Customs declaration
A customs declaration is the official document setting out the details of goods entering or leaving EU customs territory, and the legal act by which
Official source: Customs declaration - Taxation and Customs Union - European Commission →
an operator states the intention to place those goods under an EU customs procedure. It is normally lodged at the customs office of the country where the goods are presented on entry, and the parties involved are generally expected to be established in the EU. The Union Customs Code requires declarations to be made online, allows an oral declaration in limited cases such as non-commercial goods, and recognises certain other acts as a declaration. Simplifications exist, including incomplete declarations, entry in the declarant's records and a single declaration covering several tariff subheadings, dutiable at the highest rate among them.
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