Customs declarations UK to Spain

How does customs work on a household move from the UK to Spain?

There are three stages. First, the goods leave the UK under an export declaration, which we lodge as your remover. Second, they enter the EU customs territory, at the Channel or at a Spanish port on a direct sailing, and travel under EU transit arrangements. Third, they are declared for import at a Spanish customs office, where the change-of-residence relief is claimed. You do not deal with HMRC or Spanish customs directly; you supply the documents and sign the declarations we prepare.

HMRC’s ToR1 form, which some websites mention, is a relief for goods coming into the UK. It plays no part in a move to Spain.

Will I pay import duty or IVA on my furniture when I move to Spain?

Normally not. Personal property imported by someone transferring their normal residence to Spain from outside the EU is admitted free of import duty and IVA under the EU customs relief regulation (Council Regulation (EC) No 1186/2009) and the corresponding Spanish VAT exemption. In Spain it is known as the franquicia por traslado de residencia and is administered by the Agencia Tributaria’s customs department (AEAT guidance).

The conditions, in outline: you must have lived outside the EU for a minimum continuous period before the move; the goods must have been in your possession and use for a minimum period before the move (a longer period applies to vehicles, boats and caravans for the IVA exemption); the goods must be for the same use in your new home; they must be imported within the period the regulation allows around the date you take up residence; and they must not be sold, lent, hired out or pledged for a set period after import. The AEAT page sets out the exact periods.

What qualifies is ordinary household and personal property: furniture, kitchenware, clothing, books, bicycles, tools for personal use and similar. Goods that are commercial in character, new items bought for the move, and certain restricted categories do not qualify or are treated separately. If you are unsure about a particular item, tell us at the survey so it can be declared correctly.

What goes on the bilingual inventory?

The inventory lists the goods by item or by carton contents, in English and Spanish, with a value for each line. It is drawn up from the survey and checked against what is actually loaded. Values are normally current second-hand values rather than original purchase prices.

High-value items, such as art, antiques, instruments, watches and jewellery, should be listed individually with descriptions and, ideally, photographs and receipts or valuations. That helps both the customs declaration and any insurance claim.

Where is the Spanish customs declaration made?

Not at the France–Spain border, which is an internal EU frontier with no customs post. The Agencia Tributaria says the change-of-residence import is requested at the Spanish customs office of entry or at the customs office nearest the importer’s home. For road moves that is usually an inland Spanish customs office reached under transit; for direct sailings it can be the customs office at Bilbao or Santander.

With the declaration go the inventory, your passport, evidence that you lived outside the EU (for example UK tax, council or utility records) and evidence of your new Spanish residence: your visa or TIE, padrón certificate, rental contract or purchase deed. In most cases the declaration is accepted on the documents; occasionally customs asks to inspect the load.

Do I need an EORI number to move household goods to Spain?

Usually not. HMRC’s guidance says you do not need an EORI number if the goods you are moving are not controlled goods and are for personal use only (GOV.UK: EORI). On a household removal the declarations are lodged by the remover, which holds its own EORI number. If you are also moving goods for a business, or controlled items, ask us at the survey.

Is customs different for the Canary Islands?

Yes. The Canary Islands are part of Spain and the EU customs territory, but outside the EU VAT area. They apply their own indirect tax, IGIC, instead of IVA, and the change-of-residence exemption is claimed against IGIC with customs in the islands. The Balearic Islands, by contrast, are inside the VAT area and handled like the mainland. See the Canary Islands page for how the island leg runs.

Vehicles, alcohol, art and firearms

Vehicles: a car can benefit from the relief, but it has its own entry, a longer ownership requirement on the IVA side and separate registration steps. See the car guide and our vehicle relocation service.

Alcohol and tobacco: these are excluded from the change-of-residence relief and attract excise duty. A wine collection needs to be declared and valued separately.

Art and antiques: list each piece individually with provenance and valuation. Some cultural goods are subject to export licensing in the UK as well as to import rules in Spain.

Firearms: these need licences and permissions from both UK and Spanish authorities before they move, and cannot travel with an ordinary removal without them.