Customs declaration how to fill out. Customs declaration - clearance procedure and “pitfalls. What are the customs rules for individuals

According to Article 181 of the Labor Code of the Customs Union , when placed under customs procedures, with the exception of the customs procedure of customs transit, a declaration for goods (hereinafter referred to as DT) is submitted to the customs authority.

Rules for filling out DT

DT is filled in in accordance with the instructions on the procedure for filling out a declaration for goods, which is given in the annex to the Decision of the Board of the Eurasian Economic Commission dated April 26, 2012 No. 39

to fill in the DT, the Classifiers approved by the Decision of the Commission of the Customs Union No. 378 of 09/20/2010 are used. On the classifiers used to fill out customs declarations.

The declaration contains 54 columns, which indicate the information established in the Customs Code of the Customs Union, including in coded form: separate columns of the DT are filled in by TO employees

The following basic information is indicated in the DT, including in coded form

1) the declared customs procedure;

3) information about Vehicle ah used for the international transportation of goods and (or) their transportation by customs territory customs union under customs control;

4) information about vehicles of international transportation and (or) vehicles on which goods were transported (will be transported) through the customs territory of the customs union under customs control;

5) Product Details: Name; description; classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity;name of the country of origin;name of the country of departure (destination);description of packages (quantity, type, marking and serial numbers);quantity in kilograms (gross weight and net weight) and in other units of measurement;customs value;statistical cost;

6) information on the calculation of customs payments:rates of customs duties, taxes, customs fees;application of privileges on payment of customs payments;amounts of calculated customs duties, taxes, customs fees;the exchange rate established in accordance with the legislation of a member state of the customs union and used for calculating customs payments in accordance with this Code;

7) information about the foreign economic transaction and its main conditions;

8) information on compliance with restrictions;

9) information about the manufacturer of goods;

10) information confirming compliance with the conditions for placing goods under the customs procedure;

11) information about documents submitted in accordance with Article 183 of this Code;

12) information about the person who made the declaration for the goods;

13) the place and date of drawing up the declaration for the goods.(/sliders)

One DT declares information about the goods contained in one consignment, which are placed under the same customs procedure.

At the same time, as one consignment are considered

when importing goods into the common customs territory Customs Union (hereinafter - the customs territory) - goods transported from the same sender to the address of the same recipient through the customs territory as part of the fulfillment of obligations under one document confirming the completion of a foreign economic transaction (or one document on the conditions for processing goods during customs declaration products of processing), or under a unilateral foreign economic transaction, or without making any transaction, and also if the goods are presented to the same customs authority at the place of arrival in the customs territory or at the place of delivery within the time limits stipulated by Article 185 of the Code, if the customs procedure of customs transit was applied and are located in one place of temporary storage (if the goods were placed in temporary storage), or released within the time limits established for the submission of the DT in accordance with Article 197 of the Code;

when exporting goods from the customs territory- goods shipped simultaneously or shipped within a certain period of time in cases determined by the legislation of the member states of the Customs Union, in the region of activity of the same customs authority by the same sender to the address of the same recipient located outside the customs territory , as part of the fulfillment of obligations under one document confirming the conclusion of a foreign economic transaction (or one document on the conditions for processing goods during the customs declaration of processed products), or under a unilateral foreign economic transaction, or without making any transaction;

in the event of a change or termination of a previously declared customs procedure without the movement of goods across the customs border of the Customs Union (hereinafter referred to as the customs border) - goods placed under the same previous customs procedure under one agreement, if a corresponding agreement was concluded when making a foreign economic transaction (or under one document on the conditions for the processing of goods), products of their processing, goods made (received) from such goods, waste generated from such goods, which are under the customs control of the same customs authority or released within the time limits established for the filing of the DT in accordance with with Article 197 of the Code, the declarant of which will be the same person who placed the goods under the previous customs procedure, or the person who acquired property rights to the declared goods after they were placed under the previous customs procedure.

The declarant has the right to declare information about the goods contained in one consignment in several DTs submitted to the same customs authority, except for the case when the goods contained in one consignment, by virtue of the Basic Rule of Interpretation 2a, are considered as components of the goods, presented in an unassembled or disassembled form, and are classified in the position of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter - TN VED TS), corresponding to a complete or complete product.

Information about no more than 999 goods can be declared in one DT.

If the goods contained in the same consignment are declared for placement under different customs procedures, separate customs declarations must be submitted for each customs procedure.

When customs declaring currency and valuable papers a separate DT is submitted for each type of currency and securities.

DT consists of the main (DT1) and additional (DT2) A4 sheets

DT consists of the main (DT1) and additional (DT2) sheets of A4 format. Additional sheets of DT are used in addition to the main sheet if information about two or more goods is declared in one DT. On the main sheet of DT, information about one product is indicated. Information about three goods can be indicated on one additional sheet. At the same time, goods of the same name (trade, commercial name) contained in the same consignment, referred to the same classification code according to the TN VED CU, originating from one country or from the territory of one economic union or communities, or whose country of origin is unknown, to which the same conditions of customs and tariff regulation and prohibitions and restrictions apply.(/sliders)

According to the Instruction on the procedure for filling out the DT, medicines classified as vital and essential medicines in accordance with the legislation of the Russian Federation are declared as one product if they have the same name, dosage form, dosage and release form.

