Any goods transported across the customs border of the Russian Federation individuals, are subject to declaration.

Goods can be declared by the individual himself (both Russian and foreign), as well as by a person acting on the basis of a power of attorney (carrier, customs broker).

If the goods are transported by a minor under the age of 16, the goods can be declared by one of the parents, adoptive parents, guardians or trustees accompanying him, and in case of organized departure (entry) of a group of minors - by the leader of the group.

Goods transported in accompanied luggage are declared at the checkpoint. When declaring in writing, a passenger customs declaration TD-6 is submitted. The form and procedure for filling it out are approved by the Order of the Federal Customs Service of the Russian Federation.

Simultaneously with TD-6, depending on the circumstances, the following is submitted to confirm the stated information:

1. identification document (passport, international passport, birth certificate for minors, etc.);

2. a document confirming the adoption, guardianship, guardianship of a minor (if the goods are declared by this person on behalf of the minor);

3. documents confirming the purchase and cost of the declared goods (invoices, checks, etc.);

4. transport (shipping) documents (waybills, luggage receipts and so on.);

5. documents confirming the right to benefits (including for temporary import, refugees moving for permanent residence, etc.);

6. documents confirming compliance with non-tariff restrictions (licenses, permits, etc.);

7. other documents, including those confirming their purpose for personal needs (if necessary).

When declaring goods orally, such documents are presented only at the request of an official.

Declaration of goods transported in unaccompanied baggage is carried out by submitting a simplified form of Application (or customs declaration in the case of declaration of goods by another person by proxy) to the customs office at the place of residence.

When moving goods in accompanied luggage, the TD-6 declaration is submitted simultaneously with the presentation of the goods.

When moving goods in unaccompanied baggage or sending them to an individual, the Application is submitted within 15 days from the date the carrier presents the goods to the customs authority at the place of residence or registration of the person.

In relation to goods transported across the customs border in unaccompanied baggage, a customs declaration must be submitted when importing goods into the customs territory of the Russian Federation within the time limits specified in Art. 129 of the Labor Code, and during export - simultaneously with the presentation of goods to the customs authority.

In this case, information about the presence of unaccompanied baggage is indicated in the passenger document. customs declaration TD-6, issued at the checkpoint when crossing the border.

Along with the application, the same set of documents is submitted as when registering accompanied baggage at the checkpoint (listed above), and in addition, a copy of the passenger customs declaration TD-6 (where accompanied baggage is declared and the presence of unaccompanied baggage is indicated) must also be submitted to imported goods with a customs authority's release mark.

If an individual does not have a declaration TD-6, in which the accompanied baggage was declared, with checkpoint marks, during customs clearance of unaccompanied baggage it is considered that the accompanied baggage contained goods, the value or quantity of which corresponds to the maximum standards for duty-free import, unless the person proves the opposite (i.e., the benefits for duty-free import are considered used and customs duties will have to be paid for imported goods in terms of excess of duty-free import standards).

The procedure for filling out the passenger customs declaration determines the rules for filling out the passenger customs declaration TD-6 by an individual.

The person declaring the goods fills out the Declaration in two copies, indicating in the columns of the Declaration the exact information about the goods transported across the customs border of the Russian Federation and other information necessary for customs purposes.

Entries are made in pen clearly and legibly in Russian or English.

Any changes and additions made to the Declaration must be signed by the person declaring the goods and certified by the official of the customs authority performing customs clearance by affixing a personal numbered seal and signature.

The person declaring the goods indicates the required information in the Declaration by crossing out the appropriate boxes.

The “entry”, “exit” and “transit” squares indicate the direction of movement of goods by an individual crossing the customs border of the Russian Federation. When moving goods in transit, the person declaring the goods also indicates the direction of movement, crossing out, in addition to the “transit” square, another square - “entry” or “exit”.

In paragraph 1 of the Declaration, the person declaring the goods indicates information about himself, details of a passport or other document proving his identity, and in the line “Quantity” - the number of persons under sixteen years of age (if any) and traveling with him.

Subclause 2.1 of clause 2 of the Declaration indicates the presence or absence of goods carried by an individual in accompanied luggage, including hand luggage. If they are available, in the line “Number of pieces” of subclause 2.1 of clause 2 of the Declaration, the total number of pieces of baggage is indicated in numbers.

Subclause 2.2 of clause 2 of the Declaration indicates the presence or absence of goods carried in unaccompanied baggage by an individual.

If there is a car (vehicle) transported as goods as unaccompanied luggage, information about it is indicated in subclause 4.2 of clause 4 of the Declaration.

Subclause 3.1 of clause 3 of the Declaration indicates information about the transported cash foreign currency and (or) currency of the Russian Federation, traveler's checks, foreign and (or) domestic securities in documentary form, precious metals in any form and condition, precious stones.

