Customs clearance

1. Security data before loading or arrival. In the EU, the entry summary declaration comes first.
2. Arrival and presentation. The carrier tells customs the goods have arrived.
3. Declaration. The importer or broker lodges the classification, value and origin.
4. Risk assessment. Customs and other agencies release it, ask for documents, or examine it.
5. Payment or security. Duty and tax are paid or covered by a guarantee or account.
6. Release. The carrier can deliver.
7. After-clearance. Entries can be audited, adjusted or refunded later on.

In the EU, customs debt arises when the declaration is accepted, and release is withheld until the duty is paid or guaranteed. In Canada, importers without financial security pay when the goods are released. See Canada CARM.

The core set for a commercial import:

• Commercial invoice and packing list
• Air waybill or bill of lading, or a carrier's certificate
• Importer ID, such as an EORI number or a CBP importer number
• A customs bond for US formal entries, under 19 CFR 142.4
• HS code and value worked out
• Authority for your broker, covered in power of attorney for customs
• Origin proof if you're claiming a preference, see certificates of origin
• Agency documents: licences, health certificates or test reports, if the goods are controlled

The US spells out the same list in 19 CFR 142.3: the entry form or its electronic equivalent, evidence of the right to make entry, an invoice and a packing list where appropriate.

Storage is what makes delay expensive. As an illustration, take a container held for 6 days with 3 days free, at an assumed 90 a day: 3 x 90 = 270 in storage. Add an assumed examination fee of 300 and that's 570 on goods that were perfectly compliant. Clean data before arrival won't stop a random exam, but it does stop the document holds that run the same clock. Carrier and port tariffs differ, so use your own rates.

You can file yourself almost everywhere, once you've registered. HMRC notes that most importers use an agent. Using one doesn't move the liability off you. CBSA says the person remains fully liable for duties and penalties even if a broker gives the wrong information or doesn't remit. Find one in the customs broker directory, and agree who's checking the classification, as it won't happen by itself. In the US, a CBP rule due to publish on 6 November 2026 will, from 60 days after publication, limit foreign importers of record to entering through CTPAT validation or a CTPAT-validated broker, and make US importers declare their status at entry.

Before you book the freight, the import duty calculator will tell you what to have ready at release. Keep your records afterwards: the UK guide lists invoices, customs paperwork and your C79 certificate.