By Faysal Assowe Bouh
A declaration is an initial point where the owner of goods starts the process formalizing import, export and transit undertaking. It is in this specific declaring acts that the person who has the right to declare goods, holds the responsibility to ascertain the accuracy and completeness of specifics of goods to be declared in form of determinate way
There is Instance where, question like the manner of declaration to be made, is raised, in such cases the legal instrument, states that certain declaration may be made in one of the following four kinds; it may be Writing Form, Oral, by Bodily Conduct and by Electronically. Thus, form of declaration to be made in writing form or electrically has to be presented in writing and shall be filled and signed.
The declaration has to have supporting documents that go along with the declaration. These help the Authority to easily understand the goods a long with document concerns, in relation with various dimensions. These documents are; Transportation Document, Invoice, Bank Permit, Packing List, Certificate of Origin, and any other document requested by the Authority for the compliance of custom law
In a circumstance where the declarant fails to wholly fulfill the specific specifications of the goods to be declared, because of the physical absences of the goods, a sort of provisional declaration has to be allowed, In such a case where the Authority allows the presentation of provisional declaration, the Tariff that shall applies shall not be different from cases of normal declaration.
The other important issue in the process declaring Goods is, the scope of coverage of the declaration in its applicability in the range of goods. Thus, any goods to be, imported, exported, and transited shall be subject to goods declaration with the exception where the law thinks that a certain kinds of goods does not signifies a goods declaration. Any declarable goods, i.e a goods in respect of which goods declaration shall be presented must, in the declaration, be identified as;
- dutiable or duty free, if interred for home use or under duty draw back import regime;
- out right export, or temporary export, if for export;
- imported for inward processing and whether there is duty draw back;
- export for out ward processing and whether the import is for home use or whether there is duty draw back
- temporarily imported without payment of duty and taxes
Despite the above five declaration specifications in respect of goods that the law imposes, the declarant must have to declare the goods on written form, there may be certain kinds of goods that Authority may wave their declarant nature. i.e the Authority accept oral declaration with respect to certain special goods.
The other important stage in the goods declaration is the registration of the declared goods. A goods declared shall be deemed to have been accepted and complete, when the declared goods and supporting document mentioned here above has been registered in the customs database and very verified by the Authority for completeness and accuracy. In case there is errors that makes the declaration and the supporting document defective and in accurate, it shall be rectified in this stage. However, where the Authority rejects the goods declarations it shall state the reason why the Authority is rejecting it in writing.
The most important point in this declaration procedure is the point that establishes the fraudulent acts of the declarant. According to the declaration procedure of the customs declaration law errors committed after presentation of goods declaration with fraudulent intent or gross negligence shall entail penalty.
The declaration procedures do not excaudate only the procedures and manner of preparing the goods declaration before registration, but also explicitly address an errors after the presentation of goods declaration, it also awards chance that serves rethinking as to the declaration. Under this specific case, the declarant has given the chance of amending goods declaration. One or more particulars of goods declared and already presented may be amended, Provided that the new amendment may not renders new goods declaration.
Amendment may be authorized by the Authority for good case. After the customs Authority with exhaustive examination goods declaration and goods, if it happens to have found certain errors assertion, it may allow amendment.
The final element in the process declaration is, the cancellation of the declaration. A declarant who fail to proceed with customs formalities with five working days when the preparation of a goods declaration or when the compellation of preparation of assessment of notice, the goods declaration may cancelled. In general the cancellation of goods declaration may be made for good cause prior to the payment of the customs duties
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