1. Declaration of goods transported by individuals in hand luggage and accompanied luggage is carried out by them when crossing the State Border Russian Federation.

1) transported by individuals in unaccompanied baggage;

2) sent to individuals for personal use, with the exception of goods sent in international postal items;

3) the import of which is restricted in accordance with the legislation of the Russian Federation or the value and (or) quantity of which exceeds the restrictions established for movement across the customs border of the Russian Federation with full exemption from payment customs duties, taxes ();

4) the export of which is restricted in accordance with the legislation of the Russian Federation;

5) mandatory declaration in writing of which, upon export, is provided for by the legislation of the Russian Federation;

6) vehicles.

3. In cases not specified in paragraph 2 of this article, goods are declared orally.

An individual has the right to declare in writing, at will, the goods that he moves across the customs border and is not subject to mandatory declaration in writing.

4. In cases and in the manner determined by the federal executive body authorized in the field of customs affairs, the declaration of goods subject to oral declaration is carried out by performing actions indicating that the hand luggage and accompanied luggage of an individual does not contain goods subject to declaration in writing (declaration in conclusive form). For this purpose, at checkpoints, places for the passage of individuals are arranged, specially marked in such a way that a person can choose the form of declaring goods. The passage of an individual through a specially designated place for the passage of persons who do not have goods in hand luggage or accompanied luggage that are subject to declaration in writing is considered as a statement to the customs authority that the specified person does not have goods that are subject to declaration in writing.

5. Goods of a minor under the age of sixteen years shall be declared by one of the parents, adoptive parent, guardian or custodian, accompanying him, and in case of organized exit (entry) and return entry (departure) of a group of minors unaccompanied by parents, adoptive parents, guardians or custodians - the leader of such a group.

6. With regard to goods transported across the customs border in unaccompanied baggage, a customs declaration must be filed upon importation of goods into the customs territory of the Russian Federation within the time limits specified in Article 129 of this Code, and upon exportation - simultaneously with the presentation of goods to the customs authority.

Goods transported across the customs border in unaccompanied baggage may be declared by the person transporting the goods or by another person acting on behalf of the person transporting the goods.

"Rostov Institute for Entrepreneur Protection"

Faculty of Economics

Test

Customs declaration goods

Students 6 k. OZO gr. TZ-64

Kotsibu V.G

Scientific director

Assoc. Davidenko L.G.

Rostov-on-Don 2014

Introduction

With the entry into force of the Customs Code of the Customs Union, paragraph 3 of Article 179 of the Customs Code of the Customs Union provides for the possibility of customs declaration only in writing and (or) electronic forms using customs declaration. The declaration of goods is made by the declarant or by the customs representative at the choice of the declarant.

Customs declaration is the provision according to the established in accordance with compliance customs procedure form, comprehensive information about goods transported across the state border of a member state of the Customs Union.

Customs clearance of goods transported across the customs border by individuals in accompanied baggage is carried out by customs authorities in the region of operation of which checkpoints across the state border are located.

in some places customs clearance goods transported by individuals in accompanied baggage when crossing the border of a member state of the Customs Union by rail, road or water transport in international passenger traffic are, as a rule, structurally allocated and separate premises used for the carriage of passengers (compartment, cabin, wagon, passenger vehicle interior).

The main functions of customs declaration are:

Provision of customs authorities with information necessary for customs purposes on goods transported across the customs border and Vehicle ah, as well as about other goods under customs control and subject to declaration;

Confirmation of the legality of actions performed by the person producing goods and vehicles in accordance with the chosen customs procedure;

Verification by the customs authorities of the conformity of the declared information with the actual data.

This control work is to study the procedure for declaring goods transported across the customs border of the Customs Union by individuals of goods for personal use.

To achieve this goal, the following tasks were set:

.To study the procedure for declaring goods transported across the customs border of the Customs Union by individuals of goods for personal use.

.To study the features and forms of declaration.

Chapter 1. Procedure for customs clearance and declaration of goods transported by individuals for personal use

In accordance with paragraph 1 of Article 354 of the Customs Code of the Customs Union, customs operations in respect of goods for personal use moving across the customs border are carried out in the manner determined by the Customs Code of the Customs Union and (or) an international treaty of the member states of the customs union.

The Customs Code of the Customs Union and the Regulations on the procedure for customs clearance provide for the procedure for customs clearance of the following categories of goods:

transported by individuals in hand luggage and accompanied luggage;

transported by individuals in unaccompanied baggage;

cars moved by individuals.

According to Art. 351 TC TS:

Unaccompanied baggage - goods for personal use, owned by an individual, transferred or transferred to the carrier under the contract international transportation(transport expedition) for the actual movement across the customs border in connection with the entry of this individual into the territory of the customs union or his departure from the customs territory of the customs union;

Accompanied baggage - goods for personal use, including hand luggage, directly moved by an individual crossing the customs border;

Goods for personal use delivered by the carrier - goods for personal use transferred or transferred to the carrier under an international transportation agreement (according to the waybill, bill of lading and other documents) for the purpose of actually moving across the customs border to the address of an individual or from an individual who did not cross the customs border ;

Vehicle for personal use - a car, motor vehicle, trailer, water or aircraft, together with spare parts for it and its usual accessories and equipment, fuels and lubricants and fuel contained in its usual tanks, owned or owned by a natural person moving these vehicles across the customs border solely for personal purposes, and not for the transportation of persons for a fee, industrial or commercial transportation of goods for a fee or free of charge.

Customs declaration of goods for personal use is carried out by individuals when they cross the customs border of the Customs Union simultaneously with the presentation of goods to the customs authority.

Customs declaration of goods for personal use is made in writing using the passenger customs declaration. The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by the decision of the Commission of the Customs Union.

An individual has the right, at his own request, to make a customs declaration of goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

The customs authority registers or refuses to register a customs declaration within a period of not more than 2 (two) hours from the moment the customs declaration is submitted in the manner determined by decision of the CCC.

Date and time of submission of the customs declaration, its electronic copy, required documents recorded by the customs authority, including using information technologies.

