The declarant (customs representative, other person) disputes the prosecution for non-declaration of goods

1. For customs declaration, the following types of customs declaration are applied:

2) transit declaration;

3) passenger customs declaration;

2. In cases determined by the Commission, a customs value declaration is filled in, in which information is declared about the customs value of goods, including the method for determining the customs value of goods, the value of the customs value of goods, the conditions and circumstances of a transaction with goods related to the determination of the customs cost of goods.

The customs value declaration is an integral part of the goods declaration.

The form of the customs value declaration, the structure and format of the customs value declaration in the form electronic document and the electronic form of the customs value declaration on paper, the procedure for filling them out is determined by the Commission.

3. The declaration for goods is used when placing goods under customs procedures, with the exception of the customs procedure of customs transit, and in cases

A transit declaration is used when goods are placed under the customs procedure of customs transit.

The passenger customs declaration is used for the customs declaration of goods for personal use, and in the cases provided for by this Code, when placing goods for personal use under the customs procedure of customs transit.

Declaration on vehicle used for customs declaration of vehicles international transportation, and in the cases provided for by this Code - during the customs declaration of supplies.

4. The list of information to be indicated in the customs declaration is limited only to information that is necessary for the calculation and payment of customs payments, the application of measures to protect the internal market, the formation customs statistics, control of compliance with prohibitions and restrictions, adoption by customs authorities of measures to protect rights to intellectual property, as well as to control compliance with international treaties and acts in the field of customs regulation and the legislation of the Member States.

5. Forms of customs declarations, structures and formats of electronic customs declarations and electronic types of customs declarations on paper and the procedures for filling them out are determined by the Commission, depending on the types of customs declarations provided for in paragraph 1 of this article, customs procedures, categories of goods, persons moving them through customs border Union.

6. As a declaration for goods and a transit declaration, it is allowed to use transport (transportation), commercial and (or) other documents, including those provided for by international treaties of the Member States with a third party, containing information necessary for the release of goods, in cases and in the procedure determined by this Code, international treaties of the member states with a third party and (or) the Commission and the legislation of the member states in the cases provided for by the Commission.

When used as a declaration for goods and a transit declaration of transport (carriage), commercial and (or) other documents, including those provided for by international treaties of the Member States with a third party, customs declaration is carried out in writing, unless otherwise determined by the Commission and ( or) the legislation of the Member States on customs regulation.

Depending on the mode of transport by which goods are transported (transported) through the customs territory of the Union, the Commission has the right to determine the list of transport (transportation), commercial and (or) other documents, including those provided for by international treaties of the Member States with a third party, used in the quality of the transit declaration, as well as the cases and procedure for their use.

7. As a transit declaration, it is allowed to use preliminary information submitted in the form of an electronic document, in the manner determined by the Commission.

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Customs declaration - an important point that creates conditions for the implementation legal regulations in foreign economic activity (Foreign economic activity) when organizing the transportation of products through customs. The essence of this process is to provide customs officers with information about the cargo being moved, which is necessary for customs clearance of products in accordance with the requirements of the law.

What are the features of customs declaration of goods

Customs clearance represents actions related to placing vehicles and goods under the customs regime on the basis of the provisions of the Customs Code (TC) of the Customs Union (CU). Customs declaration has two components - preliminary and main declaration. Customs clearance (customs declaration) is based on compliance by the subjects of foreign economic activity with the standards stipulated by legal acts in the field of the customs regime.

Mandatory customs declaration is one of the most important components of customs regimes for goods and vehicles moving across the border. Declaration consists in providing customs officers with data on imported / exported goods, which must be included in the customs declaration.

The concept of customs declaration closely intersects with such a term as "customs clearance" as a whole procedure. In order to avoid the overlap of concepts in various instructions and recommendations from the Customs Code of the Customs Union, the term “customs clearance” has been removed, or rather, completely replaced by the category considered in this article - customs declaration.

Tasks that are solved using customs declaration:

Service provision customs control data on products and transport, which are necessary for the implementation of the goals of customs services;

Certification of the legal legitimacy of operations performed by the declarant with goods and vehicles that fall under one or another customs regime;

Control of compliance of information on products and transport with their real state.

How is customs declaration carried out? This procedure involves the application in a certain form of accurate information on products, transport, the processing mode applied to them, as well as the provision of other required data in relation to the individual accompanying the cargo.

The type of declaration is understood as the form or option for submitting an application, including the above information, to the relevant customs services.

Customs control and declaration of goods

Customs control is a series of actions, principles, laws applied and carried out by customs authorities within the framework of their professional activity, the purpose of which is to ensure that participants in customs relations comply with applicable laws. Under execution current legislation not only the customs legislation of our state is understood, but also the ratified acts international importance, treaties concluded between several independent states, and other regulations.

This type of control is carried out in an organized area called a customs zone. The customs zone is a part of the territory of the state, within which the control of property moved across the border is carried out. Customs officials are obliged to ensure that the import or export procedure is carried out in strict accordance with applicable laws. And they perform their duties in the customs control zone, that is, in those spatial areas that are specially organized for this kind of activity, which is of great importance for the security of the country and the world as a whole.

Customs control is not just the execution and implementation of the laws of the country where the customs authorities are located. When exercising control, the code of laws of the Customs Union is taken into account. Of course, it is simply impossible to carry out all the measures stipulated by the Customs Union when monitoring each facility. And that would be contrary to common sense. Therefore, the same Customs Union established the principle of selectivity, according to which customs control is carried out. In each specific case, selected from a variety of measures and forms of control are those that are reasonable and sufficient in this particular case for the implementation of all other rules and principles of the customs legislation of the Union.

