Customs declaration

Customs declaration is a form that is required by most nations - countries when a citizen or a visitor or goods are entering that nation's borders, called import. The purpose of the import form is to declare what goods are being brought into the nation, as some countries may have Import quotas (limits), customs excise taxes, or bans from entry on some goods or quantities of goods. The form is also used to calculate any applicable tariffs or duties.^[1]

Types of forms

• If traveling with your goods the form is called a customs arrival card, or a landing card, or an entry voucher. The traveler or family members are required to complete the form, sign it, and then submit it to the customs and/or border protection official before arriving into the nation. Most nations require declaration of: alcoholic drinks, tobacco products, animals, fresh food, plant material, seeds, soils, meats, and animal products.
• If not traveling with the goods, which are shipped, one must use other customs declaration forms, such as: a commercial invoice, or a proforma invoice, or an import declaration form, or an ATA Carnet, or a re-export declaration. Incoterms on these forms define the shipment and customs declaration. For example, the form many require an Hs code (harmonize code), which helps define the type of goods and their associated tax rate, if any. Also, the forms normally require the traveler to note the country of origin of the goods and may sometimes require a certificate of origin. These forms can also be used when hand carrying goods across a border.^[2] 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. ^[3]

Who must complete a customs declaration form?

Some nations require a customs declaration form from each person who is traveling with imported goods; some other nations require only one form per family arriving together. A family is usually defined as family members residing in the same household, who are related by marriage, adoption, blood, or domestic relationship. International flights travelers are often required to complete the form cards and present the custom form with their passports at immigration checkpoints.^[4][5][6]

U.S. Customs and Border Protection Form 6059B (arrival card)

Selected jurisdictions

Australia

Australian Customs Service handles the customs imports and exports of Australia.^[7]

Canada

Customs declaration managed by the Canada Border Services Agency:

• Each Canada resident returning to Canada can bring in without tax, goods and/or gifts purchased or received out of Canada: if gone for 48 hours or more CAN$800, this includes alcohol and tobacco see visitor below.
• Each visitor is limited to for duty free entry: Gifts (excludes alcohol and tobacco) no more CAN$60 each. 1.5 Liter of wine or 1.14 Liters of liquor or 24 cans at 355 ml beer or 8.5 L bottles of beer or ale. 200 cigarettes, 200 tobacco sticks, 50 cigars or cigarillos and 200 grams of raw tobacco.
• Traveling with more than $10,000.00 must be declared.

^[8][9]

China

General Administration of Customs handles the customs imports and exports for the Government of China.^[10][11]

European Union

The European Union has a European Commission for Taxation and Customs Union. European Union Customs Union sets trade in the EU. European Customs Information Portal is an importing and exporting service provided by the EU.^[12][13] Some territories within the EU do not participate in the customs union, usually as a result of their geographic circumstances. Through agreements, the EU is in customs unions with Andorra, San Marino, and Turkey respectively, with the exceptions of certain goods.^[14][15]

Hong Kong

Customs and Excise Department handles the customs imports and exports for Hong Kong.^{[16] [17]}

India

Central Board of Excise and Customs handles the customs imports and exports of India.^[18]

New Zealand

New Zealand Customs Service handles the customs imports and exports of New Zealand.^[19][20]

Pakistan

Pakistan Customs handles the customs imports and exports for Pakistan and control of the list of tariffs in Pakistan.^[21]

Philippines

Bureau of Customs handles the customs imports and exports for Philippines.^[22]

Poland

Customs Service of Poland handles the customs imports and exports for Poland^[23]

Russia

Federal Customs Service of Russia handles the customs imports and exports for the Russia. Russian Customs Tariff cover the Federal Customs Service of Russia ^[24]

Singapore

Singapore Customs handles the customs imports and exports for Singapore.^[25]

South Korea

Korea Customs Service handles the customs imports and exports for South Korea.^[26]

Sri Lanka

Sri Lanka Customs handles the customs imports and exports for Sri Lanka^[27]

Sweden

Swedish Customs Service handles the customs imports and exports for Sweden.^[28]

United Kingdom

UK Border Agency handles customs in the United Kingdom. UK Border Agency works with HM Revenue and Customs.^[29][30]

The UKBA often cooperated with the Police, such as at this customs raid. The officer on the left is a Police Community Support Officer (PCSO)

United States

U.S. Global Entry Kiosks, that can make a Customs declaration for the traveler.

• U.S. Customs asks the Head of household to complete the form (as of July 2016, CBP Form 6059B is used). 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 times 5).^[4][31]
• For international visitors: US laws allow visitors some exemptions, like: tobacco, gifts, personal effects, and like etc. Head of house hold can complete a form for a family. It is good to check the current duties and exemptions to avoid tax or lose of goods.
• Anyone traveling with more than $10,000.00 must declare it.^[4][32][33]

Shannon Airport preclearance

• 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.^[34]
• If exporting goods valued more than $2,500.00 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, known as Electronic Export Information (EEI). This information is used by the Census Bureau to help compile U.S. export and trade statistics.^[35]

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

Gallery

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  International Customs sign
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  Detroit Customs stop
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  US Forces Customs patch
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  Customs control at Sheremetyevo-2 international airport
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  Canadian Customs and Immigration sign
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  U.S. CBP officer directing a truck
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  US CBP Badge
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  Tape used by U.S. Customs and Border Protection to reseal packages that they have searched, and to indicate that they have done so