Electronic Import Declaration: EU Importer Obligations

Quick answer

EU businesses importing goods into the single market must submit an electronic import declaration to the customs authorities. This declaration includes specific data elements such as the EORI number, details of the importer, declarant, and, where applicable, representatives or holders of transit procedures. Supporting documents, including origin declarations, must be provided and retained according to EU customs rules ^[1][2][3].

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Key takeaways

• The electronic import declaration is mandatory for importers or their representatives when goods enter the EU customs territory.
• Key data include the full name and address of the importer and declarant, and their EORI numbers.
• Representatives and holders of transit procedures have defined roles and identification requirements.
• Origin declarations such as invoice declarations and supplier’s declarations are essential for preferential trade and must meet specific content and signature rules.
• Supporting documentation must be kept and made available to customs authorities upon request.
• Declarations must be submitted electronically, in an official EU language or translated as required by the Member State authority.

Who Must Submit an Electronic Import Declaration?

Under the Union Customs Code (UCC) framework, the party responsible for submitting the electronic import declaration is generally the importer or their authorised declarant acting on their behalf. This includes economic operators established in the EU who bring goods into the customs territory. Where the importer is not established in the Union or lacks an EORI number, customs authorities may assign an ad hoc identification number for the declaration concerned ^[1:1].

The declarant is the person who lodges the customs declaration and may be the importer or a representative. When a representative submits the declaration, their status and identification must be clearly indicated in the declaration data. Similarly, if goods are under transit procedures, the holder of the transit procedure or their authorised representative must be identified ^[1:2][4].

In practice, this means that any EU business importing goods must either submit the electronic import declaration themselves or appoint a customs representative to do so, ensuring all required data are complete and accurate.

Key Data Requirements for Importers and Declarants

The electronic import declaration requires precise data elements to be provided:

• Name and address: The full name and address of the importer and the declarant must be entered exactly as registered ^[1:3].
• Identification number: The EORI (Economic Operators Registration and Identification) number of the importer and declarant must be included. If the importer or declarant does not have an EORI number, the customs administration may assign an ad hoc number for the specific declaration ^[1:4].
• Additional parties: If a representative or holder of the transit procedure is involved, their full name, address, and EORI number must also be provided ^[1:5][4:1].

These data points ensure that customs authorities can identify and communicate with the responsible parties and verify the legality of the import.

The Role of the EORI Number in Declarations

The EORI number is a unique identification code assigned to economic operators and other persons engaging in customs activities within the EU. It is a mandatory element in the electronic import declaration, serving as the primary identifier for both the importer and the declarant ^[1:6].

If the importer or declarant is not established in the EU and does not have an EORI number, the customs authority of the Member State where the declaration is lodged may assign an ad hoc identification number for the specific import operation. This ensures that all declarations can be tracked and managed effectively within the EU customs system ^[1:7].

In summary, obtaining and using an EORI number is a fundamental compliance obligation for EU businesses involved in importation.

Understanding Representatives and Holders of Transit Procedures

When an importer appoints a representative to submit the electronic import declaration on their behalf, the representative’s status must be clearly indicated in the declaration data. The representative’s full name, address, and EORI number are required, along with a code specifying their status (e.g., direct or indirect representative) ^[1:8][4:2].

Similarly, if goods are under a transit procedure, the holder of the transit procedure or their authorised representative must be identified with their full name, address, and EORI number. In cases where the holder does not have an EORI number, an ad hoc number may be assigned, or, if established outside the EU but in a contracting party to the common transit convention, the trader identification number of that country may be used ^[1:9].

This framework ensures clear responsibility and traceability for customs procedures involving third parties.

Origin Declarations: Invoice Declarations and Supplier’s Declarations

Origin declarations are crucial for determining preferential tariff treatment under EU trade agreements. Two main types are relevant:

• Invoice declarations: Made out by the exporter, these declarations confirm the preferential origin of the goods. They must be typed, stamped, or printed on the invoice, delivery note, or another commercial document. Handwritten declarations must be in ink and printed characters. Invoice declarations must bear the original signature of the exporter unless the exporter is approved and has given a written undertaking accepting full responsibility for the declaration ^[5][3:1][6].

• Supplier’s declarations: Provided by the supplier to the exporter or trader, these declarations supply the information necessary to determine the originating status of goods for preferential trade purposes. Each consignment requires a separate supplier’s declaration, which may be included on commercial invoices, delivery notes, or other documents describing the goods sufficiently for identification. Suppliers may provide these declarations at any time, even after delivery ^[7].

Invoice declarations may be made for consignments valued up to EUR 6,000 by any exporter, or by approved Union exporters without value limits. Exporters must be prepared to submit supporting documents proving the origin upon request by customs authorities ^[3:2].

These origin declarations must comply with specific language and signature requirements and be retained for verification.

Supporting Documentation and Record-Keeping

Importers and declarants must maintain all supporting documentation related to the electronic import declaration and the origin of goods. This includes invoices, transport documents, certificates, proofs of origin, and any other relevant documents that substantiate the data declared to customs ^[5:1][7:1].

Customs authorities may request these documents at any time to verify the correctness of the declaration and the preferential origin claims. Failure to produce the required documentation can lead to delays, penalties, or denial of preferential treatment.

Therefore, businesses must implement robust record-keeping systems ensuring that all documents are accessible and preserved for the legally required period.

Digital Submission and Language Requirements

The electronic import declaration must be submitted digitally via the customs IT systems of the Member State where the goods are declared. Paper-based declarations are generally not accepted except in exceptional circumstances.

Declarations and supporting information must be completed in one of the official languages of the European Union. However, the customs authorities of the Member State may request a translation into their official language(s) if necessary ^[2:1].

This digital and linguistic framework facilitates efficient customs processing and reduces administrative burdens on businesses.

Next steps

1. Obtain or confirm your EORI number to ensure proper identification in the electronic import declaration.
2. Gather and verify all required data elements for the importer, declarant, representatives, and holders of transit procedures.
3. Prepare origin declarations (invoice or supplier’s declarations) compliant with EU rules for preferential trade.
4. Collect and organise all supporting documentation to substantiate the declaration and origin claims.
5. Submit the electronic import declaration digitally in the official language accepted by the relevant Member State authority.

FAQ

Can I do my own customs declarations?
Yes, an importer or their authorised representative can submit the electronic import declaration. The declarant must provide all required data, including their EORI number and full identification details ^[1:10].

Can I complete a customs declaration online?
Yes, customs declarations must be submitted electronically through the customs IT system of the Member State where the goods are declared. Paper declarations are generally not accepted ^[2:2].

What is an import declaration?
An import declaration is a formal statement submitted to customs authorities providing detailed information about goods entering the EU customs territory. It includes data on the importer, declarant, goods, origin, and procedures applied ^[1:11].

How much does an import declaration cost?
Costs vary depending on the Member State and the customs services used. The EU regulations do not set fixed fees for import declarations; businesses should consult the relevant national competent authority for applicable charges.

Sources

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1. Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

2. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

3. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 119

4. Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

5. 2009/403/EC: Decision No 1/2009 of the Joint Committee established under the Agreement between the European Coal and Steel Community and the Republic of Turkey on trade in products covered by the Treaty establishing the European Coal and Steel Community of 24 February 2009 amending Protocol 1 to the Agreement, Article 22

6. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

7. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 61