# customs accounting procedure

*Last updated: 2026-06-22*

> When a shipment crosses a border, the customs accounting procedure comes into effect: the officially regulated sequence by which customs authorities record, assess, and post import or export duties on declared goods.

When a shipment crosses a border, the customs accounting procedure comes into effect: the officially regulated sequence by which customs authorities record, assess, and post import or export duties on declared goods. The process begins with electronic customs declaration through the relevant national system, requires correct tariff classification under the Harmonised System (HS), and concludes with duty assessment and payment – or exemption where preferential trade agreements, special customs procedures, or other reliefs apply. Freight forwarders and customs agents manage and document this workflow on behalf of importers and exporters. Errors in classification or declared value can result in post-clearance demands, delays, or penalties.

**Source:** [https://www.zoll.de/DE/Fachthemen/Zollabwicklung/Abrechnung/abrechnung_node.html](https://www.zoll.de/DE/Fachthemen/Zollabwicklung/Abrechnung/abrechnung_node.html)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs accounting procedure |
| Language | EN |
| Word count | 104 |
| Last updated | 2026-06-22 |
| Source | https://www.zoll.de/DE/Fachthemen/Zollabwicklung/Abrechnung/abrechnung_node.html |

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