What is ICS2 and how does it affect my import?

ICS2 requires detailed shipment data to be submitted before goods arrive at the border, shifting customs risk screening to before departure rather than on arrival.

Does the ICS2 deadline apply the same way in every EU country?

No, several countries, including Poland, delayed their road transport ICS2 requirement to 1 June 2026, later than the general 2025 rollout for other modes.

How is import duty calculated?

Duty and import VAT are calculated on the customs value, typically the transaction value plus freight and insurance to the point of entry, based on the correct tariff classification.

What happens if my goods are misclassified?

Incorrect tariff classification is a common cause of delay, incorrect duty charged, or rejected declarations. We verify classification before the shipment departs.

Can I get a preferential tariff rate on my import?

Only if you can prove the goods' origin under the relevant trade agreement with correct supporting documentation, this doesn't apply automatically.

Import Customs Clearance

Import Customs Clearance - Declarations, Duty and ICS2 Compliance

Import clearance used to start when goods arrived at the border. Since 2025−2026, it starts before the truck even leaves the country of origin - customs authorities now need shipment data submitted in advance, not just checked on arrival. Cargo Logistic Solutions handles import declarations, duty calculation, and the pre-arrival filing now required under ICS2, so your shipment isn't the one held up at the border because the paperwork wasn't ready early enough.

What Import Customs Clearance Covers

This covers goods entering the EU or UK: the import declaration itself, duty and VAT calculation, and the checks that determine whether a shipment clears smoothly or gets flagged for inspection. It's distinct from Export Customs Clearance, which covers the opposite direction, and from T1/Transit & Certification, which covers goods moving under transit procedures before final import declaration.

Every import declaration needs an EORI number for the EU-based importer - we confirm this is valid before a shipment departs, not after it's sitting at the border.

What Import Clearance Actually Involves

Entry Summary Declaration (ENS) under ICS2. Since ICS2 became fully operational across all transport modes in September 2025, detailed shipment data - including 6-digit HS codes and the EORI numbers of all supply chain parties - has to be submitted before goods arrive, not on arrival. This shifts risk screening upstream, before the truck even reaches the border.
Road transport deadlines matter by country. Several EU member states delayed their road transport ICS2 requirement past the general 2025 rollout - Poland's deadline for mandatory ICS2 road filing is 1 June 2026, alongside Croatia, Latvia, Romania, and Slovakia. If you're shipping into Poland by road, this affects your filing timeline right now.
Tariff classification. The commodity code (HS/TARIC) determines the duty rate and whether any restrictions or licences apply - misclassification is one of the most common causes of delay or incorrect duty charged.
Customs value calculation. Duty and import VAT are calculated on the customs value, typically the transaction value plus freight and insurance to the point of entry (CIF basis) - not just the invoice price of the goods.
Rules of origin. Preferential tariff rates under EU trade agreements depend on proving where the goods actually originated, with the correct supporting documentation.
v3 messaging is now mandatory. As of 3 February 2026, ICS2 Release 3 requires the updated v3 message format across all transport modes - road, rail, sea, and air - with no further extensions.

What Affects Import Customs Clearance Cost and Timing

Tariff classification complexity - goods requiring detailed technical classification can take longer to clear correctly.
ICS2 data quality - incomplete or late ENS submissions risk delay or rejection at the point of entry.
Duty and VAT liability - higher-value or higher-duty-rate goods increase the financial component of clearance, though not the processing complexity itself.
Rules of origin documentation - claiming preferential tariff treatment requires additional certification that adds processing steps.
Inspection risk - certain goods categories or origins are more likely to be flagged for physical inspection, which extends clearance time.
Deferred VAT accounting eligibility - using a deferment scheme where available can improve cash flow but requires the correct authorisation in place beforehand.

Why Choose Cargo Logistic Solutions for Import Customs Clearance

We track ICS2 filing deadlines by country - including Poland's June 2026 road transport deadline - rather than assuming a single EU-wide date applies everywhere. Every import is checked for correct tariff classification and EORI validity before departure, and our dedicated logistics contact manages the ENS submission timeline so your shipment isn't the one flagged for a preventable data issue. With offices in Poland, Spain, Germany and the UK, we handle import clearance under both EU and UK frameworks. Import customs clearance is one of the core services we run alongside export clearance and transit documentation.

Importing goods into the EU or UK? Get a quote for your import customs clearance - we'll confirm ICS2 filing requirements, tariff classification, and duty calculation before your shipment departs.