由 lltx1822 Precautions for Cross-border Logistics in the European Union
As a unified customs union, internal customs clearance within the European Union is relatively convenient, but the requirements for the compliance of imported goods are extremely high. During customs clearance, detailed commercial invoices, packing lists, bills of lading, and other documents are required, and all documents must be in English or the official languages of EU member states. Commodity classification must strictly follow the European Union’s Combined Nomenclature (TARIC) coding system to ensure accurate tariff calculation. The EU implements strict safety standards for products such as electronics, toys, and cosmetics. For example, electronic products must comply with the CE certification, and toys need to pass the EN71 standard test. Products that do not meet the certification requirements will be prohibited from entering the EU.
In terms of taxation, the EU implements a unified Value Added Tax (VAT) system. The tax rate varies depending on different member states and commodity categories, generally ranging from 15% to 27%. Imported goods are subject to both customs duties and VAT, and some goods may also be subject to excise duties. Since 2021, the EU has implemented a new e-commerce VAT policy, under which e-commerce platforms are required to withhold and remit VAT for imported goods valued at less than 150 euros. Sellers need to ensure that the platforms correctly fulfill their withholding and remittance obligations. In terms of transportation, the main seaports in the EU include Rotterdam, Hamburg, and Antwerp. Rail transportation can reach the European hinterland via the China-Europe Railway Express. However, it should be noted that there are differences in railway gauges among EU countries, and some goods may need to be transshipped, which may lead to longer transportation times.