EU customs clearance is the tax-exempt clearance for free circulation on the basis of subsequent tax-free, intra-Community supply.
A prerequisite for this: the goods are transferred to another EU country after customs clearance and the declarer and the recipient of the goods have a valid value-added tax identification number (in short: VAT ID number). The declarer can be registered for tax or be represented by a fiscal representative in the country of clearance.
Please note: the EU customs clearance option only applies to purely taxable goods and EC duties. It is not possible in the case of national taxes such as excisable goods (alcohol, tobacco, etc.). The reason: excise duties are domestic taxes and therefore always have to be paid in the country of destination.
In the case of a customs/financial check, the declarer must have the original signed proof of delivery = proof of intra-Community delivery!