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

1. The following types of customs declaration shall apply for customs declaration:

2) transit declaration;

3) passenger customs declaration;

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

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

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

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

The transit declaration is used when placing goods under the customs procedure of customs transit.

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

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

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

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

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

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

Depending on the type of transport used to transport (transport) goods across the customs territory of the Union, the Commission has the right to determine the list of transport (transportation), commercial and (or) other documents, including those provided for by international agreements between the Member States and a third party, used in as a transit declaration, as well as the cases and procedure for their use.

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

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Customs declaration- an important moment that creates conditions for the implementation legal regulations in foreign economic activity(Foreign Economic Activities) when organizing the transportation of products through customs. The essence of this process is to provide customs officials with information about the goods being moved, which is necessary for customs clearance 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 goods under the customs regime on the basis of the provisions of the Customs Code (TC) of the Customs Union (CU). Customs declaration has two components - preliminary and main declaration. Customs clearance (customs declaration) is based on the observance by the subjects of foreign economic activity of the standards provided for by legal acts in the field of the customs regime.

Mandatory customs declaration is one of the most important components of customs regimes for goods and vehicles moving across the border. Declaration consists in providing customs officers with data on imported / exported goods, which must be included in the customs declaration without fail.

The concept of customs declaration closely intersects with such a term as "customs clearance" as a procedure as a whole. 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" was withdrawn, or rather, completely replaced by the category considered in this article - customs declaration.

Tasks that are solved with the help of customs declaration:

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

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

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

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

The type of declaration refers to the form or option for submitting an application that includes the above information to the relevant customs services.

Customs control and declaration of goods

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

This type of control is implemented in an organized area called the customs zone. The customs zone is a part of the territory of the state within which control of property moved across the border is exercised. Customs officials are required to ensure that the import or export procedure is carried out in strict accordance with existing 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 enforcement and implementation of the laws of the country where the customs authorities are located. When exercising control, the set of laws of the Customs Union is taken into account. Of course, it is simply impossible to carry out all the measures envisaged by the Customs Union when controlling each object. Yes, and it would be contrary to common sense. Therefore, the same Customs Union established the principle of selectivity, according to which customs control is carried out. In each particular case, from a variety of measures and forms of control, those that are reasonable and sufficient in this particular case for the implementation of all other rules and principles of the customs legislation of the Union are selected.

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

Checking compliance with the law;

Implementation of the current legislation;

Strict adherence to the rules of the chosen customs procedure.

Forms of customs control:

Conducting an oral survey;

Documentary verification;

Customs check;

Surveillance within the borders of the customs territory;

Getting explanations;

Inspection of the moved property and personal inspection;

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 for material objects.

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

In some situations, the authorized bodies are forced to check the data recorded during customs declaration after the release of goods and vehicles from the territory of the customs zone. And they have every right to do so. The law establishes a three-year period during which goods that have lost the status of being under customs control may be subject to inspection by the customs authorities. In other words, after the property actually leaves the borders of customs control, the very right of control does not cease to operate, that is, the scope of control extends in time. For another three years, products (goods, vehicles, etc.) can be subjected to control in the form of documentary verification, 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, by a number of other documents. Members of the Customs Union may 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 already cross the boundaries of reasonableness and expediency.

What are the forms of customs declaration of goods

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

Oral- providing orally to employees customs service information regarding the absence of products subject to mandatory entry into the customs declaration. This application form is allowed for use by individuals when transporting non-commercial goods, luggage, personal belongings through customs control. Oral customs declaration is used in the systems of two passenger passage corridors. In this case, a person who intends to apply an oral form of customs declaration follows through the "green corridor", which reduces the time of inspection and simplifies the control procedure itself.

Electronic customs declaration goods involves informing the customs services about the cargo moving across the border using electronic means connections.

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

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

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

What types of customs declaration of goods are distinguished

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

By the nature of the procedure

Incomplete customs declaration involves the provision of partial information and is acceptable for use both in relation to goods of import and export manufacture. This type of declaration is used in situations where it is not possible to declare the full amount of necessary information for objective reasons that do not depend on the subject submitting the declaration. To supplement the data in full after 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 economic activity.

Temporary type of declaration applicable to exported domestic goods in situations where the full amount of data for calculating customs payments is not available.

