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Customs declaration

A customs declaration is a form that lists the details of goods that are being imported or exported when a citizen or visitor enters a customs territory (country's borders). Most countries require travellers to complete a customs declaration form when bringing notified goods (alcoholic drinks, tobacco products, animals, fresh food, plant material, seeds, soils, meats, and animal products) across international borders. Posting items via international mail also requires the sending party to complete a customs declaration form.

The declaration form helps the customs to control goods entering the country, which can affect the country's economy, security or environment. A levy duty may be applied.

Travellers have to declare everything they acquired abroad and possibly pay customs duty tax on goods. Some countries offer a duty-free allowance of certain products which may not need to be declared explicitly.

Some nations require a customs declaration form from each person crossing the border, while other nations require one form per family traveling together. A family is usually defined as family members residing in the same household, who are related by marriage, adoption, blood, or domestic relationship.

The Department of Immigration and Border Protection handles the customs imports and exports of Australia. Incoming passengers are required to declare for inspection all food, plant material and animal products on arrival in Australia.

Customs declaration managed by the Canada Border Services Agency:

General Administration of Customs handles the customs imports and exports for the Government of China.

The European Union's Directorate-General for Taxation and Customs Union is responsible for taxation and Customs Union matters. The European Union Customs Union regulates trade in the EU. The European Customs Information Portal is an importing and exporting service provided by the EU. Some territories within the EU do not participate in the customs union, usually as a result of their geographic circumstances. Through agreements, the EU has customs unions with Andorra, San Marino, and Turkey respectively, with the exceptions of certain goods.

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