When declaring in one DT goods of various names contained in one consignment, indicating one classification code according to the FEACN of the CU, instead of additional sheets, a list of goods is used, drawn up in triplicate and which is an integral part of the DT. The List must contain information about all the names of goods and the quantity (in the main and additional units of measurement) of each product, information about the cost and classification code of each product according to the FEACN of the CU.

DT is filled in capital letters using printing devices, legibly, should not contain erasures, blots and corrections.

If the documents contain the spelling of the names of foreign persons, goods, vehicles, etc. using letters of the Latin alphabet such information is indicated in the DT by the letters of the Latin alphabet.

For example:

the name of the foreign entity - ""PARADISE" LLC", ""AGRO TRAIDING GROUP" LTD", "AMRO BANK";

name of the vehicle - in accordance with the passport technical means or official reference books - “TOYOTA LAND CRUISER”, “MAZDA 626”;

name of the sea vessel - "VICTORIA";

the name of the medicinal product is “FESTAL”, “SULPHAQUIN”.

When filling in the DT, its electronic copy is formed, the structure and format of which are determined by the decision of the Commission of the Customs Union.

The procedure for filling in the columns of the additional sheets of the DT is similar to the procedure for filling out the corresponding columns of the main sheet of the DT, if for individual columns of the additional sheets, the Instructions do not establish the features of their filling.

If there is not enough space in the columns DT for the statement of information or for affixing service marks official|

information and service marks, for which there is not enough space, are indicated on the reverse side of the DT or on additionally attached A4 sheets, which are an integral part of the DT. At the same time, the following entries are made in the corresponding column DT: “SM. TURNOVER" or "SEE APPENDIX", which are not included in electronic copy DT. At the same time, on the reverse side of the main and additional sheets of the DT, the number of the column and the serial number of the declared goods (if the information is related to a specific product) are affixed, and the information declared in this column is indicated in the manner prescribed by the Instruction. All sheets of the supplement must be numbered. The number of each addition must correspond to the number of instances of DT. The original addendum is attached to the first copy of the DT, copies may be attached to the remaining copies. Each addendum contains:

in the upper right corner “ADDITION ON ___ L., to DT No. ___________”;

the serial number of the declared goods in the form of an entry: “Goods No. __” and for each product - the number of the column and the information that is entered in this column in accordance with the procedure for filling in this column.

Each copy of the addendum in the lower right corner is signed by the person who prepared the DT and will be verified by affixing the seal of the declarant or customs representative if, in accordance with the legislation of a member state of the Customs Union, the declarant or customs representative must have a seal.

If the addendum is drawn up by an official, each copy of the addendum in the lower right corner is certified by the signature of the official with an imprint of a personal numbered seal.(/sliders)

All information contained on the reverse side of the DT and in additions is entered into the electronic copy of the DT.

For the declaration of information in the DT, classifiers and lists of regulatory and reference information used for customs purposes, formed and subject to application in accordance with the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union, are used.

If, when using additional sheets of DT, there are empty columns marked with the symbols “31”, then such columns must be crossed out with a horizontal line.

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.

The submission of the DT must be accompanied by the submission to the customs authority of the documents on the basis of which the customs declaration is completed.

Legal capacity of persons to perform customs operations

Documents confirming the legal capacity of persons to perform customs operations include:

1. Constituent documents of a Russian legal entity.

2. Certificate of accreditation of a branch or representative office of a foreign

legal entity, if foreign person eligible to act as

goods declarant.

3. Passport, if an individual acts as a declarant of goods.

4. Certificate of state registration legal entity or

certificate of state registration of an individual as

individual entrepreneur.

5. Documents that, in accordance with the legislation of the Russian Federation, testify to

registration of a person acting as a declarant with the tax authorities.

Documents confirming the legal capacity of this person to commit

customs operations are provided once at the first request, including

and prior to the submission of the customs declaration, during the preparation of which they will

be used. When making changes to these documents, the declarant is obliged

notify the customs authority to which they were presented at the first

handling.

Claimed information

Documents supporting the stated information include the following:

On the right to own, use and / or dispose of goods, as well as other commercial documents available to the declarant;

Transport (shipping) documents;

On compliance with prohibitions and restrictions, as well as compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures;

On the country of origin of goods in cases provided for by the Customs Code of the Customs Union;

Classification decision on the product code according to ETNVED CU;

On payment and (or) security of payment of customs payments;

On the right to privileges for the payment of customs duties, to apply full or partial exemption from customs duties and taxes in accordance with the customs procedures established by the Customs Code of the Customs Union, or to reduce the base (tax base) for calculating customs duties and taxes;

On changing the deadline for payment of customs duties and taxes;

On the declared customs value of goods and the chosen method of determination

customs value of goods;

О compliance with the requirements in the field of currency control;

Document on registration and nationality of the vehicle of international transportation - in the case of transportation of goods by road when they are placed under the customs procedure of customs transit.(/sliders)

List of documents, depending on the form of customs declaration, types of customs declaration, customsprocedures, categories of goods and persons, can be reduced inin accordance with the customs legislation of the Customs Union orthe legislation of the Russian Federation.

