China–EU customs preparation

Identity and documentation

Prepare invoice, packing list, precise descriptions, quantities, origin and values. The representative should confirm classification, importer identification and any goods-specific security or permit requirements.

Low value: check current rules

The European Commission publishes low-value import changes from 1 July 2026, including a temporary €3 duty per item under its classification and scope rules. VAT and clearance are separate lines; do not assume imports below €150 are tax-free.

IOSS and consolidation

Review tax treatment and physical consolidation by order. Do not share IOSS numbers or credentials in a public enquiry. Agree the transmission channel and batch documentation with the representative.

When tracking does not change

For a stalled status, record the reference, original wording, date and channel. Check for an information request and identify who issued it and where to respond. Separate document requests, charge explanations and transport exceptions. Ask the party handling that stage; the status alone cannot establish a resolution date.

What “item” means for the temporary duty

For distance sales covered by the low-value measure, the €3 duty applies by tariff classification, not physical quantity or parcel. The Commission illustrates 5 T-shirts = €3 and 1 T-shirt + 1 watch = €6. These are guidance examples; confirm scope, classification and exceptions with the representative.

ICS2 and entry summary declaration (ENS)

ICS2 collects safety and security data before EU arrival through the ENS. Air transport also requires a minimum data set before loading. Agree who files the data, what each party supplies and the deadline applicable to the route.

Transit and import release: confirm each status

For goods entering Spain with a Portuguese destination, confirm status and the planned procedure with the representative. Record transit MRN and confirmed status, physical arrival, presentation and import release where applicable separately. Identify evidence, responsible party and next action for each stage. The delivery address alone does not identify the destination customs office or authorize a warehouse as an authorized consignee.

Reference: European Commission · NCTS · European Commission · Importation and free circulation · Autoridade Tributária · STADA Trânsito–CAU