Customs Declaration
DocumentsArt. 158-187 – Regulation (EU) No 952/2013 (UCC)
PL: Zgłoszenie celne | DE: Zollanmeldung
Definition
A customs declaration is a formal statement submitted to customs authorities in which a person (the declarant) indicates the customs procedure to be applied to goods and provides all information required for its application (Art. 5(12) UCC). It is the fundamental document in the customs clearance process, without which goods cannot be released for free circulation or placed under any other customs procedure.
The customs declaration contains, among others: declarant and consignee data, CN/TARIC code, customs value, country of origin and dispatch, requested customs procedure (procedure code), and transport and packaging data. In Poland, customs declarations are filed through the AIS (Automatic Import System) for imports and AES for exports. Previously, the SAD (Single Administrative Document) form was used.
A customs declaration can be filed by the importer/exporter directly or through a customs representative (customs agent). Incorrect data in the declaration can result in wrong duty assessment, clearance delays, customs inspection, or fiscal criminal proceedings.
The customs declaration contains, among others: declarant and consignee data, CN/TARIC code, customs value, country of origin and dispatch, requested customs procedure (procedure code), and transport and packaging data. In Poland, customs declarations are filed through the AIS (Automatic Import System) for imports and AES for exports. Previously, the SAD (Single Administrative Document) form was used.
A customs declaration can be filed by the importer/exporter directly or through a customs representative (customs agent). Incorrect data in the declaration can result in wrong duty assessment, clearance delays, customs inspection, or fiscal criminal proceedings.