Parcels and Mail Between the UK and Spain for Britons: Duty and VAT

By Emilia Perez

Writer, healthcare, education and daily lifeDegree in Journalism, Universidad Complutense de Madrid, Madrid

Published Last verified

A taped cardboard box on a conveyor belt with more boxes blurred behind it

Receiving packages and mail in Spain from the UK changed with Brexit, and it changed again on July 1, 2026. A parcel from Britain is now an import, so customs duty and Spanish VAT can apply before the courier hands it over, even to a small online order or a present from your sister. The rules are clear once you sort parcels by type: purchases, gifts and the belongings you move with. Spain’s tax agency, the Agencia Tributaria, sets them, and Correos, the state-owned postal operator, applies them at your door. This article is for informational purposes only and is not legal advice; verify current requirements with the relevant Spanish authority or a licensed professional.

Will a parcel from the UK be taxed in Spain?

Usually, yes. The Agencia Tributaria says that since July 1, 2026, consumer purchases online of up to 150 euros in goods located outside the EU, and it names the United Kingdom as an example, pay a flat 3 euro duty per category of article whatever VAT scheme applies. The duty follows the place the goods are shipped from after you order, not the website or the currency. A UK shop that sends your order from a warehouse already in the EU triggers no duty.

Its April 30, 2026 notice adds that the 3 euros apply per line of the customs declaration (goods sharing the same tariff classification, description and, where relevant, origin can be grouped on one line), from July 1, 2026 to July 1, 2028. The European Commission says the normal customs tariff applies after that date. The agency’s June 2026 FAQ also says that an order placed before July 1 still pays the duty if it arrived in Spain on or after that date.

One point is unsettled for UK goods. The Commission page excludes goods benefiting from preferential trade agreements when VAT was not collected through IOSS, the EU’s one-stop VAT scheme for imports, and the goods are declared on the full H1 form, and its customs guidance says IOSS goods always pay the 3 euros. Neither page names the UK or says what proof of origin a buyer would need, while the agency’s April 30 notice shows the same exception in its own table: goods of preferential origin declared on H1 outside IOSS pay the preferential tariff instead. None of these pages distinguishes Britons covered by the Withdrawal Agreement, resident before 2021, from people moving now.

What each type of parcel pays in Spain

Each kind of parcel arriving from the UK, with the page that says what Spain charges.

Parcel type Spanish duty Spanish VAT Source
Online purchase up to 150 euros, shipped from the UK 3 euros per category, July 1, 2026 to July 1, 2028 Spanish rate, at checkout through IOSS, or 21 percent to the carrier before delivery Agencia Tributaria
Online purchase from a UK shop, shipped from inside the EU No duty The page does not treat it as an import Agencia Tributaria
Goods above 150 euros, excise goods or goods under health controls Ordinary declaration (DUA), duty, where due, paid before delivery Paid before delivery with any excise Correos
Gift between private persons up to 45 euros Relief on the simplified H7 declaration Exempt if occasional, free and for personal use Ley 37/1992, art. 36, PIPE page
Gift between private persons above 45 euros The official pages read do not say The official pages read do not say None
Your own belongings when you move Relief, under conditions Exempt, under conditions Agencia Tributaria

A second charge is on its way. A Commission delegated regulation in the Council register sets a Union handling fee of 2 euros per item on goods sold at a distance, and the copy read left its date of application blank. The Agencia Tributaria’s customs news says the fee and product identifiers come into application next November, with a test system calculating it since October 1, 2026. The Commission says both the 3 euro duty and this fee are imposed on businesses, not on consumers. No official page read gives the fee’s first day.

What you pay at the door, and to whom

If the seller uses IOSS, Spanish VAT is in the price you paid online. If not, the agency says the carrier may ask you for 21 percent of the price before delivery, and perhaps handling costs. The 3 euro duty is usually charged by the platform at checkout; otherwise the carrier may ask you for it, with the VAT, before delivery. The agency does not settle disputes between you, the carrier and the seller.

