Customs
What exactly does customs mean and what does customs do on a day-to-day basis? In short, Customs ensures that goods crossing borders comply with laws and regulations. The service levies import duties and VAT, checks for prohibitions and restrictions, and monitors the safety of the chain. For you as an importer, exporter or logistics service provider, this means that you have to deal with rules, documents and digital declarations.
What is customs?
The customs is the government department which monitors the flow of goods across the EU's external borders, collects duties and ensures compliance with trade and security rules. In the Netherlands, the Tax Authority/Customs carries out these tasks, in Belgium the General Administration of Customs and Excise.. The focus is on risk-based controls, correct collection of duties and facilitation of legal trade. That means working with customs legislation (UCC), digital systems for declaration and monitoring, and close cooperation with businesses through licensing and auditing.
What does customs do in practice?
In practice, Customs selects shipments for risk, performs physical and document checks, and links release to correct declarations and payments. In addition, Customs manages licenses such as AEO, entrepots and special arrangements. In case of risk signals, customs can detain goods, take samples or request information. If your organization works with clear procedures and complete records, you reduce the risk of delays and fines. ECC helps you set up your processes and supply the correct information in a timely manner.
Import, export and transit at a glance
The overview below shows the core of the main processes. Each process has its own documents and conditions. A complete explanation can be found in the explanation of customs formalities for transportation of goods.
| Situation | Target | Core document | Levies |
|---|---|---|---|
| Entry | Bringing goods into the EU | Import declaration (H1) | Import duties and VAT |
| Output | Goods leaving the EU | Export declaration (A) | No dues, sometimes refunds |
| Transit | Transit goods under customs supervision | NCTS / T1 document | Levies deferred, no collection during transit |
Your obligations as an importer or exporter
You are responsible for correct classification (HS code), origin, customs value and submission of proper records. Without accurate data, release may be delayed or customs may impose retroactive duties. Therefore, make sure EORI-records, consistent billing and transportation records and, where necessary, permits for special arrangements. Want certainty about your record keeping and supporting documents? Consult our page on customs documents.
Working with a customs representative
Many companies choose to have declarations handled by a customs representative. This person files the declaration on your behalf and communicates with customs. It is important to determine in advance whether this is done directly or indirectly, what liabilities apply and what authorizations are required. Read the legal and operational preconditions at requirements for customs representation. Want to know what role the specialist plays in your chain? In our knowledge base, we explain what a customs declarant does. ECC provides both full handling and temporary capacity support. Ready for error-free returns and fewer delays? Get in touch or request a quote.
Looking for support to make the right decision or want more information?
If so, please contact us. One of our specialists will be happy to help you further.
Frequently asked questions about customs
What is the customs meaning in simple words?
Customs is the government agency that inspects goods at the border, collects import duties and VAT, and enforces laws and regulations. The goal is safe and fair trade.
What does customs do during an inspection?
Customs compares declaration data with documents, can physically inspect goods, take samples and request additional information. If approved, release follows; deviations may result in fines or surcharges.
What documents does customs often request?
These usually include commercial invoice, transport document, packing list, proof of origin and relevant licenses. Special arrangements may require additional records.
On average, how long does a customs check take?
This ranges from several hours to several days, depending on risk profile, availability of inspection capacity, completeness of your file and any laboratory tests.
What is the difference between customs and customs representative?
Customs is the controlling government; a customs representative is a company that files declarations on your behalf and handles the processing. You remain responsible for the accuracy of data.
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