One of a freight forwarder’s main functions is to arrange customs clearance of goods crossing the frontier. Freight forwarders can do this themselves, or subcontract it to a company that specialises in customs broking.
To provide customs services, the
freight forwarder
needs to have sufficient funds available to handle the bonds and guarantees required for duty and taxes payments. He or she also needs specific software that can communicate with the HMRC central computer. Nearly all the HMRC functions are now electronic, and special software for reporting and payments is necessary.
Documentation is a requirement for customs clearance in any international trade and for moving goods. Well-ordered and accurate documents are essential for a
freight forwarder
and are required for a successful export order or import clearance and receipt of payment for delivery.
Each mode of transport will have its document of carriage, such as the:
•Air waybill – for air freight.
•Bill of lading – for sea freight.
•CMR consignment note – for
road freight.
European Union
The basic customs law is harmonised across Europe within the European Union Customs Union. This includes customs duties and restrictions. Customs tax from €150. Additionally, see regulations of each member state.
For customs declarations in the EU and Switzerland, Norway and Iceland, the “Single Administrative Document” (SAD) is used as a basis.