Types of customs declarations in Russia and the procedure for filling them out. How is customs declaration carried out?

Goods imported into the Russian Federation from the territories of non-member states Customs Union, including those transported through the territories of the member states of the Customs Union in accordance with the customs procedure of customs transit, as well as goods exported from Russian Federation outside the customs territory of the Customs Union are subject to customs declaration in accordance with Chapter 27 of the Customs Code of the Customs Union and the provisions of this chapter when they are placed under the customs procedure and the customs procedure is changed.

Declaration is an operation that is an integral part of the procedure for placing goods and vehicles under a certain customs procedure or upon completion of such a procedure. The essence of the declaration is to submit in the prescribed form to the customs authority information about goods and vehicles moved across the customs border of Russia, goods and vehicles that have already been moved across the customs border, the customs procedure of which is changing, as well as about other goods and vehicles that are subject to declaration.

Declaration of goods and vehicles is one of the mandatory conditions for the movement of goods and vehicles across the customs border of the customs union and performs the following functions:

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

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

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

Customs declaration of goods is carried out in written and electronic forms using a customs declaration by the declarant or a customs representative acting on behalf and on behalf of the declarant. Electronic declaration has the following advantages:

Firstly, it is paperless technology. Electronic declaration involves the transfer of the declaration and accompanying documents to the customs authorities in in electronic format.

Secondly, the advantage is noticeable during customs control of goods, which is carried out under long-term contracts; if supply data changes, the process of preparing and conducting electronic customs declarations will take a minimum of time.

Thirdly, this declaration ensures full transparency of the customs control process.

Fourthly, electronic declaration makes it possible to carry out customs control automatically.

When importing goods into the customs territory of the Customs Union, the customs declaration procedure begins at the customs authority in the region of activity of which the place of import of goods into the customs territory is located, and ends at the customs authority in the region of operation of which the recipient of the goods or its structural unit is located. The regulatory legal act of the Federal Customs Service of Russia establishes cases when the customs declaration of imported goods is completed at the customs authority in the region of activity of which the place of import of goods into the customs territory of the customs union is located. When exporting goods from the customs territory of the Customs Union, the customs declaration procedure begins at the customs authority in the region of activity of which the sender of the goods or its branches and representative offices is located, and ends at the customs authority in the region of whose activity the place of export of goods from the customs territory of the Customs Union is located, the actual crossing the customs border. The regulatory legal act of the Federal Customs Service of Russia establishes cases when customs declaration of exported goods begins and ends at the customs authority in the region of activity of which the place of export of goods from the customs territory of the Customs Union is located, as well as when customs declaration of certain categories of goods is carried out only at the customs authority designated by it.

Federal body executive power, authorized in the field of customs affairs, establishes certain customs authorities for declaring certain types of goods and also establishes specialized customs authorities for carrying out customs operations in relation to certain categories of goods based on the need for customs officials to have special knowledge about such goods as cultural values, products from 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 a special economic zone and other goods exported from the special economic zone.

The customs authority has the right to refuse registration of a customs declaration. Such cases include:

1) the customs declaration was submitted to a customs authority not authorized to register customs declarations;

2) the customs declaration was submitted by an unauthorized person;

3) the customs declaration does not contain the necessary information provided for in Articles 180 - 182 of the Customs Code of the Customs Union;

4) the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;

5) in relation to the declared goods, actions have not been taken that, in accordance with the Customs Code of the Customs Union, must be performed before filing or simultaneously with filing a customs declaration.

Refusal to register a customs declaration is formalized by an official of the customs authority in writing, indicating the reasons for the refusal. In case of refusal to register a customs declaration, the customs declaration and submitted documents are returned to the declarant or customs representative. If a customs declaration is not registered by the customs authority, such a declaration is considered not submitted for customs purposes. From the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.

A customs declaration for goods imported into the customs territory of the Customs Union is submitted before the expiration of the temporary storage period for the goods. A customs declaration for goods exported from the customs territory of the customs union is submitted before their departure from the customs territory of the customs union. A customs declaration in respect of goods that were an 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 the Customs Code of the Customs Union, is submitted within 30 (thirty) days from the date of entry into force legal force:

1) court decisions on release from criminal (administrative) liability;

2) decisions of the customs authority (official) on exemption from administrative liability;

3) decisions of a court or customs authority (official) to terminate proceedings in a criminal (administrative) case;

4) decisions of the court or customs authority (official) on bringing to administrative or criminal liability.

Failure to comply with the established deadlines for filing a full customs declaration during periodic temporary declarations or a customs declaration and (or) the necessary documents and information when releasing goods before filing a customs declaration - entails the imposition of an administrative fine on officials in the amount of three thousand to five thousand rubles; on legal entities- from ten thousand to fifty thousand rubles. Filing a customs declaration in violation of the established deadlines in cases where the declaration is carried out after the actual export of goods - entails the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles. Failure to submit within the prescribed period documents confirming the information declared in the customs declaration, if such documents were not submitted simultaneously with the customs declaration, or missing information in the case of filing an incomplete customs declaration, or documents requested by the customs authority during the customs control in order to verify the accuracy of the information declared in the customs declaration and other customs documents - entails the imposition of an administrative fine on officials in the amount of two thousand to five thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

The customs authority is obliged to record the date and time of filing the declaration for goods in the manner determined federal body executive power authorized in the field of customs affairs. When declaring goods in electronic form, recording the date and time of filing the declaration for goods and sending an electronic message to the declarant containing information about the specified date and time are carried out automatically upon receipt of such a declaration in the electronic system of the customs authorities.

At the request of the declarant or customs representative, the customs authority is obliged to issue confirmation in writing of the date and time of submission of the declaration for goods, with the exception of cases of its submission in electronic form in a way that allows the date and time of submission of the said declaration to be recorded using software.

As evidence of non-compliance with actions, the customs authorities, the declarant or the customs representative have the right to use any methods of confirming the filing of a declaration for goods, including video and photography, witness testimony, and readings from CCTV cameras, if they are installed at the places where such a declaration was submitted.

47. Customs declaration procedure.

Cargo customs declaration: regulations, structure, information indicated in the declaration. Documents attached to the declaration. Grounds for registration and refusal to register a declaration by the customs authority. Changes and additions to the information specified in the customs declaration. Revocation of the customs declaration.

Customs declaration - information about goods, about the customs procedure and other information necessary for the release of goods.

Goods are subject to customs declaration when placed under a customs procedure or in other cases established in accordance with the Customs Code of the Customs Union

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

Declaration forms:

Customs declaration is made in written and (or) electronic forms using a customs declaration

Submission of a customs declaration in writing must be accompanied by the submission of an electronic copy of it to the customs authority

Deadlines for filing a customs declaration

A customs declaration for goods imported into the customs territory of the Customs Union is submitted before the expiration of the period for temporary storage of goods

A customs declaration for goods exported from the customs territory of the Customs Union is submitted before their departure from the customs territory of the Customs Union

types of customs declaration:

2) transit declaration;

3) passenger customs declaration;

Cargo customs declaration: regulations, structure, information indicated in the declaration

regulatory regulation:

Labor Code of the Customs Union (Article 181)

TC TC (Article 204)

Decision of the Customs Union Commission dated May 20, 2010 No. 257 “on instructions for filling out customs declarations for goods and customs declaration forms”

When placed under customs procedures, with the exception of the customs procedure of customs transit, a declaration for the goods is submitted to the customs authority.

