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For businesses taking up foreign trade 

If you are planning on exporting and importing goods, please familiarise yourself with Customs instructions on these pages.

You usually contact Customs when you receive or send goods from within the customs and fiscal territory of the EU or receive or send goods from outside the fiscal territory of the EU.

 Apply for identifiers and authorisations

Do you only trade with other EU countries?

You do not need to submit customs declarations on your goods. However, Customs does require an Intrastat declaration on internal trade when the trade value exceeds a certain amount in euros. Customs will contact you if an Intrastat declaration is required. Read more about Intrastat, i.e. internal trade statistics


Transit is required when you transport goods from outside the customs and fiscal territory or fiscal territory of the EU for which no taxes have been paid within the EU. 

Where are the goods dispatched from?

In terms of customs clearance and import taxation, it is crucial to know where the goods you have ordered are dispatched from, and whether goods dispatched from within the EU have been produced there or customs cleared into the EU.
More detailed information on the customs territories