Subclauses 3.2 - 3.12 of clause 3 of the Declaration indicate whether an individual has goods that are subject to declaration in writing in accordance with the legislation of the Russian Federation, in addition to those specified in subclause 3.1 of clause 3 of the Declaration.

1) details of the goods declared in subparagraphs 3.2 - 3.11 of paragraph 3 of the Declaration - details of permits, quantity, cost of goods (in Russian currency, US dollars or euros);

2) about goods subject to declaration in writing in accordance with the legislation of the Russian Federation, in addition to those declared in subparagraphs 3.1 - 3.12 of paragraph 3 of the Declaration;

3) about goods that are not subject to declaration in writing (at the request of an individual).

Subclause 4.2 of clause 4 of the Declaration contains detailed information about the cars (vehicles) declared in subclause 3.12 of clause 3 of the Declaration to indicate the direction and purpose of movement of the cars (vehicles).

If goods subject to written declaration are moved across the customs border of the Russian Federation by a minor, information about these goods is indicated in the Declaration of the person accompanying him (one of the parents, adoptive parents, guardian or trustee). A group of minors unaccompanied by parents - the group leader indicates in his Declaration.

IN in this case It is allowed for the group leader to declare information about goods transported by a group of minors in any form in a separate list, broken down by goods for each minor. This list is an integral part of the Group Leader’s Declaration.

When accepting the Declaration, the customs official affixes a personal numbered stamp on the date of completion of the Declaration indicated by the person declaring the goods.

The customs official who accepted the Declaration draws a solid line around the entries made by the individual in subparagraphs 3.1 of paragraph 3 and 4.1 of paragraph 4 of the Declaration in order to avoid the possibility of subsequent additions and corrections.

In the column “For official notes”, after checking the Declaration, the customs official makes a record of the decision to release the goods on two copies of the Declaration, certifies the record with a personal numbered seal and hands one copy to the individual moving the goods. The second copy is stored at the customs authority that carried out the customs clearance, in accordance with the procedure and period established for storing customs declarations.

In the column “For official notes” of the Declaration, the customs official indicates information about the notification of the customs authority by an individual about the presence of goods transported in unaccompanied baggage, putting the mark “NB” and details (date and registration number) transport (shipment) documents, as well as other information necessary for customs purposes. If an individual fails to provide transport (transportation) documents, the specified marks are not affixed.

A copy of TD-6 with marks from the customs authority, which is returned to an individual, may be useful to confirm the identity of the goods when re-importing/exporting temporarily exported/imported goods, to confirm the export of previously imported currency, when moving unaccompanied baggage, etc.

In unaccompanied baggage

(Excluding cars)

In accordance with paragraph 2 of Art. 355 of the Customs Code of the Customs Union, goods transported by individuals in unaccompanied luggage are subject to declaration in writing. Thus, when traveling across the state border of a CU member state, individuals indicate information about the presence of unaccompanied baggage in the corresponding column of the passenger customs declaration.

The declarant may be an individual of a member state of the Customs Union or a foreign individual.

Declaration of goods transported by an individual in unaccompanied luggage is carried out by him by submitting an application to the customs authority, the form and procedure for filling which is established by the federal ministry authorized in the field of customs affairs, or a customs declaration in the case of declaring goods by another person.

Customs declaration of cars transported by individuals across the customs border for personal use

Customs declaration of cars temporarily imported into the territory of the Russian Federation, as well as exported from this territory, in the event of their movement across the customs border of the Russian Federation by individuals following them, is carried out by customs authorities located at the places of arrival (departure) of these cars.

A customs declaration for a car is considered submitted from the moment it is registered by the customs authority.

Vehicles for personal use that are not registered in the customs territory of the Customs Union and the territory of a foreign state may be placed under the customs transit procedure.

Cars exported from the customs territory in unaccompanied baggage, as well as imported into this territory (except for those imported temporarily), are subject to declaration by submitting a customs declaration for the car to the customs authority by individuals moving these cars.

At the same time, information about cars registered by customs authorities is entered into electronic databases used by customs authorities to record vehicles moved across the customs border.

When a car arrives on the territory, an individual driving it across the customs border provides the customs authority with information about this car, entering them in the appropriate columns of the passenger customs declaration, as well as transport, shipping and other documents, including:

Documents containing information allowing the vehicle to be identified;

Documents confirming the ownership or ownership of the car of the person moving it;

Documents confirming the purpose of the car.

The customs declaration of a car is completed by affixing a stamp and a personal numbered seal in the customs declaration for the car by a customs official in accordance with his decision.

After completing the customs declaration, the customs authorities issue the following documents for the car:

Vehicle passport (except for cars imported temporarily), in which case the vehicle passport is issued in the name of its owner and issued to the owner of the vehicle;

Customs receipt order, if customs duties and taxes were paid.

