Glossary term

Customs Clearance

The completion of customs formalities allowing goods to be released for import, export or transit.

The process of satisfying customs that goods may proceed: lodging the declaration, presenting supporting documents, paying or securing duty and taxes, and passing any examination.

Release is not the end of the matter. Most systems allow post-clearance audit for a period of years, so a clearance obtained on an incorrect declaration can be reopened long after the goods have been sold.