European Customs Focus: Customs Clearance Documents and Precautions for Batteries and Magnetic Products

I. Customs Supervision Framework and Enforcement Focus

1.1 EU Harmonized Customs Supervision System

Three-tiered supervision structure:

1. EU-level Harmonized Requirements

• EU Customs Code (UCC) – Regulation (EU) No 952/2013
• Safety Declaration System (ICS2) – Fully implemented in 2024
• Customs Risk Management System (CRMS)

1. Differences in Implementation by Member States

• Germany: Bundesfinanzdirektion (Federal Treasury)
• Netherlands: Belastingdienst (Tax and Customs Department)
• France: Direction Générale des Douanes et Droits Indirects
• UK: HM Revenue & Customs (Post-Brexit independent system)

1. List of Key Monitored Products

• Lithium batteries and products containing lithium batteries (high-risk category)
• Strong magnetic industrial equipment (safety sensitive)
• Complex dangerous goods (multiple supervision)
• High-Value Electronic Products (Tax Risks)

1.2 Customs Enforcement Trends in 2024

Key Focus Areas:

1. Document Authenticity and Consistency

• Verification of Test Report Authenticity
• Data Consistency Checks Between Documents
• Historical Record Comparison Analysis

1. Security and Counter-Terrorism Requirements

• ICS2 Security Declaration Completeness
• Supply Chain Security Verification
• Transportation Route Risk Assessment

1. Environmental Protection and Compliance Enhancement

• Battery Regulation (EU) 2023/1542 Implementation
• Packaging Waste Compliance
• Chemical Registration (REACH) Verification

1. Tax and Value Declaration

• Transfer Pricing Review
• Application of Rules of Origin
• Accuracy of Customs Tariff Classification

II. Detailed Explanation of Core Customs Clearance Documents

2.1 List of Mandatory Documents
Basic Trade Documents

1. Commercial Invoice

Key Information Required:

• Detailed Description of Goods (including dangerous goods characteristics)
• Correct HS Code (at least 6 digits)
• Unit Price, Total Price, and Currency
• 1. Trade Terms (Incoterms 2020)
• Complete information for both buyer and seller (including EORI number)
• Declaration of Origin
• Signature and date

Special Requirements:

• Battery products: Specify Wh/Ah capacity and chemical type
• Magnetic products: Specify magnetic field strength and demagnetization status
• Use English or the language of the destination country

1. Packing List

Key Elements:

• Detailed list of contents for each carton
• Gross weight, net weight, and volume
• Packaging type and quantity
• Dangerous goods packaging marking (UN number)
• Location of goods (e.g., container number)

1. Bill of Lading/Air Waybill

Check Points:

• Dangerous goods declaration correctly labeled
• Consignee information matches commercial invoice
• Notifying party information complete
• Special terms (e.g., temperature requirements) noted

1. UN38.3 Test Report (Required for lithium batteries)

Validity Requirements:

• Test date within the last 12 months (best practice)
• Laboratory has ILAC/CNAS international accreditation
• Report includes complete results of 8 tests
• Bilingual (Chinese and English) version
• Product photos and technical parameters

Customs inspection focus:

• Verification of report number uniqueness
• Authenticity of laboratory seal
• Compliance with test standard version (latest version)

1. Magnetic Product Test Report

Must include:

• Measurement method and equipment information
• Magnetic field strength data on the outer surface of packaging
• Conclusion on compliance with shipping requirements
• Measurement date and validity period
• Demagnetization certificate (if applicable)

1. Safety Data Sheet (SDS) – Latest GHS format

Version requirement: Must comply with EU REACH regulations

Language requirement: English or the official language of the destination country

Content verification: Part 14 (Shipping Information) must be complete

7. Declaration of Conformity

For CE-marked products, must provide:

• Manufacturer/EU authorized representative information
• Product identification and model
• Applicable Directives and Harmonized Standards
• Signatory Information and Date
  Special Regulatory Documents