Preliminary customs declaration goods is intended for clearance of foreign-made goods until they are imported or in cases where the products have not completed the transit procedure.

By type of declaration and method of registration of the declaration

Customs declaration of goods used in the transportation of goods in the course of 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 moved for the purpose of using them for their own needs. Filling out a passenger declaration can be carried out subject to reaching the age of 16 and is used when performing the movement of goods by individuals for subsequent personal use.

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

The norms for filing and processing the above-described options for the declaration are regulated by the Commission of the Customs Union. 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 declaring is determined by the scope of information. According to them, as well as data for statistical accounting of customs and ensuring the possibility of applying the legislative norms of the CU countries, customs payments are calculated.

Goods subject to customs declaration

According to the norms described in the agreements, the placement of products under customs clearance and declaration are carried out when the goods cross the borders of the Customs Union. The customs declaration of goods in the Customs Union for entities that need to replace the previously declared customs procedure with another has its own distinctive features. Before considering in detail the issues of obligations in relation to the implementation of the declaration, it is necessary to clarify the definition of the phrase "customs border of the CU". 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, in respect of which the jurisdiction of the participants of the Customs Union applies. Declaration for compliance with the Customs Union in respect of 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: “declaring the Customs Union” and “declaring 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 CU and received the appropriate status of "products of the CU" on the basis of the Code or agreements between the countries participating in the CU;

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

All products that, according to the indicated characteristics, cannot be related to the products of the Customs Union, for the purposes of customs can be considered as foreign goods. These products are subject to a special legal status. The movement of products of the Customs Union in the common territory of the Customs House of the Customs Union 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 required to clear foreign-made products, as well as the rights/obligations of entities with the authority to move foreign-made products and the time periods allotted for performing actions that are legally significant.

Products of foreign origin, moved within the CU and, according to the TC, received the status of a CU product through the procedure of declaring and customs clearance, can be transported throughout the customs territory of the CU without any restrictions. An example is the case when, in order to acquire the status of a CU product, imported goods are placed under the release regime for the purpose of consumption within the CU. This implies that imported products may be subject to use and disposal without certain restrictive measures. The customs control of declaring imported goods provides for the receipt by foreign goods of the status of such types as:

Release for consumption within the vehicle;

Rejection in favor of the country;

reimport operations.

The placement of products under a certain clearance procedure with declaration is regulated by paragraph 1 of Art. 179 of the Customs Code of the Customs Union. This article notes other cases when products moved 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 individuals for personal use (Chapter 49 of the Customs Code of the Customs Union);

Supplies (ch. 50 TC TC).

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

The procedures for customs declaration of goods can be performed by the entity carrying out the movement of products, or by its representative (declarant). Customs representatives are legal entities representing the CU states that have the opportunity to interact in the legal field with the subjects of declaration. They are authorized, in cooperation with customs officers, to carry out the operations provided for by the CU Code. The institution of customs representatives is described in Art. 12-17 of this Code. Its application is carried out exclusively in accordance with the national characteristics of the countries of the Customs Union. 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 admissible powers for performing customs declaration operations takes place 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 right to act as a declarant, it is necessary:

Registration of a foreign economic activity transaction on behalf of a person who concluded a contract when transporting goods across the border of the CU states;

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

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

For situations when, when escorting goods through customs control, there are no citizens of the states participating in the Customs Union, in accordance with Art. 186 of the Code (clause 2), as a declarant, the following can declare:

Private individuals who transport products for their own use;

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

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

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

For customs transit regimes, the list of entities that are eligible to declare includes all of the above persons plus freight forwarders (subject to registration in the territory of the Customs Union) and representatives transport companies transporting goods in transit.

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 category of the most controversial provisions includes the interpretation of the concept of "foreign economic transaction". A detailed definition is missing as in the Customs Code of the Customs Union, as well as in the provisions of the current legislation of the CU participants. Prior to the formation of a single customs area within the Union, any economic transaction between entities registered in different countries fell into the category of foreign economic activity. From the moment the CU is formed, a conflict appears, which consists in the interpretation of a foreign economic contract between representatives registered in the territory of the CU, but who are taxpayers different countries. From the point of view of state customs territories, such a transaction must be accompanied by a declaration in accordance with the requirements of foreign economic activity. Everything would be correct if, at the same time, the products crossed the borders of the Customs Union. If there is no such moment, then in matters of establishing the rights of the declarant, Art. 186 of the Customs Code of the Customs Union, which describes all possible options definition of the declarant.

