importdeklarasjon

An importdeklarasjon is a formal declaration submitted to a country’s customs authority when goods enter its territory. The declaration provides the information necessary for customs to assess duties and taxes, verify compliance with import rules, and determine whether the goods may be released for free circulation.

The declaration typically contains data about the parties involved (importer, exporter, consignee), shipment details (carrier, port of arrival, transport mode), and the goods themselves (description, quantity, weight or volume, value, currency). It also includes the classification of goods using the harmonized system (HS) codes, country of origin, incoterms, and the declared customs value. Additional information such as required licenses, permits, certificates, or conformity markings may be included, depending on the product and jurisdiction.

Preparation and submission are usually performed by the importer or a licensed customs broker. Declarations are submitted electronically through the national customs system. Depending on the country, there may be standard declarations or simplified processes, and some goods may require pre-clearance or security-related declarations.

The declaration triggers customs checks for tariff calculation, origin verification, and compliance with restrictions, quotas, or prohibitions. After assessment, duties and value-added tax (or sales tax) are paid, and goods are released for normal distribution. In some regions, additional procedures such as safety or security declarations (for example, in the EU) may apply.

Non-compliance can lead to delays, fines, or seizure of goods. The importdeklarasjon is a central element of cross-border trade, linking regulatory control, taxation, and trade statistics.