If the documentation required for the purposes of customs inspection is drawn up in a language other than the state language of a member state of the customs union, provide the customs officials with a translation of the specified documentation.

1. A declaration for goods may be submitted to any customs authority authorized to register customs declarations.

2. The FCS has the right to establish certain customs authorities for declaring certain types goods (cultural values, products made of precious metals and precious stones, weapons, military equipment and ammunition, radioactive and fissile materials and other specific goods, or based on the need to create conditions for the accelerated release of goods such as express cargo, exhibition samples, goods imported into the special economic zone and exported from the special economic zone, other goods)

3. If a declaration for goods is submitted to another customs authority, the customs authority shall refuse to register such a declaration.

DT submission deadline

Article 185. Deadlines for filing a customs declaration

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

2. 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.

3. 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 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.

4. The goods specified in paragraph 3 of this article, the customs declaration for which is not filed within the established period, are detained by the customs authorities in accordance with Chapter 21 of this Code.

Provided to the customs authority

Documents confirming the legal capacity of a person to carry out foreign economic activity

1) constituent documents of a Russian legal entity;

2) certificate of accreditation of a branch or representative office of a foreign legal entity, if the foreign entity is entitled to act as a declarant of goods in accordance with subparagraphs 2 and 3 of Article 186 of the Customs Code of the Customs Union;

3) a passport, if a natural person acts as a declarant of goods;

4) certificate of state registration of a legal entity or certificate of state registration of an individual as an individual entrepreneur;

5) documents that, in accordance with the law Russian Federation testify to the registration of a person acting as a declarant with the tax authorities.

6. At the request of the declarant, the customs authority to which the documents are submitted, in writing confirms the acceptance of such documents.

7. If the goods will be declared to the customs authority competent to accept declarations for goods, by filing a declaration for goods in the form electronic document, the documents referred to in paragraph 5 of this article shall be submitted to the customs authority, and the customs authority shall issue confirmation of acceptance of such documents in electronic form.

8. If separate documents on the basis of which the declaration for goods is completed, cannot be submitted simultaneously with the declaration for goods, upon a reasoned request of the declarant in writing, the customs authorities in writing allow the submission of such documents after the release of goods within the period necessary for their receipt, but no later than 45 days after the date of registration of the goods declaration. The declarant submits a written obligation to submit documents within the established time limit. The procedure for submitting licenses, certificates, permits and (or) other documents confirming compliance established prohibitions and restrictions and necessary for the release of goods, is established by Article 219 of this Federal Law.

Documents confirming the information declared by the customs declaration

1) documents confirming the authority of the person submitting the customs declaration;

2) documents confirming the completion of a foreign economic transaction, and in the absence of a foreign economic transaction, other documents confirming the right to own, use and (or) dispose of goods, as well as other commercial documents available to the declarant;

3) transport (shipping) documents;

4) commercial documents at the disposal of the declarant; - the sub-item was excluded according to the Protocol dated 16.04.2010

5) documents confirming compliance with prohibitions and restrictions;

6) documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures;

7) documents confirming the country of origin of goods in cases provided for by this Code;

8) documents on the basis of which the classification code of the goods was declared according to the Commodity Nomenclature for Foreign Economic Activity;

9) documents confirming the payment and (or) security of payment of customs payments;

10) documents confirming the right to benefits for the payment of customs duties, to apply full or partial exemption from customs duties and taxes in accordance with the customs procedures established by this Code, or to reduce the base (tax base) for calculating customs duties and taxes;

11) documents confirming the change in the deadline for payment of customs duties and taxes;

12) documents confirming the declared customs value of goods and the chosen method for determining the customs value of goods;

13) a document confirming compliance with the requirements in the field of currency control, in accordance with the currency legislation of the member states of the customs union.

14) a document on registration and nationality of a vehicle of international transportation - in the case of transportation of goods by road when they are placed under the customs procedure of customs transit.

If the documents specified in this paragraph do not contain the information declared in the customs declaration, other documents are submitted on the basis of which the customs declaration is filled out.

When submitting a declaration for goods to be placed under the customs procedure for the export of goods to which export customs duties are not applied, it is not required to submit to the customs authority documents other than those specified in subparagraphs 1), 2), 5), 8), 9) and 13) of this paragraph, as well as in subparagraph 3) of this paragraph - if such documents are available.

2. The list of documents submitted for customs declaration of goods, depending on the form of customs declaration (written, electronic), types of customs declaration, customs procedure, categories of goods and persons, may be reduced in accordance with the customs legislation of the customs union or the legislation of the Member States customs union.

3. If individual documents, on the basis of which the customs declaration is filled out, cannot be submitted when submitting the customs declaration, upon a reasoned request of the declarant, 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 release of goods.

4. When declaring goods at customs, the original documents or their copies shall be 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 Member States of the customs union.

