A customs declaration is a formal submission describing goods, parties, value, origin and procedure for customs processing. It enables the customs authority to assess admissibility, duties, taxes, controls and statistical information.
What information does it contain?
- Importer, exporter, declarant and consignee
- Product description and tariff classification
- Quantity, weight and package details
- Customs value, currency and valuation method
- Country of origin and preference claim
- Procedure, transport and supporting documents
Who is responsible for accuracy?
The declarant submits the entry, often as an importer or authorized customs broker. Responsibility depends on local law, but using a broker does not generally excuse the importer from providing accurate information and records.
Declaration vs. commercial invoice
The commercial invoice records the sale or commercial charge. The declaration translates transaction and product data into the fields required by customs. The values and descriptions should reconcile, but the documents serve different purposes.
What happens after submission?
Customs may accept, query, inspect, amend or reject the declaration. Release can be followed by audit or reassessment, so supporting evidence should be retained for the required period.
