Sanctions implemented in the event of the war in Ukraine
Russia's war against Ukraine is ongoing. The current war situation affects customs handling, among other things with a number of export and import bans. We recommend our customers, who trade with Russia, Belarus and certain areas of Ukraine, to use the following channels to obtain the latest updated information on what applies at any given time.
Norway: Import and export restrictions towards Russia - Tolletaten (in Norwegian)
Sweden: The Ukraine war and customs clearance - Tullverket (in Swedish)
Denmark: The situation in Ukraine | Toldstyrelsen (in Danish)
About customs clearance
Professional help for customs clearance is included in several of our services. We can help you with efficient handling of time-demanding paper work and adjust the customs clearance to precisely your needs. In those instances when you need to have control of which documents are needed, you can find useful information below.
We will need the information to be able to complete a correct export and import declaration form. It is important that the documentation is correct and complete, because the customs authorities' classification of products and the setting of VAT and any customs and import duties are based on the information in the documentation. Please note that as a sender, you are the one who is responsible for always enclosing the correct customs documents. Be careful when completing all the necessary fields in the various documents. If information is missing, your products may be delayed.
As a sender, it is important to check that the company is registered as an exporter. If not, the products cannot be sent out of Denmark. Danish companies must be registered with the Danish Business Authority for export, import and/or other customs activities in Denmark. You can register via www.virk.dk. In the same regard, it is important to disclose that in Denmark, it has been decided to use the company's CVR number as the EORI number in those instances where the company does not have a CVR number, but only a SE number (commercial register number). The SE number will be used as the EORI number. If the company provides its Danish EORI number, the CVR/SE number must be prefixed with DK, e.g. DK11223344.
Place the customs documents in a plastic document folder, which is visibly fixed onto your shipment and mail the same documents to your transport company. Write in English if the shipment is to be sent to other countries than Norway and Åland.
Depending on which product you are sending, various kinds of documents must be attached. What you need to attach as well as what it must contain, can be seen below.
Cargo
- Transport label
- Three copies of either a Payment Invoice/Commercial Invoice or Proforma invoice
- CMR waybill
- Consolidated invoice only for BulkSplit
Parcel (products weighing less than 35 kg)
- Transport label
- Three copies of either a Payment Invoice/Commercial Invoice or Proforma invoice
- CMR waybill
Temperature-controlled
For the export of temperature-controlled products requiring customs clearance, we will handle this for you if other agreement has not been made. If you need advice and assistance, please contact your salesperson at Bring first.
Get started with customs
In order for the customs clearance to go quickly and efficiently, you need to know a little about which rules apply and which customs documentation is required.
Payment invoice/Commercial Invoice or Proforma Invoice
A product that has to be transported to outside of the EU must always have a list of the contents and also an enclosed invoice. Whether you have to enclose a payment invoice/commercial invoice or proforma invoice can be explained in the following way:
Payment invoice
A payment invoice that is enclosed with the product, i.e. an invoice that contains payment information for your recipient.
Commercial Invoice
In some cases, the invoice to your customer may not need to be enclosed with the product itself. A commercial invoice is enclosed instead. It is specified on this invoice what the goods are worth so that it can be customs cleared.
Proforma Invoice
This can be used for deliveries that are not paid for, or for which payment is not received, e.g.:
- Replacements and products under guarantee
- Samples, advertising articles
- Gifts
- Returned products
- Advertising brochures
- If a proforma invoice is used in connection with customs clearance (import), the following text must be apparent: ”The proforma invoice is identical to the commercial invoice”.
The following must also be specified in the proforma invoice: "No charge. Value for customs purposes only".
Regardless of which of the above you use, the information below must always be available:
- Order or reference number.
- Seller, buyer/recipient name as well as the addresses of both.
- The date of issue of the invoice as well as invoice number.
- The EORI number, seller's EORI number and the buyer's CVR number.
- Delivery and payment terms.
- Number of parcels, weight (gross/net). Please note that some products require that you specify other units than weight. For example, litres for fruit juice or lengths for carpets. You can find information on which products this applies to on www.skat.dk.
- Quantity as well as a precise description of the contents and weight per tariff number.
- Customs tariff number (all types of products have a customs tariff number). You can find help on: www.skat.dk.
- Country of origin, value and total value in type of currency.
- Any discounts
- Invoice declaration - declaration which states that the goods are of European origin - see further information below.
- Place and date as well as signature.
Download an example of a Commercial Invoice
Download an example of a Proforma Invoice
Consolidated invoice
To streamline and make customs clearance of shipments with BulkSplit easier, i.e. one or more pallets with several different parcels that are to be sent to several different recipients, a consolidated invoice is required, which accounts for all the associated invoices. When you send parcels as BulkSplit, each product with the same tariff number of country of origin must be specified together on one line.
For example, if you are sending 20 pairs of shoes manufactured in the same country of origin with the same tariff number, they can be specified together on one line.
The consolidated invoice has basically the same requirements in regard to content as a payment invoice, but provides general information on the content of all the various parcels. Below is a template for a consolidated invoice.
If you use your own consolidated invoice, you must make sure that it contains the number of products, list of contents, customs tariff number, sender country, value and total sum of the various invoices.