If, during the customs declaration of goods, the documents used for customs declaration were previously submitted to the customs authority, it is sufficient to submit copies of such documents or indicate information on the submission of such documents to the customs authority.

5. When declaring goods at customs, documents may be submitted in the form of electronic documents in accordance with this Code.

The procedure for the submission and use of electronic documents is determined by the customs legislation of the customs union. (see Decision of the Commission of the Customs Union No. 494 dated 08.12.2010)

6. The filing of a customs declaration in electronic form may not be accompanied by the submission to the customs authority of the documents on the basis of which the customs declaration is completed, including the documents established by Articles 240, 253, 265, 294, 299 and 308 of this Code, if the customs authority has previously submitted such documents, or they may be submitted subsequently in accordance with the legislation of the member state of the customs union

MOT may require originals

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 member states of the customs union

MOT may require translation

The customs authority has the right to demand a translation of information contained in documents drawn up in a language that is not the official language of the Member State of the Customs Union, to whose customs authority such documents are presented during customs declaration.

DT is registered or refuses to accept

Within two hours from the moment the DT is submitted, the official checks the presence or absence of grounds for refusing to register the DT. After the expiration of the specified period, a decision is made to register the declaration for goods or to refuse to register the declaration for goods.

When registering, an official indicates the registration number of the DT and the time of its registration on two copies of the inventory, which are certified by a signature and an imprint of a personal numbered seal, and also indicates the registration number in the corresponding column of the DT.

One copy of the inventory, after putting the appropriate marks, is returned to the declarant or customs representative, the second is attached to the DT and documents.

From the moment the registration number is assigned, the DT becomes a document evidencing facts of legal significance.

The TO refuses to register a TD if:

1. The TD is submitted by a TO that is not authorized to register the TD;

2. The TD was submitted by an unauthorized person;

3. The TD does not contain the necessary information;

4. TD is not signed or certified properly or not in the prescribed form;

5. In relation to the declared goods, the actions that must be performed before the filing of the TD or simultaneously with the filing of the TD have not been performed.

Refusal to register a TD is executed by an official of the TO by issuing a list of refusal to register a TD with an indication of the reasons for the refusal.

In case of refusal to register TD, the TD and the submitted documents are returned to the declarant or his representative, and 1 copy of the sheet of refusal to register the TD is also issued.

Making changes and additions

Article 191. Change and addition of information declared in the customs declaration

1. The information declared in the customs declaration may be changed or supplemented before the release of goods with the permission of the customs authority on a reasoned basis. written request declarant subject to the following conditions:

if the changes and additions made do not affect the decision to release goods and do not entail the need to change the information that affects the determination of the amount of customs payments, except for cases of adjusting the customs value of goods, and compliance with prohibitions and restrictions;

if by the time of receipt of the declarant's application, the customs authority has not notified him of the place and time of the customs examination and (or) has not made a decision to conduct other forms of customs control in relation to the goods.

Changing and supplementing the information declared in the registered customs declaration may not entail the declaration of information about goods other than those indicated in the registered customs declaration. (for the application of the fourth paragraph, see the letter of the Federal Customs Service of the Russian Federation No. 01-11/43756 dated 09.09.2011)

2. Making changes and additions to the customs declaration after the release of goods is allowed in cases and in the manner determined by the decision of the Commission of the Customs Union. (See Decision of the Commission of the Customs Union No. 255 dated May 20, 2010)

3. Customs authorities are not entitled to own initiative, instruction or request of a person to fill out a customs declaration, change or supplement the information specified in the customs declaration, with the exception of the information that is included in the competence of the customs authorities, adjustments of the customs value of goods and (or) changes after the release of goods of other information affecting the determination the amount of customs payments and compliance with prohibitions and restrictions made in accordance with the provisions of the customs legislation of the customs union.

DT recall

Article 192. Revocation of the customs declaration

1. At the written request of the declarant, the registered customs declaration for foreign goods may be revoked by him before the customs authority makes a decision to release the goods.

When revoking a customs declaration, a new customs declaration must be submitted within the period of temporary storage of goods.

If the customs declaration is not submitted within the period specified in part two of this paragraph, the goods are detained by the customs authorities in accordance with Chapter 21 of this Code.

2. At the written request of the declarant, the customs declaration for the goods of the customs union may be withdrawn before the actual departure of the goods from the customs territory of the customs union, including after the decision to release the goods.

In order to revoke a customs declaration for goods of the Customs Union, the revocation request must indicate the location of the goods.

3. Revocation of the customs declaration is allowed with the written permission of the customs authority, if, before receiving the declarant's request, the customs authority did not notify the declarant of the place and time of the customs examination of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the customs union, entailing administrative or criminal liability.

The customs declaration may be revoked after the customs inspection of the goods, if during such inspection no violations of the customs legislation of the Customs Union, entailing administrative or criminal liability, were found.

Product release

Chapter 28

Article 195. Grounds for the release of goods and the procedure for the release of goods

1. The release of goods is carried out by the customs authorities subject to the following conditions:

1) licenses, certificates, permits and (or) other documents necessary for the release of goods in accordance with this Code and (or) other international treaties of the member states of the customs union, except for cases when, in accordance with the legislation of the states - members of the customs union, these documents may be provided after the release of goods;

2) persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure in accordance with this Code, and when establishing customs procedures in accordance with:

3) customs duties and taxes have been paid in respect of the goods or security for their payment has been provided in accordance with this Code.

