Freight forwarding to Eastern Europe: customs, documents and the differences between EU and third-country transports
A transport from Germany to Poland requires different documents from a transport to Serbia, Moldova or Ukraine. Although all these countries belong to the Eastern or south-eastern European transport market, the customs requirements differ considerably.
Within the European Union, goods with Union status can generally be carried without classic export and import customs clearance. For deliveries to non-EU countries, on the other hand, customs declarations, transit procedures and, where applicable, additional licences are added.
This distinction is particularly important for companies. Missing documents can not only lead to delays at the border but also cause additional costs.
Which documents does a freight forwarder need for transports in Eastern Europe? When is a T1 document required? And what special features must companies consider for deliveries to the Balkans, Moldova or Ukraine?
EU or third country: where is the most important difference?
In international truck transport, the first decisive question is whether the loading and unloading locations are within the EU customs territory or whether an EU external border is crossed. For goods with Union status transported, for example, from Germany to Poland, the Czech Republic or Romania, no export or import customs clearance is usually required.
The situation is different for deliveries to Serbia, Bosnia and Herzegovina, Montenegro, Kosovo, North Macedonia, Albania, Moldova or Ukraine. These countries are not part of the EU customs union. Here, the goods must generally be cleared in accordance with the applicable export, import and, where applicable, transit regulations.
EU and third-country transports compared
| Criterion |
Within the EU |
EU ↔ third country |
| Typical destination countries |
Poland, Slovakia, Hungary, Romania, Bulgaria, Croatia |
Serbia, Bosnia, Montenegro, Kosovo, Moldova, Ukraine |
| Export customs declaration |
Not normally required for regular Union goods |
Generally required, exceptions possible |
| Import customs clearance |
Not normally required within the EU |
Required in the country of destination |
| Commercial invoice |
Commercial and accounting document |
Also an important basis for customs clearance |
| CMR consignment note |
Standard international transport document |
Also the standard transport document |
| T1 / transit procedure |
Not normally required for regular Union goods |
Depending on customs status and route |
| Border-related delays |
No regular customs clearance at EU internal borders |
Customs checks and waiting times possible |
| Duties and import charges |
No internal duties on Union goods |
Depending on goods, origin and country of destination |
The table describes typical commercial transports of goods. Special customs procedures, goods with non-EU status and routes via third countries can lead to different requirements.
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Which documents does a freight forwarder need within the EU?
For a regular truck transport from Germany to Poland, the Czech Republic, Hungary or Romania, the documentation effort is comparatively manageable. The focus is on the documents needed for carriage, identification of the goods and handover.
CMR consignment note
The CMR consignment note is one of the most important documents in international road freight transport. Among other things, it contains details of the sender, the consignee, the place of collection and delivery and the goods transported. The consignment note documents the carriage and serves as an important basis for handling between the parties involved.
Commercial invoice and delivery note
A commercial invoice documents the underlying transaction. A delivery note may also be required or useful for the carriage itself. It contains, for example, item descriptions, quantities, packages and consignee data. Unlike a transport to a third country, the invoice for an ordinary intra-Community delivery is not used for import customs clearance.
Packing list and special documents for the goods
For several packages or different items, a packing list makes it easier to identify the shipment. Further documents may be required for certain goods, for example for dangerous goods, food, pharmaceuticals or particularly regulated products. Important: the absence of regular customs formalities within the EU does not mean that all documentation and control obligations disappear.
Which documents are needed for transports to third countries?
For a delivery from Germany to Serbia, Moldova or Ukraine, the respective customs procedures must be prepared in addition to the transport documents.
The most important documents include:
| Document |
Purpose |
| Commercial invoice |
Proof of the value of the goods, seller, buyer and terms of trade |
| Packing list |
Details of packaging, number of items, contents and weight |
| CMR consignment note |
Documentation of the international carriage |
| Export declaration / MRN |
Customs registration and identification of the export operation |
| Transit document |
Carriage of the goods under an appropriate customs procedure |
| Proof of origin |
Where applicable, the basis for a customs preference |
| Import documents |
Required declaration and proofs in the country of destination |
| Special licences |
Depending on the type of goods, export control or national regulations |
Not every document is needed for every shipment. What matters are the type of goods, the customs status, the country of destination and the chosen procedure. A simple machine shipment, for example, may have different requirements from the transport of food, chemicals or technology subject to licensing.
Export declaration and MRN: what do these terms mean?
For a regular export from the European Union, the goods must generally be declared to customs electronically unless an exception applies. In Germany, this is done via the electronic export system ATLAS. Once the declaration has been accepted, the operation is given an MRN (Master Reference Number). This reference number allows the customs operation to be clearly identified.
After the corresponding release, the goods can be exported under the intended procedure. The actual exit from the EU customs territory is then confirmed by customs. For the exporter, this proof is also important for VAT purposes.
The MRN of an export declaration should not be confused with the MRN of a transit procedure. Both may be referred to in a similar way, but they belong to different customs operations.
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When is a T1 document needed?
The T1 procedure is often mentioned in connection with international transports, but it is not the same as a normal export declaration. T1 is an external transit procedure under which non-Union goods can be carried under customs supervision without the corresponding import duties having to be paid at the start of the carriage.
A typical use case is the onward carriage of goods from a third country from an EU customs office of entry to another customs office where the final import clearance is to take place. For Union goods exported from Germany to a third country, on the other hand, a T1 is not automatically required.
Depending on the status of the goods and the route, other procedures may be considered, for example a T2 procedure for Union goods in common transit.
