How to fill in the customs declaration. Customs declaration - clearance procedure and pitfalls. What are the customs rules for individuals

According to article 181 of the TC CU , when placed under customs procedures, with the exception of the customs procedure of customs transit, a declaration for goods (hereinafter - DT) is submitted to the customs authority.

Rules for filling in DT

DT is filled out in accordance with the instructions on the procedure for filling out the 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 Customs Union Commission No. 378 of 20.09.2010 are used. About the classifiers used to fill out customs declarations.

The declaration contains 54 columns, which indicate the information established in the TC TC, including in a coded form: individual columns of the DT are filled in by the TO

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

1) the declared customs procedure;

3) information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the 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) information about the goods:name; description; the 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 duties;application of privileges for payment of customs duties;the amount of calculated customs duties, taxes, customs duties;the exchange rate established in accordance with the legislation of the 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 the restrictions;

9) information about the manufacturer of the goods;

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

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

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

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

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

In this case, as one commodity batch,

when importing goods into the common customs territory of the Customs Union (hereinafter referred to as the customs territory) - goods transported from the same sender to the address of the same recipient in 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 processed products), or under a unilateral foreign economic transaction, or without concluding any transaction, as well as if the goods, within the time limits stipulated in Article 185 of the Code, are presented to the same customs authority at the place of arrival in the customs territory or at the place of delivery, if the customs procedure of customs transit was applied and are located in the same place of temporary storage (if the goods were placed in temporary storage), or released within the time limits established for the submission of DT in accordance with Article 197 of the Code;

when exporting goods from the customs territory - goods simultaneously shipped 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 operation of the same customs authority by the same consignor to the same consignee outside 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 the customs declaration of processed products), or under a unilateral foreign economic transaction, or without concluding any transaction;

when changing or completing the previously declared customs procedure without moving 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 contract, if an appropriate contract was concluded during the foreign economic transaction (or one document on the conditions for the processing of goods), their processed products, 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 submission of 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 DT 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 constituents of the goods, presented in an unassembled or disassembled form, and are classified in the position of the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union (hereinafter - TN VED CU), corresponding to a complete or completed product.

In one DT, information on no more than 999 goods can be declared.

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

For customs declaration of currency and securities, 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) A4 sheets. Additional DT sheets are used in addition to the main sheet if information on two or more goods is declared in one DT. On the main sheet of DT, information about one product is indicated. One additional sheet may contain information about three items. At the same time, goods of the same name (trade, commercial name) are declared as one product, contained in one consignment, assigned to the same classification code according to the Customs Union Commodity Classification of Foreign Economic Activity, originating from one country or from the territory of one economic union or community, 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 DT, medicines classified in accordance with the legislation of the Russian Federation as vital and essential medicines 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, with the indication of one classification code for the Customs Union Commodity Classification of Foreign Economic Activity, instead of additional sheets, a list of goods is used, drawn up in triplicate and being 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 the classification code of each product under the Customs Union Commodity Classification.

DT is filled in 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 in letters of the Latin alphabet.

For example:

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

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

name of the sea vessel - "VICTORIA";

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

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

The procedure for filling out the columns of supplementary sheets of DT is similar to the order of filling out the corresponding columns of the main sheet of DT, if for individual columns of additional sheets the Instruction does not establish the specifics of their filling.

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

information and service marks for which there is not enough space are indicated on the back of the diesel fuel or on additionally attached A4 sheets, which are an integral part of the diesel fuel. In this case, the following entries are made in the corresponding column DT: “CM. TURNOVER "or" SEE SUPPLEMENT ", which are not included in the electronic copy of the DT. At the same time, on the reverse side of the main and additional sheets of DT, the column number and serial number of the declared goods are put down (if the information is related to a specific product) and the information declared in this column in the manner prescribed by the Instructions is indicated. All supplement sheets must be numbered. The number of each addition must correspond to the number of DT copies. The original of the supplement is attached to the first copy of the DT, copies may be attached to the rest of the copies. Each sheet of the supplement indicates:

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

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

Each copy of the addendum in the lower right corner is signed by the person who drew up the DT and certified by affixing the seal of the declarant or customs representative, if, in accordance with the legislation of the State - a member of the Customs Union, the declarant or customs representative must have a seal.

