Customs Clearance in Greece
Who Clears Your Goods
Customs administration in Greece sits with AADE (Independent Authority for Public Revenue). The declaration framework is EU Union Customs Code, with the EU Common Customs Tariff applied through TARIC at MFN rates.
Registration You Need
EU EORI with an EL prefix is required before the first commercial declaration is lodged. EORI is an EU-wide registration, so a number issued in one member state is generally valid across the union, but declarations are lodged against the national system of the country where the goods are presented.
The Declaration Sequence
- Register for EORI before the first shipment
- Classify the goods to the correct TARIC commodity code
- Establish the customs value on a CIF basis
- Lodge the declaration electronically
- Assess and pay duty; account for import VAT
- Goods released to free circulation
Documents Checklist
- Commercial invoice
- Packing list
- Bill of lading or airway bill
- EORI number
- Certificate of origin, where preference is claimed
- Licences or permits for controlled goods
Clearance Points Specific to Greece
Piraeus is the primary discharge point for China-origin containers serving Greece, roughly 12 km from Athens. Its direct rail connection into the Greek network and onward into the Balkans is the reason many importers treat Piraeus as a Southeastern European entry point rather than purely a Greek one. Thessaloniki serves northern Greece and onward Balkan distribution, and is the better choice where the final delivery point is in the north.
Beyond the standard EU sequence, these are the Greece-specific points that most often decide how smoothly a first shipment clears:
- Greek standard VAT is 24%, with reduced rates of 13% and 6%
- Piraeus offers direct rail into the Greek network and the Balkans, supporting onward distribution beyond Greece
- ISPM 15 treatment and marking for all wood packaging
Common Clearance Errors
- Commodity code copied from a similar product rather than classified properly
- Freight and insurance omitted from the customs value
- Invoice values inconsistent with the transport document
- Wood packaging without ISPM 15 treatment and marking
- Missing licences for restricted or controlled goods
Frequently Asked Questions
Customs administration sits with AADE (Independent Authority for Public Revenue). Declarations are lodged under EU Union Customs Code, with the EU Common Customs Tariff applied through TARIC at MFN rates. Businesses importing commercially need EU EORI with an EL prefix in place before the first declaration.
Commercial invoice, packing list, transport document (bill of lading or airway bill), the EORI number, and a certificate of origin where preferential treatment is claimed. Restricted goods require additional licences or permits.
On the transaction value method — the price actually paid or payable — plus freight and insurance to the point of entry into the EU. This CIF figure is the base against which duty and import VAT are calculated.
Incorrect or incomplete commodity classification, under-declared freight and insurance, missing or inconsistent commercial invoice values, non-compliant wood packaging, and missing licences for controlled goods.
It is separate from the ocean or air leg but is part of door-to-door planning. Clearance duration depends on whether the declaration is complete and whether the goods are selected for examination.