2. The declarant shall be liable under the laws of the member states of the customs union for the inaccuracy of the information provided, including when the customs authorities decide to release the goods using the risk management system. - the item was excluded according to the Minutes dated 16.04.2010

4. The release of goods is carried out by an official of the customs authority in the manner established by law Member States of the Customs Union, unless otherwise established by the decision of the Commission of the Customs Union, by making (affixing) appropriate marks to (on) the customs declaration and (or) commercial, transport (transportation) documents, as well as relevant information in Information Systems customs authority.

Article 196. Deadlines for the release of goods

1. The release of goods must be completed by the customs authority no later than 1 (one) business day following the day of registration of the customs declaration, unless otherwise provided by this Code.

The release of goods that are not subject to export customs duties placed under the customs procedure for export, and goods placed under the customs procedure of temporary export, the list of which is determined by the Commission of the Customs Union, must be completed by the customs authority no later than 4 (four) hours from the moment of registration of the declaration for goods, and in the case when the declaration for goods is registered less than 4 (four) hours before the end of the working hours of the customs authority - no later than 4 (four) hours from the moment the opening hours of this customs authority begin. (see Decision of the Commission of the Customs Union No. 815 dated 10/18/2011)

The specified terms include the time of customs control.

2. When applying the preliminary customs declaration of goods in accordance with Article 193 of this Code, the release of goods must be completed by the customs authority no later than 1 (one) business day following the day the goods were presented to the customs authority that registered the customs declaration.

3. The release of goods may be suspended in accordance with Article 331 of this Code.

4. The terms for the release of goods may be extended for the time necessary to carry out or complete the forms of customs control, with the written permission of the head (head) of the customs body, the deputy head (head) of the customs body authorized by him, or persons replacing them, and cannot exceed 10 (ten) working days from the day following the day of registration of the customs declaration, unless otherwise provided by this Code.

5. By the decision of the Commission of the customs union and (or) the legislation of the Member States of the customs union may establish shorter periods for the release of goods than those established by paragraph 1 of this article.

Refusal to release

1. If the conditions for the release of goods established by paragraph 1 of Article 195 of this Code are not observed, as well as in the cases specified in paragraph 6 of Article 193 of this Code and paragraph 2 of this Article, the customs authority, not later than the expiration of the period for the release of goods, refuses to release goods in a written form indicating all the reasons that served as the basis for such a refusal, and recommendations for their elimination.

The procedure for filing a refusal to release goods is determined by the decision of the Commission of the Customs Union.

2. The customs authority shall refuse to release the goods if, during the customs control of the goods, the customs authorities revealed violations of the customs legislation of the customs union, unless:

identified violations that are not a reason for initiating an administrative or criminal case have been eliminated;

the identified violations have been eliminated, and the declared goods have not been confiscated or they have not been seized in accordance with the legislation of the member states of the customs union.

Peculiarities

1. A customs declaration may be filed in respect of foreign goods prior to their import into the customs territory of the customs union.

1. The filing of a declaration for goods (including by a person who is not an authorized economic operator) prior to the importation of goods into the customs territory of the Customs Union is carried out in accordance with the procedure for preliminary declaration of foreign goods, specified in Article 193 of the Customs Code of the Customs Union. If the importation of foreign goods into the customs territory of the Customs Union is carried out by road or by rail, their preliminary declaration can be carried out before the vehicles arrive at the place of delivery.

6. In case of non-delivery of foreign goods to the place of delivery established by the customs authority, collection of customs duties and taxes is levied in accordance with Article 93 of the Customs Code of the Customs Union.(/sliders)(slider-ex Incomplete customs declaration of ND|icon|red|closed| noscroll)1. If the declarant (including the declarant who does not have the status of an authorized economic operator) does not have all the information necessary to complete the customs declaration for reasons beyond his control, it is allowed to file an incomplete declaration for goods, provided that it contains the information necessary for the release goods, calculation and payment of customs duties, confirming compliance with prohibitions and restrictions, as well as allowing to identify goods by the totality of their quantitative and qualitative characteristics.

2. When submitting an incomplete declaration for goods, the declarant undertakes to submit the missing information in writing within the period established by the customs authority, which for foreign goods cannot exceed 45 days from the date of registration of the incomplete declaration for goods by the customs authority.

3. For goods of the Customs Union, the period during which the declarant is obliged to provide the missing information is established based on the time required for the transportation of goods to the place of departure, navigation and other conditions and cannot exceed eight months from the date of registration of an incomplete declaration for goods by the customs authority.

4. If the customs authority registers an incomplete declaration for goods, the same requirements and conditions of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs, including the procedure for calculating and paying customs duties, which apply if a complete and duly completed declaration for goods is initially submitted.

Preliminary customs declaration PDD

Article 193. Preliminary customs declaration of goods

(See Decision of the Commission of the Customs Union No. 256 dated May 20, 2010)

1. A customs declaration may be filed in respect of foreign goods prior to their import into the customs territory of the customs union.