The obligation to pay customs duties in relation to vehicles for personal use arises for the declarant from the moment of registration by the customs authority of the passenger customs declaration submitted for release for free circulation. The obligation to pay terminates in the same cases as when importing goods for personal use.

Spare parts necessary for the repair of vehicles for personal use, temporarily imported by individuals into the customs territory of the Customs Union, may be temporarily imported with exemption from customs duties and taxes for a period not exceeding the period of temporary import of such vehicles.

Fuel located in tanks provided for in the design of vehicles for personal use transported across the customs border by individuals may be imported into the customs territory of the Customs Union or, accordingly, exported from this territory without paying customs duties and taxes.

Declaration is an integral part customs clearance cargo and involves providing customs authorities with accurate and necessary information about cargo transported across the border. The customs procedure for declaring goods is carried out in accordance with the standards Customs Code and decisions of the Customs Union Commission. The procedure depends on the type of declaration (for a vehicle, for goods, a declaration for passengers or a transit declaration).

Forms for declaring goods crossing the border of the Customs Union

The method of declaring information about goods and vehicles placed under customs control determines the type of carrier of the necessary information. Legislatively valid forms for declaring goods are:

• written;
• oral;
• electronic.

Customs declaration mainly occurs in in electronic format. For individuals moving goods across the border, a more acceptable form is an oral declaration and its conclusive form.

The transfer of information about cargo on electronic media occurs through the exchange of information between the declarant and a customs official. The declaration is certified by an electronic digital signature (electronic digital signature).

The obligatory actions of the declarant are:

• submission of a completed declaration with the package attached necessary documentation to the customs authority;
• presentation of declared goods (at the request of the customs authority);
• payment of fees, duties and taxes according to the rates;
• assistance to customs specialists in the clearance process.

When going through the customs declaration procedure, the subject of foreign trade activities can receive confidential, banking or commercial information which must not be disclosed.

Simplified customs clearance procedure

At customs it is used when importing/exporting special goods:

1. Necessary for the elimination of accidents, disasters, natural disasters.
2. With a limited shelf life.
3. Living creatures (animals and birds).
4. Materials with radioactive properties.
5. Information messages for the media.
6. For the needs of the highest bodies of the legislative, judicial and executive branches of government.

The simplified procedure for registering goods provides for the possibility of declaring them upon presentation of only shipping documents at customs. A prerequisite for registration is the presence of information about the recipient, carrier and sender. The name, origin, cost and quantity of the goods must also be reflected in the documentation.

Features of declaring goods transported by individuals

The declaration procedure involves the use of a system of two corridors for processing exported/imported goods – “red” and “green”.

If a private person moves goods that are subject to mandatory declaration across the border of Russia (CU), the procedure involves filling out a declaration. In this case, the customs officer is presented with both the declaration itself and the declared goods.

Such items can be: cash checks (money) in the amount of ≥ 10 thousand US dollars, bills and others securities, personal use goods weighing more than 50 kg and costing 10,000 Euros or more, and other goods, a list of which can be found on the official customs website.

Moving along the “green corridor”, an individual confirms that there are no goods subject to declaration in the baggage transported across the Russian border (CU).

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

What are the features of customs declaration of goods

Customs clearance represents actions related to the placement of transport and cargo 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 foreign economic activity subjects with the standards provided for legal acts in the field of customs regime.

Mandatory customs declaration is one of the most important components of customs regimes in relation to goods and vehicles moved across the border. Declaration consists of providing customs officers with data regarding 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 procedure in general. In order to avoid the intersection 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:

Providing services customs control data on products and transport that are necessary to achieve the goals of customs services;

Certification of the legal legitimacy of transactions performed by the declarant with cargo and transport that fall under one or another customs regime;

Monitoring the compliance of information about products and transport with their actual state.

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

The type of declaration refers to 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 current laws. The implementation of current legislation means not only the customs legislation of our state, but also ratified acts international importance, treaties concluded between several independent states, and other regulations.

This type of control is implemented in an organized territory called a customs zone. A customs zone is a part of the state’s territory within which control of property moved across the border is carried out. Customs officials are required to ensure that the import or export procedure is carried out in strict accordance with current laws. And they perform their duties in the customs control zone, that is, in those spatial areas that are specially organized for this kind activities 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 carrying out 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 provided for by the Customs Union when monitoring each object. Yes, and this would contradict common sense. Therefore, the same Customs Union established the principle of selectivity, according to which customs control is carried out. In each specific case, those that are reasonable and sufficient in this particular case are selected from a variety of measures and forms of control to implement all other rules and principles of the customs legislation of the Union.

Among the tasks that customs control sets for itself are the following:

Checking compliance with the law;

Implementation of current legislation;

Strict adherence to the rules of the chosen customs procedure.

Forms of customs control:

Conducting a survey orally;

Documentary verification;

Customs check;

Surveillance within the borders of the customs territory;

Receiving explanations;

Inspection of transported 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;

Examination financial condition participants in customs relations, their reporting, as well as accounting of material objects.

