Customs declaration

A customs declaration is the formal act by which an operator states the customs procedure to which goods are to be placed and gives the data customs need to assess duty, tax, and admissibility. It carries the tariff classification, customs value, origin, quantity, and procedure code, and is normally lodged electronically through a national system such as US ACE, UK CDS, or an EU member state’s import or export system. In the EU it follows the Union Customs Code declaration framework; the legacy paper form was the Single Administrative Document (SAD). A licensed customs broker usually lodges the declaration on the importer’s or exporter’s behalf, who remains liable for its accuracy.