Customs declaration number 1c 8.3. How to enter import customs clearance based on receipt. We disassemble the main sheet

1. We indicate in the accounting settings that accounting by series is applied:

2. We indicate in the 1C nomenclature card that this product is accounted for by series:


When you set the Keep records by series flag, a second window appears: Keep batch records by series. This characteristic is responsible for cost accounting by series. Details on how to use these batch accounting settings in a separate article.

Here I will only check the Keep records by series flag.

2. When posting goods with the document Receipt of goods and services, we will create a series for the received item. This can be done directly from the tabular section of the document:


Please note that you will need to create a separate series for each item. If you have already received this product with the same CCD number, then you should use an existing directory entry.

We create new item... If you use series only for accounting of CCD, then you need to fill in only two fields:

  • GTE number
  • Country

Both fields are filled in from the corresponding directories, so click on the ellipsis at the end of the field and select a value.


The series name is filled in automatically with the CCD number and the name of the country of origin.

The CCD reference book is just a list of CCD numbers, you will need to create a new item and write it down. The GTE number is unique - that is, 1C will not allow you to create a duplicate number.


It is customary to fill in the classifier of countries with a selection from the CCSM. Then you will automatically receive an international country code. If the country is already in the classifier, just select it.

GTE for import in 1C. Posting imported goods and selling it

The article will tell you how to correctly use a typical configuration in order to account for goods purchased on the territory of states. The technique is equally easy to use by both trade automation specialists and ordinary users.

Let us consider in detail the reflection of the operation of importing goods in the program "1C: Trade Management, ed. 10.3 ".

Creation of a foreign supplier in 1C

When buying goods from foreign suppliers, there are some peculiarities when creating a counterparty and a contract. Let's create in the directory “Contractors” the supplier “Foreign supplier”.

Menu: Directories - Contractors (buyers and suppliers) - Contractors

Let's add a contractor, indicate its name and set the Supplier flag. In addition to the "Supplier" flag, it is desirable to set the "Non-resident" flag as well. In this case, the program will automatically draw up documents from the supplier at the VAT rate "Without VAT".

Let's save the counterparty by clicking the "Write" button.

At the time of recording, the contract was automatically created for the counterparty. In the contract, for example, Euro is needed. Let's go to the "Accounts and Agreements" tab, double-click the main agreement and change the currency.

Click the "OK" button to save and close the contract.

Foreign currency account

For a foreign supplier, most likely, a currency other than the ruble will be used (in our example, Euro). It is forbidden to make payments from a ruble account in foreign currency in the program, therefore there must be a separate foreign currency account for payment. If it is not yet in the program, then you need to add it in the directory "Bank accounts".

The most convenient way is to open the list of bank accounts from the form of the list of organizations by clicking on the menu item "Go - Bank accounts".

Example of filling out a foreign currency account:

Registration for a foreign supplier

When working with a foreign supplier, you can place an order, or you can work without an order. In this, imports are no different from buying from a Russian supplier. We will place an order to the supplier for the goods.

Menu: Documents - Purchases - Orders to suppliers

In the document we indicate the supplier, warehouse, ordered goods and their cost. Please note that the document is drawn up in Euro currency and the VAT rate for all goods is set "Without VAT".

An example of a completed order:

IMPORTANT: all imported goods must have the "Keep records by batch" flag. Otherwise, it will be impossible in the future to correctly receive the goods at the warehouse.

Goods receipt at the warehouse

At the moment the goods arrive at the warehouse, the document “Goods and services receipt” is created.

Menu: Documents - Purchases - Receipts of goods and services

You can issue a document manually or on the basis of an order. We will make the receipt of goods based on the order to the supplier. The document will be completed: the supplier, goods, cost are indicated.

Additionally, in the document, you need to indicate the CCD number of the received goods in the series field. Each series of goods is a combination of CCD number and country of origin.

To fill in a series of goods, click on the selection button in the "Nomenclature" field and add a new item in the "Series" reference book that opens. In the nomenclature series, select the country of origin of the goods and the customs declaration number.

Note: CCD numbers are stored in the directory. Do not enter new number GTE in the name of the series from the keyboard - this will cause an error. You need to go to the reference book of GTE numbers, by the selection button in the requisite " GTE number» , and create a new number there or select one of the existing ones from the list.

