Customs declaration

What is a customs declaration?

With a customs declaration you apply for a customs procedure for your goods, for example release into free circulation, export or transit. EU customs legislation requires you to provide complete and correct information at item and shipment level. On this basis, Customs performs risk analysis, sets duties and determines whether physical or document controls are required. After acceptance, you will receive a MRN by which the transaction is traceable. You can file a declaration as a declarant with your own EORI, or have this done by a customs representative through direct or indirect representation.

Types of customs declaration and when to use which one

In international trade, you encounter roughly three types: import declaration, export declaration and transit declaration. Each type has its own purpose, data set and time of submission. At import you arrange admission to free circulation and duties. At export you declare goods for final export out of the EU and prove departure. Transit you use to move goods under customs supervision between customs offices without paying duties.

Comparison of returns

What data and documents do you need?

A complete declaration contains, at a minimum, the HS code per article, the commercial description, number and weight, the origin, the customs value and the applied Incoterm. In addition, permits may be required for strategic goods, dual-use, agricultural or sanitary requirements. Documents you prepare in practice are the commercial invoice, packing list, transport document and if applicable proofs of origin. Check that your EORI is valid and that your VAT registration matches the requested arrangement. Missing or incorrect data puts you at risk of delays, additional taxes and fines.

Customs value and duties: this is how you calculate

The customs value forms the basis for import duties and then the VAT base. Usually this is the transaction value, supplemented by transportation and insurance to the EU border, plus any royalties and commissions associated with the purchase. Below is a simplified calculation example.

Depending on Incoterms, additional charges may be part of the basis. Preferential origin may reduce the duty rate. Keep all underlying records, as Customs may review after the fact.

Filing yourself or working with a customs representative

You can file your own returns using your own systems and permits, or hire a specialist. If you work with a representative, determine whether you choose to direct representation In which you remain declarer, or indirect representation In which the representative acts as co-supplier. The choice has implications for liability and VAT settlement. Read what conditions apply in our explanation of the requirements for customs representation. If you're unsure about the best approach for your flow of goods, contact us early so we can tightly manage risks, costs and lead times.

Process and lead time in practice

The process starts with data collection and document verification. Then the declarant submits the data set electronically and an automatic acceptance or check indication follows. With a green light, you receive the MRN and can release or release goods. For document or physical control, a complete and consistent data set almost always results in faster release. For transit, make sure that guarantees and route data are correct; for export, the departure notification is the proof towards VAT administration. Plan your cut-off times in line with the customs desk and terminal processes, especially for multimodal transport.

If you would like us to prepare, submit and follow up on your customs declaration, including coordination with terminals and carriers, please contact us directly contact on.