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Customs clearance for imports from China

EORI, HS classification, duty and VAT — the part that decides your real landed cost.

Every consignment entering the European Union from China has to be cleared. Two things decide what you pay: the customs value and the HS classification. The customs value is normally the transaction value plus transport and insurance up to the EU border. The HS code determines the duty rate, and picking it correctly is not a formality — a neighbouring code can differ by several percentage points.

Import VAT in Poland is charged at 23% for most goods, calculated on the customs value plus duty. For a VAT-registered business it is generally deductible, which is why duty, not VAT, is the figure that actually affects your margin.

The document set is short but unforgiving: commercial invoice, packing list, transport document, and — where a preferential rate applies — proof of origin. A missing or inconsistent document is the most common reason a shipment sits at the terminal accruing storage charges.

Who it is for

  • Anyone importing goods from outside the EU, at any volume
  • Businesses taking delivery of their first container and unsure what to prepare
  • Importers who want the duty and VAT calculated before ordering, not after

What it covers

  • EORI registration if you do not yet hold one
  • HS classification of the goods and verification of the applicable duty rate
  • Preparation and submission of the customs declaration
  • Calculation of duty and import VAT before the goods sail, where the data allows
  • Review of the supplier's documents for the errors that cause hold-ups

What to watch for

  • An HS code supplied by the seller is a starting point, not an authority. Responsibility for the classification sits with the importer.
  • Undervaluing the invoice to reduce duty is customs fraud, and the exposure — back duty, penalties, personal liability — is out of proportion to the saving.
  • Anti-dumping duties apply to a number of goods from China and can exceed the standard rate several times over. Check before ordering, not after.
  • DDP terms sound convenient, but if the seller is the declared importer the VAT may not be deductible on your side.

Common questions

Check whether you are overpaying

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