What are the steps of the customs clearance process (import in the EU)?
Updated
Document inspection: The first step of the customs clearance process, concerns the document inspection. All the documents described above are inspected by the customs authorities and are verified for their completeness and truthfulness. In case any information is missing, the authorities may request additional documents (i.e. certificate of origin) to validate the documentation.
Customs risk assessment: Following the document inspection, a customs assessment is held for minimizing the risk of importing shipments that are not complying with the EU customs regulations.
Physical inspection(optional): Depending on the result of the customs risk assessment, a physical inspection may be required. This step encompasses customs inspection surcharges that are passed to the importer.
Import duties calculation: After the shipment successfully passes through the physical and non-physical inspections, the customs authorities calculate the import duties based on the Incoterm selected, the freight transport cost, the type & declared value of the goods, and the national customs/VAT regulations. Depending on the Incoterm selected the duties are paid either by the seller or the buyer of the goods.
Import declaration: The final step of the customs clearance process is the import declaration. Customs authorities create this document to certify that the goods have passed successfully all customs inspections and the duties have been levied. With this accompanying document the shipment is “released”, meaning delivery to the final destination can be organized and the goods are available for sale, storage, or further processing.