INTRODUCTION

An export of goods to a country within the EU will involve both a clearance of the goods for export from the country of the seller and a clearance of the goods for entry into the EU either where the goods arrive or in the country of the buyer. The incoterm chosen by the parties will determine the responsibilities for export and import clearance.

Other than in the case of the incoterm ‘Exworks’, it is the responsibility of the exporter to arrange export clearance in their own country following the procedure that their particular country adopts for this. Due to ongoing work by the World Customs Organization (WCO), export clearance systems are increasingly being harmonised so that firms with export operations in a number of countries are not confronted with entirely different procedures for the export of goods. Nonetheless, this work continues and variations are found from country to country.

Other than in the case of the incoterm ‘Delivered Duty Paid’, and sometimes ‘Carriage Paid to’ and ‘Carriage and Insurance Paid to’, the responsibility for clearance of the goods for import rests with the buyer. Thus in many export transactions a seller will not need to have detailed working knowledge of the procedures for customs clearance in the importing country. However, a general knowledge of the procedures within the EU is very useful for exporters.