vámnyilatkozat

Vámnyilatkozat refers to a customs declaration, a formal statement made to customs authorities regarding goods being imported into or exported from a country. It is a crucial document in international trade, ensuring compliance with customs regulations and facilitating the smooth processing of goods through customs.

The primary purpose of a vámnyilatkozat is to provide customs officials with accurate information about the nature, quantity, value, origin, and intended use of the goods. This information allows customs to assess applicable duties, taxes, and tariffs, and to identify any goods that may be subject to import or export restrictions or prohibitions. It also helps in collecting trade statistics.

A typical customs declaration includes details such as the shipper's and consignee's information, a description of the goods, their harmonized system (HS) code, the country of origin, the quantity, weight, and value of the shipment, and the applicable customs procedure. Depending on the specific circumstances and the type of goods, additional supporting documents may need to be submitted along with the declaration, such as invoices, packing lists, bills of lading, or certificates of origin.

The responsibility for submitting an accurate and complete vámnyilatkozat usually lies with the importer or exporter, or their authorized representative, such as a customs broker. Failure to provide a correct declaration can lead to delays, penalties, fines, or even seizure of the goods. The requirements and format of the customs declaration can vary significantly between countries and may be subject to international agreements and national legislation.