Customs formalities

Customs formalities within the EUROPEAN UNION

The ESL (EC Sales List) or INTRASTAT.

Whenever you are registered for VAT and you carry out business transactions within the EU (dispatching from one Member state to another Member state or receiving in one European state Community goods coming from another European state, and depending on the threshold), you must fill out an EC Sales List/Intrastat.

The obligation to file an ESL / INTRASTAT for the transactions within the EU is incumbent on any natural person or legal entity, domiciled, registered or established in a Member state or represented in that Member state or having appointed an tax agent there.

The EC Sales List / Intrastat fulfils a dual purpose :

1. Producing statistics for external trade,
2. Monitoring compliance of the VAT regulations.
• Supplies into a country
• Supplies out of a country
• Customised goods
Triangulation contracts
• Release for free circulation
• Storage

The EC Sales List / Intrastat is filled out by our services who account for all the details of your goods movements. Furthermore, the ASD Group provides you with a contractual guarantee for the proper execution of the declaration, assuming liability for the details contained in it. Finally, the ASD Group will keep you up-to-date of any changes to the regulations.

For more information about the EC Sales List (ESL), please download our information form :

Customs formalities OUTSIDE the EUROPEAN UNION

The Local Clearance Procedure (LCP).

You carry out more than 50 transactions per year ! This procedures is aimed at modernising the customs clearance techniques by allowing importers and exporters to improve their traffic flow while also gaining practical and financial benefits.

For more information about the Local Clearance Procedure, please download our information form :