What is a Customs Declaration

A Customs Declaration collects a variety of information about a shipment, including:

• Shipper and receiver information
• Who is making the declaration to Customs, such as an Exporter, Consular Agent, or other third party (see “Who Can Apply For A Customs Declaration”)
• A description of the goods being shipped
• The purpose of the shipment
• The Customs value of the goods
• The number of packages being shipped
• The weight of the shipment
• The method of transport

The Declaration, supported by other information, allows Customs to maintain control over the movement of goods, proves payment of duties, identifies goods, and shows the value and origin. This information can then be used for analytical, tax or statistical purposes.

Failure to obtain a Customs Declaration may result in costly delays at the border, duty relief/VAT zero-rating being disallowed, seizure of goods or even in some cases fiscal or criminal penalties.

Where a Customs Declaration is required, the importing country will usually use the Declaration to ensure:

• They collect any owed import duty
• That the Importer has met any licensing requirements for the goods
• The prevention of unauthorised return of duty-free goods
• They check goods that are subject to specific controls
• They maintain security and safety