What is customs clearance and why is it mandatory for import?

Customs clearance is the official procedure whereby imported goods are declared to customs, so that the authorities can verify whether the import complies with applicable laws and regulations. Without valid clearance, goods are not allowed to enter the free circulation of a country or customs territory. For importers and logistics partners, this is a mandatory step for every international shipment.

The customs clearance procedure applies to virtually all goods imported from outside the European Union. The declaration determines which import duties and taxes apply and whether the cargo meets the applicable import requirements. This article answers the most frequently asked questions about customs clearance for imports.

Which goods must be cleared through customs?

All goods imported from a country outside the European Union must be cleared through customs. This applies regardless of the value or weight of the cargo. Goods that have already been produced within the EU or have already been cleared are exempt from this obligation.

In practice, imports from third countries always involve a customs declaration. Consider products arriving by sea freight from South America, Africa, or Asia. Exotic fruits such as bananas and citrus fruits, as well as nuts, peanuts, and seeds, are automatically subject to customs clearance as soon as they cross the EU border.

Within the EU, there is free movement of goods, which means that goods already cleared in a Member State may be transported freely to other Member States without a new customs procedure. The initial clearance upon entry into the EU is then sufficient.

How does the customs clearance process work step by step?

The customs clearance process begins as soon as a shipment enters the territory of the EU and consists of a series of consecutive steps that guide the cargo from arrival to release. The exact processing time depends on the completeness of the documentation and any physical checks.

Arrival and summary declaration: Before the cargo arrives, the carrier submits a summary declaration (Entry Summary Declaration) to customs. This gives the authorities an initial overview of what is being imported.
Temporary storage: Upon arrival, the goods are temporarily stored in an approved storage location or customs warehouse, pending the formal declaration.
Submitting a customs declaration: The importer or an authorized customs broker submits the official customs declaration via the Customs electronic system (in the Netherlands: AGS or CDPS).
Verification and assessment: Customs assesses the declaration and accompanying documents. In some cases, a physical inspection of the cargo follows.
Payment of duties and taxes: Upon approval, the import duties and VAT due are determined and paid.
Release: As soon as everything has been processed, customs releases the goods for free circulation within the EU.

The smooth running of this process depends on the completeness and accuracy of the submitted documents. Missing or incorrect information almost always leads to delays.

Which documents are required for customs clearance?

Multiple documents are required for correct customs clearance upon import. The exact set of documents varies by product type and country of origin, but a number of basic documents are always required for every import procedure.

Commercial invoice: Contains the value, description, and quantity of the goods.
Packing list: Provides a detailed overview of the contents per package or pallet.
Transport document: Depending on the mode of transport, this concerns a bill of lading for sea freight, an air waybill, or a CMR for road transport.
Certificate of origin: Shows from which country the goods originate, which affects the applicable customs tariff.
Phytosanitary certificate: Mandatory for plant products such as fruit and nuts, issued by the competent authority in the exporting country.
Import license or certificate: For certain product categories, an additional license may be required.

Moreover, specific quality requirements apply to the import of fresh fruit, which are checked by authorities such as the NVWA or the KCB. The absence of a valid phytosanitary certificate is a common cause of delays at the border.

How are import duties and taxes calculated?

Import duties are calculated based on the customs value of the goods, multiplied by the rate applicable to the product category. The product category is determined by the CN code (Combined Nomenclature), a standardized coding system that is the same for all EU Member States.

In most cases, the customs value is the transaction value: the price actually paid for the goods, including transport and insurance costs up to the EU border (CIF value). The applicable tariff, which can vary significantly by product group, is determined on this basis.

In addition to import duties, VAT is also payable on the imported goods. In the Netherlands, VAT is calculated on the customs value plus the import duties. Importers with an Article 23 permit can shift the VAT to the VAT return, which provides a liquidity advantage.

For certain countries or trade blocs, preferential tariffs apply based on trade agreements. With a valid Certificate of Origin, an importer can claim a reduced or zero rate, depending on the agreement the EU has concluded with the country concerned.

What are the consequences of incorrect or missing customs clearance?

Incorrect or missing customs clearance leads to the blocking of the cargo at the border, with the direct consequence that the goods are not released for free circulation. For perishable products such as fresh fruit, this can mean serious quality loss and, consequently, direct financial damage.

In addition to the practical consequences for the cargo, there are also legal and financial risks. Customs can impose additional assessments for underpaid import duties, supplemented by interest and fines. In the event of repeated or intentional violations, a company's import status may be revoked or criminal consequences may follow.

A common mistake is the use of an incorrect GN code, resulting in the application of an incorrect tariff. The absence of a phytosanitary certificate or an incomplete commercial invoice are also frequent causes of problems during customs clearance. Prevention begins with careful preparation of the documentation before the cargo departs.

