The customs declaration is the official identity document of foreign trade: it tells the customs authority under which regime, which HS code, at what value, and between whom the goods move. Both export and import run on this declaration. This guide explains in plain terms what the declaration consists of, how it is completed, and which documents support it.
Customs declaration: the official notification made to customs to place goods under a customs regime. In Turkey it is filed electronically through the BILGE system and is usually prepared by an authorized customs broker.
What the declaration consists of
At its core, a customs declaration carries these groups of information:
- Parties: consignor (exporter) and consignee (importer), and a representative/broker if needed.
- Regime: the regime code that defines the transaction type (export, release for free circulation, transit, warehousing, temporary import).
- Goods: commercial description, GTIP/HS code, gross/net weight, package count, and country of origin.
- Value: invoice amount, delivery terms (Incoterms), and how freight and insurance affect the value.
- Transport: mode of transport, vehicle/voyage details, and the transport document reference.
- Taxes: on import, customs duty, VAT, and any additional charges; on export, usually an exemption.
Export, step by step
An export declaration typically flows like this: the commercial invoice and packing list are prepared, the correct HS code is determined, delivery terms (Incoterms) and value are settled, the transport document (B/L, CMR, or AWB) is issued, a movement certificate (ATR, EUR.1) or certificate of origin is obtained if needed, the declaration is filed through BILGE, and the goods are cleared for exit after inspection/approval.
What changes on import
The structure is similar on import, but taxation comes to the fore: the HS code and value directly determine the customs duty and VAT base, so accuracy is critical. A wrong HS code risks both incorrect tax and overlooking a product that requires a license or is subject to sanctions. Origin also affects any preferential-tariff (ATR/EUR.1) advantage.
Keep one checklist before the declaration: are the invoice, packing list, transport document, movement/origin certificate, HS code, and value consistent with each other? The alignment of these five items prevents most of the waiting at customs. Getting the HS code right is the first link in this chain.
The most common mistakes
The most expensive mistakes: the wrong HS code (tax difference + fine + a wrong code covering a sanctioned product), incorrect value declaration, invoice and packing-list mismatch, a missing movement certificate, and the wrong regime code. They result in extra tax, administrative fines, and goods held at customs.
Why keeping documents in one place matters
The real difficulty of the declaration process is not the filling itself but gathering accurate, consistent data from a single source. When the invoice, proforma, packing list, HS code, transport, and movement documents are scattered across different files and people, the information that reaches the broker is incomplete or contradictory. In a trade operations layer like Sighthem, the order, proforma, shipment, and documents (B/L, packing list, CO) live in one versioned record, the HS code is defined on the product card, so the set needed for the declaration is always current and consistent.
Frequently asked questions
What is a customs declaration?
A customs declaration is the official notification made to the customs authority to place goods under a customs regime (export, release for free circulation, transit, warehousing, and so on). It declares who is moving the goods, from where to where, under which HS code, at what value, and under which regime. In Turkey it is filed electronically through the BILGE system.
Who completes the customs declaration?
In practice an authorized customs broker usually prepares and signs the declaration. The company is responsible for providing accurate invoice, packing list, HS code, and value data; wrong or missing information carries legal liability. When the data comes from a single, accurate source, the process speeds up.
What is the difference between an export and an import declaration?
The basic structure is the same, but the regime and taxation differ. Export aims at the exit of goods and usually a VAT exemption; import calculates customs duty, VAT, and any additional charges. On import, value and HS-code accuracy is more sensitive because it directly affects the tax.
Which documents are attached to the declaration?
Typical attachments: commercial invoice, packing list, transport document (B/L or CMR/AWB), origin or movement certificate (ATR, EUR.1, certificate of origin), an insurance policy if required, and product-specific permits or conformity documents. Missing or inconsistent documents are the most common cause of delay.
What are the most common mistakes?
The wrong GTIP/HS code (which changes tax and sanctions risk), incorrect value declaration, mismatch between invoice and packing list, a missing movement certificate, and the wrong regime code are the most frequent errors. They lead to extra tax, fines, and goods held at customs.