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Customs Clearance

Customs operations are, in accordance with the applicable provisions and regulations, the required formalities of all kinds before the Customs Authorities for the import and export of goods. Community customs legislation applies to transactions between the European Community and third countries. National customs legislation applies:

  • In commercial transactions with third countries (imported and exported goods)
  • On Community goods subject to excise duties
  • Community goods under special customs supervision.

Customs legislation does not apply to the rest of the Community goods circulating in the internal market of the Community, without leaving the customs territory.

Customs brokers officers, provided they have the relevant authorization from their principal / client, are responsible for drawing up and signing all the documents prescribed by customs, tax and other legislation applicable to Customs. In general, they can carry out all the required customs formalities for the movement of their principal’s goods through the country’s Customs.

Customs agents, during the execution of customs operations, represent their principal before the customs authorities, by direct or indirect representation.

Law 718/1977 (Government Gazette A’ 304): About Customs Officers

Customs broker officer

It is the natural person who has a degree and a license to practice the profession of customs agent and undertakes professionally carrying out customs operations on behalf and as a representative of the beneficiary of the goods.


The customs charges applied when importing goods from third countries into the customs territory of the European Community are determined in the Common Customs Tariff of the EU.


It is the collection in a codified manner of the Community legislation published in the Official Journal of the European Union and concerning tariffs against third countries, tariff suspensions, tariff preferences and quotas, anti-dumping duties and countervailing duties as well as other measures of trade and agricultural policy of the EU.

Taric codes are ten-digits-long.

Customs Value

We mean the price actually paid or payable for the goods when they are sold for export to the customs territory of the Community. In addition to the invoice value, items such as transport costs, insurance premiums, commissions, royalties, etc. are added to the customs value until the port of import into the Community.

Temporary deposition

The temporary warehousing regime begins with the entry of the goods into the customs territory of a country, continues with the filing of the goods declaration at the customs office and ends with their loading and unloading in the temporary customs warehouses.

Free Zone

It is part of the customs territory of the country, which is separated from the rest of the customs territory, with the aim that goods entering it are not subject to duties, restrictions and prohibitions for as long as they remain there. There are no customs formalities.


It is the entry of foreign goods through the country’s customs, which are intended for consumption in the domestic market, after duties and taxes have been paid. Duties and taxes are calculated based on the customs value of the goods. The date of acceptance of the import declaration by customs also plays an important role in this.


It is the exit of a country’s domestic or foreign customs products, which are destined to be bought abroad for consumption. Main feature of exports is the fact that no duty or other charges are levied on the exported goods so that they are not subject to any burden.

Export with re-import

This is the temporary export of goods for display at an exhibition abroad or their temporary use and re-importation.

Τemporary admission

It occurs when specified goods are imported into a country for a specified purpose and time without payment of duties and taxes with the obligation to re-export them without any conversion.

ATA carnet

It is an International Customs Convention signed to simplify the national customs formalities of contracting states for goods intended to be temporarily exported to a contracting third country for a specified use and then re-imported without modification. Such goods are those which are intended to be presented at exhibitions, conferences, events of a similar type. It is issued by the Chambers of Commerce and Industry and is granted to natural and legal persons who meet the necessary conditions: It is issued only if it is a temporary import – export (professional, scientific, educational and advertising material, commercial samples, items for display or use in exhibitions, conferences, etc.). It must include goods intended for a single purpose. The interested party should be registered with a Chamber of Industry and be financially sound.

Active refinement

It is the import of raw material into the Community customs area from third countries without paying duties and taxes, for the manufacture of finished products, in a regular period, with the sole purpose of re-exporting them again to third countries. in Construction also includes assembly.

Passive refinement

It is the exit of goods outside the customs territory to a third country for processing, with the prospect of its re-importation. For the new product refined abroad, customs duties and internal taxes are paid for the part of the value added to the commodity.


It is the entry of raw material into an industrial unit, which is located in a designated industrial customs park, without payment of duties and taxes, manufacture of the finished product and its introduction into the internal market hosted by the park, with payment of duties and taxes on the finished product.

TIR Carnet

It is a certificate of recognition for the international road traffic of the goods described in it and acts as a guarantee for the transport of the goods on the territory of each country it passes through, until the final destination. It concerns the transported goods inside the car. Trucks in possession of a TIR Carnet are not required to submit a customs document or guarantee when passing through the border customs, but only the corresponding Carnet.

Issuance of EORI Certificate

EORI number (Economic Operator Registration and Identification)

The EORI number is a unique number granted by the competent customs authorities of the Member States to economic operators who, as part of their business activities, are involved in transactions governed by customs legislation. From the moment the EORI number is granted to an economic operator, the specific number will be used by the operator in all its transactions with the customs authorities of all Member States of the European Union, as a unique identification number.

Use of EORI number

The use of the EORI number ensures the effective implementation of the measures taken for the safety and protection of the citizens of the Member States of the European Union and established by Council Regulation (EC) 648/2005 and its Implementing Provisions (Regulation ( EC) 1875/2006) as all economic operators can be directly identified by the EORI number assigned to them for use throughout the European Union.

When will the EORI number be used?

The unique EORI number will be used, for example, when submitting pre-arrival and pre-departure data to the customs authorities of goods entering or leaving the customs territory of the Community as well as during the import and release for free circulation process, export and transit. In addition, it will be used during the exchange of information by customs authorities regarding the movement of goods.

Which economic operator must have an EORI number

The EORI number is granted:

1) To economic operators who, as part of their business activities, are involved in transactions governed by customs legislation and who are established in the customs territory of the Community. The EORI number is granted by the competent authority of the Member State in which the economic operator is established.

More specifically, only economic entities established in Greece can obtain an EORI number from the competent customs authorities in Greece. Economic operators established in the Community obtain an EORI number from the competent customs authorities of the Member State in which they are established.

2) To economic operators who are not established in the customs territory of the Community if they carry out one or more of the following customs procedures:

    • a) submit to the Community a summary or customs declaration except for the following:
        • i) customs declaration submitted in accordance with articles 225 to 238 of Regulation (EC) 2454/93 or
        • ii) customs declaration submitted for the temporary importation procedure
    • b) submit to the Community a summary declaration of entry or exit
    • c) manage a temporary storage warehouse in accordance with Article 185 paragraph 1
    • d) submit an application for a permit, in accordance with Articles 324a or 372.
    • e) submit an application for an approved economic operator certificate, in accordance with article 14a

In the case where economic operators are not established in the Community, the EORI number is granted by the competent authority of the Member State in which one of the above-mentioned procedures is carried out for the first time.

EORI validation