Contents
What is a Customs Declaration?
When the importer or exporter conducts customs clearance for goods, the contracted goods are organized after identifying the item, quantity, value, shipping method, payment method, and any other obligations. This is followed by preparing the documents related to the goods, which include the bill of lading, purchase invoice, packing list, certificate of origin, letter of credit, in addition to the customs declaration. In the following lines, we will focus on explaining what a customs declaration is and what its importance is.
What is a Customs Declaration?
A customs declaration is an official document approved by customs authorities, and it is filled out by the customs broker or by the importer or their representative, based on the information related to the exported or imported shipment.
The customs declaration contains a detailed description of the goods intended for import or export, including the quantity of the shipment, packaging, value, and the amount of customs duties that must be paid.
The customs declaration is submitted at the border to the customs authority to calculate the taxes and duties on the shipment.
It is essential to ensure the accuracy and correctness of all information in the customs declaration, as any discrepancy between what the document states and the actual goods may expose the importer to penalties.
Types of Customs Declarations:
- Import declaration for goods.
- Export declaration for goods.
- Statistical declaration for imports/exports.
- Transit declaration.
- Temporary import declaration.
- Re-export declaration.
- Offset declaration.
Based on the value of the customs declaration, the customs broker pays the fees to the customs authority via a bank transfer. It is worth mentioning that there are several types of customs declarations, which can be either regular or direct clearance if the goods are present at the port dock or in the port’s cargo warehouse. A customs declaration for clearance from the warehouse is made if the goods are stored in a customs warehouse.
Importance of the Customs Declaration:
The customs declaration allows customs authorities to control the types and categories of imported or exported goods, and the aim of this control is:
In the case of import: To protect the country from harmful or dangerous goods to the economy and environment.
In the case of export: To implement regulations that restrict the export of certain goods and take monitoring actions.
Importers or exporters who do not properly declare the goods being imported or exported may face financial penalties. However, in some cases, high import duties may be imposed on certain goods to deter citizens or companies from importing them.
Clearing the Customs Declaration:
The term “clearing the customs declaration” refers to reaching the stage of paying the amounts due on the declaration, according to the accounting rules calculated by the customs officer and confirmed, transforming the declaration into a list of paid items in preparation for clearing the goods and releasing them from customs.
Can the Customs Declaration Be Modified?
Yes, the customs declaration can be modified in case of any errors, but it cannot be modified after all procedures have been completed.
Customs Declaration Estimation:
The estimation of the customs declaration is carried out by the customs officer, who estimates the value of the goods that have reached customs by referring to pre-prepared lists. The old values of the goods are applied if the current value of the goods is lower than them, while the current values are adopted if they are higher than the old values.
Finally, we would like to note that Al-Faris Shipping Services, as a certified customs broker, provides customs clearance services in the Emirate of Dubai for incoming and outgoing shipments, whether via airports or seaports.