2. If transport (transportation) or commercial documents accompanying goods are to be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in electronic form and, after presenting the goods to the customs authority, compares the information contained in copies of these documents, with the information contained in the original documents, including electronic documents.

3. In case of preliminary customs declaring, the customs declaration may not contain information that, by its nature, cannot be known to the declarant prior to the importation of goods into the customs territory of the customs union and (or) their presentation to the customs authority.

Such information must be included in the customs declaration before a decision is made on the release of goods in the manner determined by the decision of the Commission of the Customs Union.

4. In the event of a change in cost, quantity or weight indicators that differ from those previously declared on the basis of copies of transport (transportation) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

5. If after the importation of goods into the customs territory of the Customs Union, the declarant discovers a discrepancy between cost, quantity or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration in the manner prescribed by Article 192 of this Code.

6. If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority determined in accordance with the legislation of a member state of the customs union, within 30 (thirty) calendar days from the day following the day of its registration, or during this period prohibitions and restrictions are introduced, the customs authority refuses to release such goods.

Article 211. Preliminary customs declaration of goods

1. The filing of a declaration for goods (including by a person who is not an authorized economic operator) prior to the importation of goods into the customs territory of the Customs Union is carried out in accordance with the procedure for preliminary declaration of foreign goods, specified in Article 193 of the Customs Code of the Customs Union. If the import of foreign goods into the customs territory of the Customs Union is carried out by road or rail, their preliminary declaration may be carried out before the vehicles arrive at the place of delivery.

2. Goods, the declaration of which was made by filing a preliminary declaration for goods and in respect of which the customs duties and taxes payable when placed under the customs procedure for release for internal consumption were paid, after their arrival in the Russian Federation, may be presented to the customs authority located in the place , close to State border Russian Federation, before the expiration of the period established by paragraph 6 of Article 193 of the Customs Code of the Customs Union.

3. The procedure for the interaction of the customs authority that accepted the preliminary declaration for goods, the customs authority located at the checkpoint, and the customs authority located in a place close to the State Border of the Russian Federation, when releasing goods and conducting customs control in respect of them, is determined federal agency executive power, authorized in the field of customs.

4. At the request of the payer of customs duties and taxes, the amounts of customs duties and taxes paid during the preliminary customs declaration may be used when transporting goods, the declaration of which was carried out by submitting a preliminary declaration for goods, as the amounts of security for the payment of customs duties and taxes.

5. The customs authority that accepted the preliminary declaration for goods, at the request of the payer of customs duties and taxes, shall issue a document confirming the acceptance of the security for the payment of customs duties and taxes, provided for in paragraph 5 of Article 85 of the Customs Code of the Customs Union, for the amount of paid customs duties and taxes.

6. In case of non-delivery of foreign goods to the place of delivery established by the customs authority, collection is levied to ensure the payment of customs duties and taxes in accordance with Article 93 of the Customs Code of the Customs Union.(/sliders)(slider-ex Temporary customs declaration|icon|red|closed|noscroll ) Article 214. Temporary Periodic Customs Declaration of Exported Goods of the Customs Union

1. When goods of the Customs Union are exported from the customs territory of the Customs Union, in respect of which exact information on the quantity and (or) customs value cannot be provided, their temporary periodic customs declaration is allowed by filing a temporary customs declaration (including by a person who is not authorized economic operator). With regard to goods transported by pipelines and power lines, temporary periodic customs declaration is applied subject to the specifics provided for in Article 312 of this Federal Law.

2. The use of temporary periodic declaration does not exempt the declarant from compliance with the requirements and conditions established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, in terms of the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, as well as compliance with the conditions of customs procedures and carrying out customs control.

3. With regard to goods that are subject to export customs duties and (or) in respect of which restrictions are applied when they are exported from the Russian Federation, temporary periodic customs declaration is permitted by the customs authority to which the temporary declaration for goods is submitted, by registering it, while simultaneously observing the following conditions :

1) if the declarant, on the day of filing a temporary declaration for goods, does not have effective and unexecuted decisions on cases of administrative offenses in the field of customs;

2) if the declarant, on the day of filing the temporary declaration for goods, foreign economic activity at least one year, during which he imported goods into the Russian Federation (exported goods from the Russian Federation) at least 12 times.

4. Compliance with the conditions specified in paragraphs 1 and 2 of part 3 of this article is not required in relation to goods transported by pipeline, as well as in relation to goods whose declarants are authorized economic operators or persons who have paid for the year preceding the date of submission of the temporary declaration on goods, the amount of customs duties, taxes in the amount of more than 100 million rubles.