When considering the issue of determining the powers of a potential declarant, it is necessary to note some features of the transitional standards, which are presented in Art. 368 of the above Code. It 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, permanently reside in the territory of the CU 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 the submission of a declaration to the customs services of the country in which they are located.

The presence of transitional provisions in matters of establishing the eligibility of customs declaration by entities is explained by the fact that at present uniform legal standards are already being 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 norms for the identification of taxpayers and their registration, and there are a number of other contradictions regarding not only legal, but also organizational or technical issues. This situation leads to the presence of transitional norms in legal documents TS. This allows you to create the most favorable conditions for the implementation of customs declaration and control of the release of goods in the Customs Union. The current regulations require the declaration of the customs value of goods by economic entities in the authorities of the states in whose territory they are registered. This provision does not apply to products following the customs regime of transit, in which declaration by foreign entities is allowed.

In what case is it possible to declare goods for personal use at customs?

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

Paragraph 36 of Art. 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 things that are used or created for personal use, for household needs that are not related to business activities. Usually they are transported across the border in accompanied or unaccompanied baggage, with the help of international postal items, by delivery by the carrier, and so on (Article 353 of the Labor Code of the Customs Union).

For individuals, a special simplified procedure for the movement of goods is provided. Methods for moving goods intended for personal use are distinguished by a smaller set of requirements for the procedure, hence this procedure is called simplified. But it must be taken 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 subject to customs and tariff regulation as being moved in a simplified manner. A simplified procedure often implies the release of an individual carrying property across the border from customs duties and taxes.

How to find out the purpose of moved objects? How to delimit products for entrepreneurial activity from goods for personal consumption, because often the border is very conditional? The assignment of objects to a particular category 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 refers the objects being moved (reports orally or with the help of a customs declaration in writing). Further assessment should be made by the customs authorities themselves, while 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 crossing the state border by this individual and transporting goods through customs.

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

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

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

The frequency of movement of goods across the customs border. It is reasonable to assume that if the same individual occasionally brings homogeneous goods across the border, albeit in small quantities, he is most likely doing so for business purposes. The same can be said about postal items made between the same subjects at the same time or within one month. Such shipments can reasonably be regarded as intended for business purposes.

If the customs declaration of the goods by an individual in relation to the purpose of the object does not coincide with the assessment of the employees of the customs authorities, 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 goods can be very different. Therefore, each case of transportation of goods is considered separately. Customs officers usually take into account the following facts:

Composition of the family 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 trips;

Assortment of objects moved across the border;

Documentary confirmation of the purchase of these goods at retail;

Frequency of movement of identical goods by different individuals.

The survey may reveal other relevant factors.

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

According to customs rules, the purpose of using the imported goods must be indicated in the personal statement of the person crossing the border. Filling out the form given in the appendix to the Agreement "On the procedure for the movement by individuals of goods for personal use through the Customs Code of the Customs Union and the performance of customs operations related to their release", an individual indicates the fact of the acquisition of property in the territory of the Customs Union, as well as the ownership of the products - for personal purposes . Such a statement must match the information that is present on the packaging of goods, on tags, labels and other documentation, if any.

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

Central heating boilers;

natural diamonds;

Solariums for tanning;

Apparatus and equipment for photographic laboratories;

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

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

Engines internal combustion, except engines for watercraft;

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

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

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

Trailers for transporting cars;

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

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

Devices, equipment 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.

To the great regret of the participants in customs relations who move products, this list is not exhaustive. Much to the regret of customs officials, they need to have a really deep knowledge of the law and analytical warehouse mind to correctly and accurately determine the possibility of import / export of products in each case. It would be much easier if everything was limited to one instruction.

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

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

What does customs declaration of the value of goods mean?

