Customs Clearance

Customs clearance is what happens at the border between your goods leaving the loading bay and reaching the consignee in another customs territory. For any non-EU movement — and increasingly for goods crossing the EU edge — it is the step that decides whether a shipment moves or sits, so it is worth knowing what it actually involves before you book.

What customs clearance involves

Clearance is a sequence of steps, usually handled in this order:

1. Lodge a customs declaration with the relevant authority, using the EORI number registered to the importer or exporter.
2. Classify the goods under the correct HS (commodity) code, which sets the duty rate and any controls.
3. Present the supporting documents so the declaration can be checked against the physical consignment.
4. Assess and settle duty and import VAT, either paying on the spot or using a deferment account.
5. Release — once accepted, the goods are cleared and can continue to the consignee.

While a declaration is pending, goods may sit in a bonded warehouse under customs control, with duty and VAT suspended until they are cleared for free circulation.

Documents you need

The declaration is only as good as the paperwork behind it. A standard import or export file includes:

Document	What it proves
Commercial invoice	Value, parties, terms of sale (Incoterms)
Packing list	Contents, weights and package count per line
Transport document	The CMR, bill of lading or air waybill for the movement
EORI number	That the trader is registered to import/export in the EU
Certificates / licences	Origin, health, dual-use or other controls where required

Our guides on import documentation and export documents walk through each form and the common mistakes that trigger a hold.

How duty and VAT are assessed

Customs charges come from three things: the customs value (usually the invoice value plus freight and insurance to the border), the HS code that sets the duty rate, and the country of origin, which can lower or zero the rate under a trade agreement.

• Import duty = customs value × the duty rate for that HS code.
• Import VAT = (customs value + duty) × the destination VAT rate, reclaimable by VAT-registered importers.

Get a working estimate with the import duty calculator before you commit to a price with your buyer.

Who handles it

You can clear goods yourself, but most Baltic SME shippers delegate it. A freight forwarder often arranges clearance as part of an end-to-end booking, or you can appoint a customs broker who only lodges declarations. The party named on the declaration carries the liability for the duty, VAT and the accuracy of the classification — so even when a broker does the work, the importer stays responsible.

With UMERA you send one RFQ and get carrier quotes that already account for the lane and the clearance steps it needs, so the customs cost is visible before you book rather than after.

FAQ

What is customs clearance?

It is the process of getting goods through customs to enter or leave a country — lodging a declaration, presenting documents, classifying the goods by HS code, and paying or deferring duty and import VAT before the goods are released.

Do I need an EORI number for customs clearance?

Yes. Any business importing into or exporting out of the EU must have an EORI number, and it is quoted on every customs declaration. Without it the declaration cannot be lodged.

Who pays the duty and VAT?

The importer of record named on the declaration is liable, regardless of who physically lodges it. The Incoterm on the commercial invoice decides whether the buyer or seller takes that role.

How long does customs clearance take?

A clean declaration with complete documents can clear in hours. Missing paperwork, an unclear HS code, or an inspection can hold the consignment for days, which is why getting the file right first time matters.