Types of customs declarations
Not every shipment is cleared with a single standard declaration: the Customs Code provides several types of customs declarations for different situations. Let us break down when each type is used and how they differ.
What a customs declaration is
A customs declaration (CD) is a document on the single administrative document (SAD) form in which the declarant states information about the goods, their code, value, customs regime and payments. The declaration procedure is governed by the Customs Code and the Regulation on customs declarations (Cabinet Resolution No. 450).
Types of declarations
| Type | When it is used |
|---|---|
| Standard (art. 258) | Full accurate data, final clearance |
| Preliminary (art. 259) | Before importing goods into the customs territory |
| Temporary (art. 260) | Part of accurate data missing at the time of clearance |
| Periodic (art. 260) | Regular shipments over a period |
| Supplementary (art. 261) | Clarifies data after special declarations |
Standard declaration
This is the main type — a full declaration with accurate information about the goods. By it the goods receive final customs clearance and are released into the declared regime. Most operations are completed exactly by a standard declaration.
Electronic form of submission
Today declarations are submitted mainly in electronic form through the customs system with a qualified electronic signature. This is not a separate “type” of declaration but a form of submission: any type of CD can be electronic. More details — electronic declaration.
Preliminary declaration
A preliminary declaration (art. 259) is submitted before the actual import of goods — to speed up the crossing of the border and deliver the cargo to an internal customs office for final clearance. It is often used together with the arrival declaration.
Temporary declaration
A temporary declaration (art. 260) is submitted when the declarant, for objective reasons, does not have all the accurate data (for example the final weight or price). The goods are released, and the accurate information is submitted later in a supplementary declaration.
Periodic declaration
A periodic declaration (art. 260) is convenient for regular shipments of the same type of goods: it covers several batches over a certain period. This reduces the number of separate clearances for companies with a flow of homogeneous cargo.
Supplementary declaration
If a preliminary, temporary, simplified or periodic declaration was submitted, the declarant submits within the set period a supplementary declaration (art. 261) with accurate data. It completes the clearance for the special declarations.
Other types of declaration
Besides these types, there is a simplified declaration, an arrival declaration for risk analysis, and a declaration for citizens (passenger) when moving personal belongings. For commercial shipments by companies and sole proprietors the first five types are used.
How to choose the right type
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Data assessmentWe check whether all accurate information about the goods is available.
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Choosing the typeStandard, preliminary, temporary or periodic — by situation.
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SubmissionWe submit the declaration electronically with a qualified signature.
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CompletionIf needed we submit a supplementary declaration with accurate data.
Frequently asked questions
Help with declaration
Trans-Hope selects the right type of declaration for the operation, prepares and submits it electronically and handles final clearance. The filling procedure is shown by filling the customs declaration, and clearance is handled by the customs broker.
