Customs declaration, release and customs check
For the purpose of execution of this duty, customs authorities of the Member States of the Customs Union shall perform customs operations preceding submission of the customs declaration and customs operations related to application of the goods customs procedure and perform customs controlof goods and vehicles crossing the customs border of the Customs Union.
Goods and vehicles moved across the customs border of the Customs Union shall be declared in order to calculate and impose customs duties, draw up customs statistics and apply the customs legislation of the Customs Union and other laws of the Member States of the Customs Union.
Customs declaration types depending on the customs procedures and persons moving goods:
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declaration of goods, supplementary sheet |
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transit declaration, supplementary sheet |
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passenger customs declaration |
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declaration of vehicles |
In some cases shipping (bills of lading), commercial and (or) other documents containing information required for release of goods under the customs procedure can be used as the customs declaration.
The customs declaration shall be accompanied by the documents confirming the data specified in the customs declaration.
The customs legislation of the Customs Union defines specifics on crossing the customs border and performance of customs operations in relation to certain categories of goods (sent by international mails, moved by certain categories of foreigners, containing intellectual property, transported by pipelines and power lines, moved by individuals for personal use, as well as international transport vehicles).
