Customs Clearance
GeneralArt. 158-187 – Regulation (EU) No 952/2013 (UCC)
PL: Odprawa celna | DE: Zollabfertigung
Definition
Customs clearance is the totality of actions and formalities performed by customs authorities and trade participants to assign goods an appropriate customs-approved treatment or use. The process begins with presenting goods to customs and filing a customs declaration (in Poland via the AIS/CELINA system), and ends with the release of goods once all requirements are met.
During customs clearance, the customs authority verifies: correctness of tariff classification, customs value, country of origin, accompanying documents (invoice, certificate of origin, certificates), and whether the goods are subject to prohibitions or restrictions (e.g., sanitary, phytosanitary). Based on these data, customs and tax liabilities are calculated: customs duty, import VAT, and possibly excise duty.
Customs clearance can be carried out at a border customs office or an inland customs office. Simplified procedures are also available — entry in the declarant's records, simplified declarations — for operators meeting certain conditions. The duration of customs clearance depends on the type of goods, completeness of documentation, and any physical inspection. A professional customs agency can significantly expedite this process.
During customs clearance, the customs authority verifies: correctness of tariff classification, customs value, country of origin, accompanying documents (invoice, certificate of origin, certificates), and whether the goods are subject to prohibitions or restrictions (e.g., sanitary, phytosanitary). Based on these data, customs and tax liabilities are calculated: customs duty, import VAT, and possibly excise duty.
Customs clearance can be carried out at a border customs office or an inland customs office. Simplified procedures are also available — entry in the declarant's records, simplified declarations — for operators meeting certain conditions. The duration of customs clearance depends on the type of goods, completeness of documentation, and any physical inspection. A professional customs agency can significantly expedite this process.