customs declaration

Customs declaration

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.
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]
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]
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]
Customs declaration managed by the Canada Border Services Agency:
General Administration of Customs handles the customs imports and exports for the Government of China.^[11][12]
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]
The Customs and Excise Department handles the customs imports and exports for Hong Kong.^{[18] [19]}
The Central Board of Indirect Taxes and Customs handles the customs imports and exports of India.^[20]
Items prohibited for import:^[21]
The Directorate General of Customs and Excise handles the customs imports and exports of Indonesia.^[22]
The Kuwait Customs
The New Zealand Customs Service handles the customs imports and exports of New Zealand.^[23][24]
Pakistan Customs handles the customs imports and exports for Pakistan and control of the list of tariffs in Pakistan.^[25]
The Bureau of Customs handles the customs imports and exports for Philippines.^[26]
The Customs Service of Poland handles the customs imports and exports for Poland.^[27]
The Federal Customs Service of Russia handles the customs imports and exports for the Russia. The Russian Customs Tariff covers the Federal Customs Service of Russia.^[28]
Singapore Customs handles the customs imports and exports for Singapore.^[29]
Korea Customs Service handles the customs imports and exports for South Korea.^[30]
Sri Lanka Customs handles the customs imports and exports for Sri Lanka.^[31]
The Swedish Customs Service handles the customs imports and exports for Sweden.^[32]
Border Force is a British law enforcement command within the Home Office, responsible for frontline border control operations at air, sea and rail ports in the United Kingdom. Previously part of the UK Border Agency which was replaced in 2013 by UK Visas and Immigration which now manages applications for people who want to visit, work, study or settle in the UK.
Border Force 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]
Post Brexit, the Northern Ireland Protocol came into effect on 1 January 2021, which was subsequently revised under The Windsor Framework, a legal agreement between the European Union and the United Kingdom which adjusts the operation of the Northern Ireland Protocol.
The Customs Declaration Service is also 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]

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