to goods in transit. Ask your supplier explicitly — do not assume.

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Importing from the UK to Spain?

We manage the full customs process — DUA, duties, IVA and delivery — so your goods clear without delays.

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What documents must your UK supplier provide?

As the Spanish importer, you depend on your UK supplier to get the paperwork right before the goods leave the UK. The key documents:

Make it a standard part of your purchase order to request these documents before the goods ship. Waiting until the lorry arrives at the Spanish border to chase missing paperwork always costs more time than it saves.

How does customs clearance work in Spain on arrival?

Your customs agent in Spain files a DUA (Documento Único Administrativo) import declaration with AEAT using the documents above. AEAT assesses the customs value, applies the relevant duty rate (zero or standard, depending on origin proof), and charges import VAT at 21% on the customs value plus duty.

Once AEAT issues the clearance, the goods are released and can be delivered to your warehouse. In normal conditions this process takes hours. Physical inspections by AEAT or SOIVRE (for regulated products) can extend it by one to several days.

You do not deal with AEAT directly — your customs agent handles the declaration. For more detail on how the process works in Spain, see our customs clearance guide.

Frequently asked questions

Only if the goods are not of genuine UK origin. Under the EU–UK TCA, goods manufactured or substantially transformed in the UK enter Spain at zero tariff — provided the UK exporter provides a valid proof of origin. Goods that originate from a third country but are shipped via the UK do not qualify and pay standard EU tariff rates.
Spanish import IVA at 21% applies to all commercial goods from the UK, regardless of origin. It is calculated on the customs value plus any duty. For VAT-registered Spanish businesses it is fully recoverable in the periodic tax return — a cash flow cost, not a permanent one.
Commercial invoice with HS code and declared value, packing list, transport document (CMR/AWB/BL), and proof of UK origin (invoice statement or EUR.1) to claim zero duty. The UK supplier must also file an export declaration on their side before the goods leave the UK.
Yes. Any company making customs declarations in Spain needs an EORI. Spanish companies have an EORI derived from their NIF/CIF (format ES + CIF). If you have never imported from outside the EU before, confirm your EORI with AEAT before the first shipment.
The most common causes: missing or incomplete commercial invoice, missing proof of UK origin, undeclared HS code, undervalued goods, or the UK exporter not filing their export declaration. Your customs agent in Spain can usually resolve it with additional documentation, but this takes time — which is why getting the paperwork right at origin is always faster.
In Spain, customs declarations must be filed by a licensed customs agent (agente de aduanas) or by a company with an authorised representative. In practice, virtually all commercial importers use a customs agent. Your freight forwarder typically works with one and coordinates this on your behalf.