For Goods Imported from India and Third Countries

EU Importer / Buyer: _____________________________________________

Indian Exporter: _____________________________________________

Product / HS Code: _____________________________________________

Shipment Reference: _____________________________________________

Date: _____________________________________________

This checklist covers the documentation and compliance requirements for an EU-based importer receiving goods from India or other third countries. It is structured to follow the import lifecycle from pre-shipment through customs clearance, duty payment, and post-import obligations. Not all items apply to every shipment — mark each as Required (R), Not Applicable (N/A), or Completed (tick).

SECTION A — IMPORTER REGISTRATION AND STANDING

SECTION B — PRE-SHIPMENT VERIFICATION

SECTION C — CORE IMPORT DOCUMENTS (from Exporter)

SECTION D — PRODUCT COMPLIANCE DOCUMENTS

SECTION E — EU CUSTOMS CLEARANCE

SECTION F — POST-IMPORT OBLIGATIONS

SECTION G — FINANCIAL SETTLEMENT

Completed by: _____________________________________________

Date: _____________________________________________

Reviewed by: _____________________________________________

Doc 35 — EU Import Documentation Checklist — Neutral Template

Item	Done	Notes / Reference
EORI Number obtained and active — mandatory for all importers clearing goods through EU customs.	[ ]
VAT registration in the EU member state of import — required for import VAT accounting.	[ ]
Customs agent / freight forwarder appointed and authorised (Power of Attorney on file).	[ ]
Import licence obtained (where required for the specific product — e.g. agricultural quotas, controlled goods).	[ ]
AEO (Authorised Economic Operator) status active (if held) — confirmed with customs authority.	[ ]
ICS2 pre-arrival data filing arrangement confirmed with carrier or customs agent.	[ ]

Item	Done	Notes / Reference
Purchase Order / Sales Contract reviewed and on file.	[ ]
Supplier's EORI or equivalent verified (where relevant for customs formalities).	[ ]
Supplier's IEC (Importer Exporter Code) confirmed — required for Indian export documentation.	[ ]
HS code agreed with supplier — verify that the HS code used by the exporter matches the EU import tariff classification.	[ ]
Import duty rate confirmed for the applicable HS code under the EU Common Customs Tariff.	[ ]
Preferential duty rate confirmed (if claiming under India-EU FTA or EU GSP) — verify with supplier that REX statement or Form A will be provided.	[ ]
CBAM applicability checked — for steel, aluminium, cement, fertilisers, hydrogen, and electricity imports, confirm CBAM registration and carbon data collection obligation.	[ ]
Anti-dumping duties checked — confirm whether any ADD applies to the product from India.	[ ]
Quota / tariff rate quota (TRQ) checked — confirm whether the product falls within a quota and whether a licence is required.	[ ]
Sanctions check completed on supplier and country of origin.	[ ]
Letter of Credit opened at buyer's bank (if payment by LC) — all LC conditions aligned with supplier.	[ ]

Item	Done	Notes / Reference
Commercial Invoice — correct value, currency, Incoterms, HS codes, and buyer details.	[ ]
Packing List — matches invoice in quantity, weight, marks, and container/seal number.	[ ]
Bill of Lading (OBL or SWB) or Airway Bill — endorsed to buyer or bank as appropriate.	[ ]
Certificate of Origin (non-preferential) — issued by Indian Chamber of Commerce / EPC.	[ ]
REX Statement of Origin / Form A / EUR.1 — for preferential duty claim. Exporter's REX number confirmed.	[ ]
Supplier's declaration confirming country of origin and compliance with Rules of Origin.	[ ]
Pre-Shipment Inspection Certificate — where required by buyer or LC.	[ ]
Fumigation / treatment certificate — where required by EU plant health regulations.	[ ]
Phytosanitary Certificate — for plants, plant products, fresh and dried produce.	[ ]
Veterinary Health Certificate — for meat, seafood, dairy, and animal products.	[ ]
TRACES NT pre-notification submitted — for regulated plant and animal products.	[ ]

