Customs Clearance 101: Avoiding Common Pitfalls When Exporting to Europe
At Simarco, we understand that exporting to Europe presents exciting opportunities for businesses of all sizes. We also know how easily customs clearance can become a stumbling block. With nearly three decades of experience in logistics and international trade, we have seen many exporters face the same challenges.
The good news? These pitfalls are entirely avoidable with the right planning, preparation, and support.
In this article, we highlight the most common mistakes we encounter and how we help our customers avoid them.
Key Considerations for 2025
- EORI Numbers Are Non-Negotiable
Goods cannot move through customs without valid Economic Operators Registration and Identification (EORI) numbers for both the buyer and the seller. Always confirm these are in place before shipping.
- Tariff Codes Change Annually
The EU Combined Nomenclature (CN) was updated on 1 January 2025. Using outdated HS/CN codes can result in incorrect duty payments or shipment delays.
- VAT Requirements for E-Commerce Have Shifted
The Import One Stop Shop (IOSS) is now the EU’s preferred method for managing VAT on distance sales. Many of our clients use IOSS to keep transactions compliant and efficient.
- Sustainability Obligations Are Expanding
The Carbon Border Adjustment Mechanism (CBAM) now requires reporting of embedded carbon for certain products, already impacting industries such as metals, fertilisers, and cement.
- EU–UK SPS Rules Continue to Evolve
Exporters of food, plants, and animal products must stay up to date on sanitary and phytosanitary (SPS) requirements to prevent disruption.
Common Pitfalls – how we address them and/or what you need to consider.
- Incorrect Tariff Classification
Errors in HS/CN codes can lead to incorrect duty rates, missed licensing requirements, or shipment seizures. - Goods Valuation
The declared value of your goods determines the duties, taxes, and statistical reporting obligations applied at the border. Undervaluing shipments can trigger compliance penalties, additional audits, and even seizure of goods if authorities suspect deliberate misdeclaration. Overvaluing shipments, on the other hand, unnecessarily inflates duty and VAT liabilities and ties up working capital.
- Missing EORI Numbers
A shipment cannot move without them. Our Customs Information Checklist highlights EORI numbers as the first compliance check. - Overlooking Product Compliance and Licences
CE marking, REACH compliance, or dual-use export licences are as important as tariff codes. We encourage exporters to confirm compliance early to avoid costly border issues. - Incomplete Documentation
Missing or inaccurate invoices are among the most common causes of delay. Our team check to ensure export commercial invoices include HS codes, product descriptions, weights, values, Incoterms, EORI numbers, and country of origin. - Misunderstanding Incoterms
Unclear responsibilities can quickly lead to disputes. Through our DDP/DAP Regime 40 and 42 services, we manage the full administrative setup and EU entry clearance at smart borders such as Calais. This removes the customs burden from your EU buyers and ensures a faster, seamless export process. - Neglecting SPS Requirements
Perishables can spoil if paperwork is missing or incorrect. We monitor evolving SPS rules and check to ensure the right documentation accompanies every shipment. - Overlooking EU CBAM
Carbon reporting is new for many exporters who ship to the EU on a DDP basis. We can support the declaration of CBAM data to help clients meet obligations without unexpected costs.
Our Customs Clearance Checklist
Before any shipment leaves, we confirm:
✅ EORI numbers for both parties
✅ HS/CN codes validated against CN 2025
✅ Complete and accurate commercial invoices
✅ VAT and IOSS responsibilities assigned
✅ Export/import licences (if applicable)
✅ CE, REACH, or other product compliance confirmed
✅ Clear Incoterms in contracts and invoices
✅ Accurate transaction valuation
✅ SPS documents for food, plant, or animal goods
✅ CBAM data is extracted and presented to the relevant parties, as required by authorities
This systematic approach helps clients avoid costly delays and maintain supply chain reliability.
Why Partner with Simarco?
As one of the UK’s leading independent logistics providers, we offer:
- In-house customs clearance, backed by AEO-C accreditation since 2013.
- DDP/DAP Regime 40 & 42 services to simplify EU customs entry.
- CBAM support, helping you stay compliant with the EU’s sustainability requirements.
Customs clearance does not need to be a barrier. With the right preparation and the right partner, it becomes a seamless part of your supply chain.
At Simarco, we take pride in helping our clients anticipate challenges, avoid costly mistakes, and keep their goods moving.
If you are planning to export to Europe in 2025, we would be delighted to support you.
Our mission is simple: to make exporting to Europe as smooth, reliable, and cost-efficient as possible.