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Customs for importers

You keep your customs broker or your own customs team. Athren works next to them, from the documents you already send them, before the goods arrive.

What Athren does with your documents

  1. 1

    It reads what you already send

    The supplier’s invoice, the packing list and the transport document, as your broker receives them.

  2. 2

    It proposes the tariff code

    For every invoice line that is clear enough, and a question where it is not.

  3. 3

    It checks customs value and origin

    Freight and insurance against the delivery terms, and whether the proof of origin for a lower rate is there.

  4. 4

    It asks your supplier what is missing

    A missing proof of origin or freight cost, before the goods arrive.

  5. 5

    It compares with the filed declaration

    Its result next to the declaration that was filed, so you see where the code, the origin proof or the value differs.

Why code, origin and value matter

  • The code sets the duty rate. Import duty is charged at the rate the Common Customs Tariff gives the goods’ code [1]. If the code was wrong, customs can still notify duty owed up to three years after the debt was incurred [1].
  • The origin proof decides the preferential rate. A lower or zero rate under a trade agreement applies on request, when the goods meet its conditions and the proof of origin it asks for is there [1] [3]. Without it, the normal third-country duty applies [1].
  • The value is the base for duty and import VAT. Customs value starts from the price paid, plus freight and insurance to the EU border [1]. Import VAT is charged on that value plus the duty and the transport to the first destination in the country of import [2].

Questions importers ask

How much does customs clearance cost?
Brokers charge per declaration, with one or a few tariff numbers included and a fee for each one more, and some add a fee when they pay your duty and import VAT for you. The guide on clearance costs lists published price lists, named and dated.
Do I need an EORI number to import?
Yes, if your business is established in the EU. Every economic operator established in the EU customs territory needs one, and it is mandatory for clearing any customs operation [4].
What changes when importing from China?
Mostly the measures tied to origin. Some goods from China carry anti-dumping duty on top of the normal duty, at a rate that depends on the manufacturer; ceramic tableware is one [5]. TARIC shows these measures when you search by tariff code and country of origin [6].
Direct or indirect representation: who pays the duty?
With direct representation your broker declares in your name: you are the declarant and you owe the duty [1]. With indirect representation the broker declares in its own name on your behalf, and you both owe it [1]. Who owes import VAT is set by each member state [2].
Do I have to change my customs broker?
No. Athren works next to the broker or customs team you already have, from the documents you already send them. You keep them.
How do we start?
Send us one shipment: the documents your broker received and the declaration that was filed. We send back what Athren would have prepared. Book a call, or write to lucas@athren.nl.

Guides for importers

Sources

  1. 1Regulation (EU) No 952/2013 laying down the Union Customs Code, Articles 9, 18, 56, 70, 71, 77 and 103, Official Journal of the European Union, 2013-10-10. Read 2026-10-24.
  2. 2Council Directive 2006/112/EC on the common system of value added tax, Articles 85, 86 and 201, Official Journal of the European Union, 2006-12-11. Read 2026-10-24.
  3. 3Proof of origin, European Commission. Read 2026-10-24.
  4. 4Economic Operators Registration and Identification number (EORI), European Commission. Read 2026-10-24.
  5. 5Implementing Regulation (EU) 2025/1981, definitive anti-dumping duty on ceramic tableware and kitchenware originating in China, Official Journal of the European Union, 2025-10-08. Read 2026-10-24.
  6. 6TARIC Consultation, European Commission. Read 2026-10-24.

Send us one shipment.

The documents your broker received and the declaration that was filed. We send back what Athren would have prepared.

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