The customs procedure for importing goods into the European Union (EU) involves several steps that must be followed to ensure that the goods are allowed into the EU and that the appropriate taxes and duties are paid. Here's a general overview of the process:

1. Pre-arrival Declaration: Before the goods arrive in the EU, an electronic pre-arrival declaration must be made to the relevant customs authority. This declaration includes information about the goods, such as their value, type, origin, and destination.

2. Customs Declaration: Upon arrival, the goods must be declared to the customs authorities. This is typically done using a customs declaration form, which provides details about the goods, their classification under the Harmonized System (a global system for classifying goods), and the applicable customs duties and taxes.

3. Clearing the Goods: The customs authorities will assess the declaration and may inspect the goods to ensure that they comply with all EU regulations and laws. If everything is in order, the goods will be cleared for entry into the EU.

4. Payment of Customs Duties and Taxes: Depending on the type of goods and their value, customs duties, excise duties, and, in most cases, Value Added Tax (VAT) must be paid. The customs authorities will calculate the amount due based on the declared value of the goods and the applicable rates.

5. Customs Inspection: The goods may be subject to physical inspection by customs officials to verify the declaration and to check for any compliance issues. This can include checks for illegal substances, counterfeit goods, or items that may be restricted or prohibited.

6. Release of Goods: Once all customs duties and taxes have been paid and any necessary inspections have been completed, the goods will be released for delivery to their final destination within the EU.

7. Post- Clearance Procedures: In some cases, post-clearance procedures may be required, such as the submission of further documentation or additional payments if the declared value of the goods is revised.

It's important to note that the EU has a Common Custom Tariff (CCT) that applies to goods entering the EU, and the tariff rate depends on the classification of the goods under the Harmonized System. The process may vary slightly depending on the country of entry and the specific goods being imported.

For the most accurate and up-to-date information on importing goods into the EU, it's advisable to consult the relevant national customs authorities or the European Commission's website, as customs procedures can be subject to changes in legislation and regulations.