The EORI number, determining the country of origin, declaration and customs clearance, plus VAT and its settlement – these are just some of the issues that should be taken care of when importing products to the European Union. If you want to learn more about importing goods from outside the EU, please read the article. We have collected all the most important information there.
IMPORT OF GOODS FROM OUTSIDE THE EU
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IMPORT OF GOODS FROM OUTSIDE THE EU - CUSTOMS AND TAX ISSUES

Purchase of goods and what next?
If you bought your goods in third countries and want to import them into the European Union, first of all you need to take care of an EORI number. We have written about what exactly it is and how to obtain it in the article with a corresponding title “What is an EORI number and how to obtain it”.
The next step is to collect all documentation necessary for import customs clearance within the EU, including a commercial invoice, bill of lading or certificate of origin of products. Certainly, the list of documents will depend on the product itself and it may turn out that in your case you will need additional certificates.
Following that, you need to submit a customs declaration. You can do it yourself or outsource all formalities to a customs agency like ours. Then specialists will not only go through the entire process for you, but will also contact customs officers and participate in possible inspections.
If you want to learn more about customs declaration, we recommend our text “Customs declaration – what is it and how to submit it”.

Import from outside the EU
Import of goods from outside the EU – customs clearance
Customs clearance involves checking the goods in terms of compliance with the documentation and compliance with the regulations of a given country. This part is most often done online.
However, it may happen that your goods or batches of them will be selected for inspection. Customs officers will then physically check your shipment. Importantly, you can participate in such an inspection or you can designate a person (e.g. a customs agent) to represent your company.
The goods may be physically checked for compliance with the attached documentation. The following will then be checked, among others: correct application of the customs duty rate, issues regarding the origin of the goods and calculation elements affecting the amount of the duty.
The last stage is the payment of customs and tax fees. Please remember that registering the payment on the account of the customs and tax office provides the basis for providing you with goods that can be placed on the market. You can also use general customs bond.

Tax issues
Imports of goods from outside the EU are subject to VAT. Importantly, taxation takes place at the time of customs clearance of goods.
Putting it in simple words – then you need to settle and pay this tax.
However, there are several options that allow you to postpone paying this tax at the time of customs clearance. This is possible if the importer uses the following procedures:
- processing
- temporary customs clearance
- bonded warehouse
- transit
Sounds complicated? If you import goods from outside the EU and are interested in deferring customs and tax payments, contact us. Together we will find the best solution for your company and your goods.
Import of goods from outside the EU – who pays VAT and what are the rates?
The importer is obliged to pay VAT, as well as customs duties. We would like to remind you that this obligation applies not only to entrepreneurs, but also to natural persons who do not run a business but import goods from abroad.
If you are looking for information on how to calculate customs duty, we recommend our article “How to calculate customs duty and what its amount depends on”.
Let us come back to the topic of VAT when importing goods from outside the EU. The basis for its calculation is the customs value specified in applicable Community regulations. It is the sum of the value of the goods and additional costs such as transport, packaging and insurance.
Importantly, although VAT regulations are common to the entire EU, member states have their own regulations and rates. Therefore, how much tax you will pay will depend on the country in which your goods will be introduced into the Community.
To put in simple words – if you import goods from outside the EU in the port of Rotterdam, you will be subject to Dutch VAT regulations, if in Poland – to the Polish ones.
Obviously, depending on the country where customs clearance will be carried out, the place of payment duties must be selected accordingly.

How to recover VAT on import?
The importer listed as the actual consignee of the goods in the import declaration may deduct the VAT paid on importation.
There are two ways to do this. The first is to settle import VAT in your VAT return. The second option is to use the simplified procedure. Then, VAT is settled in a similar way as in the case of intra-Community acquisition of goods, i.e. settlement of output and input VAT in one declaration.
Finally, if something is unclear to you or you have additional questions, please contact us. We would also like to remind you that we offer support not only in customs and accounting matters, but also in transport and storage (including bonded warehouses).
IF YOU NEED SUPPORT, CONTACT US. DTA HAS BEEN HELPING IMPORTERS AND EXPORTERS FROM ALL OVER THE WORLD FOR OVER 30 YEARS.
