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EU Customs Clearance Checklist

1. Company & Legal Setup

  • EORI number obtained and valid
  • Indirect customs representative appointed (if non-EU established)
  • Fiscal representative / VAT registration arranged in relevant EU member state(s)
  • AEO status considered/applied for (if volume justifies it)
  • EU “Responsible Person” designated for regulated product categories (if applicable)

2. Product Classification & Origin

  • Correct HS/TARIC code determined for each product
  • Binding Tariff Information (BTI) requested if classification is unclear
  • Country of origin correctly determined and documented
  • Preferential origin checked (FTA eligibility, e.g. EU-Taiwan trade context)
  • Anti-dumping / countervailing duty exposure checked for product category

3. Documentation

  • Commercial invoice complete and accurate (value, Incoterm, HS code, origin)
  • Packing list matches invoice and shipment
  • Certificate of origin prepared (where required)
  • Export declaration (ABD) filed correctly
  • Exit certificate (Ausgangsvermerk) confirmed
  • MRN tracked through to confirmed exit/entry
  • Transport documents (AWB/B/L/CMR) consistent with customs data

4. Duties, Taxes & Valuation

  • Customs value correctly calculated (incl. freight/insurance where required)
  • Applicable duty rate confirmed
  • Import VAT (Einfuhrumsatzsteuer) handling clarified — deferment account or direct payment
  • VAT reclaim process set up (if applicable)

5. Incoterms & Responsibility

  • Incoterm agreed and stated clearly on all documents
  • Responsibility for customs clearance (buyer vs. seller) explicitly defined
  • DDP risk assessed if seller is taking on EU import obligations without local presence

6. Product Compliance

  • CE marking present and technical documentation available
  • RoHS / WEEE compliance confirmed for electronics
  • REACH obligations checked (substances of concern)
  • Product labeling meets EU requirements (language, marking)

7. Export Controls & Sanctions

  • Sanctions list screening performed (customer, end-user, destination)
  • Dual-use classification checked (relevant for networking/IT hardware)
  • End-use/end-user statements obtained where required
  • Export license requirements checked in country of origin

8. Logistics & Carrier Coordination

  • Freight forwarder/customs broker briefed with correct documentation
  • Customs procedure selected (free circulation, transit T1, bonded warehouse, etc.)
  • Lead times adjusted for potential customs delays/inspections
  • Contact person designated for customs queries during transit

9. Post-Clearance

  • All customs records archived per retention requirements (typically 10 years in EU)
  • Duty/VAT payments reconciled against declarations
  • Any discrepancies or post-clearance amendments filed promptly