5. After the actual export of goods from the customs territory of the Customs Union, the declarant is obliged to submit one or more complete and duly completed customs declarations for all goods exported outside the customs territory of the Customs Union. Submission of one or more complete and properly completed declarations for goods is carried out within the time period established by the customs authority upon a written application of the declarant. When setting such a period, the period necessary for the actual export of goods from the customs territory of the Customs Union and obtaining information sufficient to submit a complete and duly completed declaration for goods is taken into account. Upon a reasoned written request of the declarant, with the permission of the customs authority, the deadline set by the customs authority for filing a full declaration for goods may be extended. The deadline for filing a full declaration for goods in relation to goods that are not subject to export customs duties or to which restrictions are not applied may not exceed eight months from the date of registration of the temporary declaration for goods, and in relation to goods that are subject to export customs duties or to which restrictions apply, the specified period may not exceed six months.

6. In a temporary declaration for goods, it is allowed to declare information based on the intention to export the approximate quantity of goods, the conditional customs value (assessment) determined according to the quantity of goods planned for movement across the customs border of the Customs Union, as well as based on the conditions of the foreign economic transaction stipulated by the terms of the foreign economic transaction consumer properties goods and the procedure for determining their price on the day of filing a temporary declaration for goods. Departure of goods in a quantity exceeding that declared in the temporary declaration for goods is not allowed.

7. When using a temporary declaration for goods, restrictions apply on the day of registration of this declaration by the customs authority. Rates of export customs duties are applied on the day of actual export of goods from the customs territory of the Customs Union. The day of actual exportation of goods is considered the date when the customs authority located at the place of departure of goods from the customs territory of the Customs Union affixes technological marks on transport (transportation) or other documents authorizing the departure of goods.

8. The obligation to pay export customs duties in respect of goods declared in accordance with this article arises for the declarant from the moment of registration by the customs authority of a temporary declaration for goods and from the moment of registration by the customs authority of a complete declaration for goods.

9. The obligation to pay export customs duties in respect of goods declared in accordance with this article shall be terminated by the declarant in the cases established by paragraph 2 of Article 80 of the Customs Code of the Customs Union, as well as in case of payment of the amounts of export customs duties in full.

10. Export customs duties are payable:

1) when submitting a temporary declaration for goods - until the release of goods in accordance with the declared customs procedure;

2) when submitting a complete declaration for goods - simultaneously with the filing of a complete declaration for goods.

11. Export customs duties are payable:

1) when submitting a temporary declaration for goods - in the amount calculated on the basis of the volume and (or) value of exported goods declared in the temporary customs declaration at the time of filing the temporary declaration for goods;

2) when submitting a full declaration for goods - in the amount calculated on the basis of the volume of goods actually exported and (or) the value of the goods actually exported, taking into account the amounts of export customs duties paid when submitting a temporary declaration for goods.

12. Export customs duties are paid based on the rates in force on the day of registration of the temporary declaration for goods. An additional payment of the amounts of export customs duties when submitting a full declaration for goods is carried out if the amount of export customs duties payable increases as a result of clarification of the information specified in Part 6 of this Article and (or) an increase in the customs duty rate to be applied in accordance with Part 7 of this Article. article, or changes in the foreign exchange rate on the day of registration of a complete declaration for goods. Penalties are not charged in this case. Refund of overpaid or overcharged amounts of export customs duties, including in the event of a reduction in the amounts of export customs duties payable as a result of clarification of the information specified in Part 6 of this Article and (or) a reduction in the customs duty rate to be applied in accordance with Part 7 of this article, or changes in the foreign exchange rate on the day of registration of a complete declaration for goods, is carried out in accordance with Chapter 17 of this Federal Law.

13. If, when applying periodic temporary customs declaration, information about the recipients of goods changes, the declarant shall submit a full declaration for goods in accordance with such changes. At the same time, the number of submitted full declarations for goods must correspond to the number of foreign trade contracts.

14. If before the expiration of eight months, and in respect of goods that are subject to export customs duties or to which restrictions are applied, before the expiration of six months from the date of registration of the temporary declaration for goods, such goods will not be exported from the customs territory of the Customs Union, the temporary declaration for goods , in which such goods were declared for export, is considered not submitted.

When importing or exporting goods (goods) through customs control, the cargo customs declaration (CCD), approved and approved by the Commission of the Customs Union (Decision No. 257), is the entry document. Registration of the customs declaration is carried out in the border crossing zone and takes a lot of time. Using the instructions, each interested citizen can fill out the form on their own. How to do this, read our article.

The essence of the document

The customs declaration is a written statement of the declarant about the characteristics (quantity, quality) of the transported goods. In the field of foreign trade, this main document, which allows you to move goods from one state to another. The procedure for applying the declaration is regulated by Decree of the Russian Federation No. 32.

Declaration of cargo takes place in electronic, oral or written form. The declaration is voluminous - it contains four completed sheets (forms TD1, TD2, TD3 or TD4). If a consignment of goods includes several items, the declarant fills in additional sheets. Each form must be filed, sealed with the seal of the company declaring the goods. Any corrections in the document when entering information are prohibited. On the website of the customs service, you can fill out a document online, send it for verification and leave your contact phone number.

Any corrections in the document when entering information are prohibited.

How to apply

Form submission procedure:

For hand luggage, personal items (luggage) a written declaration is not required. It is enough to examine the contents by a customs officer and verbally describe the goods from the declarant.
In the case of transfer of transport, the declaration is submitted no later than 3 hours before the time of crossing the customs control at the border.
If the transported goods have already entered the customs territory, you must submit a declaration within 15 days, having previously paid all customs fees.

