Spain → UK post-Brexit customs: the practical checklist

Commercial invoice. It must match the cargo exactly — piece counts, weights, values. A mismatch between invoice values and what the driver has on the CMR is the single most common reason for held loads.

Packing list with gross and net weights per package.

HS (Harmonized System) commodity codes for every line item. If you can't supply them, your carrier can help classify, but you're the legal owner of the classification — that's your responsibility, not theirs.

EORI number. Every Spanish exporter shipping to non-EU destinations needs one. If you don't have it yet, it's a 5-minute application to the AEAT (Spanish tax authority) — and you need it before the first shipment, not during.

Incoterms. EXW, FCA, DAP, DDP all change who's doing what at the border. If you're unsure, start with DAP for UK and let the carrier explain the alternatives.

Somebody on the UK side needs to file a UK import declaration. This is a licensed customs broker in the UK — they hold a UK EORI and they're registered with HMRC. SAVA is not a UK customs agent; our licensed UK broker partners are.

Your UK consignee (the buyer/importer) needs a UK EORI too. It goes on the import declaration as the importer of record. If your UK buyer doesn't have one, they need to get one before your first shipment.

Duty and import VAT are paid by the importer of record. The broker's job is to calculate and declare; the buyer's job is to pay or arrange payment.

If your goods qualify for preferential tariff treatment under the UK-EU Trade and Cooperation Agreement, you can ship duty-free — but only with correct origin documentation.

For low-value consignments, a statement on the commercial invoice is often enough. For larger or more complex shipments, a supplier declaration or movement certificate (EUR.1) may be required.

If you skip the origin declaration, you don't break anything — but your buyer pays the non-preferential tariff. That's often a meaningful cost they didn't expect.

The UK's Border Target Operating Model (BTOM) rolled out in phases starting 2024, affecting sanitary and phytosanitary (SPS) goods most visibly: foods of animal origin, fresh produce, plant products.

For non-SPS goods — general palletized freight, apparel, industrial goods, tech products — the customs process hasn't fundamentally changed since 2021: standard import declarations filed by a UK broker.

For SPS goods, additional pre-notification via the UK's IPAFFS system and, for some goods, physical inspection at a Border Control Post is in play. Your UK broker handles the notification; you may need to supply health certificates from the exporting authority in Spain.