1. Battery Passport Information (Enhanced from 2024)

• QR code link to EU database
• Capacity, chemical composition, production date
• Carbon footprint declaration (phased implementation)
• Recycled material content information

1. Dangerous Goods Transport Documents

• Air Transport: IATA DGD (Shipper’s Dangerous Goods Declaration)
• Sea Transport: IMDG DGD (Dangerous Goods Manifest)
• Land Transport: ADR (Action Document)
• Must accompany the goods; a copy must be submitted to customs in advance

1. Certificate of Origin

• General Certificate of Origin (CO)
• Generalized System of Preferences (GSP) Certificate of Origin (FORM A) – if applicable
• Free Trade Agreement Certificate of Origin (e.g., China-EU CAI)
• Manufacturer’s Declaration of Origin

2.2 Country-Specific Document Requirements
Country Special Requirements for Battery Products Special Requirements for Magnetic Products Additional Documents Filing/Registration
Germany BattG Registration Certificate No special requirements German instruction manual, LUCID packaging registration
France Triman mark document, no special, French label, Triman system registration
Netherlands, no special, no special, none, none
Italy, SCIP notification confirmation, no special, Italian instructions, SCIP database
Sweden, Producer responsibility registration, no special, Swedish safety information, National Recycling System
UK, UK Battery Regulation registration, no special, UKCA Declaration of Conformity, Independent Registration System
III. Key Aspects of Customs Declaration
3.1 Accurate Declaration of HS Code
Battery Product HS Code Guide
text Key Classification Nodes:

1. Lithium-ion Batteries

• 85076000 – Lithium-ion Batteries
• 85076010 – Lithium-ion Batteries for Mobile Phones
• 85076090 – Other Lithium-ion Batteries

1. Other Batteries

• 85071000 – Lead-acid Batteries
• 85072000 – Nickel-cadmium Batteries
• 85073000 – Nickel-iron Batteries
• 85074000 – Nickel-Metal Hydrate Batteries

1. Equipment Containing Batteries

• Classify by equipment function, but specify “contains batteries” in the additional information.
• Example: Laptop – 84713000 + specify “contains lithium batteries”

Common Mistakes:

• Confusing battery cells and battery packs
• Incorrectly classifying as general electronic products
• Failing to consider differences in battery chemistry
  Magnetic Products HS Codes

Main Categories:

1. Permanent Magnets

• 85051100 – Metallic Permanent Magnets
• 85051900 – Other Permanent Magnets

1. Electromagnets

• 85059000 – Electromagnets, Permanent Magnet Components

1. Equipment Containing Magnetic Components

• Classify by overall function
• Specify “contains strong magnetic components” in the description

Classification Tips:

• Differentiate between permanent magnets and electromagnets
• Consider magnet materials and shapes
• Note medical/industrial special applications

3.2 Safety Declaration (ENS/ICS2) Requirements

ICS2 Phase 2 (Fully implemented in March 2024):
Declaration Time Requirements:

• Sea Freight: 24 hours before arrival at the first EU port
• Air Freight: Before aircraft departure
• Road/Rail: 1 hour before arrival at EU customs border

Key Data Elements:

1. Description of Goods

• Accurate technical description
• Dangerous goods characteristics information
• Intended use

1. Supply Chain Information

• Identification of all participants (EORI)
• Detailed transport route information
• Container/ULD markings

1. Safety Data

• 24-hour emergency contact number
• Dangerous goods emergency guide number
• Special handling requirements

1. Risk Assessment

• Preliminary risk assessment results
• Safety inspection instructions
• Probability of inspection

3.3 Key Points for Completing the European Consolidated Declaration (SAD)

Key Field Explanation:

Box 8: Consignee

• Must be an EU economic operator (with a valid EORI)
• Consistent with the actual recipient of the goods
• Avoid using the logistics company as the consignee