Correos says it collects the duty before delivery unless the sender’s country paid it in advance, and that the duty is a separate charge from VAT already paid through IOSS. You can pay in the Correos app or at mioficina.correos.es until delivery starts, then to the postman (exact cash, or card where there is mobile coverage) or at an office.

Correos also charges its own fee for handling the import, and two of its pages disagree. An undated page still written for July 2021 gives 1.24 euros plus tax from August 9, 2022. The 2026 price list for the Peninsula and the Balearic Islands gives 2.99 euros, VAT included, when paid online or in the app, and 6.05 euros for goods up to 25 euros rising to 16.76 euros for 100 to 150 euros when paid at an office or at the door. The 2026 price list is the more recent document; both are company pricing, not law. The online price no longer applies once the parcel is out for delivery, notified or waiting at the office.

The agency’s FAQ asks you to keep the invoice and proof of payment for four years, and says declaring a lower price than you paid can be sanctioned. On a return, the 3 euros are refunded only if you show the goods were defective or did not match the contract.

Gifts from family and friends in the UK

Spain’s VAT law exempts small non-commercial consignments sent by a private person in a third country to a private person in Spain. The gift must be occasional, for the use of the person receiving it or their family, free of charge, and worth no more than 45 euros in total. The Agencia Tributaria confirms that gifts from relatives or friends up to 45 euros can travel on the simplified H7 declaration, unless the goods are subject to prohibitions or restrictions.

Some goods have quantity limits inside that exemption: 50 cigarettes (or other tobacco in set amounts), one standard bottle of up to 1 liter of spirits or 2 liters of other wines, 50 grams of perfume, 500 grams of coffee and 100 grams of tea. Above those quantities, the law says the goods lose the exemption entirely.

What a gift above 45 euros pays since July 1, 2026 is not stated on the official pages read for this guide.

Moving your belongings to Spain

The Agencia Tributaria says the personal belongings of someone moving their normal residence into the EU from a third country enter free of duty and tax. The page does not name the UK, but its rule covers any third country. The conditions:

  1. You lived outside the EU customs territory for at least 12 consecutive months and intend to settle in Spain.
  2. You owned and used the goods for at least 6 months before the move.
  3. You declare them within 12 months of establishing residence, or before the move if you commit to settle within 6 months and give a guarantee when asked.
  4. You claim the relief in the import declaration itself, with no prior application, attaching proof that you left your previous residence, a detailed list of goods with values and approximate purchase dates, and, as a non-EU national, your application for or copy of the TIE, the foreigner’s identity card (see the TIE card guide and the Withdrawal Agreement residence card guide).
  5. You use the goods for the same purposes as before. For 12 months after clearance you do not lend, pledge, rent or give them away without telling customs. For the VAT exemption, the goods were taxed normally in the UK, with no VAT refund on their export.

Alcohol, tobacco, commercial vehicles and professional equipment beyond portable instruments are excluded.

On the UK side, the GOV.UK export page describes the steps for moving goods permanently out of Great Britain, written for businesses (EORI number, VAT); the GOV.UK pages read do not say how a private person declares household goods for a permanent move.

Food, medicines and items customs may stop

Animal products are where two official pages disagree. The Agencia Tributaria’s page on food of animal origin, updated September 23, 2026, says the EU restrictions on luggage and personal parcels do not apply to products from Great Britain. GOV.UK’s Spain travel advice, updated August 12, 2026, says you cannot take meat, milk or products containing them into EU countries, apart from baby food, special medical foods and some pet feed. The Spanish page covers both luggage and personal parcels; the GOV.UK advice covers what travelers carry. For luggage the two pages disagree; for parcels, only the Spanish page speaks. Ask Spanish customs before posting meat or dairy.

Medicines are covered for travelers, not for post. The Agencia Tributaria says travelers can bring personal medication if they can prove it is for their own treatment, with a prescription or medical report. The AEMPS, Spain’s medicines agency, allows up to three months of treatment and requires its permit for narcotic and psychotropic medicines. Neither page addresses medicines posted from the UK. Correos sends goods under health controls to the ordinary declaration. For a continuing prescription, the healthcare guide explains how to get care in Spain.