The goods declaration shall indicate the following: Basic information, including in encoded form:

1) the declared customs procedure;

2) information about the declarant, the customs representative, the sender and the recipient of the goods;

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 for 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 goods:

Name;

description;

classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity;

name of 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 duties:

rates customs duties, taxes, customs duties;

application of benefits for the payment of customs duties;

amounts of calculated customs duties, taxes, customs fees;

the exchange rate established in accordance with the legislation of the state - a member of the customs union and used to calculate customs payments in accordance with this Code;

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

8) information about compliance with restrictions;

9) information about the manufacturer of the goods;

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

12) information about the person who prepared the goods declaration;

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

As a declaration for goods, transport (transportation), commercial and (or) other documents containing information necessary for the release of goods placed under customs procedures for release for domestic consumption or export can be used when declaring goods whose total customs value does not exceed the amount , equivalent to 1,000 euros, in the manner determined by the decision of the Customs Union Commission, with the exception of:

1) excisable goods;

2) goods subject to licensing and (or) quotas;

3) goods that, in accordance with the legislation of the Russian Federation, are exempt from customs duties and taxes, with the exception of the provision of tariff preferences, as well as goods imported to diplomatic or equivalent missions of foreign states or exported to representative offices of the Russian Federation abroad;

4) currencies, valuable papers, precious metals and precious stones.

If a declaration for goods is submitted in writing, such a declaration must be accompanied by the submission of an electronic copy. In cases provided for by the decision of the Customs Union Commission, the federal executive body authorized in the field of customs affairs establishes that the submission of a customs declaration in writing is not accompanied by the submission of an electronic copy.

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

One DT may contain information about no more than 999 products.

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

When customs declaring currency and securities, a separate declaration of declaration is submitted for each type of currency and securities.

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

Additional DT sheets are used in addition to the main sheet if information on two or more goods is declared in one DT.

The main sheet of the DT contains information about one product. One additional sheet can contain information about three products.

At the same time, goods of the same name (trade commercial name), contained in one consignment, classified under the same classification code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, originating from the same country or from the territory of the same economic union or community, or the country of origin of which is unknown, are declared as one product. to which the same conditions of customs tariff regulation and prohibitions and restrictions apply.

when declaring in one DT goods of different names contained in one consignment, indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, instead of additional sheets, a list of goods is used, drawn up in triplicate and being an integral part of the DT (hereinafter referred to as the List).

The List must contain information about all names of goods and quantities (in primary and additional units of measurement) of each product, information about the cost and classification code of each product according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union.

DT is filled out in accordance with the procedure established by the Instructions, in capital letters using printing devices, legibly, and should not contain erasures, blots or corrections, unless otherwise established by these Instructions.

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

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

The procedure for filling out the columns of 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 additional sheets these Instructions do not establish the specifics of their filling.

If there is not enough space in the DT columns to state information or to put official marks by an official, then the information and official 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 (hereinafter referred to as the supplement ). In this case, in the corresponding column of the DT the following entries are made: “SEE REVOLUTION” or “SEE ADDENDUM”, which are not included in the electronic copy of the DT.

In this case, on the reverse side of the main and additional sheets of the declaration of goods, the column number and serial number of the declared goods are indicated (if the information is related to a specific product) and the information declared in this column in the manner prescribed by these Instructions is indicated.

All supplement sheets must be numbered.

To declare information in the DT, classifiers and lists of normative 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 additional sheets of DT, there are blank columns marked with the symbols “31”, then such columns must be crossed out with a horizontal line.

The DT is submitted to the customs authority in three copies, 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 goods are placed under a customs procedure that involves the export of goods from the customs territory, a second copy is provided to the customs authority located at the place of departure of the goods from the customs territory.

When declaring goods in the customs procedures of release for domestic consumption, customs warehouse, processing in customs territory, processing for domestic consumption, temporary import (admission), re-import, duty-free trade (in relation to foreign goods), destruction, refusal in favor of the state, free customs zone (in relation to foreign goods), free warehouse (in relation to foreign goods), special customs procedure, the declarant fills in the following columns DT: 1-48, 52 (in the Republic of Belarus), 54.

Documents attached to the declaration

Submission of a customs declaration must be accompanied by the submission to the customs authority of documents on the basis of which the customs declaration is completed, unless otherwise established by the Customs Code of the Customs Union

Such documents include:

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 of ownership, use and (or) disposal of goods, as well as other commercial documents available to the declarant;

3) transport (shipping) documents;

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 cases provided for by this Code;

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

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

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 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 completed.

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, can be reduced in accordance with the customs legislation of the customs union or the legislation of the member states of the customs union .

If individual documents on the basis of which the customs declaration is completed cannot be presented when submitting a 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 the release of goods .

When declaring goods through customs, original documents or copies thereof are presented. The customs authority has the right to check the compliance of copies of 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, documents that are used for customs declaration were previously submitted to the customs authority, it is sufficient to submit copies of such documents or indicate information about the submission of such documents to the customs authority.

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

The procedure for submitting and using electronic documents is determined by the customs legislation of the Customs Union.

Customs authorities may accept and use during customs declarations documents and information compiled in the official languages ​​of the member states of the customs union and in foreign languages.

The customs authority has the right to require a 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 whose customs authority such documents are submitted during customs declaration.

The federal executive body authorized in the field of customs affairs has the right to further reduce the list of documents submitted during the customs declaration of goods, depending on the form of customs declaration (written, electronic), customs procedure, categories of goods and persons.

The customs authority has the right to check the compliance of copies of documents presented during customs declaration with their originals in cases where these copies are certified by the person who presented them, the declarant or the body that issued such documents. After verification, the original documents are immediately returned to the person who submitted them.

The declarant submits to the customs authority authorized to accept declarations for documents confirming the legal capacity of this person to carry out customs operations, once upon the first application, including before submitting the customs declaration in the preparation of which they will be used. When making changes to these documents, the declarant is obliged to inform the customs authority to which they were submitted upon first application.

Grounds for registration and refusal to register a declaration by the customs authority.

The customs declaration is submitted by the declarant or customs representative to the customs authority authorized in accordance with the legislation of the member states of the customs union to register customs declarations.

2. The date and time of submission of the customs declaration, its electronic copy and the necessary documents are recorded by the customs authority, including using information technology.

3. The customs authority registers or refuses to register a customs declaration within no more than 2 (two) hours from the moment of filing the customs declaration in the manner determined by the decision of the Customs Union Commission.

4. The customs authority refuses to register a customs declaration if:

1) the customs declaration has been submitted to a customs authority not authorized to register customs declarations;

2) the customs declaration was submitted by an unauthorized person;

3) the customs declaration does not contain the necessary information provided for in Articles 180 - 182 of this Code;

4) the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;

5) in relation to the declared goods, actions have not been taken that, in accordance with this Code, must be performed before filing or simultaneously with filing a customs declaration.

5. Refusal to register a customs declaration is formalized by an official of the customs authority in writing, indicating the reasons for the refusal.

In case of refusal to register a customs declaration, the customs declaration and submitted documents are returned to the declarant or customs representative.

6. If a customs declaration is not registered by the customs authority, such a declaration is considered not submitted for customs purposes.

7. From the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.

8. The provisions of paragraphs 2 and 3 of this article do not apply when declaring goods placed under the customs procedure of customs transit

Changes and additions to the information specified in the customs declaration.