The name in the series was generated automatically, you can save the series and select it in the document for the product:

A series of goods can be filled in at once for all goods from the document. To do this, click the "Change" button above the products table. In the "Processing tabular section" window that opens, select the action "Set series by CCD", specify the CCD number and country of origin:

Now the document is completely filled, you can post it and close it.

In this case, you do not need to enter an invoice.

Registration of customs declaration for import

For imported goods, the passage and registration of a customs declaration for import is required. There is a corresponding document in the database, which reflects the presence of a CCD.

Menu: Documents - Purchases - Customs declaration for import

It is most convenient to enter a document based on the receipt of goods and services, so as not to re-fill the supplier, warehouse and list of goods.

Let's create a document "Customs declaration for import" based on the receipt of goods. In the document you need to indicate the counterparty-customs and two contracts with customs: one in rubles, and the second in the currency of receipt of goods.

The counterparty does not need to put down the flags "Buyer" or "Supplier", other mutual settlements are carried out with customs:

Agreements with customs:

Customs declaration for import:

The tab “Sections of the CCD” contains information about goods and customs duties.

For the convenience of entering, the amounts can be displayed in currency and in rubles - this is regulated by the flags "Customs value in rubles", "Duty in currency" and "VAT in currency".

We indicate the duty rate - 10%, the program automatically calculates the amount of duty and the amount of VAT based on the customs value.

After calculating the total duty and the amount of VAT, you need to distribute them among the goods using the "Distribute" button:

The document is completely filled in, it can be posted and closed.

Often, when dealing with imported goods, compliance is required. The additional module for printing the register of certificates of conformity will help you organize convenient storage and access to printed forms of documents at any time when you need it, without going through a pile of documents on your shelves.

Registration of additional costs for goods

Receipt of additional costs for imported goods is processed in a standard way. Read more about registration add. costs see the article how to reflect additional. expenses in 1C

Cost of imported goods

The cost of imported goods is made up of the supplier's price, customs costs and additional costs. You can estimate the cost of goods in the report "List of consignments of goods in warehouses".

Menu: Reports - Stocks (warehouse) - List of consignments of goods in warehouses

To find out what constitutes the cost of goods, you can set up a report - add the "Movement document (registrar)" to the groupings of lines.

An example of a generated report:

We see that the amounts of customs duties and are also included in the cost of goods.

Registration of customs declaration for import before goods arrival

Sometimes a situation arises when a customs declaration for import has already been received, but the goods have not yet arrived at the warehouse. In this case, the documents are entered in the reverse order: first the import customs declaration, then the receipt of goods.

This option in the program is not very convenient, since you have to enter and fill in the import customs declaration completely manually.

In addition, in this situation, at the time of registration of a customs declaration for import, the batch document is not indicated - the receipt of goods and services (it does not exist yet), therefore the amount of customs duty and collection does not fall into the cost of goods.

To adjust the cost of goods sold, a special document "Adjustment of the cost of writing off goods" is used.

Menu: Documents - Inventory (warehouse) - Correction of the cost of writing off goods

The document is drawn up once a month.

Buyer's order for imported goods

Buyer's order for imported goods is no different from ordering other goods and is done using the Buyer's Order document.

Menu: Documents - Sales - Buyer Orders

We will place an order for the counterparty "Mobil" for 30 phones at a price of 5000 rubles:

Implementation of imported goods

There is a small peculiarity in the sale of imported goods - the CCD number and country of origin must be indicated in the sales documents. In order for this information to be displayed in printed forms in the sales document, a series of goods must be filled.

Based on the buyer's order, we will make a document "Sale of goods and services":

In some cases, the program fills in a series of goods automatically. For example, if this is the only series of goods. Therefore, the series in our document is already complete.

If automatic filling did not happen, then use the "Fill and submit" button - the program will fill in the series of goods and post the document.

We will post the invoice by clicking the "Post" button and open the printable using the "Invoice" button:

In the printed form, the CCD number and country of origin of the goods, which were indicated in the series of goods in sale, are automatically shown.

2017-04-21T11: 31: 49 + 00: 00

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

So let's go!

