What Is an IMA (Import Customs Declaration)?

Category: Customs Author: — Date: — Reading time: —

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Learn how to read an IMA through this article.

When goods are customs cleared, the importer receives (through their freight forwarder or the customs broker directly) a customs document known in Europe as the Single Administrative Document (SAD). In France, this document is more commonly referred to as an IMA.

How Is the IMA Structured?

The Upper Section of the IMA

It contains information about the goods, the importer, and the exporter.

Good to know! The “BAE” status found in the upper right corner of the IMA stands for “Bon à enlever” (Cleared for Release). This is the status indicating that the goods have been customs cleared and can be released for consumption.

The Lower Section of the IMA

It contains a summary of the customs duties and VAT to be paid.