A customs declaration is the formal electronic statement submitted to customs authorities that places a consignment under a specific customs procedure, and for food imports it triggers duty assessment and determines which official controls apply.
In trade practice
In EU import practice, the customs declaration is lodged in the relevant national customs system and must include the Combined Nomenclature code, declared customs value, country of origin, transport details and references to accompanying documents such as the certificate of origin and phytosanitary certificate. For food products subject to official controls, the declaration is linked to the common health entry document submitted in the TRACES NT system. Errors in the commodity code or declared value are the most frequent causes of customs queries, additional checks or post-clearance audits. The declarant, usually the customs broker acting under direct or indirect representation, bears legal responsibility for the accuracy of the declaration.
In a specification
The commodity code and customs value stated on the customs declaration must be consistent with those in the commercial invoice and any other documents presented at the border; discrepancies between documents are a common trigger for documentary or physical checks.