The export of goods is becoming more and more requested in our country. A transaction that involves the export of goods also involves an overcoming documentary control, a stage that many entrepreneurs fear or do not know in detail. Although in reality you need the presentation of the commercial invoice (attesting the value of the exported goods and the establishment of taxes, import duties but also of transport documents confirming the legality of the process of transporting goods and identification documents of the legal entities that implement the transport procedure) usually the procedure is more complex.
Depending on the requests of the economic agent and the required facilities, the list of documents within the customs clearance process can be more or less complex. For example, if the requesting company carrying out the export procedure wants a more favorable tariff treatment, it is more than necessary to accompany the request with other supporting documents. The same is true for the import operation, if certain goods are brought into the country, but not to be traded, but to increase the statutory capital of a company or enterprise.
One can find below is the list of documents required in customs for the export of goods:
1. Invoice or firm invoice, written in an internationally used language. It is good to note that the proforma invoice is a necessary formality for making payments, but during the customs control it is necessary to present an original invoice.
2. Packing list – this is a document that shows the dimensions of the packages – length, width, height, net weight and gross weight.
4. AWB – this is required for air freight.
5. CMR – document that accompanies the goods in road transport.
6. Bill of Loading – document required for maritime transport.
7. Certificate of conformity and quality – required when the goods are subject to sale.
8. Certificate of analysis for food or cosmetics.
9. Export customs declaration.
10. Contracts proving the need for export – at the request of the customs authority.
11. Documents attesting the origin of the goods to be exported – purchase invoices.
Another important aspect is that in order to export goods, the economic agent must be registered for customs purposes, to have EORI number.
If you are considering transport of goods outside the community space of the European Union, the procedure is very complex. Of course, the facility to be exempted from paying VAT in non-EU exports is a major plus, but you need many documents to accompany the transported goods.
Here are the documents you need for a non-EU export of goods:
– external invoice (with the mention of the currency, without VAT);
– the invoice attesting the transport of goods;
– transport documents;
– identification documents of the economic agent that carries out the export of goods;
– the contract concluded with the external partner;
– packing list – certifies the type of goods and the way of packing;
– warranty certificate;
– export customs declaration.
If the country where the goods are imported from provides a privileged status for the goods to be exported, you need supporting documents attesting to the origin of the goods. This certificate of origin of the goods can be issued by the Chamber of Commerce and Industry of Romania.
The most important document presented in the export of goods outside the EU borders is the extra-community export invoice. Regardless of the country where the ordered goods will arrive, it is exempt from VAT, if the export is outside the EU member states. It is worth noting that if you have a company that does not pay VAT, you can export outside the EU, while exporting between EU countries is not possible in this way because VAT must be paid.
The export customs declaration is another document required in the customs clearance operation. It must be submitted to the customs office before removing the goods from the country.
The cost paid for the export of goods is related to the customs value of the goods. This, according to the General Agreement for Customs and Trade Tariffs, represents the transaction value, more precisely the price paid for the goods exported on the customs territory of the European Union. In order to calculate the export cost, the value of the transport will be taken into account, but also the price paid to the customs commissioner or other specific elements.
If you need consulting in the export of goods and documents, we can help you with integrated consulting and customs services.