Customs declaration of goods for personal use of an individual under the age of sixteen is carried out by a person accompanying him (one of the parents, adoptive parent, guardian, other accompanying person or representative of the carrier, and in the event of an organized departure (entry) of a group of minors unaccompanied by parents, other persons - the head of the group or the representative of the carrier).

When moving across the customs border coffins with bodies (remains) and urns with ashes (ashes) of the dead, customs declaration is carried out by submitting an application in any form by the accompanying person, with the submission of the documents specified in parts two and three of paragraph 6 of Art. 355 TC TS. In other cases, goods are declared orally.

When exporting coffins with bodies (remains) of the dead and urns with ashes (ashes) from the customs territory of the Customs Union, the following documents are submitted:

) a death certificate issued by the civil registry departments in the manner established for the registration of civil status acts in the Member States of the Customs Union, or a medical death certificate, or notarized copies of these documents;

) the conclusion of an arbitrary form of local bodies of state sanitary supervision on the possibility of exhumation in the event of reburial;

) an act (certificate) of an arbitrary form of a specialized organization that carried out funeral services for sealing zinc coffins, indicating that they do not contain foreign attachments, with an inventory of the things and valuables of the deceased, if they are sent along with the body (remains) of the deceased.

When importing into the customs territory of the Customs Union urns with ashes (ashes) and coffins with bodies (remains) of the dead, the following documents are submitted:

) death certificate issued by an authorized institution of the country of departure, or a medical death certificate or copies of these documents;

) an act (certificate) of an arbitrary form of the organization that carried out funeral services for sealing zinc coffins, indicating that they do not contain extraneous investments, with an inventory of the things and values ​​\u200b\u200bof the deceased if they were sent along with the body (remains) of the deceased.

At the places of arrival in the customs territory of the customs union or departure from this territory for the purposes of customs declaration of goods for personal use, a double corridor system may be applied.

The application of the dual corridor system provides for an independent choice by an individual crossing the customs border of the customs declaration in writing of goods for personal use and the corresponding corridor ("green" or "red") for customs operations. Customs authorities are obliged to inform interested parties about goods subject to written declaration in accordance with the legislation of the CU member states.

Russian legislation provides for two forms of declaration of transported goods:

verbal declaration form - a statement of an individual to the customs authority that among the goods transported by him across the border of the Customs Union there are no goods that are subject to mandatory written declaration;

written form of declaration - an application of an individual to the customs authority, which is provided for goods subject to mandatory written declaration.

The oral declaration also includes the declaration of transported goods when using a two-channel corridor system.

1 The procedure for declaring goods in writing by individuals

The following goods are subject to declaration in writing:

Goods transported by individuals in unaccompanied baggage or delivered by a carrier to the address of an individual;

Goods sent to individuals for personal, non-commercial use. The exception is goods sent by international mail;

Goods for personal use, moved in any way, for which prohibitions and restrictions are applied, except for measures of non-tariff and technical regulation;

Goods for personal use, moved by any means, including temporarily imported goods, the value and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs duties;

Goods for which, according to the legislation of the Customs Union, mandatory declaration in writing is provided (for example, weapons, cultural property);

Cash and/or monetary instruments moved by individuals across the customs border, in cases established by the customs legislation of the Customs Union;

Vehicles for personal use, moved by any means, with the exception of vehicles for personal use, registered in the territory of the Member States of the Customs Union, temporarily exported from the customs territory of the Customs Union and imported back into such a territory;

Currency of the states - members of the customs union, securities and (or) currency values, traveler's checks in cases, established by law;

Goods for personal use, imported in accompanied baggage, if the individual carrying them has unaccompanied baggage.

Compulsory written declaration is subject to goods transported in hand luggage, accompanied and unaccompanied baggage:

Goods imported by air, the total value of which exceeds 10,000 euros and/or the total weight of which exceeds 50 kilograms, which exceeds 50 kilograms, imported by other modes of transport, the total value of which exceeds 1,500 euros and/or the total weight of which exceeds 50 kilograms.

One-time import and one-time export to/from the customs territory(s) of the Customs Union of cash Money(banknotes, treasury notes, coins, except coins made of precious metals) and (or) traveler's checks for a total amount exceeding the equivalent of 10,000 (ten thousand) US dollars, for the entire amount of imported cash and (or) traveler's checks .

Import and export of monetary instruments (bills of exchange, checks (bank checks), valuable papers).

Precious metals (gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any state and form:

Imported temporarily;

Exported (with the exception of temporarily exported jewelry, including those with inserts of precious stones).

Precious stones: emeralds, rubies, sapphires and alexandrites that are temporarily moved, natural pearls in raw (natural) and processed form, unique amber formations, diamonds, natural diamonds that are moved.

Exported state awards of the Russian Federation;

Cultural values.

Exported state awards of the Russian Federation.

Goods for personal use, inherited, subject to documentary confirmation of the fact of receipt of such goods as an inheritance.

Endangered animals and plants, their parts, derivatives and products derived from them.

Weapons (devices and objects structurally designed to hit a live or other target, signaling), the main parts of a firearm (barrel, bolt, drum, frame, receiver), cartridges (devices designed to fire weapons, combining into one whole with the help of a cartridge case, means of initiation, propellant charge and projectile equipment), components of cartridges (encapsulated cartridge cases, primers, gunpowder) and ammunition.

Imported alcoholic beverages in excess of 3 liters.

Imported tobacco products in quantities exceeding the allowable duty-free import values.

Narcotic drugs, psychotropic substances and their precursors.

Potent toxic substances.

High-frequency devices and radio-electronic means, with the exception of terminal equipment.

Special technical means designed to secretly obtain information.

Exported material objects containing information constituting a state secret.

Nuclear materials, equipment, special non-nuclear materials and related technologies.

Radioactive isotopes, radioactive substances and products based on them.

Exported raw materials, materials, equipment, scientific and technical information, results of intellectual activity that can be used in the creation of weapons of mass destruction, their means of delivery, other types of weapons and military equipment.

Imported chemicals that can be used in the creation of chemical weapons.

Military products.

Vehicles.

Goods carried in unaccompanied baggage.

Goods sent to individuals for personal use, with the exception of goods sent by international mail.

