The act whereby a person indicates the wish to place goods under one of the customs procedures provided for by the Community Customs Code (Arts 4 (17), 59 - 78 CC)

When sending goods abroad a completed customs declaration is required. An Post provide two customs forms the CP72 for parcels or items with a value in excess of €300. For all other items use the CN22.

A document that traditionally accompanies exported goods bearing such information as the nature of the goods, their value, the consignee and their ultimate destination. Required for statistical purposes, it accompanies all controlled goods being exported under the appropriate permit.

A statement, oral or written, attesting to the correctness of description, quantity, value, etc., of merchandise offered for importation into the United States.