Exporting goods outside the European Union: A guide for entrepreneurs

First step: EORI number

Before any goods set off on a journey outside the EU, a company must possess its own unique “passport” in the customs world. This passport is the EORI number (Economic Operators Registration and Identification). It is an absolutely fundamental identifier, without which any interaction with customs authorities is impossible.

Obtaining an EORI number is a one-time, free-of-charge process carried out through a national tax and customs platform. It is worth taking care of this right at the beginning, as its absence will stop even the smallest shipment from the very start.

Essential documentation

Documents in the export process are not just a bureaucratic requirement. They tell the story of the shipment: what it contains, what its value is, and where it is headed. Careful preparation of these documents is the key to a smooth border crossing.

Invoice and the genetic code of goods (HS/CN)

The foundation of every shipment is, of course, the commercial invoice. It must be detailed – containing seller and buyer information, a precise description of the goods, and their value. This serves as the basis for calculating any customs duties in the destination country.

However, a description alone is not enough. Each product must be assigned a customs tariff code, known as the HS code (Harmonised System) or the Combined Nomenclature (CN) within the EU. This sequence of digits is the “genetic code” of the product, accurately identifying it for customs authorities worldwide. The amount of customs duty, import taxes, and any potential restrictions or certification requirements depend on this code. Incorrect classification is one of the most common causes of problems at the border.

Proof of origin and specialized certificates

For certain markets or goods, it may also be necessary to present a certificate of origin, which proves where the product was manufactured. Think of it as a birth certificate for the goods. For specific product groups, such as food, electronics, or cosmetics, additional certificates, such as sanitary certificates or declarations of conformity, may be required.

0% VAT rate – a benefit you need to secure

One of the most important advantages of exporting is the possibility of applying a 0% VAT rate. This means that the entrepreneur does not add VAT to the price, making the offer more competitive. However, this benefit is not granted automatically.

To legally use it, you must have irrefutable proof that the goods have actually left the European Union. The most important document here is the electronic proof of export (IE-599 message), generated by the customs system.

But what if the message never arrives? The law provides for substitute documents, such as a bill of lading signed by the recipient or a carrier’s declaration. Regardless of the form, gathering this documentation is crucial, and its absence during an audit can be costly. This is why it is so important that streamlining logistics processes also includes the careful archiving of customs documentation.

Customs clearance and the role of a customs agency

The customs process can be compared to airport security. Before goods are cleared for “take-off,” they must be verified. Fortunately, a business owner rarely goes through this process alone. This is where a customs agency enters the scene.

A customs agent is a professional partner who, on behalf of the exporter, prepares and submits customs declarations, ensures the accuracy of documentation, and communicates with the authorities. Using an agency’s services is a standard practice that takes a huge burden off the entrepreneur and minimizes the risk of errors. Modern logistics platforms often integrate these services, offering comprehensive support.

The key to customer satisfaction: costs and delivery terms

Success in exports depends not only on sending the goods but also on the end-user’s experience. It should be remembered that the product price on the website is not always the final cost for the buyer.

Duties and taxes on the recipient’s side

When a parcel reaches the destination country, it is subject to local import procedures. This means that the customer will most likely have to pay customs duties and local taxes (e.g., Sales Tax in the US). Informing the customer about this upfront is a sign of transparency and builds trust, preventing unpleasant surprises.

Rules of the game: Incoterms (DAP vs. DDP)

Who bears these costs? The answer lies in the Incoterms rules. In e-commerce, two are most common:

• DAP (Delivered at Place) – The seller organizes transport to the destination, but the customer is responsible for paying customs duties and taxes. This is the most popular model.
• DDP (Delivered Duty Paid) – The seller takes on all costs, including duties and taxes. The customer receives the shipment without any additional fees. This solution is more buyer-friendly but requires the seller to precisely calculate their pricing.

Logistics in export – more than just transport

Shipping itself is just the tip of the iceberg. Effective export also involves choosing the right carrier, solid packaging, cargo insurance, and the ability to track shipments. Although the process differs from simplified deliveries to customers within the European Union, modern platforms offer dedicated courier shipping software that integrates all these elements in one place.

Furthermore, today’s global customer expects comprehensive service. This means that even in international trade, one must be prepared for potential returns. That is why professional e-commerce returns for businesses are becoming the standard. For major players with significant operational scale, individual enterprise courier solutions tailored to their unique needs prove to be crucial.

Summary

Exporting goods outside the EU is a multidimensional process. It requires attention and knowledge of regulations, but it is certainly not an insurmountable barrier. With proper preparation and the help of modern tools, it becomes a powerful development tool, opening doors to the global market for companies.

Key takeaways

• Exporting goods outside the European Union requires an EORI number as a fundamental customs identifier. Careful preparation of documentation is also essential, including a detailed commercial invoice and correct assignment of HS/CN codes to ensure precise product identification and avoid customs issues.
• A 0% VAT rate can be applied to exports, but its use depends on having irrefutable evidence that the goods have left EU territory. An electronic proof of export (IE-599) or substitute documents are crucial to avoid potential costs.
• Customs clearance is a complex process, which is why using a customs agency is standard practice. Acting on behalf of the exporter, a customs agent prepares and submits declarations and communicates with authorities, minimizing the risk of errors and streamlining procedures.
• It is vital to transparently inform the client about potential customs and tax costs in the destination country. Choosing the right Incoterms, such as DAP or DDP, defines which party bears these charges, directly impacting the buyer’s experience and the competitiveness of the offer.

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