In addition to the goods specified in the list, individuals may also declare other movement of goods across the customs border of the Customs Union. Such goods can be temporarily imported / exported with their subsequent export / import, goods whose total value does not exceed the established maximum (1,500 euros or 10,000 euros, depending on the type of transport) and / or whose total weight is not more than 50 kilograms.

If a customs declaration has not been submitted for the goods indicated by an individual, the official of the customs authority considers this as a statement about the absence of goods subject to mandatory declaration in writing.

Providing false information in the declaration, as well as passing through the places of simplified customs declaration if the citizen has goods subject to mandatory declaration, entails liability in accordance with the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation.

According to the commentary to the Customs Code of the Customs Union: Chapter 27 "Customs Declaration of Goods", - the filing of a customs declaration in writing must be accompanied by the submission to the customs authority of its electronic copy, unless otherwise established by the Customs Code of the Customs Union, by the decision of the Commission of the Customs Union (hereinafter referred to as the CCC) or by law member states of the CU in cases stipulated by the decision of the CCC. Thus, compared to Russian legislation at the level of the law, the duty of the declarant, when submitting, including the declaration for goods, to submit its electronic copy to the customs authorities is established.

When declaring in writing goods transported in accompanied baggage, a passenger customs declaration is filled in in the form TD-6, with the obligatory indication of the customs value of the goods. This declaration is submitted simultaneously with the presentation of goods. (Annex 1)

Simultaneously with TD-6, depending on the circumstances of the trip, documents are submitted to confirm the declared information:

identity document (passport, international passport, birth certificate for minors);

a document confirming the adoption, guardianship, guardianship of a minor (if the goods are declared by an individual on behalf of a minor);

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

transport (shipping) documents (waybills, baggage checks);

documents confirming the right to benefits (including for temporary import, refugees resettling for permanent residence);

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

other documents, including those confirming the purpose of the goods for personal needs (if necessary);

If the declaration of goods takes place orally, the documents may be submitted at the request of an official of the customs authority.

2 copies of the declaration filled in in Russian or Russian are submitted to the customs authority at the checkpoint. English language. A mark on permission or refusal to move goods across the customs border of the Customs Union is placed in the field "For service marks" on both copies of TD-6 and is certified by an imprint of the personal numbered seal of an authorized official. One copy is returned to the individual, the second remains for storage in the affairs of the customs authority.

When declaring goods moved for personal use in writing, the declarant must:

) submit to the customs authority the documents on the basis of which the customs declaration is completed, including those confirming the payment of customs payments or ensuring the payment of customs duties and taxes;

) present the declared goods at the request of an official of the customs authority;

) pay the due customs payments or ensure the payment of customs duties and taxes in the cases established by the Code and (or) the Agreement;

) fulfill other requirements stipulated by the customs legislation of the customs union.

When declaring goods at customs, documents may be submitted in the form of electronic documents in accordance with the CU Code. The procedure for the submission and use of electronic documents is determined by the customs legislation of the customs union.

2 Procedure for declaring goods orally by individuals

Goods not subject to mandatory written declaration<#"center">customs operation goods corridor

Conclusion

Customs declaration of goods is one of the most important and at the same time time-consuming and costly processes of cargo transportation across the border.

Our legislation in the field of customs law is very unstable and vulnerable, so it is difficult for an unprepared person to keep track of all the numerous changes and competently carry out the declaration of goods on their own, correctly prepare all the documents necessary for registration. Moreover, in accordance with the instructions, according to which all the necessary information must be filled in.

The role and importance of declaring for customs purposes is very high. When declaring a participant foreign economic activity declares the basic information about the goods: their names, cost, weight, information about packaging, codes according to the commodity nomenclature of foreign economic activity, the customs procedure under which they are placed.

The goal of the control work is fulfilled:

.The characteristic of declaring as an integral part of the customs operation is given;

.The types and forms of declaration are considered;

The types of goods that are subject to declaration in writing are considered.

Customs declaration is an essential element of customs operations. How efficient customs declaration will be depends on how quickly customs operations will be carried out.

The introduction of various forms of declaration is aimed at reducing the time for customs operations when declaring goods, the possibility for customs authorities to choose three forms of customs control even before the goods arrive, which are necessary and sufficient in each specific case.

Achieving a new quality of service foreign trade is inextricably linked with the introduction of modern information technologies for customs clearance and customs control.

Bibliography

1.Customs Code Customs Code of the Customs Union: official. text: accessed 1 July 2010. - M.: Prospect, 2010.

Customs Union (CU)- a form of international economic integration of countries, occupying an intermediate position from a free trade area to economic union(Explanatory Dictionary of Customs Law). A customs union is also an agreement between two or more states to abolish customs duties between them, a form of collective protectionism. According to Art. XIV GATT customs union involves the replacement of several customs territories by one (single customs territory) with the complete abolition of customs duties within the customs union. At the same time, the countries that are members of the customs union apply a single customs tariff and other common measures to regulate trade in goods with third countries, including customs rules and procedures (Treaty on the Creation of a Single Customs Territory and the Formation of the Customs Union).

According to the Customs Code of the Customs Union (CC CU), one of the components of the customs business is the procedure for individuals to move goods for personal use across the customs border of the Customs Union (CU CU) and perform customs operations related to their release. The legislation of the Russian Federation on customs, in turn, contains several reference norms in terms of regulating the procedure for the movement of goods by individuals for personal use (Article 317 of the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation") .

Due to the fact that it is traditionally one of the problem areas of customs activity, in the customs legislation of the Customs Union a significant place is given to the regulation of the procedure for the movement of goods by individuals for personal use across the customs border of the Customs Union, as well as the implementation of customs operations in relation to these goods.
In addition, according to the Federal Customs Service of Russia, a significant part of crimes and offenses in the movement of goods and vehicles across the customs border falls on goods moved by individuals under the guise of goods for personal use. Thus, out of the total number of cases on administrative offenses initiated in 2009, 47% are accounted for by individuals, and the main number of cases were initiated in connection with non-declaration or false declaration of goods and (or) vehicles, non-declaration or false declaration by individuals of foreign currency or currency of the Russian Federation, non-export or failure to re-import goods and (or) vehicles by individuals and illegal movement of goods and (or) vehicles across the customs border. Such statistics, in our opinion, confirms the need for closer attention of executive authorities that carry out state control for the movement of goods by individuals across the customs border.