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

The electronic copy of the DT contains all the information contained on the reverse side of the DT and in additions.

To declare information in the DT, classifiers and lists of regulatory and reference information are used, 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.

If, when using supplementary sheets of the DT, there are blank columns indicated by the symbols “31”, then such columns should 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 with the customs authority to which the goods are declared;

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

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

The legal capacity of persons to perform customs operations

The 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 the foreign person is entitled to act as

the declarant of goods.

3. Passport, if an individual acts as the 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 legislation of the Russian Federation, indicate

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

Documents confirming the legal capacity of this person to commit

customs operations are provided once at the first call, including

and before filing a customs declaration, in the preparation of which they will

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

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

handling.

Declared information

The documents confirming the declared 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;

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

About the country of origin of goods in cases stipulated by the Customs Code of the CU;

Classification decision on the product code according to ETNVED TS;

Payment and (or) securing the payment of customs duties;

On the right to privileges in the payment of customs duties, to apply full or partial exemption from the payment of customs duties and taxes in accordance with customs procedures established by the Customs Code of the CU, 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 selected method of determination

customs value of goods;

Compliance with foreign exchange control requirements;

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

The 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 CU orlegislation of the Russian Federation.

In the event that 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, submit a translation of the specified documentation to the inspection officials of the customs authority. (Slider DT is submitted | icon | red | closed | noscroll)

1. A goods declaration may be filed with any customs authority competent to register customs declarations.

2. The FCS has the right to establish certain customs authorities for declaring certain types of 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 accelerated release 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 refuses to register such a declaration.

DT submission deadline

Article 185. Time limits 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 period of temporary storage of goods, unless otherwise provided by this Code.

2. A customs declaration for goods exported from the customs territory of the customs union shall be filed 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 an instrument, a 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, is filed within 30 (thirty) days from the date entry into force:

1) a court decision on release from criminal (administrative) liability;

2) the decision of the customs body (official) on release from administrative responsibility;

3) a decision of a court or a customs body (official) on the termination of proceedings in a criminal (administrative) case;

4) a decision 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 in respect of which has not been submitted within the prescribed period, shall be detained by the customs authorities in accordance with Chapter 21 of this Code.

The customs authority is provided

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

1) constituent documents of a Russian legal entity;

2) a certificate of accreditation of a branch or representative office of a foreign legal entity, if the foreign entity is authorized 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 an individual acts as the declarant of goods;

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

5) documents that, in accordance with the legislation of the Russian Federation, indicate that a person acting as a declarant is registered with the tax authorities.

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

7. If the goods are declared to the customs authority authorized to accept declarations for goods by submitting a declaration for goods in the form of an electronic document, the documents specified in part 5 of this article are submitted to the customs authority, and the customs authority issues confirmation of the acceptance of such documents in electronic form ...

8. If individual 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 from the declarant in writing, the customs authorities in writing allow the submission of such documents after the release of the goods within the period necessary for their receipt , but not later than 45 days after the day of registration of the goods declaration. The declarant submits a written commitment to submit the documents by the due date. The procedure for submitting licenses, certificates, permits and (or) other documents confirming compliance with the 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 powers of the person submitting the customs declaration;

2) documents confirming the completion of a foreign economic trail, 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 at the disposal of the declarant;

3) transport (shipping) documents;

4) commercial documents at the disposal of the declarant; - the subparagraph was deleted in accordance with the Minutes dated 04/16/2010

5) documents confirming compliance with prohibitions and restrictions;

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

7) documents confirming the country of origin of goods in the 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 of Foreign Economic Activity;

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

10) documents confirming the right to benefits in the payment of customs payments, to apply full or partial exemption from the payment of 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 for 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 completed.

