Guide for Completion of the Goods Declaration Form


This Guide provides Traders or their representatives with the necessary information to be able to complete the new Goods Declaration Form, or the new Simplified Goods Declaration Form, as appropriate.

The Goods Declaration Form is designed to introduce a self-declaration system by the trade; in line with the requirements of the Customs Act 73/2016; and World Customs Organisation/World Trade Organisation international standards.

Standard Goods Declaration

The following Guidance Notes are for the completion of the Standard Goods Declaration Form, used for most goods importations.

The Goods Declaration Form has been designed on the format of the current ‘Goods Declaration Form’ completed by Customs during the examination of goods as they are first presented to Customs. This is intended to keep the process as simple as possible to ensure the implementation is achieved with the minimum disruption as possible.

The important change is that the responsibility for the completion of the form lies with the trader; rather than Customs.

Responsibility of the Trader

The Declarant/Representative shall complete the following data fields on the Goods Declaration Form.

Customs Station

Enter the Customs Station where the declaration is being made.

Date

Enter the date of the declaration

4. Delivery Order

Enter the number of the Delivery Order document received from the transporter of the goods.

44. MoT Licence

Enter the number of the MoT Licence held by the consignee/importer.

Consignee

Enter the full name of the consignee/importer

9. TIN

If the consignee/importer has a Tax Identification Number (TIN), enter the number in this box.

14. Declarant/ Representative

Enter the full name of the person representing the trader in the completion of the declaration.

18. Transport

Enter the transport details for mode of transport of the goods; i.e. the Flight Number/Ship Registration etc.

34. Origin

Enter the Country of Origin of the goods (shown on invoice).

40. BL/AWB

Enter the number of the transport document (Bill of Lading/Air Waybill etc).

Freight Cost

Enter the cost for the transport of the goods.

Insurance

Enter the cost of the insurance paid by the trader for the transport of the goods.
The following documents must be attached to the Goods Declaration when presented to Customs:
Original final invoice

(a pro-forma invoice is not acceptable)

The invoice must show the following details:

·         Full name and address of seller;

·         Full name and address of buyer;

·         Invoice number and date of issue;

·         Number of packages, marks and numbers;

·         Gross weight;

·         Type of goods; quantity and list of prices for each type of goods.

Freight Invoice

(unless freight cost is shown on the invoice)

Freight invoice or other evidence of freight cost if it not shown on final invoice
Packing List List showing the distribution of the contents of all packages.
BL/AWB Transport document relating to the mode of transport.
MoT Licence Ministry of Trade Licence held by the consignee.
The declarant/representative shall tick the relevant box on the Goods Declaration Form confirming the document is attached.

The declarant /representative shall then complete a fully itemised list of goods on the Goods Declaration Form. Each type of goods must be listed separately; showing the full description, units, quantity of each unit and total quantity. If required, use the Goods Declaration Form Continuation Sheet to complete the full list of goods. Write the number of pages used in the box in the bottom right of the Goods

Declaration Form; for example, if three pages are used, the forms should be marked 1 / 3, 2 / 3 and 3 / 3.

The declarant/representative shall then sign the Goods Declaration Form (and each continuation sheet) confirming that it is a true account of the goods declared and present the form and supporting documents to Customs.

Simplified Goods Declaration

The following Guidance Notes are for the completion of the Simplified Goods Declaration Form, designed for non-commercial goods liable to duties, and commercial goods arriving as passenger baggage through the airport (known commonly as ‘tag bags’).

Responsibility of the Trader

The Owner/Representative shall complete the following data fields on the Goods Declaration Form.

Customs Station

Enter the Customs Station where the declaration is being made.

Date

Enter the date of the declaration

4. Delivery Order

Enter the number of the Delivery Order document received from the

transporter of the goods.

44. MoT Licence

Enter the number of the MoT Licence held by the consignee/importer (for

commercial goods).

Consignee

Enter the full name of the consignee/importer

9. TIN

If the consignee/importer has a Tax Identification Number (TIN), enter the

number in this box (for commercial goods).

14. Declarant /Representative Enter the full name of the person representing the trader in the completion of

the declaration.

18. Flight Number

Enter the flight number that the goods arrived on.

34. Origin

Enter the Country of Origin of the goods.

Excess Baggage Cost

Enter the cost for the transport of the goods.

Insurance

Enter the cost of the insurance paid by the trader for the transport of the goods.
The following documents must be attached to the Goods Declaration when presented to Customs:

Delivery Order

For ‘tag bags’ containing commercial goods.

Original final invoice

(a pro-forma invoice is not acceptable)

The invoice must show the following details:

·         Full name and address of seller;

·         Full name and address of buyer;

·         Invoice number and date of issue;

·         Number of packages, marks and numbers;

·         Gross weight;

·         Type of goods; quantity and list of prices for each type of goods.

For non-commercial goods liable to duties, a signed declaration of value is acceptable.

MoT Licence Ministry of Trade Licence held by the consignee (for commercial goods).
The declarant/representative must tick the relevant box on the Goods Declaration Form confirming the document is attached.

The declarant /representative shall then complete a fully itemised list of goods on the Goods Declaration Form. Each type of goods must be listed separately; showing the full description, units, quantity of each unit and total quantity. If required, use the Goods Declaration Form Continuation Sheet to complete the full list of goods. Write the number of pages used in the box in the bottom right of the Goods

Declaration Form; for example, if three pages are used, the forms should be marked 1 / 3, 2 / 3 and 3 / 3.

The declarant/representative shall then sign the Goods Declaration Form (and each continuation sheet) confirming that it is a true account of the goods declared and present the form and supporting documents to Customs.

 

Responsibility of Customs

Customs shall complete the following tasks in the completion of the Goods Declaration Form.

Reception of Declaration

The Customs shall verify that the Goods Declaration Form has been completed correctly and confirm that all the supporting documents are attached.

Customs shall enter the following data in the ‘Reception Register’:

·         Date of registration;

·         Time of registration;

·         D.O. number;

·         Name of importer;

·         Name of declarant;

·         Name of Examination Officer assigned to the inspection.

Goods Examination

An Examination Officer shall be assigned to complete an examination of the goods to confirm the accuracy of the declaration.

Any excess goods found will be listed separately on the form and penalties may be applied.

On completion of the examination, the Examination Officer shall sign the Goods Declaration Form.

In cases where excess goods are identified, the Examination Officer shall immediately advise the Customs Station Manager.

Classification / Valuation

The Valuation Officer shall consult the Customs Valuation Book. The officer will add the correct HS Code and Value of goods to the Goods Declaration Form.

Goods Entry

The completed Goods Declaration Form and all supporting documents shall be submitted for completion of the calculation of duties and taxes on the Goods Entry Form/SAD.

Archiving of Documents

The Goods Declaration Form, and supporting documents, will be attached to the copy of the Goods Entry Form/SAD and archived at the Customs Manifest Office.

A copy of the invoice will be sent to the Customs Valuation Section at Hargeisa Headquarters for use in the Customs Valuation Database.