Download an example of a consolidated invoice
Transport label
This is the address label. We have specified below the information that is required on the transport label. Remember that all fields regarding content, value and number of enclosed invoices/customs clearance documents must be completed.
- The sender's and recipient's name, address, telephone and tax number
- Reason for transport (does not apply to commercial goods)
- Precise description of the contents, including quantity
- Number of enclosed invoices/customs clearance documents
- Weight and country of origin
- Value of the contents (cannot be set at zero Danish Kroner)
- What you, as the sender, would like to arrange if the parcel cannot be delivered.
CMR waybill
A CMR waybill is an international waybill that is specific to each customer. For some of our business areas, we gather these CMR waybills from you when you order freight from us. Among other things, the waybill contains information about: sender, recipient, parcels, weight, size, place of shipment, place of arrival, etc. We help you to complete the CMR waybill when you book the transport if you do not require anything else.
If you want to complete the CMR waybill for your product yourself, the following fields must be filled in. Please note that you may never mix different countries on the same CMR waybill.
- The sender's and recipient's name and address (for BulkSplit, the sender, recipient, terminal and representative's name and address must be stated)
- Number of pallets
- Number of enclosed customs clearance documents
- Specification of service
- Parcels/pallets
- Number of pallets per service (i.e. if you are sending a shipment with several different services, you must disclose the number of pallets for each specific service, e.g. 2 pallets with letters, 3 pallets with business parcels, etc.)
- Weight per pallet
- For EDI shipments, check-mark the field "EDI shipment"
- Total weight (gross and net)
- Recipient/agent (the person/entity that will pay the import charge)
- Sender's signature, town/city and date
Other information
Representative
When you send BulkSplit to Norway, you must use a representative in the receiving country who will make the tax account for the country's tax authorities. The representative must, of course, be registered in the receiving country. We can help you with this if you do not have a representative. Contact your respective salesperson and you will be assisted.
Excise permit and export restrictions
For certain types of products, you must enclose a special excise permit. Different countries have different rules on which instances an excise permit is required. As an exporter you always have the responsibility to keep a check on which rules apply. For example, you can obtain further information from the Trade Council.
Certificate of origin - EUR 1 or invoice declaration
Products that are sent to countries with which the EU has a free trade agreement, can be exempt from customs duties, wholly or partially. In such instances, a EUR1 movement certificate must be enclosed or an invoice declaration must be written or the invoice must be stamped. Contact the SKAT (the Danish tax authorities) to obtain more information about the rules regarding declaration of origin.
You can order the EUR1 movement certificate from a printing house. The certificate must be have the Danish customs authorities' stamp and signature before it is enclosed with the shipment. The following information must be stated on EUR1:
- The exporter's and recipient's name and address
- Sequential numbering of sale of goods (Parcel number/number of parcels/type of product)
- Certificate from SKAT.
- The product's country of origin
- Receiving country
- Gross weight/kg
- Invoice no./date
- The exporter's signature (written by hand), alternatively by way of a letter of authorisation from the exporter, Bring can sign documents from the authorities.
If you use an invoice declaration, the following must be stated on the invoice: "The exporter of the products covered by this document (customs authorization no…) declares that, except where otherwise indicated, these products are of EEA preferential origin."
If your parcels and pallets with products of origin exceed DKK 45,600, you must have special authorisation from SKAT to be able to use the invoice declaration. State your authorisation number when you write/stamp the invoice declaration.
Introduction rules/introduction authorisation
For questions regarding introduction rules, you can contact the Trade council, the customs authorities or, alternatively, the consulate in the receiving country.
Questions
If you are to send an express delivery by air, you can contact us by calling +45 70 103 103
If you are sending temperature-controlled goods, you can contact us by calling +45 96356700
If you are sending some of the other products, you can contact us by calling +45 70 20 30 40
Other relevant websites you can visit:
The Danish Business Authority (in Danish)
Import of products from a country outside of the EU
An import declaration is required on all goods that are imported - also goods that have a small value. It is important that the documentation is correct and complete, because the customs authorities' classification of the products and the setting of VAT and any customs and import duties are based on the information in the documentation. For sales, a payment invoice from the sender must be enclosed - a proforma invoice must only be used for returning, repair, etc. However, it can be used if it is identical to the payment invoice.
As the buyer of the products, it is important to check that you are registered as an importer. In Denmark, the company must be registered as an importer before you can get the products here from a country outside of the EU (third countries). If you are already VAT-registered, this will be an appendix to your VAT registration. You can register at the Danish Business Authority (in Danish) .
For the import of products, you are obliged to pay import VAT, which comprises 25%. In Denmark, the import duties are specified in the company's monthly import specification from SKAT (Taxes). Some products are subject to customs duty. The percentage rate varies and can be checked here.
In Denmark, you can also apply to SKAT (Taxes) for authorisation for Temporary Storage, which means that you have the option to re-export the products or carry out customs clearance within 14 calendar days. However, it must be noted that the products may not be used before any customs clearance is released from SKAT (Taxes).
There are several different authorisations/permits available that can be applied for at SKAT (Taxes), all depending on what is to happen with the products you are importing. Contact SKAT (Taxes) or your contact person at Bring - then together we can find the solution that is the best for you.