WHAT IS IT?
Customs clearance is the process that must be done to allow entry or exit of goods into a territory in international transport operation. This procedure is to declare certain information relating to the import or export data to the competent customs authority in the territory concerned: data importer and exporter, cargo data, etc…
Some of the data required for customs clearance are: fiscal data of the importer / exporter, origin / destination, name and country of conveyance, description of goods, number of packages, gross and net weights, volume taxes payable (in the case of import, etc.).
In addition, certain types of goods that require specific inspections (such as health or pharmacy). In these cases, customs clearance cannot be made without the certificates proving that the goods have passed the relevant controls.
WHO PERFORMS THE PROCEDURE?
Within the international transport chain, the person responsible for carrying out the customs clearance process is the customs agent, representing the importer or exporter to the customs office and is responsible for customer move all notifications to be issued by the customs as well as to perform payment of taxes and duties on their behalf.
WHAT DOCUMENTATION IS NEEDED?
For customs clearance, customs agent indispensably requires the following documentation:
◾ Commercial invoice issued by the seller attesting to the sale of goods between the exporter and the importer and which included both tax data and a brief description of the goods and the value and incoterm where the purchase was made.
◾ Packing list issued by the seller to accompany the invoice bearing the detail of the goods (number and type of packages, weight, volume, etc.).
◾ B / L (or bill of lading) issued by the company providing the transport (shipping, airline or road) which certifies that the goods have been loaded on board the means of transport (the customs agent must have original copies of this document).
In addition, there is other documentation that may be required:
◾ inspection certificates, which will usually be issued by the customs agent themselves if the goods require such documentation.
◾ Other certificates such as certificate of origin are necessary to qualify for preference in the payment of taxes