GlossaryEN1 min readUpdated: Jun 16, 2026
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.
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Source: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en
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Definition & Explanation
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 charges such as anti-dumping duties, and verifies whether prohibitions, licensing requirements, or quantitative restrictions apply. Errors or omissions can result in clearance delays, additional assessments, or penalties. In the EU, declarations are submitted electronically through national customs systems.
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