A customs declaration is a declaration of information on goods and means of transport to the customs authorities in a certain form for the implementation of customs clearance and customs control. Simply put, individuals or legal entities that import (bring) goods and vehicles into the country, as well as perform export operations, provide gömrük bəyannaməçisi information about them (invoice price, weight, quantity, description, type of transportation, packaging form, manufacturer, seller, buyer etc.) to the customs authority to be cleared (mainly electronically), submits the accompanying documents for investigation purposes, and then pays the calculated customs duties.

The customs declaration can be made by individuals or legal entities themselves, but in some cases the preparation of customs declarations is entrusted to customs brokerage companies and declarants working there, as gömrük xidməti this activity requires special knowledge and skills. Because it is necessary to apply different customs procedures for different situations, even in this case, individuals and legal entities can not properly prepare the customs declaration, the information is transmitted to the customs authority in full or incorrectly.