The Customs Code of the Customs Union dedicated Art. 65 to the concept of declaring the customs value of goods. Here the concept of "declarant" is used - a person who declares goods transported across the border. An entire chapter of the Customs Code of the Customs Union (chapter 27) is devoted to the customs declaration procedure. 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 issuing a declaration is described in paragraph 1 of Art. 65 TK. So, the declarant draws up an application addressed to the customs authority about those goods that he plans to move across the border, about the chosen form of movement (customs procedure). The application also indicates the properties of the goods that are important for the implementation of the procedure. An integral part of the customs declaration according to the established form is an 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 the customs value, which are described in the Agreement "On determining the customs value of goods transported across the customs border of the Customs Union". These are the methods:

When dealing with imported goods;

When dealing with identical goods;

When dealing with similar goods;

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

Addition method (estimated value);

Reserve (combined) method.

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

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

To choose one or another method, you need to have a clear idea of ​​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 in the most extreme case, the 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 involves some difficulties, therefore it is better to solve this problem not on your own, but after consulting with officials of the customs authorities in advance. The price negotiation procedure is given in Art. 52 federal law dated November 27, 2010 No. 311-FZ “On customs regulation in Russian Federation". The person concerned may send 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 on customs declaration also in writing within one month from the date of receipt of the request. Customs officials are not entitled to preliminarily determine the customs value (Article 113 of the Federal Law “On Customs Regulation in the Russian Federation”). But employees of the authorized bodies are still obliged to provide adequate and timely information. So, if the information within the framework of the consultations was provided out of time, not in full, or is unreliable, then this fact may cause the applicant's losses. Losses can be recovered in judicial order based on norms Civil Code Russian Federation (Article 16, 1069 of the Civil Code of the Russian Federation).

There is a provision (Article 11 of the Agreement) that allows the declarant to receive imported goods in the manner prescribed 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 absence of certain elements (documentary information) of a foreign trade transaction, without which the calculation of the customs value of goods is not possible.

The methods listed in paragraph 3 of Art. 65 TK. The main method of customs declaration is the declaration 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 TPA is not provided for by law and customs officials do not put forward a reasonable requirement to complete it.

It should be noted that the customs value declaration is an obligatory element of the customs declaration in most cases, declarations for goods without TTP are usually not accepted. Therefore, the customs value declaration must necessarily be filed together with the goods declaration. In addition, customs officers are provided with a set of documents that served as the basis for reflecting information in the declaration. Supporting documentation is another integral part of the customs declaration.

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

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

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

What documents are required for customs declaration of goods

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

Documents on the basis of which the eligibility of customs declaration by a specific subject can be established.

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

Documentation for the transportation of goods.

Documentation that serves as confirmation that all applicable prohibitions / restrictions regarding this type of product have been observed.

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

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

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

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

Documentation on the basis of which it is allowed to adjust the terms 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 norms of the currency regime, which corresponds to legal acts countries of the Customs Union.

Registration documentation of vehicles used for international transportation in customs transit procedures.

What is the procedure for customs declaration of goods

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

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

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

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

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

The decision to register the declaration or to refuse accepted on the basis of a check with the identification / absence of facts of violation of customs rules.

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

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

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

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

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

Documents on customs declaration are issued without compliance with the established requirements (there is no necessary information, the declaration was submitted in the wrong form, there are no appropriate signatures / seals of the enterprise);

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

When submitting a customs declaration for products without performing operations that must be completed without fail before the moment of 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 points. 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 contemporary practice most often there are the following "pitfalls".

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

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

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

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

Basic information in customs declaration:

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

Types of customs declarations

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

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

Submission of a customs declaration after completion

Submission of customs declarations to the customs authority is carried out: by an individual in person; legal entity or individual entrepreneur remotely through a special program. Also, registration can be carried out by a customs representative. The term for filing when placed in a temporary storage warehouse for imported goods can be no more than 2 months and can be extended upon application can be extended for another 2 months. When exporting goods, the deadlines for submission are not set.

Where can I get a customs declaration for goods?

A customs declaration form for goods can be obtained at the checkpoint through state border at customs, as well as download on our website. Before submitting to customs, we recommend that you check for compliance with the declared information. They should not contradict real information about the declared product and its quantity. After verifying the documents, you must pay customs duties and fees.

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

So let's go!

So, we have 2 sheets of a real gas turbine engine (main and additional). I just cleared confidential information in them, which for educational purposes is useless to us.

