GlossaryEN1 min readUpdated: Jun 22, 2026

customs clearance procedure

When goods cross a customs frontier, the importer or freight forwarder must initiate a customs clearance procedure.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/general-information-customs/customs-procedures_en

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Logistics Concept

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Definition & Explanation

When goods cross a customs frontier, the importer or freight forwarder must initiate a customs clearance procedure. Goods are declared at the competent customs office; supporting documents – commercial invoice, packing list, certificate of origin, or import licences where required – are submitted and reviewed by customs officials. Applicable duties, import VAT, and other charges are assessed; the authority issues a release only once those charges have been paid or secured. Depending on the shipment's risk profile, the process may move quickly through a simplified channel or trigger a more thorough examination including physical inspection. On the export side the same logic applies, with the focus on the export declaration and any applicable export controls. The customs clearance procedure should not be confused with customs clearance software systems, which are the IT tools used to manage it.

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customs clearance procedure

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