How do I file a customs declaration?
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Who verified what, and when (sources open for check).
📋 Direct Answer
[Figure withdrawn] Check the official page: https://www.wcoomd.org/en.aspx. Public compilation, not tax advice.
Check the official pageA customs declaration needs a correct HS code, an accurate customs value, and the commercial documents (invoice, packing list, origin if claimed). For EU imports, an import declaration is required from 1 July 2021 regardless of value; consignments not exceeding €150 can use IOSS to declare and pay import VAT. China export supervision codes (general trade vs 9610/9710/9810 ecommerce) are defined in GACC announcements — use the dedicated 9610/9710/9810 guide, not the WCO homepage.
🌍 Market-Specific Details
EU
Registration threshold: €10,000 cross-border sales
US
Sales tax varies by state
CN-export
Export VAT refund applicable
📝 Step-by-Step Guide
Prerequisites
- •Basic business registration
- •Tax identification number
- 1
Import Declaration () - Step 1
Obtain EORI number in destination country (required for EU imports)
- 2
Import Declaration () - Step 2
Classify goods with correct HS code
- 3
Import Declaration () - Step 3
Calculate CIF value: product cost + insurance + freight
- 4
Import Declaration () - Step 4
File customs declaration via broker or electronic system
- 5
Import Declaration () - Step 5
Pay applicable duties + import VAT
- 6
Import Declaration () - Step 6
Release: goods cleared for domestic delivery
- 7
Export Declaration () - Step 1
Register as customs declaration unit ()
- 8
Export Declaration () - Step 2
Prepare: commercial invoice, packing list, sales contract
- 9
Export Declaration () - Step 3
Select correct trade mode: 0110 (general) or 9610/9810 (e-commerce)
- 10
Export Declaration () - Step 4
File declaration with customs broker
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| DDP (Delivered Duty Paid) | 10-20% higher shipping + duty advance (commercial quote) | one-time |
| DAP (Delivered at Place) | Standard shipping rates (commercial quote) | one-time |
| Self-filing customs declaration | €200-500/shipment for in-house team (commercial quote) | one-time |
| Total Estimate | €210 – €520 | Varies by jurisdiction |
Customs fraud (false declarations, undervaluation) carries severe penalties including fines, seizure, and criminal prosecution.
Penalties can include fines up to the declared value of goods, permanent ban from importing, and in serious cases criminal charges.
🛡️ Prevention Steps
- ✓Always declare accurate values and HS codes
- ✓Keep purchase invoices and shipping records for 5+ years
- ✓Use a licensed customs broker for complex shipments
Item by Item
InfoImport Declaration ()
- 1Obtain EORI number in destination country (required for EU imports)
- 2Classify goods with correct HS code
- 3Calculate CIF value: product cost + insurance + freight
- 4File customs declaration via broker or electronic system
- 5Pay applicable duties + import VAT
- 6Release: goods cleared for domestic delivery
InfoChina export declaration
- 1Register as a customs declaration unit in China
- 2Prepare: commercial invoice, packing list, sales contract
- 3Pick the GACC supervision code that matches the goods flow; 9610/9710/9810 are defined in Customs announcements, see export-code-9610-9710-9810
- 4File declaration with customs broker
- 5Customs inspection (if selected) and release
- 6Obtain customs declaration receipt for VAT refund
Comparison
| DDP (Delivered Duty Paid) | DAP (Delivered at Place) | Self-filing customs declaration | |
|---|---|---|---|
| Pros |
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| Cons |
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| Best For | B2C sellers wanting premium customer experience | B2B sellers or low-value goods where buyer expects to handle customs | High-volume sellers with dedicated logistics team |
| Est. Cost | 10-20% higher shipping + duty advance | Standard shipping rates | commercial quote — confirm with the provider; this page does not publish a fixed official fee |
Common Mistakes
❌ Using wrong HS code to get lower duty rate
💥 Consequence: Customs audit, back-payment of duties + penalties up to 3x
✅ Fix:
❌ Undervaluing goods on declaration
💥 Consequence: Seizure, fines, possible criminal charges for customs fraud
✅ Fix:
❌ Missing IOSS number on EU sub-€150 shipments
💥 Consequence: Package held at customs, VAT charged to buyer, delivery delays
✅ Fix:
Seller Paths
Next Steps
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Continue →Related Questions
Sources
- • European Commission: Customs formalities for low value consignments
- • GACC announcements for 9610/9710/9810
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.