Customs clearance is the process of legally bringing goods into or taking them out of a country, ensuring compliance with customs regulations.
The customs clearance process can be broken down into the 5 steps below:
Granting authorisation and providing the required documents
Preparing the customs declaration
Arranging inspections and obtaining the necessary certificates
Submitting the customs declaration to the customs office
Possible document and/or goods inspection by the customs office
Releasing the goods into the requested customs procedure
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The duration of customs clearance depends not only on the mode of transport, but also on the type of goods – that’s why it’s assessed on a case-by-case basis.
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Customs clearance is carried out both when exporting goods to a non-EU country and when importing shipments from such countries.
Ideally, you should notify us about the need for customs clearance as soon as you start arranging transport to the destination.
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The list of documents required for customs clearance will vary depending on the type of imported goods. However, there is a basic set of documents that typically applies in most cases:
Commercial invoice from the supplier
Transport invoice
Packing List (PL) describing the contents of each package
Bill of Lading (BL) from the ocean carrier
Certificate of Origin confirming the goods’ country/region of origin
Entry Summary Declaration (ENS) filed with the Polish customs office
Cargo insurance confirming cover during transport
Power of attorney for the customs agency, if you outsource clearance to an external company
Please note that the list above is general. Before starting customs clearance, we recommend contacting a customs broker each time to confirm the exact documentation required.
Customs clearance can be carried out at different customs offices depending on the specifics of the shipment and the importer’s preferences. Below are the key factors that help determine the right customs office for clearance.
Key factors when choosing a customs office:
Location of the goods:
Customs clearance usually takes place at the customs office responsible for the point where the goods cross the border or where they are stored.
Mode of transport:
Sea freight: clearance is handled by the customs office at the port where the goods are unloaded.
Air freight: clearance is handled at the airport where the goods arrive.
Road freight: clearance is handled at a border customs office or at designated inland customs clearance points.
Rail freight: clearance is handled at rail terminals near the border or at dedicated customs offices.
Customs duty must be paid before or at the time of customs clearance. The customs clearance process will not be completed until the duty has been settled.
A sales/purchase invoice for goods imported from third countries (outside the European Union) must include a range of details required for both accounting and customs purposes. Below is a list of the key information that should appear on such an invoice:
Invoice number
Invoice issue date
Seller (Exporter) details, including:
Company name
Company address
Contact details (phone number, email address)
Buyer (Importer) details, including:
Company name
Company address
Tax identification number (NIP) or its equivalent
Contact details (phone number, email address)
Description of goods
HS code (Harmonized System Code)
Quantity of goods
Unit price
Total invoice value
Transaction currency
Delivery terms (Incoterms)
Country of origin of the goods
Payment terms
Signature and company stamp
A Certificate of Origin is a document that confirms the country of origin of exported or imported goods. It is one of the key documents in international trade, helping to determine customs tariffs and apply preferential duty rates under free trade agreements.
Documents typically required to obtain a Certificate of Origin include:
Commercial Invoice
Packing List
Manufacturer’s Declaration
Proof of materials and components
Product specifications and catalogues
The customs authority issues the certificate of origin upon the exporter’s or consignor’s request.
An application for the certificate can be submitted both by an entity established in the European Union and by an entity not established in the EU, provided it is exporting goods from Poland.
The country where you purchase goods is not always the same as their country of origin.
The country of purchase is where the sales transaction takes place, while the country of origin is where the goods were manufactured or substantially processed.
Customs duties and charges are often calculated based on the country of origin, not the country of purchase.
For example, goods manufactured in China may be subject to different duty rates than goods manufactured in Germany. That’s why distinguishing these two terms is crucial for obtaining the correct documentation and completing customs clearance properly.
Direct representation means acting in the name and on behalf of the authorising party (the client).
Indirect representation means acting in your own name, but on behalf of the authorising party.
In situations such as clearance under a simplified procedure or acting for a client not established in the EU, indirect representation is required.
In other cases, direct representation is usually sufficient.
Clearance under Article 33a of the VAT Act allows you to defer import VAT payment and settle it directly in your VAT return, which can significantly improve your company’s cash flow. However, it’s important to note that using this procedure requires meeting specific conditions.
You must provide a certificate confirming no outstanding tax or financial arrears and proof of active VAT payer status.
Standard import clearance requires immediate payment of import VAT at the time of customs clearance.
To settle import VAT under Article 33a of the VAT Act, the importer must:
be a VAT-registered taxpayer
have no outstanding tax arrears and no overdue social security contributions
not be undergoing bankruptcy or restructuring proceedings
You must submit documents confirming the above to the Head of the Customs Office competent for the place of import. If all conditions are met, the importer is added to the customs system and can settle import VAT in the VAT-7 return, which allows the actual VAT payment to be deferred and improves the company’s cash flow.
A packing list (PL) is one of the mandatory import documents, ensuring smooth and transparent logistics, warehousing and customs processes. It forms the basis for clearing goods through customs.
A packing list contains detailed information about the contents of a shipment. Its main elements include:
invoice number and series
issue date
exporter’s name and details (full name, address, contact details)
Incoterms terms (rule + place), e.g. FOB Shanghai
product name / description of the goods
country of origin, e.g. Country of origin: China
customs code (HS code)
quantity purchased (in pieces)
unit and total price (in the transaction currency), e.g. 1,000 USD
exporter’s signature
EORI (Economic Operators’ Registration and Identification) is an identification system used in the European Union. An EORI number is a unique identifier assigned to companies and individuals carrying out business activities related to international trade. It improves the security and transparency of importing and exporting goods.
The EORI number is required when submitting customs declarations, transit documents, and other formalities related to customs clearance.
A CN customs code (also referred to as an HS code – Harmonized System code) is part of an international goods classification system developed by the World Customs Organization (WCO). Each traded product is assigned a unique code used worldwide to identify goods in international trade. This system helps determine customs duty rates, compile trade statistics, and control goods.
To determine the correct customs code, you need to identify the product’s composition, function, and intended use.
The next step can be:
using dedicated online tools, e.g. the WCO HS Nomenclature, TARIC, or SITC
getting in touch with us for support!
Dual-use goods are products, technologies, and software that can be used for both civilian and military purposes. Because they may be used in weapons production or other military applications, their trade is strictly regulated under international and national laws.
Examples of dual-use goods include, among others: cryptographic software, special metal alloys that can be used in defence manufacturing, and components that could be used in the production of chemical, biological, or nuclear weapons.