What is a customs declaration?
A customs declaration is the statement you make to customs to say what goods are crossing the border and what you want done with them. Every commercial import and export needs one, and customs uses it to assess duty and tax, check controls and release the goods.
The definition customs organisations use
The World Customs Organization's Revised Kyoto Convention defines a goods declaration as a statement made in the manner prescribed by the Customs, by which the persons concerned indicate the Customs procedure to be applied to the goods and furnish the particulars which the Customs require for its application.
Two things follow. The declaration names a customs procedure, such as import for home use or export. And it must give the particulars that procedure needs. The exact form, name and channel differ by country; some countries call it a bill of entry, an import declaration or a single administrative document.
What a declaration usually contains
Forms differ, but nearly every declaration is built from the same facts about the shipment:
- The parties: importer or exporter, consignee, and often the shipper and the declarant filing on their behalf.
- A description of the goods and their HS classification code.
- The country of origin, and the country the goods were shipped from.
- The quantity, weight and packaging.
- The value, the currency and the delivery terms (Incoterm), so customs can set the customs value.
- Transport details: mode, vessel or flight, and the transport document number.
- The supporting documents referenced: commercial invoice, packing list, transport document and any certificate of origin, permit or licence.
From invoice to release: the usual steps
- Collect the shipping documents. Get the commercial invoice, packing list and transport document, plus any origin certificate, permit or licence the goods need.
- Classify the goods. Find the HS code and the national tariff line for the destination. The code decides the duty rate and any controls.
- Set the customs value. Work out the value on the basis the destination uses, adding freight and insurance where a CIF basis applies.
- Complete the declaration. Enter the parties, goods, value, origin and transport data on the form or system the destination requires.
- Submit it, by the importer or a licensed broker. Many countries require a licensed customs broker or agent to submit on your behalf. Check who may file in your destination.
- Pay duty and tax, and answer any query. Customs assesses duty and taxes on the declaration. It may ask for documents or inspect the goods before release.
- Receive release. Once duty is paid and any checks are cleared, customs releases the goods for delivery.
Mistakes that delay clearance
- An HS code that does not match the goods described.
- A declared value that differs from the commercial invoice without an explanation.
- Missing or mismatched supporting documents, such as an invoice number that differs between documents.
- Origin claimed without the certificate or proof the agreement requires.
- A description too vague for customs to classify, such as 'spare parts' or 'general cargo'.
Frequently asked questions
Who is responsible for the information in a customs declaration?
The declarant, who is the importer, the exporter or the broker acting for them, according to the destination's law. Check the local rules on liability before you sign.
Is a customs declaration the same as a commercial invoice?
No. The commercial invoice records the sale between buyer and seller. The customs declaration is the statement to customs that uses the invoice data, together with classification, origin and transport data, to request a customs procedure.
Do I need a customs broker to file a declaration?
It depends on the country. Some allow importers to file directly, others require a licensed broker or agent. Confirm this for your destination before you ship.
Sources
Last verified: 2026-09-29
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Prepare your declaration from the invoice
Customs Declare reads your commercial invoice and prepares the declaration for review. A person approves it before it is final.
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