Import Customs Clearance

Important to know!

Import customs clearance is the most complex and preparation-intensive of all customs procedures. While most import shipments are based on a purchase-related foreign trade transaction, simply selecting and ordering goods is not enough. Circumstances related to the origin and tariff classification of goods may only become apparent when the shipment arrives at the customs clearance point. We therefore recommend that all our partners seek information when placing their order, and contact us with any questions so we can discuss the circumstances surrounding clearance and provide guidance on required certificates, possible permits, and other measures affecting goods movement.

In professional practice, the customs clearance of import goods is referred to as "release for free circulation".

When can we process customs clearance?

The prerequisite for initiating import customs procedures is that all required documents are submitted to our customs clearance team. After review and verification, the electronic customs declaration is prepared and submitted to the Hungarian Tax Authority (NAV) system. Every import customs procedure is concluded once the required inspections have been carried out — in some cases a documentary check is sufficient, in justified cases a physical inspection of the goods is needed — and the applicable customs duties and taxes have been paid, or security has been provided for the corresponding amount.

How does customs clearance work?
  1. Clarify the representation status: a properly completed and signed customs authorisation is the basis for every customs clearance. All information indicated on the form must be completed in the designated fields. Please ensure that the signatory is the authorised representative of your company.
  2. All supporting documents must be submitted. The following are generally always required: commercial invoice, packing list, bill of lading/airway bill. If a proof of origin (EUR.1, A.TR) is required, this must be received in original form.
  3. The transport costs and other charges are also required for customs clearance. The freight costs incurred in the transaction must be declared for customs purposes according to the agreed delivery terms (Incoterms), separately for the EU and non-EU portions. We also draw attention to the fact that if the declared costs differ from the actually invoiced costs, a correction must be made after clearance.
  4. Verification of the tariff classification: in most cases, delays in import customs procedures are caused by incorrect tariff classification. Without specific product knowledge, do not base decisions solely on the sender's classification or a tariff number chosen for commercial advantage. Our staff will professionally verify the classification, and expert colleagues are available to assist if reclassification is needed.
  5. Completion and submission of the customs declaration to the customs authority system: customs procedures are electronic — no paper-based process. The declaration is received by the directorate and assessment begins.
  6. Documentary and physical inspection: if the customs authority requires an inspection of the declared goods, this is carried out either through document submission or physical inspection (examination). The shipment awaits the completion of inspections, which must always be factored into the clearance timeframe.
  7. Duty payment and release of goods: if a customs decision is issued, it specifies the duties and taxes to be paid by the client. Organising this is a joint task with our client, and our colleagues will outline the available solutions.
  8. Document retention: invoices and freight bills related to the import transaction must be accounted for and retained until the prescribed deadline.
Services we provide to our partners:
  • Solutions for fast duty payment
  • Effective, problem-solving communication with customs authorities
  • Security provision where required
  • 30 years of professional experience and extensive contacts with authorities and logistics stakeholders

For further questions, please contact our colleagues who are always ready to assist.