Customs clearance documents and procedures
Import and export procedures in the EU require the completion of formalities for the entry and exit of goods in the EU market and include submitting several documents. Key documents ones are:
- Commercial invoice: details the transaction between the exporter and importer, including product descriptions, quantities, values, and payment terms;
- Customs value declaration:specifies the value of the goods for Customs duty calculations;
- Proof of origin: certifies the origin of a good, potentially allowing for preferential tariffs;
- Transport documents: These include the Bill of Lading, Air Waybill, or Road Waybill, which confirm the transportation of goods;
- Packing list: details the contents and packaging of the shipment;
- Single Administrative Document (SAD):the main Customs declaration form, providing information on the goods, importer, exporter, and customs procedure; and
- Entry Summary Declaration (ENS):provides advance information on the shipment for Customs risk assessment.
For more information about the necessary documents for Customs clearance, please check the here and the dedicated websitein the EU’s Access2Markets website, as well as the Access2Markets’ step-by-step guides. Additionally, please consult the webpage dedicated to Customs procedures for import and export of the European Commission’s Directorate General for Taxation and Customs Union (DG TAXUD).
The Economic Operators Registration and Identification (EORI) number is a unique identifier assigned to businesses and individuals involved in international trade within the EU. The EORI number is, inter alia, needed for the following
- Customs declarations;
- Customs procedures; and
- Communication with customs authorities.
For information on how to obtain an EORI number, please check the EU’s Access2Markets’ dedicated website and the dedicated page of the European Commission’s Directorate-General for Taxation and Customs Union.