GTD: what is it, how to check and issue a cargo customs declaration

What is a GTD and why is a cargo customs declaration needed? Example, explanation, verification by number, and practical advice for businesses.
Every international shipment begins not with a vehicle, but with documents. The abbreviation GTD is often found in documentation, which stands for a key document for cargo clearance. And the cargo customs declaration (CCD) is the most important of the entire list, because it is this document that allows goods to reach the warehouse on time and not get stuck at customs with additional fines and unplanned expenses.

What is a CCD and why is it needed?

A GPD is an official document certifying the import or export of goods across the customs border of Ukraine. It is a kind of “passport” for the cargo, which contains all the important information: what goods are being transported, their quantity and value, the terms of delivery according to Incoterms, who the sender and recipient are, and what customs duties must be paid.
Without this document, no cargo can legally cross the Ukrainian border. This is a mandatory requirement of our country’s legislation and international rules. Goods brought in from abroad under a customs declaration can only be released for free circulation after all customs duties have been paid.

What are the functions of a customs declaration?

• Financial — customs duties, excise taxes, and VAT are calculated based on the customs declaration.
• Control — customs checks whether the goods comply with the declared characteristics in order to prevent smuggling and dishonest declarations.
• Legal — the customs declaration is the main proof of the legality of importation or payment of customs duties.
• Statistical — data from the customs declaration is used to compile government statistics on foreign trade.

A customs declaration is necessary for businesses to legally import or export goods, obtain a VAT tax credit, and avoid penalties. And for the state — to control customs revenues and protect the domestic market. It is the invoice value in the customs declaration that is the basis for calculating customs duties and taxes.
A few years ago, it took several days to complete. Now this is a thing of the past, because thanks to the electronic system, many operations are automated and performed much faster.
Businesses should regularly monitor the status of the customs declaration to avoid unexpected delays at the border.

What information does a customs declaration contain?

It is compiled in accordance with the international standard of the Single Administrative Document, which is used in most European countries and has been adapted in Ukraine.
The main groups of data in the customs declaration are:

1. Information about participants in foreign economic activity: sender, recipient, declarant (broker or importer), carrier.
2. Data about the goods: description, UKT VED code (it determines which duty, excise, or VAT rates apply), country of origin, quantity, and customs value.
3. Customs procedure: import, export, transit, temporary import/export, processing. This affects which documents need to be provided and what payments will be charged.
4. Financial information: invoice value in the contract currency, customs value, duties, VAT, and excise tax charged.
5. Transportation data: type of transport, container and vehicle numbers, place of loading and unloading.
6. Accompanying documents: commercial invoice, packing list, certificate of origin, veterinary or phytosanitary certificates, licenses and permits for certain categories.

Before picking up the cargo from the warehouse, it is useful to check the GDD and make sure that the payments charged are correct.

Import customs declaration: features of registration

The instructions for the documents always indicate what an import customs declaration is: the explanation helps to understand its role in customs clearance. When it comes to imports, without this declaration, goods cannot cross the Ukrainian border. Based on it, customs identifies the goods, determines their customs value, checks the legality of their import, and decides whether to allow them into the domestic market.
What are the main stages of import declaration?

• Submission of an electronic declaration through the customs system.
• Risk analysis: the system determines whether the documents need to be checked, the cargo inspected, or whether it can pass through the “green corridor.”
• Document verification by customs officers: most often, problems arise precisely because of discrepancies in the documentation.
• Physical inspection, if necessary: performed if there is suspicion of non-compliance of the goods in the container.
• Calculation and payment of customs duties.
• Release for free circulation in Ukraine.

The GDZ can be used to track when goods were released for free circulation. In this process, customs performs several key functions:

• fiscal — by ensuring that taxes and fees are paid to the budget.
• regulatory — by controlling the import of goods that may be harmful to health or safety.
• protective — to prevent smuggling or evasion of duties.
• statistical — by compiling state statistics on imports/exports.

An import customs declaration is used to import goods into the country: Ukraine requires that the document be completed correctly and comply with the contract.

How to check a customs declaration online

Customers can check the status of a customs declaration themselves through official online services and make sure that the declaration is actually registered in the customs system and that the cargo is not in an unknown status.
How to do this?

1. To check, you need the customs declaration number in the State Customs Service system or the declaration number in MRN format (18-digit code). The service shows the date of registration, customs clearance, and current status.
2. If you have an electronic signature, you can view all submitted declarations on the State Customs Service’s “Single Window” website.
3. Many companies integrate the GDD with internal accounting systems (1C, SAP, BAS).

An incorrectly completed GDD brought from abroad can result in fines and additional costs.
If you have lost your documents, you can always find out the GDD number: where to find the information online — on the customs website.

Practical tips for businesses

• Filling out a GTD may seem like a simple formality, but in practice, it is where a lot of time, money, and effort is spent. To avoid unnecessary problems, there are some nuances to keep in mind that cannot be overlooked.
• Documents must be prepared in advance in full. All of them must be consistent with each other: the name of the goods, quantity, currency, and delivery terms must match. Otherwise, any discrepancy will lead to questions from customs, which will result in a delay in the delivery of goods. The customs declaration register allows you to monitor the status of declarations and track the history of import and export operations.
• Since the product code is the basis for calculating payments, an incorrectly selected code will automatically set the wrong duty/VAT rate, and customs will then require additional charges. If you have any doubts, it is better to request a preliminary qualification decision from customs, which will officially protect you from fines.
• Keep an eye on the customs value, because it includes not only the invoice price, but also the cost of transportation, insurance, and packaging. Customs often checks to see if the value is understated. If it turns out that the difference from market prices is significant, then expect an adjustment. That’s why you need to have payment documents, transport contracts, and commercial offers with you.
• Working with professional brokers will help you avoid many unnecessary problems. An experienced specialist knows the nuances of specific customs and can save your business time. However, you should monitor their work. Trust, but verify.
• Plan your budget taking into account customs expenses (duties, excise taxes, VAT, port or warehouse fees, certification). This is because a typical business mistake is to plan purchases based on the invoice and then receive a +30% surcharge at the border.
• Have a plan B so that if customs stops the shipment, you know where it will be stored, what the costs will be, and who will handle the paperwork.
• Before releasing goods into free circulation, it is important to check the customs declaration for correctness of data.

Conclusions

The cargo customs declaration is a key document in international trade, on which the import or export of goods, the speed of customs clearance, and the correctness of financial calculations depend. For businesses, it is a tool for control and security, because a correctly completed declaration ensures the smooth movement of goods across borders, and the transparency of the process minimizes the risk of fines, additional charges, and downtime. Therefore, the better a business organizes this logistics process, the faster and more profitably it will operate in foreign markets. And before submitting documents to customs, it is worth looking at what a cargo customs declaration looks like: a sample is available in open sources and helps to avoid mistakes when filling it out.