Import Customs Clearance Guide in Greece
What is import customs clearance?
Import customs clearance is the customs procedure through which goods arriving from third countries (outside the European Union) obtain legal permission to enter the Greek and EU market.
The process typically includes:
- declaration of the shipment to customs authorities
- verification of documentation
- calculation and payment of customs duties and VAT
- compliance with European customs regulations
When is customs clearance required?
Customs clearance is required when:
- the shipment originates from a non-EU country
- goods are imported for commercial purposes
- payment of customs duties, VAT or special taxes is required
Customs clearance is not required for intra-EU trade, as goods move freely within the European Union single market.
Key documents required for import customs clearance
The most common documents include:
Commercial Invoice
Must clearly state the product description, quantity and declared value of the goods.
Packing List
A detailed list of the packages included in the shipment.
Bill of Lading / Air Waybill
The transport document depending on the shipping method (sea, air or road transport).
Certificate of Origin (e.g. EUR.1, GSP)
May allow reduced or zero customs duties under international trade agreements.
Declaration of Conformity
Confirms that the product complies with relevant EU regulations and can legally be placed on the EU market.
EORI Number
A unique identification number required for any company performing import or export activities within the European Union.
The completeness and accuracy of these documents directly affects the speed of the customs clearance process.
Steps of the import customs clearance process
- Arrival of the cargo at the airport or port
- Submission of the customs declaration through the ICISnet system
- Customs inspection (documentary or physical control)
- Calculation of duties and VAT according to the TARIC tariff system
- Payment of customs charges
- Release of the shipment and delivery to the importer
What taxes and duties apply?
Import Duty
A percentage applied to the CIF value of the goods, depending on the product category.
Import VAT
Typically 24% in Greece (or 13% / 6% for specific categories), calculated on the customs value plus applicable duties.
Excise Duties
Applied to specific products such as alcohol, tobacco and fuel.
How long does customs clearance take?
The duration depends on several factors:
- the country of origin
- the type of goods
- the completeness of documentation
- potential customs inspections
In standard cases, customs clearance can be completed within one working day.
However, inspections may extend the process by one or more additional working days.
Common mistakes that delay customs clearance
- incorrect HS Code classification
- incomplete or inaccurate invoices
- missing certificates
- delays in providing required documents
How APS supports the customs clearance process
APS is a Greek customs brokerage and freight forwarding company based at Athens International Airport (Eleftherios Venizelos).
The company specializes in:
- import and export customs clearance
- freight forwarding
- e-commerce customs procedures
With ISO 9001 and AEO certifications and more than 40 years of experience, APS manages the customs clearance and international transportation of goods with reliability and expertise.
Trust the professionals at APS, stay properly informed and eliminate surprises.
APS Team
March 2026