Cargo delivery is an illegal method of transporting goods from other countries, which is used to reduce costs on duties and paperwork. In this case, the goods are registered under other HS codes, which allows to reduce costs for the carrier, but entails serious complications for counterparties, including prosecution.
Official delivery assumes compliance with all legislative norms and rules related to international cargo transportation. In this case, the goods are declared correctly and the customs representative is responsible for possible problems related to customs clearance and payment of duties.