Without customs declaration, customs control is impossible. It is impossible to export property without drawing up a customs declaration and performing other actions required when exporting products from customs territory. The implementation of customs control measures ends only with crossing the customs border. This is a very important moment, which is why delays and delays often occur in the implementation of customs control measures.

In some situations, 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 of control itself does not cease to operate, that is, the scope of control extends over time. For another three years, products (goods, vehicles etc.) can be subjected to control in the form of a documentary check, since they cannot be physically verified. During this period, they may even lose their material form and their existence will be confirmed only by customs declaration documents and, possibly, a number of other documents. Members of the Customs Union can increase the three-year period at the level of the internal laws of their states. But in general, according to Art. 99 of the CU Code, this period cannot exceed five years, otherwise it will exceed the boundaries of reasonableness and expediency.

What forms of customs declaration of goods are there?

Legal regulation Customs services allow the use of three forms of customs declaration.

Oral– provision orally to employees customs service information regarding the absence of products subject to mandatory inclusion in the customs declaration. This application form is allowed for use by individuals when transporting non-commercial cargo, luggage, and personal belongings through customs control. Oral customs declaration is used in two passenger corridor systems. In this case, a person intending to use an oral form of customs declaration follows through the “green corridor”, which reduces inspection time and simplifies the control procedure itself.

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

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

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

To certify an electronic customs declaration, a special digital signature. Verification of declarations made in this form is carried out by a specialized information system no later than three hours after taking. When individuals cross the border privately, electronic declaration is not used.

What types of customs declaration of goods are there?

The main types of customs declarations currently used are as follows.

According to the nature of the procedure

Incomplete customs declaration involves the provision of partial information and is acceptable for use in relation to both imported and exported goods. 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 entity submitting the declaration. To complete the data in full after an incomplete declaration, from 45 days (imported products) to eight months (for exported goods) are provided.

Full customs declaration legal entities declaring goods whose movement is related to foreign trade activities.

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

Preliminary customs declaration goods is intended for registration of foreign-made goods before their importation or in cases where the products have not completed the transit procedure.

By types of declaration and method of completing the declaration

Customs declaration of goods used when transporting goods during commercial transactions.

Transit customs declaration applies to goods placed under the transit procedure. Transit customs declarations may include shipping and commercial documentation.

Passenger declaration applied by individuals in relation to goods transported for the purpose of using for their own needs. Filling out a passenger declaration can be carried out if you have reached 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 vehicles engaged in international transportation. Such a declaration may include standard forms of documentation and is used for international transport.

The standards for filing and processing the above-described options for the declaration are regulated by the CU Commission. The data entered during customs declaration, including the necessary codes, may differ for different types declarations, as specified in Art. 181 and 182 of the Customs Code of the Customs Union. The list of data required for 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 Customs Union countries, customs payments are calculated.

Goods subject to customs declaration

According to the standards described in the agreements, products are placed under customs clearance and declaration when the goods cross the borders of the Customs Union. Customs declaration of goods in the Customs Union for entities that need to replace a previously declared customs procedure with another has its own distinctive features. Before considering in detail the issues of obligations regarding the implementation of declarations, it is necessary to clarify the definition of the phrase “customs border of the vehicle”. It is known that Art. 2 of the Customs Code of the Customs Union indicates that the customs zone of the Customs Union includes the territories of Belarus, Kazakhstan, the Russian Federation, as well as objects located outside the borders of the union, over which the jurisdiction of the participants of the Customs Union applies. Declaration of compliance with the Customs Union in relation to goods is carried out within the customs borders of the Customs Union and objects falling under the jurisdiction of the states participating in it.

Registration for customs purposes is carried out in any of two options: “declaration of the Customs Union” and “declaration of foreign goods”.

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 Customs Union and received the appropriate status of “customer union products” on the basis of the Code or agreements between the participating countries of the Customs Union;

Products, the manufacture of which from the goods specified in the previous definition, or foreign goods, is carried out on the territory of the member countries of the Customs Union (based on subclause 37, clause 1, article 4 of the Customs Code of the Customs Union).

All products that, according to the specified characteristics, cannot be classified as CU products, for customs purposes can be considered as foreign goods. For such goods there is a special legal status. The movement of CU products within the single territory of the CU customs is carried out without any restrictions and without the use of 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 necessary for the clearance of foreign-made products, as well as the rights/responsibilities of entities that have the authority to move foreign-made products and the time periods allocated for performing actions that are relevant from a legal point of view.

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

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 Customs Union. 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 Customs Union);

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

Supplies (Chapter 50 TC TC).

