01
The importer remains central
The Incoterm and contractual structure must establish who acts as importer, which EORI is used and who bears duties and import VAT. Not every arrangement is suitable for every product.
02
Documents for clearance
Typical documents include a commercial invoice, packing list, transport document, tariff code and, where needed, origin or product evidence. The exact requirements depend on the goods.
- Commercial invoice and packing list
- Bill of lading or air waybill
- EORI, HS code and product information
03
Classification is product-specific
General guidance does not replace binding classification. Duty rates and tax treatment must be determined from the actual product and applicable rules.