Customs declarations UK to Spain

EORI number — UK Economic Operator Registration

The EORI is a UK customs identifier required for any movement of goods from UK to EU. Free, issued by HMRC, active within 1-3 working days. Apply through HMRC online (gov.uk/eori). Stays valid indefinitely.

ToR1 declaration — Transfer of Residence relief

ToR1 is the relief that exempts most household goods from import duty and Spanish IVA (21%) when part of a permanent residency move. Without it, your move would face import duty and 21% IVA on the value of the goods — a significant cost.

Eligibility: transferring residence from UK to Spain, goods owned and used for at least 6 months before the move, declared within a year of arrival. Most household furniture, personal effects, fittings qualify.

We file the ToR1 with HMRC during move planning on your behalf.

Bilingual customs inventory

A bilingual customs inventory lists every item (or item-categories) in the move with declared values. The list is in English and Spanish. Generated from the surveyor's notes.

Values declared are typically second-hand replacement value, not original purchase price. High-value items (art, instruments, antique furniture, jewellery) get individual itemisation with declared values.

Spanish aduanas declaration

The aduanas declaration is filed at the Spanish frontier when the lorry enters Spain (typically La Jonquera or Irún) or at the relevant Spanish port for direct ferry routes. We handle this on your behalf.

In most cases the declaration is processed automatically; the aduanas officer checks the manifest against the inventory and the lorry continues. Occasionally a physical inspection is requested.

For Canary Islands, the aduanas process is slightly different — the IGIC (Canary indirect tax) regime replaces standard IVA, and the customs paperwork at island arrival reflects the different tax zone. We handle this.

Specialist cases

Vehicles: separate aduanas declaration, IVA consideration, ITV alignment, matriculación at the Jefatura de Tráfico.

Vintage/collector vehicles (30+ years): vehículo histórico registration with relaxed requirements.

Wine and alcohol: even under ToR, may attract excise duty. High-value cellars need declared-value documentation.

Art and antiques: provenance documentation, declared values. Spanish heritage law (vinculación cultural) may apply for items potentially of Spanish cultural origin.

Firearms: substantial pre-arrival paperwork through both UK and Spanish authorities.