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

Procedures for customs declaration of goods can be carried out by the entity carrying out the movement of products or its representative (declarant). Customs representatives are legal entities representing the states of the Customs Union who have the opportunity to interact in the legal field with the subjects of the declaration. They are authorized, in cooperation with customs officers, to carry out operations provided for by the Customs 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 performing customs declaration operations occurs on the basis of Art. 186 of the Customs Code of the Customs Union. If we summarize 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 trade transaction from a person who has entered into a contract for the transportation of goods across the border of the CU states;

Availability of rights to own, use/dispose of products in the absence of a foreign trade contract.

Based on such provisions, it becomes obvious that the ability to be 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 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 accompanying goods through customs control, citizens of states participating in the Customs Union are not present, according to Art. 186 of the Code (clause 2), the following may declare as a declarant:

Private individuals who transport products for their own use;

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

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

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

For modes customs transit the list of entities that are authorized to carry out declarations includes all of the above-mentioned persons plus forwarders (subject to registration in the territory of the Customs Union) and representatives transport companies transporting transit cargo.

Certain difficulties in the process of establishing the existence of rights to 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 Customs Union, it is necessary to take into account the provisions of civil legal acts of the Union states.

The most controversial provisions include the interpretation of the concept of “foreign economic transaction”. There is no detailed definition either in the Customs Code of the Customs Union itself or in the provisions current legislation TS participants. Before the formation of a single customs space within the Union, any economic transaction between entities registered in different countries fell into the category of foreign economic activity. Since the formation of the Customs Union, a conflict appears, which consists in the interpretation of a foreign economic contract between representatives registered in the territory of the Customs Union, 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 foreign trade requirements. Everything would be correct if the products crossed the borders of the Customs Union. If there is no such point, 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 that are presented in Art. 368 of the above Code. This indicates the admissibility of customs declaration in the Customs Union 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 on the territory of the Customs Union state, except for cases that allow declaration by foreign citizens (described in paragraph 2 of Article 186 of the Customs Code of the Customs Union);

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 submission of the declaration to the customs services of the country in which they are located.

The presence of transitional provisions in matters of establishing the competence of customs declarations by entities is explained by the fact that currently uniform legal standards are already applied in the customs sphere, but there is still no unification of currency, tax, banking and other legislation. At this stage, there is no single VAT rate, general standards for identifying taxpayers and their registration, and there are a number of other contradictions relating not only to legal, but also organizational or technical issues. This situation determines the presence of transitional norms in legal documents TS. This allows us to create the most favorable conditions for customs declaration and control of the release of goods in the Customs Union. Current regulations require that business entities declare the customs value of goods to the authorities of the states in whose territory they are registered. This provision does not apply to products traveling under the customs transit regime, under which declaration by foreign entities is allowed.

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

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

Article 36 4 of the Customs Code of the Customs Union contains definitions of those goods that can be regarded as intended for personal use. These are those things that are used or created for personal use, for household needs not related to business activities. They are usually transported across the border in accompanied or unaccompanied baggage, using international postal items, by delivery by a carrier, and so on (Article 353 of the Labor Code of the Customs Union).

A special simplified procedure for moving goods is provided for individuals. Methods for moving goods intended for personal use are distinguished by a smaller set of procedural requirements, hence this procedure is called simplified. But it is necessary to take into account that the quantity and value of such goods should not exceed the value established for this category of objects, otherwise they will no longer be able to be subject to customs tariff regulation as those transported under a simplified procedure. 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 moving objects? How to delimit goods for entrepreneurial activity from goods for personal consumption, since the border is often very arbitrary? The assignment of objects to one category or another is carried out by the customs authorities themselves, but on the basis of an application from the subject of movement - an individual. A person, moving goods across the border, informs customs representatives about the category to which he himself classifies the objects being moved (reports orally or using a customs declaration in writing). Further assessment must be made by the customs authorities themselves, applying a 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 the individual crossing the state border and transporting goods through customs.

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

Properties of goods, their purpose. If traditional this type 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 customs authorities usually classify such goods as objects intended for business activities.

Number of goods. Obviously, if an individual carries great amount homogeneous goods (for example, dresses of the same style, color, but different sizes), then it is unlikely to convince customs officials that these items are intended exclusively for the person’s personal consumption. It is necessary to assess how much the volume of goods exceeds the actual consumption capabilities of a given person or his family in order to assert that the goods are being 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, he most likely does so for business purposes. The same can be said about mail sent between the same entities simultaneously or within one month. Such items can quite 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 shall prevail. It must be remembered that the needs of individuals moving goods across the border are individual, and the properties of the 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 such goods;

Place of work (if any);

Place of residence (territory of the Customs Union, proximity to the border);

Purpose of the trip, frequency of trip repetitions;

Assortment of objects moved across the border;

Documentary evidence of the purchase of these goods at retail;

Frequency of movement of identical goods by different individuals.

The survey may reveal other relevant factors.

