Question 1

How do I declare a consignment from a third country?

Accepted Answer

If you are receiving a consignment from a third country (non-EU), it must be declared to customs. The declaration may be submitted by the recipient themselves, or the recipient may authorise a customs representative (carrier or customs broker) to do so on their behalf.

Steps (briefly):

Check whether you have an EORI number (if you plan to declare yourself).
Prepare the documents: proof of purchase and other documents (invoice, transport documents, licences or certificates, if required).
Notify the carrier if you intend to declare the goods yourself, or provide the carrier with information about the goods if you would like the carrier to declare them on your behalf.

More information: Knowledge Bank → "Consignments from third countries".

Question 2

I paid VAT when purchasing the goods. Why do I still need to declare the consignment?

Accepted Answer

Consignments must always be declared. The procedure for paying VAT depends on whether the seller has transmitted the IOSS number to the carrier by electronic data processing means.

Steps (briefly):

If you paid VAT at the time of purchase and the seller has transmitted the IOSS number to the carrier by electronic data processing means, the carrier will declare the goods.
If you paid VAT at the time of purchase but the seller has not transmitted the IOSS number to the carrier by electronic data processing means, import VAT will need to be paid.
Import excise duty is always payable on excisable goods purchased (e.g. perfumes, tobacco products, alcoholic beverages, etc.).

More information: Knowledge Bank → "IOSS".

Frequently Asked Questions

Consignments from third countries

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