customs declaration

{{Short description|Form for imports and exports across borders}}

A customs declaration is a form that lists the details of goods that are being imported or exported when a citizen or visitor enters a customs territory (country's borders).{{cite web|url=https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/customs-declaration_en|title=Customs declaration|website=European Commission}} Most countries require travellers to complete a customs declaration form when bringing notified goods (alcoholic drinks, tobacco products, animals, fresh food, plant material, seeds, soils, meats, and animal products) across international borders. Posting items via international mail also requires the sending party to complete a customs declaration form.

The declaration form helps the customs to control goods entering the country, which can affect the country's economy, security or environment. A levy duty may be applied.

Travellers have to declare everything they acquired abroad and possibly pay customs duty tax on goods. Some countries offer a duty-free allowance of certain products which may not need to be declared explicitly.{{cite web|url=https://www.gov.uk/duty-free-goods|title=Bringing goods into the UK|website=GOV.UK}}

Types of forms

File:USPS-CanadaPostCustomsDeclaration.jpg

  • When an individual is transporting the goods, the form is called a customs arrival card, or a landing card, or an entry voucher. The traveller is required to fill out the form, sign and submit to the customs or border protection officer before entering the country.{{cite web|url=http://www.atacarnet.com/carnet-countries |title=Carnet Countries|website=atacsrnet.com - Corporation for International Business}}
  • When an individual or an organization ships goods across the borders, one must use other customs declaration forms, such as a commercial invoice, or a proforma invoice, an import declaration form, an ATA Carnet, or a re-export declaration. Incoterms on these forms define the shipment and customs declaration. A Harmonized System Code (Hs code or harmonized code) might be required to define the type of goods and their associated tax rate. The importer is usually required to provide information about the goods' country of origin and the certificate of origin. Errors on the forms can cause delays or confiscation of the goods. For that reason, importers often use a customs brokerage to clear goods through customs.{{cite web|url=https://help.cbp.gov/s/article/Article-418?language=en_US|website= US Customs and Border Patrol|title=Importers - Who needs a Customs Broker to Help Clear Goods Through CBP?}}

Some nations require a customs declaration form from each person crossing the border, while other nations require one form per family traveling together. A family is usually defined as family members residing in the same household, who are related by marriage, adoption, blood, or domestic relationship.{{cite web |url=https://www.cbp.gov/travel/CBP-declaration-form-6059B |website=U.S. Customs and Border Protection |title=Declaration Form 6059B, CBP Issues New Customs Declarations Form, Features Expanded Definition of Family Members |access-date=2016-08-31 |archive-url=https://web.archive.org/web/20160915194601/https://www.cbp.gov/travel/CBP-declaration-form-6059B |archive-date=2016-09-15 |url-status=dead }}{{cite web|url=http://www2.stats.govt.nz/domino/external/quest/sddquest.nsf/12df43879eb9b25e4c256809001ee0fe/9226dae2ca1cf9564c2569650002caeb?OpenDocument|title=NZIS431 - New Zealand Passenger Departure Card|website=Statistics New Zealand|url-status=dead|archiveurl=https://web.archive.org/web/20081015173611/http://www2.stats.govt.nz/domino/external/quest/sddquest.nsf/12df43879eb9b25e4c256809001ee0fe/9226dae2ca1cf9564c2569650002caeb?OpenDocument|archivedate=2008-10-15}}{{cite web|url=http://www.immi.gov.au/managing-australias-borders/border-security/travel/passenger-cards/index.htm|title=Passenger Cards|author=Department of Immigration and Citizenship|website=Australian Government|access-date=2016-08-31|archive-url=https://web.archive.org/web/20150213195532/http://www.immi.gov.au/managing-australias-borders/border-security/travel/passenger-cards/index.htm|archive-date=2015-02-13|url-status=dead}}

File:US CBP Form 6059B.png

Selected jurisdictions

=Australia=

The Department of Immigration and Border Protection handles the customs imports and exports of Australia. Incoming passengers are required to declare for inspection all food, plant material and animal products on arrival in Australia.{{Cite web|last=Agency|first=Digital Transformation|title=Customs and quarantine|url=https://info.australia.gov.au/information-and-services/passports-and-travel/customs-and-quarantine|access-date=2021-10-27|website=info.australia.gov.au|language=English}}

=Canada=

Customs declaration managed by the Canada Border Services Agency:

