Customs declaration is an official document, which states information about goods, which has been brought in/out or moved around European Union. It is a legal action with which one provides desire to start customs procedures. Customs declaration must be submitted in exact customs office in which goods are declared. Customs declaration can be initiated by the owner of the goods or person, who is working in name of the owner. There are two goods ownership types:
- Direct - agent in customs works in name of the goods owner
- Indirect - goods owner works in name if their own