Customs clearance for imports and exports
The movement of goods across EU borders is generally overseen and managed by customs authorities. With the large number of country-specific regulations, it is becoming increasingly difficult to comply with all formalities and deadlines. The Porath Customs Agents team can help you with all aspects of the process – from gaining a general overview to understanding the fine detail.
Customs and taxes
While cross-border exports are generally duty-free, various duties are payable on imports from third (non-EU countries). Professional customs brokers such as Porath Customs Agents can provide advice on both. Relevant advice to companies may include the following:
- EORI number – register and allow yourself to be identified as a trader
- Levies – familiarize yourself with duties and taxes
- Tariff concessions – claim tariff preferences and take advantage of cost benefits
- Anti-dumping – avoid subsidized imported goods or declare goods correctly
- Excisable goods – pay the duties and taxes payable on drink and tobacco imports together, or transport them under suspension of excise duty
- Customs-related costs – request customs administration services (e.g. clearance outside the customs area) and evaluate costs
Community goods and non-Community goods
In the EU’s foreign trade, a distinction is generally made between Community goods and non-Community goods. It is non-Community goods in particular that are of interest to customs authorities. They are subject to customs supervision.
- completely manufactured or produced in the customs territory of the Community
- produced or obtained outside the customs territory of the Community, but transferred into free circulation
- completely or partly manufactured or produced outside the customs territory of the Community
- imported from third countries and transferred to a customs procedure which does not require tax collection or compliance with commercial policy measures
With cross-border flows there are several factors to consider, including the goods type, the trading partner, the destination country and the country of origin. Customs brokers know all the rules relating to customs clearance, and do not overlook any exceptions.
- Goods: The importation of certain types of goods such as medicines, cultural goods or weapons from third countries is prohibited or restricted by law – as is their export to third countries.
- The trading partner: Whether senders or receivers, certain individuals, groups and organisations are legally excluded from trading any goods. Reasons for such EU embargos include the fight against terrorism and the desire to isolate certain political or economic players in the embargo countries.
- The country: For various reasons, restrictions and prohibitions are in place for the movement of goods between EU member states and some countries outside the customs territory. If an import or export ban is imposed against a country, this has legal consequences for foreign trade.
Export goods temporarily or permanently, process products in the customs territory, or store goods in a bonded warehouse: When importing and exporting goods across borders, a whole range of customs procedures apply, with each company essentially being required to place their goods under a customs procedure with the customs authorities. Customs brokers can on request take care of all these formalities.
The world is growing together. Despite this, when importing and exporting goods to and from third countries, a whole host of customs rules and regulations apply. Professional customs brokers such as Porath Customs Agents examine these rules and regulations very closely while still maintaining the bigger picture. Allow us to advise you and make you an individual offer – so that your goods clear customs smoothly each and every time.