Among the tasks that customs control sets itself, the following can be distinguished:

Compliance check;

Implementation of current legislation;

Strict adherence to the rules of the chosen customs procedure.

Forms of customs control:

Conducting an oral survey;

Documentary verification;

Customs check;

Surveillance within the borders of the customs territory;

Receiving explanations;

Inspection of movable property and personal search;

Checking the application of special identification marks and markings on goods;

Accounting for goods and vehicles that are under customs control;

Inspection of warehouses, premises, territories;

Check financial condition participants in customs relations, their reporting, as well as accounting for material objects.

Customs control is impossible without customs declaration. It is impossible to export property without drawing up a customs declaration and taking other actions that are mandatory when exporting products from the customs territory. The implementation of customs control measures ends only with the crossing of the customs border. This is a very crucial moment, therefore delays and delays often arise in the implementation of customs control measures.

In some situations, the authorized bodies are forced to check the data recorded during customs declaration, after the release of goods and vehicles from the territory of the customs zone. And they have every right to do so. The law establishes a three-year period during which goods that have lost the status of being under customs control may be subject to inspection by customs authorities. In other words, after the property actually leaves the borders of customs control, the right to control itself does not terminate, that is, the control framework extends over time. For another three years, products (goods, vehicles, etc.) can be subject to control in the form of a documentary check, since they cannot be physically checked. During this period, they may even lose their material form and their existence will be confirmed only by customs declaration documents and, possibly, by a number of other documents. Members of the Customs Union can increase the three-year term at the level of the domestic laws of their states. But in general, according to Art. 99 of the CU Code, this period cannot exceed five years, otherwise it will already go beyond the boundaries of reasonableness and expediency.

What are the forms of customs declaration of goods

Legal regulation services of customs allows the use of three forms of customs declaration.

Oral - providing orally to employees customs service information on the lack of products that are subject to mandatory entry into the customs declaration. This application form is allowed for use by individuals during transportation through customs control of non-commercial goods, luggage, personal belongings. Oral customs declaration is used in the systems of two passenger pass corridors. In this case, the person intending to use the oral form of customs declaration follows the "green corridor", which reduces the time for inspection and simplifies the control procedure itself.

Electronic customs declaration goods involves informing the customs services regarding the cargo transported across the border using electronic means communication.

Written form customs declaration of goods is applied if there are goods in the baggage / cargo that are included in the list for mandatory customs declaration.

The greatest attention of the customs services is paid to such forms as electronic customs declaration and the statement of information in writing. The written form includes the filing of an application for registration of the cargo in any form, as well as directly customs declaration on the form of the established form along with the transportation documentation. This form can be applicable for the movement of goods for personal use (provided that they are not included in the list of goods that are in transit or sent by interstate mail systems).

A special digital signature is used to certify the electronic customs declaration. Verification of the declaration made in this form is carried out by a specialized information system no later than three hours after acceptance. When individuals cross the border in private, electronic declaration is not applied.

What types of customs declaration of goods are distinguished

The main types of customs declaration used at present are as follows.

By the nature of the procedure

Incomplete customs declarationassumes the provision of partial information and is permissible for use both in relation to goods of import and export manufacture. This type of declaration is used in situations where it is not possible to declare the full amount of necessary information for objective reasons that do not depend on the subject filing the declaration. To supplement the data in full after incomplete declaration, it is provided from 45 days (imported products) to eight months (for export goods).

Full customs declaration legal entities declaring goods, the movement of which is associated with foreign economic activity.

Temporary type of declaration applicable to exported domestic goods in situations where there is no full amount of data for calculating customs payments.

Preliminary customs declaration goods are intended for registration of foreign-made goods until the moment of their import, or in cases when the products have not completed the transit procedure.

By types of declaration and method of registration of the declaration

Customs declaration of goods used in the transport of goods in the course of commercial transactions.

Transit customs declaration applies to goods placed under the transit procedure. Transit customs declarations can include shipping and sales documents.

Passenger declaration applied by individuals in relation to goods moved for the purpose of using for their own needs. Filling in a passenger declaration can be carried out subject to the age of 16 years and is used when moving goods by individuals for subsequent personal use.

Customs declaration of goods and vehicles carried out when crossing borders by transport carrying out international transport. Such a declaration may include standard forms of documentation and is used for international transport.

The norms for filing and processing the above declaration options are regulated by the CU Commission. The data entered during customs declaration, including the required codes, may differ for different types declarations, which is indicated in Art. 181 and 182 of the Customs Code of the CU. The list of data required for the declaration is determined by the range of information. According to them, as well as data for statistical accounting of customs and ensuring the possibility of applying the legislative norms of the CU countries, customs payments are calculated.

Goods subject to customs declaration

According to the norms described in the agreements, the placement of products for customs clearance and declaration is carried out when goods cross the borders of the vehicle. The customs declaration of goods in the Customs Union for entities that need to replace the previously declared customs procedure with another has its own distinctive features. Before considering in detail the issues of obligations in relation to the implementation of the declaration, the definition of the phrase "customs border of the Customs Union" should be clarified. It is known that Art. 2 of the Customs Code of the CU indicates that the customs zone of the CU includes the territories of Belarus, Kazakhstan, the Russian Federation, as well as objects located outside the borders of the Union, in respect of which the jurisdiction of the CU participants applies. Declaration of conformity with the Customs Union in respect of goods is carried out within the customs borders of the CU and objects falling under the jurisdiction of the states participating in it.

Clearance for customs purposes is made in either of two options: "customs union declaration" and "foreign goods declaration".

