Customs documents
What the commercial invoice, the packing list and the transport document give an import declaration, and how delivery terms change the customs value.
What this category answers
The paperwork behind an import declaration for release for free circulation in Germany or the Netherlands: which data each shipping document supplies, what the declaration takes from the invoice, and how freight and insurance to the EU border enter the customs value. Written for customs brokers and declarants who prepare declarations from the documents a shipment arrives with.
Customs documents guides
- What a customs declaration needs from the invoiceThe invoice supports the declared value and gives the declaration its seller, buyer, delivery terms, currency, prices, descriptions and origin.
- Buyer-supplied moulds and tools in the customs valueWhen buyer-supplied tooling affects customs value, which records to collect, and a worked allocation without counting the cost twice.
- Customs value basics: what CIF and FOB changeCustoms value starts from the price paid, plus freight and insurance to where the goods enter the EU. CIF to that port includes them; FOB does not.
- Split freight costs across declaration itemsA worked freight split with a clear charge basis, plus the checks needed before allocating one bill across several declaration items.
- Invoice, packing list and bill of lading comparedThe invoice carries the sale, the packing list the packages and weights, the bill of lading the transport. An import declaration draws on all three.
- Pro forma invoices for free samples and replacementsWhat to put on a pro forma for free goods, how to support the customs value, and why no charge does not mean no duty.
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