What is Customs Clearance
Customs formalities are an inseparable element for international shipments.
Shipping of non-document consignments, i.e. parcels, pallets outside the European Union, requires customs clearance. Our team will support the course of the proper customs clearance as well as the completion and preparation of relevant documentation.
However, we allow ourselves to describe some basic topics that will be helpful when preparing to send a shipment through customs.
Non-document parcels are divided into:
1. patterns,
2. sample,
3. gifts.
As well as full-valued or commercial.
The value of 22 eur per the proforma invoice will apply to items 1.2 and 3, then a simplified summary of a customs clearance is applied and you will not receive any document from the customs office confirming crossing the border.
However, if you notify us of willingness to individual customs clearance of a parcel with the value up to 22 eur then it will require the preparation of additional documents.
Parcels and pallets worth more than 22 eur are automatically subject to full customs clearance.
Below we present a description of the topics that should be found on the sales / commercial invoice:
- The heading 'Invoice’ (’Proforma” refers patterns, samples or gifts with a total value of less than 22 eur).
- The exact name and address of the Sender.
- The exact name and address of the Recipient.
- Date of invoice.
- Invoice number.
- Full description of each item (internal catalogue numbers are insufficient for the Customs Office, so we ask that all goods are carefully described).
- Country of origin of each item (where the product was produced).
- Please attach information (if known) referring to the product code.
- The number of individual commodities.
- The actual currency in which the value of the goods is expressed.
- A summary of the total value of all goods covered by the invoice.
- Terms of the deal Incoterms are based on the division of payment of transport between the seller and buyer of goods.
- Gross weight (weight including packaging), net weight (weight without packaging), and the number of elements with dimensions of individual packages.
- The following statement is required: „I declare that all information provided is true.”
- Invoice must be signed.
- The document should be issued in at least 4 copies.
Customs and tax
The import duty is payable at the Customs Office or its units at the time when the goods are imported into the relevant country and the amount of duty is determined on the basis of classification based on a percentage of customs paid goods calculated by the customs official.
Tax is a sales tax where goods are sold where rates vary depending on the country of origin. The rate varies depending on from which country to which the parcel is sent and the fee is charged on all sales transactions.
What types of customs clearance we use
We offer the possibility of customs clearance in our network for:
- Air courier shipments
- Air Export
- Air Import
- Dedicated freights
- Shipments in customs transit
Please note that we provide services for businesses as well as individuals.
Customs clearance for companies
If the clearance is made for companies, the following documents are required:
- Authorization (signed by the owner or person having notarized consent to represent the company) PDF
- National Court Register [KRS]/ entry in the Register of Business Activity – copy
- Regon Statistical No. – copy
- VAT No. – copy
- Proof of stamp duty in the amount of PLN 17.00
- EORI
We also offer provide a draft of our PDF invoice in the export service.
Customs clearance for individuals
If the customs clearance is made for an individual, the following documents are necessary:
- Authorization PDF
- A copy of the identity card or passport
- Letter of VAT number
- Proof of stamp duty in the amount of PLN 17.00
We also offer provide a draft of our PDF invoice in the export service.
Airfreight import – export
- 1. Declaration of goods for customs clearance:
- 0 – 150 kg – 200,00 PLN
- 151 – 300 kg – 240,00 PLN
- 301 – 500 kg– 280,00 PLN
- 501 – 700 kg– 300,00 PLN
- 701 – 1000 kg– 340,00 PLN
- Over 1000 kg– 45,00 PLN per each 500kg
- Development of SAD and DWC document
- for the first position of customs tariff– 200,00 PLN
- for each additional– 40,00 PLN
- Revision of goods– 100,00 PLN
SERVICE VALUE: to the sum of the prices given in items 1, 2, 3 we charge VAT at the rate of 23%. In the case of export VAT is 0%.
EORI
The main objective of the EORI system is to speed up formalities and customs operations by enterprises and individuals engaged in business activities, participating in customs activities.
Entrepreneurs are subject to a single registration in the EORI system. They shall be then assigned a unique EORI number. Entrepreneurs are obliged to use this one, recognized throughout the EU, EORI number in all customs transactions and activities throughout the EU, for which the identifier is required.
Establishing a European identification system of entities exchanging goods throughout the EU, provides the customs administrations of the Member States current information on economic operators participating in customs activities. In contrast, entrepreneurs are allowed access to certain data on other entities (with the prior consent of those entities).
Entrepreneurs established in the EU are registered in the EORI system by a customs authority or the designated authority of the Member State where they are established (i.e. in the Polish system entrepreneurs from other Member States are not registered).
In the future the EORI system will become a supporting system for other IT systems of administrations of the Member States (e.g. tax administrations, veterinary authorities, phytosanitary authorities, etc.).
