Customs procedures — reference

HS codes, export/import/transit procedures and the customs-value base

Core concepts

HS code structure

10 digits: 2 chapter + 2 heading + 2 subheading + 4 national. First 6 are international (HS), last 4 national. Code sets duty and VAT.

Export procedure

Customs declaration, invoice, contract, transport docs, permits if needed. Export duty rare, VAT 0% when export confirmed.

Import procedure

Declaration + invoice + packing list + transport + certificates. Import duty (per HS code) + 20% VAT on (customs value + duty).

Transit

T1 transit declaration/guarantee — goods cross territory without payments until destination customs.

Temporary admission

Equipment, exhibition items — imported with re-export obligation, proportional duty or ATA carnet.

Processing

Raw-material import for processing with product re-export — preferential regime under processing passport.

Customs value

Duty base = transaction price + delivery to border. Undervaluation is the main risk: customs can adjust per indicators.

The HS code is the most important customs decision: it sets the rate, certificate and permit needs. A wrong code means fines and reassessment. When in doubt, you can get an advance classification ruling from customs.