Customs declaration

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A customs declaration is a form that lists the details of goods that are being imported or exported when a citizen or visitor enters a customs territory (country's borders). [1] 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.

Contents

The declaration form helps the customs to control goods entering the country, which can affect the country's economy, security or environment. A levy duty may be applied.

Travellers have to declare everything they acquired abroad and possibly pay customs duty tax on goods. Some countries offer a duty-free allowance of certain products which may not need to be declared explicitly. [2]

Types of forms

Customs declaration used for parcels. USPS-CanadaPostCustomsDeclaration.jpg
Customs declaration used for parcels.

Some nations require a customs declaration form from each person crossing the border, while other nations require 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. [5] [6] [7]

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

Selected jurisdictions

Kuwait

The Kuwait Customs

Australia

The Department of Immigration and Border Protection handles the customs imports and exports of Australia. Incoming passengers are required to declare for inspection all food, plant material and animal products on arrival in Australia. [8]

Canada

Customs declaration managed by the Canada Border Services Agency:

China

General Administration of Customs handles the customs imports and exports for the Government of China. [11] [12]

European Union

The European Union's Directorate-General for Taxation and Customs Union is responsible for taxation and Customs Union matters. [13] The European Union Customs Union regulates trade in the EU. The European Customs Information Portal is an importing and exporting service provided by the EU. [14] [15] 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. [16] [17]

Hong Kong

The Customs and Excise Department handles the customs imports and exports for Hong Kong. [18] [19]

India

The Central Board of Indirect Taxes and Customs handles the customs imports and exports of India. [20]

Items prohibited for import: [21]

Indonesia

The Directorate General of Customs and Excise handles the customs imports and exports of Indonesia. [22]

New Zealand

The New Zealand Customs Service handles the customs imports and exports of New Zealand. [23] [24]

Pakistan

Pakistan Customs handles the customs imports and exports for Pakistan and control of the list of tariffs in Pakistan. [25]

Philippines

The Bureau of Customs handles the customs imports and exports for Philippines. [26]

Poland

The Customs Service of Poland handles the customs imports and exports for Poland [27]

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 [28]

Singapore

Singapore Customs handles the customs imports and exports for Singapore. [29]

South Korea

Korea Customs Service handles the customs imports and exports for South Korea. [30]

Sri Lanka

Sri Lanka Customs handles the customs imports and exports for Sri Lanka [31]

Sweden

The Swedish Customs Service handles the customs imports and exports for Sweden. [32]

United Kingdom

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

The UK Border Agency handles customs in the United Kingdom. The UK Border Agency works with HM Revenue and Customs. [33] [34] HMRC's Customs Declaration Service (CDS) is replacing the long-standing CHIEF system of customs declaration. [35]

When the Northern Ireland Protocol comes into effect on 1 January 2021, the Customs Declaration Service will also be used for declarations on goods movements to or from Northern Ireland, including goods moving from Great Britain to Northern Ireland, [35] but other customs declarations will continue to use CHIEF pending a longer-term move to the CDS. HMRC explains that "CHIEF is a reliable and robust platform" but "its age means it can’t easily keep pace with new technology". [36]

United States

U.S. Global Entry Kiosks, that can make a Customs declaration for the traveller. Global Entry Kiosk.jpg
U.S. Global Entry Kiosks, that can make a Customs declaration for the traveller.
Shannon Airport preclearance Shannon2.jpg
Shannon Airport preclearance

See also

Related Research Articles

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References

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