Definition
Customs refers to the government authorities and procedures responsible for controlling goods entering or leaving a country or customs territory. Customs administrations enforce import and export rules, collect duties and taxes, and verify that goods comply with applicable trade and regulatory requirements.
When goods cross an international border, they generally need to be declared to customs. The declaration may include information such as the nature of the goods, their customs value, country of origin, tariff classification, importer or exporter details, and the applicable customs procedure.
Customs authorities use this information to determine whether duties, import VAT, restrictions, licences, or additional controls apply. Certain products may also require specific documentation, certificates, or regulatory approvals before they can be released.
Customs compliance is closely linked to other international trade obligations, including EORI registration, VAT registration, Incoterms, import documentation, product compliance, and the correct classification of goods.
ASC Consulting supports international companies with customs-related structuring, EORI and VAT registration, import and export compliance, and other cross-border requirements across multiple jurisdictions in Europe and Asia.
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