Definition and the legal value of the customs declaration

The customs declaration is a mandatory document when importing and exporting goods , providing detailed information about the goods to the Customs authority . So what is the meaning and legal value of the customs declaration for related parties ? The article will provide definitions , functions of the customs declaration , analyze its legal value for importing and exporting enterprises as well as the Customs authority .

Table of Contents

C ustoms declaration

What is Customs Declaration?

Customs declaration is a type of mandatory legal document that organizations and individuals must submit to Customs, providing comprehensive details related to exported or imported goods when going through customs procedures.

The content of the declaration includes information about the consignee, exporter/importer, details of the goods such as quantity, type, origin, and customs criteria such as assessed value for tax calculation, tax rates, and the amount of tax to be paid. This information is crucial for determining tax obligations related to the shipment.

Definition and the legal value of the customs declaration 1 1

Customs declaration for export goods

Functions of Customs Declaration

The customs declaration has 4 basic functions:

With the above functions, it can be seen that the customs declaration has an important legal position for the import-export activities of enterprises.

Legal Value of the Customs Declaration

In the set of documents for customs procedures, the customs declaration is the most compulsory and critical legal document.

Without the declaration, the set of customs documents cannot be formed or distinguished from other types of documents. Therefore, the declaration is considered the focal document of the set of customs documents due to the following functions and legal values:

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Legal value of Customs Declaration

According to regulations, the customs declaration is a compulsory legal document that cannot be missing from the set of import/export documents. If there are only accompanying documents such as contracts, bills of lading, invoices without the declaration, the Customs authority cannot carry out procedures for that shipment.

Therefore, the declaration is considered the key legal basis for forming the set of customs documents. Accompanying documents are only viewed as supplementary information to the declaration and cannot replace it.

Due to its importance, the customs declaration must follow the official template provided by the Customs authority, cannot be adjusted without permission, and is valid within 15 days from registration. Any modifications or supplements to the declaration must also comply with proper procedures and regulations prescribed by law.

In conclusion, it can be affirmed that the customs declaration is the key element to form and distinguish customs documents from other types of documents.

Customs Clearance Services at SSR Logistics

To facilitate the declaration process of customs declarations as well as simplify customs procedures for businesses, SSR Logistics has been providing comprehensive solutions for the following customs services:

In addition to customs procedure services, with a system of modern warehouses and experienced transportation staff, SSR Logistics also provides a variety of supporting services such as: warehouse leasing , domestic transportation , international transportation by sea and air , and international express delivery .

With its experienced staff and professional working process, SSR Logistics is confident to deliver the best customs services to help customers maximize time and cost savings for their import and export activities.

Therefore, through the article, it can be observed that the customs declaration is a mandatory legal document, playing a pivotal role in establishing the rights and obligations of the parties involved in import and export activities.

An accurate and complete declaration on the customs form is the foundation for a smooth customs clearance process. Therefore, businesses need to focus on accurately declaring customs information, avoiding errors that could lead to legal violations. Explore more articles in our Logistics Knowledge section.

If you are facing difficulties in the customs declaration process, feel free to contact SSR Logistics for free customs procedures consultation. With an experienced team of experts and comprehensive solutions, SSR Logistics will assist in ensuring smooth and highly effective import and export operations for your business.