When importing goods from outside the European Union – for example from China, the USA, Turkey or the United Kingdom – the goods must go through customs. With complete and correct documents, clearance is usually quick. If something is missing, the goods wait and you pay for storage.

Basic documents for every import

1. Commercial invoice

The most important document. It must include seller and buyer details, an exact description of the goods, quantity, price, currency and the delivery term (Incoterms). A general description such as “spare parts” or “samples” is not enough.

2. Packing list

Shows the number of packages, gross and net weight and dimensions of each piece. It helps customs and the carrier check that the shipment matches the invoice.

3. Transport document

Depending on the mode: air waybill (AWB), bill of lading (B/L), CMR consignment note for road or CIM consignment note for rail.

4. EORI number

An identification number for customs purposes that every company importing from outside the EU needs. In Slovakia it is issued by the Financial Administration, in the Czech Republic by the Customs Administration. Apply before your first import.

Documents that can reduce duty or are required for certain goods

  • Proof of preferential origin – for example EUR.1 or a statement on origin on the invoice. For countries with an EU trade agreement it can mean reduced or zero duty.
  • Certificates and permits – for example for food, plants, chemicals, medicines or dual-use goods.
  • Product conformity documentation – goods placed on the EU market, such as electronics or toys, must meet EU rules (e.g. CE marking).

Customs declaration

Based on these documents, an import customs declaration is submitted. It states the HS / CN code, customs value and country of origin, from which duty and import VAT are calculated.

If the goods are cleared near the consignee, they travel from the point of entry into the EU under T1 transit.

Most common mistakes

  • a too general description of goods on the invoice,
  • a mismatch between invoice, packing list and reality,
  • a missing EORI number,
  • a wrong HS code leading to a different duty rate,
  • a missing proof of origin even though reduced duty could apply.

Checklist

  1. Commercial invoice with an exact description of goods
  2. Packing list
  3. Transport document (AWB, B/L, CMR or CIM)
  4. EORI number
  5. Proof of origin, if available
  6. Certificates and permits, if the goods require them

Send us the documents before the goods ship – we will check them and point out mistakes before the goods reach customs.