Importing Flooring: Duties, Customs & Documents

Customs clearance rarely goes wrong because of the goods. It goes wrong because a document is missing, an HS code is wrong, or nobody budgeted for the duty. None of it is difficult once you know the sequence. Here is the general process for importing flooring, and the papers that need to travel with the container.

Start with the HS code

Every product crossing a border is classified under a Harmonised System code. That code decides the duty rate and any regulatory checks. SPC and LVT flooring generally fall under headings for plastic floor coverings, but the precise sub-heading and the duty attached to it vary by country and change over time. Confirm the correct code with your customs broker before you order, because it drives your whole landed-cost calculation.

Duty and tax, in principle

Two charges usually apply at import: a customs duty calculated as a percentage of the customs value, and a consumption tax such as VAT or GST on top. Trade agreements between countries can reduce or remove the duty if the goods qualify by origin, which is one reason the certificate of origin matters. Rates differ everywhere and are revised regularly, so treat any figure you read online as a starting point and verify the current rate for your country and HS code.

• Customs value is typically the CIF value: goods plus freight plus insurance.
• Duty is a percentage of that value, set by your country's tariff schedule.
• VAT or GST is then charged on the duty-inclusive value in most jurisdictions.
• A qualifying certificate of origin may lower the duty under a trade agreement.

The documents a shipment needs

A clean document set is what keeps a container moving. For a standard flooring import you will generally need:

Depending on your market you may also need a fumigation certificate for wooden pallets, test reports, or a declaration of performance for construction products. Your broker will tell you which apply.

How clearance actually runs

In practice the flow is: supplier issues the documents, the goods sail, your broker files the import declaration with the HS code and value, customs assesses duty and VAT, you pay, and the goods are released. Build the duty and tax into your cost from day one so the margin still works. And line up your broker before the vessel arrives, not after, so storage charges do not stack up at the port.

MILAT supplies the export document set and product conformity paperwork, including CE under EU 305/2011 and FloorScore, so the compliance side of your file is covered. Ask the sales team which certificates you need for your market.

Incoterms decide who owns each headache

Before duty rates and documents, settle the Incoterm, because it allocates every task and risk between you and the factory. Under EXW you collect from the factory gate and own everything from there, which is a lot for a first-timer. FOB hands you the goods loaded at the origin port. CIF and CFR put the main sea leg on the seller, leaving you the destination charges and clearance. DAP brings goods to your door with import clearance still yours. First-time flooring importers usually do well starting with FOB or CIF, where responsibilities split at points everyone understands.

The expensive mistakes, in order of popularity

• Declaring a conveniently low value, which customs authorities detect and punish
• Using a guessed HS code instead of confirming it with a broker at destination
• Forgetting that import VAT is charged on goods plus freight plus duty, not the invoice alone
• Leaving no budget for port storage when clearance takes longer than hoped
• Certificates of origin requested after shipment instead of issued with it

Every one of these is cheap to avoid and expensive to commit. The pattern behind them is the same: treating customs as an afterthought to the purchase instead of a planned leg of the journey. One planning call with a broker before the container sails removes nearly all of it.

Trade agreements: why origin paperwork earns its fee

Türkiye sits inside a customs union with the EU covering industrial goods, and holds trade arrangements with a range of other markets, which can mean reduced or zero duty for eligible goods with correct origin documentation. The operative word is correct: preferential treatment is claimed through specific certificates or origin declarations issued for that shipment, in the required form, at the required time. An experienced exporter prepares these as routine. Before ordering, ask your broker what preference applies between Türkiye and your market and tell the factory exactly which origin document to issue.

Cash flow: duty and VAT arrive before the revenue does

New importers plan the goods payment carefully and are then ambushed by the state. Duty and import VAT generally fall due at clearance, before the container is released, and often before a single box has been sold. Map the full cash timeline: deposit at order, balance before or at shipment, then duty, VAT, and destination charges on arrival, then weeks of selling before the money returns. In many jurisdictions import VAT is later recoverable or can be deferred under specific schemes, which your accountant should confirm in advance. Financing the gap is normal; being surprised by it is optional.

If your container gets flagged for inspection

Random and targeted inspections are a routine part of customs, not an accusation. The shipment may be held for a document check, a scan, or a physical examination, each adding days and fees for handling and storage. The best defence is boring paperwork: invoice, packing list, transport document, and certificates that all tell the same story, with descriptions matching the HS code and quantities matching the cartons. Respond to information requests the day they arrive, through your broker. Importers with clean, consistent files build a track record that tends to attract fewer holds over time.