Information declared in the customs declaration may be changed or supplemented before the release of goods with the permission of the customs authority upon a reasoned written request from the declarant while simultaneously complying with following conditions:

if the changes and additions made do not affect the decision on the release of goods and do not entail the need to change information affecting the determination of the amount of customs duties, except for cases of adjustment of the customs value of goods, and compliance with prohibitions and restrictions;

if by the time the declarant receives the request, 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 the goods.

Changes and additions to the information declared in the registered customs declaration cannot entail the declaration of information about goods other than those indicated in the registered customs declaration.

Amendments and additions to the customs declaration after the release of goods are permitted in cases and in the manner determined by the decision of the Customs Union Commission.

Customs authorities do not have the right, on their own initiative, instructions 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 those information, the entry of which is within the competence of the customs authorities, adjustments to the customs value of goods and (or) changes after release goods and other information affecting the determination of the amount of customs duties and compliance with prohibitions and restrictions made in accordance with the provisions of the customs legislation of the Customs Union.

Revocation of a customs declaration

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

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

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

At the written request of the declarant, the customs declaration for goods of the Customs Union may be revoked before the actual departure of the goods from the customs territory of the Customs Union, including after a decision has been made to release the goods.

To revoke a customs declaration for goods of the Customs Union, the withdrawal request must indicate the location of the goods.

Revocation of a customs declaration is permitted with the written permission of the customs authority, if, before receiving the declarant's application, the customs authority did not notify the declarant of the place and time of the customs inspection 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 penalties. responsibility.

A customs declaration may be revoked after a customs inspection of the goods, if during such inspection no violations of the customs legislation of the Customs Union that entail administrative or criminal liability were established.

Article 123. Goods subject to declaration

Goods are subject to declaration to the customs authorities when they are moved across the customs border, when the customs regime changes, as well as in other cases established by Articles 183, 184, 247, 391 of this Code.

1. Declaration of goods is carried out by declaring to the customs authority in a customs declaration or in another way provided for by this Code, in written, oral, electronic or conclusive form, information about the goods, their customs regime and other information necessary for customs purposes. Declaration of goods is carried out by the declarant or a customs broker (representative) (Chapter 15) at the choice of the declarant. 2. The list of information to be indicated in the customs declaration is limited only to those information that are necessary for the purposes of calculating and collecting customs duties, generating customs statistics and applying the customs legislation of the Russian Federation. 3. The customs declaration may contain the following basic information (including in coded form):

• declared customs regime
• information about the declarant, customs broker (representative), the person specified in Article 16 of this Code, about the sender and the recipient of the goods
• information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the Russian Federation under customs control
• Product details:
• Name
• description
• classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity
• name of country of origin
• name of country of departure (destination)
• description of packages (quantity, type, marking and serial numbers)
• quantity in kilograms (gross weight and net weight) or in other units of measurement
• customs value
• information on the calculation of customs duties:
• rates of import or export customs duties, taxes, customs duties
• application of benefits for the payment of customs duties, taxes, customs duties
• application of tariff preferences
• amounts of calculated customs duties, taxes, customs fees
• the exchange rate established by the Central Bank of the Russian Federation on the day of filing the customs declaration for the purposes of accounting and customs payments
• information about the foreign economic transaction and its main conditions
• information on compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
• information about the manufacturer of the goods
• information confirming compliance with the conditions for placing goods under the declared customs regime
• information about the submitted documents required for declaration (Article 131)
• information about the person who prepared the customs declaration
• place and date of drawing up the customs declaration

Article 125. Place of declaration of goods

1. A customs declaration may be submitted to any customs authority authorized to accept customs declarations. 2. In order to ensure the effectiveness of control over compliance with the customs legislation of the Russian Federation, the federal executive body authorized in the field of customs affairs has the right to establish certain customs authorities for declaring certain types of goods only:

• if necessary, use specialized equipment and (or) special knowledge for customs clearance of goods such as cultural property, weapons, military equipment and ammunition, radioactive and fissile materials
• depending on the type of transport used for the international transport of goods (road, sea (river), air, rail, pipeline and power lines)
• in case of movement across the customs border of certain types of goods for which fixed frequent cases violations of the customs legislation of the Russian Federation or prohibitions and restrictions have been established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
• if it is necessary to carry out special control over individual goods containing objects of intellectual property, according to the list established by the Government of the Russian Federation

1. The persons specified in Article 16 of this Code, as well as any other persons authorized in accordance with the civil legislation of the Russian Federation to dispose of goods in the customs territory of the Russian Federation, subject to the conditions provided for in paragraph 2 of this article, have the right to act as a declarant. 2. Only a Russian person can be a declarant, with the exception of cases of movement of goods across the customs border:

• by individuals for personal, family, household and other needs not related to business activities
• foreign persons enjoying customs benefits in accordance with Chapter 25 of this Code
• foreign organizations that have representative offices registered (accredited) on the territory of the Russian Federation in the prescribed manner, when declaring customs regimes for temporary import, re-export, transit, as well as customs regimes for the release for domestic consumption of goods imported for the own needs of such representative offices
• by foreign carriers when declaring the customs transit regime
• other cases when a foreign person has the right to dispose of goods in the customs territory of the Russian Federation not within the framework of a foreign economic transaction in which a Russian person is one of the parties

Article 127. Rights and obligations of the declarant

1. When declaring goods and performing other customs operations necessary for the release of goods, the declarant has the right:

• inspect and measure goods subject to declaration, including before submitting a customs declaration
• with the permission of the customs authority, take samples and specimens of goods subject to declaration, imported into the customs territory of the Russian Federation. A separate customs declaration for samples and samples of goods is not submitted, provided that such samples and samples are indicated in the customs declaration for goods
• be present during the customs inspection and customs inspection of the goods declared by him (Articles 371 and 372), when taking officials customs authorities of tests and samples of goods (Article 383)
• get acquainted with the results of studies of samples and specimens of goods declared by him, available at the customs authorities
• submit documents and information necessary for declaring goods in the form of electronic documents in accordance with this Code
• exercise other powers and rights provided for by this Code

• submit a customs declaration and submit it to the customs authority Required documents and information (Article 131)
• upon request of the customs authority, present the declared goods
• pay customs duties or ensure their payment in accordance with section III of this Code

Article 128. Peculiarities of declaring goods of different names contained in one consignment

1. At the request of the declarant, goods of different names contained in one consignment may be declared indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, provided that this classification code corresponds to the customs duty rate of the highest level. At the same time, if goods correspond to several classification codes according to the Commodity Nomenclature of Foreign Economic Activity with the same rates of customs duties, the classification code of the product that corresponds to the most is subject to indication. high level excise tax rates, and with equal excise tax rates - the highest level of value added tax rate. 2. Information about the name and quantity of all goods contained in one consignment is declared by the declarant by submitting a list of goods. Such a list may include shipping specifications, packing slips, inventories, or other similar documents. The list of goods is considered for customs purposes as an integral part of the customs declaration. 3. If certain goods contained in one consignment are subject to restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, declaring such goods indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity does not exempt the declarant from complying with these restrictions. 4. In order to verify compliance with the provisions of paragraph 3 of this article, the customs authority has the right to require the declarant to provide clarifying information about individual goods being declared.