The goods of the Customs Union are:

Products, the release process of which took place within the customs borders of the Customs Union;

Goods moved within the borders of the CU and received the appropriate status "CU products" on the basis of the Code or agreements between the countries participating in the CU;

Products, the manufacture of which from the goods specified in the previous definition, or foreign goods, was carried out on the territory of the countries - members of the Customs Union (on the basis of subparagraph 37, paragraph 1, article 4 of the Customs Code of the CU).

All products that, according to the indicated criteria, cannot be classified as CU products, can be considered for customs purposes as foreign goods... For such goods, special legal status... The movement of CU products on the common territory of the CU customs is carried out without any restrictions and without using customs formalities in relation to them. Foreign-made products are placed under customs control procedures throughout the entire period of stay within the customs borders of the Customs Union. The Customs Code regulates the specific procedure for customs operations required for the clearance of foreign-made products, as well as the rights / obligations of entities having the authority to move foreign-made products and the time periods allotted for performing actions that are significant from a legal point of view.

Products of foreign origin moved to the CU and, according to the Customs Code, received the status of CU products through the procedure of declaration and customs clearance, can be transported without any restrictions throughout the customs territory of the CU. An example is the case when, in order to acquire the status of CU products, imported goods are placed under the release regime for consumption within the CU. Then it is understood that the imported products can be used and disposed of without certain restrictive measures. Customs control of declaring import goods provides for the receipt of statuses by foreign goods of such types as:

Release for consumption within the vehicle;

Refusal in favor of the country;

Re-import operations.

The placement of products under a certain registration procedure with declaration is regulated by clause 1 of Art. 179 of the Customs Code of the CU. This article notes other cases when products transported across the customs borders of the Customs Union are not subject to declaration:

Transport used for transportation between countries (Chapter 48 of the Customs Code of the CU);

Products of individuals for personal use (Chapter 49 of the Customs Code of the CU);

Supplies (Ch. 50 TC TC).

Who has the right to make customs declaration of goods placed under customs procedures

The procedures for customs declaration of goods can be performed by the entity carrying out the movement of products, or by his representative (declarant). Customs representatives are legal entities representing the CU states that have the opportunity to interact in the legal field with the subjects of the declaration. They are authorized, in cooperation with customs officials, to carry out the operations provided for by the CU Code. The institution of customs representatives is described in Art. 12-17 of this Code. Its application is carried out exclusively in accordance with the national characteristics of the CU countries. This provision is due to the difference in the regulations for entering subjects into the register of customs representatives in the laws of the participating countries. The establishment of permissible powers for the performance of customs declaration operations occurs on the basis of Art. 186 of the Customs Code of the Customs Union. Summarizing the existing rules, we can say that in order to obtain the rights to act as a declarant it is necessary:

Registration of a foreign economic activity transaction on behalf of the person who entered into a contract for the transportation of goods across the border of the CU states;

Availability of rights of ownership, use / disposal of products in the absence of a foreign economic activity contract.

On the basis of such provisions, it becomes obvious that the possibility of being a declarant is determined by the presence of confirmed rights to the products in respect of which the declaration is applied. Thus, it is possible to trace the connection between the legal rights to dispose of the products as part of the cargo (including the possibility of its destruction) and the powers of the subject as a declarant.

For situations where, when escorting goods through customs control, citizens of the states participating in the Customs Union are not present, according to Art. 186 of the Code (clause 2), as a declarant, a declaration can be made by:

Private personswho transport products for their own use;

Subjects, in respect of which preferential conditions of customs declaration apply(representatives of diplomatic institutions or official representations of countries, foundations, communities, as well as other foreign citizens who have received a special status on the basis of interstate agreements);

Representatives of representative officesoperating in the territory of the Customs Union, when transporting products that are intended for use directly by representative offices;

Subjects who own the right to dispose of products during the contract, in which one of the parties is registered on the territory of the Customs Union.

For customs transit regimes, the list of entities that are entitled to declare includes all of the above-named persons plus forwarders (subject to registration in the territory of the Customs Union) and representatives transport companiestransporting transit cargo.

Certain difficulties in the process of establishing the existence of rights for customs declaration of products arise due to the existence of two sources, which must be taken into account to determine the declarants. In addition to the Customs Code and other legislative acts of the CU, it is necessary to take into account the provisions of the civil legal acts of the Union states.

The category of the most contradictory provisions includes the interpretation of the concept of "foreign economic transaction". A detailed definition is absent both in the Customs Code of the Customs Union itself, and in the provisions of the current legislation of the CU participants. Before the formation of a single customs space within the Union, any economic and economic transaction between entities registered in different countries fell into the category of foreign economic activity. Since the formation of the CU, a collision appears, which consists in the interpretation of the foreign economic contract between representatives registered on the territory of the CU, but who are taxpayers different countries... From the point of view of state customs territories, such a transaction must be accompanied by a declaration in accordance with the requirements of foreign economic activity. Everything would be correct if the products crossed the borders of the Customs Union. If there is no such moment, then in matters of establishing the rights of the declarant one should be guided by Art. 186 of the Customs Code of the Customs Union, which describes all possible options definitions of the declarant.

When considering the issue of determining the powers of a potential declarant, it is necessary to note some features of the transitional standards, which are presented in Art. 368 of the above Code. It is indicated here about the admissibility of customs declaration in the CU under the following conditions:

Declaration of goods at the customs of the member states of the Customs Union can be carried out by entities that are registered and permanently reside in the territory of the CU state, except for cases that allow declaration by foreign citizens (described in clause 2 of article 186 of the Customs Code of the CU);

The declaration can be carried out by representatives of consular and diplomatic missions, as well as international organizations of the countries of the Customs Union, subject to the submission of the declaration to the customs services of the country in which they are located.