  • Each Canadian resident returning to Canada can have a personal exception on goods and gifts purchased or received in another country. Personal exceptions are based on the length of the absence from the country. 24 hours, 48 hours, or 7 days.
  • Alcohol limitations: 1.5 L of wine or 1.14 L of liquor or 24 x 355 mL cans or bottles (8.5 L) of beer or ale. (Must be of legal age in the province of importation.) Tobacco limitations, 200 cigarettes, 200 tobacco sticks, 50 cigars or cigarillos and 200 grams of manufactured tobacco (Special Duty may apply).
  • Each individual must declare travelling with $10,000 or more in cash.[http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e311-eng.pdf Canada Customs declaration]{{Cite web|last=Government of Canada|first=Canada Border Services Agency|date=2013-12-11|title=Services and information for visitors|url=https://www.cbsa-asfc.gc.ca/travel-voyage/ivc-rnc-eng.html|access-date=2021-10-27|website=www.cbsa-asfc.gc.ca}}

=China=

{{main|Customs clearance in China}}

General Administration of Customs handles the customs imports and exports for the Government of China.{{Cite web|title=Home - GACC|url=http://english.customs.gov.cn/|access-date=2021-10-27|website=english.customs.gov.cn}}{{Cite web|title=Standards on Completion of Customs Declaration Forms for Import/Export Goods|url=http://english.customs.gov.cn/Statics/7d65e215-13ed-4a3e-baa1-797f01e5e902.html|access-date=2021-10-27|website=english.customs.gov.cn}}

=European Union=

The European Union's Directorate-General for Taxation and Customs Union is responsible for taxation and Customs Union matters.European Commission, [https://ec.europa.eu/info/departments/taxation-and-customs-union_en Taxation and Customs Union], accessed 8 February 2022 The European Union Customs Union regulates trade in the EU. The European Customs Information Portal is an importing and exporting service provided by the EU.{{Cite web|title=Homepage|url=https://ec.europa.eu/taxation_customs/index_en|access-date=2021-10-27|website=ec.europa.eu|language=en}}[http://ec.europa.eu/taxation_customs/common/faq/customs/faq_1178_en.htm FAQ: Customs, Taxation and Customs Union], European Commission, Retrieved 20 August 2016. Some territories within the EU do not participate in the customs union, usually as a result of their geographic circumstances. Through agreements, the EU has customs unions with Andorra, San Marino, and Turkey respectively, with the exceptions of certain goods.[http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/customs_unions/index_en.htm EU Customs unions, Taxation and Customs Union], European Commission. Retrieved 20 August 2016.{{Cite web|title=Customs declaration|url=https://ec.europa.eu/taxation_customs/business/customs-procedures-import-and-export/customs-procedures/customs-declaration_en|access-date=2021-10-27|website=ec.europa.eu|language=en}}

=Hong Kong=

The Customs and Excise Department handles the customs imports and exports for Hong Kong.[http://www.customs.gov.hk Hong Kong Customs and Excise (official website)] {{in lang|en|zh}}

{{Cite web|title=Hong Kong Customs and Excise Department - Types of Declaration Forms|url=https://www.customs.gov.hk/en/cargo_clearance/declaration/lodgement/types/|access-date=2021-10-27|website=www.customs.gov.hk}}

=India=

The Central Board of Indirect Taxes and Customs handles the customs imports and exports of India.{{citation |url=http://www.livemint.com/Politics/gfaXskjgXYGaCTqUchfNvO/Arriving-at-a-consensus-with-states-critical-for-GST-impleme.html |title=India, Arriving at consensus with states critical to implement GST: Hasmukh Adhia |work=Live Mint |date=6 August 2016 }}

Items prohibited for import:{{Cite web|url=http://www.cbic.gov.in/resources//htdocs-cbec/customs/forms_pdf/cs-bgge-declare-form1-ason19feb2014.pdf|title=cs-bgge-declare-form1-ason19feb2014.pdf|last=|first=|date=|website=cbic.gov.in/|publisher=Central Board of Indirect Taxes and Customs|page=2|type=pdf|url-status=live|archive-url=https://web.archive.org/web/20180713233622/http://www.cbic.gov.in:80/resources/htdocs-cbec/customs/forms_pdf/cs-bgge-declare-form1-ason19feb2014.pdf |archive-date=2018-07-13 |access-date=19 April 2020}}