Understanding the specifics of the movement by individuals of goods for personal use through the Customs Code of the Customs Union and the customs operations performed in the course of such movement is a prerequisite for a correct understanding of the process and, as a result, compliance by individuals directly customs regulations, legislation of the Russian Federation and international treaties of the Russian Federation in the field of customs.
Observed in last years the constant increase in passenger traffic through the TG TS necessitates a reduction in the time for customs operations in relation to goods transported by individuals for personal use. At the same time, it seems that the reduction of time for customs operations will adversely affect the effectiveness of control measures.
In this regard, the problem of developing a system of customs control of goods transported through the CG CU by individuals with the simultaneous simplification of customs operations and a reduction in the time for their implementation seems to be very relevant.
In accordance with general principles regulating the movement of goods by individuals for personal use through the Customs Code of the Customs Union and the performance of customs operations related to their release, all individuals on an equal footing have the right to import goods into and export from Russia.
Under in this case, in accordance with paragraph 36 of Art. 4 of the Customs Code of the Customs Union refers to goods intended for personal, family, household and other, not related to the implementation entrepreneurial activity, the needs of individuals moving across the customs border in accompanied or unaccompanied baggage, international mail or otherwise.
All methods of moving goods for personal use are listed in Art. 353 of the Customs Code of the Customs Union, namely in accompanied or unaccompanied baggage, as goods delivered by the carrier, as well as in international mail in accordance with Ch. 44 TK TS (Fig. 1).

Rice. 1. Ways to move goods for personal use

Compliance with the requirements and conditions for the movement of goods is of great practical importance for the purposes of using the simplified procedure for the movement of goods by individuals. It is the goods transported by these methods that are subject (subject to other requirements) to the movement in a simplified manner, and in relation to such goods (not exceeding quantitative and cost restrictions), exemption from customs duties and taxes is possible.
However, first you need to determine the purpose of the goods, i.e. determine whether they are goods for business (production) activities or goods for personal use.
The classification of goods transported by individuals through the Customs Code of the Customs Union as goods for personal use is carried out by the customs authority using a risk management system based on the statement of an individual about the goods transported in oral or written form using a passenger customs declaration, the nature and quantity of goods, the frequency of crossing the physical person and the movement of goods by him through the TG TS (clause 1, article 3 of the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated June 18, 2010 "On the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the commission customs operations related to their release").

In practice, officials of the customs authorities indicated criteria for determining the destination of goods are applied in the following order:
- the nature of the goods, i.e. their consumer properties, traditional practice of application and use (for example, the movement of goods that are not usually used in everyday life, gives reason to believe that such goods are moved for entrepreneurial activities);
- the quantity of goods (for example, the movement of homogeneous goods of the same name, size, style, color, etc. in excess of the need of the person moving the goods and his family members, as a rule, is considered as the movement of goods for entrepreneurial activity);
- the frequency of movement of goods across the customs border (for example, the periodic movement of similar goods by the same person, even in small quantities, is considered as the movement of goods for entrepreneurial activity. In addition, homogeneous goods sent in international mail in small quantities by one and by the same person or addressed to the same person at the same time or within one week, may be considered as not intended for the personal use of the addressee).
An innovation in customs legislation in determining the destination of goods is the use by the customs authorities of a risk management system, which is quite justified, since it is often necessary to carry out appropriate control measures to determine the destination of goods transported by individuals, the procedure for which is regulated by the Order of the Federal Customs Service of Russia dated January 11, 2008 No. 11 (Order of the Federal Customs Service of Russia dated January 11, 2008 No. 11 "On approval of the Instruction on the actions of customs officials in the preparation and review of draft risk profiles, the application of risk profiles during customs control, their updating and cancellation").

It should be noted that the determination of the destination of goods remains the prerogative of customs officials, since each case of movement of goods by individuals for personal use is purely individual.
When deciding on the destination of goods, customs officials should take into account such factors as: family composition; the usual human need for transportable goods; place of work or its absence; place of residence (a person of a state - a member of the Customs Union, a foreign person, if the person of a state - a member of the Customs Union is a city, regional center, etc.), proximity of the place of residence to the border; circumstances of the trip (purpose and frequency), circumstances of previous trips; range of transported goods; availability of documents confirming the legal purchase in retail; frequency of movement of identical goods by different individuals; other factors established during the interview of the person.
As documents confirming the absence of facts of repeated movement of homogeneous goods over a certain period of time, passenger customs declarations with a release mark or declarations with registration refusals issued by customs officials are taken into account. Such declarations are accepted by customs officials as proof of the fact that, despite the frequent crossing of the border, no goods were imported by the person.
For the purpose of determining the purpose of the exported goods, only the application of individuals for their purchase on the CU CT is considered (taking into account Annex 1 to the Agreement "On the procedure for the movement of goods by individuals for personal use through the CU TC and customs operations related to their release"). At the same time, this statement can be documented on the basis of the relevant identification labels, tags, etc. on the goods and / or on their packaging.
The current customs regulations for goods transported by individuals for personal use contain list of goods not related to goods for personal use:
- natural diamonds;
- exported goods in respect of which the legislation of the member states of the Customs Union establishes export customs duties, with the exception of the following goods: fish, seafood (except for sturgeon caviar) in the amount of not more than 5 kg; caviar of sturgeon fish species weighing no more than 250 grams; fuel located in ordinary tanks of a vehicle for personal use, as well as in an amount not exceeding 10 liters, located in a separate container; exported precious metals and precious stones with a customs value of more than 25 thousand US dollars in equivalent;
- central heating boilers;
- engines internal combustion, with the exception of engines for watercraft;
- mowers (other than mowers for lawns, parks or sports grounds), machines for making hay, harvesting, machines or mechanisms for threshing, presses for baling straw and hay;
- machines, mechanisms, equipment (classified in various headings according to the FEACN of the CU) (Unified customs tariff of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation (CCT). Approved by the decision of the Interstate Council of the EurAsEC dated November 27, 2009 N 18, decision Commission of the Customs Union dated November 27, 2009 N 130). For example, equipment for the production or finishing of felt or felt or nonwovens in a piece or in a cut, including equipment for the production of felt hats (code according to TN VED TS 8449 00 000 0), devices and equipment for detecting or measuring ionizing radiation (code according to TN VED TS 9030 10 000 0), etc.;
- solariums for sunbathing;
- tractors, special-purpose motor vehicles, except for those used for the carriage of goods or passengers; self-propelled industrial vehicles not equipped with lifting or loading devices;
- trailers for transportation of cars;
- ships, boats and floating structures, with the exception of yachts and other floating recreational and sports facilities, rowing boats and canoes;
- medical equipment and equipment, with the exception of those necessary for use en route or for medical reasons;
- apparatus and equipment for photographic laboratories;
- devices, apparatus and models intended for demonstration purposes;
- medical, surgical, dental or veterinary furniture; barber 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 the state - a member of the Customs Union.
This list is not exhaustive, which determines the presence of in-depth professional skills and knowledge of customs officials in this area.
Simultaneously with the presentation of goods for personal use to the customs authority by individuals, when they cross the customs border, a customs declaration is carried out.
Customs declaration of goods for personal use, with the exception of those sent in international mail and placed under the customs procedure customs transit, is made in writing using passenger customs declaration (PTD)(The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by the decision of the Commission of the Customs Union of June 18, 2010 N 287 "On approval of the form of the passenger customs declaration and the Procedure for filling out the passenger customs declaration").

