- What is a customs declaration?
- Who can submit an official customs declaration?
- Where can I submit a customs declaration?
- How do you make a proper declaration for customs purposes?
- Simplified declaration
What is a Customs Declaration?
A customs declaration is a legal form of documentation that provides information about the export or import of goods.
Legally, a formal customs declaration is the process by which a person expresses an intention to place goods under a specific customs process. The legal procedure for this is explained in the Union Customs Code.
Who can make an official customs declaration?
In most cases, it is the owner of the thing or an individual who acts on his behalf (a person who is a representative).
The person responsible for the product will also be able to do the work. It can be a person or corporations and in some cases, groups of people.
Most of these people are required to be resident in the EU.
Where can I submit a customs declaration?
The declaration must be submitted to the customs office in which it has been or will be in the near future
What are the reasons for filing a customs declaration?
In order to be able to meet the legal requirements and place the goods in the customs process, a customs declaration must be submitted.
This can be in two cases:
- After import, if the goods are imported into the customs border area, these goods must be given a customs approved treatment method.
- And items intended for export should be included in the export procedure
How is a proper declaration made for customs purposes?
Declarations must be prepared using electronic data processing procedures
Explanations and examples accompany the data requirements modeled in the EUCDM guidance document EN ***.
Until the date of updating the national import systems specified in the Annex to the Import Decision 2014/255/EU, if methods other than electronic processing methods are used for customs procedures, the customs declaration must be filed in the forms specified in Annex 9. Appendix B1 and D1 accordingly
In certain cases, an official declaration from customs may be submitted using methods other than electronic data processing techniques:
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In writing, as an administrative document is called in writing, on a single administrative document (SAD)EN in writing, on a single administrative document (SAD).
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By writing or deed amending the customs declaration. Travelers are particularly entitled to submit a verbally signed declaration (as it relates to personal baggage and methods of transport) and also to private consignees (in the case of certain small consignments).
Some other actions may be considered green or "nothing" channel customs declaration;
through the customs bureau, which does not use the two-channel system, without customs spontaneous declaration;
Use of a "nothing declared sticker" on a vehicle indicating this capability or
Entry/exit to the customs area of the Union.
Customs declaration simplifications
Simplified declaration
- Declarants can enter the goods under the official customs regime on the basis of a simplified declaration, when data or documents are available at the time of submission of the customs declaration. In case of irregular use of the simplified declaration, authorization is required.
- Centralized clearance The customs declaration can be filed at the customs office in the MS where the authorization holder is established, regardless of whether the goods are presented to customs at another MS (participating MS (PMS) customs presentation). For this purpose, the economic operator must be granted a centralized clearance authorization.
- Making an entry in the declarant's records The holder of the authorization has the right to make a customs declaration by means of an entry in the declarant's record, provided that the specifics of the declaration are available to customs at the time of submission. The declaration can be entered in the records with and/or without the delivery of the goods. In the case of the latter, additional requirements must be met.
Such a declaration is not allowed in any customs procedure (e.g. transit exclusion).
- Making a customs declaration for items that belong to different tariff sub-headings. In this case, the import or export tax will be imposed according to the tariff sub-headings of the products that have the highest tax.
- This assessment allows economic operators to carry out certain customs procedures that are normally carried out by customs, such as the calculation of tax and the implementation of certain controls under customs supervision.