Customs Supervision: Ensuring Compliance in International Trade

What Is Customs Supervision and Why Is It Important?

Customs supervision is the process by which customs authorities control the movement of goods entering or exiting a customs territory. For companies like TechTrade, an electronics importer, customs supervision ensures compliance with legal and fiscal obligations in international trade.

Whether goods arrive by sea, air, or road, customs authorities may:

• Inspect documents and cargo
• Verify declared values and classifications
• Collect applicable duties and taxes

In this guide, we explain:

• What customs supervision involves
• When a customs debt arises
• Who is responsible (the customs debtor)
• What penalties apply for non-compliance

How Customs Supervision Works

Every shipment imported into the EU customs territory must undergo supervision. Customs authorities check whether:

• The goods match the customs declarations
• The correct HS codes are applied
• Duties, VAT, and any other levies are paid

Example: TechTrade’s Import from Asia

TechTrade imports electronic components by sea. Upon arrival at an EU port:

• Customs may physically inspect the shipment
• Officers verify documentation and customs values
• Duties are calculated and collected

Only after this process can the goods be released into free circulation.

Border Control by Customs Authorities

Border controls are a key part of customs supervision. These checks:

• Prevent illegal or restricted goods from entering the EU
• Ensure importers comply with product safety and trade rules
• Secure correct taxation and fair trade practices

Controls may be:

• Physical inspections of goods
• Documentary checks (invoices, certificates, declarations)

For TechTrade, efficient documentation helps avoid shipment delays and inspection backlogs.

Customs Debt: What It Is and When It Arises

A customs debt arises when:

• Goods are imported into the EU
• There is non-compliance with customs procedures

In TechTrade’s case, the customs debt is incurred as soon as the goods arrive and are declared at the EU port. Duties must be paid before the goods can be released.

Under the Union Customs Code (UCC), customs debt can also arise from:

• Missing or falsified documents
• Incorrect declarations
• Misuse of special customs procedures

Who Is the Customs Debtor?

The customs debtor is the entity responsible for paying the customs duties and ensuring regulatory compliance. Typically, this is:

• The importer of record (e.g. TechTrade)
• A freight forwarder acting on their behalf

Responsibilities include:

• Submitting accurate declarations
• Ensuring goods are classified and valued correctly
• Providing all required documentation on time

Errors – such as incorrect HS codes or underreported values – can trigger audits, fines, or confiscation.

How Gerlach Can Help with Customs Supervision

For importers like TechTrade, customs supervision can be complex and time-consuming. Gerlach Customs provides comprehensive support to help companies stay compliant and efficient.

Gerlach’s Services Include:

• End-to-end customs clearance for imports, exports, and transit
• Advice on declarations, classification, and valuation
• Support in managing and minimizing customs debt
• Digital tools to speed up clearance and reduce risk
• Representation in case of audits or customs disputes

With Gerlach’s help, TechTrade can focus on core business while ensuring that customs processes run smoothly — reducing delays, costs, and legal exposure.