由 caicai8478 I. Core Customs Clearance Document List
1.1 Basic Trade Documents
Commercial Invoice
Must include: Complete information of both buyer and seller, detailed description of goods, HS code, transaction price (FOB/CIF, etc.), and payment method
Special Requirements: Must be written in English, with amounts indicated in the transaction currency (EUR is recommended).
Packing List
Detailed information: Contents of each box, gross/net weight, dimensions, and shipping marks
Importance: Key evidence for verifying consistency between actual goods and declared goods during EU customs inspections
Bill of Lading/Air Waybill
Sea Freight: Original bill of lading (endorsed) or telex release notice
Air Freight: Master Waybill (MAWB) and House Waybill (HAWB)
1.2 Additional Documents for Special Products
Product Category Required Documents Issuing Authority
Electronic Products: CE Declaration of Conformity + Test Report; EU-Recognized Laboratory
Food/Cosmetics Health Certificate/Composition Analysis Report (China Customs/CIQ)
Textiles: Certificate of Origin + Composition Label (CCPIT/Designated Inspection Agency)
Products containing batteries: UN38.3 Test Report + MSDS (Professional Testing Agency)
Medical Devices: ISO 13485 Certification + EU Registration Number (Notified Body (e.g., TÜV))
1.3 Transport-Related Documents
Entry Summary Declaration (ENS)
Ocean shipments must be submitted 24 hours before loading
Air shipments must be submitted 4 hours before departure
Includes: 6-digit HS Code, container number, and dangerous goods information (if applicable)
Cargo tracking number (e.g., container number/airway bill number)
It is recommended to confirm the airway bill information required for customs clearance with the freight forwarder in advance.
II. Detailed Explanation of EU Tariffs and VAT
2.1 Tariff Calculation Rules
Tax Rate Basis:
Common Tariff Schedule (TARIC)
Most-Favoured-Nation (MFN) tariff rates apply to Chinese products
Some products enjoy preferential GSP tariffs (Form 1 required) Certificate A)
Dutiable Value Composition:
text
Dutiable Value = CIF Price + Freight + Insurance + Other Surcharges
Common Commodity Tariff Reference:
HS Code Section Product Description Base Tax Rate Special Notes
85.17 Mobile Phones and Accessories 0%-14% Screen size affects tax rate
61/62 Clothing 10%-12% Subject to compliance with rules of origin
94.03 Furniture 0%-6% Solid wood furniture has a lower tax rate
30.04 Pharmaceuticals 0% GMP certification required
2.2 Value Added Tax (VAT) Management
Standard VAT Rates for EU Countries (2024):
Country Standard VAT Rate Low Rate (Applicable Goods)
Germany 19% 7% (Books, Food)
France 20% 5.5% (Essential Goods)
Italy 22% 10% (Hotel Services)
Netherlands 21% 9% (Agricultural Products)
VAT Payment Options:
DDP (Delivered Duty Paid): Seller pays VAT
DDU (Delivered Duty Unpaid): Buyer pays VAT
Postponed VAT Accounting:
VAT is not actually paid upon import
VAT is deducted via VAT return
EU VAT registration number required
2.3 Other Possible Taxes
Anti-dumping duties: e.g., bicycles (48.5%), ceramic tableware (36.1%)
Consumption taxes: Applicable to alcohol, tobacco, and energy products
Environmental taxes: Plastic packaging tax (e.g., UK £200/ton), battery recycling fee
III. Key Steps in the Customs Clearance Process
3.1 Standard Customs Clearance Process
Pre-arrival Preparation (critical 72 hours)
Submit ENS Declaration
Prepare a complete customs clearance document package
Confirm the division of responsibilities for trade terms
Customs Processing Stage
Document Review (1-4 hours)
Risk Assessment (Green/Yellow/Red Channel)
Physical Inspection (if selected)
Post-Release Operations
Pay Duty/VAT (non-deferred)
Arrange Pickup/Delivery
Retain customs clearance records for at least 5 years
3.2 Accelerated Customs Clearance Techniques
Pre-Clearance:
Submit documents in advance while goods are in transit
Can save 1-3 days in customs clearance time
Authorized Economic Operator (AEO):
Using an AEO-certified freight forwarder allows for fast-track processing
Inspection rate reduced to less than 1%
Special Customs Procedures:
Bonded Warehousing (temporary tax deferral)
Temporary Import (for exhibition samples, etc.)
IV. 2024 EU New Regulation Warning
4.1 New Product Compliance Requirements
New Battery Regulations (EU) 2023/1542):
All products containing batteries must provide a carbon footprint declaration
Portable battery recycling rate to reach 65% by 2025
Draft Packaging Regulation (PPWR):
Ban on certain single-use plastics from 2025
Mandatory recycled content ratio
Digital Services Act (DSA):
E-commerce platforms must verify sellers’ compliance documents
Non-compliant products will be removed from the shelves
4.2 New Customs System
Import Control System 2 (ICS2):
Phased implementation (full implementation by 2024)
Requires more detailed cargo security data
Air cargo requires advance submission of complete data
VAT Modernization:
Abolition of tax exemption for small purchases under €22
Expansion of withholding obligations for e-commerce platforms
V. Common Problems and Solutions
5.1 Typical Customs Clearance Issues
Document Discrepancies (38%):
Solution: Utilize Professional Customs Pre-Approval Services
Under-Declaration Challenges (25%):
Solution: Prepare Proof of Price Composition (e.g., Purchase Contract, Payment Voucher)
HS Code Disputes (17%):
Solution: Apply for Customs Classification Ruling (BTI) in Advance
5.2 Cost Control Strategies
Tariff Optimization:
Rational Utilization of Rules of Origin (e.g., China-Switzerland Free Trade Agreement)
Split Declared High- and Low-Tax Components
VAT Management:
Register for EU VAT to Achieve Input Tax Credits
Optimize Cash Flow by Deferred Customs Clearance
Logistics Support:
Delay Tax Payments Through Bonded Warehousing
Select Ports with Low Inspection Rates (e.g., Rotterdam, Netherlands)
VI. Professional Recommendations Checklist
6.1 Importer’s Essential Checklist
Confirm product HS codes (via the TARIC database)
Obtain all necessary certifications (CE, REACH, etc.)
Verify the accuracy of supplier invoice information
Arrange product liability insurance (especially for high-risk products)
Establish a compliance documentation system
6.2 Partner Selection
Prefer freight forwarders with an EU presence
Confirm the customs clearance agent’s AEO status
Require recent customs clearance cases for similar products
Ensure multilingual communication skills (especially for minority languages in Eastern Europe)
6.3 Ongoing Compliance Management
Subscribe to EU customs policy updates (e.g., through the EU Official Journal)
Review product compliance status annually
Conduct mock customs audits
Train internal trade compliance teams
By systematically managing customs clearance documentation and tax matters, companies can reduce the average customs clearance time for European imports to 24-48 hours while eliminating over 98% of compliance risks. First-time importers are advised to conduct a small-batch test before scaling up once the process is streamlined.