The growth of international trade and the increasing popularity of e-commerce mean that more and more companies are importing or exporting small batches of goods. For many entrepreneurs, the first challenge is customs clearance – a process necessary for goods to legally cross the border and enter the market. Correct completion of this procedure is crucial not only to avoid delays, but also to reduce costs related to customs duties, taxes, and possible penalties.
In the case of small shipments, customs clearance is similar to that for large transports, but proportionally generates different costs and requires greater precision in the preparation of documents.
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In this article, we explain step by step how the customs clearance process works for small consignments, what the most common mistakes are, and how it can be improved to make the entire supply chain run smoothly and predictably.
What is customs clearance?
Customs clearance is an administrative process whereby customs authorities check and approve goods crossing a country’s customs border. Its main purpose is to control the legality of trade in goods, collect applicable charges (such as customs duty, VAT or excise duty) and protect the market from goods that do not meet quality or safety requirements.
There are two basic types of customs clearance:
- import clearance – carried out when goods are placed on the market of a given country,
- export clearance – required when goods are exported outside the customs union or economic community.
Every entrepreneur importing or exporting goods abroad must remember that customs clearance is mandatory, regardless of the size of the shipment. Failure to follow the correct procedure may result in goods being detained at the border, additional costs and delays in delivery.
Specifics of customs clearance for small consignments
Customs clearance for small consignments transported in groupage transport follows the same rules as for large transports, but there are a few important differences. Small consignments are typical for e-commerce, small importers and companies that import samples or test batches of products.
The most important features and challenges of this process are:
- Proportionally higher costs – customs duties and taxes are calculated based on the value and type of goods, but the costs of customs agency services and transport are the same as for larger shipments. For small shipments, this means a higher unit cost.
- Full documentation requirement – even the smallest batch of goods requires correctly completed documents (invoices, packing lists, customs declarations). Oversights can lead to delays.
- Greater role of customs agencies – for small shipments, using the services of an experienced intermediary helps to avoid mistakes and speeds up clearance.
- Practical application – most commonly encountered in online sales, B2B trial orders or imports of low-value products that nevertheless require formal customs procedures.
The clearance of small consignments therefore requires particular care and well-organised cooperation with the carrier and customs agency.
Step-by-step customs clearance process
The customs clearance process consists of specific steps that are common to both large and small consignments. In the case of small consignments, the accuracy and completeness of documents is particularly important, as any error may cause delays and additional costs.
1. Preparation of documents
The following are required for the correct declaration of goods:
- commercial invoice – containing a detailed description of the goods and their value,
- packing list – specifying the quantity and dimensions of the shipments,
- transport documents (e.g. CMR, AWB, B/L),
- customs declaration with the correct CN code,
- certificates and permits if the goods are subject to special regulations (e.g. sanitary, phytosanitary).
2. Declaration of goods to the customs office
The goods must be declared in an electronic system (e.g. PUESC, AIS/IMPORT). In practice, this task is often performed by a customs agency acting on behalf of the importer or exporter and representing them before the customs authorities.
3. Customs inspection
The customs office checks the correctness of the documents and, if necessary, carries out a physical inspection of the shipment. Among other things, the conformity of the goods with the declaration, their value and intended use are verified.
4. Calculation of customs and tax duties
At this stage, the fees related to the import of goods are determined:
- customs duty – depending on the CN code and country of origin,
- VAT – calculated on the value of the goods plus customs duty and transport costs,
- excise duty – if applicable to certain categories of products (e.g. alcohol, tobacco products).
5. Release of goods for circulation
Once customs duties and taxes have been paid, the goods are released for circulation. They can be handed over to the carrier and delivered to the final recipient or warehouse.
The most common mistakes in customs clearance of small consignments
Customs clearance is a process that requires precision and knowledge of regulations. In the case of small consignments, mistakes are particularly costly because their unit cost is higher than for large shipments.
Most often, problems arise from incomplete or incorrectly prepared documentation – a missing commercial invoice, incorrectly described goods or omission of the packing list may result in a delay in the release of the shipment. Another common problem is incorrect tariff classification, i.e. assigning the wrong CN code to goods, which leads to incorrect calculations of customs duties and taxes.
It also happens that importers understate the value of goods in documents in order to reduce customs duties – such action may result in financial penalties and loss of credibility with the authorities. An additional source of complications is the failure to take into account specific regulations, such as sanitary, phytosanitary or safety regulations for certain categories of products. All these errors can lead to longer procedures, increased costs and delivery delays, which is why it is crucial to prepare the entire process carefully.
How to streamline customs clearance and reduce costs?
Customs clearance of small consignments does not have to be time-consuming or costly if the process is properly planned. It is crucial to use the services of a professional customs agency that knows the regulations and can efficiently complete the declaration in electronic systems.
This minimises the risk of errors in documentation and reduces processing time. Automation is also an important element – the integration of sales systems with customs platforms reduces the number of manual operations and speeds up the flow of information. It is also worth paying attention to the choice of appropriate delivery terms specified in Incoterms, as they can transfer some of the obligations and costs to the contractor.
An additional way to optimise is to consolidate shipments – combining several small orders into one larger batch reduces the unit costs of customs clearance and transport. Thanks to these measures, businesses can not only reduce their expenses, but also gain greater predictability and fluidity in the delivery process.
Summary
Customs clearance is an integral part of international trade in goods and it applies to both large shipments and small consignments. In the case of small consignments, it is particularly important to prepare the documentation carefully, classify the goods correctly and be familiar with the applicable procedures. Errors in this area can lead to delays, additional costs and complications throughout the supply chain.
By working with an experienced customs agency, using electronic systems and consolidating shipments, it is possible to significantly streamline the clearance process and reduce unit costs. Well-organised customs clearance not only saves money, but also increases predictability in international transport and legal security for the company.
Contact us if you want to streamline the customs clearance of your shipments and ensure that the entire process runs quickly, in accordance with regulations and without unnecessary costs.