An individual has the right, at his own request, to declare goods for personal use that are not subject to customs declaration in writing, using the PDD.
It should be noted that the statement by an individual to the customs authority of information about the goods being moved and other information necessary for the release of goods is a customs declaration.
In accordance with paragraph 3 of Art. 179 of the Customs Code of the Customs Union, customs declaration is carried out in written and (or) electronic forms using a customs declaration. At the same time, Art. 98 of the Customs Code of the Customs Union indicates that the declarant, who is an individual, is obliged "to submit to the customs authorities the documents and information necessary for customs control, in oral, written and (or) electronic forms."
At the same time, Art. 3 of the Agreement dated June 18, 2010 "On the procedure for the movement of goods for personal use by individuals across the customs border of the Customs Union and the performance of customs operations related to their release" contains the wording that the classification of goods as goods for personal use is carried out on the basis of " statements of an individual about the goods being moved in oral or written form using the passenger customs declaration.
In this regard, it is not entirely clear what constitutes an oral statement by an individual about goods being moved. In our opinion, it is necessary to harmonize the customs legislation, which would allow uniform interpretation of the customs declaration forms. One should agree with O.Yu. Bakaeva, who notes that with the adoption of the Customs Code of the Customs Union, the oral and implicit declaration forms have been excluded. In turn, some authors, still defining the movement of goods for personal use as a "special customs procedure", argue that "customs legislation provides for both oral and written declaration of goods moved across the border of the country of the Customs Union." Although, on what this assertion is based is not explained.

It should also be noted that earlier in the Labor Code of the Russian Federation (Customs Code of the Russian Federation dated May 28, 2003 N 61-FZ. The document becomes invalid from October 1, 2011 due to the adoption of Federal Law dated November 27, 2010 N 311-FZ ) (Article 124 - currently no longer in force) there was a conclusive (as a kind of oral) form for the declaration of information by individuals by performing actions indicating that the hand luggage and accompanied luggage of an individual does not contain goods subject to declaration in writing , and there are no goods transported by unaccompanied baggage, for the purpose of which the system of "red" and "green" corridors was created (Order of the Federal Customs Service of Russia dated November 22, 2006 N 1208 "On Approval of the Procedure for Declaring Goods by Individuals in Conclusive Form" - is now invalid).

Based on paragraph 2 of Art. 6 of the Agreement on the procedure for the movement by individuals of goods for personal use through the CU CU and the performance of customs operations related to their release at the places of arrival on the CU TC or departure from the CU TC, a double corridor system can be used.
Wherein "green corridor is a specially designated place intended for movement by individuals across the customs border in accompanied baggage of goods for personal use that are not subject to customs declaration, while such persons do not have unaccompanied baggage, and the "red" corridor is a specially designated place intended for movement by individuals persons across the customs border in the accompanied baggage of goods subject to customs declaration, as well as goods in respect of which declaration is carried out at the request of an individual.
The requirements applicable to the arrangement of the double corridor system at the points of arrival of goods in the customs territory of the Customs Union and departure from this territory were approved by the decision of the Customs Union Commission dated May 20, 2010 N 259 (Decision of the Customs Union Commission dated May 20, 2010 N 259 " On the requirements applicable to the arrangement of the double corridor system at the points of arrival of goods in the customs territory of the Customs Union and departure from this territory. In addition, the Order of the Federal Customs Service of Russia of August 9, 2010 N 1471 defines the List of places of arrival in the customs territory of the Customs Union or departure from this territory, in which the dual corridor system is used (Order of the Federal Customs Service of Russia of August 9, 2010 N 1471 "On determining List of places of arrival in the customs territory of the Customs Union or departure from this territory, where the dual corridor system is used, as well as the procedure for its formation").

If with red corridor everything is clear - the declaration is carried out in writing, it seems difficult to qualify the actions of individuals in the "green" corridor. In our opinion, the FCS of Russia needs clarification on this matter. Especially with regard to whether the presence of an individual in the "green" corridor is evidence that he has completed the necessary actions and operations to submit information to the customs authority. If yes, then from what moment: from the moment of entering the "green" corridor or at the moment of leaving it. Recall that earlier there was another problem for the customs authorities. After an individual made a declaration in implicit form (i.e., in fact, passed through the "green" corridor), officials of the customs authorities, before conducting customs control, this individual was asked to declare information in writing by submitting a PDD. Such actions of customs officials were recognized by the courts as unlawful, since the person had already declared the goods in an implicit form.
All of the above means that the complex development of the problem chosen as the subject of this study determines the conduct of further research in this direction. In our opinion, the shortcomings of customs legislation noted in this article should be eliminated, which will make it possible to avoid problems and difficulties that arise when moving goods for personal use.

