Import Declaration

An import declaration is a formal customs document filed by the importer or their customs representative to place goods under the procedure of release for free circulation or another customs procedure. In the EU, import declarations are filed electronically and contain information on consignor, consignee, goods (TARIC code, description, quantity, weight), customs value, country of origin and destination, and calculated duties and taxes.

The import declaration is based on the SAD (Single Administrative Document) and must be supported by accompanying documents: commercial invoice, transport document, certificate of origin (if applicable), and other permits. Upon acceptance, customs verifies the data, conducts risk analysis, and decides on the release of goods.