# Customs declaration

*Last updated: 2026-06-22*

> When a shipment arrives at a border crossing or customs office, the importer, forwarder, or customs broker must file a customs declaration – a formal submission to the customs authority stating the commodity description, customs value, country of origin, and applicable tariff code.

When a shipment arrives at a border crossing or customs office, the importer, forwarder, or customs broker must file a customs declaration – a formal submission to the customs authority stating the commodity description, customs value, country of origin, and applicable tariff code. Goods cannot be released for free circulation, placed in a warehouse, or forwarded until the declaration has been accepted and the release granted. Customs authorities use the data for risk profiling, duty and import tax assessment, and trade statistics. In the EU, declarations are submitted electronically through member-state systems operating under the Union Customs Code; internationally, formats and deadlines differ considerably by customs territory. Errors or omissions can result in delays, additional duty demands, or financial penalties – and in serious cases, seizure of the goods.

**Source:** [https://ec.europa.eu/taxation_customs/business/customs-procedures/importation/customs-declaration_en](https://ec.europa.eu/taxation_customs/business/customs-procedures/importation/customs-declaration_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Customs declaration |
| Language | EN |
| Word count | 129 |
| Last updated | 2026-06-22 |
| Source | https://ec.europa.eu/taxation_customs/business/customs-procedures/importation/customs-declaration_en |

## Related Pages

* [Guatemala](https://www.freight-academy.com/en/information/land/gt)
* [New Zealand](https://www.freight-academy.com/en/information/land/nz)
* [United Kingdom](https://www.freight-academy.com/en/information/land/gb)

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