Article 129. Deadline for filing a customs declaration

1. A customs declaration for goods imported into the customs territory of the Russian Federation is submitted no later than 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is made not at their place arrival, except for the cases provided for in Articles 150, 286 and 293 of this Code. 2. If the period specified in paragraph 1 of this article is not sufficient for the declarant to collect the necessary documents and information, upon a reasoned request of this declarant in writing, the customs authority extends the deadline for filing a customs declaration. Extension of the deadline for filing a customs declaration should not lead to a violation of the temporary storage period of goods. 3. If the deadline for filing a customs declaration falls on a non-working day of the customs authority, the end of this period is considered the next working day of the customs authority. 4. A customs declaration for goods exported from the customs territory of the Russian Federation is submitted before their departure from the customs territory of the Russian Federation, except for the cases established by Article 314 of this Code.

Article 130. Preliminary declaration of goods

1. A customs declaration may be submitted for foreign goods before their arrival on the customs territory of the Russian Federation or before the completion of internal customs transit. 2. If transport (carriage) or commercial documents accompanying goods must be used for customs purposes, the customs authority, upon preliminary declaration of goods, accepts copies of these documents certified by the declarant and, if necessary, after the goods arrive in the customs territory of the Russian Federation, compares the information contained in these copies documents, with the information contained in the original documents. 3. After completing the verification of the customs declaration and payment of the payable amounts of customs duties and taxes before the arrival of goods on the customs territory of the Russian Federation, such a customs declaration can be used as a single document necessary for applying customs procedures to goods. 4. If the goods are not presented to the customs authority that accepted the customs declaration in accordance with paragraph 1 of this article within 15 days from the date of its acceptance, the customs declaration is considered not submitted.

Article 131. Submission of documents when declaring goods

1. Submission of a customs declaration must be accompanied by the submission to the customs authority of documents confirming the information stated in the customs declaration. 2. When declaring goods, the following main documents are submitted:

• contracts international sales or other types of agreements concluded during a foreign economic transaction, and in the case of unilateral foreign economic transactions - other documents expressing the content of such transactions
• commercial documents available to the declarant
• transport (shipping) documents
• permits, licenses, certificates and (or) other documents confirming compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
• documents confirming the origin of goods, in cases provided for in Article 37 of this Code
• payment and settlement documents
• documents confirming information about the declarant and the persons specified in Article 16 of this Code

Article 132. Acceptance of a customs declaration

1. The fact of filing a customs declaration and submitting the necessary documents is recorded on the day they are received by the customs authority. At the request of the person who filed the customs declaration, the customs authority immediately issues written confirmation (including in the form of an electronic document) of receipt of the customs declaration and submission of the necessary documents. 2. The submitted customs declaration is accepted by the customs authority on the day of its receipt, except in cases where:

• the customs declaration was submitted to a customs authority not authorized to accept customs declarations
• the customs declaration is submitted by an improper person
• the customs declaration does not contain the necessary information (Article 124)
• the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form
• When submitting a customs declaration, the documents necessary for customs clearance are not submitted, with the exception of documents that can be submitted after acceptance of the customs declaration in accordance with paragraph 5 of Article 131 of this Code
• in relation to the declared goods, actions have not been taken that, in accordance with this Code, must be performed before filing or simultaneously with filing a customs declaration. The fact of non-payment of customs duties at the time of filing a customs declaration is not a basis for refusal to accept a customs declaration

Article 133. Changes or additions to information declared in the customs declaration

1. Upon a reasoned request in writing from the declarant, the information stated in the accepted customs declaration may be changed or supplemented. 2. Changes or additions to the information declared in the accepted customs declaration are permitted with the permission of the customs authority, subject to the following conditions:

• if by the time of receipt of the declarant's request for this, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision to release the goods
• if by the time the declarant receives the declarant’s request for this, the customs authority has not begun checking the goods
• if the changes and additions made do not affect the decision on the release of goods and do not entail the need to change information affecting the determination of the amount of customs duties and the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities

Article 134. Revocation of a customs declaration

1. At the request of the declarant in writing, the accepted customs declaration for foreign goods may be withdrawn by him before the release of such goods for the application of a different customs regime. Revocation of a customs declaration is permitted with the permission of the customs authority in writing, if, before receiving the declarant’s application, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision on the release of goods. When issuing permission to revoke a customs declaration, the customs authority sets a period for filing a new customs declaration, which cannot exceed 15 days from the date of issuance of the permission to revoke. Revocation of a customs declaration does not extend the deadline for payment of customs duties and taxes. 2. At the request of the declarant in writing, an accepted customs declaration for Russian goods exported from the customs territory of the Russian Federation may be recalled by him, regardless of the purpose of such recall, before the departure of the goods from the customs territory of the Russian Federation, including after the issuance of permission to place goods under declared customs regime. Revocation of a customs declaration is allowed with the permission of the customs authority in writing, if, before receiving the declarant’s application, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision to place goods under the declared customs regime. There is no deadline for filing a new customs declaration for these goods.

Article 135. Incomplete customs declaration

1. If the declarant does not have all the information necessary to fill out the customs declaration for reasons beyond his control, submission of an incomplete customs declaration is permitted, provided that it contains information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with the restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as allowing the identification of goods by the totality of their quantitative and qualitative characteristics. When submitting an incomplete customs declaration, the declarant accepts the obligation to provide the missing information in writing within the time limit established by the customs authority, which for foreign goods cannot exceed 45 days from the date of acceptance of the incomplete customs declaration by the customs authority. For Russian goods, the period during which the declarant is obliged to provide the missing information is established based on the time required to transport the goods to the place of departure, navigation, and other conditions and cannot exceed eight months from the date of acceptance of the incomplete customs declaration by the customs authority. 2. If the customs authority accepts an incomplete customs declaration, the same requirements and conditions of the customs legislation of the Russian Federation are applied, including the procedure for calculating and paying customs duties, which apply if a complete and properly completed customs declaration is initially submitted.

Article 136. Periodic customs declaration

1. When goods are regularly moved across the customs border by the same person, the customs authority may allow the filing of one customs declaration for all goods moved across the customs border during a certain period of time. 2. The use of a periodic customs declaration should not lead to a violation of the deadline for temporary storage of goods or to a violation of the deadline for payment of customs duties and taxes. 3. When applying a periodic customs declaration to Russian goods exported from the customs territory of the Russian Federation, the rules provided for in paragraphs 3 and 7 of Article 138 of this Code are applied. 4. When regularly moving the same goods across the customs border by the same person, the customs authority may allow the use of one periodic customs declaration for repeated movement of such goods within one year.

Article 137. Peculiarities of declaring Russian goods when they are exported from the customs territory of the Russian Federation

1. When exporting Russian goods from the customs territory of the Russian Federation, at the request of the declarant, a simplified declaration procedure is applied in accordance with Articles 135, 136 and 138 of this Code. 2. The simplified procedure for declaring Russian goods is applied if this does not interfere with the implementation of customs control and does not exempt the declarant from compliance with the requirements and conditions established by this Code and other legal acts of the Russian Federation, regarding the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as compliance with customs regimes. If the customs authority refuses to apply the simplified procedure for declaring Russian goods, the customs authority notifies the declarant about this in accordance with paragraph 5 of Article 132 of this Code, indicating the conditions the fulfillment of which is necessary for the application of such a procedure. 3. Goods transported by pipeline transport and along power lines are declared in the manner established by Chapter 26 of this Code.

