U.S. companies considering exporting to Malta should consult the European Commission’s helpdesk for information on import restrictions. The TARIC (Tarif Intégré de la Communauté), described above, is also available to help determine if a license is required for a particular product.
The Integrated Tariff is also available to help determine if a license is required for a particular product. The European Commission maintains a link to the EU Trade Helpdesk where information can be found using Harmonized Systems codes to determine, among other information, potential requirements, tariffs, the European Union’s market’s import rules, and taxes. The EU Trade Helpdesk does not provide information for exports from the United States to the European Union. (Using information for a similar North American country, such as exports from Canada, approximates key requirements may be used as a starting point for your most current Harmonized Systems code.)
Import Documentation
Summary Deceleration and the Single Administrative Document
Goods brought into the European Union customs territory are, from the time of their entry, subject to customs supervision until customs formalities are completed. Such goods are covered by a Summary Declaration, which is filed once the items have been presented to customs officials. The customs authorities may, however, allow a period for completing the Summary Declaration, which cannot be extended beyond the first working day following the day on which the goods are presented to customs.
The Summary Declaration is completed by the person who brought the goods into the customs territory of the European Union, by any person who assumes responsibility for carriage of the goods following such entry, or the person in whose name the person referred to above acted.
The Summary Declaration can be made on a form provided by the customs authorities. However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods. The Single Administrative Document serves as the European Union importer’s declaration. This form describes goods and their movement around the world and is essential for trade outside the European Union or trade of non-EU goods. It encompasses both customs duties and VAT and is valid in all Member States. The declaration is made by whomever is clearing the goods, normally the importer of record or an agent on behalf of the importer.
The EU Customs Union and the Move to Use an Electronic System
The EU customs union, in place since 1968, is a pillar of the EU’s single market and vital to the free flow of goods and services across member states. In 2013, the EU adopted The Union Customs Code (UCC) which is the main legal framework for ongoing actions to modernize EU customs. Its substantive provisions went into effect in May 2016. Its goals are to provide a comprehensive framework for customs rules and procedures in the EU customs territory and to create a paperless and fully automated customs union system.
A comprehensive framework for customs rules and procedures is needed because while customs rules are the same across the EU, member states’ customs authorities have not always applied them in a consistent manner regarding customs duties and clearance creating fragmentation and additional administrative burdens. The UCC forms the basis for structural and administrative changes to customs policy, procedures, and implementation.
The Union Customs Code also mandates a move to an all-electronic customs system. The system consists of seventeen separate but interconnected components and was originally due to be in place by the end of 2020. While some systems are currently in place or expected to be in place by the December 2020, a number of components are lagging due to the complexity of the tasks, and timeframes have been extended for some provisions until 2022 and others until 2025.
Economic Operator Registration and Identification (EORI)
Since July 1, 2009, all companies established outside of the EU are required to have an EORI number if they wish to lodge a customs declaration or an Entry/Exit Summary declaration and should use this number for their customs clearances. A company should formally request an EORI number from the customs authorities of the specific member state to which the company first exports. Member state customs authorities may request additional documents. Once a company has received an EORI number, it can use it for exports to any of the 27 EU Member States. There is no single format for the EORI number. Once an operator holds an EORI number they can request the Authorized Economic Operator (AEO status, which can give quicker access to certain simplified customs procedures.
More information about the EORI number can be found at Economic Operator Identification and Registration
U.S. – EU Customs Cooperation: Since 1997, the United States and the EU have had a Customs Mutual Assistance Agreement (CMAA).
In 2012 the United States and the EU signed a Decision recognizing the compatibility of AEO (Authorized Economic Operator) and C-TPAT (Customs-Trade Partnership Against Terrorism), thereby facilitating faster and more secure trade between U.S. and EU operators. The World Customs Organization (WCO) SAFE Framework of Standards provides the global standard for AEO. AEO certification is issued by a national customs authority and is recognized by all Member States’ customs agencies. An AEO can consist of two different types of authorization: “customs simplification” or “security and safety.” The former allows for an AEO to benefit from simplification related to customs legislation, while the latter allows for facilitation through security and safety procedures. Shipping to a trader with AEO status could facilitate an exporter’s trade as its benefits include expedited processing of shipments, reduced theft/losses, reduced data requirements, lower inspection costs, and enhanced loyalty and recognition. Under the revised Union Customs Code, for an operator to make use of certain customs simplifications, an AEO is mandatory.
Since 2012, the United States and the EU recognize each other’s security certified operators and will take the respective membership status of certified trusted traders favorably into account. Furthermore, Customers and Border Protection identification numbers for foreign manufacturers are therefore recognized by customs authorities in the European Union.
For additional information, please see Agreements with the United States
For more information on key EU initiatives and related regulations that ensure that products marketed in the region are safe for the environment and human health (including the two new initiatives: European Green Deal and Circular Economy Action Plan II along with the , EU Battery Directive, Registration, Evaluation and Authorization and Restriction of Chemicals (REACH), Classification, Labelling and Packaging of Hazardous Substances (CLP), Waste Electrical and Electronic Equipment (WEEE) Directive, Restriction on Hazardous Substances in Electrical and Electronic Equipment (RoHS), Cosmetic Regulations and related Agriculture and Fisheries documentation), please refer to “Doing Business in the European Union: 2021 Country Commercial Guide for U.S. Companies,” available from the U.S. Mission to the EU.