{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import declaration","description":"The import declaration is a legally binding customs document, distinct from a simple pre-arrival notification: the importer or their licensed customs broker formally declares incoming goods to the customs authority in order to release them into free circulation. It specifies the commodity description, tariff classification (HS code), country of origin, proof of origin where applicable, and the customs value. On this basis, customs assesses applicable duties, import VAT, and any additional charge","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","inLanguage":"en","dateModified":"2026-06-16T03:23:43.444842","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","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import declaration · The import declaration is a legally binding customs document, distinct from a simple pre-arrival notification: the importer or their licensed customs broker formally declares incoming goods to the customs authority in order to release them into free circulation. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}