A cargo declaration must be made in the following cases:

The total amount of the shipment is equal to or more than 100 euros (except for goods of a type subject to mandatory declaration).
When crossing the border, the cargo is assigned a regime of customs composition.
Products are subject to mandatory state control.
The cargo is transported as baggage (with or without escort) and is intended for distribution to addresses.
In other cases specified by the legislation of the Russian Federation.

The customs declaration allows you to receive correct information about the imported (exported) goods, control the legality of operations, generate customs statistics, monitor the volume and characteristics of goods imported into the state. The rules for the import of goods into the state oblige the declarant to assist the representatives of the customs service in any operations related to the declaration of the goods.

We draw up a document

The answer to the question of how to fill out a customs declaration for goods is not so complicated. For convenience, citizens are provided with detailed instructions, developed by the Customs Code of the Russian Federation, Art. 180 . It spells out the features of filling out the document and the rules for entering data about the product in the columns. It must be used as an example for filling out the form.

The declaration must contain information from the consignment for products subject to one customs procedure. No more than 999 items of goods can be declared in the form.

The cargo declaration must contain the following information:

Data of the sender, recipient of the cargo.
The country where the recipient is officially registered.
Type of transport carrying the goods, accurate license plates.
The customs value of the transported goods for determining customs fees and duties.
The applied currency of the contract.
The country where the product was released (produced).
Detailed conditions of transportation.
Place of customs control.

A sample cargo declaration can be viewed.

The authenticity and correctness of the execution of the cargo declaration is certified by the stamp of the customs authority. It is fixed on each form of the document. From this moment on, the declarant is responsible for the truthfulness and correctness of the information entered in the columns when filling out. The decision to accept or reject the declaration is made within 2 hours after the declarant submits the document to the customs authority (Article 190 of the Labor Code of the Russian Federation).

After submitting the completed forms, it is checked by customs officers. If the document is filled out correctly, it is recorded in the journal. From this moment the declaration acquires legal force. It is kept by a customs officer and cannot be transferred to other persons until the clearance procedure is completed. Changing the information in the document is allowed only before the start of the inspection of the transported cargo.

The declaration cannot be transferred to other persons until the completion of the registration procedure.

The declaration is drawn up in 4 copies. The first one is for the cargo manager, the second one is for the customs office, the third one is for the archive of customs statistics. The fourth sample is sent to the customs authority in charge of the point through which the exported goods will pass. When importing products, the fourth copy of the document remains with the customs service that checked the cargo.

Conclusion

The correct execution of the declaration is not the only factor determining its approval by the customs service. It may be rejected if an incomplete package of documents is attached to the form, the sheets are not filled out according to the instructions, or in a number of other cases provided for by law.

A customs declaration (DT) is a document that reflects all information about an import or export transaction. You can entrust its filling to a customs representative - a broker, but you can also draw it up yourself in accordance with the rules for filling out a customs declaration. The customs document must contain all data on goods from one batch placed under one customs procedure.

DT performs a statistical function, and also indicates the legality of an import or export transaction in accordance with the customs legislation of the Russian Federation and the Customs Union. The form of the document was approved on May 20, 2010 by the Decision of the Commission of the Customs Union (Customs Union).

What data is reflected in the customs declaration

Completing a customs declaration for goods during their customs clearance involves making following information, which is the source for calculating customs payments, generating statistical reports:

information about the consignor and recipient;
information about the vehicle by which the goods are delivered to the customs territory of the Customs Union and transported through it;
the name of the declared procedure;
information about the product crossing the border of the Customs Union - its name, description, TN VED code, country of origin, gross and net weight, number of packages.
data for calculating customs payments;
information about a foreign trade transaction;
information on compliance with the conditions for placing products under a certain procedure;
information about the documentation confirming the information about the product;
about compliance with restrictions;
Information about legal entity or customs broker who made the declaration.

At the end, the place of registration of the document is affixed, and the date is fixed.

Features of registration of the declaration for goods

DT (declaration for goods) is submitted to the customs authorities in electronic form. When printing the declaration on hard copy Customs:

the first copy is left at the customs authority to which the goods are declared;
the second and third copies are returned to the declarant.

Filling DT is provided using a special software tool. They must be submitted to the customs authority within 15 days from the time the goods arrive at the temporary storage warehouse or customs warehouse. DT acquires legal status subject to all the rules of its filling and registration in a special journal.

Principles of electronic declaration

In the practice of customs clearance, declaration through dedicated communication channels and Internet declaration is now used. Thanks to the online service, the customs procedure is greatly facilitated and accelerated.

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.

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

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

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.

The vehicle declaration is used for the customs declaration of vehicles of international transportation, and in the cases provided for by this Code, for 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 of customs statistics, control over compliance with prohibitions and restrictions, the adoption by customs authorities of measures to protect the rights to objects of intellectual property. property, as well as to control compliance with international treaties and acts in the field of customs regulation and legislation of the Member States.

5. Customs declaration forms, electronic customs declaration structures and formats and electronic types 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 across the 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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