Article 138. Periodic temporary declaration of Russian goods

1. When exporting Russian goods from the customs territory of the Russian Federation, in respect of which the exact information necessary for customs clearance cannot be provided, in accordance with the usual foreign trade , their periodic temporary declaration is allowed by submitting a temporary customs declaration. 2. After the departure of Russian goods from the customs territory of the Russian Federation, the declarant is obliged to submit a complete and duly completed customs declaration for all Russian goods exported during a certain period of time. Submission of a complete and properly completed customs declaration is carried out within the period established by the customs authority at the request of the declarant. When establishing such a period, the period necessary for the declarant to obtain information sufficient to submit a complete and properly completed customs declaration is taken into account. The deadline for submitting a complete and duly completed customs declaration is 90 days from the day following the day of expiration of the time period for export of the declared goods. 3. The period of time during which Russian goods declared using a temporary customs declaration are expected to be exported is determined by the declarant. In relation to Russian goods that are subject to export customs duties or to which prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, this period cannot exceed one calendar month, and a temporary customs declaration is accepted by the customs authority no earlier than 15 days before the start of this period. 4. In a temporary customs declaration, it is allowed to declare information based on the intention to export an approximate amount of Russian goods during a certain period of time, a conditional customs value (assessment) determined according to the amount of Russian goods planned for movement across the customs border, as well as based on the conditions stipulated by the foreign economic transactions of consumer properties of Russian goods and the procedure for determining their price on the day of filing a temporary customs declaration. The departure of Russian goods from the customs territory of the Russian Federation in quantities exceeding those declared in the temporary customs declaration is not allowed, except for the cases established by paragraphs 1 and 2 of Article 122 of this Code. 5. When using a temporary customs declaration, prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities are applied on the day the customs authority accepted this declaration. The rates of export customs duties are applied on the day the customs authority accepts the temporary customs declaration, except for the cases provided for by this Code. 6. Export customs duties are paid simultaneously with the submission of a temporary customs declaration to the customs authority. If the amount of export customs duties payable increases as a result of clarification of the information specified in paragraph 4 of this article, the additional payment of the amount of export customs duties is carried out simultaneously with the submission of a complete and duly completed customs declaration. Penalties are not charged in this case. Refunds of overpaid or overcharged amounts of export customs duties are carried out in accordance with Article 355 of this Code. The specifics of paying export customs duties when exporting goods by pipeline transport and along power lines are determined by Articles 312 and 314 of this Code. 7. If, after four months from the date of acceptance of the temporary customs declaration, Russian goods are not exported from the customs territory of the Russian Federation, the customs declaration in which such goods were declared for export is considered not submitted. At the motivated request of the interested person, the customs authority extends the specified period, but not more than for another four months.

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Customs declaration – important point, creating conditions for the implementation of legal norms in foreign economic activity (FEA) when organizing the transportation of products through customs. The essence of this process is to provide customs officials with information about the cargo being transported, which is necessary for customs clearance of products in accordance with legal requirements.

What are the features of customs declaration of goods

Customs clearance represents actions related to the placement of transport and cargo under the customs regime on the basis of the provisions of the Customs Code (TC) of the Customs Union (CU). Customs declaration has two components - preliminary and main declaration. Customs clearance (customs declaration) is based on compliance by foreign economic activity subjects with the standards provided for by legal acts in the field of customs regime.

Mandatory customs declaration is one of the most important components of customs regimes in relation to goods and vehicles moved across the border. Declaration consists of providing customs officers with data regarding imported/exported goods, which must be included in the customs declaration.

The concept of customs declaration closely intersects with such a term as “customs clearance” as a procedure in general. In order to avoid the intersection of concepts in various instructions and recommendations from the Customs Code of the Customs Union, the term “customs clearance” has been removed, or rather, completely replaced by the category considered in this article - customs declaration.

Tasks that are solved using customs declaration:

Providing customs control services with data on products and transport that are necessary to achieve the goals of customs services;

Certification of the legal legitimacy of transactions performed by the declarant with cargo and transport that fall under one or another customs regime;

Monitoring the compliance of information about products and transport with their actual state.

How is customs declaration carried out? This procedure involves an application to a certain form accurate information on products, transport, the registration regime applied to them, as well as providing other required data regarding the individual accompanying the cargo.

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

Customs control and declaration of goods

Customs control is a series of actions, principles, laws applied and carried out by customs authorities within the framework of their professional activity, the purpose of which is to ensure that participants in customs relations comply with current laws. The implementation of current legislation means not only the customs legislation of our state, but also ratified acts of international significance, treaties concluded between several independent states, and other regulations.

This type of control is implemented in an organized territory called a customs zone. A customs zone is a part of the state’s territory within which control of property moved across the border is carried out. Customs officials are required to ensure that the import or export procedure is carried out in strict accordance with applicable laws. And they perform their duties in the customs control zone, that is, in those spatial areas that are specially organized for this type of activity, which is of great importance for the security of the country and the world as a whole.

Customs control is not just the execution and implementation of the laws of the country where the customs authorities are located. When carrying out control, the code of laws of the Customs Union is taken into account. Of course, it is simply impossible to carry out all the measures provided for by the Customs Union when monitoring each object. Yes, and that would be contradictory common sense. Therefore, the same Customs Union established the principle of selectivity, according to which customs control is carried out. In each specific case, those that are reasonable and sufficient in this particular case are selected from a variety of measures and forms of control to implement all other rules and principles of the customs legislation of the Union.

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

Checking compliance with the law;

Implementation of current legislation;

Strict adherence to the rules of the chosen customs procedure.

Forms of customs control:

Conducting a survey orally;

Documentary verification;

Customs check;

Surveillance within the borders of the customs territory;

Receiving explanations;

Inspection of transported property and personal search;

Checking the application of special identification marks and markings on goods;

Accounting for goods and vehicles that are under customs control;

Inspection of warehouses, premises, territories;

Examination financial condition participants in customs relations, their reporting, as well as accounting of material objects.

Without customs declaration, customs control is impossible. It is impossible to export property without drawing up a customs declaration and performing other actions required when exporting products from customs territory. The implementation of customs control measures ends only with crossing the customs border. This is a very important moment, which is why delays and delays often occur in the implementation of customs control measures.

In some situations, authorized bodies are forced to check the data recorded during customs declaration after the release of goods and vehicles from the territory of the customs zone. And they have every right to do so. The law establishes a three-year period during which goods that have lost the status of being under customs control may be subject to inspection by customs authorities. In other words, after the property actually leaves the borders of customs control, the right of control itself does not cease to operate, that is, the scope of control extends over time. For another three years, products (goods, vehicles, etc.) can be subjected to control in the form of a documentary check, since they cannot be physically checked. During this period, they may even lose their material form and their existence will be confirmed only by customs declaration documents and, possibly, a number of other documents. Members of the Customs Union can increase the three-year period at the level internal laws their states. But in general, according to Art. 99 of the CU Code, this period cannot exceed five years, otherwise it will exceed the boundaries of reasonableness and expediency.

What forms of customs declaration of goods are there?

Legal regulation Customs services allow the use of three forms of customs declaration.

Oral– provision orally to customs officers of information regarding the absence of products subject to mandatory inclusion in the customs declaration. This application form is allowed for use by individuals when transporting non-commercial cargo, luggage, and personal belongings through customs control. Oral customs declaration is used in two passenger corridor systems. In this case, a person intending to use an oral form of customs declaration follows through the “green corridor”, which reduces inspection time and simplifies the control procedure itself.

