Customs clearance

A declarant, usually a licensed customs broker or the forwarder, submits the export or import declaration with the commercial invoice, packing list, transport document and any licenses or certificates. Customs checks the HS code, origin and customs value, calculates duties, VAT or other taxes, and may hold the goods for a document check or physical inspection. Once duties are paid or secured, it releases the goods.

Clearance is often confused with delivery. Goods can be cleared by customs yet still held by the carrier until freight is paid and the original bill of lading or telex release is in place, and the reverse also happens. Export and import clearance are separate procedures in two countries, and the Incoterms rule decides who handles each: EXW leaves export clearance to the buyer, while DDP puts import clearance on the seller.

Most clearance delays come from paperwork rather than from customs itself: a description too vague to classify, a declared value that does not match the invoice, or a missing certificate of origin for a preferential duty rate. Many countries accept declarations before the goods arrive, which shortens dwell time at the port. Collect complete documents before the vessel sails, not after it arrives, so demurrage does not build up while customs waits.