Box 14: Shipper

• Exporter details
• Include country code and contact information

Box 31: Packaging and Goods Description

• Must include the words “Dangerous Goods”
• Detailed technical description
• Packaging type and quantity

Box 33: Commodity Code

• At least 6-digit HS code
• Must match the actual product
• Consider additional coding requirements

Box 44: Additional Information

• License/Certificate Number
• Special Procedure Code
• Customs Processing Instructions

Box 47: Tax Calculation

• Customs Value
• Applicable Customs Duty Rate
• VAT Calculation (varies by country)

IV. Customs Inspection Focus and Response

4.1 Analysis of Common Inspection Reasons

High-risk triggering factors:

1. Documentation issues (40% of inspections)

• Incomplete or contradictory documents
• Suspicious test reports
• Inconsistent historical declarations

1. Product Characteristics (30% Inspection)

• New products imported for the first time
• High-value or sensitive products
• Historical violations

1. Security Considerations (20% Inspection)

• Transportation route risks
• Supply chain security rating
• Random security checks

1. Tax Risks (10% Inspection)

• Significantly low declared value
• Related party transaction pricing
• Questions about the declaration of origin

4.2 Inspection Process and Response Strategies
Inspection Type Identification

Document Check:

• Probability: High
• Processing Time: 1-3 hours
• Key Preparation Points: Rapid provision of electronic documents

Technical Inspection:

• Probability: Medium
• Processing Time: 4-8 hours
• Key Preparation Points: Sample preparation, presence of technical experts

Laboratory Test:

• Probability: Low (high-risk products)
• Processing Time: 3-10 days
• Key Preparations: Backup Samples, Fast Testing Channel

X-ray/Scanning Inspection (Non-intrusive Inspection):

• Probability of Occurrence: Random
• Processing Time: 1-2 hours
• Key Preparations: Packaging meets scanning requirements

Professional Response Plan

Pre-Inspection Preparation:

1. Establish an Inspection Contingency Kit

• Complete set of electronic documents (USB drive + cloud storage)
• Product samples and technical parameters
• Contact list (technical personnel, lawyers)
• Multilingual product descriptions

1. Pre-screening Procedure

• Use the Customs Pre-Ruling Procedure
• Submit documents for pre-screening in advance
• Apply for AEO fast track

Inspection Response:

1. Rapid Response Mechanism

• Authorized agent on-site handling
• Remote technical support
• Emergency decision-making by management

1. Professional Communication

• Use of customs terminology
• Provide technical explanations
• Maintain a cooperative attitude

Post-Inspection Follow-up:

1. Recording and Learning

• Record the inspection process in detail
• Analyze the reasons for the inspection
• Improve future declarations

1. Dispute Resolution

• Formal Appeal Procedure
• Professional Legal Support
• Relationship Maintenance
  V. Tariffs and Tax Optimization

5.1 Tariff Calculation and Optimization
Battery Product Tariff Structure
text EU Common Tariff Rates (CCT):

1. Lithium-ion Batteries

• Most Favored Nation (MFN) Rate: 2.7%
• Generalized System of Preferences (GSP) Rate: 0% (Developing Countries)
• Currently Applicable to China: MFN Rate

1. Differences Between Battery Packs and Cells

• Cells: 85076000 – 2.7%
• Mobile Phone Batteries: 85076010 – 0%
• Other Battery Packs: May vary depending on specific application

1. Equipment Containing Batteries

• Taxed at the rate for the entire device
• However, the value of the battery portion is considered separately
• May be subject to different rules of origin
  Application of Rules of Origin
  text Determination of Origin in China:

1. Wholly Obtained or Produced

• Raw materials mined in China
• Wholly produced in China

1. Substantial Change

• Tariff Classification Change Rules
• Value-added percentage rules (typically ≥40%)
• Specific processing procedure rules

Documents of origin:

• Certificate of Origin
• Origin Declaration
• Manufacturer’s self-declaration