All you need to know about importing goods into Europe

All importing procedures comply with the EU customs code, which represents the set of rules comprising all customs matters while trading with non-EU countries. Let’s get into all the details and subtleties of EU trade.

First of all, you’ll have to register as an economic operator and receive an EORI number.

The Economic Operator Registration and Identification (EORI) number is a unique attributed identifier, assigned to all set up companies and individual entrepreneurs involved in EU business activities. If you’re established outside the EU, you’ll be assigned an EORI the first time you fill:

• a customs declaration;
• an entry summary declaration (ENS);
• an exit summary declaration (EXS);

After this, you’ll use the number in all communications with any EU customs authority where such an identifier is needed.

Secondly, you’ll have to fill in an entry summary declaration, which contains advance cargo information about goods entering the EU. It must be lodged at the first customs office of entry to the EU, even if the stuff you transport isn’t going to be imported into the EU.

There’s also a deadline for lodging the ENS, which revolves around the transport carrying your goods:

• container maritime cargo: at least 24 hours before arrival;
• bulk maritime cargo: at least 4 hours before arrival
• short sea shipping: at least 2 hours before arrival;
• short haul flights: at least by the actual time of take off of the aircraft;
• long haul flights (4 hours or more): at least 4 hours before arrival at the airport;
• road traffic: at least 1 hour before arrival.

Note: The Entry Summary Declaration requires information such as bills of lading and commercial invoices. Make sure these documents reach the party responsible for lodging the declaration in time!

When your goods get to the customs office of entry to the EU, they have to be placed into temporary storage (no longer than 90 days) until following one of these two itineraries:

1. Release for free circulation
If all the import requirements, such as tariff, excise and VAT receipts, authorisations and certificates have been presented, your goods will be finally released for consumption in the EU.

2. Special procedures
The storage of foreign goods within the EU comprises places such as customs warehouses and free zones. Warehousing offers the possibility to store your non-EU goods under customs supervision without the need to pay import tax. Free zones are special parts of the customs territory. They represent areas where you can transport your goods in order to re-pack, process and store them without paying import duties.

Moreover, non-EU goods can enter the Union without the payment of import duties, if they are intended for re-export. You can keep your goods under temporary import for as long as two years.

Now, let’s meet the SAD. The Single Administrative Document (SAD) is the means to place your goods under customs-approved treatment, which has several aims:

• providing openness;
• reducing paperwork;
• diminishing the amount of requested information;
• standardizing data.

The SAD shall be given to the customs authorities either electronically or by delivery. It helps you cover the placement of any goods, regardless of the used means of transport and customs procedure. This means you can:

• export;
• import;
• transit;
• gain access warehouses;
• use temporary import.

Finally, let’s talk a bit about VAT. Most customs duties and VAT are calculated considering the value of the goods you import. Customs authorities define the amount you’ll pay based on the goods’ commercial value at the point of entry into the EU.This is defined as the purchase price + delivery costs. The value of goods isn’t necessarily the same as the price stated on the sales contract and may be subject to specific adjustments.

Congratulations! Now you know how to import goods into the EU and what awaits you at the border!

We wish you good luck and are looking forward to seeing your goods successfully enter the EU!