  • Maps and literature where Indian external boundaries have been shown incorrectly
  • Narcotic drugs and psychotropic substances
  • Goods violating any of the legally enforceable intellectual property rights
  • Wildlife products
  • Counterfeit currency notes/coin or fake currency notes
  • Specified Live Birds and animals

=Indonesia=

The Directorate General of Customs and Excise handles the customs imports and exports of Indonesia.[http://www.beacukai.go.id/faq/ketentuan-barang-bawaan-penumpang.html Indonesia Customs and Excise (official website)] {{in lang|en|id}}

=Kuwait=

The Kuwait Customs

  • Alcohol of all kinds is forbidden to enter.
  • Materials containing packaging. In quantities. Will be considered commercial and require a temporary import license
  • Fees for commercial materials 5%
  • Customs Broker https://www.eqab.net

=New Zealand=

The New Zealand Customs Service handles the customs imports and exports of New Zealand.[http://www.customs.govt.nz/Pages/default.aspx New Zealand Customs Service]{{Cite web |url=http://www.customs.govt.nz/outcommercial/preparetoexport/declarations/Pages/default.aspx |title=New Zealand commercial declaration |access-date=2016-09-01 |archive-url=https://web.archive.org/web/20160825055747/http://www.customs.govt.nz/outcommercial/preparetoexport/Declarations/Pages/default.aspx |archive-date=2016-08-25 |url-status=dead }}

=Pakistan=

Pakistan Customs handles the customs imports and exports for Pakistan and control of the list of tariffs in Pakistan.[http://www.fbr.gov.pk Pakistan Customs]

=Philippines=

The Bureau of Customs handles the customs imports and exports for Philippines.{{Cite web|title=Bureau of Customs {{!}} Department of Finance: Bureau of Customs|url=https://customs.gov.ph/|access-date=2021-10-27|language=en-US}}

=Poland=

The Customs Service of Poland handles the customs imports and exports for Poland.{{Cite web|title=Go to: Ministry of Finance - Portal gov.pl|url=https://www.gov.pl/web/finance|access-date=2021-10-27|website=Ministry of Finance|language=en-GB}}

=Russia=

The Federal Customs Service of Russia handles the customs imports and exports for the Russia. The Russian Customs Tariff covers the Federal Customs Service of Russia.{{Cite web |url=http://www.fms.gov.ru/ |title=Federal Customs Service of Russia |access-date=2016-09-01 |archive-date=2012-08-04 |archive-url=https://web.archive.org/web/20120804041150/http://www.fms.gov.ru/ |url-status=dead }}

=Singapore=

Singapore Customs handles the customs imports and exports for Singapore.{{Cite web|title=Singapore Customs|url=https://customs.gov.sg/|access-date=2021-10-27|website=customs.gov.sg|language=en}}

=South Korea=

Korea Customs Service handles the customs imports and exports for South Korea.[http://www.customs.go.kr/ Korea Customs Service, Official website] {{in lang|ko}}

=Sri Lanka=

Sri Lanka Customs handles the customs imports and exports for Sri Lanka.[http://www.customs.gov.lk/ Sri Lanka Customs at] www.customs.gov.lk

=Sweden=

The Swedish Customs Service handles the customs imports and exports for Sweden.[http://www.tullverket.se/en/startpage.4.4ab1598c11632f3ba9280002814.html Swedish Customs Service]

=United Kingdom=

File:UKBA and Police.jpg (PCSO)]]

Border Force is a British law enforcement command within the Home Office, responsible for frontline border control operations at air, sea and rail ports in the United Kingdom. Previously part of the UK Border Agency which was replaced in 2013 by UK Visas and Immigration which now manages applications for people who want to visit, work, study or settle in the UK.

Border Force works with HM Revenue and Customs.Cabinet Office, [http://www.cabinetoffice.gov.uk/border_review.aspx Security in a global hub – Establishing the UK’s new border arrangements] {{webarchive|url=https://web.archive.org/web/20080906193105/http://www.cabinetoffice.gov.uk/border_review.aspx |date=2008-09-06 }}", last updated 16 June 2009.{{cite web |url=https://www.gov.uk/government/organisations/uk-border-agency |title=UK Border Agency |year=2013 |publisher=GOV.UK |accessdate=27 March 2013}} HMRC's [https://www.gov.uk/government/collections/customs-declaration-service Customs Declaration Service] (CDS) is replacing the long-standing CHIEF system of customs declaration.HMRC, [https://www.gov.uk/government/collections/customs-handling-of-import-and-export-freight-chief-replacement-programme Customs Declaration Service], updated 14 December 2018, accessed 8 November 2020

Post Brexit, the Northern Ireland Protocol came into effect on 1 January 2021, which was subsequently revised under The Windsor Framework, a legal agreement between the European Union and the United Kingdom which adjusts the operation of the Northern Ireland Protocol.