The main documents that certify the fact of repeated movement across the border of homogeneous goods over a specific period of time are passenger customs declarations. Based on the marks on them made by customs officers, it is always easy to determine whether similar goods were previously released abroad or whether release was refused. It is quite possible that a person, often crossing the border of a state, is unable to import certain groups of homogeneous goods.

According to customs rules, the purpose of use of imported goods must be indicated in the personal statement of the person crossing the border. By filling out the form given in the annex to the Agreement “On the procedure for individuals to move goods for personal use through the CU TG and perform customs operations related to their release,” the individual indicates the fact of acquiring property on the territory of the CU, as well as whether the products are for personal use . Such a statement must coincide with the information that is present on the packaging of the goods, on tags, labels and other documentation, if any.

The law contains a range of goods, products, and property that cannot be recognized as being transported for personal use. Here list of goods that are not classified as goods for personal use:

Central heating boilers;

Natural diamonds;

Tanning salons;

Hardware and equipment for photo laboratories;

Those goods for the export of which the state has established certain duties. Export duties are not imposed on slaves and seafood (except sturgeon caviar) weighing no more than 5 kilograms; sturgeon caviar weighing no more than 250 grams; fuel poured into the tanks of a vehicle 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;

Engines internal combustion, except for engines for watercraft;

Mowers (this does not include lawn mowers for parks and sports grounds), hay making, harvesting machines, mechanisms for threshing, pressing hay and straw;

Some 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, special-purpose motor vehicles, except those used for transporting goods or passengers; self-propelled industrial vehicles not equipped with lifting or loading devices;

Trailers for transporting cars;

Vessels, boats and floating structures, except yachts and other floating recreational and sports craft, rowing boats and canoes;

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

Instruments, equipment and models intended for demonstration purposes;

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

Games operated 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.

Unfortunately for 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 analytical warehouse mind 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 of moving goods across the border is customs declaration.

Customs declaration of goods for personal use is made in the form of filling passenger customs declaration (PTD). The form for it was developed by decision of the Customs Union Commission dated June 18, 2010 No. 287. This form must be followed in almost all cases, except for cases of sending international mail and moving through 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 goods for personal use that are not subject to customs declaration by law.

What does 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 concept of “declarant” is used here - a person who declares goods transported across the border. An entire chapter of the Customs Code is devoted to the customs declaration procedure (Chapter 27). Individuals who transport goods across the customs border solely for personal use are not required to make a customs declaration of the goods. For these participants in customs relations, a different procedure for crossing the border of the Customs Union is provided. And it is contained in ch. 49 of the Customs Code, supplemented by intergovernmental acts.

The procedure for filing a declaration is described in paragraph 1 of Art. 65 TK. Thus, the declarant draws up an application addressed to the customs authority about those goods that he plans to move across the border, about the chosen form of movement (customs procedure). The application also indicates the properties of the product that are important for the implementation of the procedure. An integral component of 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 to determine the value of the customs value, the circumstances of the foreign economic transaction that formed the customs value of the goods. When providing this information, the declarant must attach Required documents to confirm them. There are several methods for determining customs value, which are described in the Agreement “On Determining the Customs Value of Goods Moved Across the Customs Border of the Customs Union.” These are the methods:

When dealing with imported goods;

In transactions with identical goods;

In transactions with similar goods;

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

Addition method (calculated value);

Reserve (combined) method.

The choice of method is not arbitrary. The first is considered the most common; the declarant can switch 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: customs value is the maximum possible cost of a transaction with such goods. Consequently, the customs value of the product is taken to be the price that will be paid or has already actually been paid for the goods transported across the border in the single customs territory of the Customs Union. This price is subject to addition in accordance with the terms of Art. 5 Agreements.

All other methods provided for by the Agreement (determining the value of 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 ​​exactly which cases it concerns and how it can be applied in practice. For example, methods relating to identical or homogeneous 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, the declarant may apply addition or subtraction methods to his goods. And only as a last resort, a combined method is used (clause 1, article 10 of the Agreement).

The matter of determining the customs value of goods within the framework of customs declaration is fraught with some difficulties, so it is better to solve this problem not on your own, but by consulting in advance with customs officials. The procedure for agreeing the price is given in Art. 52 Federal Law dated November 27, 2010 No. 311-FZ “On customs regulation in the Russian Federation.” An interested party may submit a written request to customs. And such a request will become an indisputable basis for customs officers to respond to the applicant, that is, to provide information about the customs declaration also in writing within one month from the date of receipt of the request. Customs officials do not have the right 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. Thus, if the information within the consultation was provided untimely, not in full, or is unreliable, then this fact may cause losses to the applicant. Losses can be reimbursed in judicial procedure based on standards Civil Code RF (Article 16, 1069 of the Civil Code of the Russian Federation).