When submitting a declaration for goods for placement under the customs procedure for exporting 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 during the 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 a customs declaration, upon a reasoned request from the declarant, the customs authority allows the submission of such documents before the release of goods, and in cases stipulated by the legislation of the Member States of the customs union, after release of goods.

4. In the course of customs declaration of goods, originals of documents or their copies shall be submitted. The customs authority has the right to check the compliance of the 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 customs authority has previously submitted documents that are used for customs declaration, it is sufficient to submit copies of such documents or indicate information on the submission of such documents to the customs authority.

5. For customs declaration of goods, 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 Customs Union Commission No. 494 of 08.12.2010)

6. Submission of the 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 been submitted such documents, or they can be submitted subsequently in accordance with the legislation of a member state of the customs union

MOT may require originals

During the customs declaration of goods, originals of documents or their copies are submitted. The customs authority has the right to check the compliance 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 require the translation of information contained in documents drawn up in a language that is not the state language of a member state of the customs union, to the customs authority of which such documents are submitted during customs declaration.

DT registers or refuses to accept

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

When registering, the 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 affixing 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 affixing 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 testifying to the facts of legal significance.

TO refuses to register a TD if:

1. TD is filed by a TO, not authorized to register TD;

2. TD is filed by an unauthorized person;

3. The required information is not indicated in the TD;

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

5. With regard to the declared goods, no actions have been taken that must be performed before the submission of the TD or simultaneously with the submission of the TD.

A refusal to register a TD is made out by an official of the TO by filling out a list of refusal to register a TD with an indication of the reasons for the refusal.

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

Changes and additions

Article 191. Changes and additions to the information declared in the customs declaration

1. The information declared in the customs declaration may be changed or supplemented before the release of the goods with the permission of the customs authority upon a reasoned written request from the declarant, while observing 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 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 declaration of the declarant, the customs authority has not notified him of the place and time of the customs inspection and (or) has not made a decision to conduct other forms of customs control in relation to goods.

Changes and additions to the information declared in the registered customs declaration cannot entail the statement 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. 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 the Decision of the Customs Union Commission No. 255 dated 20.05.2010)

3. The customs authorities are not entitled, on their own initiative, instruction or request of a person, to fill out a customs declaration, change or supplement the information specified in the customs declaration, except for those information, the introduction of which is attributed to the competence of the customs authorities, adjusting the customs value of goods and (or) changes after the release of goods, other information affecting the determination of 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 review

Article 192. Revocation of the customs declaration

1. Upon 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 time 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 goods from the customs territory of the customs union, including after the decision to release the goods has been made.

To revoke the customs declaration for goods of the customs union, the location of the goods must be indicated in the revocation appeal.

3. The revocation of the customs declaration is allowed with the written permission of the customs authority, if, before receiving the declaration of the declarant, the customs authority has not notified the declarant about the place and time of the customs inspection of the goods declared in the customs declaration, and (or) has not established violations of the customs legislation of the customs union, entailing 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 were found, entailing administrative or criminal liability.

Release of goods

Chapter 28. Release of goods

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

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

1) the customs authority is presented with 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 can be provided after the release of goods;

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

2. The declarant is liable under the legislation of the Member States of the customs union for the inaccuracy of the information provided, including when the customs authorities make a decision to release goods using the risk management system. - the item was deleted in accordance with the Minutes dated 04/16/2010

4. The release of goods is carried out by an official of the customs authority in the manner prescribed by the legislation of the Member States of the customs union, unless another procedure is established by the decision of the Commission of the customs union, by making (affixing) the appropriate marks in (on) the customs declaration and (or) commercial, transport (shipping) documents, as well as relevant information in the information systems of the customs authority.

