Customs clearance is an indispensable part of the international transport of goods. It applies both to consignments imported into our country and those exported beyond its borders. It also applies to goods imported from a non-European country into the EU and exported from an EU country. Find out what customs clearance is and how to prepare for it.
Customs clearance - what is it?
Let us start by explaining what customs clearance is. In the simplest terms, it is the process of performing all the steps involved in clearing goods across a country's customs border. Parcels sent from Poland to recipients outside the European Union and parcels delivered from non-EU countries to recipients in Poland are subject to the procedure.
The Member States of the European Union are also members of the Customs Union. As such, they enjoy freedom of trade between EU countries. Businesses importing or exporting goods within the EU do not have to pay customs duties.
The most important legal act regulating the movement of goods between Poland and non-EU countries is the Union Customs Code. It was created by a regulation of the European Parliament and the Council (EU) in October 2013. It has been in force since 1 May 2016.
Export or import customs clearance aims to verify the contents of the package. The following are subject to inspection:
- whether the items being transported are subject to VAT and customs duties;
- whether the contents of the consignment are intended for trade;
- whether excisable products are included in the consignment.
Please note that the necessity to pay customs duty applies to all parcels whose value exceeds 150 euro. The situation is slightly different with regard to VAT - it will be paid by anyone buying goods from a non-EU country.
You do not have to worry about the cost of customs clearance, as it is included in the price of the carrier's service. Traders shipping or importing a larger quantity of goods have to pay for customs clearance. The rate of customs duty is set in advance and depends on the type of goods. The current customs tariffs can be checked in ISZTAR, the Integrated Customs Tariff Information System. 
How does customs clearance work?
Knowing what customs clearance looks like allows you to prepare accordingly. The whole process actually starts as soon as the order for the goods in question is placed. The customer is required to fill in a customs declaration and other documents concerning, among other things, the quantity and type of goods.
How does export clearance proceed step by step? The physical inspection of the goods is carried out by a customs officer and everything takes place in a designated warehouse. Each parcel is x-rayed. The customs officer thus verifies the actual content of the consignment and compares it with the description provided by the sender in the declaration.
In case of doubt, the package is unpacked. If it is found to contain prohibited products, it will be requisitioned or even destroyed. The sender, on the other hand, will be called to account.
At this point, it is worth noting the type of customs clearance. We distinguish between:
- temporary (conditional) customs clearance - the transported goods are returned to customs after a certain time (e.g. goods sent to a foreign trade fair or for repair);
- final customs clearance - the cleared goods are no longer returned across the customs border;
- deferred clearance - this occurs when a particular customs office is unable to carry out checks due to a lack of appropriate techniques and delegates this duty to another customs office.
Customs clearance can also be divided according to the degree of accuracy. We distinguish between:
- simplified customs clearance - this is a procedure that speeds up and facilitates the entire customs clearance process. It can only be used by companies that have been recognised by customs as trustworthy and that are involved in the shipment of non-regulated goods. Such clearance usually takes place at the company's warehouse or premises. In exceptional situations, clearance is carried out on presentation of an incomplete customs declaration;
- ordinary customs clearance - involves the application of all customs procedures. All required documents must then be presented with the goods.
How long can it take to clear parcels through customs?
Probably many people wonder how long it takes to clear parcels through customs. It is worth noting that the final time of this process depends on several factors. Normally, customs clearance of a private parcel takes between a few hours and 1-2 working days. This is also how much longer the courier service and therefore the delivery of the goods will take.
The situation is different if any irregularities are found. This concerns both the goods themselves and an incorrectly completed customs clearance document. The clearance time will then be extended by up to a month. It is advisable to ensure that all the necessary documents are correctly filled in and then glued onto the parcel after being placed in the transparent T-shirt.
What do I do when a parcel is detained in a customs warehouse? Initially, the customs office will send a notification by letter that VAT and/or customs duties must be paid. In addition to paying the duty, you will need to fill in additional documents. Customs usually requires confirmation of purchase, specification of the goods, sending of data such as mailing address, PESEL number or ID card number.
What goods do you need to pay special attention to when clearing customs?
When importing or exporting, it is important to pay attention to applicable bans and restrictions on the marketing of the goods in question. In some cases, authorisation is required for certain products. This is particularly the case for products of major importance for health, life, public safety and environmental protection.
You can find a list of products excluded from international transport on the InPost website. The bans mainly include the impossibility of shipping:
- firearms,
- pyrotechnics,
- stimulants,
- Alcohol,
- corrosive and flammable materials,
- live and dead plants and animals and their remains,
- objects of high material value, e.g. antiques, works of art, jewellery,
- foods with a short shelf life.
How to make a customs declaration?
An important step that an economic operator must take is to declare goods for customs clearance. Contrary to appearances, this is not a complicated or time-consuming activity. An electronic declaration in ECS, the Export Control System, is sufficient. All customs offices in the European Union use this system.
A document - the Certified Customs Declaration (CCC) - will then be issued. As the name suggests, in the case of imports, it is a confirmation of the procedure carried out. It contains information on the date and time of acceptance of the declaration and an endorsement of the allocation of the customs clearance number (OGL).
Customs clearance complete - what does it mean? Once the control has been carried out and the goods have been released, the system issues an EAD document and sends information about the completion of customs clearance. The Customs Office then grants permission for the goods to be exported from the Polish territory. The last step is to generate an IE599 document confirming the export of goods from the European Union.
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