Customs

Goods from outside European Union come with following documents:

• Transit declaration of a bonded warehouse or terminal in case the shipment arrives through other European Union countries.
• TIR-Carnet in case shipment arrives from third countries.
• Entry declaration (SD) in case goods are transported from border to a bonded warehouse.

Import declaration is drawn up after the arrival of goods. However an Import for Local Consuption  Declaration (IM4) and payment of customs taxes (or other taxes like excise duties) is needed in order to take goods into use.

Documents needed in order to successfully complete customs procedures:

• Commercial Invoice    
• International Waybill (CMR)
• Packing List
• Certificate of Origin (EUR1, Form A, a general certificate of origin)
• With certain shipping terms (FCA, FOB, EXW) also an invoice for shipping costs.

With certain goods (for example food products) it is necessary to demonstrate a phytosanitary certificate or an endorsement note which shows that goods meet European Union standards.

Following documents are needed for exporting from European Union:

• Declaration for transit (T1),
• TIR-Carnet or
• Export declaration that accompanies goods to European Union’s external border.

With export declaration it is important to note border crossing. This certifies to Customs Board that export of goods has taken place. For that purpose European Union customs offices make a note on customs declaration.

Other accompanying documents for export are same as with import (commercial invoice, CMR etc).