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

The methods listed in paragraph 3 of Art. should be distinguished from customs declaration methods. 65 TK. The main method of customs declaration is a statement of customs value in the declaration of customs value, as well as in the declaration for goods. But the first method has the advantage. The second applies only when the DTS is not provided for by law and customs officials do not put forward a reasonable requirement for its completion.

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

The declaration of customs value must be completed electronically and on paper. Two copies in paper form are drawn up: one for the declarant with a mark from the customs authority, and the other for customs.

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

Be careful when completing a foreign trade transaction. Most of the disputes regarding the determination of customs value during customs declaration are related to the factor of influence on the price of the transaction by 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 competence 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 competence of disposal/ownership/use of goods moving across the customs border.

Documentation for the transportation of goods.

Documentation that serves as confirmation that all current prohibitions/restrictions in relation to this type of product have been observed.

Documentation confirming compliance with restrictions/prohibitions under established protective/anti-dumping/compensatory measures.

Documentation that serves as confirmation of the declared product classification code.

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

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

Documentation on the basis of which it is possible to adjust the deadlines for 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 standards of the currency regime, which corresponds to the legal acts of the countries of the Customs Union.

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

What is the procedure for customs declaration of goods

Declaring goods to customs authorities requires clear regulation of the actions of a customs declaration specialist on the part of the customs office and on the part of the declarant.

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

Correction of information, provided during customs declaration, can be carried out until the moment of release, provided that the amounts of payments remain unchanged (with the exception of changes in the customs value in the declaration); if customs has not yet sent a notification about the place/date of inspection; Certain customs control measures were not taken. Correction of information provided upon import can be carried out after the fact of import under the conditions presented in the Decision of the Customs Union Commission No. 255 of May 20, 2010.

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

On studying the customs declaration document Customs officers are given no more than 2 hours.

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

If the decision is positive Upon acceptance of the declaration, it is assigned an individual registration number.

If the decision is negative Upon registration of the declaration, the declarant receives a written refusal indicating the factors that influenced such a decision.

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

Customs declaration documents are submitted to the customs office, which does not have the rights to register them (in this case, the declaration is sent by a customs representative to the required customs office);

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

Documents for customs declaration were prepared without complying with established requirements (absent necessary information, the declaration was submitted in the wrong form, there are no corresponding signatures/stamps of the enterprise);

An incomplete package of documentation for customs declaration has been provided (except for situations where customs permission has been granted 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 are the pitfalls of customs declaration and release of goods?

The procedure for customs declaration of goods has some problematic issues. This category primarily includes intentional actions to violate the legal norms of a certain country, errors of the 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 completion. When the absence of a mandatory document or the presence of errors in it is revealed, measures may be taken to limit the release of cargo across the customs border. In this case, the goods are placed in the warehouse until the necessary properly completed documentation is provided.

Violation of legal norms. In the event of an erroneous failure to include goods in the declaration or a deliberate attempt at smuggling, customs officials may apply a measure of arrest to the cargo, and administrative/criminal liability measures to the entity that committed such a violation.

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Depending on the categories of goods and persons moving them, in accordance with the customs legislation of the customs union and (or) the legislation of the member states of the customs union, specifics of customs declaration of goods may be established, including in the following cases:

a) if the declarant does not have accurate information necessary for customs declaration;

b) upon regular movement of goods across the customs border by the same person over a certain period of time;

c) when moving goods by pipeline transport and along power lines;

d) when moving goods in an unassembled or disassembled form, including incomplete or unfinished form, for a specified period of time.

The import into and export from this territory of goods transported by pipeline transport into the customs territory of the Customs Union is permitted after the goods are released in accordance with the declared customs procedure.

The characteristics of the goods in question dictate the following main features of their customs clearance:

When submitting a customs declaration, the actual presentation of goods is not required;

When importing into the customs territory of the Customs Union or exporting from this territory goods transported by pipeline transport, mixing of goods, as well as changes in the quantity and condition (quality) of goods due to technological features transportation and specific characteristics of goods in accordance with technical regulations and national standards in force in the Russian Federation;

Customs procedures for temporary storage and internal customs transit do not apply to goods transported by pipeline transport.

So, for example, when moving goods across the customs border of the Customs Union by pipeline transport, their temporary periodic customs declaration is allowed in accordance with Art. 214 of Federal Law N 311-FZ “On customs regulation in the Russian Federation”, taking into account the features provided for in this article. Temporary periodic declaration is made by submitting a temporary customs declaration. For example, the specifics of filling out a declaration for goods when used as a transit declaration in relation to goods transported along power lines and pipeline transport, in accordance with the customs procedure for customs transit through the customs territory, are indicated in Section VII of the Instructions on the procedure for filling out a declaration for goods.

Also, special features when declaring goods arise in the event of their movement across the customs border of the Customs Union along power lines.

