The European Union (EU) has an internal single market of 27 member countries, which means that an import into one country allows those goods to then circulate freely within other EU members without further customs checks or duties. To facilitate this, import documentation and clearance processes are standardized, and accepted by all member states. For export, all member countries have also signed up to a standard export documentation and clearance process.
This article explains the process and the key documents that you will need to expedite your shipment import or export.
Inhoudsopgave
Invoer
Export
Samenvattende punten
Invoer
Customs import declaration and SAD form
The single administrative document (SAD) is a standardized form that is applied across the European Union, and is used for electronic Customs pre-alert and declaration of any imported or exported goods.
The SAD is used for trade between EU and non-EU countries and for the free movement of non-EU goods within the EU, and in certain limited cases for movement of EU goods inside the EU.
The SAD must be completed by those with direct responsibility to present the goods (the importer) together with all other required documents. The Customs declaration can be submitted by a licensed customs agent on behalf of the importer. In most cases this submission can be made electronically, although it is still occasionally used in paper versions.
The SAD form is harmonized internationally, and is used both for export and import declarations, as well as for transit through non-EU jurisdictions to a final destination, or point of exit, within the EU member countries.
The form has 54 fields for declaration, and uses standardized numeric codes to define the type of goods, quantity, destination country, and many more. One of the most important entries is the commodity code from the EU TARIC/customs tariff.
The SAD consists of eight copies, each with a different function:
- Retained by the country where the export formalities are carried out
- Used for statistics by the exporting country
- Returned to the exporter
- Retained at the destination office of any transit operation, or serves as a T2L transit document (for example when transiting between two EU countries via a non-member country)
- Return copy for the transit
- Retained by the country where destination formalities are completed
- Used for statistics of the destination member country
- Returned to the geadresseerde
As well as the SAD, other documents required for customs clearance are:
- commerciele factuur
- Authorized Economic Operator status and EORI number
- bewijs van herkomst
- Bindende tariefinformatie
- Bindende oorsprongsinformatie
- relevante certificaten of licenties
- VAT and records exporteren
Afhankelijk van het vervoermiddel kunnen voor de inklaring nog aanvullende documenten nodig zijn:
- Cognossement, Luchtvrachtbrief of gelijkwaardig
- ATA Carnet (Alle vormen van transport)
- TIR-Carnet (Gecombineerd weg- en overig vervoer)
Shipment pre-alert documents
EU regulations require traders to supply customs authorities with an electronic Entry Summary Declaration (ESD) in advance of the shipment arrival, with details on the goods being imported or exported.
This ESD allows Customs authorities to make an assessment of risk prior to the actual arrival of the goods at the port of entry, and assists authorities with their choice of subsequent checks and inspections.
EORI and VAT numbers
Wat is een EORI-nummer?
Een EORI-nummer is een “Economic Operators Registration and Identification number”, een algemeen identificatienummer dat in de hele EU wordt gebruikt door economische operatoren en douaneautoriteiten.
Het EORI-nummer bestaat uit twee delen:
- de landcode voor de uitgevende lidstaat
- dit wordt gevolgd door een code die uniek is in de lidstaat
Bedrijven en personen die met en binnen de EU zaken willen doen, moeten het EORI-nummer gebruiken als identificatienummer voor alle douaneprocedures en bij de uitwisseling van informatie met douanediensten.
Any economic operator that is established within the customs territory of the EU must have an EORI number for customs purposes. Any economic operators that are not established within the Customs territory of the EU must also have an EORI, for a number of different situations:
- een douaneaangifte indienen in het douanegebied van de EU
- een Entry Summary Declaration (ENS) indienen
- een Exit Summary Declaration (EXS) indienen
- een aangifte voor tijdelijke opslag indienen in het douanegebied van de EU
- optreden als vervoerder voor vervoer door de lucht, over zee of over binnenwateren
- om op te treden als vervoerder die is aangesloten op het douanesysteem en douanemeldingen wenst te ontvangen met betrekking tot het indienen of wijzigen van summiere aangiften bij binnenkomst
Belang van BTW-nummer
Importen naar de EU, door welke persoon of bedrijf dan ook, zijn onderworpen aan belasting over de toegevoegde waarde (btw). EU-btw is van toepassing op alle 27 lidstaten en wordt ook toegepast op het vervoer van goederen over de binnengrenzen van de EU. Voor bedrijven die in de hele EU actief zijn, kan het dus nodig zijn om hun bedrijf te registreren met een btw-nummer in meer dan één EU-land.
Export
Customs export declaration and SAD form
Goods being exported from the EU must do so in accordance with EU export formalities, which may in a few cases require export levies or duties. In principle, all goods being exported out of the EU, regardless of destination, must be subject to customs control before the loading of vessels. Export procedures require the exit of EU Community goods from free circulation, so that their status is revised to non-Community goods.
Exported goods must be covered by a declaration, using the single administrative document (SAD), submitted electronically. Customs undertake a risk assessment, and determine the proper routing of the exported goods, as to whether additional checks or verifications are required.
The exporter is considered to be the owner of the goods, and the person on whose behalf the export declaration is being made. Therefore, it is the exporter that is responsible for compliance with all export documentation formalities.
Shipment pre-departure documents
EU union regulations require that goods to be exported from the EU Customs territory shall be covered by a pre-departure declaration. The same form as used for import, the single administrative document (SAD), will be used to submit the pre-declaration electronically.
The export declaration should be submitted to the Customs authority within a specific time-limit before the goods are taken out of the EU. The pre-departure declaration should take the form of one of the following:
• a customs declaration
• a re-export declaration
• an exit summary declaration
The pre-departure declaration should include the details required for risk analysis for security and safety purposes.
Samenvattende punten
When shipping into or out of the European Union, it is important to know the Customs forms required and electronic systems used. Some registration will need to be completed in advance, for example to set up EORI and VAT number(s). The EU electronic processes and systems have all been set up to expedite the shipping processes for importers and exporters.
The import and export clearance procedures broadly mirror each other, with goods being presented to customs covered by a customs declaration using the SAD and supporting documents. One key difference is that on import goods are cleared for free circulation within the EU, and for export the goods are redefined as non-Community goods, i.e. they can no longer circulate duty free across the EU member states.
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