Importing into the European Union
Required Documents
- Commercial Invoice
- Packing List
- Bill of Lading or Air Waybill
- Entry Summary Declaration (ENS) — filed before arrival
- ICS2 (Import Control System 2) data — goods description requirements
Required Identifiers
| Identifier | Who Needs It | Format |
|---|---|---|
| EORI | Importer and exporter | Country code + up to 15 characters |
| VAT Number | Importer | Country-specific |
HS Code Requirements
- EU uses TARIC (Integrated Tariff of the European Communities) — 10-digit codes
- TARIC extends the 6-digit WCO HS with additional EU-specific digits
- Updated regularly by the European Commission
- TARIC includes trade measures (duties, quotas, surveillance)
Example: 8542.31.0000 (Electronic integrated circuits - Processors)
ICS2 Requirements
The Import Control System 2 requires specific goods descriptions. Common issues:
- Description must be specific enough for risk assessment
- Generic terms ("goods", "samples", "parts") are rejected
- Minimum 3-word description per line item
Duty Rates
- MFN rates (erga omnes) apply to most countries
- Preferential rates under EU trade agreements (EPA, CETA, etc.)
- GSP rates for developing countries
- Anti-dumping duties on specific products from specific countries
- VAT — charged on (customs value + duty)
Common Rejection Reasons
- Missing or invalid EORI number
- TARIC code not 10 digits
- ICS2 goods description too vague
- Missing country of origin per line item
- VAT number not validated (VIES check)
Regulatory Bodies
| Agency | Role |
|---|---|
| DG TAXUD | EU customs policy |
| National customs authorities | Per-member-state clearance |
| OLAF | Anti-fraud |