Import customs clearance in the EU
Import customs clearance in the EU includes the correct declaration of goods to the customs authorities, their classification according to the customs tariff (TARIC), and the payment of import duties. Errors in this process can lead to delays, additional payments, or legal consequences.
For which companies is import customs clearance relevant?
Import customs clearance affects all companies that import goods from non-EU countries into the European Union and wish to release them into free circulation. This applies, for example, to...
for manufacturers, wholesalers and retailers,
Online shops and companies,
who regularly import raw materials, components or finished goods.
Clean customs clearance is particularly relevant when it comes to regular shipments, tight delivery windows, high-value goods, or sensitive product categories –
such as food, dietary supplements, alcoholic beverages, coffee or technically regulated products.
In these cases, incomplete documents or incorrect information quickly lead to delays, additional costs, or subsequent demands.
Import customs clearance process in 5 steps
A structured process helps to avoid delays and calculate taxes correctly. In practice, the process usually looks like this:
Check the documents: commercial invoice, packing list, transport documents and, if applicable, proof of origin.
Classifying goods (tariff classification): determining the correct customs tariff number according to TARIC.
Determine customs value and duties: Calculate customs duties, import VAT and any other applicable charges.
Submitting a customs declaration: Transmit the data correctly to the customs authorities and clarify any questions.
Release and further processing: Goods are released; subsequently, delivery, storage or distribution.
What documents are required for import customs clearance?
For smooth import customs clearance, all relevant documents must be complete and correct. Missing or incorrect documents often lead to delays or requests for additional information from customs authorities.
- Commercial invoice with correct goods values
- Packing list
- Freight or transport documents (e.g. Bill of Lading, Air Waybill)
- Proof of origin or preferential documents (if required)
- EORI number of the importer
- possibly permits or certificates depending on the product group
- Certificates of origin / preferential documents (EUR1 / ATR)
- if applicable, powers of attorney or additional documentation
Common mistakes in import customs clearance
Errors in import customs clearance often lead to delays, additional costs, or demands for payment from customs authorities. Many problems can be avoided through early review of documents and thorough preparation.
- Incorrect or incomplete customs tariff numbers (TARIC)
- Inaccurate goods values or missing price components in the commercial invoice
- Incomplete or contradictory accompanying documents
- Missing or incorrectly used EORI number of the importer
- Unclear responsibilities between importer, freight forwarder and customs representative
Especially with sensitive product groups or regular imports, professionally supervised customs clearance is crucial to avoid risks and unnecessary delays.
How SEREDA supports companies with import customs clearance
Upon request, we also handle preliminary and supporting steps that are crucial for correct customs clearance. These include, in particular, the classification of goods in the customs tariff (TARIC), support with transit procedures such as T1, and assistance with applying for an EORI number, if required.
Furthermore, we assist in clarifying transport-related documents, such as freight invoices or importer's authorizations, to avoid delays and queries in the clearance process.
We support companies in the organizational handling of customs duties and import taxes within the framework of import customs clearance. Depending on the specific circumstances and existing conditions, processing can also be carried out via appropriate customs accounts.
Frequently asked questions about import customs clearance
Ask:
When is import customs clearance required?
Answer:
Whenever goods from a non-EU country are imported into the EU and a customs declaration is required.
Ask:
What documents are typically required for import clearance?
Answer:
Typically, this includes the invoice, packing list, transport documents, and, if applicable, proof of origin and approval – depending on the goods and supply chain.
Ask:
What most often causes delays during import?
Answer:
Unclear product description, incorrect customs tariff number, missing proof of origin or discrepancies in customs value.
Ask:
Who is responsible for the information in the customs declaration?
Answer:
The applicant or the person they represent is responsible for the accuracy of the information and documents provided.
Ask:
Does SEREDA also provide support for shipments that require extensive explanation or are relevant for audits?
Answer:
Yes. We review documents in advance, clarify any open issues, and support communication with the responsible customs office.