Submission of declaration

Submission of declaration is the lodging of a customs entry, the formal act of presenting goods data to customs to obtain import, export, or transit clearance. The declarant files the tariff classification, customs value, origin, and procedure code electronically through the national customs system, such as US ACE, the UK CDS that replaced CHIEF, or any EU member system under the Union Customs Code. Customs registers the declaration, applies risk-based selectivity, assesses duty and tax, and grants release. Under the WTO Trade Facilitation Agreement and the WCO Revised Kyoto Convention, pre-arrival lodging is encouraged so release can follow promptly on arrival.