What is a Customs Declaration?
The customs declaration is one of the fundamental documents of international trade, and during import and export processes, it is an official declaration form submitted to the relevant customs authority for goods being transported. This document both records the entry or exit of goods into or out of the country and ensures that commercial transactions proceed on a transparent and legal basis.
On the declaration, there is a wide variety of information such as the details of the sender and recipient, the detailed description and quantity of the goods, origin, destination country, mode of transport, HS (GTIP) code, and commercial invoice. These details help in the calculation of customs duties and other legal obligations, ensure the proper classification of goods in accordance with the law, and support the maintenance of accurate statistics.
A customs declaration is not only an official requirement but also a tool that protects the rights of importers and exporters, and ensures that trade is conducted safely and in an orderly manner. Incorrect or incomplete declarations may lead to delays as well as penalties, so utmost care should be taken when preparing the declaration.
Important Note
Without a customs declaration, no import or export transaction can become official; therefore, preparing a declaration is both a legal and operational obligation.
Information Required on the Declaration
When preparing a customs declaration, it is mandatory to enter many critical pieces of information into the system to ensure the process is accurate and complete. These details play a decisive role not only in the business processes of relevant authorities but also in the rights and obligations of the declaration holder. Missing or incorrect information entry may result in process delays, additional costs, or legal sanctions. Therefore, every field must be filled carefully and using information from reliable sources.
The information on the customs declaration essentially identifies the goods, their commercial value, transportation method, and the basis for taxation. From sender and recipient details to the quantity and characteristics of the goods, from the means of transport to insurance details, a wide range of information must be included. Additionally, supporting documents and special explanations related to import or export procedures are entered in the relevant sections.
| Declaration Field | Description | Example |
|---|---|---|
| Sender and Recipient Information | Name, full address, tax identification number, and contact details of the exporter and importer company | ABC Foreign Trade Inc. – 1234567890 – Istanbul |
| Goods Description and HS Code | Full commercial description of the product and 12-digit Customs Tariff Statistical Position code (HS/GTIP) | Plastic Chair – 9401.80.00.00.00 |
| Quantity and Unit | Net and gross quantity of the goods, unit of measurement (kg, pcs, liters, etc.) | 1000 pcs / 650 kg |
| Country of Origin | The country where the goods are produced or processed | Turkey |
| Exit/Entry Customs Office | Name and code of the customs office where the transaction is carried out | Ambarlı Customs – 123456 |
| Transport and Insurance Details | Mode of transport (road, sea, air), carrier company, insurance policy number | By sea – MSC Shipping – SIG123456 |
| Invoice Information | Commercial invoice number, issue date, invoice amount, and currency | INV20250201 – 01.02.2025 – 50,000 USD |
| Supporting Documents | Bill of lading, certificate of origin, health/quality certificate, ATR/EUR1, and other special documents | EUR1 Certificate, Bill of Lading No: BL987654 |
| Tax and Duty Details | Customs duty, VAT, SCT, stamp duty, etc. | VAT: 20%, Customs Duty: 8% |
Sample Information Flow
When filling out a customs declaration, the details of the exporter and importer are entered first. Then, the exact description, quantity, and tariff position of the product to be processed are added. The customs exit or entry point is selected, transport and insurance details together with invoice details are entered into the system. Required supporting documents are attached, and all information is checked before completing the declaration.
What Do Customs Declaration Codes Mean?
The codes used when preparing the customs declaration enable the type of transaction, classification of the goods, and the automatic processing of customs workflows. Thanks to the coding system, both national and international trade processes are standardized, allowing procedures to be fast and error-free. Selecting the wrong code can result in loss of time and fines, so it is critical that information in this area is accurate and up to date.
The most common codes on the declaration include declaration type, regime type, HS code (Customs Tariff Statistical Position), mode of transport, and codes for country of origin and destination. For example, import and export declarations are each defined with different codes, and the customs system processes these transactions based on the selected codes. The HS code, on the other hand, determines under which category the goods fall in international trade and which taxes and restrictions will be applied. The coding system allows customs administrations in different countries to “speak the same language”, accurate statistics to be maintained, and goods movements to be tracked.
Codes are not only essential for declarations but also for commercial documents, shipping papers, and official statistics. Any error in coding may lead to incorrect tax assessment, delays, or even complete blockage of trade. Therefore, individuals responsible for customs processes must know the current equivalents of codes and enter them into the systems correctly.
| Code | Code Name | Description and Use |
|---|---|---|
| IM | Import Regime Code | The code used for importing goods and initiating the import process. |
| EX | Export Regime Code | The code used for exporting goods from the country. |
| HS Code | Harmonized System Code | The 12-digit number indicating under which category the goods fall in international trade. |
| TRN | Transport Regime Code | Specifies the type of transportation (road, sea, air) for the goods. |
| Declaration Type | Normal, Summary, Transit | Classifies the declaration according to the type of transaction and automatically directs the workflow. |
| Country Codes | Origin and Destination | Two- or three-letter international country codes are used (e.g., TR: Turkey, DE: Germany). |
Tip
When determining the HS code, classification must be done according to the exact and correct description of the product. Selecting the wrong code may result in unexpected customs duties or import restrictions. Always check the accuracy and currency of codes via the official sources of the Ministry of Customs and Trade.
"Codes are the common language and the most critical stage of customs procedures. Using the right code for each product and transaction is the key to smooth foreign trade."
Declaration Copies and Their Uses
When a customs declaration is prepared, different copies are created for each transaction and control point. The main purpose of this practice is to ensure transparent tracking of the processes and to guarantee the flow of information between the parties involved. Each copy is delivered to a specific institution or person and used for a different purpose. The differences between the copies are highly critical for the proper execution of the process and for retrospective controls when needed.