The Customs Declaration Service is also used for declarations on goods movements to or from Northern Ireland, including goods moving from Great Britain to Northern Ireland, but other customs declarations will continue to use CHIEF pending a longer-term move to the CDS. HMRC explains that "CHIEF is a reliable and robust platform" but "its age means it can’t easily keep pace with new technology".HMRC, [https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/930055/7228_CDS_toolkit_v11_accessible.pdf Customs Declaration Service Toolkit], published October 2020, accessed 8 November 2020

=United States=

{{main|Customs duties in the United States}}

Image:Global Entry Kiosk.jpg Kiosks, that can make a Customs declaration for the traveller.]]

  • U.S. Customs asks a Head of Household to complete the form (CBP Form 6059B {{as of|2016|July|lc=y}}). Family members residing in the same household, who are related by marriage, adoption, blood, or domestic relationship, can use one form.
  • For returning U.S. residents: The personal duty exemption for each family member is $800.00. For example, a family of five members returning is allowed a combined personal duty exemption of $4,000 (calculated as $800 for each family member multiplied by 5).{{Cite web|title=For U.S. Citizens/Lawful Permanent Residents|url=https://www.cbp.gov/travel/us-citizens|access-date=2021-10-27|website=U.S. Customs and Border Protection|language=en}}
  • For international visitors: US laws allow visitors some exemptions, like tobacco, gifts, personal effects, etc. The head of a household can complete a form for a family. It is good to check the current duties and exemptions to avoid tax or loss of goods.
  • Anyone travelling with more than $10,000 must declare it.[https://www.cbp.gov/travel/international-visitors cbp.gov, US Customs, US international visitors]{{Cite web|title=For Canadian and Mexican Citizens|url=https://www.cbp.gov/travel/canadian-and-mexican-citizens|access-date=2021-10-27|website=U.S. Customs and Border Protection|language=en}}

File:shannon2.jpg preclearance]]

  • At some international airports, the US operates United States border preclearance stations, where U.S. Customs and Border Protection is done before boarding the international flight.Batrawy, Aya. (January 26, 2014.) "[https://web.archive.org/web/20140126203639/http://www.seattlepi.com/news/world/article/US-Customs-passenger-facility-opens-in-UAE-5176441.php US Customs passenger facility opens in UAE]". Associated Press. Seattle Post Intelligencer. Archived from [http://www.seattlepi.com/news/world/article/US-Customs-passenger-facility-opens-in-UAE-5176441.php the original] {{webarchive |url=https://web.archive.org/web/20140126203639/http://www.seattlepi.com/news/world/article/US-Customs-passenger-facility-opens-in-UAE-5176441.php |date=January 26, 2014 }} on January 26, 2014.
  • If exporting goods that are valued more than $2,500, an extra form is required: the Electronic Export Information (EEI) form. The Automated Export System (AES) is the system used by U.S. exporters to electronically declare their international exports. This information is used by the Census Bureau to help compile U.S. export and trade statistics.{{Cite web|title=CBP Customer Service|url=https://help.cbp.gov/s/article/Article-292?language=en_US|access-date=2021-10-27|website=help.cbp.gov}}

See also

References

{{reflist}}

Gallery

File:Airport Customs.svg|International Customs sign

File: Detroit Customs.JPG|Detroit Customs stop

File: US Forces Customs 5648.JPG|US Forces Customs patch

File: RIAN archive 807762 Customs control at Sheremetyevo-2 international airport..jpg|Customs control at Sheremetyevo-2 international airport

File: Canadian Customs and Immigration sign.jpg|Canadian Customs and Immigration sign

File: CBP officer directing a truck.jpg|U.S. CBP officer directing a truck

File:CBP Badge.jpg|US CBP Badge

File: Inspected by US Customs Tape.jpg|Tape used by U.S. Customs and Border Protection to reseal packages that they have searched, and to indicate that they have done so

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