What Is a Customs Declaration in Logistics

Goods crossing the Ukrainian border are subject to customs control. The customs declaration occupies a central place among the documents required for clearance. The term GТD is commonly used to refer to a customs declaration. We explain why it is important, what information it contains, and whether it can be completed independently

GТD and Its Role in Import

GТD is a document submitted by the declarant to customs when goods are moved across the Ukrainian border. The declaration records the type, quantity, and value of the cargo, the customs procedure (import, export, transit, and others), and the customs payments assessed.

DiFFreight provides not only international logistics services, but also customs support for cargo. Our brokers will prepare and submit the GТD for successful customs clearance.

Functions of the declaration:

• confirms the legality of import or export;
• serves as the basis for calculating customs duties, value-added tax (VAT), and excise duty;
• serves as a primary document for accounting and tax records.

An important aspect of importing is how the data in the declaration affects duties and taxes. It specifies the Ukrainian Classification of Goods for Foreign Economic Activity code (UКT ZED/TN VED). This code classifies the goods and determines the basis for calculating payments. For importers, impeccable accuracy is important to avoid paying more or less than required.

What Information Does the GТD Document Contain

Let's consider the main sections of the declaration:

• Product information

The name, exact quantity, weight, TN VED code, and other basic characteristics are specified. All data must correspond to the actual cargo, whether in terms of the number of units or the total weight of the shipment.

• Customs procedure

This may be import, export, re-export, transit, temporary import, or temporary export. The procedure determines the status of the goods: for import — release for free circulation; for transit — mandatory export within the established period.

• Financial information

Includes the invoice value, customs value, and calculated amounts of customs duties, VAT, and excise duty (if applicable).

• Supporting documents

As a rule, the invoice, packing list, and certificate of origin (if obtained) are listed. For certain categories of goods, veterinary and phytosanitary certificates, licenses, and permits are specified.

• Transport information

Type of transport, container numbers, cargo units, and places of loading and unloading.

Electronic declaration is currently in operation. The declarant submits documents through the “Single Window” system and brokerage software. Instead of paper, an electronic version with an electronic signature is used, which has the same legal force as a physical document.

How to Complete a GТD for Import

The customs clearance procedure provides for two formats. First, the declaration can be submitted by the declarant themselves, for example, the recipient (importer). Second, the task can be delegated to a broker who acts on behalf of the declarant.

Documents and Clearance Procedure

What documents are required for a GТD:

• foreign economic contract;
• commercial invoice;
• packing list;
• certificates (if required);
• transport documents (issued during transportation).

This list is fairly general. For example, maritime logistics requires a bill of lading, while air transportation requires an air waybill, etc. It is recommended to keep copies of the declaration and supporting documents, as they may be required during tax inspections or when selling the goods.

General procedure for completing a GТD for import:

1. Preparation of supporting documents.
2. Completing and submitting the declaration.
3. Processing of the request and control.
4. Payment of duties and taxes.
5. Release of goods for free circulation (after customs control).

What is the review period? Article 255 of the Customs Code states that clearance should be completed as quickly as possible, but no later than 4 hours from the moment the customs authority accepts the declaration, including its registration in the system and assignment of a number.

What Is the GТD Status

The status of a cargo customs declaration is the current stage of document processing: registered, being processed, payment control, request, cleared, or rejected.

Tracking the status is necessary to understand which stage the clearance process has reached. This can be checked using one of the following identifiers:

• GТD number in the customs service system;
• GТD number in MRN format — an 18-digit number assigned upon registration.

The official tool for checking the status is the state “Single Window for International Trade” portal. A basic status check is free in the personal account.

Common Errors When Completing a Cargo Declaration

Discrepancies in supporting documents lead to cargo delays, inspections, and financial losses. The most common ones include:

1. Discrepancies in the details and information about the parties to the transaction. Sender details are often entered with technical errors, or supplier information differs from the contract/invoice.
2. Errors in the cargo description. Even a minor discrepancy in the number of packages (boxes, pallets) can raise customs concerns. It is also important to correctly indicate the net and gross weight, meaning the actual product weight and the total weight.
3. Incorrect accounting for transportation costs. Under EXW or FOB Incoterms, the cost of delivery to the border is included in the customs value, which affects the calculation of duties.
4. Incorrect Ukrainian Classification of Goods for Foreign Economic Activity code. Classification in this system is very detailed. Inexperienced declarants may unintentionally select the wrong code, resulting in a recalculation of payments.

Customs value adjustment (CVA) is one of the main financial risks when importing. If customs officials consider the declared amount to be understated, a decision is made to increase it. Consequently, the “base” for calculating duties and taxes increases.

The importer must either immediately pay duties and VAT based on the new value or provide a financial guarantee for the release of the goods. The customs value adjustment can be challenged by submitting supporting documents within 80 days from the date of release. The customs authority has 5 working days to make a decision on the declared value or provide a reasoned refusal.

The cargo customs declaration is one of the most important documents when importing goods. Even minor errors can lead to serious financial consequences for businesses. Entrust the bureaucracy to DiFFreight brokers — we look forward to consulting with you.

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