EU-UK A New Relationship Taxation and Customs Union

On 24 December 2020, the EU and the UK reached an agreement on the terms of their relationship following the UK’s withdrawal from the EU. The EU-UK Trade and Cooperation Agreement (TCA) provisionally entered into force on 1 January 2021 and provides for zero tariffs and zero quotas on all trade of EU and UK goods that comply with the appropriate rules of origin.

EU UK customs gives an overview of the impact of the UK’s withdrawal from the single market and EU customs union on the areas of taxation and customs as of 1 January 2021. These FAQs can serve as a first point of reference, providing general answers to the most common questions. For more detailed and precise information, however, you should contact your national authorities and/or refer to the detailed guidelines, which are available on a wide range of issues on the Commission’s website. Throughout this FAQ, the term ‘UK’ refers to the territory of the United Kingdom including Northern Ireland. The term Great Britain or ‘GB’ refers to the territory of the United Kingdom excluding Northern Ireland. A glossary of technical terms can be found at the end of this FAQ.

Full Information

Agencia Tributaria/Tax Agency Spain

Brexit Aduana

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.