Electronic customs declaration goods involves informing customs services regarding cargo transported across the border using electronic means of communication.

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

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

To certify an electronic customs declaration, a special digital signature. Verification of declarations made in this form is carried out by a specialized information system no later than three hours after taking. When individuals cross the border privately, electronic declaration is not used.

What types of customs declaration of goods are there?

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

According to the nature of the procedure

Incomplete customs declaration involves the provision of partial information and is acceptable for use in relation to both imported and exported goods. This type of declaration is used in situations where it is not possible to declare the full amount of necessary information for objective reasons that do not depend on the entity submitting the declaration. To complete the data in full after an incomplete declaration, from 45 days (imported products) to eight months (for exported goods) are provided.

Full customs declaration legal entities declaring goods whose movement is related to foreign trade activities.

Temporary type of declaration applicable to exported domestic goods in situations where there is no complete amount of data for calculating customs payments.

Preliminary customs declaration goods is intended for registration of foreign-made goods before their importation or in cases where the products have not completed the transit procedure.

By types of declaration and method of completing the declaration

Customs declaration of goods used when transporting goods during commercial transactions.

Transit customs declaration applies to goods placed under the transit procedure. Transit customs declarations may include shipping and commercial documentation.

Passenger declaration applied by individuals in relation to goods transported for the purpose of using for their own needs. Filling out a passenger declaration can be carried out if you have reached the age of 16 years and is used when moving goods by individuals for subsequent personal use.

Customs declaration of goods and vehicles carried out when crossing borders by vehicles engaged in international transportation. Such a declaration may include standard forms of documentation and is used for international transport.

The standards for filing and processing the above-described options for the declaration are regulated by the CU Commission. The data entered during customs declaration, including the necessary codes, may differ for different types of declarations, as specified in Art. 181 and 182 of the Customs Code of the Customs Union. The list of data required for declaration is determined by the range of information. According to them, as well as data for statistical accounting of customs and ensuring the possibility of applying the legislative norms of the Customs Union countries, customs payments are calculated.

Goods subject to customs declaration

According to the standards described in the agreements, products are placed under customs clearance and declaration when the goods cross the borders of the Customs Union. Customs declaration of goods in the Customs Union for entities that need to replace a previously declared customs procedure with another has its own distinctive features. Before considering in detail the issues of obligations regarding the implementation of declarations, it is necessary to clarify the definition of the phrase “customs border of the vehicle”. It is known that Art. 2 of the Customs Code of the Customs Union indicates that the customs zone of the Customs Union includes the territories of Belarus, Kazakhstan, the Russian Federation, as well as objects located outside the borders of the union, over which the jurisdiction of the participants of the Customs Union applies. Declaration of compliance with the Customs Union in relation to goods is carried out within the customs borders of the Customs Union and objects falling under the jurisdiction of the states participating in it.

Registration for customs purposes is carried out in any of two options: “declaration of the Customs Union” and “declaration of foreign goods”.

Goods of the Customs Union are:

Products, the release process of which took place within the customs borders of the Customs Union;

Goods moved within the borders of the Customs Union and received the appropriate status of “customer union products” on the basis of the Code or agreements between the participating countries of the Customs Union;

Products, the manufacture of which from the goods specified in the previous definition, or foreign goods, is carried out on the territory of the member countries of the Customs Union (based on subclause 37, clause 1, article 4 of the Customs Code of the Customs Union).

All products that, according to the specified characteristics, cannot be classified as CU products, for customs purposes can be considered as foreign goods. Such goods have a special legal status. The movement of CU products within the single territory of the CU customs is carried out without any restrictions and without the use of customs formalities in relation to them. Foreign-made products are placed under customs control procedures throughout the entire period of stay within the customs borders of the Customs Union. The Customs Code regulates the specific procedure for customs operations necessary for the clearance of foreign-made products, as well as the rights/responsibilities of entities that have the authority to move foreign-made products and the time periods allocated for performing actions that are relevant from a legal point of view.

Products foreign origin, moved within the Customs Union and, according to the Customs Code, received the status of a Customs Union product through the declaration and customs clearance procedure, can be transported without any restrictions throughout the customs territory of the Customs Union. An example is the case when, in order to acquire the status of CU products, imported goods are placed under the release regime for the purpose of consumption within the CU. It is then understood that imported products can be used and disposed of without certain restrictive measures. Customs control over the declaration of imported goods provides for the receipt by foreign goods of statuses of the following types:

Release for consumption within the vehicle;

Refusal in favor of the country;

Re-import operations.

The placement of products under a certain registration procedure with declaration is regulated by clause 1 of Art. 179 of the Customs Code of the Customs Union. This article notes other cases when products transported across the customs borders of the Customs Union are not subject to declaration:

Transport used for transportation between countries (Chapter 48 of the Customs Code of the Customs Union);

Products of private individuals for personal use(Chapter 49 of the Customs Code of the Customs Union);

Supplies (Chapter 50 TC TC).

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

Procedures for customs declaration of goods can be carried out by the entity carrying out the movement of products or its representative (declarant). Customs representatives are legal entities representing the states of the Customs Union who have the opportunity to interact in the legal field with the subjects of the declaration. They are authorized, in cooperation with customs officers, to carry out operations provided for by the Customs Code. The institution of customs representatives is described in Art. 12–17 of this Code. Its use is exclusively in accordance with national characteristics CU countries. This provision is due to the difference in the regulations for entering subjects into the register of customs representatives in the laws of the participating countries. The establishment of permissible powers for performing customs declaration operations occurs on the basis of Art. 186 of the Customs Code of the Customs Union. To summarize existing rules, then we can say that in order to obtain the rights to act as a declarant it is necessary:

Registration of a foreign trade transaction from a person who has entered into a contract for the transportation of goods across the border of the CU states;

Availability of rights to own, use/dispose of products in the absence of a foreign trade contract.

Based on such provisions, it becomes obvious that the ability to be a declarant is determined by the presence of confirmed rights to the products in respect of which the declaration is applied. Thus, it is possible to trace the connection between the legal rights to dispose of products as part of the cargo (including the possibility of its destruction) and the powers of the subject as a declarant.

For situations where, when accompanying goods through customs control, citizens of states participating in the Customs Union are not present, according to Art. 186 of the Code (clause 2), the following may declare as a declarant:

Private individuals who transport products for own use;

Subjects, for which preferential conditions for customs declaration apply(representatives of diplomatic institutions or official missions of countries, funds, communities, as well as other foreign citizens who have received a special status on the basis of interstate agreements);

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

Subjects who have the right to dispose of products during the contract, in which one of the parties is registered on the territory of the vehicle.

For customs transit regimes, the list of entities that are authorized to carry out declarations includes all of the above-mentioned persons plus forwarders (subject to registration in the territory of the Customs Union) and representatives of transport companies transporting transit cargo.

Certain difficulties in the process of establishing the existence of rights to customs declaration of products arise due to the existence of two sources, which must be taken into account to determine the declarants. In addition to the Customs Code and other legislative acts of the Customs Union, it is necessary to take into account the provisions of civil legal acts of the Union states.

