EU customs clearance for goods from China means lodging an import declaration with the customs authority of the member state where the goods are released for free circulation, paying customs duty and import VAT, and passing any document or physical checks. For a business shipment with complete paperwork, release usually takes a few hours to two working days, and most SMEs use a freight forwarder or customs broker to file the declaration on their behalf.
Key takeaways
- You need an EORI number to clear goods in the EU; French EORI numbers are free and issued via SOPRANO on douane.gouv.fr.
- The core documents are the commercial invoice, packing list, transport document (bill of lading or air waybill) and the HS code for each product.
- Customs duty is usually calculated on the CIF value (goods plus freight and insurance to the EU border).
- Since 1 July 2026 the 150 euro duty exemption no longer exists; low-value B2C parcels pay a temporary flat 3 euro duty per item category.
- In France, VAT-registered importers self-assess import VAT on the CA3 return instead of paying it at the border.
- The EU Customs Reform, given final approval by the Council on 3 September 2026, will gradually move declarations to a central EU data hub.
Who handles EU customs clearance?
The declarant is legally the importer, but in practice the declaration is filed by a representative:
- Direct representation: the broker acts in your name and on your behalf; you remain liable for duties and accuracy. This is the most common setup for EU businesses.
- Indirect representation: the broker acts in its own name on your behalf and shares liability; often used for non-EU sellers.
- Self-filing: possible if you have software access to the national system (in France, DELTA I/E), but rarely worth it for small volumes.
Whoever files, the goods are declared under the importer's EORI number, which is what allows French import VAT to appear pre-filled in your CA3 return.
Which documents do you need?
| Document | Issued by | Purpose |
|---|
| Commercial invoice | Supplier | Value, currency, Incoterm, description, buyer and seller details |
| Packing list | Supplier | Number of packages, weights, dimensions, contents per carton |
| Bill of lading or air waybill / rail CIM | Carrier or forwarder | Proof of transport and title to cargo (B/L) |
| EORI number | Your national customs | Identifies the importer |
| HS / TARIC code | You or your broker | Determines duty rate and controls |
| Certificate of origin | Chinese authorities | Mainly for anti-dumping or quota checks; China has no FTA with the EU |
| Compliance documents | Manufacturer / you | EU Declaration of Conformity, test reports, licences when required |
| Insurance certificate | Insurer | Supports the CIF value |
Ask your supplier for drafts of the invoice and packing list before shipment, and agree on who handles which formalities through the Incoterm. Descriptions such as "plastic parts" or "accessories" are a common cause of delays; customs expects a precise description matching the HS code, for example "cotton knitted T-shirts for men".
The customs clearance process step by step
- Pre-arrival data. For sea and air, the carrier files an Entry Summary Declaration in the EU's Import Control System (ICS2) before loading or arrival. This safety and security filing is the carrier's job, but it relies on accurate shipment data from the shipper.
- Arrival and temporary storage. The goods are unloaded at the port, airport or rail terminal (for example Le Havre, Marseille-Fos, Rotterdam, Antwerp, Hamburg, Paris-CDG or Duisburg) and placed in temporary storage.
- Import declaration. Your broker lodges the declaration with the HS code, customs value, origin, procedure code and your EORI.
- Risk analysis and controls. The customs system decides between immediate release, a document check, or a physical inspection.
- Payment or guarantee. Duties are paid, either immediately, via the broker's deferred account, or under your own guarantee. Import VAT is self-assessed in France for VAT-registered businesses.
- Release. Customs releases the goods for free circulation, and your forwarder arranges delivery.
- Record keeping. Keep the declaration and supporting documents; customs can review and adjust duties after release, generally within three years.
How is the customs value calculated?
EU customs value follows the transaction value method: the price actually paid for the goods, plus costs up to the point where goods enter the EU. In practice:
- FOB Shanghai price + ocean freight + insurance = CIF value, which is the basis for duty.
- Add costs such as royalties, tooling paid separately, buying commissions not included, and assists provided to the factory if relevant.
- Freight costs inside the EU are not part of the customs value, but they are added later to the import VAT base.
Undervaluing invoices to reduce duties is a serious offence. Customs compares declared values against databases of typical prices and can request proof of payment. Choosing the right HS code is just as important. If you need to understand rates and calculation in detail, see import duties and VAT from China to France.
How long does it take and how much does it cost?
| Item | Typical range |
|---|
| Release time with complete documents | A few hours to 2 working days |
| Document check | 1-3 extra days |
| Physical inspection | 2-7 extra days, plus handling fees |
| Broker fee per declaration | Around 50-150 euros |
| Extra HS code lines | Often 5-15 euros per line |
| Port and terminal charges (sea FCL) | Several hundred euros per container |
Fees vary widely between brokers and ports, so ask for a written quote that lists every destination charge.
What changed for low-value parcels in 2026?
E-commerce sellers shipping directly from China to EU consumers face the biggest changes:
- 150 euro duty exemption removed. Since 1 July 2026, low-value consignments sold at a distance to consumers pay a temporary flat 3 euro customs duty per item category (per tariff line), under Council Regulation (EU) 2026/382. Normal duty rates apply again once the EU customs data hub is in place, with the transitional system announced as lasting until 2028.
- EU handling fee. The Commission adopted a 2 euro per item handling fee on distance sales of imported goods, expected from 1 November 2026, separate from the 3 euro duty. B2B imports are excluded.
- France's national 2 euro parcel tax, applied from 1 March 2026, has been suspended since 1 July 2026 to avoid stacking with the EU duty.
- VAT on low-value imports has been due since July 2021, usually collected through the Import One-Stop Shop (IOSS) for consignments up to 150 euros.
For B2B imports of pallets and containers, normal duty rates apply as before.
The Council and Parliament reached a deal on the reform of the Union Customs Code on 26 March 2026, and the Council gave its final approval on 3 September 2026. Key elements announced:
- A new EU Customs Authority (EUCA), based in Lille, expected to start operating in 2027.
- A single EU customs data hub replacing many national systems, mandatory for e-commerce businesses from 1 July 2028 and for all traders from 1 March 2034.
- Online platforms selling into the EU treated as the importer for the goods they sell.
- Stronger penalties, up to 6 percent of annual import value in the most serious cases.
For SMEs importing B2B, nothing changes overnight, but data quality (accurate HS codes, descriptions and values) will matter even more.
Common reasons shipments get stuck
- Vague product descriptions or wrong HS codes.
- Missing EORI or a mismatch between the EORI holder and the consignee.
- Invoice value that looks too low compared with similar imports.
- Missing compliance documents for CE-marked or restricted goods; market surveillance authorities can block non-compliant products at the border.
- Suspected counterfeits of branded goods.
- Anti-dumping duties not anticipated, for example on bicycles, e-bikes or certain steel and aluminium products.
How Cina helps
Many freight forwarders listed in Cina's freight forwarders directory offer door-to-door services including EU customs clearance, which simplifies coordination between China and Europe. The logistics guide and the document templates in Cina resources include a commercial invoice and packing list checklist you can send to suppliers before shipment. Verifying suppliers through the supplier directory also helps you work with factories that already export to the EU and understand its paperwork.
Conclusion
EU customs clearance is routine when the paperwork is right: an EORI number, an accurate invoice and packing list, the correct HS code and the relevant compliance documents. The 2026 changes mainly affect low-value parcels sent to consumers, while B2B importers should prepare for the data-driven system the Customs Reform will introduce over the coming years. To estimate the total impact on your prices, follow our method to calculate landed cost.
