EU Customs Clearance Process for Importers
Updated 2026-08-02
EU customs clearance requires: (1) EORI number registration, (2) customs declaration (usually via a customs broker), (3) payment of import duties based on CN tariff codes, (4) payment of import VAT at the border rate. The EU's customs single window system simplifies documentation.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is an EORI number?+
EORI (Economic Operators Registration and Identification) is a unique EU-wide identification number required for all businesses involved in customs activities in the EU. Apply in the first EU country where you import goods.
How are EU customs duties calculated?+
Duties are calculated as a percentage of the customs value (CIF: Cost + Insurance + Freight). Rates depend on the Combined Nomenclature (CN) code of the product and the country of origin. Check TARIC for the applicable duty rate.
What is the EU customs single window?+
The EU Single Window for Customs aims to streamline customs procedures by allowing businesses to submit all required documentation through a single digital portal, reducing duplication and processing time.
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