We arrange customs clearance abroad in situations where the goods enter or leave the customs territory of a country other than Estonia and the customs procedure has to be performed in that country. Such situations arise, for example, in triangular trade transactions where an Estonian company sells goods that are physically located in another country and are then exported from there to a third country. In such cases the export customs declaration must be drawn up in the country from which the goods physically leave, not in the seller’s country of establishment.
In arranging customs clearance abroad we advise the customer on customs matters and help assess in which country the customs procedure must be carried out. We check the documentation required for customs clearance (import declaration, export declaration etc.) and verify that the cargo and transaction data meet customs requirements. Where required, we provide guidance on what documents are needed for customs clearance and what additional documents may be required depending on the goods or destination country.
Customs clearance abroad is carried out in cooperation with our partners in the relevant country. We work with trusted customs representatives both in European Union Member States and in non-EU countries. ETS Logistics is a customs agency licensed by the Estonian Tax and Customs Board (EMTA) (operating licence no. TA/0240/EE1000EE). Where required, we coordinate communication between the Estonian Tax and Customs Board, the specific country’s customs authority and the customer to ensure the customs procedure runs in line with local requirements and the applicable regulations.
Our customs clearance abroad focuses on situations in which the customs procedure has to be carried out outside Estonia. We help customers assess in which country the customs declaration must be submitted and what local requirements need to be met before the goods can move. Such situations arise, for example, in triangular trade transactions or when goods are exported or imported via another European Union Member State.
Our customs declarants support customers in preparing the documents needed for customs clearance and check that the cargo and transaction data are mutually consistent and that parameters such as customs value are correct. We explain the customs process in plain language and help prevent common mistakes that can arise when customs clearance takes place in another country or in a different regulatory environment.
Several customs declarants work in our customs department. This lets us respond quickly and provide operational help even for more complex international supply chains. Thanks to our cooperation with partners in different countries, we can help arrange customs clearance both in European Union Member States and in non-EU countries in line with the local requirements and applicable regulations.
We are a customs agency licensed by the Estonian Tax and Customs Board (EMTA). Customs clearance abroad is one of the core areas of our customs service. Our customs department grew out of the practical need to support international shipments as one complete process. Because the main focus of our logistics department is international shipments moving between the European Union and third countries, situations often arise in practice in which customs clearance has to be carried out outside Estonia.
This need also drove us to start supporting customers in situations where the customs procedure has to be carried out in another country. Customs clearance abroad requires a good understanding of where the declaration must be submitted, what documents are required, and what the specific country’s requirements are. The central role is played by correct documentation, clear communication and adherence to the applicable customs regulations.
For arranging customs procedures abroad we work with partner customs agencies in the European Union and in non-EU countries. These partners are our channel between the customer and the specific foreign country’s customs authority. Working with our partners, we can help customers arrange customs clearance in line with local requirements and coordinate the whole process — from document preparation through to the submission of the customs declaration.
Customs clearance abroad covers situations where the customs declaration must be submitted in another country and the customs procedure is carried out outside Estonia. These situations arise, for example, when goods are exported from another European Union Member State to a third country, or when import takes place in another European Union country.
The table below gives an overview of the main customs services and procedures with which our customs declarants support customers every day in situations where customs clearance has to be arranged abroad.
| Service | Content | When it is used | Examples |
|---|---|---|---|
| Export customs clearance abroad | Preparing the export customs declaration in the country from which the goods physically leave | When the goods are located in another country and are exported from there | A triangular trade transaction where an Estonian company sells the goods but the export takes place, for example, from Germany |
| Import customs clearance abroad | Preparing the import customs declaration and calculating import duties abroad | When the goods arrive in another European Union Member State or in a non-EU country | Import clearance, e.g. in Sweden, Latvia, Finland or in a non-EU country (e.g. the United Kingdom, Norway, Switzerland) |
| Arranging customs clearance through partners | Coordinating the customs procedure together with local customs agencies | When customs clearance must be done in a country where the customer has no local customs representative | Submitting the customs declaration through a partner abroad |
| Verification of certificates of origin and movement certificates | Verification of certificates (EUR.1, A.TR or others) for the customs procedure | When applying for a customs duty preference or exemption | Customs duty reduction or exemption |
| Customs advice on the requirements in the foreign country | Advice on customs rules, documents and registrations | When customs clearance takes place in another country and requirements may differ | Planning the customs process before the goods move |
| Coordinating communication with customs authorities | Organising communication between the partner, the customer and the foreign country's customs authority | When customs requests additional documents or explanations | In the event of a customs inspection or an additional document check |
Our customs clearance abroad service is intended for companies, organisations and public-sector institutions whose goods move through other countries in the international supply chain and for whom the customs procedure must be carried out outside Estonia. Such situations arise, for example, in triangular trade transactions where an Estonian company sells goods that are physically located in another country and are then exported from there to a third country.
The service is also used by companies whose goods arrive in another European Union Member State — for example, Sweden, Latvia or Finland — where import has to be cleared and the import duties paid in that country. The service is also used in situations where import has to be cleared in a non-EU country, such as the United Kingdom.
