New to customs
Importing, exporting moving goods
Importing goods from a non-European Union (EU) country
- require an import declaration
- an import safety and security (S and S) declaration
- are subject to Customs control
- may require a licence under prohibitions and restrictions rules
- may incur Value-Added Tax (VAT), Excise Duty and Customs duties.
Exporting goods to a non-EU country
- require an export declaration (including S and S)
- are subject to customs control
- may require a licence under prohibitions and restrictions rules.
Moving goods through a non-EU country
Goods that move from one EU Member State to another, through a non-EU country move under customs control. Transit is a customs procedure that allows goods to be moved across international borders under customs control.
If you import or export goods into or out of the EU, you must classify those goods for customs purposes. You will find further information in classification.
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