Since 1 January 2021, when the United Kingdom, apart from the territory of Northern Ireland, finally left both the European Union and the Customs Union, any movement of goods between this country and the European Union has been subject to customs procedures (import, export, transit, etc.) and border controls required in accordance with Spanish legislation.
Importing postal items to Spain from the United Kingdom, except for the territory of Northern Ireland.
Since 1 January 2021, in order for Correos to proceed with the delivery to customers of shipments containing goods from the United Kingdom, apart from the territory of Northern Ireland, they will need to be presented to Spanish Customs for clearance.
The recipient will have to bear the costs corresponding to the customs processing and must also pay any taxes imposed in accordance with current customs regulations (VAT or the Canary Island General Indirect Tax (IGIC) in the Canary Islands) and Special Taxes. However, they may be exempt from the payment of customs duty when there is documentary proof that the goods contained in the shipment originated in the United Kingdom, except the territory of Northern Ireland.
Exporting postal items from Spain to the United Kingdom
For all shipments containing goods, the corresponding customs declaration (CN22 or CN23) must be duly completed, signed and attached. These can be found at your local Correos branch.
For Spanish businesses exporting items to the United Kingdom, except the territory of Northern Ireland, Correos offers the possibility of signing up to the Single Administrative Document (SAD) service for International Exports, for which the invoice and clearance authorisation must be provided to Correos as customs representative.