The presence of transitional provisions in the establishment of the legality of customs declaration by the subjects is explained by the fact that currently unified legal norms in the customs sphere are already applied, but there is still no unification of currency, tax, banking and other legislation. At this stage, there is no uniform VAT rate, general norms for the identification of taxpayers and their registration, and there are also a number of other contradictions concerning not only legal, but also organizational or technical issues. This situation determines the presence of transitional norms in legal documents TS. This makes it possible to create the most favorable conditions for the implementation of customs declaration and control of the release of goods in the Customs Union. The current regulations imply the declaration of the customs value of goods by economic entities in the authorities of the states on whose territory they are registered. This provision does not apply to products following the customs transit regime, in which declaration by foreign entities is allowed.

In what case is customs declaration of goods for personal use possible?

Goods for personal use transported across the customs border must also be subject to the customs declaration procedure. Customs declaration (preparation of a customs declaration) - required condition passing the procedure for moving goods across the border. But the type of such a declaration will depend on the type of procedure.

Clause 36 of Art. 4 of the TC CU contains definitions of those goods that can be regarded as intended for personal use. These are the things that are used or created for personal use, for the implementation of everyday needs not related to entrepreneurial activity. Usually they are transported across the border in accompanied or unaccompanied baggage, using international postal items, by delivery by the carrier and so on (Article 353 of the Customs Code of the Customs Union).

For individuals, a special simplified procedure for the movement of goods is provided. The methods for moving goods intended for personal use differ in a smaller set of requirements for the procedure, hence this procedure is called simplified. But it must be borne in mind that the quantity and value of such goods should not exceed the size established for this category of objects, otherwise they will no longer be able to be subject to customs and tariff regulation as being moved in a simplified manner. The simplified procedure often implies the exemption of an individual transporting property across the border from paying customs duties and taxes.

How to find out the purpose of the objects being moved? How to delimit products for business activities from goods for personal consumption, because often the border is very conditional? The assignment of objects to one category or another is carried out by the customs authorities themselves, but on the basis of an application by the subject of movement - an individual. A person, when moving goods across the border, informs the customs representatives about which category he himself attaches to the objects being moved (he informs orally or by means of customs declaration in writing). A further assessment should be made by the customs authorities themselves, while applying the risk management system. Representatives of the authorized body take into account not only the quantitative and cost characteristics of the goods, but also the frequency of crossing the state border by a given individual and transporting goods through customs.

In the daily activities of the customs authorities the criteria for determining the purpose of goods are applied in the following order.

Properties of goods, their purpose... If traditionally given view goods are not used in everyday life and do not have such consumer properties that would suggest the possibility of using the object for personal purposes, then representatives of the customs authorities usually classify such goods as objects intended for entrepreneurial activity.

Number of goods. Obviously, if individual carries great amount homogeneous goods (for example, dresses of the same style, color, but different sizes), then it is unlikely that it will be possible to convince customs officials that these things are intended exclusively for the personal consumption of a person. It is necessary to assess to what extent the volume of goods exceeds the real possibilities of consumption of a given person or his family in order to assert that goods are moved for business purposes.

Frequency of movement of goods across the customs border. It is reasonable to assume that if the same individual periodically transports similar goods across the border, albeit in small quantities, it is most likely doing so for business purposes. The same can be said about mailings made between the same entities at the same time or within one month. Such shipments can reasonably be regarded as intended for business purposes.

If the customs declaration of goods by an individual regarding the purpose of the object does not coincide with the assessment of customs officials, then the opinion of the latter has priority. It should be remembered that the needs of individuals moving goods across the border are individual, and the properties of goods can be very different. Therefore, each case of transportation of goods is considered separately. Customs officers usually take into account the following facts:

Family composition of an individual;

The usual human need for this kind of goods;

Place of work (if any);

Place of residence (territory of the Customs Union, neighborhood with the border);

Purpose of travel, frequency of travel repetitions;

Assortment of objects moved across the border;

Documentary confirmation of the purchase of these goods at retail;

Frequency of movement of identical goods by different individuals.

In the course of the survey, other relevant factors may be identified.

The main documents that certify the fact of repeated movement of similar goods across the border for a specific period of time are passenger customs declarations. By the marks on them made by customs officers, it is always easy to determine whether such goods were previously released abroad or were refused. A situation is quite possible in which a person, often crossing the state border, is not able to import certain groups of similar goods.

According to customs rules, the purpose of using imported goods must be indicated in the personal statement of a person crossing the border. By filling out the form given in the annex to the Agreement "On the procedure for moving goods by individuals for personal use through the CU TG and performing customs operations related to their release", the individual indicates the fact of acquiring property on the territory of the CU, as well as the ownership of the product - for personal purposes ... Such a statement must match the information that is present on the packaging of goods, on tags, tags and other documentation, if any.

