Import declaration: process, costs and how companies get goods through customs

Importing goods across borders is not always easy. Every shipment entering a country must go through a formal process. The centerpiece of that process is the import declaration. It is a legal document submitted to customs authorities.

Without an accurate import declaration, goods can get stuck at the border. Companies face delays, unexpected fines and additional storage costs. Completing this document correctly from the start saves time and money.

In this article, we discuss everything businesses need to know about import declarations. It explains what an import declaration is, how the process works step by step and what costs you can expect.

What is an import declaration?

An import declaration is a legal document submitted to customs authorities when goods enter a country. It informs customs what the goods are, where they come from and what they are worth.

Based on this information, Customs determines what duties and taxes apply. The importer is responsible for filing it, although an authorized customs agent can also handle it.

An import declaration is required in several situations:

When goods cross international borders
When the value of the shipment exceeds the customs threshold
When goods fall under restricted or regulated categories
When goods are shipped for commercial purposes

5 steps of the import declaration process

The import declaration process follows a set sequence. Both the importer and customs authorities play a role in different stages. An error in any of the steps can lead to shipment delays or financial penalties.

Here are all the right steps so you can complete your import declaration smoothly:

Step 1: Prepare your shipping and commercial documents

Before filing an import declaration, the importer must collect all required documents. Customs authorities use these documents to verify the shipment details.

Missing or incorrect documents are one of the most common reasons for delays at the border. Make sure you have the following on hand before you begin:

Commercial invoice
Packing List
Bill of lading or air waybill
Certificate of origin (if applicable)
Import license (for restricted goods)

Step 2: Classify your goods with the HS code

Any product imported across borders must be HS coded. HS stands for Harmonized System. It is a globally recognized numeric code that identifies what type of product is being imported.

The HS code directly determines the customs tariff applied to the shipment. Choosing the wrong code means you will pay the wrong amount of import duty.

It may also trigger a customs inspection or result in penalties. Always check the correct HS code before filing the declaration.

Step 3: File the import declaration with customs.

Import declarations are submitted electronically through official customs systems. In the European Union, companies use the Customs Declaration Service to file their declarations.

If you are not familiar with the system, a licensed customs agent or freight forwarder can file the declaration on your behalf.

Processing time varies depending on the customs authority and the type of goods. In most cases, customs processes a declaration within a few hours to two business days.

Step 4: Pay import duties and taxes

Before customs releases the goods, all taxes and duties due must be paid. This includes customs duties, VAT on the imported goods and, in some cases, excise duties. The amount due is calculated based on the value of the shipment and the HS code assigned to the goods.

Companies that import regularly can apply for a deferred payment scheme. This allows them to pay duties on a monthly basis instead of per shipment.

Step 5: Customs inspection and release of goods

After you file the import declaration, customs authorities assess the shipment. They may physically inspect the goods at the port or perform a document check. Not every shipment is inspected, but customs selects shipments based on risk level.

Before goods arrive, EU importers must file a Summarized Entry Declaration (ENS). This is a pre-arrival notification that provides customs with early information about the incoming shipment. It is an important part of the entire import declaration process.

Once customs clearance is complete, the goods are released for delivery. The importer can then arrange transportation to the final destination.

Import declaration fees: what should you consider?

Import declaration for businesses: tips for streamlining the process

For growing companies, filing an import declaration becomes a regular task. A structured process saves time and reduces the risk of errors. The Chamber of Commerce (KVK) confirms that most companies work with a freight forwarder or customs representative to handle declarations efficiently.

Here are practical tips to streamline your import declaration process:

Work with a customs agent: A customs agent handles the declaration on your behalf. This reduces errors and speeds up the clearance process considerably.
Build an HS code library: Assign the correct HS code to each product you import. Store these in one place so your team doesn’t have to look them up every time.
Use the Access2Markets database: The Access2Markets database tells you exactly what documents you need for each product and country. It is a free and reliable tool for importers.
Apply early for an EORI number: An EORI number is required for all imports into the EU. Apply for this before your first shipment to avoid unnecessary delays.
Keep documents for seven years: The Dutch customs authorities may perform checks on previous shipments. Keeping your documents for 7 years keeps you covered and compliant.
Apply for AEO status: Approved Economic Operator (AEO) status is a certification that offers trusted companies faster and smoother customs clearance.

Common mistakes to avoid when filing an import declaration

Even experienced importers make mistakes when filing customs declarations. A small error in your import declaration can lead to delays, financial penalties or a full customs audit. Use this checklist to avoid the most common problems:

Using the wrong HS code for product classification.
Filing the declaration before the goods are unloaded at the port
Information in the declaration that does not match the arrival notification or bill of lading
Missing or incomplete documentation at time of submission
Undervaluing goods to reduce import duties
Failure to include VAT on imported goods
Ignoring import restrictions or product licensing requirements

When does your company need a customs expert?

The importer is legally responsible for filing a correct import declaration. Companies with the right knowledge and systems can file declarations directly. However, customs rules are detailed and change regularly.

If you run a business that imports regularly, it is highly recommended that you work with a licensed customs agent. A customs agent brings expertise, reduces the risk of errors and speeds up the clearance process.

If you delegate the return to a third party, you must provide a power of attorney.

Conclusion

A correct import declaration is the foundation of a smooth import process. Preparing documents correctly, classifying goods correctly and paying the proper duties on time will keep your shipments moving without delays.

If you are looking for a professional and AEO-certified customs service in the Netherlands, consider The Customs Company. They offer direct connections to Portbase and Dutch Customs, as well as 24/7 support for efficient handling of declarations.

Companies working with the right customs partner save time, avoid penalties and import with confidence.