Cargo customs clearance procedures and required documents
Road freight crossing international trade borders, whether commercial or non-commercial, must go through customs clearance before delivery. Even though there are usually no customs charges to pay for road freight being transported within the European Union, there may be certain exceptions. Read our guide about freight customs charges and cargo clearance, the required shipping documentation and how the declared value of goods is calculated.
DUTIES AND TAXES
Customs clearance for freight shipping in the EU
The EU is a customs-free zone. Goods produced in member states of the European Union, or any other country with specific contracts for free circulation of goods, will not be subject to customs duty payment. However, VAT charges may apply. If there is a trade agreement in place, goods will still need to be inspected by customs.
Duty exemptions in the European Union
Goods entering the European Union from non-EU countries may be subject to additional freight customs duties. There are some cases in which cargo may be exempt from duties for international freight shipping:
- Commercial goods up to a certain value are exempt from customs duty but tax still needs to be paid.
- There is also a possibility of exemption from customs duty on international cargo if you are transporting items subject to zero duty rate.
How much duty is paid for shipping freight outside the EU?
Freight customs charges and VAT must be paid on international shipments for goods leaving the EU. Generally speaking, export customs clearance is paid by the shipper in EU, while the receiver abroad pays VAT and import duties.
Regulations vary by country, so we recommend checking in detail what will be required by the importing and exporting countries in your case.
FOR INDIVIDUALS
- You may need to pay tax and customs duty even when shipping personal belongings abroad.
- It is especially important to check the specific rules on restricted items even if shipping them for personal use. For example, there are certain items, such as tobacco and alcohol, where excise duty is charged.
- Gifts sent to you by a private individual are exempt from customs duties if their value does not exceed a certain amount. This amount depends on the destination country.
FOR BUSINESSES
- Goods originating in countries which have concluded free trade agreements with the EU are subject to lower (preferential) rates of customs duty at import.
- A preferential rate of customs duty may be requested for certain goods if their value does not exceed a certain amount. This amount depends on the destination country.
- In cases in which the zero rate of customs duty applies at import, other prescribed taxes must still be paid.
How declared value is calculated for customs when shipping freight
The declared value of goods is essential for international freight shipping and is included in the export documents and invoices. Although it may vary by country, the declared value for customs is normally calculated based on the following:
- The actual price of the cargo
- Identical goods produced in the importing country
- Similar goods produced in the importing country
- The production cost of the goods
We advise checking the regulations in detail with the importing and exporting countries. Some costs may be added or deducted from the customs value of the product, which depends on each case.
Cargo customs clearance – declared value for carriage
The declared value for carriage is calculated from the value of the cargo. It serves as a basis for imposing freight charges, which is generally lower than the declared value for customs.
Read more about exporting outside of the EU
Van delivery from the EU to the UK after Brexit
When booking Van Delivery on our platform, you need to provide us with the following information depending on whether it is a private or business shipment:
FOR INDIVIDUALS
- Copy of your ID;
- Proof of residence, proving that you have resided in Europe (or country of origin) for a minimum period of 6 months;
- Proof that you have a visa to reside in the UK (except for UK citizens);
- Detailed list of each item being transported: what the goods are, what they are made of, their origin, their purpose, HS code, and their value, etc;
- You need to send us the ToR (Application for transfer of residence relief) number.
FOR BUSINESSES
- Proforma or commercial invoice (full details including VAT and EORI number)
- Packing list
It is important to note that the packing list should contain the information about the sender, receiver, the item description, value of each of unit and total value. Additionally, it should be signed by the owner of the goods.
Read more about Brexit customs regulations
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REQUIRED DOCUMENTATION
Customs documentation for international freight shipping
When shipping cargo outside of the EU, you will need to provide a proforma or commercial invoice as well as a customs declaration or packing list describing the content. You will have to describe the cargo you are shipping as specifically as possible.
The number of documents required for international freight customs clearance will vary by country, but the following documents are required in the majority of cases:
Import Documentation
- Purchase order
- Sales invoice from supplier
- Bill of lading (sea freight), Road Waybill (CMR), Air Waybill (AWB) or Rail Waybill (CIM)
- Packing list
- Certificate or proof of origin
- Any other documentation as required by the buyer or as outlined in a letter of credit from a financial institution
Export Documentation
- Purchase order from the buyer
- Sales invoice
- Packing list
- Bill of lading (sea freight), Road Waybill (CMR), Air Waybill (AWB) or Rail Waybill (CIM)
- Packing list
- Certificate or proof of origin
- All other documentation as required by the buyer or the terms of a letter of credit
How to fill in the required documentation for cargo clearance
List each of the items separately, with detailed descriptions.
Avoid writing general terms such as “food”. Instead, write “cheese-flavoured cracker samples, packed in aluminium bag”.
Write the cargo value, as you may be entitled to this amount of compensation in the event of a damage claim.
Keep original invoices to prove the value of each of the items.
Be very specific when indicating what items are made of, their origin, and their purpose.
Provide a commodity/HS code for each item.
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NEED MORE INFORMATION?
FAQ on international freight customs clearance and charges
What does cargo custom clearance mean?
Can I do my own road freight customs clearance?
Why does Eurosender not include freight customs charges or duties in the price?
Are there any exceptions to European freight customs clearance procedures?
Who pays road freight customs charges for international shipments?
Can the sender pay for international freight customs charges?
How much are customs fees for high-value cargo?
What international freight customs charges should I expect to pay for goods arriving by air?
How long does cargo customs clearance take?
- Destination country
- Type of cargo to be cleared
- Number of shipments moving through customs at the same time
- Customs inspections
Why is my cargo being held at customs?
Can I refuse to pay freight customs charges?
- The cargo will be destroyed.
- The cargo will be stored and additional costs may be incurred.