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A customs declaration is an act by which a person indicates his wish to place goods under one of the customs procedures which consequently triggers customs processes such as duty calculation. All goods intended to be placed under a customs declaration except for the free zone, must be covered by a customs declaration.
The Customs Declaration Service supports making import and export declarations when moving goods into and out of the UK. All import declarations must now be made through the Customs Declaration Service. You can now start submitting all your export declarations through the Customs Declaration Service.
Who: the TSD must be completed by the same person who is presenting the goods. Where: the goods can only be stored in an approved temporary storage facility or a place designated by the Customs Authority. When: the temporary storage declaration had to be lodged at the latest at the time of the presentation of the goods to customs.
The customs declaration can be lodged by any person who is able to provide all of the required information. This person should also be able to have the goods presented.
However one can also present the goods through a customs declaration or a Proof of Union Status (PoUS). into the customs territory of the Union, the person on whose behalf the good were brought into the customs territory or the person who assumes the carriage after the goods were brought into the customs territory.
It does not cover completion instructions for export customs declarations or Customs Clearance Requests ( (CCR) inventory releases previously referred to as C21s). For data element completion guidance for exports and CCRs, please refer to the appropriate Declaration or Customs Clearance Request Completion Guide.