Declarations and Procedures
Declarations and procedures is tested through the lifecycle of an entry: pre-arrival, lodgement, risk assessment, inspection, release, amendment and post-clearance correction. The exam expects the correct procedure code, time limits and the consequences of an invalid declaration.
Procedure
- A summary or pre-arrival declaration may be required before goods arrive.
- The import declaration states the procedure code, declarant, consignee, tariff code, value, origin and documents.
- Customs risk management selects documentary check, inspection or release.
- Release follows payment or security and entry for a procedure.
- Amendment before release is usually allowed; after release only under legal conditions.
- An export declaration and proof of export support relief or drawback.
Worked example
An importer lodges an entry but omits a required licence. Customs rejects the declaration and the goods remain under customs control. The importer cannot amend a declaration that was never accepted. It must lodge a valid declaration with the licence, and storage charges may accrue. If the licence cannot be obtained, the goods may need re-export or another procedure.
Traps
Assuming acceptance equals release; amending after release without authority; using the wrong procedure code; missing export proof for drawback; ignoring penalties for late lodgement.