Calculator for calculating duties
To meet your needs we share a useful tool of the Customs Office for calculating duties by searching the goods by the customs tariff.
INCOTERMS 2010
Incoterms (International Commercial Terms) or International Trade Rules – a set of international rules that define conditions of sale, the use of which has been widely adopted around the world. These rules share the costs and responsibilities between buyer and seller and reflect the type of transport agreed. Incoterms relate to the United Nations Convention on Contracts for the International Sale of Goods. They were published in 1936 and many times these laws were amended. The current version (as of 1 January 2011) is Incoterms 2010, which is replaced by Incoterms 2000.
| SPECIFICATIONS | Departure from warehouse | Costs of the main transportation not incurred by the seller | Costs of the main transportation incurred by the seller | Fees associated with shipping paid until delivery to the final destination | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Incoterms / Cost | EXW | FCA | FAS | FOB | CFR | CIF | CPT | CIP | DAT | DAP | DDP |
| Packing | S | S | S | S | S | S | S | S | S | S | S |
| Loading in warehouse | K | S | S | S | S | S | S | S | S | S | S |
| Initial transportation | K | S | S | S | S | S | S | S | S | S | S |
| Export customs clearance | K | S | S | S | S | S | S | S | S | S | S |
| Operations on departure | K | K | K | S | S | S | S | S | S | S | S |
| Main transportation | K | K | K | K | S | S | S | S | S | S | S |
| Transport insurance | K | K | K | K | K | S | K | S | S | S | S |
| Operations on arrival | K | K | K | K | K | K | K | K | S | S | S |
| Import customs clearance | K | K | K | K | K | K | K | K | K | K | S |
| Final transportation | K | K | K | K | K | K | K | K | K | K | S |
| Unloading in warehouse | K | K | K | K | K | K | K | K | K | K | S |
| S - costs borne by the seller K - costs borne by the buyer |
|||||||||||
EXW (Ex Works) – from the plant (insert the designated place of delivery)
The duty of the seller is to place the goods at the disposal of the buyer at the point of release (eg. warehouse, factory of the seller). From this point the buyer bears the risk and all costs and obligations, including loading the goods on the means of transport and customs formalities in exports.
FCA (Free Carrier) – delivered to the carrier (insert the designated place of delivery)
The duty of the seller to provide goods to the carrier (or another person, for example, forwarding agent) designated by the buyer at seller’s plant (in this case it is obliged to load the goods on the means of transport) or at another designated place (then it has a duty to deliver the goods, ready for unloading on the means of transport), as well as customs formalities in exports. The duty of the buyer is taking a risk and concluding a contract of carriage to the designated place of delivery, as well as to inform the seller about the name of the carrier, the loading date and modes of transport.
CPT (Carriage Paid to) – carriage paid to (insert the designated place of destination)
The duty of the seller to provide goods to the carrier (from this point the risk shall be borne by the Buyer) and conclude the contract of carriage to a specific destination and pay its costs. The duty of the buyer to incur all costs associated with the product during its transportation to the destination, with the exception of those charged to the seller under the contract of carriage.
CIP (Carriage and Insurance Paid to) – carriage and insurance paid to (insert the designated place of destination)
Compared to the CPT formula, the scope of seller’s responsibilities is extended for insurance contracts and covering its costs and providing a proof of insurance to the buyer so that it can claim against the insurer – in case of damage or loss of the goods. Other duties of the parties are the same as in CPT.
DAT (Delivered at Terminal) – shipped to the terminal (insert the designated terminal in the port or place of destination)
The duty of the seller is to provide goods and place it at the disposal of the buyer, after unloading from the means of transport in a particular terminal within the designated port or other destination. From this point the costs and risks shall be borne by the buyer.
DAP (Delivered at Place) – delivered to the site (insert the designated place of destination)
The duty of the seller to provide goods and place it at the disposal of the buyer on the means of transport, ready for unloading. From this point costs and risks, including landing, shall be borne by the buyer.
DDP (Delivered Duty Paid) – delivered, duty paid (insert the designated place of destination)
The duty of the seller to deliver goods to the specified destination and place it at the disposal of the buyer, duty paid, on the means transport, ready for unloading. Responsibility of the buyer is to unload the goods.
CFR – COST AND FREIGHT
Seller is obliged to deliver the goods on board the ship and to conclude the contract of carriage and pay the costs and freight. The risk is transferred to the buyer as in FOB rule.
CIF – COST INSURANCE FREIGHT
Obligations of the seller, such as in CFR rule, the seller also is obliged to conclude an insurance contract. The risk is transferred to the buyer as in FOB rule.