The law contains a range of goods, products, property that cannot be recognized as being moved for personal use. Here list of goods not related to goods for personal use:

Central heating boilers;

Natural diamonds;

Tanning salons;

Apparatus and equipment for photographic laboratories;

Those goods for the export of which the state has established certain duties. Export duties are not imposed on slaves, seafood (except for caviar of sturgeon fish species) weighing not exceeding 5 kilograms; caviar of sturgeon fish species weighing not exceeding 250 grams; fuel poured into the vehicle's tanks for personal use, or in a separate container - maximum 10 liters;

Precious metals and precious stones with a customs value of more than 25 thousand dollars in equivalent;

Internal combustion engines, excluding engines for watercraft;

Lawn mowers (this does not include lawn mowers for parks and sports fields), hay harvesting, harvesting machines, mechanisms for threshing, pressing of hay and straw;

Certain machinery and equipment (for example, equipment for the production or finishing of felt or felt, instruments and apparatus for detecting or measuring ionizing radiation);

Tractors, motor vehicles for special purposes, other than those used for the carriage of goods or passengers; self-propelled industrial vehicles, not equipped with lifting or loading devices;

Car transport trailers;

Ships, boats and floating structures, except for yachts and other floating equipment for recreation and sports, rowing boats and canoes;

Medical technology and equipment, except for those necessary for use along the route or for medical reasons;

Devices, apparatus and models intended for demonstration purposes;

Medical, surgical, dental or veterinary furniture; hairdressing chairs and similar chairs;

Games powered by coins, banknotes, bank cards, tokens or similar means of payment;

Goods subject to export control in accordance with the legislation of a member state of the Customs Union.

To the great regret of the participants in customs relations who move products, this list is not exhaustive. To the even greater regret of customs officers, they need to have a really deep knowledge of legislation and an analytical mindset in order to correctly and accurately determine the possibility of import / export of products in each specific case. It would be much easier if everything was limited to one instruction.

One of the most important stages in the movement of goods across the border is customs declaration.

Customs declaration of goods for personal useproduced in the form of filling passenger customs declaration (PDD)... The form for it was developed by the decision of the Commission of the Customs Union dated June 18, 2010 No. 287. This form must be followed in almost all cases, except for the cases of sending international mail and moving by customs transit. However, it should be noted that an individual can, on his own initiative, fill out a passenger customs declaration, regardless of the fact that he is transporting those goods for personal use that are not subject to customs declaration by law.

What does the customs declaration of the value of goods mean?

The Customs Code of the Customs Union dedicated Art. 65 the concept of declaring the customs value of goods. The term “declarant” is used here - a person who declares goods transported across the border. The whole chapter of the Customs Code of the Customs Union (Chapter 27) is devoted to the procedure of customs declaration. Individuals who transport goods across the customs border solely for personal use are not required to make customs declaration of goods. For these participants in customs relations, a different procedure is provided for following the border of the vehicle. And it is contained in chap. 49 of the Customs Code, supplemented by intergovernmental acts.

The procedure for issuing a declaration is described in clause 1 of Art. 65 TC. So, the declarant draws up an application addressed to the customs authority about those goods that he plans to move across the border, about the selected form of movement (customs procedure). The application also indicates the properties of the goods that are important for the implementation of the procedure. An integral part of the customs declaration in the prescribed form is the indication of the customs value of the goods.

In addition to the value itself, the declarant is obliged to indicate how this value was identified (clause 2 of article 65 of the Labor Code): the method used for determining the value of the customs value, the circumstances of the foreign economic transaction that formed the customs value of the goods. By providing this information, the declarant must attach required documents to confirm them. There are several methods for determining the customs value, which are described in the Agreement “On determining the customs value of goods transported across the customs border of the Customs Union”. These are the methods:

When dealing with imported goods;

When dealing with identical goods;

When dealing with similar goods;

Subtraction method (method based on the cost of selling goods in a single customs territory);

Addition method (estimated cost);

Reserve (combined) method.

The choice of method is not arbitrary. The first is considered the most common, the declarant can go to the second only if it is impossible to use the first method. And so on until the very end, in strict sequence. The principle of determining the value of imported goods is as follows: the customs value is the maximum possible value of a transaction with such a product. Consequently, the customs value of the product is the price that will be paid or has actually been paid for the goods transported across the border on the common customs territory of the CU. This price is subject to addition according to the conditions of Art. 5 Agreements.

All other methods stipulated by the Agreement (determination of value with identical, homogeneous goods, the method of addition and subtraction, as well as the combined method) are applied if the customs value of the goods cannot be determined by comparison with the price of a foreign trade transaction.

To choose one or another method, you need to have a clear idea of \u200b\u200bwhich cases it concerns and how it can be applied in practice. For example, methods relating to identical or similar goods cannot be used without understanding the definition of the concepts of homogeneity and identity within the framework of customs legislation. Such definitions are given in Art. 3 Agreements. If the goods are neither identical nor homogeneous, then the declarant can apply the methods of addition or subtraction to his goods. And only in the most extreme case a combined method is used (clause 1 of article 10 of the Agreement).

Determining the customs value of goods within the framework of customs declaration is fraught with some difficulties, therefore it is better to solve this problem not on your own, but after consulting with customs officials in advance. The price negotiation procedure is given in Art. 52 Federal law dated November 27, 2010 No. 311-FZ "On customs regulation in Russian Federation". The person concerned can send a written request to the customs office. And such a request will become an indisputable basis for customs officers to respond to the applicant, that is, provide information on customs declaration also in writing within one month from the date of receipt of the request. Customs officers are not entitled to preliminarily determine the customs value (Article 113 of the Federal Law "On Customs Regulation in the Russian Federation"). But employees of authorized bodies are still obliged to provide adequate and timely information. So, if the information within the framework of the consultations was provided out of time, not in full or is unreliable, then this fact may cause the applicant's losses. Losses can be reimbursed in judicial procedure based on norms Civil Code RF (Art.16, 1069 of the Civil Code of the RF).

There is a rule (Article 11 of the Agreement) that allows the declarant to receive imported goods in the manner prescribed by the laws of the Customs Union, in the event that at the time of import of goods it is impossible to determine their exact value due to the absence of some elements (documentary information) of a foreign trade transaction, without which calculation of the customs value of goods is not possible.

The methods listed in clause 3 of Art. 65 TC. The main way of customs declaration is the declaration of the customs value in the customs value declaration, as well as in the goods declaration. But the first method has the advantage. The second applies only when TPA is not provided for by law and customs officials do not put forward a reasonable requirement to fill it out.

