The different types of customs declarations: IM, EX, EU, and other essential classifications

They are an essential point of passage for any exchange of goods between countries, whether for import or export. These declarations enable customs authorities to regulate the flow of goods, collect customs duties, verify product conformity with local and international legislation, and guarantee the security of trade. They also help to ensure fair competition by applying differentiated customs duties according to product origin and trade agreements in force. For companies, good management of customs declarations is therefore essential, as an error or omission can lead to sanctions, fines or major delays in the supply chain.

The aim of this article is to explain in detail the different types of customs declaration - including import (IM), export (EX) and European Union (EU) declarations. Each of these declarations has a specific function and meets specific requirements, depending on the type of trade flow involved. Understanding how they work and what is at stake is crucial for importers and exporters seeking to secure their trade while optimizing administrative processes and complying with current legal obligations.

The basics of customs declarations

A customs declaration is an official document by which an importer or exporter informs the customs authorities of the nature, value and origin of goods crossing a border. It enables the authorities to control goods entering or leaving a country, ensuring that trade rules and customs regulations are complied with, particularly in terms of customs duties, taxes and sanitary or technical regulations.

Declarations are essential for all cross-border trade, as they guarantee the traceability of goods, collect applicable customs duties, protect local markets against non-compliant imports, and ensure that products meet safety standards. Without these declarations, international trade would become chaotic, and trade could be suspended or delayed by regulatory obstacles.

The main customs authorities responsible for managing these declarations vary from country to country. In theEuropean Union, the role is often assigned to national bodies such as French customs (Direction générale des douanes et droits indirects - DGDDI) or German customs (Zoll). At international level, systems such as the Harmonized System (HS) or the DELTA system in France facilitate the process of managing and monitoring declarations.

The main categories of customs declarations

IM (Import)

The IM declaration corresponds to theimport declaration required to bring goods into a country. It enables customs authorities to verify that imported goods comply with the regulatory standards and fiscal rules of the importing country. This declaration includes key information such as productorigin, value and customs classification.

The process of submitting an import declaration includes the provision of documents such as the commercial invoice, packing list, and in some cases, a certificate of origin. These documents are submitted via electronic customs systems such as DELTA in France. Once the declaration has been validated, customs duties and import taxes must be paid before the goods are released.

EX (Export)

The EX declaration corresponds to theexport declaration, which is required when sending goods to another country. It enables the authorities to control outgoing goods, ensure compliance with local customs regulations, and prevent the export of goods that are prohibited or subject to specific restrictions.

Export declarations vary from country to country. For example, some countries may require additional documentation, such as a certificate of conformity, or restrict the export of certain goods for safety or public health reasons. The exporter must provide information on the nature of the goods, their value and destination via the appropriate customs systems.

EU (Europe excluding Customs Union/Schengen)

EU declarations concern trade with European countries that are not part of theCustoms Union or theSchengen Area. Although simplified by geographical proximity, such trade still requires specific customs formalities to ensure that goods comply with trade and safety standards. EU declarations are therefore compulsory for trade with certain European countries outside the Customs Union, and in special situations, such as trade with ultra-marine territories or bordering non-EU countries like Norway or Switzerland.

The impact of certain events, such as Brexit, has also strengthened the requirements for EU declarations, adding additional procedures for trade between the EU and the UK.

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Other classifications and documents associated with customs declarations

CO (Certificate of Origin) and its role as a customs declaration

The Certificate of Origin (CO) is a crucial document in international trade, serving to certify theorigin of exported goods. It enables the customs authorities of the importing country to determine whether products qualify for preferential tariffs or are subject to specific restrictions.

In certain situations, the CO can be considered as a customs declaration in its own right, particularly for trade with specific territories, such as overseas departments or free zones. In these cases, the certificate of origin plays a key role in managing customs duties and regulatory formalities.

T1/T2

T1 and T2 declarations are used in customs transit for goods that cross several borders without being immediately cleared. T1 declarations are used for goods in transit from countries outside theEuropean Union, while T2 declarations are for goods moving between EU andEEA countries. These declarations facilitate international transport by allowing goods to move under customs control, without having to pay customs duties and taxes immediately.

Other types

Depending on the specific customs regime, other declarations may be required, depending on the nature of the goods and their destination. For example, in the case of free zones, where goods can be stored without being immediately subject to customs duties, special customs clearance procedures apply. Other regimes may include specific declarations for goods under temporary admission or inward/passive processing, where goods are imported or exported temporarily to be processed before being reshipped.

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The role of electronic returns management systems

Electronic systems play an essential role in managing customs declarations, simplifying procedures and ensuring trade compliance. Several customs platforms are used around the world to facilitate declaration processing. In France, for example, the DELTA system is widely used for submitting and trackingimport andexport declarations. In Europe, the ECS (Export Control System) and ICS (Import Control System) platforms control the flow of goods within theEuropean Union and beyond.

These systems simplify customs processes by providing a digital interface where companies can submit declarations, monitor their status, and manage the required documents. The use of electronic platforms reduces processing times, reduces human error, and improves the transparency of exchanges. However, it also entails digital compliance obligations, with companies needing to ensure that their internal systems are compatible with customs platforms to avoid declaration delays or refusals.

The importance of customs compliance

Customs compliance is essential for any company involved in international trade. Failure to comply with customs regulations can have serious consequences, including substantial fines, delays in delivery of goods, or even confiscation of goods. In the event of fraud or incorrect declaration, companies also risk being placed under increased scrutiny, or even losing access to certain customs benefits, such as preferential tariff regimes.

To ensure that customs declarations are in order, a number of best practices must be observed. It is crucial to provide accurate information on the nature of the goods, their value, origin and customs classification. Companies must also ensure that all required documents are submitted in a timely manner via the appropriate electronic systems, such as DELTA or ECS. Regular team training on customs regulations and the use of digital platforms is also a key measure for reducing the risk of non-compliance.

On the road to efficient customs management

Customs declarations are a key element in international trade, guaranteeing the regulation and security of goods exchanges across borders. Whether forimport,export or intra-European trade, each type of declaration has its own specificities and importance in the smooth running of commercial operations. Efficient declaration management enables companies to avoid sanctions and streamline their logistics flows, while complying with current customs regulations.

In the future, customs regulations will continue to evolve, particularly with the introduction of new technologies and the tightening of controls as part of the digitization of customs systems. Companies need to prepare for these new challenges, such as integrating digital systems, managing compliance in real time, and adapting to rapidly changing trade policies, such as those linked to Brexit or other geopolitical changes. A proactive and well-informed strategy will be essential to ensure smooth and trouble-free customs management in an increasingly complex global context.

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