Import Customs Basics for Businesses

The Import Customs Process

Import customs clearance is the process by which goods from third countries enter free circulation in the EU. The process consists of several steps.

1. Preparation

Before goods arrive:

• Obtain all necessary documents
• Verify EORI number validity
• Determine tariff classification
• Calculate expected duties and taxes

2. Customs Declaration Submission

Customs declaration must be submitted electronically. It contains:

• Detailed description of goods
• Country of origin
• Customs value
• Sender and recipient details

3. Inspection

Customs may verify:

• Document authenticity
• Physical condition of goods
• Classification and value

4. Payment of Duties and Taxes

Import clearance requires payment of:

• Customs duty (product-dependent, 0-17%)
• Import VAT (27% in Hungary)
• Other charges (e.g., anti-dumping duty)

5. Release of Goods

After duties and taxes are paid, goods are released and can be freely traded in the EU.