New to customs

Importing, exporting moving goods

Importing goods from a non-European Union (EU) country                        

These goods:                                                                                   

  • require an import declaration
  • an import safety and security (S and S) declaration                           
  • are subject to Customs control
  • may require a licence under prohibitions and restrictions rules
  • and
  • may incur Value-Added Tax (VAT), Excise Duty and Customs duties. 

Exporting goods to a non-EU country

These goods:

  • require an export declaration (including S and S)
  • are subject to customs control
  • and
  • may require a licence under prohibitions and restrictions rules.

Moving goods through a non-EU country

Goods that move from one EU Member State to another, through a non-EU country move under customs control. Transit is a customs procedure that allows goods to be moved across international borders under customs control.


If you import or export goods into or out of the EU, you must classify those goods for customs purposes. You will find further information in classification.

Next: Easing the customs burden