A customs declaration is an essential document for every customs clearance, both in export and import. Therefore, without it, it is not possible to legally import or export goods to/from a given country. Who can make a customs declaration and what should it contain? Welcome to the article.

Customs declaration – basic information

A customs declaration is an official document that details information about the goods being imported or exported. It is necessary to complete the process of customs clearance. More precisely (in legal terms), a customs declaration is an act by which a person declares his/her willingness to place goods under a given customs procedure.

Preparing a customs declaration is the responsibility of the owner of the goods (or a person acting on their behalf, e.g. a customs agency). Importantly, it can be a company or an individual.

What should a customs declaration contain? There is no clear answer here, because it all depends on the type of goods that will be imported or exported, as well as the destination country. However, there are documents that will always be necessary, which are as follows:

• invoice
• delivery note / waybill / bill of lading
• documents necessary to apply tariff preferences (for example, certificate of origin)
• required permits and licences

If you are not sure what documents should be included in your customs declaration, please contact us. We will answer your questions or take care of the entire customs clearance procedure for you.

Where should I submit my customs declaration?

If you have all the necessary documents, you make the customs declaration at the customs office where the goods have been or will soon be presented.

In simple terms, in the case of export, it will be the customs office of the country from which the goods are exported. In the case of import – the country where the goods will be imported.

The entire procedure takes place online (filling out the questionnaire and attaching the necessary documents), but in special cases, the customs declaration can be submitted in a different form:

• in writing, on the uniform administrative document JDA SAD
• orally or by means of an act replacing the customs declaration.

Correct customs declaration – why is it so important?

As we mentioned, a customs declaration is an essential document for import and export customs clearance. Errors contained therein may result in your goods being refused customs clearance, being detained for customs inspection, incorrect calculation of customs duties and VAT being the basis for issuing a decision changing the declaration data, as well as severe financial penalties.

So, what should you pay attention to?

Firstly, the invoice must contain all the elements necessary to calculate customs and tax liabilities. The invoice should be translated into the language of the country where the goods are delivered. Based on the invoice, customs officers will verify the type and value of the goods, as well as the correctness of the customs tariff code in the customs declaration. This, in turn, determines the amount of customs duties and VAT.

The country of origin of the goods will also have an impact on customs duties. That is why it is so important to define it correctly. Some countries apply preferential rates thanks to agreements, so you may not have to pay customs duties. If you want to learn more about determining the origin of goods, you can make use of our open trainings or consultations.

Another important point you need to pay attention to are permits and certificates. These are required when exporting or importing specific goods, such as medicines or plant products. Failure to do so will result in the goods being detained for customs inspection. Remember that regulations change depending on a specific country, so check the applicable regulations before starting procedures for importing or exporting goods.

You can complete the entire process yourself or outsource it to a trusted customs agency. Thanks to this, you not only gain time, but above all, a guarantee that the entire process will be carried out quickly and in accordance with applicable regulations.

IF YOU NEED SUPPORT, CONTACT US. DTA HAS BEEN HELPING IMPORTERS AND EXPORTERS FROM ALL OVER THE WORLD FOR OVER 30 YEARS.