Customs clearance

What is customs clearance?

With customs clearance Do you mean the entire process of getting goods through border formalities. That includes the preparation of customs documents, choosing the right regime (import, export, transit, temporary import), filing the declaration, any controls and release. For imports, the focus is on commodity code, customs value, origin and licenses; for exports, on export control, sanctions and proof of departure. An experienced customs declarant Translates your commercial data into a legally correct declaration and monitors turnaround time.

The core steps in customs clearance

A smooth process begins with preparation. You record which goods you are moving, under what conditions, and with what supporting documents. For each shipment, you check the commodity code According to the Harmonized System and TARIC. The code determines import duties, measures and required certificates. The origin is also decisive: with preferential origin you can get rate relief, but you have to substantiate it correctly with, for example EUR.1 or REX. Need an overview of mandatory steps by modality and destination? See our page on customs formalities for transportation of goods.

Customs value, duties and VAT

The customs value is the basis for all calculations. Usually that is the transaction value, supplemented by costs up to the EU border, such as freight and insurance, and sometimes licenses or commissions. On that basis you apply the rate for import duties and then calculate the VAT base. The table below illustrates the computational sequence.

If your amounts and underlying supporting documents are not correct, you run the risk of retrospective assessments and penalties. In doubt about the correct composition? We will review your method and documentation.

Documents and data

For a legally conclusive record, you need consistent customs documents Need: commercial invoice, packing list, transport document, proof of origin, permits and EORI. In addition, contracts and incoterms with it, because those determine cost and risk points. Not sure if your set is complete? See how we can help you customs documents always in order bring and secure in procedures.

Declaration and representation

You file the return with direct or indirect representation. At direct representation act in the name and risk of the importer; at indirect representation in the name of the representative, who thus becomes jointly liable. Not every situation is suitable for indirect; requirements vary by state and process. Read more about the requirements for customs representation and choose the form that suits your risk profile. Upon submission, you will receive an MRN; upon verification, provide the requested supporting documents and provide clear answers by the deadline.

Storage and intermediate arrangements

If you have goods that you are not yet immediately importing or reselling, then a customs warehouse solution. You store goods under customs supervision without paying duties and VAT immediately and only later import, deliver or export. This improves cash flow and flexibility, provided your procedures and administration are solid.

Risks, costs and lead time

The most common errors are an incorrect commodity code, incomplete proofs of origin and an incorrectly constructed customs value. Result: delays, extra storage, repair costs and corrections afterwards. Turnaround time depends on completeness of data, risk selection by customs and your response time to requests. With clear AO/IC and well-designed dataflows you reduce the chance of stops and demonstrate control. We work with fixed checkpoints so your shipments flow predictably and your costs remain manageable.

How ECC takes care of it

European Customs Clearance is an independent customs consultant with 25+ years of experience. From Oud Gastel and Kallo we support importers, exporters, forwarders and e-commerce parties with operational processing, secondment/consultancy, training and an up-to-date knowledge base. We set up your process, create clear work instructions, train your team and, if desired, take over the operational declarations. This gives you a single point of contact that guarantees quality and maintains momentum. Want to get started quickly or have your current setup reviewed? Contact contact at or request a quote