In accordance with Article 4 of the Customs Code of the Customs Union, customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and other information necessary for the release of goods.

Let's compare this definition with what was in the Customs Code of the Republic of Belarus (TC RB). In this regard, it must be said that in the Labor Code of the Republic of Belarus there is no general concept customs declaration. It contains only the concept of customs declaration of goods. Thus, in accordance with Article 74 of the Customs Code of the Republic of Belarus, the customs declaration of goods consists in submitting a customs declaration to the customs authority in the form of a written or electronic document, which contains the information necessary for placing goods under the customs regime or for other purposes established by laws and acts of the President of the Republic of Belarus.

It should be noted that the Customs Code of the Customs Union and the Customs Code of the Republic of Belarus contain a different understanding of the terms customs declaration. So, in contrast to the Labor Code of the Republic of Belarus, the Customs Code of the Customs Union refers to the provision of information necessary for placing goods under the customs procedure, and it does not say in what form they should be provided. Customs declaration in the Customs Code of the Republic of Belarus is understood as an action consisting in the submission of a customs declaration to the customs authority in the form of a written or electronic document. According to the author, the understanding of the customs declaration provided for in the Customs Code of the Customs Union more accurately defines this phenomenon, since the essence of the declaration lies in the receipt by the customs authority of information about the goods necessary to place the goods under the customs procedure, and the provision of a customs declaration to the customs officer is only one of ways to obtain such information.

Declaration is designed to perform several main functions:

provides the customs authorities with the information necessary for customs purposes on goods and vehicles transported across the border;

serves as a confirmation of the legality of actions performed by the declarant (the person making the declaration) in relation to goods and vehicles placed by him under the chosen customs regime;

has a control function, the essence of which is that, on the basis of the declaration, the customs authorities check the compliance of the declared information about goods and vehicles with the actual data.

Declaration entails certain legal consequences. From the moment of declaring, obligations arise to pay customs duties and taxes. If an unreliable declaration is revealed, the declaration serves as evidence of the offense or crime committed.

Relations regarding the declaration are administrative in nature, as they arise between the customs authorities as carriers of public state power, and on the other hand - by declarants and other persons.

Goods are subject to customs declaration when placed under the customs procedure or in other cases established by the legislation of the customs union.

Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant.

Goods are declared at the customs body of the Republic of Belarus, where they are released.

Vehicles carrying goods are declared simultaneously with goods, with the exception of river and aircraft, which are declared at the port or airport of arrival in the customs territory of the Customs Union or at the port or airport of departure from the customs territory of the Customs Union.

Empty vehicles and vehicles carrying passengers are declared when crossing the customs border of the Customs Union.

The customs declaration is submitted within the time limits established by the Customs Code of the Customs Union and decisions of the Commission of the Customs Union of Belarus. When individuals move goods across the customs border of the Customs Union for non-commercial purposes in hand luggage and accompanied baggage, the customs declaration is submitted simultaneously with the presentation of goods.

General issues of the declaration procedure, inherent both for all types of declarations, and for its individual types, are provided for in the Customs Code of the Customs Union. Detailed regulation occurs through special legal acts of the customs union.

The list of information to be indicated in the customs declaration is limited only to the information that is necessary for the calculation and collection of customs payments, the formation of customs statistics and the application of the customs legislation of the customs union and other legislation of the member states of the customs union.

The submission of a customs declaration must be accompanied by the submission to the customs authority of the documents on the basis of which the customs declaration is completed, unless otherwise provided by this Code. The list of such documents is provided for in paragraph 1 of Article 183 of the Customs Code of the Customs Union.

Transport, commercial or other documents containing information necessary for the release of goods in accordance with the customs procedure may be used as a customs declaration. The customs declaration can be submitted as an electronic document

If individual documents on the basis of which the customs declaration is filled out cannot be submitted when submitting the customs declaration, at the declarant's reasoned request, the customs authority allows the submission of such documents before the release of goods, and in cases provided for by the legislation of the member states of the customs union - after the release of goods .

When customs declaring goods, original documents or their copies are presented. The customs authority has the right to check the conformity of copies of the submitted documents with their originals in cases established by the legislation of the states - members of the customs union.

The customs declaration is submitted by the declarant or the customs representative to the customs authority authorized to register customs declarations.

The customs authority registers or refuses to register the customs declaration within a period not exceeding 2 (two) hours from the moment the customs declaration is submitted

The customs authority refuses to register a customs declaration if:

• 1) the customs declaration has been submitted to a customs authority not authorized to register customs declarations;
• 2) the customs declaration has been submitted by an unauthorized person;
• 3) the customs declaration does not contain the necessary information provided for by the customs legislation of the customs union;
• 4) the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;
• 5) in relation to the declared goods, the actions that, in accordance with this Code, must be performed prior to the filing or simultaneously with the filing of the customs declaration, have not been performed.

The procedure and form of filing a declaration for goods are regulated by the Customs Code of the Customs Union and the instruction "On the procedure for filling out a declaration for goods" approved by the decision of the Commission of the Customs Union dated May 20, 2010 No. 257

The customs declaration for goods imported into the customs territory of the customs union shall be submitted before the expiration of the term for the temporary storage of goods, unless otherwise provided by this Code.

The customs declaration for goods exported from the customs territory of the customs union shall be submitted before their departure from the customs territory of the customs union, unless otherwise provided by this Code.

The customs declaration in respect of goods that were the instrument, means of committing or the subject of an administrative offense or crime, in respect of which a decision was made to return them and which are subject to customs declaration in accordance with this Code, shall be submitted within 30 (thirty) days from the date of entry into legal force:

• 1) court decisions on exemption from criminal (administrative) liability;
• 2) decisions of the customs authority (official) on exemption from administrative liability;
• 3) a decision of a court or a customs body (official) to terminate proceedings in a criminal (administrative) case;
• 4) decisions of a court or a customs body (official) on bringing to administrative or criminal liability.

One DT declares information about the goods contained in one consignment, which are placed under the same customs procedure. The total number of goods declared in the DT should not exceed 999. The main sheet of the DT contains information about one product, and information about three goods can be indicated on one additional sheet.