The most controversial provisions include the interpretation of the concept of “foreign economic transaction”. There is no detailed definition either in the Customs Code of the Customs Union itself or in the provisions of the current legislation of the CU participants. Before the formation of a single customs space within the Union, any economic transaction between entities registered in various countries, fell into the category of foreign trade activities. Since the formation of the Customs Union, a conflict appears, which consists in the interpretation of a foreign economic contract between representatives registered in the territory of the Customs Union, but who are taxpayers different countries. From the point of view of state customs territories, such a transaction must be accompanied by a declaration in accordance with foreign trade requirements. Everything would be correct if the products crossed the borders of the Customs Union. If there is no such point, then in matters of establishing the rights of the declarant one should be guided by Art. 186 of the Customs Code of the Customs Union, which describes all possible options definitions of the declarant.

When considering the issue of determining the powers of a potential declarant, it is necessary to note some features of the transitional standards that are presented in Art. 368 of the above Code. This indicates the admissibility of customs declaration in the Customs Union under the following conditions:

Declaration of goods at the customs of the member states of the Customs Union can be carried out by entities that are registered and permanently reside on the territory of the Customs Union state, except for cases that allow declaration by foreign citizens (described in paragraph 2 of Article 186 of the Customs Code of the Customs Union);

Declaration can be carried out by representatives of consular and diplomatic missions, as well as international organizations countries of the Customs Union, subject to submitting a declaration to the customs services of the country in which they are located.

The presence of transitional provisions in matters of establishing the competence of customs declarations by entities is explained by the fact that currently uniform legal standards are already applied in the customs sphere, but there is still no unification of currency, tax, banking and other legislation. At this stage, there is no single VAT rate, general standards for identifying taxpayers and their registration, and there are a number of other contradictions relating not only to legal, but also organizational or technical issues. This situation determines the presence of transitional norms in the legal documents of the Customs Union. This allows us to create the most favorable conditions for customs declaration and control of the release of goods in the Customs Union. Current regulations require that business entities declare the customs value of goods to the authorities of the states in whose territory they are registered. This provision does not apply to products traveling under the customs transit regime, under which declaration by foreign entities is allowed.

In what cases is customs declaration of goods for personal use possible?

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

Article 36 4 of the Customs Code of the Customs Union contains definitions of those goods that can be regarded as intended for personal use. These are those things that are used or created for personal use, for household needs not related to business activities. They are usually transported across the border in accompanied or unaccompanied baggage, using international postal items, by delivery by a carrier, and so on (Article 353 of the Labor Code of the Customs Union).

A special simplified procedure for moving goods is provided for individuals. Methods for moving goods intended for personal use are distinguished by a smaller set of procedural requirements, hence this procedure is called simplified. But it is necessary to take into account that the quantity and value of such goods should not exceed the value established for this category of objects, otherwise they will no longer be able to be subject to customs tariff regulation as those transported under a simplified procedure. The simplified procedure often implies the exemption of an individual transporting property across the border from paying customs duties and taxes.

How to find out the purpose of moving objects? How to distinguish goods for business activities from goods for personal consumption, since the border is often very arbitrary? The assignment of objects to one category or another is carried out by the customs authorities themselves, but on the basis of an application from the subject of movement - an individual. A person, moving goods across the border, informs customs representatives about the category to which he himself classifies the objects being moved (reports orally or using a customs declaration in writing). Further assessment must be made by the customs authorities themselves, applying a risk management system. Representatives of the authorized body take into account not only the quantitative and cost characteristics of the goods, but also the frequency of the individual crossing the state border and transporting goods through customs.

IN daily activities customs authorities The criteria for determining the purpose of goods are applied in the following order.

Properties of goods, their purpose. If traditionally this type of goods is not used in everyday life and does not have such consumer properties that would suggest the possibility of using the object for personal purposes, then representatives of customs authorities usually classify such goods as objects intended for business activities.

Number of goods. Obviously, if an individual transports a huge amount of homogeneous goods (for example, dresses of the same style, color, but different sizes), then it is unlikely to be able to convince customs officials that these items are intended exclusively for the person’s personal consumption. It is necessary to assess how much the volume of goods exceeds the actual consumption capabilities of a given person or his family in order to assert that the goods are being moved for business purposes.

Frequency of movement of goods across the customs border. It is reasonable to assume that if the same individual periodically transports similar goods across the border, albeit in small quantities, he most likely does so for business purposes. The same can be said about mail sent between the same entities simultaneously or within one month. Such items can quite reasonably be regarded as intended for business purposes.

If the customs declaration of goods by an individual regarding the purpose of the object does not coincide with the assessment of customs officials, then the opinion of the latter shall prevail. It must be remembered that the needs of individuals moving goods across the border are individual, and the properties of the goods can be very different. Therefore, each case of transportation of goods is considered separately. Customs officers usually take into account the following facts:

Family composition of an individual;

The usual human need for such goods;

Place of work (if any);

Place of residence (territory of the Customs Union, proximity to the border);

Purpose of the trip, frequency of trip repetitions;

Assortment of objects moved across the border;

Documentary evidence of the purchase of these goods at retail;

Frequency of movement of identical goods by different individuals.

The survey may reveal other relevant factors.

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

According to customs rules, the purpose of use of imported goods must be indicated in the personal statement of the person crossing the border. By filling out the form given in the annex to the Agreement “On the procedure for individuals to move goods for personal use through the CU TG and perform customs operations related to their release,” the individual indicates the fact of acquiring property on the territory of the CU, as well as whether the products are for personal use . Such a statement must coincide with the information that is present on the packaging of the goods, on tags, labels and other documentation, if any.

The law contains a range of goods, products, and property that cannot be recognized as being transported for personal use. Here list of goods that are not classified as goods for personal use:

Central heating boilers;

Natural diamonds;

Tanning salons;

Hardware and equipment for photo laboratories;

Those goods for the export of which the state has established certain duties. Export duties are not imposed on slaves and seafood (except sturgeon caviar) weighing no more than 5 kilograms; sturgeon caviar weighing no more than 250 grams; fuel poured into the tanks of a vehicle for personal use, or in a separate container - maximum 10 liters;

Precious metals and gems customs value of more than 25 thousand dollars in equivalent;

Internal combustion engines, except engines for watercraft;

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

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

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

Trailers for transporting cars;

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

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

Instruments, equipment and models intended for demonstration purposes;

Medical, surgical, dental or veterinary furniture; barber chairs and similar chairs;

Games operated by coins, banknotes, bank cards, tokens or similar means of payment;

Goods subject to export control in accordance with the legislation of a member state of the Customs Union.

Unfortunately for participants in customs relations who move products, this list is not exhaustive. To the even greater regret of customs officers, they need to have a truly deep knowledge of the law and an analytical mind in order to correctly and accurately determine the possibility of importing/exporting products in each specific case. It would be much easier if everything was limited to one instruction.

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

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

What does customs declaration of the value of goods mean?

The Customs Code of the Customs Union dedicated Art. 65 the concept of declaring the customs value of goods. The concept of “declarant” is used here - a person who declares goods transported across the border. An entire chapter of the Customs Code of the Customs Union is devoted to the customs declaration procedure (Chapter 27). Individuals who transport goods across the customs border solely for personal use are not required to make a customs declaration of the goods. For these participants in customs relations, a different procedure for crossing the border of the Customs Union is provided. And it is contained in ch. 49 of the Customs Code, supplemented by intergovernmental acts.

The procedure for filing a declaration is described in paragraph 1 of Art. 65 TK. Thus, the declarant draws up an application addressed to the customs authority about those goods that he plans to move across the border, about the chosen form of movement (customs procedure). The application also indicates the properties of the product that are important for the implementation of the procedure. An integral component of customs declaration in the prescribed form is the indication of the customs value of the goods.

