As a general rule, to send a parcel from the UK to Spain, the sender must complete a customs declaration as fully as possible. If it has a value of less than €45 and is sent from an individual (rather than a business), there should be no IVA, import or service charges. Receiving gifts with a value of over €45 may incur import charges and some specific items, including food and drink, and cosmetics may also incur a charge. There should be no charge to receive greetings cards.
And this is what Correos say:
Import into Spain of postal items originating in the United Kingdom, except for the territory of Northern Ireland.
As of January 1, 2021, in order for Correos to proceed with the delivery to recipients in Spain of shipments containing merchandise from the United Kingdom, except for the territory of Northern Ireland, it will be necessary to present them for clearance before Spanish Customs.
The recipient must bear the expenses corresponding to customs processing as well as the payment of taxes that are accrued in accordance with current customs regulations (VAT or IGIC in the Canary Islands) and Special Taxes. However, it may be exempted from paying tariffs when it is documented that the merchandise contained in the shipment originates from the United Kingdom, except for the territory of Northern Ireland.
Brexit-a complete and utter catastrophe.
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