Publication date: 11.06.2024
Preparation of customs declarations: procedure, requirements and common mistakes
Introduction
The preparation of customs declarations is an important step in the customs clearance of goods imported or exported from the customs territory of Ukraine. Correct completion of customs declarations facilitates the quick passage of customs control and avoids possible delays and fines. In this article, we will discuss the procedure for filling out customs declarations, the basic requirements for them, and common mistakes to avoid.
Procedure for processing customs declarations
The main stages
Preparation of documents:
- The first step is to prepare the necessary documents to support the data entered in the customs declaration. These may include commercial invoices, contracts, transportation documents, certificates of origin, etc.
Filling out a customs declaration:
- The customs declaration is filled out in specialized software or on a paper form. It contains basic information about the goods: description, quantity, value, country of origin, customs regime, etc.
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Filing a customs declaration:
- The completed customs declaration is submitted to the customs authority together with all the necessary documents. This can be done electronically through the Single Window or in hard copy.
Inspection by customs authorities:
- The customs authorities check the accuracy of the customs declaration and the compliance of the submitted documents. If inaccuracies or errors are found, the declarant may be given time to correct them.
Payment of customs duties:
- After the customs declaration is verified and customs payments are calculated, the declarant pays them. This may include customs duties, VAT, excise taxes, etc.
Production of goods:
- After payment of customs duties and completion of all necessary procedures, the customs authority authorizes the release of goods into the declared customs regime.
Basic requirements for customs declarations
Accuracy and completeness of data:
- All data entered in the customs declaration must be accurate and complete. This applies to the description of the goods, their quantity, value, UKTZED code, etc.
Compliance of documents:
- All documents attached to the customs declaration must correspond to the data specified in the declaration. Any discrepancies may result in delays and additional inspections.
Compliance with submission deadlines:
- The customs declaration must be filed within the established deadlines. Delays in filing may result in additional costs and penalties.
Typical mistakes in the preparation of customs declarations
Incorrect product code:
- One of the most common mistakes is the incorrect determination of the UKTZED product code. This can affect the amount of customs duties and the application of tariff and non-tariff regulatory measures.
Discrepancy in the cost of goods:
- Errors in determining the customs value of goods can lead to incorrect calculation of customs payments. It is important to accurately account for all cost components, including transportation costs, insurance, etc.
Insufficient information about the product:
- An incomplete or incorrect description of goods may result in delays in customs clearance. It is important to provide detailed information about the goods, including technical characteristics, composition, purpose, etc.
Incorrect filling of the declaration columns:
- Errors in filling in certain columns of the customs declaration may lead to its rejection.