It should be noted that the declaration of customs value is a mandatory element of customs declaration in most cases; declarations for goods without TPA are usually not accepted. Therefore, the declaration of customs value must be submitted together with the declaration for goods. In addition, the customs officers are provided with a set of documents that are the basis for the reflection of information in the declaration. Supporting documentation is another integral part of customs declaration.

Declaration of customs value must be made in in electronic format and on paper. Two copies in paper form are drawn up: one for the declarant with a note of the customs authority, and the other for customs.

The customs value declaration form was developed by specialists, you can find it in Appendix No. 2 to the Procedure for declaring the customs value of goods. To determine the customs value, one should be guided by the document of the CU Commission No. 376 "On the procedures for declaring, controlling and adjusting the customs value of goods."

Be careful when making a foreign trade transaction. Most of the disputes related to the determination of the customs value during customs declaration are related to the factor influencing the transaction price of the interdependence of its parties.

What documents are required for customs declaration of goods

Customs declaration by individuals or legal entities is accompanied by the submission of the following documents.

Documents on the basis of which the legality of customs declaration by a specific entity can be established.

Documentation that certifies the fact of a foreign economic contract, or other documents confirming the legality of the disposal / possession / use of goods passing through the customs border.

Documentation for the transportation of goods.

Documentation confirming that all applicable prohibitions / restrictions for this type of product have been complied with.

Documentation confirming compliance with restrictions / prohibitions on established protective / anti-dumping / countervailing measures.

Documentation that serves as confirmation of the declared code for the classification of goods.

Payment documents for the payment / security of payments provided for by customs regulations.

Confirmation of the eligibility of applying preferential provisions for customs payments, taxation, duties, which are based on the specifics of the customs procedure.

Documentation on the basis of which it is allowed to adjust the timing of making customs payments (taxes, duties, etc.).

Documentation on the basis of which the customs value is declared.

Confirmation of the fact of compliance with the exchange rate regime, which corresponds legal acts countries of the Customs Union.

Registration documentation of the transport used for international transportation during customs transit procedures.

What is the procedure for customs declaration of goods

Declaration of goods in the customs authorities presupposes a clear regulation of the actions of a customs declaration specialist on the part of the customs and on the part of the declarant.

Registration of the established form declaration by the declarant and its transfer to the customs authorities before the end of the period provided for temporary storage (for import), before the date of departure (for export). For products that belong to the category of items falling into the category of means of administrative offenses, after the date of the appearance of the decision on return, on exemption from criminal / administrative liability, the declaration must be carried out within one month.

Correction of information, provided during the customs declaration, can be carried out before the release, provided that the amounts of payments remain unchanged (the exception is a change in the customs value in the declaration); if the customs has not yet sent a notification about the place / date of the inspection; certain measures of customs control were not taken. Correction of the information provided upon import can be carried out after the fact of import on the conditions presented in the Decision of the Customs Union Commission No. 255 of 20.05.2010.

Automatic numbering of the customs declaration carried out independently of subsequent decisions of the customs.

On examination of the document of customs declaration customs officers are given no more than 2 hours.

Decision to register a declaration or refuse adopted on the basis of verification with the identification / absence of facts of violation of customs rules.

With a positive decision on the acceptance of the declaration, she is assigned an individual registration number.

With a negative decision upon registration of the declaration, the declarant receives a written refusal indicating the factors that influenced such a decision.

The Customs Union Code indicates the features of customs declaration that may affect the adoption of a negative decision on the registration of the declaration. The list of such reasons includes the following:

Documents for customs declaration are submitted to the customs department, which does not have the right to register them (in this case, the declaration is sent by the customs representative to the required customs office);

Customs declaration is carried out by an entity that does not have the necessary powers;

Customs declaration documents were drawn up without observing the established requirements (there is no necessary information, the declaration was submitted in the wrong form, there are no corresponding signatures / seals of the company);

An incomplete package of documentation for customs declaration has been provided (except for situations when a permission is granted by customs in writing);

When submitting a customs declaration for products without performing operations that must be completed before the customs declaration (for example, the transit procedure has not been completed).

What "pitfalls" are customs declaration and release of goods

The procedure for customs declaration of goods has some problematic points. This category primarily includes deliberate actions to violate the legal norms of a particular country, errors of a carrier or a representative of the customs service. In modern practice, the following "pitfalls" most often arise.

Inaccurate execution of customs declaration documentation or its incomplete complete set.When the fact of the absence of a mandatory document or the presence of errors in it is revealed, it is possible to take measures to restrict the release of goods across the customs border. At the same time, the goods are placed in the warehouse until the necessary correct documentation is provided.

Violation of legal norms. In case of erroneous non-inclusion of goods in the declaration or an intentional attempt to smuggle goods, customs officials may apply a measure of arrest to the goods, and measures of administrative / criminal liability in relation to the subject who committed such a violation.

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Customs declaration - This is a document drawn up in the prescribed form, containing information about the goods, the selected procedure and other information necessary for the release of the goods (Article 4 of the Customs Code of the CU).

The procedure for filling out a declaration and then filing a document with the customs authorities is called customs declaration. This is the procedure for submitting information about the declared goods to state authorities in accordance with the selected customs procedure (Article 179 of the Customs Code of the CU). Customs declaration of goods is carried out by the declarant (or a customs representative on behalf of the declarant) in writing or electronic form... The period of registration by the customs authority from the moment the information is submitted is regulated by 2 hours. And the release of goods of legal entities is not more than a day. A declarant is a person who declares goods, or on whose behalf they are declared (Article 4 of the Customs Code of the Customs Union).

