GlossaryEN1 min readUpdated: Jun 22, 2026
import clearance
Import clearance is the customs procedure through which goods entering a country are placed into free circulation.
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Source: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en
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Import clearance is the customs procedure through which goods entering a country are placed into free circulation. The importer or their appointed customs broker submits a declaration specifying the nature, quantity, and customs value of the goods, then pays the applicable duties and taxes—in the EU typically import duties and VAT, with excise duties added for certain product categories. The customs authority reviews the declaration, either on paper or through physical inspection, and issues a release authorization upon successful completion. Only once that authorization is granted may the goods leave the bonded zone and enter domestic trade. Import clearance is distinct from transit procedures: it establishes the permanent presence of goods within a customs territory and triggers all associated fiscal obligations.
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