GlossaryEN1 min readUpdated: Jun 18, 2026
Import Tax Declaration
An import tax declaration is the formal submission by an importer or customs broker to the relevant customs or tax authority, declaring all duties and charges – primarily customs duties and import VAT – arising from the importation of goods.
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An import tax declaration is the formal submission by an importer or customs broker to the relevant customs or tax authority, declaring all duties and charges – primarily customs duties and import VAT – arising from the importation of goods. It sets out the customs value, tariff classification (HS code), country of origin, and applicable rates, providing the basis on which authorities assess the amounts owed. In most jurisdictions, declarations are lodged electronically through national customs systems before or at the time of clearance. The import tax declaration should be distinguished from the broader customs entry: while a customs entry initiates the entire import procedure, the tax declaration focuses specifically on establishing the fiscal liability.
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