Customs Clearance

Legally responsible is always the importer or exporter as the declarant of the goods. A forwarder or customs agent can take on the processing, but liability for correct information remains with the principal. 

Typically required are a commercial invoice, packing list, freight papers, customs tariff number and origin information. Depending on the goods or destination country, additional permits or certificates may be required. 

A regular customs clearance can be completed within a few hours. Delays usually arise from incomplete paperwork, incorrect information or customs checks. For correctly prepared shipments, quick release is usual. 

On import, customs duties, import VAT and possibly excise duties apply. The calculation is based on the customs value, which covers the goods value as well as transport and incidental costs up to the EU border. 

The customs tariff number classifies goods unambiguously for customs. It determines the amount of customs duties, taxes and any permit requirements. An incorrect customs tariff number can lead to back-payments or delays. 

In principle, the importer or exporter can handle customs clearance themselves. Owing to complex rules, liability risks and time effort, however, clearance is often outsourced to specialised forwarders or customs agents. 

The export declaration is the electronic declaration of goods to customs before export. The exporter as declarant is always liable for incorrect or incomplete details, even when handling is performed by a service provider.