Customs clearance
Customs clearance is the moment at which goods from a third country enter free circulation. What it costs, how long it takes and who is liable is explained here, term by term.
- ClearanceClearance is the moment goods from a third country enter free circulation in the EU. Duties and VAT are established, Customs releases, and the consignment may leave the warehouse or the terminal.
- Clearance costsClearance costs are the fee the forwarder or the declarant charges for filing the import declaration and handling the file. They are something other than the import duties and the VAT you remit to Customs.
Frequently asked questions about customs clearance
What does customs clearance mean?
Customs clearance is the release for free circulation of goods from a third country, so that they may be traded and used in the EU. That is done with an import declaration in which the duty and the VAT are determined.
What does it cost to clear a consignment?
The costs consist of the import duty and VAT you pay over to Customs, plus the declarant's rate for the declaration itself. That last part often lies between twenty-five and seventy euro per declaration, with surcharges for extra item lines or inspections.
How long does customs clearance take?
A declaration without a control is often handled within minutes. With a document control or a physical control that rises to hours or days, depending on the availability of the inspection and the location of the goods.
What is an EORI number and do I need one?
An EORI number is the registration number with which Customs identifies a company. Anyone who makes customs declarations in the EU, or has them made, needs one. For Dutch companies it is NL followed by the RSIN or VAT number.
Who is liable for the customs debt?
With direct representation the principal is the declarant and bears the customs debt. With indirect representation the forwarder is jointly liable, which means Customs can also collect the duty from the forwarder.