Documents
Customs declaration
The formal filing to customs that declares goods for export, import, transit or another procedure.
In four languages
A customs declaration tells customs what the goods are, their HS code, value, origin, quantity and the procedure requested, such as export, import for local use, import into a free zone, or transit. In China, export declarations are filed through the Single Window by a registered customs broker, with the invoice, packing list and declaration elements for each HS code. In the UAE, the import declaration is filed under the importer's customs code, and duty and VAT are calculated from it. The declaration is also proof of import or export later, for example for re-export or duty refunds. Example: a Dubai trader files an import for local use declaration for a container of shoes. After paying 5% duty and VAT, the trader keeps the declaration copy, which is later needed to show duty was paid when some pairs are trucked to Oman.
Questions
Who files the customs declaration?
A licensed customs broker or clearing agent, under the exporter's or importer's registration. The importer remains responsible for the content.
How long should I keep customs declarations?
Keeping them for at least 5 years is recommended in the UAE for customs and tax purposes.