Customs Proceduresen
Customs declaration
Act by which a person demonstrates his or her desire to assign a customs regime to goods.
Customs declaration
The customs declaration is the formal act by which a declarant (importer, exporter or their representative) indicates to the customs authorities the customs regime he wishes to apply to a good.
Types of declarations
- Import declaration: release for free circulation, release for consumption
- Export declaration: exit from customs territory
- Transit declaration: passage through a customs territory
- Special declarations: special regimes (improvement, warehouse, temporary admission)
Content
The declaration includes data relating to the declarant, the goods (tariff classification, origin, value), the customs procedure requested and the accompanying documents.
Dematerialization
In the EU, declarations are submitted electronically via national systems connected to the common CDMS (Customs Decision Management System).