A Customs Declaration is an official and legal document that lists details of goods that are being Imported or exported. It provides information that is being required to evaluate the safety and security aspects of the goods as well as to calculate applicable Import duty and VAT to for instance be paid to local customs.
What is a Customs Declaration?
Who should lodge a Customs Declaration and why should it be lodged?
It Is the obligation of the owner of the goods to ensure a customs declaration is being completed. A person acting on the behalf of the importer, such as a Customs Agent (e.g. ALS) can also complete the declaration. The person having control over the goods may also perform it. These persons may be Individuals or companies, as well as in certain cases associations of persons.
A Customs Declaration should be lodged so that the governments have an overview and control of the goods that are going in and out of the country. Especially for prohibited and restricted goods, and also statistical purposes - they need to monitor the goods coming in to see what needs to be protected within our economies. Besides that, it is also needed to collect any applicable duties and taxes.
How do you make a Customs Declaration?
Any person may be represented before the customs auhtorities, If they so wish. There are 3 types of representation which determine the liable entity to the local customs authority for any customs debt e.g. duty, VAT, excise duty and so on:
- Self Representation (Declaration Type 1) - You, as the importer can represent yourself.
- Direct Representation (Declaration Type 2) - The declaring party e.g. ALS Customs Services, acts in the name of the importer. The importer is the responsible entity.
- Indirect Representation (Declaration Type 3) - The declaring party e.g. ALS Customs Services, acts on behalf of the importer. The declaring party and the importer are jointly liable for the customs debt. However, Indirect represention Is not widely used, and should It be required, It must be authorised by the company directors before proceding.
What information do I need to make a Customs Declaration?
In order to make a Customs Declaration, certain information is required such as:
- Your EORI number
- Invoices
- Relevant licenses or certificates
- Commodity codes
- Port of arrival or exit
- Country of origin
- Country of destination
- + additional information, depending on the goods you are sending.
If you are unsure of your requirements, speak with one of our experts to support you with your declaration
Customs Declarations in practice
For instance, imagine your company wants to send goods from England to the EU, then you will need to fill out a Customs Declaration.
How does ALS help clients with Customs Declarations?
ALS can support you with your Customs Declaration by:
