Keep European Customs Regulation Simple

European customs regulations may seem complex to those approaching the world of import-export for the first time, but understanding the basics is essential to properly manage trade and cross-border transactions. The purpose of this article is to explain the main European customs regulations and procedures in a simple way, helping companies and individuals successfully get themselves to the point of untangling documents, duties, and simplifications.   

What are customs and what is the role they play? 

Customs are national agencies responsible for controlling and regulating the flow of goods into and out of a country. The European Union has established common regulations to facilitate trade between member states and to ensure that products from non-EU countries, meet quality and safety standards. 

Essential documents dor Import-Export 

In order to import or export goods, it is necessary to prepare a number of documents attesting to the nature and value of the goods and their origin. Among the main documents required are: 

• Commercial invoice: it describes the goods, their value and the shipper 
• Packing list: items listing and packaging details 
• Certificate of origin: in certain cases it is necessary to confirms the good’s origin, particularly relevant for products with variable duties depending on the country of origin. 

HS Code and customs Rates: How to calculate duties 

Customs duties are taxes imposed on imported goods, calculated according to the Harmonized System (HS Code), an international goods classification system. This code, consisting of a series of digits, identifies the type of product and its level of taxation. To know the taxation applicable to a specific product, it is essential to have the correct HS Code. 

With online tools such as EASY DOGANA , it is possible to get a quick and accurate quote, keeping in consideration the specific regulations per country. 

The OSS Regime for e-commerce: Benefits for online sales 

The **OSS** (One Stop Shop) regime is one of the most relevant new features for those involved in e-commerce. This scheme makes it possible to simplify the tax management of cross-border sales within the EU by avoiding the need to register for VAT in each country where products are sold. Through a single quarterly VAT return, companies can settle their tax position more easily, saving time and reducing bureaucracy.  

This scheme is particularly useful for SMEs and online sellers, who can expand their reach within the EU without having to deal with tax complications for each individual country.  

AEO regulations: Authorized Economic Operator Status 

AEO (Authorized Economic Operator) status is a certification that recognizes companies’ reliability and security in customs operations. AEO certified companies enjoy benefits such as:   

• Priority in customs operations.  
• Higher speed in inspections.  
• International accreditation that facilitates operations with third countries.  

 To obtain AEO status, a series of criteria regarding compliance with customs regulations and financial soundness must be met. 

Customs declarations and clearance procedures 

The customs declaration is a mandatory step for importing and exporting goods. This document contains data about the goods, such as quantity, value, weight and origin. The declaration is processed by customs authorities to establish duties and verify compliance with regulations.  

Customs clearance procedures may vary depending on the type of goods and their origin. For shipments within the EU, procedures are generally faster due to the free movement of trade related goods. On the other hand, for those countries outside the EU, a more thorough inspection is required. 

Free zones and customes warehouses 

To further simplify importation, the EU has established free zones and customs warehouses. In these areas, goods can be stored without immediate payment of duties or VAT, allowing companies to defer payments until the goods are actually released to the market.  

These solutions are ideal for companies that need to manage large stocks or operate in industries where demand is variable. 

Simplifications and special customs regimes 

The EU offers several special customs regimes to facilitate trade and reduce the tax and bureaucratic burden on businesses:  

• Inward Processing Regime: allows raw materials to be imported duty-free, provided they are subsequently processed and re-exported.  
• Outward Processing Regime: allows goods to be temporarily exported for processing abroad and re-imported with partial or full duty exemptions.  

These regimes can be particularly useful for sectors such as manufacturing and textiles. 

Conclusion 

Understanding European customs regulations is essential for those involved in international trade. Knowing the necessary documents, duty calculations, and available tax simplifications saves businesses time and money while reducing the risk of errors and penalties. With digital tools such as the Customs Duty Calculator and the OSS scheme, the EU is offering businesses increasingly innovative solutions to facilitate internationalization and competitiveness.