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

Learning to read GTD

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

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

Parsing the main sheet

Main sheet header

Pay attention to the upper right corner of the main sheet of the gas turbine engine:

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

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

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

In column No. 3, we see that we have the first (main sheet) form of two (main sheet + additional sheet).

Total declared 3 items that occupy 3 places.

Let's go a little lower:

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

The item arrived from Republic of Korea.

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

Let's check: 16 295 * 31.0433 = 505 850.58. It turned out the customs value in rubles.

Item #1 (excavator)

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

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

Product Name: " Excavator hydraulic", he takes 1st place.

Moving from the product name to the right:

Item number 1 of 3.

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

Excavator taxes and fees

Going down the document:

Customs duty (code 1010) from all goods (the customs value as a whole for the customs declaration is indicated as the basis for charging) amounted to 2 000 rubles.

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

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

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

Parsing an additional sheet

Additional sheet header

We turn to the second (additional) sheet of the declaration.

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

The number and type of the declaration completely match the values ​​on the main sheet.

In column No. 3 we see that we have the second form (additional sheet) of 2 (main and additional sheets).

Item #2 (hammer)

We go down to the goods declared on the supplement sheet:

We have a product in front of us Hammer hydraulic, which takes 1st place.

Let's move to the right:

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

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

Item #3 (Parts)

We go down below:

The second product on the additional sheet (the third one according to the customs declaration as a whole): " Parts of full swing hydraulic shovel excavator".

Let's move to the right:

This is the third item out of 3.

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

Taxes and fees on the hammer and spare parts

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

Duty (code 2010) for a hammer (the basis for accruing its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.

VAT (code 5010) on the hammer (the basis of its accrual is the customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.

Let's move to the right:

VAT (code 5010) for spare parts (the basis for accruing their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.

Summing up

The customs duty amounted to 2,000 rubles on all goods.

We enter in 1C

Setting up functionality

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

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

We enter the receipt of goods

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

Let's create a new document:

As a supplier, we will now choose an arbitrary counterparty to simplify the task:

Settlements with the supplier are carried out in dollars, therefore, in the contract with us, we indicated the currency of settlements in USD:

This means that all prices in the document are filled in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not done so yet):

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

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

The customs fee amounted to 2000 rubles, there are no fines.

Go to the tab "GTE Sections":

A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped.

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

For the third item, the duty is not indicated and we could put it in a separate section.

But we will do it a little differently.

At the beginning, we indicate the total percentage of duty and VAT:

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

That's right (see our final plate on the GTE), except for the third product. Manually correct its data:

In the end it will look like this:

We carry out the document.

We look at the postings

We see that the customs fee and customs duties were distributed according to the cost of goods, and the input VAT was debited on 19.05.

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

Legal features of the design of a customs declaration

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

As part of the interaction with regulatory authorities, when importing cargo, its status is changed to “foreign-made goods”. This does not relieve the declarant of obligations regarding possible hidden properties of products that do not comply with the rules and sanitary standards of national legislation.

Expenditure items during the execution of the customs procedure "Import 40"

Cargo clearing. This applies to the payment of duties provided by the legislation of taxes.
Customs clearance. It includes the costs of renting a temporary storage warehouse, creating and verifying a foreign trade contract (allowing you to avoid the accrual of fines for non-compliance with international law), determining the TN VED codes, evaluating the goods at their declared documentary value, accounting for the costs of the possible provision of additional instructions to confirm the declared delivery prices.
Expenses for drawing up an import customs declaration. Filling in the main columns, sending an electronic document to the regulatory authorities, acquiring an enhanced qualified digital signature, purchase of additional sheets to TD.

Intergruz specialists will provide services for determining optimal price accompanying the activities of filling out the declaration during export (import), will help to fulfill the obligations for the mandatory payment of payments, settle the dispute with the inspectors of the regulatory authorities at the local level.

Possible errors when filling out the declaration

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

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

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

In column 30 on the location of the goods, the postal address without an index is indicated in relation to the declared goods when submitting the CCD. If questions arise from the regulatory authorities, an inspection procedure can be initiated.

Registration of the customs declaration requires compliance with the norms of national and international legislation. Specialists of the company "Intergruz" in the shortest possible time will carry out the registration of international transportation, taking into account the requirements of the law.