Customs declaration of goods

What is the customs declaration of goods?


The customs declaration, like any other declaration, is a manifestation of facts and concepts made by a person. A customs declaration may mean the act by which the consignee and/or importer of the goods expresses their wish or intention to give the goods a customs destination provided for by the law of the country, stating that it meets the requirements laid down for that mandatory to comply with its declaration obligations.


Who regulates the customs declaration of goods?


The customs declaration of goods interned or arranged for departure from the customs territory is governed by Article 86 of the General Customs Law which shall determine the amount of the customs tax obligation and the advance payment of the taxes, where and when conditions are available through regulation.


The role of the customs agent in the declaration of goods

The customs declaration is made by the customs agent who shall be responsible for providing the information and data necessary to determine the customs tax obligation (especially with regard to the description of the goods, their classification tariff, the customs value of the goods, the quantity, the applicable taxes and compliance with the tariff and non-tariff regulations governing the goods).

The declaration contains information concerning the buyer, the seller, the commercial transaction, goods, and whatever is necessary to verify the quantity, quality, nature and origin of the goods referred to in the declaration.

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