Inklaring

Inklaring is the process by which goods are declared to the customs authorities to obtain clearance for entering or leaving a country. The primary aim is to ensure compliance with import and export rules and to determine duties, taxes, and other fees that may be due.

Common participants are the importer or exporter, often assisted by a customs broker or freight forwarder. The procedure relies on accurate documentation and classification to prevent delays and penalties. Typical documents include a commercial invoice, packing list, transport document (bill of lading or air waybill), certificate of origin, and any required licenses, certificates, or product-specific documents. A correct Harmonized System (HS) code, declared value, and origin are essential for duty and tax calculation.

The process generally involves electronically submitting a customs declaration through the national system (for example, in the Netherlands and many EU countries, the ATLAS system). The customs authority assesses duties, value-added tax (VAT), and other charges, and may perform physical inspections or require additional information. If all requirements are met and the goods comply with regulations, clearance is granted and the goods are released for delivery. If not, clearance can be suspended or denied, and penalties or detention may occur.

In the European Union, inklaring is subject to EU-wide rules but implemented through national procedures, often with the use of EORI numbers and brokers. Special regimes exist, such as temporary admission or transit, which alter the timing and conditions of clearance.

Overall, inklaring is a critical step in international trade that affects supply chains, costs, and compliance risk.