Who is responsible for customs clearance upon import?

The legal responsibility for import customs clearance lies with the importer, that is to say, the party placing the goods into free circulation. In practice, however, the execution of the clearance procedure is almost always outsourced to a customs forwarder or customs broker.

A customs broker acts as a representative of the importer and possesses the knowledge, systems, and licenses to submit the declaration correctly and on time. However, the importer always remains ultimately responsible for the accuracy of the information provided. Incorrect data submitted by the broker based on erroneous information from the importer remain the responsibility of the importer.

In complex logistics chains, such as the import of exotic fruit via sea freight, importers, shipping companies, terminal operators, and customs brokers work closely together. Good coordination between these parties is essential to prevent delays and safeguard the quality of perishable goods.

How ZZColdstores helps with customs clearance and import handling

ZZColdstores supports importers and logistics partners with the complete handling of their cargo upon arrival in the port, including the associated customs and inspection processes. As a specialized cold storage and storage partner with its own quay in Vlissingen, ZZColdstores offers a direct connection between the ship and refrigerated or dry storage, minimizing the time between unloading and storage.

Handling of import inspections via the KCB (part of the NVWA) for fresh, plant-based products
Assistance with the customs clearance procedure as part of the total import handling
Temperature-controlled storage for fragile fresh fruit immediately after unloading
Dry storage for nuts, peanuts, seeds, and other food products in an ambient storage warehouse with 12,000 pallet spaces.
Flexible alignment with clients' sailing schedules and delivery rhythms

Do you work with refrigerated or dry import flows and would you like to know how ZZColdstores can support your logistics chain? Contact us via the website for a no-obligation consultation with one of the specialists.

Frequently Asked Questions

How long does customs clearance take on average for imports via sea freight?

The turnaround time for customs clearance typically varies between a few hours and two to three working days, depending on the completeness of the documentation and whether customs decides to conduct a physical inspection. For perishable products such as fresh fruit, speed is crucial: therefore, ensure that all documents, including the phytosanitary certificate, are ready before the ship arrives. An experienced customs broker can significantly expedite the process by preparing the declaration in a timely manner.

What is the difference between direct representation and indirect representation at a customs broker?

In the case of direct representation, the customs broker acts on behalf of the importer, while legal responsibility remains entirely with the importer. In the case of indirect representation, the broker is jointly liable for the submitted declaration. In practice, most Dutch customs brokers work on the basis of direct representation, which means that you, as the importer, always remain ultimately responsible for the accuracy of the information provided.

How do I find the correct GN code for my product?

You can look up the GN code (Combined Nomenclature) via the European Commission's official Tariff Browser (ec.europa.eu/taxation_customs/dds2/taric) or via the Dutch Customs website. Are you unsure about the correct classification of your product? Then request a Binding Tariff Information (BTI) from Customs — this is an official decision that provides you with legal certainty regarding the correct GN code and the corresponding tariff. Using an incorrect GN code is one of the most common errors during customs clearance and can lead to additional assessments and fines.

As an importer, can I use a bonded warehouse to defer import duties?

Yes, by using a recognized bonded warehouse, you can defer the payment of import duties and VAT until the goods are actually placed into free circulation. This is particularly advantageous if you import large stocks that you bring to market in stages, or if you wish to transit part of the goods to countries outside the EU. Ask your customs broker or logistics partner whether a bonded warehouse arrangement might be beneficial for your specific import flow.

What should I do if my cargo is held up for a physical customs inspection?

Stay in close contact with your customs broker and make all requested documents available as soon as possible. For perishable products, you can submit a request to customs for priority processing due to their limited shelf life. Also ensure that your logistics partner—such as a cold storage or warehousing company in the port—is informed of the delay, so that capacity can be reserved in time for storage after release.

Are there additional import requirements for plant-based products such as fruit and nuts?

Yes, in addition to the standard customs procedure, plant products in the EU are subject to phytosanitary controls to prevent the introduction of plant diseases and harmful organisms. In the Netherlands, the KCB (Quality Control Bureau, part of the NVWA) carries out these inspections. A valid phytosanitary certificate, issued by the competent authority in the exporting country, is required. Products that do not meet the EU phytosanitary requirements may be refused, destroyed, or returned.

What is the Article 23 permit and who is eligible for it?

The Article 23 permit (named after Article 23 of the Turnover Tax Act) enables importers to defer VAT on imported goods to the periodic VAT return rather than paying it directly upon customs clearance. This provides a significant liquidity advantage, as you do not have to pre-finance the VAT. The permit is applied for with the Tax and Customs Administration and is available to entrepreneurs who regularly import goods; however, conditions apply regarding the administration and reliability of the applicant.

What is customs clearance and why is it mandatory for imports?