Article 196. Terms of 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 for temporary export, the list of which is determined by the Customs Union Commission, must be completed by the customs authority no later than 4 (four) hours from the date 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 of 18.10.2011)

The specified terms include the time of customs control.

2. When applying a 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 timing of the release of goods may be extended for the time required to conduct or complete the forms of customs control, with the written permission of the head (head) of the customs body, his authorized deputy head (head) of the customs body or persons replacing them, and cannot exceed 10 (ten) business 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, shorter periods for the release of goods may be established than those established by paragraph 1 of this article.

Denied release

1. If the conditions for the release of goods established by paragraph 1 of Article 195 of this Code are not met, as well as in the cases specified in paragraph 6 of Article 193 of this Code and in paragraph 2 of this article, the customs authority, no later than the expiration of the period for the release of goods, shall refuse to release goods in writing form indicating all the reasons that served as the basis for such a refusal, and recommendations for their elimination.

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

2. The customs authority refuses 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, except in cases where:

revealed violations, which are not a reason to initiate an administrative or criminal case, have been eliminated;

the identified violations were eliminated, and the declared goods were not seized or seized in accordance with the legislation of the Member States of the customs union.

Features:

1. A customs declaration may be filed for foreign goods prior to their importation into the customs territory of the customs union.

1. Submission of a declaration for goods (including by a person who is not an authorized economic operator) prior to the import of goods into the customs territory of the Customs Union is carried out in accordance with the procedure for preliminary declaration of foreign goods, determined by 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.

6. In case of non-delivery of foreign goods to the place of delivery established by the customs authority to ensure payment of customs duties, taxes are levied in accordance with Article 93 of the Customs Code of the Customs Union. (/ Sliders) (slider-ex Incomplete customs declaration 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 fill out the customs declaration for reasons beyond his control, it is allowed to submit an incomplete declaration for goods, provided that it contains the information necessary for the release goods, calculation and payment of customs duties, confirming the observance of prohibitions and restrictions, as well as allowing the identification of goods by the totality of their quantitative and qualitative characteristics.

2. When an incomplete declaration for goods is submitted, the declarant undertakes an obligation in writing to submit the missing information within the time 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 set 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 shall apply, including the procedure for calculating and paying customs payments, which apply if a complete and duly completed declaration for goods.

Preliminary customs declaration of PDD

Article 193. Preliminary customs declaration of goods

(see the Decision of the Customs Union Commission No. 256 dated 20.05.2010)

1. A customs declaration may be filed for foreign goods prior to their importation into the customs territory of the customs union.

2. If transport (shipping) 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 the specified documents, with the information contained in the originals of documents, including electronic documents.

3. With a preliminary customs declaration, the customs declaration may lack information that, by its nature, cannot be known to the declarant prior to the import of goods into the customs territory of the customs union and (or) their presentation to the customs authority.

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

4. In the event of a change in value, 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 importing goods into the customs territory of the customs union, the declarant reveals a discrepancy in value, quantitative 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 term, bans and restrictions have been introduced, the customs authority refuses to release such goods.

Article 211. Preliminary customs declaration of goods

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 domestic consumption, after their arrival in the Russian Federation, may be presented to the customs authority located in the place , close to the State border of the 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 interaction of the customs authority that has 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 carrying out customs control in respect of them, is determined by the federal executive body authorities 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 can be used for the transportation of goods, the declaration of which was made by submitting a preliminary declaration for goods, as security for the payment of customs duties and taxes.

5. The customs authority that has accepted the preliminary declaration for goods, at the request of the payer of customs duties and taxes, issues 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 customs duties and taxes paid.

1. When exporting goods of the Customs Union from the customs territory of the Customs Union, in respect of which accurate 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 a person who is not authorized economic operator). With respect to goods transported by pipeline transport and over power lines, temporary periodic customs declaration shall be applied taking into account 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 completeness and timeliness of customs payments, compliance with prohibitions and restrictions, as well as compliance with the conditions of customs procedures and customs control.

