Customs clearance in the transportation and logistics industry and knowledge of the documents required for proper delivery is crucial. Below are the most important documents and procedures you need to know as a logistics student:
International consignment note (CMR)
The CMR is the basic document used in international road transport, which confirms the conclusion of a contract of carriage between the shipper and the carrier.
Commercial invoice
The commercial invoice is an indispensable document containing key information about the transaction. It should include:
- Date and invoice number.
- Full details of the seller and buyer (including VAT, ID and EORI numbers).
- Sender and recipient data.
- Reference to invoice number.
- Subject of the transaction.
- Net and gross weight of the goods (unit and total).
- Quantity of goods.
- Delivery conditions in accordance with INCOTERMS.
- HS Code/Commodity Code – should be entered on the commercial invoice, Packing List or as a separate document.
In some cases, especially when customs clearance takes place in English-speaking countries, an English translation of the commercial invoice is required.
Packing List
The loading list contains detailed information about the goods being shipped and is often required for customs clearance. It should include:
- Date and issue number.
- Sender and recipient data.
- Odwołanie do numeru faktury.
- Reference to invoice number.
- Net and gross weight of the goods (unit and total).
- Ilość towaru.
Customs procedure information (CPC)
The CPC (Customs Procedure Code) specifies the type of customs procedure under which the goods are to be cleared.
Certificate of origin
The certificate of origin confirms the country in which the goods were produced. This is important in determining tariffs.
Additional documents
Depending on the type of goods and the destination country, additional documents may be required, such as:
- Customs agency authorization.
- NCTS Customs Agency (full address and contact of the customs agency).
- Veterinary certificates.
- Certificates of origin.
- Pallet fumigation certificates.
Types of customs clearance
T1 transit procedure
The T1 transit procedure is used when the goods have not been cleared by customs in the country of origin and must be transported through other countries before they reach their destination. Example of the UK-Germany route:
- Loading: The goods are loaded in the UK.
- Export clearance: This is carried out by the client’s customs agency, generating a GMR (Goods Movement Reference) document and booking the crossing.
- Export Closure: Goods leave the UK through the relevant customs office.
- Crossing: the goods are transported to the European Union.
- Transit closure: The customs agency in the EU closes the transit procedure.
- Delivery: the goods are delivered to the customer in Germany.
T2L transit procedure
The T2L document is a confirmation of the EU customs status of goods, used mainly for air and sea transport. Example of the route Germany – Switzerland – Italy:
- T2L documents: Confirm that goods are in free circulation in the customs territory of the European Union.
- Situations requiring T2L: Refers to cases where there is a presumption that goods have lost their EU status.
- Road transportation: If transporting by road through a third country, a T2L document is required.
Final briefing
The final clearance procedure applies to exports of goods to countries outside the EU. Example of the Poland-UK route:
- Loading: The goods are loaded in Poland.
- Export declaration: Prepared by the customs agency (EAD).
- Import declaration: Prepared by or received from the customer’s customs agency.
- GMR and crossing reservation: GMR generation and crossing reservation.
- Checking clearance status: Before crossing the border, the status of customs clearance is checked.
- Unloading: the goods are unloaded in the UK.
Each of these procedures is crucial to comply with customs regulations and ensure the safe and efficient transportation of goods across borders. Knowledge of these procedures is essential for future logisticians to effectively manage transportation processes in an international context.
What is EORI?
EORI (Economic Operators’ Registration and Identification) is an EU system for the identification and registration of operators engaged in international trade. This system regulates customs issues related to the export of goods outside the Community and imports into the European Union.
Why is an EORI number important?
An EORI number is a unique identifier of a business entity, essential for any company trading with countries outside the EU. Since 2012, customs authorities have been verifying EORI numbers when processing customs declarations.
How does the EORI system work?
The EORI number must be used as an identifier in all data exchanges with customs. Since November 17, 2014, the customs declaration system has been actively checking the correctness and validity of the EORI number. Shipments that do not contain a valid EORI number may encounter delays in processing.
The EORI number is an essential element in international logistics. Its possession and correct use ensures that customs processes are carried out efficiently and effectively, which is key to maintaining the continuity of logistics operations. For this reason, it is important for every logistics student to understand how this system works and its practical significance.
