Declarations
A customs declaration tells the Customs Service what goods are entering, leaving or passing through the Network, who is responsible for them and what they are worth. From the declaration the Service decides whether the goods may enter, what duty is due and whether the consignment should be examined. This page sets out the types of declaration, the documents that support them and the steps from classification to release. The rules for travellers carrying goods for their own use are set out on the Travellers page.
Advance declarations required from Tuesday 8 September 2026
Types of declaration. Eight kinds of declaration are in use. Each has its own time limit and its own route to the Service.
| Declaration | Applies to | When | How |
|---|---|---|---|
| Passenger declaration | Goods carried by a traveller above the allowances, or listed as declared goods | On arrival, at the red channel of the customs post | Oral or on the short form; recorded by the officer |
| Import declaration | Every commercial consignment entering the Network | At least 4 hours before arrival; regular carriers may lodge a week at a time | Through the carrier's advance declaration to the Borders Authority, or directly to the Service for air and postal consignments |
| Export declaration | Every commercial consignment leaving the Network | Before departure; at least 2 hours before for freight | Directly to the Service, quoting the Trader Registration Number |
| Transit declaration | Goods passing through the Network without entering free circulation | Before entry; transit to be completed within 8 days | Directly to the Service; a security may be required |
| Warehousing declaration | Goods entered into, or removed from, an approved warehouse | On entry to the warehouse and again on removal | By the approved warehouse keeper |
| Postal declaration | Goods sent by post or courier from outside the Network | Attached to the item by the sender | Assessed at the Central Exchange Postal Depot; the recipient is notified of any duty due |
| Cash declaration | Cash and bearer instruments above the threshold set by the Currency Office | On arrival or departure, at the customs post | Recorded by the officer and passed to the Currency Office |
| Supplementary declaration | Correction of a declaration whose value or quantity was provisional | Within 30 days of release | Directly to the Service, quoting the original reference |
Supporting documents. An import or export declaration must be supported by the documents below. A declaration lodged without them is treated as incomplete and the two-hour decision period does not begin until they are supplied.
- Commercial invoice
- Showing the seller, the buyer, a description of the goods, the quantity, the price paid or payable and the currency. Where goods are supplied without sale, a statement of value takes its place.
- Transport document
- The consignment note, bill of lading or air waybill identifying the vehicle, vessel or aircraft, the consignor and consignee and the expected time of arrival.
- Packing list
- The number and marks of the packages and the contents of each, so that an examination can be matched to the declaration.
- Permits and certificates
- Any permit, licence or certificate required for restricted goods by the department concerned. A consignment of restricted goods without the required document is held until it is produced, or refused.
- Trader Registration Number
- Quoted by the importer or exporter, or by the customs agent acting for them. Occasional importers without a registration number quote the one-off reference issued by the Service on request.
Making an import declaration. The steps below apply to every commercial consignment entering the Network. Registered traders and their agents may combine steps two to four in a single message; occasional importers should follow them in order.
Step 1: Establish that a declaration is required
Goods carried for sale, for delivery to a business or on behalf of another person, and any goods carried in a goods vehicle, are a commercial consignment and must be declared whatever their quantity or value. Goods for personal use within the allowances need no declaration unless they are listed as declared goods.
Step 2: Classify the goods and establish their value
Identify the tariff band for each kind of goods in the consignment. The customs value is the price paid or payable for the goods together with the cost of transport and insurance to the boundary of the Network. Where the Service and the declarant disagree, the Tariff and Valuation division gives a written ruling.
Step 3: Assemble the documents
The commercial invoice, transport document, packing list, any permits or certificates for restricted goods and the Trader Registration Number. Copies are acceptable at lodgement; originals may be asked for at examination.
Step 4: Lodge the declaration
For consignments arriving by road or sea, the carrier lodges the advance declaration with the Borders Authority at least four hours before arrival, and the Authority transmits it to the Service on receipt. For consignments arriving by air or post, and for goods entering a warehouse, the declaration is sent directly to the Service by email.
Step 5: Receive the decision
The Service either clears the consignment in advance, asks for further information, or marks it for examination on arrival. The declarant is told which applies before the consignment arrives. Decisions on complete declarations lodged in working hours are normally given within two hours.
Step 6: Present the goods
The driver, master or agent presents the declaration reference at the customs post. A consignment cleared in advance passes through the freight lane and is recorded. A consignment marked for examination is directed to the holding area, where officers examine it in the presence of the driver or agent, normally within two hours.
Step 7: Pay the duty
The Service issues an assessment notice showing the duty and any excise due. Payment is made by bank transfer against the notice before release. From 1 October 2026 registered traders holding a deferment account pay the duty assessed in a calendar month by the fifteenth day of the following month.
Step 8: Receive the release note and keep the records
The release note is sent by email the same day and serves as evidence of clearance for the consignor and consignee. The declarant must keep the declaration, the supporting documents and the release note for six years.
Simplified declarations. A registered trader who imports the same kinds of goods regularly may apply to lodge a simplified declaration at the time of arrival, giving the tariff band, quantity and consignor, and to complete the value and the supporting detail in a supplementary declaration within 30 days. Simplified declarations are granted to traders whose declarations over the preceding twelve months have been accurate and whose duty has been paid on time; the application is made in writing and decided within 10 working days.
Errors and amendments. A declarant who discovers an error before release should tell the Service at once; the declaration is amended and no penalty applies. An error discovered after release is corrected by a supplementary declaration within 30 days, and any additional duty is paid against a revised assessment notice. An error that comes to light during an examination or audit is treated as a misdeclaration, and the penalties on the Prohibited and Restricted Goods page may apply.
The tariff bands and the rules of valuation are set out on the Duties and Allowances page, registration and deferment on the Traders page, and the hours and services of each post on the Customs Posts page. Declarations for consignments arriving by air or post, and questions about a declaration already lodged, may be sent to contact@customs.gov.vin, quoting the declaration reference.