Sending parcels back to the UK

Every parcel from Spain to the UK goes the other way through UK customs. GOV.UK says goods sent to the UK must be declared to customs correctly by the sender, or by the recipient, which can delay delivery by at least 4 weeks. On arrival in Great Britain, VAT is charged on all goods except gifts worth £39 or less, and Customs Duty applies to goods worth more than £135. Customs Duty is charged on excise goods of any value, and HMRC’s gift guidance adds that alcohol and tobacco gifts pay excise duty whatever their value. The recipient pays the delivery company, which holds the parcel about 3 weeks before returning it. Northern Ireland has different rules.

For a present, HMRC’s gift guidance says it must be sent privately, not paid for by anyone in the UK, and occasional; an item you buy from a shop for delivery as a gift does not count. Alcohol above 24 percent ABV and perfumes with a flash point under 60 degrees Celsius are banned from international mail.

Letters, the buzón and missed deliveries

Correos delivers to your mailbox, the buzón. If nobody is home, it leaves an arrival notice in the mailbox and texts the office details; the item is there from the next working day and stays 15 days, with reminders at 10 and 5 days left. The page names the DNI, the Spanish national identity card, for collection, and a person you authorize in writing shows their own DNI and a photocopy of yours. It does not say which document a foreign resident shows, so take your passport and your residence card. For official notifications, the postal regulation allows the operator to hold the item for one month at most after two failed attempts.

Put your name on the buzón and keep your address current on the padrón, the town hall register (the empadronamiento guide explains it). For UK post, no official page read describes Royal Mail redirection to Spain; ask Royal Mail directly.

Your first parcel: what to do before it ships

You can handle almost all of this alone. Before you order from a UK shop, check whether it charges VAT at checkout and where it ships from. Ask family to send gifts of 45 euros or less, and ask the sender for the shipment number, which the agency says the sender must supply for the H7 declaration. Pay any Correos charge online before the parcel goes out for delivery to keep the lower fee, and keep invoices for four years.

Get help, from a customs agent or a removal company, for a full household move: the relief needs your TIE application, a dated inventory and a declaration within 12 months, and the official pages do not give UK side steps. Ask Spanish customs before posting meat, dairy or medicines.

The Spain Navigator puts every step of your move to Spain in order, from the visa to settling in.

FAQ

Does a parcel from the UK to Spain pay customs duty now?

For an online purchase of up to 150 euros shipped from the UK, yes. Since July 1, 2026 the Agencia Tributaria charges a flat 3 euros per category of article on top of Spanish VAT (21 percent when the carrier clears the parcel), until July 1, 2028. If the seller ships from a warehouse already in the EU, the page says no duty applies.

Can my family in the UK send me a birthday present without charges?

Under the Spanish VAT law, a gift from one private person to another is free of import VAT if it is occasional, free of charge, for personal or family use and worth no more than 45 euros. The official pages read do not say what a gift above 45 euros pays since July 1, 2026, so keep gifts small.

Do Britons covered by the Withdrawal Agreement pay less on parcels?

None of the Spanish customs or postal pages read for this guide distinguishes Britons who lived in Spain before 2021 from those arriving now. The same thresholds, the 3 euro duty and the 21 percent VAT are described for every consumer receiving goods from outside the EU, and the UK is named as such a place.

Can I ship my furniture and belongings from the UK without paying tax?

The Agencia Tributaria grants relief from duty and VAT to people moving their normal residence to the EU from a third country. You must have lived outside the EU for 12 consecutive months, owned and used the goods for 6 months, and declare them within 12 months of settling. Alcohol and tobacco are excluded.

How long does Correos keep a parcel I missed?

According to Correos, after a failed delivery it leaves an arrival notice in your mailbox and texts the office details, and the item stays there for 15 days, with reminders at 10 and 5 days left. Someone else can collect it with a written authorization, their own DNI and a photocopy of yours.

Sources

Official pages this article was checked against, with the date we last read them.

