In this article, we are going to introduce and fully review the customs declaration. Stay with us in the rest of this article to learn how to prepare a customs declaration, the information contained in the declaration, how to clear goods from customs, customs tariffs, and the necessary documents and permits to attach to the customs declaration.
Definition of customs declaration
A customs declaration contains information and details related to export or import shipments. During the export and import process, every product must first enter the customs. At the stage of issuing a clearance permit, the customs of a country, according to its own rules, needs to receive sufficient information about the cargo in question. This information required for licensing is included in the customs declaration.
According to the definition provided by the World Customs Organization (WCO), a customs declaration is any statement or action that is accepted by the customs and provides the information or details required by the customs.
How to prepare a customs declaration
The customs declaration must be prepared by the representative of the trading company, the owner of the goods or the customs broker. This statement is issued in two copies, both of which need to be signed and dated. It is also necessary to attach other documents to the declaration form. These documents include purchase invoices, bank documents, certificates of origin and legal licenses related to export and import.
In the customs declaration form, specific information is requested about the desired product. The complete specifications of the goods, the value of the goods and the company importing or exporting the goods are among these requested information. In the declaration, information such as the country of origin and destination, the method of transporting the goods, the number of goods and the weight of the goods should also be mentioned.
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How to clear goods
After submitting the customs declaration along with the attached documents, the customs assessor should examine the declaration sheet and other documents. At this stage, the specifications of the goods should be matched with the information provided in the declaration and a detailed check should be made to ensure that there is no discrepancy between the customs cargo and the information included in the declaration. At this stage, the amount of customs tariff is also determined by the appraiser according to the relevant criteria.
If there is a discrepancy between the shipment and its declaration, the owner of the goods will be fined. Depending on the amount of discrepancy, this fine can be turned into not issuing a clearance permit. But if there is no discrepancy, the declaration form is signed by the appraiser and given to the appraisal service expert. The expert of the evaluation service also signs the statement after reviewing it and delivers it to the head of the evaluation service. After reviewing and evaluating the statement, the head of the evaluation service signs it and provides it to the fund and license issuing unit. At this stage, after the necessary checks, a customs license is issued and stamped and signed by the fund manager.
After going through the legal procedures of clearance, the representative of the trading company, the owner of the goods or the customs broker can receive the desired cargo from the customs with the customs declaration in hand. If the recipient of the goods is a person other than the owner of the goods, this person should also bring his power of attorney or representation in addition to the declaration form.
What documents and permits should be attached to the customs declaration?
Among the most important documents and permits that must be attached to the customs declaration form, the following can be mentioned:
bill of lading
• Clearance
• Declaration of currency supply
• Policy
• Operation license
• Official power of attorney
• Permission to place an order
• invoice
• Copy of valid business card
• Invoice or purchase list
• Certificate of Origin
• Baling list
• export license
• Necessary licenses including health certificate, standard certificate, plant quarantine and atomic energy
Tariffs
Customs tariff refers to taxes and duties that are collected from the commercial company or the owner of the goods during the clearance process of a shipment. The amount of this tariff is different for different goods, and its exact amount is included in the catalog of the complete nomenclature. Nomenclature is actually a coordinated system of description and coding of goods. This system is used internationally by more than two hundred countries. In this catalog, in addition to the customs tariff table, other information such as specifications and description of goods, executive laws and the full text of the international convention are also included.
The goods in this catalog are classified in twenty one different categories. Each of these classes has its own tariff rate, and of course, each class is also divided into several sub-classes. The highest customs tariffs belong to luxury goods, works of art and antiques. The lowest tariffs also belong to plant and animal products, live animals and basic goods. Of course, it should be said that every country has its own customs tariffs and tax exemptions at any particular time, which are determined according to the macroeconomic policies of that country.