Item	Done	Notes / Reference
CE marking Declaration of Conformity (DoC) — for products within scope of EU harmonisation legislation (machinery, electrical equipment, PPE, toys, construction products, medical devices, etc.).	[ ]
EU Responsible Person appointment letter — for non-EU manufacturers placing products on the EU market under GPSR (from August 2024).	[ ]
Technical file / test reports supporting CE marking — retained by importer / EU Responsible Person.	[ ]
REACH compliance documentation — for chemicals, articles containing chemicals, or products subject to REACH restriction/authorisation.	[ ]
RoHS compliance declaration — for electrical and electronic equipment.	[ ]
EUDR due diligence statement — for products in scope of EU Deforestation Regulation (cattle, cocoa, coffee, palm oil, soya, wood, rubber, and derived products). From applicable date.	[ ]
CBAM — embedded carbon data received from Indian exporter for covered sectors (steel, aluminium, cement, fertilisers, hydrogen, electricity).	[ ]
Food contact materials compliance — for packaging or articles in contact with food.	[ ]
FSSAI / food safety test reports — for food and beverage products.	[ ]
MRL (Maximum Residue Level) test report — for fresh produce and agricultural products.	[ ]
RASFF system awareness — confirm no active RASFF alert for the product/exporter combination.	[ ]
Cosmetics notification on CPNP (Cosmetic Products Notification Portal) — for cosmetic products.	[ ]
DPP (Digital Product Passport) readiness — check applicability timeline for product category.	[ ]

Item	Done	Notes / Reference
Import Entry (SAD / H1 customs declaration) filed by customs agent in EU customs system.	[ ]
Customs value declared correctly — transaction value method (CIF at EU border) confirmed.	[ ]
Tariff classification confirmed — HS code at 8-digit CN level verified with customs agent.	[ ]
Preferential origin claimed on customs entry — REX number / certificate reference entered.	[ ]
Import VAT and customs duty calculated — payment arranged or deferment account used.	[ ]
Anti-dumping duty included (where applicable) — correct ADD rate confirmed.	[ ]
CBAM certificates purchased (where applicable from the applicable date).	[ ]
Physical inspection by EU customs — goods available and inspection completed (where ordered).	[ ]
Release for free circulation granted by EU customs authority.	[ ]
Import duty payment confirmation received.	[ ]
Import VAT deferment or reverse charge accounting confirmed with VAT adviser.	[ ]

Item	Done	Notes / Reference
Import declaration (SAD) copy retained for 4 years (or member state-specific period).	[ ]
All supporting documents retained for 4 years minimum.	[ ]
EU Responsible Person obligations ongoing — product safety monitoring, incident reporting.	[ ]
GPSR product safety obligations — serious risk reporting to RAPEX within 3 working days if required.	[ ]
EUDR annual due diligence statement filed (where applicable).	[ ]
CBAM quarterly report filed for imports in covered sectors.	[ ]
Intrastat declaration filed (where applicable — for intra-EU movements after import).	[ ]
Import statistics reported to national customs authority (where threshold exceeded).	[ ]
Warranty / after-sales obligations to end customers fulfilled.	[ ]
RoHS / WEEE take-back obligations complied with (for EEE).	[ ]

Item	Done	Notes / Reference
Payment to Indian exporter made in accordance with agreed payment terms.	[ ]
LC documents presented to bank and payment released (for LC transactions).	[ ]
Import VAT reclaimed on VAT return (where applicable).	[ ]
Customs duty reclaim filed (where goods are re-exported or returned — customs procedures 42/63/etc.).	[ ]
Commission invoice from trade facilitator received, verified, and paid.	[ ]
All financial records filed for minimum 7 years (EU VAT record-keeping requirement).	[ ]

EU IMPORT DOCUMENTATION CHECKLIST

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