As we have been notifying, as of January 1, 2021, the United Kingdom ceases to be part of the customs territory of the European Union, becoming a third country in any acquisition and/or delivery, going on to treat such transactions as operations of import and / or export.
In order to clarify the various doubts that may be generated in the day-to-day life of economic operators, the Spanish General Sub-Directorate of Customs and Excise Duties has issued an informative note in relation to the treatment to be given to the returned goods: EU goods delivered to the UK and UK goods delivered to the EU.
In this sense, and in accordance with the provisions of the Union Customs Code and VAT legislation, those establish the possibility of applying the exemption of customs duties and import VAT for EU goods returned, as long as they are goods that left the EU with destination the UK before the end of the transitional period, that is, before December 31, 2020 and they return to the EU thereafter, and always within a maximum period of three years, if the EU operator can prove to the customs authorities of the import member State that:
- They have been transported to the UK before the end of the transitional period, having to provide the transport documents and any other document that shows that they arrived in the UK before the end of said period (contracts, invoices, etc.)
- They are returned in the same state in which they were delivered in accordance with article 158 of the UCC Delegated Regulation. Where appropriate, it may be required that the status of the goods have not been altered
- In the import declaration (SAD) to be filed at the import customs office, it will be mentioned: in box 37, code 61; and in box 44, with the code 1035 Brexit Return, the documents proving that the goods arrived in the UK before the end of the transitional period.
Salinas & Partners, with more than 30 years of experience advising on Customs and International Trade, is at your disposal if you want more information, advice or assistance in relation to the content of this information note.