We help customers assess in which country the customs declaration must be submitted, what documents are required and how to arrange customs clearance in cooperation with local partners. Where needed, we coordinate communication between partners, the customer and the foreign country’s customs authority.
Customs clearance abroad is needed in situations where goods enter or leave another country’s customs territory and the customs procedure has to be carried out in that country. Such situations arise, for example, in triangular trade transactions or when goods are exported or imported via another European Union Member State.
Below are the main foreign countries where we arrange customs clearance for customers, in cooperation with local partners, in line with the specific country’s requirements.
Practical guidance for arranging customs clearance abroad. We share information on customs procedures, documents and requirements that may vary from one country to another. We cover the most common questions and situations that arise when goods enter or leave another country’s customs territory and the customs declaration has to be submitted in that country. We also explain document preparation, the differences between customs procedures and the special conditions to bear in mind when arranging customs clearance abroad.
Questions about customs clearance abroad usually concern when the customs procedure must be carried out in another country, what documents are required for customs clearance and how long the process typically takes. Practical questions also arise about the submission of import and export declarations, local requirements and the payment of import duties.
Below we answer the most common questions about arranging customs clearance abroad. We explain when the customs procedure must be carried out in another country, what documents are required and how the customs process works in different countries. The answers are based on our day-to-day practical experience of arranging customs clearance in the European Union and in non-EU countries.
Customs clearance abroad is needed when goods physically enter or leave a particular country’s customs territory and a customs procedure obligation arises there.
For example, in a triangular trade transaction, when an Estonian company sells the goods but the goods are located in Germany and are exported from Germany to a third country, the export declaration must be drawn up in Germany. The customs procedure is carried out in the country from which the goods physically leave, not in the seller’s country of establishment.
The same applies to imports — if the goods arrive in another European Union Member State (e.g. Sweden, Latvia, Finland), the import must be cleared in that country and the import duties paid there.
Customs clearance in a non-EU country is also needed when, for example, goods are exported to the United Kingdom (UK) and the local consignee does not clear the import themselves or wants help with it; in that case, the import declaration must be submitted in the UK in line with the local requirements.
When clearing imports abroad (whether in an EU Member State or in a non-EU country), bear in mind that submitting the import declaration carries an obligation to pay import duties.
Before the goods move, it is essential to clearly define who is responsible for customs clearance and for paying the import duties, in order to avoid delays and additional costs.
Customs clearance abroad requires correct cargo and transaction documents. As a general rule, the basic document requirements are similar from one country to another — customs clearance is based on the commercial invoice, packing list and transport document. The data on these documents must be mutually consistent and match the actual cargo and transaction.
Depending on the goods and the destination country, additional documents may also be required, such as a certificate of origin or movement certificate, an import or export licence, and cargo-specific permits or conformity certificates. While the basic logic of the documents is largely the same, more detailed requirements, preparation rules and the additional documents to be submitted may differ from one country to another.
When customs clearance takes place in another European Union Member State, the company must have a valid EORI number. In some cases, VAT registration in that country may also be required, especially if the import is cleared there and the goods remain in local turnover. Without the necessary registrations, the company may not be able to carry out the customs procedure.
Yes, we help both in EU Member States and in non-EU countries through our partners.
We work with trusted customs representatives in various countries and can arrange customs clearance in line with local requirements. Where required, we coordinate communication between the local customs authority and the customer.
Before starting the process we clarify the specific country’s requirements and what data, documents and powers of attorney are needed.
The duration of customs clearance depends on the nature of the cargo, the accuracy of the documents and the country’s regulations.
In EU Member States, customs clearance is generally quick if all the data is correct and the shipment is not selected for inspection.
In non-EU countries, processing times may be longer and depend on local restrictions, possible inspections and additional requirements.
We recommend leaving a time buffer and starting document preparation as early as possible.
Customs duties and import VAT are generally paid by the importer — i.e. the consignee of the goods — in the relevant country.
The obligation depends primarily on the agreed delivery term (Incoterms). For example, under DDP terms, the obligation to pay duties in the destination country lies with the seller of the goods. Under other delivery terms, the import duties are generally paid by the buyer.
Before concluding the transaction it is essential to agree on responsibility for customs clearance and for paying import duties.
Yes, customs procedures and requirements can differ significantly from one country to another — both within the EU and outside it.
Although the European Union has a single Customs Code, practical requirements, processing times and local working practices can vary from one Member State to another.
In non-EU countries, fully country-specific customs and tax rules apply, which can differ significantly from the European Union system.
For these reasons, it is not advisable to assume that a solution that works in one country will work the same way in another. We help assess the requirements for each case and choose a suitable, safe solution.
Practical articles on arranging customs clearance abroad. We explain situations where goods enter or leave another country’s customs territory and the customs procedure has to be carried out in that country. We cover the documents required for customs clearance (commercial invoice, packing list, transport document) and additional documents that may be needed depending on the goods and the country. We also explain typical situations, such as triangular trade transactions, where goods sold by an Estonian company are exported from another country.
