Customs brokerage services are relevant to companies trading with third countries and carrying out import, export, transit or other customs procedures.
Professional customs brokerage helps avoid documentation errors, unnecessary delays, penalties and other unexpected situations. It is also important to assess goods classification, origin, applicable restrictions and sanctions that may affect both import and export.
What is customs brokerage?
A customs broker represents the client in customs formalities: assessing the required procedure, preparing and submitting the data needed for declarations, communicating with customs authorities and coordinating the provision of documents or additional information.
These services are particularly important in trade with non-EU countries, where the CN code, origin information, customs value, duties and taxes, permits, prohibitions or sanctions requirements must be assessed accurately.
Process
1. Collection of data and documents
We collect commercial, transport and product documents together with information about the planned customs procedure.
2. CN code and origin-information check
We assess the classification of the goods and verify the origin information and supporting documents provided by the client.
3. Procedure and representation arrangements
The appropriate customs procedure is selected, representation is agreed and any additional permits or guarantees are assessed.
4. Declaration preparation and submission
The appropriate declaration is prepared from the verified data and submitted electronically to customs.
5. Customs checks and additional information
If customs requests additional documents or an inspection, we promptly coordinate their provision and the related communication.
6. Completion of the procedure
Once the customs decision is received, the procedure is completed and the cargo can continue moving under the selected customs status.
Collection of data and documents
Procedure and representation arrangements
Customs checks and additional information
CN code and origin-information check
Declaration preparation and submission
Completion of the procedure
- 1
Collection of data and documents
- 2
CN code and origin-information check
- 3
Procedure and representation arrangements
- 4
Declaration preparation and submission
- 5
Customs checks and additional information
- 6
Completion of the procedure
Import and export procedures
A customs broker can represent clients both when importing goods from non-EU countries into Lithuania and the EU customs territory and when exporting Union goods to third countries:
The import procedure applies when goods are brought into Lithuania and the customs territory of the European Union from a non-EU country and are intended to be released for free circulation. CN codes, customs value, origin, applicable customs duties, VAT, excise duties, permits, restrictions and sanctions are assessed.
The export procedure applies when Union goods leave the EU customs territory. Data required for the export declaration is prepared, documents, destination country, restrictions and sanctions are checked, and the actual exit of the goods is confirmed in the customs system.
Other customs procedures
Depending on the intended use of the cargo and the business plan, other customs procedures may also be used to manage the customs status of goods and tax obligations more flexibly:
Non-EU goods are temporarily brought into the EU for a specific purpose, such as an exhibition, demonstration or use, with the intention of re-exporting them later. Subject to the relevant conditions, full or partial relief from import duties may apply.
Union goods are temporarily exported outside the EU customs territory and later returned. This can be relevant for exhibitions, testing, repairs or other temporary use; the specific return and taxation conditions depend on the situation.
Non-EU goods can be stored in a customs warehouse even when the main documents are already available but it is not yet clear whether the goods will be sold on the EU market or re-exported. Import duties and other charges associated with release for free circulation are deferred until the next procedure is chosen, supporting more flexible cash-flow management.
Arriving non-EU goods can be held temporarily under customs supervision until they are placed under another customs procedure or re-exported. Temporary storage can last for up to 90 days.
Customs transit procedures
Transit allows goods to move under customs supervision between customs offices without completing final import formalities at every intermediate point. The specific transit procedure depends on the customs status of the goods, route and mode of transport:
Most commonly used to move non-Union goods within the EU customs territory while suspending import duties and other charges until the destination or another customs procedure.
Used for Union goods on certain routes where they pass through non-EU territory and their Union customs status must be maintained.
An international transit system mainly associated with road transport and the TIR guarantee chain. Cargo moves under customs control and the procedure is discharged at the customs office of destination.
FAQ
A customs broker represents the client in customs formalities. The broker helps prepare data for declarations, assess the CN code, verify origin information and procedural requirements, and communicates with customs authorities. This reduces the risk of errors, delays and penalties.
EORI is the unique Economic Operators Registration and Identification number used within the European Union. It is required for customs formalities including import, export and transit. An EORI issued in one EU Member State is valid throughout the Union.
BAP is the Lithuanian Customs Common User Management Portal. It is used to register and manage access to customs electronic services, identifiers including EORI, and representation rights. A company's account administrator can appoint persons registered in BAP as company representatives and grant the necessary permissions.
Assessing the CN code requires an accurate product description, composition, intended use and technical characteristics. Origin is not simply selected – the origin information provided by the client and the supporting documents are checked because duties, preferences or restrictions may depend on them.
Customs control covers more than taxes and document accuracy. Prohibitions, restrictions, licences and EU sanctions requirements are also checked, so before a transaction it is important to assess the goods, country of origin or destination and other related parties.