DT is filled in in accordance with the procedure established by this Instruction, in capital letters using printing devices, legibly, should not contain erasures, blots and corrections.

DT is provided to the customs authority in triplicate, each of which is distributed as follows:

the first copy - remains in the customs authority to which the goods are declared;

the second and third copies are returned to the declarant. In this case, when goods are placed under the customs procedure, which provides for the export of goods from the customs territory, the second copy is provided to the customs authority located at the place of departure of the goods from the customs territory.

If the goods are placed under the customs procedure of customs transit, then a transit declaration is submitted to the customs authority of departure. The form and procedure for filling out a transit declaration (hereinafter - TD) are provided for by the Customs Code of the Customs Union and "On the form and procedure for filling out a transit declaration" approved by the Decision of the Commission of the Customs Union No. 289.

The transit declaration must contain the information provided for in Article 182 of the Customs Code of the Customs Union.

TD consists of the main and additional sheets. Additional sheets are used in addition to the main sheet if information about two or more goods is declared in one TD.

In one TD, information about the goods contained in one consignment may be declared. At the same time, goods transported from one sender to the address of one recipient under one transport (transportation) document are considered as one consignment.

TD is filled out using a printer on A4 sheets. It is allowed to indicate the names and addresses of foreign persons in Latin letters. The TD must be filled out legibly, without erasures or blots. The information stated in the TD may be changed and (or) supplemented subject to the conditions stipulated by the Customs Code of the Customs Union. Changes and (or) additions to the TD may be made using a printing device or by hand in block letters. Changes and (or) additions are certified on each sheet of the TD by the person who made them and certified by the signature and imprint of the personal numbered seal of the official of the customs authority. If there are more than three changes and (or) additions in the TD, the customs authority may require the completion of a new TD.

The form of the procedure for filling out the passenger customs declaration is regulated by the decision of the Commission of the Customs Union dated June 18, 2010 No. 287 “On approval of the form of the passenger customs declaration and the procedure for filling out the passenger customs declaration”.

The declaration is drawn up in two copies for:

goods imported into the customs territory of the customs union in accompanied baggage, if the individual moving them has unaccompanied baggage when crossing the customs border;

goods transported across the customs border in unaccompanied baggage;

goods in respect of which the declarant has expressed a desire to carry out identification;

vehicles for personal use, temporarily imported into the customs territory of the customs union.

In other cases, the second copy of the declaration is drawn up at the request of the declarant. The declarant, at will, has the right to draw up a declaration in three or more copies.

The passenger customs declaration form consists of the main form and the additional form "Declaration of cash and (or) monetary instruments", which is an annex to the main form of the declaration.

The declarant fills in the declaration by hand clearly and legibly or using printing devices of electronic computing equipment, indicating in the columns of the declaration information about the goods moved across the customs border of the customs union (hereinafter referred to as the customs border) and other information necessary for customs purposes in accordance with the customs legislation of the customs union.

Submission of an electronic copy of the declaration and declaration in in electronic format not required.

The declarant shall indicate the necessary information in the declaration, including by crossing out the appropriate boxes (a crossed out box means an affirmative answer, an uncrossed box means a negative one).

The procedure for filling out and the form of the declaration for a vehicle (hereinafter referred to as TDTS) is regulated by the decision of the Commission of the Customs Union dated October 14, 2010 No. 422 “On the form of a customs declaration for a vehicle and Instructions on the procedure for filling it out”.

TDTS consists of a sheet of A4 format in the form approved by the decision of the Commission of the Customs Union. TDTS is filled in capital letters using printing devices or by hand in block letters, legibly, should not contain erasures, blots and corrections.

It is allowed to indicate the names and addresses of foreign persons in Latin letters. Numbers of vehicles of international transportation (hereinafter referred to as TSMP) are indicated in the original language, including using Latin letters.

TDTS is filled out separately for self-propelled and non-self-propelled TSMP, including containers.

When temporarily imported TSMP are exported from the common customs territory of the Customs Union (hereinafter referred to as the customs territory) and temporarily exported TSMP are imported into such territory, the TDTS presented at the time of declaring temporarily imported or temporarily exported TSMP is presented to the customs authority as a TDTS.

The information stated in the TDTS may be changed and (or) supplemented subject to the conditions stipulated by the TC CU.

TDTS is submitted to the customs authority in two copies, which are distributed as follows:

the first copy - remains in the customs authority to which the TSMP is declared;

the second copy is returned to the declarant.

In accordance with the Customs Code of the Customs Union Customs Code of the Customs Union. Annex to the Agreement on the Customs Code of the Customs Union of November 27, 2009 N 17, (as amended by the Protocol of April 16, 2010)// Collection of Legislation of the Russian Federation 13.12.2010, N 50, art. 6615. Goods are subject to customs declaration when placed under a customs procedure or in other cases. Declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant. Customs declaration is made in written and (or) electronic forms using the customs declaration.

Declaration is an application to the customs authority in the customs declaration of information about the goods, about the customs procedure chosen by the declarant or the customs representative, and other information necessary for customs purposes.

Goods imported into the Russian Federation from the territories of states that are not members of the Customs Union, including those transported through the territories of the states - members of the Customs Union in accordance with the customs procedure of customs transit, as well as goods exported from the Russian Federation outside the customs territory of the Customs Union, are subject to customs declaration in accordance with Chapter 27 of the Customs Code of the Customs Union when they are placed under the customs procedure and the customs procedure is changed. the federal law dated 27.11.2010 N 311-FZ (as amended on 06.12.2011) "On customs regulation in the Russian Federation" // Collection of legislation of the Russian Federation dated 29.11.2010 N 48 art. 6252.

The subjects of legal relations arising in the process of declaring are, on the one hand, customs authorities, on the other hand, declarants and other persons.

Declaration of goods is one of mandatory conditions movement of goods and vehicles across the customs border of the Customs Union and is the main element of customs clearance.

Customs clearance of goods transported across the customs border of the Customs Union by individuals in accompanied baggage is carried out by the customs authorities in the region of operation of which there are checkpoints across the state border of the Customs Union.

