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EU - Customs Clearance Documents and Procedures

Views: 56     Author: Site Editor     Publish Time: 2022-10-13      Origin: Site

This article helps EU importers with detailed information about the EU import process, such as registration as an economic operator and the Economic Operator Registration and Identification (EORI) number, etc.

· Documents required for customs clearance in the EU

· Information on how to obtain an EORI number

· Various customs procedures

· Certificate of Origin information as part of customs clearance

· Import-specific information for each EU member state


EU - Customs Clearance Documents and Procedures



Documents Required for EU Customs Clearance

 

Certificate of Origin

Certificate of Origin is an international trade document that certifies that the goods contained in the goods are from a specific country or region. In simple terms, the origin status of the goods can be proved by:


· Non-preferential Certificate of Origin

Proof that the country of origin of the goods does not qualify for any preferential treatment


· Preferential Certificate of Origin

Allowing goods to enjoy reduced or zero tariffs when imported from third countries that have signed preferential agreements.


Bill of Lading

The bill of lading (B/L) is a document issued by the shipping company to the shipper, acknowledging that the goods have been loaded on board. The bill of lading serves as proof of receipt of the goods by the carrier and contains details of the goods, the vessel and the port of destination. The contract of carriage is proved and title to the goods is communicated.


CMR

Regulated by the 1956 Convention on the Contracts for the International Carriage of Goods by Road (CMR Convention). It allows the shipper to dispose of the goods at will during the transportation process. In quadruplicate and signed by the shipper and the carrier. The first copy is for the shipper; the second copy is still in the possession of the carrier; the third copy is delivered to the consignee with the goods, and the fourth copy must be signed and sealed by the consignee and returned to the shipper.


AWB

Belonging to the International Air Transport Association (IATA) uses a specific type of air waybill; one is the IATA Standard Air Waybill. Embody the standard conditions in relation to the conditions set out in the Warsaw Convention


CIM

CIM is a document required to transport goods by rail. It is the Convention on International Carriage by Rail, 1980 (COTIF-CIM). The CIM shall be issued by the carrier in five copies, the original shall be accompanied by the goods, the original copy shall be kept by the shipper, and the remaining three copies shall be used by the forwarder for internal use. Considered a contract of carriage by rail.


ATA

ATA (Temporary Access/Temporary Admission) is an international customs document issued by chambers of commerce in most industrialized countries, allowing temporary importation of goods, free of duties and taxes.


ATA Carnets can be issued for the following categories of goods:

Commercial samples, professional equipment and goods displayed or used at trade shows, exhibitions, exhibitions, etc.


TIR

A TIR is a customs transit document used for international shipments of goods. The TIR system requires goods to be transported in secure vehicles or containers, all duties and taxes at risk throughout the transport must be guaranteed internationally, vehicles must have TIR attached, and customs controls in the country of transit and purpose Departures accepted by the country.


Packing List (P/L)

The main requirements are listed below:

1. Product name

2. Quantity

3. The transaction price is FOB, CFR, or CIF, etc.

this point is very important! Issues related to cost and risk sharing.

4. Shipping period

5. Mode of transportation


SAD

All goods imported into the European Union (EU) must be declared to the customs of the respective member states using a single document (SAD), which is a common import declaration form for all member states, adopted in the Union Customs Regulation (EU) 952/2013 code (UCC)

Reference table:

EU - Customs Clearance Documents and Procedures - SAD


ENS

ENS must be provided 24 hours prior to the ship's entry into one of the EU ports,

ENS needs to have been submitted, even if the goods will not be imported in the EU.

Note*

The ICS2 policy will be implemented in 2023, just pay attention,


EORI

The (EORI) number is a unique identification number given to operators (companies and individuals) by customs in EU countries. Importers established outside the EU will receive an EORI upon first filing of the following applications:

· Customs declaration

· ENS


VAT for Germany

· VAT number format: 9 digits

· Country code: DE

· Example: 123456789

Note: Must be a 9 digit 'Umsatzsteur Identifikationnummer' (Ust Identifier Nr).



Required Customs Clearance Information

· Exporter information and consignee name and address including VAT

· Arrival date

· Invoice number

· Product description (name, quality, etc.)

· unit of measurement

· Number of Products

· value of goods

· Total value of goods

· Total invoice value and payment currency. The equivalent amount must be converted into Euros in the importing country

· Transportation


Normal cargo clearance, when the cargo arrives at EU entry customs, once all import requirements are met, the cargo can be released:

· Duties and other charges for all goods have been paid.

· An import license for restricted goods has been submitted.

· All applicable authorizations and certificates (eg plastic or anti-dumping) have been submitted.



Transit Customs Clearance Process in Other Countries


Entry Abroad

Non-EU goods can be transferred from one location to another within the EU customs territory without paying import duties at the first port of call, goods can be transferred to another EU country, customs clearance can be transferred to destination customs and imports paid tariffs, etc.


Domestic Transfer

Goods can be transferred from one country to another within the EU customs territory (goods that have been cleared and customs duties paid) and can be self-transported within the EU.


Customs Warehousing

Non-EU goods may be stored in other locations on premises authorized by customs and under customs supervision ("customs warehouses") without payment of import duties and other charges associated with the importation of goods.


Bonded Zone

Member States can designate part of the EU customs area as a bonded zone. Goods are exempt from import duties, other charges (i.e. domestic taxes) until they are assigned another approved customs procedure or re-exported. Goods can also undergo simple operations such as processing and repackaging.


Temporary Access

Non-EU goods can enter the EU without paying import duties, provided they are used for re-export. The maximum period for temporary importation is two years.


Import Processing

Goods can be imported into the EU without paying duties, taxes and formalities, processed under customs supervision, and then exported. If there is no export in the end, they will pay duties and import fees.


Export Processing

EU goods may be temporarily exported from the EU customs territory for processing purposes. The processed goods can be released for circulation with full or partial exemption from import duties.



In short, although the EU is a customs union, there are still some differences in customs requirements between them, such as licensing or packaging and labeling requirements.

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