The customs declaration can be made by individuals or legal entities themselves, but in some cases the preparation of customs declarations is gomruk vergileri entrusted to customs brokerage companies and declarants working there, as 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.
Customs control means measures taken by the customs authorities to ensure compliance with customs legislation. One of the main tasks of the customs authorities is to prevent the possibility of violation of customs legislation by gomruk prosedurlari individuals during customs to ensure the protection of the interests of foreign trade participants who comply with the requirements of the gömrük təmsilçiliyi legislation. It can be understood that any person who violates the law, evading the control of the customs authorities, smuggled goods into the customs territory without declaration, should not create any shadow economy on the goods imported in accordance with legal requirements, and the customs authorities are important in preventing such cases. has a role.