{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs accounting procedure","description":"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 pr","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-accounting-procedure","inLanguage":"en","dateModified":"2026-06-22T19:54:00.033806","citation":"https://www.zoll.de/DE/Fachthemen/Zollabwicklung/Abrechnung/abrechnung_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-accounting-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs accounting procedure · 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. · Quelle: https://www.zoll.de/DE/Fachthemen/Zollabwicklung/Abrechnung/abrechnung_node.html"}