  1. Compras por Internet y envíos entre particulares. Envíos por un valor de hasta 150 euros Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Spanish, retrieved
  2. Compras por Internet y envíos entre particulares. Envíos por un valor de más de 150 euros Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Spanish, retrieved
  3. Compras por Internet hasta 150 euros. Preguntas frecuentes Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e IIEE, Spanish, retrieved
  4. Novedades en comercio electrónico desde el 1 de julio Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Spanish, retrieved
  5. 2026 Novedades de Aduanas Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Spanish, retrieved
  6. PIPE. Plataforma Importación Pequeños Envíos Agencia Tributaria, Spanish, retrieved
  7. Traslado de residencia. Franquicias y exención de impuestos Agencia Tributaria, Spanish, retrieved
  8. Información. Alimentos de origen animal Agencia Tributaria (Aduanas), Spanish, retrieved
  9. Medicamentos, productos sanitarios y cosméticos Agencia Tributaria, Spanish, retrieved
  10. Ley 37/1992, del Impuesto sobre el Valor Añadido, texto consolidado Boletín Oficial del Estado, Spanish, retrieved
  11. Real Decreto 1829/1999, por el que se aprueba el Reglamento por el que se regula la prestación de los servicios postales Agencia Estatal Boletín Oficial del Estado, Spanish, retrieved
  12. Arancel para envíos de bajo valor en la UE Correos (state postal operator, used as an official body page), Spanish, retrieved
  13. Importación en Península y Baleares Correos (company information), Spanish, retrieved
  14. IVA de importación en el comercio electrónico Correos (state postal operator), Spanish, retrieved
  15. Aviso de llegada/SMS Correos (company information), Spanish, retrieved
  16. Tarifas Correos 2026. Península y Baleares Correos (company price list), Spanish, retrieved
  17. Medicamentos destinados al tratamiento de los viajeros Agencia Española de Medicamentos y Productos Sanitarios (AEMPS), Spanish, retrieved
  18. Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028 European Commission, Directorate-General for Taxation and Customs Union, English, retrieved
  19. Customs Guidance on EUR 3 customs duty European Commission, DG TAXUD, English, retrieved
  20. Commission Delegated Regulation (EU) of 21.9.2026 supplementing Regulation (EU) 2026/2108 by establishing the amount of the Union handling fee, C(2026) 6694 final (Council document 13480/26) Council of the European Union (register copy of European Commission document C(2026) 6694 final), English, retrieved
  21. Tax and customs for goods sent from abroad GOV.UK, HMRC, English, retrieved
  22. Goods sent from abroad: tax and duty GOV.UK, HMRC, English, retrieved
  23. Goods sent from abroad: customs documents GOV.UK, HMRC, English, retrieved
  24. Duties and import VAT on gifts GOV.UK, HMRC, English, retrieved
  25. Sending post or a parcel abroad GOV.UK, HMRC, English, retrieved
  26. Export goods from the UK: step by step GOV.UK, English, retrieved
  27. Entry requirements, Spain travel advice Foreign, Commonwealth & Development Office (GOV.UK), English, retrieved

About the author

See author page

Emilia Perez writes the guides on healthcare, schools and everyday life in Spain for Americans and Britons settling in. Her work covers the practical questions that fill the first months: registering with the public health system and choosing private cover, the health card, enrolling children in school and childcare, and the routines that decide whether a new country starts to feel like home.

She studied Journalism at the Universidad Complutense de Madrid, where she focused on public-service reporting and how institutions communicate with citizens. She has lived in Madrid for most of her adult life, and her guides draw on the same offices and forms her readers will meet: the centro de salud, the town hall's padrón office, the regional education department.

Her method is the site's: every figure and deadline comes from the competent authority's own page, is linked in the text and carries its date. Where regions apply a rule differently, which is common in healthcare and schooling, she says which region she checked.

Her work is practical information, not medical or legal advice. When a situation needs a doctor, a lawyer or the school itself, she says so and helps you arrive prepared.

Related articles

View all

More articles by Emilia Perez

View all

Sourced guides for Americans and Britons planning their move to Spain.

Maxime and Aurelio, EasySpainNow's co-founders

Where are you in the move?