Customs Clearance Process and Compliance Requirements in European and American Countries

I. Basic Customs Clearance Process in European and American Countries
The customs clearance process in European and American countries (using the US and EU as examples) typically includes the following key steps:

1. Cargo Declaration
   Submission of Customs Declaration Documents: The exporter or freight forwarder must submit a complete customs declaration form and related documents to customs, including:

Commercial Invoice

Packing List

Bill of Lading/Air Waybill

Certificate of Origin (COO)

Import License (if applicable)

Other special documents (such as FDA, CE certification, etc.)

Electronic Filing: European and American countries generally use electronic customs declaration systems:

US: Submit through the Automated Commercial Environment (ACE)

EU: Use the Import Control System (ICS) or the Customs Declaration Service (CDS)

2. Customs Review
   Document Review: Customs will verify that the documents are complete, accurate, and comply with import regulations.

Risk Assessment: This may trigger further inspection (e.g., X-ray scan, unpacking inspection).

Tariff Calculation: Applicable tariffs and Value Added Tax (VAT) are determined based on the Harmonized System Code (HS Code).

3. Payment of Duties and Taxes
   US:

Tariffs are paid by the importer and can be paid online through the ACE system.

Certain products may be subject to Section 301 tariffs (e.g., additional tariffs levied on certain Chinese products).

EU:

Tariffs + Value Added Tax (VAT) must be paid before goods are released.

Some countries use deferred VAT (e.g., the UK’s Postponed VAT Accounting (PVA) system).

4. Customs Release
   Green Channel (No Inspection): Direct release.

Yellow Channel (Document Inspection): Additional documentation required.

Red Channel (Physical Inspection): Possible delay of 1-3 days.

5. Goods Collection and Delivery
   After customs release, the goods can be collected and delivered to the final destination by the logistics company.

II. Special Customs Clearance Requirements for Major European and American Countries

1. Key Requirements for US Customs Clearance
   FDA Regulation: Food, drugs, medical devices, cosmetics, etc. must be registered and declared with the FDA.

FCC Certification: Electronic and electrical products must comply with FCC standards.

CBP (Customs and Border Protection) Review:

Anti-Dumping/Countervailing Duties (AD/CVD): Certain Chinese products (such as steel and aluminum products) may be subject to additional tariffs.

Intellectual Property Protection: Customs may detain goods suspected of infringing intellectual property rights (such as counterfeit branded goods).

ISF (Import Security Declaration): Sea freight must submit a 10+2 declaration 24 hours before shipment.

2. Key Requirements for EU Customs Clearance
   EORI Number: All importers must register for an EU Economic Operator Identification Number (EORI).

CE Marking: Electronic products, machinery, equipment, toys, etc. must comply with CE certification requirements.

REACH Regulation: Chemicals must comply with EU REACH registration requirements.

Post-Brexit Changes:

The UK will adopt the UKCA mark (replacing some CE certifications).

Imports into the UK require a separate declaration and may be subject to tariffs (depending on the country of origin).

III. Compliance Requirements and Risk Mitigation

1. Document Compliance
   Commercial Invoice: The product description, HS code, and FOB/CIF price must be detailed.

Certificate of Origin: If a free trade agreement (such as the China-EU Agreement or the USMCA) applies, tariff preferences may apply.

2. Product Compliance
   US:

The Consumer Product Safety Commission (CPSC) regulates toys, children’s products, etc.

The Environmental Protection Agency (EPA) regulates chemicals, pesticides, etc.

EU:

The RoHS Directive restricts hazardous substances in electronic products.

The WEEE Directive requires electronic waste recycling.

3. Tariff Optimization Strategies
   Leverage free trade agreements (such as RCEP and the China-EU Agreement on Customs and Border Protection) to reduce tariffs.

Declare the value of goods appropriately (avoid under-invoicing that results in penalties or over-invoicing that increases costs).

Tariff Classification Optimization: Choose an HS code with a lower tariff rate (subject to compliance with customs regulations).

4. Avoid customs clearance delays
   Prepare documents in advance to ensure consistent information (e.g., matching invoice, packing list, and bill of lading data).

Pre-clearance: Some countries allow declarations to be completed before arrival.

Select an AEO-certified logistics provider (Authorized Economic Operator) to expedite customs clearance.

IV. Common Customs Clearance Issues and Solutions
Problem Possible Cause Solution
Customs detention: Incomplete documents, incorrect HS code, suspected infringement. Submit additional documents, apply for reconsideration, and provide proof of authorization.
High customs duties: Inconsistent declared value, application for additional tariffs (e.g., Section 301). Reassess the value of goods and apply for tariff reductions.
Missing FDA/CE certification: Products have not passed regulatory certification. Apply for certification in advance or adjust the supply chain.
VAT deferral failure: Not registered for EU VAT or making incorrect declarations. Use a compliant tax agent to file.
V. Conclusion
Customs clearance procedures in Europe and the United States are stringent, involving complex regulations and compliance requirements. Companies should:

Understand the regulations of the target market (e.g., FDA, CE, REACH, etc.) in advance.

Ensure documentation is accurate and complete to avoid delays or fines due to declaration errors.

Optimize tariff strategies and leverage free trade agreements to reduce costs.

Partner with a professional customs clearance agent or logistics company to improve customs clearance efficiency.