Most customs delays are not caused by inspection. They are caused by paperwork that disagrees with itself. A weight on the packing list that does not match the bill of lading is enough to stop a shipment for days.
Get the HS code right first
The tariff code decides your duty rate, whether a permit is required, and whether the goods are restricted at all. Getting it wrong is not a clerical error. Underpaid duty is recoverable by the authority long after the goods have been sold, with penalties attached.
Classify from the product itself, not from what a supplier wrote on an invoice. Suppliers classify for their own export market, and the same item can sit under a different code on your side.
Make the documents agree
Before anything is submitted, place these side by side and check that the numbers match across all of them:
- Commercial invoice, with the agreed Incoterms stated
- Packing list, with piece count and gross weight
- Bill of lading or air waybill
- Certificate of origin, if claiming preferential duty
- Any permit or licence the tariff code requires
Customs does not read your documents one at a time. It reads them against each other, and any figure that disagrees becomes a question you have to answer.
Know what duty is calculated on
Duty is assessed on customs value, which is generally the price paid plus freight and insurance to the port of entry. Import tax is then calculated on that total, including the duty itself. Estimating from the invoice price alone will understate what you owe, sometimes by a wide margin.
Where the Incoterms place responsibility matters too. Under EXW the buyer carries the export formalities; under DDP the seller carries everything through to delivery. Deciding this after the goods have shipped is where most disputes begin.
Written by Customs Desk
