{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import Declaration","description":"At the point where goods cross the customs frontier of the destination country, an import declaration must be filed – it is the formal document through which the importer or their customs broker presents the goods to the authorities and triggers the clearance process. The declaration must state the description of goods, quantity, customs value, country of origin, and the tariff heading under the Harmonized System (HS code). Customs authorities use this data to calculate duties and taxes and to c","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-declaration-2","inLanguage":"en","dateModified":"2026-06-24T06:42:15.037708","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-declaration-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import Declaration · At the point where goods cross the customs frontier of the destination country, an import declaration must be filed – it is the formal document through which the importer or their customs broker presents the goods to the authorities and triggers the clearance process. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}