Glossary term
Customs Declaration
The formal statement to customs of what is being imported or exported, its classification, value and origin.
The statement by which an importer or exporter tells customs what the goods are, how they are classified, what they are worth, where they originate and what procedure is claimed.
It is a legal declaration. Errors in classification, value or origin are the three that carry consequences, because each changes the duty payable, and each is checkable by customs years afterwards.