GlossaryEN1 min readUpdated: Jun 22, 2026
Customs Declaration
Importers, exporters, or their authorised customs representatives lodge the customs declaration to formally present goods to the competent customs authority and request a specific customs procedure – such as release for free circulation, temporary admission, or transit.
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Source: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en
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Passar Hub: Everything on the new Swiss customs system
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Definition & Explanation
Importers, exporters, or their authorised customs representatives lodge the customs declaration to formally present goods to the competent customs authority and request a specific customs procedure – such as release for free circulation, temporary admission, or transit. The declaration sets out the origin, description, quantity, tariff classification (HS code), and customs value of the goods, forming the basis for duty assessment and risk analysis. In the EU, declarations are submitted electronically via national systems connected to the shared EU customs infrastructure. Errors or omissions routinely result in clearance delays, post-clearance demands, or penalty proceedings. The customs declaration is distinct from the Entry Summary Declaration (ENS), which is filed prior to arrival solely for security and safety risk assessment and does not itself initiate a customs procedure.
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