EU Import Clearance Guide: EORI Registration, Import VAT, REACH Regulation and CE Certification

I. Overview of EU Customs

The 27 member states of the European Union (EU) operate a unified Customs Union — goods entering any member state can circulate freely within the EU without the need for repeated customs clearance between member states.

Key Points:

• Unified EU customs legislation (Union Customs Code, UCC)
• Uniform import tariff rates (Common Customs Tariff)
• VAT rates vary by member state (set by each country)
• Customs clearance can be completed in any member state (preferably at the first port of entry)

II. Main Requirements for EU Import Clearance

2.1 EORI Number 

The EORI (Economic Operators Registration and Identification) number is the EU registration and identification number for economic operators, serving as the "corporate ID" for EU customs.

2.2 Import VAT

Imports into the EU are subject to Import VAT, with rates varying by member state:

VAT Deferral (Import VAT Deferral):

• Some member states allow importers to apply for VAT deferral — VAT is not paid at the time of import but is reported and offset in the next VAT return period
• Helps improve cash flow

2.3 Customs Duties

• The EU uses the TARIC code (EU integrated tariff, 11 digits)
• Tariff rates: average approx. 0%–12% (depending on HS code)
• Most-Favoured-Nation (MFN) rates apply to China (no FTA)
• EU Customs Union: all member states apply the same tariff rate

III. EU Product Compliance Requirements

3.1 CE Certification 

The CE marking (Conformité Européenne) is a mandatory safety mark for products entering the EU market. Many products must bear the CE mark before they can be placed on the EU market.

Product categories requiring CE certification (partial list):

• Electrical and electronic products (LVD, EMC Directives)
• Toys (Toy Safety Directive)
• Medical devices
• Personal protective equipment (PPE)
• Pressure equipment
• Construction products (CPR)

CE certification process:

Product testing (accredited lab) → Technical documentation → Declaration of Conformity (DoC) → Affix CE mark → EU representative registration

Note: CE certification is the responsibility of the exporter, not the EU importer. Chinese exporters must complete CE certification before shipping.

3.2 REACH Regulation

REACH (Registration, Evaluation, Authorization and Restriction of Chemicals) is the EU regulation concerning the registration, evaluation, authorization, and restriction of chemicals.

Impact on Chinese exporters:

• Products containing chemical substances (textiles, plastics, coatings, inks, etc.) must comply with REACH requirements
• Exporters must ensure that chemical substances in their products are registered in the EU REACH system
• Consequences of REACH non-compliance: goods detained, returned, or subject to fines

3.3 Other Compliance Requirements

IV. EU Customs Clearance Process Overview

① Pre-export: Confirm EORI number (importer) and product compliance (CE/REACH etc.)
    ↓
② Export: Regular export customs declaration
    ↓
③ Arrival at port: EU customs declaration (ENS/Entry Summary Declaration)
    ↓
④ Clearance: Submit customs declaration → Pay duties + VAT → Inspection (if applicable) → Release
    ↓
⑤ Import VAT declaration: Declare and offset VAT in the destination country
    ↓
⑥ Free circulation: After clearance, goods can circulate freely throughout the EU

V. Recommendations for Chinese Exporters

📖 Next: 6.3 Japan Import Clearance Guide — Customs procedures, tariff policies, Food Sanitation Act and Pharmaceutical Affairs Law

Bofeng Logistics specializes in domestic/international container shipping, Hong Kong/Macau dedicated logistics services, and value-added services (trucking, customs declaration, warehousing, insurance).

Customs declaration service areas: Zhuhai, Guangzhou, Shenzhen.

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