What Customs formalities apply in countries outside the European Union?
A. At the very least you, your freight forwarder or your customer (depending on the Incoterm agreed) will have to make an import declaration and make payment for any import duties and taxes due. Some country specific Customs Duties can be found at http://mkaccdb.eu.int/ (requires your Customs Commodity Code). In certain circumstances, e.g. where goods are to be returned to the EU or put to a specific end-use, payment of duties may be suspended. Similarly, some countries give preferential duty rates for goods of EU origin (see EUR1). You are advised to consult with your customer and freight forwarder to check if specific import procedures apply for which you have to provide additional documentation. Country specific information may be obtained from the relevant country consulate. Details on country specific import procedures can be found in specialist trade publications, the EU Market Export Guide (http://mkaccdb.eu.int/), SITPRO’s Country Fact Sheets or by contacting the relevant count
