Customs and document follow-up

Documents

CMR, invoice, packing list and export documents are part of the process. Required documents vary by cargo and country.

The customs process in international transport

In exports, the cargo must be processed at the exit customs office with an export declaration; in the destination country, import formalities must be completed. The declaration is prepared together with the commercial invoice, packing list and transport document (CMR). The customs tariff statistics position of the cargo (the HS code) is at the centre of the declaration; a wrong code means wrong duty and delay.

What does a customs broker do?

A customs broker is an authorised specialist who prepares and follows the customs declaration on behalf of the exporter or importer. Accuracy of the declaration, duty calculations and consistency of documents are the broker's responsibility. Although transport and customs are separate tasks, planning them together reduces vehicle waiting time.

Movement certificates and proof of origin

The A.TR movement certificate shows the free-circulation status of goods under the customs union; it is not a certificate of origin. The EUR.1 is a proof of preferential origin for goods that meet the origin rules of the relevant agreement. The required documents depend on the country, product and applicable rules; confirm them with your customs broker before loading.

Transit operations

If the cargo passes through other countries before reaching the destination country, transit documents are also part of the customs process: a TIR carnet or a T1 transit declaration, for example. These documents must be closed within their validity.

Why is the HS code critical?

The customs tariff statistics position is the equivalent of the goods in the international classification system (HS), and customs duty, trade policy measures and required permits are determined according to this code. Wrong classification means too much or too little duty, penalties and cargo being held. Writing the description of the goods identically and clearly on the invoice, packing list and declaration is the first condition for determining the right code.

Who does what in the customs process?

The sender prepares the commercial documents (invoice, packing list) and gives the information on the goods correctly. The customs broker prepares and follows the declaration. The carrier brings the cargo and its transport document (CMR) to the border. The consignee is responsible for import formalities and registration requirements in the destination country. Making each party's role clear in advance prevents uncertainty at the border.

Steps of the export process

• Determining the customs tariff code (HS code) of the cargo.
• Preparing the commercial invoice and the packing list.
• Issuing the export declaration.
• Preparing an A.TR movement certificate or proof of preferential origin such as an EUR.1, where required.
• Passing the cargo through the exit customs office and confirming the exit.
• If necessary, carrying out transit operations and closing them on arrival.

Most frequent causes of delay at the border

• Documents not matching the actual cargo.
• A missing or wrong certificate of origin.
• The transit guarantee or document not being ready.
• Arriving outside customs working hours or on holidays.
• The declared value differing from the invoice value.

Common mistakes

• Quantities and weights on the commercial invoice and packing list being different.
• The description of the goods being too general ("textile product"); the tariff code cannot be determined.
• The certificate of origin being missing or wrong; clearance at destination may be delayed and extra costs may arise.
• Registration numbers needed in the consignee's country (such as EORI in the EU) not being obtained in advance.
• Not taking customs working hours on holidays into account.