NCTS: electronic handling of transit procedures
The New Computerised Transit System (NCTS) is used for the electronic handling and monitoring of the corresponding transit procedures. In addition to the EU member states, several Eastern and south-eastern European third countries now also participate in the common transit procedure. These include Serbia, North Macedonia, Montenegro, Moldova and Ukraine.
This allows suitable transit operations to be handled across several participating customs territories. However, the procedure must be correctly opened, covered by a sufficient guarantee and properly terminated at the intended customs office of destination.
EUR.1 and origin of goods: when can duties be reduced?
For transports to third countries, it is often assumed that a proof of origin is always required. In fact, this depends on the goods, the country of destination and the applicable trade agreements. If there is a preferential arrangement between the EU and the third country concerned, goods with the corresponding preferential origin can, under certain conditions, be imported at a reduced rate of duty.
Depending on the agreement and the applicable rules of origin, the proof can be, for example, an EUR.1 movement certificate or an admissible statement on origin. What matters is not only the country from which the goods are dispatched. A machine sold in Germany does not automatically have EU origin. If, for example, it was manufactured entirely in a third country and only stored in Germany, preferential treatment may be ruled out.
The origin and the commodity code should therefore be clarified before the transport is organised.
Balkans, Moldova and Ukraine: why customs planning differs
There are also differences between the individual non-EU countries. For transports to Serbia or North Macedonia, established border and transit procedures can be applied. Nevertheless, the competent customs offices and the documents required for the specific shipment must be determined.
For Bosnia and Herzegovina, Albania or Kosovo, different procedures and national import requirements may apply. A transit concept prepared for Serbia therefore cannot be transferred to every other Balkan country without checking. For Moldova and Ukraine, their participation in the common transit procedure is a significant advantage. At the same time, the current conditions at the border crossings must be taken into account.
For transports to Ukraine, there is also the security situation, which can affect the choice of route, accessibility and insurance cover. Companies should therefore not assume that a single standard procedure is suitable for all Eastern European third countries.
Practical example: when a transport fails because of missing documents
A case from our transport practice shows how important complete documentation is. With a temperature-controlled shipment of frozen fish products on an international route via Belarus and Lithuania towards the Netherlands, difficulties arose with the required veterinary documents.
In particular, missing or incomplete proofs for the import inspection prevented the scheduled onward carriage. The shipment ultimately had to be sent back. At the same time, waiting times and the further organisation of the transport caused additional costs.
The case illustrates a problem that can arise particularly with food and other goods subject to inspection:
A correctly issued CMR consignment note and a commercial invoice are not enough if additionally required veterinary, health or import documents are missing.
For such shipments, it must therefore be clarified before loading which certificates and advance notifications are required and through which approved border control posts the goods may be imported.
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Which mistakes cause the most common delays?
Many difficulties with transports to third countries do not arise at the border but already during preparation. Incomplete or contradictory information in the shipping documents is particularly problematic.
Typical mistakes are:
- different descriptions of the goods in the invoice and the packing list
- missing or incorrect commodity codes
- unclear information on the origin of the goods
- customs offices not agreed
- missing licences or certificates
- unclear responsibilities between seller and buyer
- missing information on the customs status of the goods
- incomplete information about the consignee
The agreed Incoterms also play an important role. Among other things, they govern how certain costs and risks are divided between buyer and seller. However, who actually organises export and import clearance must be clearly specified. Early coordination between exporter, importer, freight forwarder and customs representative can considerably reduce later delays.
How does customs clearance affect the transit time?
With regular intra-EU transports, there are normally no waiting times for import or export customs clearance at the internal borders. With transports to third countries, on the other hand, time must be planned for the border crossing and the customs procedures. For transport planning, it is not only the average waiting time that matters. The opening hours of the customs offices, the availability of the necessary documents and the type of goods can also affect the process.
A customs declaration prepared in good time can make the process easier. If documents are missing, however, even a vehicle that has already arrived at the border cannot always continue immediately. Customs clearance should therefore be seen as part of overall transport planning and not as a task that only begins shortly before the border crossing.
What should companies prepare before a transport request?
For a freight forwarder to be able to calculate and organise the transport reliably, information should be as complete as possible. In addition to the loading and unloading location, number of packages, weight, dimensions and desired delivery date, the following details are particularly helpful for transports to third countries:
- exact description of the goods and commodity code
- value of the goods and commercial invoice
- origin of the goods, where relevant
- agreed Incoterms
- responsible importer or consignee
- intended customs offices or customs representatives
- information on licences and special inspections
The earlier this data is available, the better vehicle scheduling, customs clearance and delivery date can be coordinated.
Freight forwarding to Eastern Europe: avoiding delays with the right preparation
The most important difference between EU and third-country transports is not the distance but the legal and customs requirements. While regular transports of Union goods within the EU can usually be carried out without classic customs clearance, deliveries to non-EU countries require additional preparation. Export, transit, import and, where applicable, special inspections of the goods must be coordinated.
It is therefore worthwhile for companies not to wait until the day of loading to compile the necessary documents. Complete documentation makes scheduling easier, reduces queries and creates better conditions for a delivery that can be planned.
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Transports to Eastern Europe with MARTIN Internationale Spedition GmbH
MARTIN Internationale Spedition GmbH organises international FTL, LTL, direct and express transports between Germany, Western Europe and Eastern Europe. Our routes include both EU member states such as Poland, the Czech Republic, Slovakia, Hungary, Romania, Bulgaria and Croatia and non-EU countries such as Serbia, Bosnia and Herzegovina, Montenegro, Kosovo, Moldova and Ukraine.
For transports to third countries, we take into account the necessary customs and transport documents, the intended border crossings and the special characteristics of the goods in question. Our aim is a transport solution in which vehicle, route, documentation and delivery date are sensibly coordinated.
