Everything About Customs Declarations

What Is A Customs Declaration and How to Fill It Correctly

Romans AntonovsRomans Antonovs

What You Need to Know About Filling in And Filing Customs Declarations

In accordance with the Customs Code of the European Union (EU), all goods intended for placement under the customs procedure (except for free zones) must be declared for the relevant procedure. When the goods are presented to customs and a Declaration is made, the person confirms that he wishes to apply for the shipment of these goods to countries outside the European Union or for the import of these goods into the EU.

What Is a Customs Declaration?

This is a term defined in the Customs code, which refers to the action by which a person declares in a certain way his willingness to apply a certain customs procedure to the goods. Although often understood as a document, a Customs Declaration is considered an activity in terms of regulations. Performing this and performing various other tasks also offers service provider customs broker Eurobrokers.lv, making and checking necessary documents, applying customs code, including taxes, accounting for the relevant customs Declaration and carrying out customs registration. The customs clearance procedure is carried out by the declarant, who is an authorized person who has the right to declare the goods belonging to another person. Declarants Eurobrokers.lv represent the interests of the client, making the necessary documents and providing advice on various customs procedures.

Who Has the Right to Submit A Customs Declaration to Customs?   

This may be done by any person who, together with all other relevant documents, may also provide or arrange for the provision of goods to which the customs procedure applies. In accordance with the Customs code, a person may delegate a representative who will perform all actions and obligations towards the customs authorities.

The person who fills in the customs Declaration on his own behalf, or the person on whose behalf these documents are filled out, is called the declarant. In this case, there are two types of representation-if a person submits a customs Declaration on behalf of his client, it is a direct representation. On the other hand, if a person makes documents on his own behalf, but on behalf of the client, it is an indirect representation. The code corresponding to the type of representation is indicated in the Customs Declaration. The declarant must pay special attention to the correct filling of all documents, the authenticity of documents and the fulfilment of all obligations related to the observance of customs procedures. All necessary forms of customs Declaration are available on the home page of the state revenue Service (SRS).

Types of customs procedures

                There are several types of customs procedures:

  • Import or release into free circulation in the customs territory of the European Union - goods imported into the EU under this procedure receive the status of the European Community. In this case, the goods are subject to EU import duties in accordance with the TARIC customs duty system, as well as VAT. Some goods are subject to an excise tax. In certain situations, these duties may also cover importation for processing and special use;
  • Transit (internal or external) - a procedure allowing the transfer of foreign goods to the customs territory of the EU or goods of the European Community to the customs territory of the EU when crossing the territory of a third country;
  • Storage/customs warehousing - the procedure allows the import of foreign goods into the customs territory of the EU, and storage in the customs territory of the EU. The procedure is under customs control;
  • Import for processing - a customs procedure that allows not only to process goods imported into the EU but also to export processed products from the territory;
  • Special use - the procedure provides for the temporary import and use of foreign goods in the customs territory of the EU;
  • Export for processing - a customs procedure whereby EU goods can be exported from the EU for processing, but then processed products can be released for free circulation in the EU customs territory;
  • Export - the procedure involves the export of goods from the European Union outside the customs territory of the EU. Here, as in previous cases, you must fill in the relevant documents. The export Declaration shall be drawn up in writing and submitted to the export customs office of the country from which the goods are exported.

If you need import, transit, export Declaration or complex cargo customs clearance, we invite you to contact Eurobrokers.lv which will help to solve unusual situations.

With regard to taxes, except for free circulation and, in some cases, special use and importation for processing, goods are not taxed until they are released for free circulation in the EU or exported from the EU during other customs procedures.

What is the procedure for filling in customs Declaration forms?

The rules of implementation of the Customs code contain detailed information on how to fill in customs declarations and on the compliance of the information with the needs of all EU customs authorities. The Annex to the Code contains lists of customs regimes, codes used to fill in declarations and other data. A sample customs Declaration is also available on the website of the state revenue Service (SRS).

In accordance with the Customs code, the declarant can make changes to the already submitted customs Declaration. The basis for correction is the Declaration submitted by the declarant. Goods that have not been previously declared cannot be added to the Declaration. Similarly, if the declarant provides enough evidence, the Declaration can be cancelled, except in cases where the customs authority intends to inspect the goods

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