In the case of deliveries and purchases within the European Community, the declaration of exchange of goods (DEB) or Intrastat declaration must be sent to the Customs Service.
As part of the 'SAFE' standards advocated by the World Customs Organisation (WCO), the European Union has set up a new system of import controls, the 'Import Control System' (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Programme eCustoms, has been in effect since 1 January 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union.
The Modernised Customs Code entered into force in 2008 simplifies procedures, for example computerising and centralising transactions.
Since 1 July 2009, all companies established outside of the EU are required to have an Economic Operator Registration and Identification (EORI) number if they wish to submit a customs declaration or an Entry/Exit Summary declaration. For more information, please visit the website of the EU Customs Union. For France-specific customs clearance requirements, please visit the the website of the French Customs (in French).
To go further, check out our service Import Controls and Export Controls.
To get further information consult the website of the European Union.
To get further information on customs policies in the European Union, please check the exhaustive report by the European Commission.
List of tariffs and local taxes that apply to your product on our service Customs Duties and Local Taxes.
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Latest Update: September 2024