Customs Clearance

Customs clearance is the tax treatment of goods (including moving containers) during their transfer across national borders or the customs borders of the European Union.

Customs is a national authority responsible for the clearance and control of goods imported into (and exported from a country (or customs union). This involves verifying compliance with applicable regulations such as prohibitions, restrictions, decrees, emergency measures, etc.

This protects the internal market and maintains the economic balance established by law.

The aim is to prevent the import of illegal goods such as drugs. Controlled goods like weapons require special permits, and their import is subject to quantitative restrictions in various countries.

The import of food or textiles, for example, can be restricted to avoid jeopardizing domestic production.

Exports can also be restricted. To avoid jeopardizing the supply of food to the population, a state can restrict the export of food.

It's not just goods that are affected; customs also conducts random checks of carriers such as wooden pallets to ensure they don't contain mould, live animals, or substrate that could pose a threat to flora and fauna.

Pallets must therefore always be treated and certified according to international standards.

Customs duty is the term for the tax that may be levied when goods are imported or exported. Through customs duties, the state controls trade without prohibiting it. The state's interests take priority.

Customs duties (or import taxes) are levied according to product categories. Customs authorities publish the relevant tables, which list the tax rates for all goods, divided into groups and subgroups.

Value-added tax (VAT) is usually also levied on imported goods, to tax these goods in the same way as similar domestically produced goods. This prevents any disadvantage to domestic production.

Countries can also impose export duties if it is in their national interest.

For you as an emigrant, export duties are generally not relevant. Import duties may apply if you do not meet certain requirements. However, the primary goal of a relocation should always be tax exemption.

A prior customs declaration is required for customs clearance.

The goods, in your case, your household belongings, must be declared to customs in advance, and this declaration must be submitted in writing.

Export Customs Clearance Process (EU)

This export customs clearance is handled by the moving company that packed your belongings and loaded the container.

If you are handling your move yourself, the shipping company(or forwarding agent) will likely submit the declaration for you.

You can also submit the declaration yourself if you wish to reduce costs.

If you are unfamiliar with the ATLAs export system, we recommend delegating this task to professionals.

Export Customs Clearance Process (EU)

An export declaration is required for goods valued at €1,000 or more, or weighing 1,000 kg or more.

For goods valued at €3,000 or more, export is processed in two stages.

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ATLAS Procedure

Participation in the electronic export procedure ATLAS Export is mandatory throughout the EU (Article 6, Paragraph 1 of the Union Customs Code [UCC]). The obligation to submit electronic declarations applies to all declarations, regardless of the mode of transport (road, air, sea, postal, and rail).

An individual can participate in this system by exporting or importing goods as an "exporter" or "consignee," although the obligation to submit electronic declarations usually applies to businesses. This requires an EORI number and registration with ATLAS using approved customs software.

What is an EORI number?

Businesses and individuals who declare exports or imports to customs require an EORI number. The obligation to provide an EORI number applies from the very first export or import transaction. Both ATLAS Export and the IAA-Plus online customs declaration require a valid EORI number.

With IAA-Plus, you have access to the full range of functions of the ATLAS Export IT system for processing your export shipments, with only a few exceptions.

According to EU regulations, only legal entities—that is, natural and legal persons as well as legally recognized associations—may be issued an EORI number.

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The Export procedure takes place in two steps:

Export customs office (inland customs office – the customs office responsible for your region): Here, the export declaration is submitted, and the goods are released after verification by customs.

Exit customs office (border customs office – the customs office at the international seaport): Here, the goods are verified again to ensure they match the declaration.

Customs may conduct random physical inspections of the shipment (inspection of the container).

After release by the exit customs office, the exporter receives the export certificate, which serves as proof of VAT exemption. If you are including new items in your shipment, you may be required to pay VAT in the destination country, depending on the applicable regulations. These items will, of course, not be taxed again in your country of origin (EU).

The export of goods from the EU is duty-free, and the goods are exempt from VAT.

Customs Clearance Process for Imports in the Destination Country:

1. Registering Your Move

You or a representative (e.g., the freight forwarder) submits the customs declaration, including the packing list, waybill, chosen customs procedure, and documents justifying tax exemption.

2. Verification of Documents for Completeness and Accuracy

The quality and accuracy of the packing list are crucial; the contents must be consistent, and quantities should be appropriate for the size of the family.

3. Risk Analysis

Customs conduct a risk analysis to identify potential risks and irregularities. Based on this analysis, they decide whether a physical inspection of the container is necessary.

Professional organization and packing are evident in the scope of the risk analysis. Officials can determine whether it is a genuine move or a sham move. Personal moves are sometimes misused to import goods for sale without paying taxes.

If a packing list is unclear and contains either too many or too few items, this can indicate irregularities.

A well-known and reputable moving company is usually a guarantee that the customs declaration is trustworthy. Customs authorities are very familiar with foreign moving companies and know whether a company can be relied upon.

4. Physical Inspection of the Container

If the officers decide to conduct an inspection, the container will be opened. The officers may take a quick look inside or examine a few selected boxes or pieces of furniture from the packing list. These will then be opened, inspected, and resealed.

The most important thing at this stage is a solid and careful loading of the container. And this is where the wheat is separated from the chaff: if the loading makes a poor impression, it will not be helpful for the further course of the inspection. If you are unlucky enough to find relevant irregularities in the inspected boxes, such as a live plant or a rotten wooden object, customs may have to take the entire container apart.

5. Deviations and Special Handling

Should customs officials find irregular, prohibited, or undeclared items, these must be confiscated, or the customs declaration must be amended.

If customs find items that require special handling because they could endanger flora and fauna, you will be notified. You will be informed and asked to pay for the special handling. If you refuse, the items will be safely disposed of.

6. Calculation of Tax Duties

If the risk analysis revealed no irregularities, if the inspection did not raise any objections, or after these have been resolved, the duties will be calculated. If you have applied for an exemption, the relevant part of the relocation will be exempt from tax. If you are carrying new items (new as defined by the customs authority of the destination country), these will be taxed according to their respective categories.

7. Release of Your Container

The container can be collected at the port.

Customs clearance for an international move is extremely complex and can be difficult to manage in some countries.

Experienced moving companies have competent partners in your new country who can handle this aspect of the process. These partner companies are well-versed in customs procedures and will manage the import customs clearance for you.

If you decide to handle the move yourself and don't hire a moving company in your destination country, professional assistance with customs clearance in your destination country might be advisable.

We support you throughout the entire planning process, right up to loading, so you can be sure that everything runs smoothly and you won't encounter any surprises at customs!