Customs clearance is the process by which a commodity is declared to the customs authorities upon import or export, so that the legal duties, taxes and fees can be calculated and paid. After customs clearance is completed, the commodity can circulate freely.

It is required for all goods originating from or sent outside the European Union. For movements within the EU it is not required, as the customs union is in force.

The cost of customs clearance depends on the value and type of merchandise, the means of transport (sea, air, road), applicable duties and taxes, and the customs broker's fee.

Duties are the percentage of the CIF value (goods + transportation + insurance) while import VAT is calculated on the value of the goods together with duties (usually 24% in Greece).

The merchandise remains in a temporary storage warehouse, with additional storage charges and possible delivery delay.

The EORI (Economic Operator Registration and Identification) number is mandatory for all businesses that import or export outside the EU. It is issued by the AADE and identifies the business in the European customs system.

It is the process by which a product is temporarily imported (e.g. for exhibition, repair or demonstration) and will be re-exported. It offers a suspension of customs duties and VAT, provided that the conditions are met.

Preferential origin allows products from certain countries to be imported at reduced or zero tariffs, based on bilateral or multilateral trade agreements .

In cases where goods are imported for commercial use, customs clearance & EORI are required, while in cases where an individual moving house wishes to import their personal belongings, exemptions from customs duties/VAT apply under certain conditions.