Zollerklärung

Zollerklärung, or customs declaration, is a document used to declare goods for customs clearance when goods cross national borders. It provides customs authorities with essential information needed to assess duties and taxes, verify compliance with import and export controls, and monitor trade flows. The declaration is typically prepared by the exporter or their customs broker and accompanies the shipment; in many countries it is submitted electronically through a national customs system (for example ATLAS in Germany).

The declaration includes data such as a description of the goods, quantity, weight, value, country of origin, and the tariff classification code (HS code). It may require details on shipment type, transport route, and recipient. Supporting documents commonly referenced or attached include the commercial invoice, packing list, and certificates of origin or licenses if required.

In practice there are two main directions: export declarations (Ausfuhranmeldung) for goods leaving the customs territory and import declarations (Einfuhranmeldung) for goods entering. Within the European Union, most goods moving between member states require no customs declaration; however, when goods cross external borders or are subject to duties, taxes, or controls, a Zollerklärung is mandatory. For travelers and small shipments, simplified declarations or allowances may apply.

Accuracy is important: incorrect descriptions, values, or classifications can cause delays, penalties, or incorrect duties. The Zollerklärung is distinct from, but relies on, documents such as the commercial invoice and packing list.