Customs declaration

Updated on Dec 10, 2023

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Customs declaration is a form that is required by most nations - countries when a citizen or a visitor or goods are entering that nation's borders, called import. The purpose of the form document is to declare what goods are been brought in to the nation, as some may have limits or customs excise tax or are banned from entry. The form is also used to calculate tariffs or duty, if any.

Type of forms:

If traveling with your goods the form is called a customs arrival card or landing card or an entry voucher. The traveler or family are required to complete the form and sign the form for the customs agent. The form is turned over to the customs and/or border protection official before arriving into the nation. Most nations require declaration of: alcoholic drinks, tobacco animals, fresh food, plant material, seeds, soils, meats, and animal products.

If not traveling with the goods, goods that are shipped, there are other customs declaration forms used like: a commercial invoice or a proforma invoice or import declaration form or ATA Carnet or re-export declaration. Incoterms on these forms define the shipment and customs declaration. The form many require a Hs code-Harmonize code helps define the type of goods and the tax rate of the goods, if any. On the forms the country of origin of the goods is normally noted, sometimes a certificate of origin is needed. These forms can also be used when hand carrying goods across a boarder. Errors on the forms can cause delays or return of the goods. A customs brokerage is often used to clear goods through customs.

When traveling with your goods, some nations require a customs declaration form from each person, for other nations there is one form per family arriving together. A family is usually defined as family members residing in the same household, that are related by marriage, adoption, blood, or domestic relationship. International flights travelers are often required to complete the form cards and present the custom form with their passports at immigration checkpoints.

United States

U.S. Customs asks Head of house hold to completes the form, current as of July 2016 CBP Form 6059B is used. Family members residing in the same household, that are related by marriage, adoption, blood, or domestic relationship can use one form. For returning U.S. residents: The personal duty exemptions of each family member is $800.00. For example, a family of five members returning are allowed a combined personal duty exemption of $4,000. That $800 for each times five equal $4,000.

For international visitors: US laws allow visitors some exemptions, like: tobacco, gifts, personal effects, and like etc. Head of house hold can complete a form for a family. It is good to check the current duties and exemptions to avoid tax or lose of goods.

Traveling with more than $10,000.00 must be declared.

At some international airports the US operates United States border preclearance stations, where U.S. Immigration and Customs Enforcement is done before boarding the international flight.

If exporting goods valued more than $2,500.00 an extra form is required: the electronic export information (eei) form. The Automated Export System (AES) is the system used by U.S. exporters to electronically declare their international exports, known as Electronic Export Information (EEI). This information is used by the Census Bureau to help compile U.S. export and trade statistics.

Canada

Customs declaration managed by the Canada Border Services Agency:

Each Canada resident returning to Canada can bring in without tax, goods and/or gifts purchased or received out of Canada: if gone for 7 days or more CAN$800, this includes alcohol and tobacco see visitor below.

Each visitor is limited to for duty free entry: Gifts (excludes alcohol and tobacco) no more CAN$60 each. 1.5 Liter of wine or 1.14 Liters of liquor or 24 cans at 355 ml beer or 8.5 L bottles of beer or ale. 200 cigarettes, 200 tobacco sticks, 50 cigars or cigarillos and 200 grams of raw tobacco.

Traveling with more than $10,000.00 must be declared.

European Union

The European Union has an European Commission for Taxation and Customs Union. European Union Customs Union sets trade in the EU. European Customs Information Portal is an importing and exporting service provided by the EU. Some territories within the EU do not participate in the customs union, usually as a result of their geographic circumstances. Through agreements, the EU is in customs unions with Andorra, San Marino, and Turkey respectively, with the exceptions of certain goods.

United Kingdom

UK Border Agency handles customs in the United Kingdom. UK Border Agency works with HM Revenue and Customs.

Australia

Australian Customs Service handles the customs imports and exports of Australia.

New Zealand

New Zealand Customs Service handles the customs imports and exports of New Zealand.

India

Central Board of Excise and Customs handles the customs imports and exports of India.

China

General Administration of Customs handles the customs imports and exports for the Government of China.

Russia

Federal Customs Service of Russia handles the customs imports and exports for the Russia. Russian Customs Tariff cover the Federal Customs Service of Russia

South Korea

Korea Customs Service handles the customs imports and exports for South Korea.

Hong Kong

Customs and Excise Department handles the customs imports and exports for Hong Kong.

Singapore

Singapore Customs handles the customs imports and exports for Singapore.

Philippines

Bureau of Customs handles the customs imports and exports for Philippines.

Pakistan

Pakistan Customs handles the customs imports and exports for Pakistan and control of the list of tariffs in Pakistan.

Sri Lanka

Sri Lanka Customs handles the customs imports and exports for Sri Lanka

Poland

Customs Service of Poland handles the customs imports and exports for Poland

Sweden

Swedish Customs Service handles the customs imports and exports for Sweden.

References

Customs declaration Wikipedia

(Text) CC BY-SA

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