2. Clearance of goods and other customs procedures

2.2. The Role of the Goods Declaration

Once goods have been imported, they are placed under a customs procedure within a certain time. Examples of customs procedures include home consumption (or home use), temporary admission, transit, and customs warehousing. The declarant indicates which procedure is to be applied to the goods by lodging a Goods declaration.

Goods declarations can be lodged manually or electronically using electronic data interchange (EDI). They often combine information required by Customs with information required by other agencies such as Quarantine or Health administrations. Where the Goods declaration is submitted by EDI, the World Customs Organization (WCO) encourages the use of the internationally accepted standards for customs messages developed under United Nations Electronic Data Interchange for Administration, Commerce, and Transport (UNEDIFACT).

Module activity – Customs requirements

Customs usually requires the following particulars in full detail or by code sets, as applicable:

a)    The Customs procedure requested

b)   Particulars relating to persons:

·      Name and address of the declarant

·      Name and address of the importer

·      Name and address of the consignor

c)    Particulars relating to transport:

·      Mode of transport

·      Identification of the means of transport

d)   Particulars relating to the goods:

·      Description of the goods

·      Tariff classification of the goods

·      Country of origin

·      Country of dispatch or export

·      Country of destination

·      Description of the packages (number, nature, marks and numbers), and quantity, gross weight and net weight of the goods

e)   Particulars for the assessment of import/export duties and taxes:

·      Rates of import or export duties and taxes

·      Dutiable value or invoice price

·      Exchange rate

·      Information concerning tax bases other than value, such as weight, liters for alcohol products, carats for gold or gems, etc.

·      Terms of delivery

f)     Other particulars:

·      Information concerning preferential or other special treatment

·      Reference to documents submitted in support of the Goods declaration

·      Place, date and signature of the declarant

From the list above:

1.    Select the four (4) Particulars you consider to be of most importance to Customs in your country or region.

2.    Explain why you believe the selected Particulars are important to Customs.

 

Post your answer, approximately 250 words, to the Discussion Forum.