Customs formalities are the administrative and legal steps required to move goods across borders through import, export, or transit. They include preparing and submitting declarations, calculating and paying customs duties and VAT, obtaining permits, and complying with rules such as embargoes, anti-dumping measures, and dual-use controls.
Because regulations differ by country and change regularly, mistakes can lead to delays, penalties, and additional costs.
A customs agent handles customs formalities on behalf of a company. This includes preparing declarations, calculating duties and VAT, assigning the correct commodity codes (HS codes), and communicating with customs authorities.
A strong customs representative does more than process declarations. They identify risks, advise on compliance, and help optimize customs processes through solutions such as customs warehousing, inward processing, and preferential trade agreements.
Generally, whenever you import goods from outside the EU, export goods outside the EU, or move goods under transit procedures.
While it is possible to handle customs formalities internally, many companies outsource them once volumes increase, regulations become more complex, or mistakes start generating significant costs.
With direct representation, the customs agent submits the declaration in your name and on your behalf. Your company remains legally responsible for any errors or unpaid duties.
With indirect representation, the customs agent acts in their own name but on your behalf. In this case, the agent shares liability for the customs debt.
For companies without a Belgian establishment importing through Belgium, indirect representation is often required and is usually combined with fiscal representation for VAT purposes.
Standard import documents include the commercial invoice, packing list, transport document (B/L, AWB, or CMR), and the import declaration. Depending on the goods, additional documents may be required, such as certificates of origin, sanitary or phytosanitary certificates, dual-use permits, or anti-dumping documentation.
Missing or incorrect documents can delay a shipment. DKM Customs provides an online track-and-trace platform that shows document status and declaration progress in real time.
An EORI (Economic Operators Registration and Identification) number is the unique registration number used by customs authorities throughout the EU.
Without an EORI number, customs declarations cannot be submitted. Any company involved in import, export, or transit operations therefore requires one.
Since 1 January 2021, the UK has been considered a third country. Every shipment requires a full EU export declaration and a UK import declaration.
Goods must be correctly classified, have the appropriate origin, and be accompanied by the required commercial and transport documentation.
Transit is the procedure that allows goods to move through the EU without immediate payment of customs duties or VAT because their final destination is elsewhere. Transit declarations are submitted electronically through the NCTS system.
Proper follow-up is essential to avoid administrative issues and penalties.
Import duties are calculated on the customs value of the goods and multiplied by the applicable tariff linked to the HS code.
The customs value generally includes the invoice value, transport costs to the EU border, and insurance.
Yes. Legal optimization can be achieved through correct origin rules, accurate classification, customs warehouses, free zones, and special procedures such as inward processing.
Proper customs management helps companies minimize duties while remaining fully compliant.
AEO (Authorised Economic Operator) certification is a European quality label for companies with strong customs compliance and security processes.
Benefits include fewer inspections, priority treatment, simplified procedures, and international recognition.
For companies with significant international trade flows, the investment often pays for itself quickly.
CBAM (Carbon Border Adjustment Mechanism) is an EU system that applies carbon-related obligations to certain imported goods.
It currently affects sectors such as cement, iron and steel, aluminium, fertilizers, electricity, and hydrogen.
Importers must comply with reporting requirements and, where applicable, purchase CBAM certificates.
DKM stands out through three key strengths: a real-time online track-and-trace platform, an in-house verification process in which every declaration is checked by a senior declarant, and daily monitoring of VAT numbers, EORI numbers, NCTS clearances, stock controls, and dual-use compliance.
As an AEO-certified partner, DKM operates independently and prepares more than 140,000 customs documents every year.
DKM is headquartered in Antwerp, close to the port, with an additional office in Zeebrugge. Following the acquisition of Vermaas Customs Agency, DKM also operates in Rijen, the Netherlands.
In the United Kingdom, DKM is represented through DKM UK Ltd in Basildon, Essex.
A collaboration typically starts with an introductory meeting to map your trade flows, volumes, and challenges. Based on this assessment, DKM proposes a tailored solution, whether a one-off assignment, ongoing customs representation, or consultancy support.
For long-term partnerships, clients gain access to the online customs platform, receive a dedicated point of contact, and benefit from structured onboarding, including EORI validation, permits, and standard operating procedures.
Contact us via info@dkm-customs.com or +32 (0)3 205 60 20 to schedule a conversation.