3. In respect of 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 allowed by the customs authority to which the temporary declaration for goods is filed by registering it, while observing the following conditions :

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

2) if the declarant, on the day of filing a temporary declaration for goods, has been carrying out foreign economic activity for at least one year, within which he imported goods into the Russian Federation (export of goods from the Russian Federation) at least 12 times.

4. Compliance with the conditions specified in clauses 1 and 2 of part 3 of this article is not required in relation to goods transported by pipeline transport, 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. The submission of one or several complete and duly completed declarations for goods is carried out within a period established by the customs authority upon a written application from the declarant. When establishing such a period, the period required 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 from the declarant with the permission of the customs authority, the deadline for filing a full declaration for goods established by the customs authority 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 do not apply may not exceed eight months from the date of registration of a temporary declaration for goods, and for goods subject to export customs duties or to which restrictions apply, the specified period cannot exceed six months.

6. In the temporary declaration for goods, it is allowed to declare information based on the intentions to export the approximate amount of goods, the conditional customs value (estimate), determined according to the number of goods planned for movement across the customs border of the Customs Union, as well as on the basis of the consumer properties of goods provided for by the terms of the foreign economic transaction and the procedure for determining their prices on the day of filing a temporary declaration for goods. Departure of goods in quantities exceeding that declared in the temporary goods declaration is not allowed.

7. When using a temporary declaration for goods, the restrictions are applied on the day of registration by the customs authority of this declaration. The rates of export customs duties are applied on the day of actual export of goods from the customs territory of the Customs Union. The date of actual export of goods is the date of affixing by the customs authority located at the place of departure of goods from the customs territory of the Customs Union, technological marks on transport (transportation) or other documents permitting 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 the customs authority registered a temporary declaration for goods and from the moment the customs authority registered a full declaration for goods.

9. The obligation to pay export customs duties in respect of goods declared in accordance with this article is 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 the case of payment of the amounts of export customs duties in full.

10. Export customs duties are subject to payment:

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

2) when filing a full declaration for goods - simultaneously with filing a full declaration for goods.

11. Export customs duties are subject to payment:

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

2) when submitting a full declaration for goods - in the amount calculated based on the actually exported volume of goods and (or) the value of actually exported goods, 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 effect on the day of registration of the temporary declaration for goods. The additional payment of the amounts of export customs duties when filing 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 rate of customs duty to be applied in accordance with part 7 of this articles, or changes in the exchange rate of foreign currency on the day of registration of a full declaration for goods. Penalties in this case are not charged. Refund of excessively paid or excessively collected amounts of export customs duties, including in the event of a decrease 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 decrease in the rate of customs duty to be applied in accordance with part 7 of this article, or changes in the rate of foreign currency on the day of registration of a full declaration for goods, is carried out in accordance with Chapter 17 of this Federal Law.

13. If, when applying a periodic temporary customs declaration, information about the recipients of goods changes, the declarant submits a full declaration for goods in accordance with such changes. Moreover, the number of complete declarations for goods submitted must correspond to the number of foreign trade agreements.

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

When importing or exporting cargo (goods) through customs control, a cargo customs declaration (CCD), approved and approved by the Commission of the Customs Union (Decision No. 257), acts as a pass 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 draw up the form independently. How to do this, read our article.

The essence of the document

A customs declaration is a written statement of the declarant about the characteristics (quantity, quality) of the goods transported. In the field of foreign trade, this is the main document that allows you to move goods from one state to another. The procedure for applying the declaration is regulated by the 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 the consignment of goods includes several items, the declarant fills in additional sheets. Each form must be hemmed, 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 serve

The procedure for submitting forms:

A written declaration is not required for hand luggage, personal belongings (luggage). It is enough to inspect the contents by a customs officer and an oral description of the goods from the declarant.
In the case of a transport transfer, the declaration is submitted no later than 3 hours before the time of crossing the customs control at the border.
If the transported cargo has already arrived at the customs territory, you need to submit a declaration within 15 days, having previously paid all customs fees.

