Filing a tax return
You always need to file a declaration (or have this done) to import goods. You must do this even if you have been issued with one of the exemption licences listed below. The licence only ensures that you do not pay any import duties. There are 4 different licences for import duty exemptions. These are:
Always have a tax return filed
You cannot file a tax return independently. The import declaration and the procedure to follow takes place via Customs' AGS electronic declaration system. Your removal company is obliged to assist you with this.