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

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

Learning to read GTE

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

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

We disassemble the main sheet

Main sheet cap

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

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

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

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

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

Total declared 3 itemsthat take 3 seats.

We go down a little lower:

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

Item arrived to us from republic of Korea.

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

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

Item # 1 (excavator)

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

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

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

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

Item number 1 of 3.

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

Excavator taxes and charges

Going down to the bottom of the document:

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

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

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

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

We disassemble the additional sheet

Add-on sheet cap

We pass to the second (additional) declaration sheet.

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

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

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

Item # 2 (hammer)

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

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

Go to the right:

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

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

Item # 3 (parts)

We go down below:

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

Go to the right:

This is the third product out of 3.

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

Hammer and parts taxes and charges

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

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

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

Go to the right:

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

Summing up

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

We enter in 1C

Setting up functionality

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

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

We record the receipt of goods

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

Create a new document:

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

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

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

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

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

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

Go to the tab "Sections of the CCD":

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

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

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

But we'll do it a little differently.

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

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

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

As a result, it will turn out like this:

We post the document.

We look at the wiring

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

Step 1. Settings for accounting for imported goods by CCD

It is necessary to configure the functionality of 1C 8.3 through the menu: Main- Settings - Functionality:

Let's go to the bookmark Stocks and check the box Imported goods... After installing it in 1C 8.3, it will be possible to keep records of consignments of imported goods according to the numbers of customs declarations. CCD details and country of origin will be available in the receipt and sale documents:

To carry out settlements in currency, on the Calculations tab, set the checkbox Settlements in currency and USD:

Step 2. How to capitalize imported goods in 1C 8.3 Accounting

We will introduce the document Receipt of goods in 1C 8.3 indicating the CCD number and country of origin:

The movement of the receipt document will be as follows:

By debit of the auxiliary off-balance sheet account GTEinformation on the amount of imported goods received will be reflected with an indication of the country of origin and number customs declaration... The balance sheet for this account will show the balances and movement of goods in the context of the CCD.

When selling imported goods, it is possible to control the availability of goods moved by each CCD:

In the program 1C 8.3 Accounting on the Taxi interface for accounting for imports from member countries customs union changes were made to the chart of accounts and new documents appeared. For more details, see our video:

Step 3. How to count imported goods as tangible assets in transit

If it is necessary to account for imported goods during the delivery period as material valueson the way, you can create an additional warehouse to account for such goods as a warehouse Items are on their way:

Account 41 analytics can be configured by storage location:

To do this, in 1C 8.3, you need to make the settings:

Click on the Inventory accounting link and check the box By warehouses (storage locations). This setting in 1C 8.3 makes it possible to turn on the analytics of the storage location and determine how the accounting will be conducted: only quantitative or quantitative-sum:

With the actual receipt of goods, we use the document to change the storage location:

Let's fill in the document:

The balance sheet for account 41 shows movements in warehouses:

Step 4. Filling in the customs declaration document for import in 1C 8.3

Enterprises engaged in direct deliveries of imported goods must reflect the customs duties for the goods received. Document Customs declaration for import in 1C 8.3 can be entered based on the receipt document:

or from the Shopping menu:

Fill in the customs declaration document for import into 1C 8.3 Accounting.

On the Main tab, we indicate:

  • The customs authority to which we pay the duties and the contract, respectively;
  • By what number of the CCD the goods came;
  • The amount of customs duty;
  • The amount of fines, if any;
  • Let's put a flag Reflect the deduction in the purchase book, if you need to reflect it in the Shopping Book and automatically take VAT deduction:

On the CCD Sections tab, enter the amount of the duty. Since the document is formed on the basis, 1C 8.3 has already filled in certain fields: customs value, quantity, batch document and invoice value. We enter the amount of the duty or the rate of% duty, after which 1C 8.3 will distribute the amounts automatically:

Let's post the document. We see that customs duties are attributed to the cost of goods:

To study in more detail the features of the posting of goods in the event that a CCD is indicated in the supplier's invoice, check the registration of such an invoice in the Purchase Book, study the 1C 8.3 program at a professional level with all the nuances of tax and accounting, from the correct entry of documents to the formation of all basic forms of reporting - we invite you to our. For more information about the course, see our video:

 

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