Customs clearance documentation

As an importer or exporter, you are responsible for keeping correct customs documentation, proof of origin and origin documentation.

Should you be inaccurate with the documentation, the following can happen:

• The shipment will be delayed
• The shipment is stopped
• There is an incorrect basis for tax calculation

These are the requirements for customs documentation

Invoice where the content must be specified:

• Invoice number
• Name of sender
• Package and weight
• Content description
• Price
• Date and place
• Place of delivery and date
• Separate conditions in connection with the invoice
• Documentation of origin, certificate of origin and status of origin

Proforma invoice:

This is a secondary, lower ranked invoice, and is not considered valid by all customs authorities.

• The invoice is not numbered, but must reflect the goods’ true value
• The invoice is used if the recipient is not to pay for the item.

VAT

It is important that the customs clearance documentation is accurate when applying for a settlement of VAT.