A cargo declaration must be drawn up in such cases:

The total amount of the cargo is equal to or more than 100 euros (except for goods of the type that are subject to mandatory declaration).
When crossing the border, the cargo is assigned the regime of the customs composition.
Products are subject to mandatory state control.
The cargo is transported as baggage (with or without escort) and is intended for mailing 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 representatives of the customs service in any operations related to and declaring the goods.

We draw up a document

The answer to the question of how to fill out a customs declaration for a product is not so difficult. For convenience, citizens are provided with detailed instructions developed by the Customs Code of the Russian Federation, Art. 180. It spelled out the features of filling out the document and the rules for entering data about the product in the columns. It should be used as an example to fill 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.
The mode of transport carrying the cargo, exact license plates.
The customs value of the transported goods to determine customs duties and taxes.
The applicable contract currency.
The country where the product was released (produced).
Detailed transportation conditions.
Place of passage of customs control.

A sample cargo declaration can be viewed.

The reliability and correctness 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 document is submitted by the declarant to the customs authority (Article 190 of the Labor Code of the Russian Federation).

After submitting the completed forms, it is checked by customs officials. If the document is filled out correctly, it is registered in the journal. From this moment on, the declaration becomes legal. It is kept by the customs officer and cannot be transferred to other persons until the completion of the clearance procedure. Changing the information in the document is allowed only before the inspection of the transported cargo begins.

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 is for the cargo manager, the second is for the customs, the third 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 can be rejected if an incomplete package of documents is attached to the form, the sheets are not filled in 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 the information about an import or export transaction. Its filling can be entrusted to a customs representative - a broker, but you can also arrange it 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 document form was approved on 20.05.10 by the Decision of the CU (Customs Union) Commission.

What data is reflected in the customs declaration

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

information about the consignor and consignee;
information about the vehicle by which the goods are delivered to the customs territory of the vehicle and transported along it;
name of the declared procedure;
information on a 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 the foreign trade transaction;
information on compliance with the conditions for placing products under a specific procedure
information about the documentation confirming information about the product;
compliance with restrictions;
information about the 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 paper, the customs authorities:

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.

The filling of diesel fuel is provided using a special software tool. They should be submitted to the customs authority within 15 days from the time the goods arrived at the temporary storage warehouse or the customs warehouse. DT acquires legal status, provided that all the rules for filling it out and registering in a special journal are observed.

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 prosecution for non-declaration of goods

1. For customs declaration, the following types of customs declaration are applied:

2) transit declaration;

3) passenger customs declaration;

2. In cases determined by the Commission, a customs value declaration is filled out, in which information is declared about the customs value of goods, including the method of determining the customs value of goods, the value of the customs value of goods, the conditions and circumstances of a transaction with goods related to the determination of the customs 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 an 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 the customs procedure for customs transit, and in cases

A transit declaration is used when goods are placed under the customs procedure of customs transit.

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

The declaration for the vehicle is used for the customs declaration of vehicles of international transport, 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 internal market, the formation of customs statistics, monitoring compliance with prohibitions and restrictions, the adoption of measures by customs authorities to protect rights to intellectual property property, as well as to monitor compliance with international treaties and acts in the field of customs regulation and legislation of the Member States.

5. Forms of customs declarations, structures and formats of electronic customs declarations and electronic types of customs declarations on paper and the procedures for filling them out are determined by the Commission, depending on the types of customs declarations provided for in paragraph 1 of this article, customs procedures, categories of goods, persons moving them through 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 procedure 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 the 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, 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 by which goods are transported (transported) through 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 treaties of the Member States with a third party, used in the quality of the transit declaration, as well as the cases and procedure for their use.

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

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