Places of customs clearance of goods transported by individuals in accompanied baggage, when crossing state border The Customs Union rail, road or water transport in international passenger traffic are, as a rule, structurally allocated and separate premises used for the carriage of passengers (compartment, cabin, wagon, passenger compartment of the vehicle).

If the customs declaration is used as an accounting document for the purposes of currency control carried out by the customs authorities of the Customs Union, the information required for these purposes shall also be indicated in the customs declaration in accordance with international legislation on currency regulation and currency control.

For example, when changing the customs regime of already moved goods, declaring goods placed under the customs regime of a duty-free shop, when canceling, revoking a license to establish a duty-free shop.

The main functions of the declaration are:

• 1. Provision of customs authorities with information necessary for customs purposes on goods and vehicles transported across the customs border of the Customs Union, as well as on other goods under customs control and subject to declaration.
• 2. Confirmation of the legality of the actions performed by the person producing, in relation to goods and vehicles, in accordance with the chosen customs regime.
• 3. Verification by the customs authorities of the conformity of the declared information with the actual data. Zhukovets V.Yu. Customs Law in Questions and Answers: A Short Course. - M.: Eksmo Publishing House, 2006. S. 57.

As part of the work, we will consider the legal framework that directly regulates the procedure for customs declaration of goods transported across the customs border of the Customs Union.

Since, in customs law international legal acts have the highest legal force, we will consider them first.

A novelty in customs legislation is the Customs Code of the Customs Union Customs Code of the Customs Union (Annex to the Treaty on the Customs Code of the Customs Union decision Interstate Council of the Eurasian Economic Community dated November 27, 2009 No. 17) (as amended on April 16, 2010) // Collection of Legislation of the Russian Federation 13.12.2010, No. 50, art. 6615., which entered into force on the territory of the Russian Federation on July 1, 2010, the rules of which have direct effect.

The Customs Code of the Customs Union included all the most required provisions necessary for international cooperation and interaction.

Chapter 27 "Customs Declaration of Goods" of the Customs Code of the Customs Union includes 16 articles that characterize general provisions on customs declaration of goods (Article 179); lists the types of customs declarations and their characteristics (Art. 180-182); attention is paid to documents submitted during customs declaration (Article 182); the deadlines for filing a customs declaration are indicated (Article 185); characterizes the declarant, his rights and obligations, as well as responsibility (Art. 186-189); the procedure for filing and registering a customs declaration, as well as making changes and additions to it (Articles 190-192), is regulated.

The Russian Federation has signed a number of international agreements and decisions affecting the process of customs declaration of goods, here is an example of some of them:

Decision of the Commission of the Customs Union of 20.05.2010 N 257 "On Instructions for filling out customs declarations and forms of customs declarations" (together with the "Instructions on the procedure for filling out a declaration for goods") regulates the procedure for filling out a customs declaration and provides its forms. Decision of the Commission of the Customs Union dated 20.05.2010 No. 257 (as amended on 22.06.2011) "On the Instructions for filling out customs declarations and forms of customs declarations" (together with the "Instruction on the procedure for filling out a declaration for goods") // Official website of the Commission of the Customs Union Access mode http://www.tsouz.ru/.

Decision of the Commission of the Customs Union dated 05.20.2010 N 256 "On the procedure for introducing changes and (or) additions to the declaration for goods before a decision is made on the release of goods during preliminary customs declaration" (together with the "Instruction on the procedure for making changes and (or) additions to declaration for goods before a decision is made on the release of goods during preliminary customs declaration") Decision of the Commission of the Customs Union of May 20, 2010 N 256 "On the procedure for making changes and (or) additions to the declaration for goods before a decision is made on the release of goods during preliminary customs declaration" (together with the "Instruction on the procedure for making changes and (or) additions to the declaration for goods before making a decision on the release of goods during preliminary customs declaration") //Official website of the Eurasian Economic Commission http://www.tsouz.ru/.and others .

Next legal act regulating the procedure for declaring goods is Federal Law No. 311 “On Customs Regulation in the Russian Federation” Federal Law No. 311-FZ of November 27, 2010 “On Customs Regulation in the Russian Federation” (adopted by the State Duma of the Federal Assembly of the Russian Federation on November 19, 2010) // Collection of Legislation of the Russian Federation dated 11/29/2010 N 48 Art. 6252., in which Section V is devoted to the declaration of goods. Customs operations related to the placement of goods under a customs procedure.

Chapter 24. "Customs declaration”, includes 14 articles that characterize goods subject to customs declaration, pay attention to the declaration for goods, the place of declaration of goods, the declarant, regulate the procedure for preliminary customs declaration of goods, filing an incomplete, periodic customs declaration, and also highlight other points relating to the customs declaration of goods.

I would like to note that administrative offenses in the field of customs (violations of customs rules) are regulated by the Code of Administrative Offenses of the Russian Federation. Thus, the Code of Administrative Offenses of the Russian Federation contains chapter 16 “Administrative offenses in the field of customs (violations of customs rules)”, which contains 23 elements of administrative offenses in the field of customs, of which 5 compositions are devoted specifically to the process of declaring goods:

Article 16.2. Failure to declare or false declaration of goods and (or) vehicles;

Article 16.4. Failure to declare or false declaration by individuals of foreign currency or the currency of the Russian Federation;

Article 16.7. Submission of invalid documents during customs clearance;

Article 16.12. Failure to comply with the deadlines for filing a customs declaration or submission of documents and information;

Article 16.17. Submission of invalid documents for the release of goods before the submission of the customs declaration. The Code of the Russian Federation on Administrative Offenses (adopted by the State Duma on December 20, 2001, approved by the Federation Council on December 26, 2001), as of 02/07/2011// "Collected Legislation of the Russian Federation", 07.01 .2002, N 1 (part 1), art. 1.

The Law of the Russian Federation "On the Customs Tariff" also regulates legal relations when declaring goods. In particular, the Law determines the customs value of goods when changing the customs procedure.

On the issues of declaration, a number of normative acts of the Federal customs service of the Russian Federation, including the Order of the Federal Customs Service of the Russian Federation of December 3, 2010 N 2330 "On places of declaration certain types goods".