Table of contents

Understanding exports and customs declarations

Selling internationally does not begin when the parcel reaches the warehouse. Customs requirements affect product data, checkout information, invoicing, order preparation and the final handover to the carrier.

When is a customs declaration required? #

For a business established in the European Union, a shipment normally requires customs formalities when goods leave the customs territory of the EU.

Movements between EU Member States generally do not require an export customs declaration. However, exceptions exist for overseas territories and other territories with a special fiscal or customs status. A destination may therefore require customs documents even when it is politically connected to an EU country.

For postal shipments sent from France, goods must be declared when they are shipped:

  • outside the European Union;
  • to French overseas territories;
  • to certain territories with special customs rules;
  • or under a service for which the carrier requires customs information.

The declaration applies to goods sent free of charge as well as goods that have been sold.

What customs needs to know #

The authorities must be able to identify:

  • the exporter and the recipient;
  • the precise nature of the goods;
  • the quantity and weight;
  • the customs value;
  • the country of origin;
  • the HS or tariff code;
  • the reason for export;
  • and any restrictions, licences or certificates that apply.

Descriptions such as “accessories”, “parts”, “samples” or “gift” are usually too vague. A description such as “men’s cotton T-shirt” or “stainless-steel kitchen knife” gives customs a much clearer basis for processing the shipment.

The documents do not all serve the same purpose #

An international parcel may involve several documents:

  • the transport label identifies and routes the parcel;
  • the CN22 or CN23 provides a postal customs declaration;
  • the commercial invoice documents a sale;
  • the pro forma invoice supports a shipment without a commercial transaction;
  • a formal customs declaration may also be required, particularly for higher-value or regulated shipments.

One document does not automatically replace another.

A reliable export workflow #

A well-prepared shipment follows a simple sequence:

  1. Determine whether the destination requires customs formalities.
  2. Check whether the goods may be exported and imported.
  3. Prepare accurate product classification, origin, value and weight data.
  4. Identify the exporter, importer and any customs representative.
  5. Select the correct carrier service and delivery terms.
  6. Generate the transport and customs documents.
  7. Transmit electronic customs information where required.
  8. Attach the necessary paper documents unless a paperless process is explicitly supported.
  9. Retain evidence of export and the related commercial records.

AtomicSeller brings the order, product, parcel and carrier data together so that the required information can be transmitted during label creation. It does not determine the legal classification of the goods or replace the merchant’s customs obligations.

For current rules, consult French Customs and the destination information supplied by Colissimo.