What is a customs declaration?
A customs declaration is a document showing a list and detailed description of the goods imported or exported. Customs declarations are mainly submitted by travelers at the borders of individual countries upon arrival or departure.
Through customs declaration, customs authorities control the type of goods or items that are imported or exported. Essentially, it is used to determine import duties or to comply with export regulations during export or import.
Through customs declaration, customs authorities control the type of goods or items that are imported or exported. Generally, the control has two main purposes:
- Import: Protect the country from goods that are harmful or dangerous to the economy and the environment.
- Exports: Executive orders restrict the export of certain goods and impose surveillance measures.
Passengers who fail to declare their imported or exported goods correctly may be subject to fines or confiscated goods. However, in some cases, high import duties are imposed on certain goods to prevent citizens or businesses from importing them.
Who should file a customs declaration?
Generally, it is the owner of the goods or a person acting on his behalf (representative).
The person in control of the goods can also do it. These people may be individuals or companies, and in some cases associations of individuals.
As a rule, these people should be established in the EU.
Simplified customs declaration
Simplified Declaration (Article 166 UCC)
If certain details or documents are missing when submitting the declaration, the declarant is allowed to place the goods under the customs procedure on the basis of a simplified declaration. Abnormal use simplified declaration without authorization.
Centralised customs clearance (UCC Art. 179)
Customs declarations can be submitted to Customs at the MS where the Authorised Holder is located, regardless of whether the goods are submitted to Customs at another MS (Participating MS (PMS) - Submitting Customs). To do this, economic operators must obtain central clearing authorization.
Access to the filer's record (UCC s. 182)
The authorised holder may submit a customs declaration in the form of access to the declarant's record, provided that the details of the declaration are processed by customs at the time of submission. The way to enter the declarant's record can be by submitting the goods or not. For the latter additional conditions, must be satisfied.
This type of declaration is not suitable for all customs procedures (eg exclusion of transit).
Drafting customs declarations for goods belonging to different tariff subheadings (UCC Art. 177)
This simplification allows one customs declaration to be drawn up for goods under different tariff subheadings.
In this case, import or export duties must be levied according to the tariff subheading of the goods for which the highest duty is imposed.
Self-assessment (UCC Article 185)
This enables economic operators to perform certain customs formalities normally performed by customs, such as calculating customs duties, and to perform certain controls under customs supervision
