Who is responsible for each stage?
- CargoNet coordinates documents, transport arrangements and communication with the broker.
- The agreed customs broker handles declarations and representation under the required authorisations.
- The importer or exporter supplies accurate commodity and transaction data. Classification, origin, compliance and charges require verification.
- Request customs support alone or combine it with transport and warehousing.
What should you prepare?
- Import or export, country, customs location and required date.
- Commercial invoice, packing list, BL/AWB or another transport document — identify what is available and missing.
- Commodity description and composition, party details, Incoterms, EORI and available compliance documents or permits.
Article 33a is not a VAT exemption
After statutory conditions are met, Article 33a allows import VAT to be accounted for in the VAT return. Eligibility and the right to deduct require individual verification. Selecting the option in our form does not confirm eligibility.
Content reviewed: 5 September 2026 · Krzysztof Skowron · Krzysztof Skowron