Customs declarations must be submitted at authorized customs offices as determined by customs authorities.
For imports, the declaration is generally submitted upon arrival of goods at the customs office, except where pre-arrival lodgment is approved.
In cases where a summary declaration is used, the full declaration may be lodged within a set number of working days following arrival (e.g., 3 days).
For exports, the declaration is typically submitted prior to the arrival of goods at the customs exit point.