What does IM4 mean on a customs declaration?
IM4 is a declaration type, not a standalone form. In ASYCUDA the declaration type goes in Box 1, and IM4 is the one for import for home consumption: goods entering the country to be used or sold there. Our records show it on declarations from Uganda, Ethiopia, Mali and Côte d'Ivoire, among others.
The IM codes in the same family
The National Revenue Authority of Sierra Leone lists the following import models:
- IM 4: import for home consumption.
- IM 5: temporary admission.
- IM 7: warehousing.
- IM 8: transit and transshipment.
IM4 and the procedure code
A four-digit customs procedure code (CPC) is built on the declaration type. In Vanuatu's published list, 4000 is a direct entry for home use. Papua New Guinea's guide for duty-free shops says to select IM4 in Box 1 to release goods for home consumption, and EX3 for re-export.
Procedure codes are set nationally. Use the destination's own table rather than assuming a code from another country.
What to check before you file
- That the goods are really being released for home consumption. Temporary admission, warehousing and transit use other types.
- The destination's own procedure code table, since the four-digit codes differ by country.
- Who may file. In some countries only a licensed broker or clearing agent can lodge the declaration.
Frequently asked questions
Is IM4 the same as release for free circulation?
ASYCUDA documents describe IM4 as import for home consumption or home use. The words free circulation come from other customs systems, so treat the match as likely but confirm with the destination's customs authority.
Is IM4 a form I fill in myself?
No. It is a code within the declaration. The declaration is usually filed by a licensed clearing agent or broker, and in some countries only they may file it.
Does every country use IM4?
No. It belongs to ASYCUDA-based systems. Nigeria's declaration is the Single Goods Declaration filed in NICIS II, and Mexico's is the Pedimento filed through VUCEM.
Sources
- National Revenue Authority, Sierra Leone: Customs Procedure Codes
- Papua New Guinea Customs: How to process a Duty Free Shop SAD
- Vanuatu Customs: Customs Procedure Codes v4
Last verified: 2026-10-17
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