Power transmission line (hereinafter referred to as power transmission line) is an electrical installation for transmitting electricity over a distance, consisting of wires (cables) and auxiliary devices (insulators, couplings, etc.). There are overhead power lines, wires that are suspended above the ground or above water, and underground (underwater), in which mainly power cables are used. In accordance with the provisions of the commented Law, the import into and export from the customs territory of goods transported along power lines is allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties. Customs procedures for temporary storage and internal customs transit do not apply to goods transported along power lines. This approach is due to both the specifics of the product itself and the characteristics of its movement.

The actual quantity is declared electrical energy based on readings from metering devices recording its movement. When moving electricity across the customs border along all power lines that are switched on during parallel operation of electric power systems, the algebraic sum of electricity flows is subject to declaration based on information about the actual amount of electricity moved across the customs border. Thus, the actual amount of electrical energy is declared, which is established based on the readings of metering devices installed in technologically equipped places and recording the movement of electrical energy (the so-called balance flow). In this case, the calculated value is adjusted taking into account the magnitude of technological costs, that is, electricity losses in networks along the section of interstate power lines.

Declaration is made on the basis of acts on actual supplies of electrical energy under the relevant foreign trade agreement. Customs duties, taxes are paid no later than the day of filing a customs declaration for goods transported across the customs border within one calendar month.

The list of information to be submitted to the customs authorities when moving electrical energy along power lines through the customs territory of the Customs Union is limited by the provisions of Federal Law N 311-FZ.

Thus, electrical energy transported along power lines through the customs territory of the Customs Union in conditions of parallel operation of energy systems is not subject to placement under the customs procedure of customs transit. In this case, no later than the 20th (twentieth) day of the month following each calendar month actual movement of electrical energy, a written application must be submitted to the customs authority indicating information about the volume of movement for the billing period, the conditional cost of electrical energy and other information, established by law member states of the Customs Union.

Peculiarities of declaring goods also arise in the case when goods are moved across the customs border in an unassembled or disassembled form, including incomplete or unfinished form, transported within a specified period of time.

Goods in unassembled or disassembled form, including incomplete or unfinished form, the import or export of which is expected in several consignments within a certain period, may be declared (including by a person who is not an authorized economic operator) indicating one classification code according to the Commodity Code. nomenclature of foreign economic activity of the Customs Union.

The conditions for moving this type of goods are:

a) the presence of a decision on the classification of goods confirming the classification of goods in unassembled or disassembled form, including incomplete or unfinished form, according to the classification code of completed or complete, issued by the federal body executive power, authorized in the field of customs affairs, a person authorized to act as a declarant of goods, before declaring the goods or its components;

b) delivery of components of goods to one recipient when importing this product as part of a foreign economic transaction concluded by this person, or as a contribution to the authorized capital of the recipient, and when exporting goods - supply of components of goods by one sender as part of a foreign economic transaction concluded by this person;

c) customs declaration of imported goods is carried out to one customs authority in accordance with customs procedures release for domestic consumption or free customs zone.

Before declaring goods, the import or export of which will be carried out in an unassembled or disassembled form, including incomplete or unfinished form, the declarant sends to the customs office in the region of activity of which the goods will be declared, a written notification of planned deliveries, with a copy of the decision attached. on the classification certified by the declarant. The notification contains information:

About the declarant;

On the decision on classification (number and date of its issue);

About the planned timing of import or export of goods;

About the location of the goods on the territory of the Russian Federation, where they will be stored, installed or assembled (for imported goods).

Each individual batch of goods imported (exported) in an unassembled or disassembled form, including incomplete or unfinished form, is subject to presentation to the customs authority where customs declaration will be carried out.

No later than 30 days after the day of import (export) of all components of the goods, a final declaration for the goods must be submitted to the customs authority, indicating the classification code according to the Commodity Nomenclature of Foreign Economic Activity in accordance with the decision on classification. The deadline for filing the final declaration for the goods must not exceed one calendar year from the date of registration of the application for conditional release (application for the release of a component of the exported goods) of the first batch of goods. The deadline for filing the final declaration for the goods may be extended by the customs authority upon a written reasoned request from the declarant, which also indicates the deadline required for the declarant to submit the final declaration for the goods. The total period for filing the final declaration for the goods in this case cannot exceed three years from the date of registration of the application for the conditional first batch of goods.

In addition, additional cases of declaring goods may arise in the following cases:

a) detection of illegally imported goods;

b) the need to pay customs duties in relation to waste and residues.

Filing a declaration for goods illegally imported into Russian Federation, must be accompanied by the following:

Documents confirming the authority of the person submitting the goods declaration;

The owner has commercial and other documents that allow identifying illegally imported goods and classifying them to a ten-digit classification code according to the Commodity Nomenclature of Foreign Economic Activity;

Permits, certificates and other documents confirming compliance with established restrictions;

Documents confirming payment of customs duties;

Documents confirming information about the customs value of goods.