What is an Import Declaration and who typically files it?

• A. A formal statement of imported goods, value, and origin; filed by the importer or customs broker.
• B. A shipping manifest.
• C. A license for export.
• D. A packing list.

Answer: (A)

An Import Declaration is a formal statement submitted to customs that describes the goods being imported, including their type, value, country of origin, and other details needed to determine duties and eligibility. It is typically filed by the importer or by a customs broker acting on the importer’s behalf, because the importer is legally responsible for accurate information and payment of duties. Other documents serve different purposes: a shipping manifest is mainly a cargo list used by carriers and ports for movement and loading; an export license governs sending goods out of the country, not bringing them in; a packing list details how goods are packed and aids handling and inspection, but doesn’t declare duties or origin to customs.