Clearing goods from China through customs: HS codes, documents and compliance

Before the first order: EORI and the right HS code

An EORI number identifies your business with every customs authority in the European Union. You apply for it, free of charge, with the customs authority of your EU country (or HMRC in the UK). Without an EORI, your customs broker cannot declare the goods in your name.

The HS (Harmonized System) code classifies every product with 6 digits shared by all countries. The EU extends it to an 8-digit Combined Nomenclature code, then a 10-digit TARIC code. That code determines the duty rate, any anti-dumping duties, and licences or special controls.

To find it, use the European Commission's TARIC database or your national customs tariff tool, and have your broker confirm it. For a high-stakes product, you can request Binding Tariff Information (BTI): customs then give you an official classification that is binding for three years.

The documents to gather for every shipment

A vague description on the invoice ("accessories", "parts", "samples") attracts inspections. The invoice and packing list must match the contents of the cartons exactly.

Product compliance: what customs and market surveillance check

At import, customs also check product safety and compliance, together with market surveillance authorities. Requirements depend on the product category:

• CE marking for toys, electrical and electronic appliances, radio equipment, machinery and personal protective equipment, with an EU declaration of conformity and a technical file.
• REACH: substances banned or restricted in articles (certain phthalates, azo dyes, heavy metals).
• RoHS for electrical and electronic equipment.
• GPSR (EU Regulation 2023/988), in force since 13 December 2024: consumer products placed on the EU market must, among other things, have a responsible economic operator established in the EU and be traceable.
• Lithium batteries: UN38.3 test summary and safety data sheet for transport, plus the rules of the EU Batteries Regulation.
• Textiles: fibre composition labelling (EU Regulation 1007/2011).
• Food contact: declaration of compliance for materials in contact with food.

A certificate supplied by the factory only commits the factory. Check that the test report covers your exact model and reference, that it is recent and that it comes from an accredited laboratory. And never order a product bearing a brand or logo you are not entitled to use: counterfeits are seized.

Arrival day: how customs clearance works

1. Your forwarder receives the arrival notice for the vessel or flight and passes it on.
2. The customs broker lodges the import declaration with your documents.
3. Customs duties are paid; import VAT is paid or accounted for on your VAT return, depending on the country.
4. Customs may review the file, scan the container or carry out a physical inspection.
5. The goods are released and delivered to you.

With a complete file and a correct tariff code, release often comes within 24 to 72 hours. A physical inspection adds several days and fees.

The most common reasons for a hold

• A wrong tariff code, or one chosen to lower duties.
• An under-declared value on the invoice.
• A packing list that does not match the actual contents.
• Non-compliant marking or labelling, or missing test reports.
• A bill of lading not released because the supplier's balance was not paid.
• Products bearing protected brands.

So you forget nothing, download our customs and HS code checklist (PDF, in French).