The main copies of the customs declaration are submitted to the customs authority, the exporter or importer company, the financial advisor, and the audit bodies. Especially during archiving and tax audits, it is a legal requirement that the declaration copies are kept complete and intact. With digitalization, most declarations are created and archived electronically, but for some procedures, a physical copy may also be requested.
Original Copy (For Customs Authority)
Considered the main document in carrying out all official procedures. It is kept by customs officers after the procedures are completed and serves as the basis for audits when necessary. Without this copy, it is not possible to withdraw the goods.
Second Copy (For Company and Financial Affairs)
Kept by the exporter or importer company. Held by the financial advisor, finance department, and company archive during the legal retention period. Used as evidence for tax refunds, accounting records, and possible disputes.
Control and Audit Copy (For Authorized Institutions)
Requested by tax offices, the Ministry of Trade, and other audit bodies to verify the accuracy of the transaction. Especially in audit and investigation processes, past declaration copies are referred to.
Physical Copy (If Required)
Declarations created electronically can also be printed and kept physically if required. Used especially during physical inspection at customs or when the original document is requested in overseas operations.
Practical Information
Each copy has a unique serial number and a signature/authorization section. In digital declarations, approval codes and electronic verification tools such as QR codes are used by the system. Especially in large-scale transactions, archiving every copy completely protects the company's legal and commercial rights.
How to Fill Out a Customs Declaration?
The process of filling out a customs declaration is one of the most sensitive stages of foreign trade transactions. Preparing the declaration completely and accurately in an electronic environment is of vital importance for ensuring that operations are carried out legally, quickly, and smoothly. In Turkey, the vast majority of customs procedures are carried out via the e-declaration system, and every stage of the process is recorded by the system. Therefore, whether completed manually or digitally, all fields in the declaration must be carefully and meticulously filled in.
When filling out the declaration, the first step is to collect all the documents and information required for the import or export operation. These include the commercial invoice, shipping documents (bill of lading, CMR, airway bill, etc.), certificate of origin, insurance policy, and any special permits. In the e-declaration system, the user follows the prompts to fill in each field. After entering the product’s HS code, quantity, value details, country, and transportation details, the system performs the necessary checks. If any information is missing or incorrect, the system will give a warning and request a correction.
Once all information is complete, the declaration is saved as a draft and is electronically signed and approved by the authorized person. The approved declaration is reviewed by customs officers; if necessary, a physical inspection or additional documents may be requested. Customs declarations are usually prepared by customs brokers, but the importing or exporting company can also track its own transactions directly through the system. At every stage, it is possible to monitor the process online using the declaration number.
Step 1: Preparation of Documents
The commercial invoice, shipping document, insurance policy, certificate of origin, and any special permits are prepared completely.
Step 2: Logging into the System
The authorized user logs into the e-declaration system or the customs brokerage portal.
Step 3: Entering Information
The product description, HS code, quantity, value, origin, and transport details are entered in full. Particular attention is paid to codes and descriptions.
Step 4: Checking and Approval
All information is reviewed again; if there are any errors or omissions, corrections are made. The declaration is signed electronically and sent to the system.
Step 5: Customs Review and Completion
The declaration is reviewed by customs officers; a physical inspection may be carried out or additional documents may be requested. Once approved, the process is completed and the goods can be released.
Practical Advice
Getting support from customs brokers, carefully following system instructions, and verifying each field with documents ensures that the process runs quickly and smoothly. Especially for companies doing this for the first time, expert support minimizes the risk of errors.
Accounting Considerations in Imports
In import transactions, the records based on the customs declaration must be kept accurately and on time in the company's accounting. Incorrect accounting records can cause problems both in terms of taxes and commercial operations.
- Document Retention: All declarations and supporting documents must be archived for the legally required period.
- Correct HS Code Entry: The HS code of the goods must always be included in the accounting records.
- Cost Allocation: Items such as freight, insurance, and customs duty must be included in the import cost.
- Tax Period: Attention must be paid to the alignment between the declaration date and the accounting record date.
Penalties for Customs Declaration Corrections
Errors or omissions detected in the customs declaration may result in monetary penalties if not corrected within certain periods. The declaration correction application must be made on time and the process should be carefully monitored.
| Error Type | Penalty Type | Penalty Amount |
|---|---|---|
| Missing Information | Administrative Fine | Starts from 3,500 TL for 2025 |
| Incorrect HS Code | Tax Difference + Penalty | Varies depending on the declaration |
| Failure to Correct on Time | Additional Penalty | May increase up to 50% |
How to Inquire a Customs Declaration?
Customs declaration inquiries can be made electronically online. This allows the status of the declaration, the stage of the process, and any deficiencies to be quickly viewed.
Ministry of Trade E-Customs Portal
Instant inquiry with the declaration number.
Customs Brokerage Software
Used for professional tracking and status control.
Tip
Entering the declaration number correctly is critical for obtaining accurate inquiry results.
Frequently Asked Questions About Customs Declarations
Below you can find answers to the most frequently asked questions by businesses during the customs declaration process.
How long does it take to prepare a customs declaration?
ProcessIf the documents are ready, it can be prepared via the system within the same day. However, the review and approval times may vary.
Can the declaration be prepared online?
DigitalizationYes, in Turkey all transactions can be carried out online as e-declarations.
What happens if there is an error in the declaration?
ErrorsCorrections can be made within certain periods. If delayed, a penalty is applied.
What if the declaration number is lost?
RecordIt can be inquired via the e-declaration portal with a national ID or tax number.