Basic information in customs declaration:

• Country of origin;
• Type of cargo-goods (nomenclature of goods according to the ETN VED);
• Cargo weight;
• Cost;
• Purpose of carriage or removal;
• Number of the vehicle delivering the goods;
• And any other information, without the presentation of which it is impossible to carry out customs clearance.

Types of customs declarations

The register of declarations is given in article 180 of the Customs Code of the CU. Depending on the declared customs procedures and persons moving goods, the following are given in the Customs Code of the Customs Union types of customs declarations:

1. Customs declaration for goods (DT) (earlier this document was called “Cargo customs declaration” - “GTD”). It is issued for the goods of legal entities and individual entrepreneurs moved across the state border. The submission of information to the customs is only in electronic form!
2. Transit declaration (TT - customs transit) is filled in and submitted on paper or electronic media for goods transiting through the territory of the Customs Union or through it from border to border.
3. Passenger customs declaration (PD) is a document required when declaring goods and goods transported by individuals across the state border. Filling in and submission to the customs authority is carried out only on paper by an individual or a customs representative.
4. Vehicle customs declaration - filled in and submitted to the Central Excise Customs (CAT) on paper or electronic media for cars imported or exported from the territory of the Customs Union under the selected customs procedures: "export", "import - release for domestic consumption", "temporary import / export" and etc.

Submitting a customs declaration after filling out

The submission of customs declarations to the customs authority is carried out: by an individual in person; legal entity or individual entrepreneur remotely through a special program. Also, registration can be carried out by a customs representative. The deadline for submission when placed in a temporary storage warehouse for imported goods can be no more than 2 months and can be extended upon application and can be extended by another 2 months. When exporting goods, there are no deadlines for submission.

Where can I get a customs declaration for goods?

The form of the customs declaration for goods can be obtained at the checkpoint at the State Border at the customs, and can also be downloaded from our website. Before submitting to the customs, we recommend checking the compliance of the declared information. They should not contradict real information about the declared product and its quantity. After checking the documents, you need to pay customs duties and fees.

I have already noticed more than once that when a novice accountant for the first time is faced with the need to enter goods into the program for a CCD (customs declaration, import), then his first reaction is a stupor. There are a lot of numbers, in different currencies, nothing is clear.

So let's go!

So, before us is 2 sheets of a real CCD (main and additional). I just cleaned up confidential information in them, which for educational purposes we do not need.

You can open them on a separate page, or better, print them and put them right in front of you.

Learning to read GTE

We will analyze the GTE on the basis of the rules for filling it out, which can be read, for example, here.

Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because information about only one product can be placed on the main sheet.

We disassemble the main sheet

Main sheet cap

Pay attention to the upper right corner of the main sheet of the GTE:

THEM in column No. 1 means that we have a declaration for the import of goods.

Declaration number 10702020/060513/0013422 consists of 3 parts:

• 10702020 is the code of the customs authority.
• 060513 is the date of the declaration (May 6, 2013).
• 0013422 is the ordinal number of the declaration.

In column number 3, we see that we have before us the first (main sheet) form of two (main sheet + additional sheet).

Total declared 3 itemsthat take 3 seats.

We go down a little lower:

Here we see that total customs value of all 3 products: 505 850 rubles and 58 kopecks.

Item arrived to us from republic of Korea.

The currency in which the calculations are made is also indicated here ( USD), as well as the customs value in this currency ( 16 295$ ) at the exchange rate on the date of the GTE (May 6, 2013). The currency rate is indicated here: 31.0433 ruble.

Let's check: 16 295 * 31.0433 \u003d 505 850.58. The result is the customs value in rubles.

Item # 1 (excavator)

We go down even lower along the main sheet to the left:

Here is our first product, which is listed on the main sheet of the customs declaration. Obviously, the remaining two are declared on an additional sheet.

Product Name: " The excavator is hydraulic", it takes 1st place.

We move from the name of the product to the right:

Item number 1 of 3.

The excavator price is 15 800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490 484 rubles and 14 kopecks.

Excavator taxes and charges

Going down to the bottom of the document:

Customs fee (code 1010) from all goods (as the basis for accrual, the customs value as a whole for the CCD is indicated) was 2,000 rubles.

Duty (code 2010) for the excavator (the basis for calculating its customs value) was 5% or 24 524 rubles and 21 kopecks.

VAT (code 5010) for an excavator (the basis of accrual was the amount of its customs value 490 484.14 and the amount of duty 24 524.21) amounted to 18% or 92 701 rubles and 50 kopecks.

Once again I draw your attention to the fact that we charge the duty on the customs value of the goods, and VAT on (customs value + the amount of duty).

We disassemble the additional sheet

Add-on sheet cap

We pass to the second (additional) declaration sheet.

Pay attention to the upper right corner of the supplementary sheet:

The number and type of the declaration completely coincide with the values \u200b\u200bon the main sheet.

In column number 3 we see that we have before us the second form (supplementary sheet) of 2 (main and supplementary sheets).

Item # 2 (hammer)

We go down below to the goods declared on an additional sheet:

Before us the goods " Hydraulic hammer", which takes 1st place.

Go to the right:

First of all, we see that we have 2 goods out of 3.

The hammer price is 345 (USD), which in terms of rubles at the rate (31.0433) is 10 709 rubles and 94 kopecks (customs value).

Item # 3 (parts)

We go down below:

The second item on the additional sheet (the third for the CCD as a whole): " Parts of Full Revolving Hydraulic Single Bucket Excovator".

Go to the right:

This is the third product out of 3.

