Customs declaration is a form that lists down the details of goods that are being imported or exported when a citizen or visitor entering the customs territory (country's borders). 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 the goods that entered the country, which can affect the country's economy, security or environment. The levy duty is applied to ensure that restricted items are not brought into the country. Similar restrictions may apply to goods being exported if export restrictions are in place.
Travellers have to declare everything they acquired abroad and pay customs duty tax on goods exceeding imposed quantity limits, though some countries offer a duty-free allowance of certain products which may not need to be declared explicitly.
Video Customs declaration
Types of forms
- 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 up the form, sign and submit to the customs or border protection officer before entering the country.
- 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. An 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.
Some nations require a customs declaration form from each person crossing the border, while other nations require only 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.
Maps Customs declaration
Selected jurisdictions
Australia
The Australian Customs Service handles the customs imports and exports of Australia.
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.
China
General Administration of Customs handles the customs imports and exports for the Government of China.
European Union
The European Union has a European Commission for Taxation and Customs Union. The European Union Customs Union sets trade in the EU. The European Customs Information Portal is an importing and exporting service provided by the EU. 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.
Hong Kong
The Customs and Excise Department handles the customs imports and exports for Hong Kong.
India
The Central Board of Excise and Customs handles the customs imports and exports of India.
Indonesia
The Directorate General of Customs and Excise handles the customs imports and exports of Indonesia.
New Zealand
The New Zealand Customs Service handles the customs imports and exports of New Zealand.
Pakistan
Pakistan Customs handles the customs imports and exports for Pakistan and control of the list of tariffs in Pakistan.
Philippines
The Bureau of Customs handles the customs imports and exports for Philippines.
Poland
The Customs Service of Poland handles the customs imports and exports for Poland
Russia
The Federal Customs Service of Russia handles the customs imports and exports for the Russia. Russian Customs Tariff cover the Federal Customs Service of Russia
Singapore
Singapore Customs handles the customs imports and exports for Singapore.
South Korea
Korea Customs Service handles the customs imports and exports for South Korea.
Sri Lanka
Sri Lanka Customs handles the customs imports and exports for Sri Lanka
Sweden
The Swedish Customs Service handles the customs imports and exports for Sweden.
United Kingdom
The UK Border Agency handles customs in the United Kingdom. The UK Border Agency works with HM Revenue and Customs.
United States
- U.S. Customs asks the Head of a household to complete the form (CBP Form 6059B as of July 2016). 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).
- 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.
- At some international airports, the US operates United States border preclearance stations, where U.S. Immigration and Customs Enforcement is done before boarding the international flight.
- 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.
See also
References
External links
- U.S. Customs and Border Protection at cbp.gov
- U.S. The Department of Homeland Security at dhs.gov
- US Coastguard at gocoastguard.com
- Canada Border Services Agency at cbsa-asfc.gc.ca
- Customs Declaration Form / Bill of Entry Export for South Africa
- Customs, How to complete the customs declaration for Belize
- Customs Declaration for Japan
- Japan customs declaration form
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Source of article : Wikipedia
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