The EFC field notes

Customs and the border

Every field note on this topic, newest first.

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September 2026

  1. Customs and the border 5 min read Demo equipment that is not for sale Does demonstration equipment count as an import the same way a sale does? Temporary admission, the 24-month limit, and what happens if a demo unit is sold.
  2. Customs and the border 8 min read After EUR 3: the 2028 customs duty change What the texts say about low-value imports after 1 July 2028: normal duty rates, the Customs Data Hub, the new customs code and the handling fee.
  3. Market access and IOR 7 min read Importer or distributor: who holds EU stock? Who is the importer when a European distributor buys from a manufacturer outside the EU, who owes duty and import VAT, and who carries the GPSR duties.
  4. Customs and the border 7 min read DAP or DDP for shipments into the EU Under DDP the seller clears the import and pays duty and import VAT. What that requires of a seller from outside the EU, and when DAP fits better.
  5. Customs and the border 7 min read EU trade agreements in Latin America: proving origin Which EU agreements with Chile, Mexico, Colombia, Peru, Ecuador and Central America apply in 2026, and the proof of origin each one accepts.
  6. Market access and IOR 7 min read Selling in Europe without an EU company Can a company from outside the EU sell in Europe without an EU entity? What a party inside the EU makes possible, and what the law still requires.
  7. Customs and the border 7 min read The Product Identifier customs will ask for From 1 November 2026, imported goods sold at a distance need a Product Identifier for EU customs. What the guidance asks for, and what it does not.
  8. Customs and the border 7 min read Anti-dumping duties and the origin of goods How EU anti-dumping and countervailing duties attach to origin and to named producers, how long they last, what counts as circumvention, and where to check.
  9. Customs and the border 9 min read EUR 3 customs duty: per item, not per parcel The EUR 3 customs duty applies per item, not per parcel. What Regulation (EU) 2026/382 says, which shipments it covers, and what IOSS does not change.
  10. Customs and the border 6 min read CBAM for importers of steel and aluminium CBAM has applied in its definitive form since 1 January 2026. The 50-tonne threshold, authorised declarant status, and the first certificates in 2027.

August 2026

  1. Customs and the border 6 min read EUDR: deforestation rules for importers Which products the EU Deforestation Regulation covers, who files the due diligence statement, and the application dates as amended in December 2025.
  2. Customs and the border 7 min read Importing food into the EU: border controls Which food imports stop at an EU border control post, what the CHED and TRACES do, and how other food is checked under Regulation (EU) 2017/625.
  3. Customs and the border 6 min read The EU-Mercosur agreement: what changes for importers The EU-Mercosur interim trade agreement has applied provisionally since 1 May 2026. What it cuts, how origin is proved, and what stays line by line.

July 2026

  1. VAT and OSS 9 min read Import VAT in the return, not at the border Which EU countries let importers declare import VAT in the VAT return instead of paying it at the border, on what conditions, and why it helps cash flow.
  2. Customs and the border 8 min read HS codes and Binding Tariff Information How the 8-digit Combined Nomenclature builds on the HS, why the code sets duty and other rules, and how a BTI decision gives three years of certainty.
  3. Customs and the border 11 min read T1 transit explained for importers What T1 external transit is, when a container moves under it from an EU port to Portugal, and how the guarantee, NCTS, time limit and liability work.
  4. Customs and the border 8 min read Customs value: what goes in and what stays out How EU customs value is built from the price paid under UCC Articles 70 to 74: freight to the border, royalties, assists, what is excluded, and the VAT link.
  5. Customs and the border 7 min read What an EORI number is, and what it is not Who needs an EORI number, where a business from outside the EU gets one, and why it is a customs identifier, not a VAT number or a licence.
  6. Bonded warehousing 9 min read Bonded or release on arrival, in numbers Cash-flow numbers for a customs warehouse against release on arrival, for slow high-value goods and fast movers, and what bonded costs in discipline.
  7. Customs and the border 8 min read Finishing and assembly in the EU: origin rules When EU finishing or light assembly changes where goods come from under UCC Article 60, which operations never do, and how a BOI ruling settles it.
  8. Bonded warehousing 4 min read Bonded warehouse: deferral, not exemption Why a customs warehouse defers duty and import VAT to each release rather than cancelling them, and when holding stock under bond in Portugal fits.
  9. Market access and IOR 4 min read Importer of record without an EU entity What an importer of record is, why a company with no EU entity struggles to find one, why customs brokers refuse the role, and who can carry it.
  10. Returns and reverse logistics 5 min read Customs relief for returns and repairs Why a return sent back for repair is taxed as a new import, how returned goods relief and outward processing prevent it, and when returns stay in the EU.