The price of spare parts is 150 (USD), which in terms of rubles at the rate (31.0433) is 4 656 rubles and 50 kopecks (customs value).

Hammer and parts taxes and charges

Let's go down the additional sheet (column No. 47, calculation of payments):

Duty (code 2010) per hammer (the basis for calculating its customs value of 10 709 rubles and 94 kopecks) was 5% or 535 rubles and 50 kopecks.

VAT (code 5010) for the hammer (the basis for calculating its customs value plus duty) was 18% or 2,024 rubles and 18 kopecks.

Go to the right:

VAT (code 5010) for spare parts (the basis for calculating their customs value of 4 656 rubles and 50 kopecks) was 18% or 838 rubles and 17 kopecks.

Summing up

The customs fee was 2,000 rubles for all goods.

We enter in 1C

Setting up functionality

First of all, go to the "Main" section, the "Functionality" item:

Here, on the "Stocks" tab, the item "Imported goods" should be checked:

We record the receipt of goods

We go to the section "Purchases" item "Receipt (acts, invoices)":

Create a new document:

We will now choose an arbitrary counterparty as a supplier to simplify the task:

Settlements with the supplier are carried out in dollars, therefore, in the agreement with us, we indicated the settlement currency USD:

This means that we fill in all the prices in the document in dollars. When the document is posted, they will be converted into rubles at the exchange rate for May 6, 2013 (exchange rates for this period, if not already done):

Please note that we have indicated the rate "Excluding VAT" everywhere. This tax will be calculated and indicated by us later in the CCD.

Now we scroll the tabular section to the right and fill in the CCD number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Edit" button above the tabular section. agreement for mutual settlements with her (deposit).

The customs fee was 2000 rubles, there are no fines.

Go to the tab "Sections of the CCD":

A cargo customs declaration may have several sections, which group goods with the same procedure for calculating customs payments.

In our case, the procedure for calculating customs payments for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.

There is no duty for the third item and we could put it in a separate section.

But we'll do it a little differently.

First, we indicate the total percentage of duty and VAT:

These rates were automatically calculated for the total customs value, and then proportionally distributed across 3 goods:

Everything is correct (see our summary plate on the CCD), except for the third item. Let's manually correct its data:

As a result, it will turn out like this:

We post the document.

We look at the wiring

We see that the customs fee and customs duties were distributed at the cost of goods, and the input VAT went into debit on May 19.

The need to issue a customs declaration for import arises from an individual entrepreneur or legal entity in cases of import of goods intended for use on the territory of a foreign state. Accompanying documentation is filled out when crossing the border, it is also an immediate element accounting statements, which contains data on the customs value of the cargo. The need to issue a customs declaration for import arises from an individual entrepreneur or a legal entity in cases of importing goods intended for use on the territory of a foreign state. Accompanying documentation is filled in when crossing the border, it is also a direct element of the accounting statements, which contain data on the customs value of the cargo.

Legal features of registration of a customs declaration

Goods are imported from abroad. At the same time, a choice of a specific customs procedure is made. It must be completed within 2 months from the date of delivery. In exceptional cases, the period under consideration can be extended to 4 months (storage of goods in warehouses without filing a customs declaration).
This procedure is carried out by a resident of the Russian Federation. A one-time submission of documents can be realized only if the goods are located in the territory of the zone where a special regime for checking the cargo is in effect. If it is planned to systematically import imported products, then in the future, preliminary notification of the regulatory authorities is allowed (including in electronic form).
The carrier has concluded an agreement for the placement of goods in temporary storage warehouses. This is a prerequisite that is checked in connection with filling out the declaration upon import. The temporary storage warehouse in the Russian Federation is a commercial structure.

As part of interaction with regulatory authorities, when importing a cargo, its status changes to "foreign-made goods". This does not remove the obligations from the declarant regarding possible hidden properties of products that do not comply with the rules and sanitary standards of national legislation.

Items of expenditure in the course of registration of the customs procedure "Import 40"

Cargo cleaning. This applies to the payment of duties stipulated by tax legislation.
Cargo customs clearance. It includes the costs of renting a temporary storage warehouse, creating and checking a foreign trade contract (avoiding the accrual of fines for non-compliance with international law), determining the TN VED codes, evaluating the goods at their declared documentary value, accounting for the costs of the possible provision of additional instructions to confirm the declared delivery prices.
The costs of drawing up an import customs declaration. Filling out the main columns, sending an electronic document to the regulatory authorities, purchasing a strengthened qualified digital signature, purchase of additional sheets to the TD.

Intergruz specialists will provide services to determine optimal price accompanying activities on filling out a declaration during export (import), will help to fulfill obligations for mandatory payment of payments, resolve a dispute with inspectors of regulatory authorities on the ground.

Possible errors when filling out the declaration

Completing this line when transporting goods using pipelines or power lines may be interpreted as an attempt to hide the actual method of delivery of the goods to the final destination.

Customs clearance of a CCD involves the inclusion of information about the mode of transportation. If it is a car, then the registration numbers are indicated, if the railway message - the numbers of wagons or tanks. The use of sea transport when filling out the export declaration obliges the carrier to indicate the name of the vessels, their port of registration.

When sending a declaration for imported goods in temporary storage warehouses, the addresses of their location, including information about the owners of the premises (extracts from the registers), must be taken into account.

Column 30 on the location of the goods indicates the postal address without an index in relation to the declared goods when submitting a customs declaration. If questions arise from the regulatory authorities, an inspection procedure can be initiated.

Making a customs declaration requires compliance with national and international legislation. The specialists of the company "Intergruz" in the shortest possible time will carry out the registration of international transportation, taking into account the legal requirements.