In addition to the value itself, the declarant is obliged to indicate how this value was identified (clause 2 of Article 65 of the Labor Code): the method used to determine the value of the customs value, the circumstances of the foreign economic transaction that formed the customs value of the goods. When providing this information, the declarant must attach the necessary documents to confirm it. There are several methods for determining customs value, which are described in the Agreement “On Determining the Customs Value of Goods Moved Across the Customs Border of the Customs Union.” These are the methods:

When dealing with imported goods;

In transactions with identical goods;

In transactions with similar goods;

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

Addition method (calculated value);

Reserve (combined) method.

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

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

To choose one or another method, you need to have a clear idea of ​​exactly which cases it concerns and how it can be applied in practice. For example, methods relating to identical or homogeneous goods cannot be used without understanding the definition of the concepts of homogeneity and identity within the framework of customs legislation. Such definitions are given in Art. 3 Agreements. If the goods are neither identical nor homogeneous, the declarant may apply addition or subtraction methods to his goods. And only as a last resort, a combined method is used (clause 1, article 10 of the Agreement).

The matter of determining the customs value of goods within the framework of customs declaration is fraught with some difficulties, so it is better to solve this problem not on your own, but by consulting in advance with customs officials. The procedure for agreeing the price is given in Art. 52 Federal Law dated November 27, 2010 No. 311-FZ “On customs regulation in the Russian Federation.” An interested party may submit a written request to customs. And such a request will become an indisputable basis for customs officers to respond to the applicant, that is, to provide information about the customs declaration also in writing within one month from the date of receipt of the request. Customs officials do not have the right to preliminarily determine the customs value (Article 113 of the Federal Law “On Customs Regulation in the Russian Federation”). But employees of authorized bodies are still obliged to provide adequate and timely information. Thus, if the information within the consultation was provided untimely, not in full, or is unreliable, then this fact may cause losses to the applicant. Losses can be compensated in court on the basis of the norms of the Civil Code of the Russian Federation (Article 16, 1069 of the Civil Code of the Russian Federation).

There is a rule (Article 11 of the Agreement) that allows the declarant to receive imported goods in the manner established by the laws of the Customs Union, if at the time of importation of goods it is impossible to determine their exact value due to the lack of certain elements (documentary information) of the foreign trade transaction, without for which calculation of the customs value of goods is not possible.

The methods listed in paragraph 3 of Art. should be distinguished from customs declaration methods. 65 TK. The main method of customs declaration is a statement of customs value in the declaration of customs value, as well as in the declaration for goods. But the first method has the advantage. The second applies only when the DTS is not provided for by law and customs officials do not put forward a reasonable requirement for its completion.

It should be noted that the declaration of customs value is mandatory element customs declaration in most cases, declarations for goods without DTS are usually not accepted. Consequently, the declaration of customs value must certainly be submitted along with the declaration for the goods. In addition, customs officers are provided with a set of documents that serve as the basis for reflecting information in the declaration. Supporting documentation is another integral part of customs declaration.

The declaration of customs value must be completed electronically and on paper. Two copies in paper form are drawn up: one for the declarant with a mark from the customs authority, and the other for customs.

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

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

What documents are required for customs declaration of goods?

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

Documents on the basis of which the competence of customs declaration by a specific entity can be established.

Documentation that certifies the fact of a foreign economic contract, or other documents confirming the competence of disposal/ownership/use of goods moving across the customs border.

Documentation for the transportation of goods.

Documentation that serves as confirmation that all current prohibitions/restrictions in relation to this type of product have been observed.

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

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

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

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

Documentation on the basis of which it is possible to adjust the deadlines for making customs payments (taxes, duties, etc.).

Documentation on the basis of which the customs value is declared.

Confirmation of the fact of compliance with the standards of the currency regime, which corresponds to the legal acts of the countries of the Customs Union.

Registration documentation of transport used for international transportation during customs transit procedures.

What is the procedure for customs declaration of goods

Declaring goods to customs authorities requires clear regulation of the actions of a customs declaration specialist on the part of the customs office and on the part of the declarant.

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

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

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

On studying the customs declaration document Customs officers are given no more than 2 hours.

Decision to register a declaration or to refuse accepted on the basis of an inspection with the identification/absence of facts of violation of customs rules.

If the decision is positive Upon acceptance of the declaration, it is assigned an individual registration number.

If the decision is negative Upon registration of the declaration, the declarant receives a written refusal indicating the factors that influenced such a decision.

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

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

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

Documents for customs declaration were prepared without complying with established requirements (absent necessary information, the declaration was submitted in the wrong form, there are no corresponding signatures/stamps of the enterprise);

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

When submitting a customs declaration for products without performing operations that must be completed before the customs declaration (for example, the transit procedure has not been completed).

What are the pitfalls of customs declaration and release of goods?

The procedure for customs declaration of goods has some problematic issues. This category primarily includes intentional actions to violate the legal norms of a certain country, errors of the carrier or a representative of the customs service. IN modern practice The following pitfalls most often arise.

Inaccurate execution of customs declaration documentation or its incomplete completion. When the absence of a mandatory document or the presence of errors in it is revealed, measures may be taken to limit the release of cargo across the customs border. In this case, the goods are placed in the warehouse until the necessary properly completed documentation is provided.

Violation of legal norms. In the event of an erroneous failure to include goods in the declaration or a deliberate attempt at smuggling, customs officials may apply a measure of arrest to the cargo, and administrative/criminal liability measures to the entity that committed such a violation.

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Imported goods have firmly entered people's lives and have become an integral attribute of most store shelves and counters. Every time a product crosses the border, it is necessary to make a mandatory declaration of goods. Customs declaration of goods is a very labor-intensive and complex process. In order to complete the entire procedure correctly, it is necessary to correctly fill out all the forms and prepare a number of all required documents. To make this process easier, it is better to contact specialists knowledgeable in this matter.

Prices for customs declaration

Advantages of declaring with a customs broker Russo Logistics

Customs broker Russo Logistics consists of professional and united people who can help with any customs operations. By contacting us, you can be sure that the following conditions will be met:

• In conditions of increased rush, all operations will be performed in a short time, which will significantly save time;
• The entire package of documents required for customs declaration of goods will be issued in accordance with all foreign trade regulations;
• If any issues arise with the customs authorities, all of them will be resolved without the direct participation of the customer;
• Thanks to the optimized declaration of goods, a minimum of funds will be spent when registering cargo.

This company has been active since 1992. During this time, the company's staff has accumulated a large number of highly professional employees who showed themselves from the highest position during customs procedures. The main principle of Russo Logistics is that an individual program is prepared for each client. Due to established relationships with customs authorities, all issues arising in the process of processing documents will be quickly resolved.

Customs declaration process

When moving goods across the border, it is necessary to perform customs declaration, one of the functions of which is the declaration of goods. Its essence is to ensure that all goods that have been moved across the border are properly registered. In this case, it is necessary to describe information about all goods and vehicles when submitting them to the customs authority. In this case, Russo Logistics company performs the following functions:

• Notifies customs authorities about cargo that moves across the border;
• Guarantees the legality of the movement of goods across the border;
• Ensures that the goods correspond to the description provided in the declaration.

To declare goods, you must write a written statement in the customs control zone. This application is filled out in the prescribed form and describes the exact details of the cargo being transported. The application submitted must be on behalf of the declarant who declares the goods being transported. The declarant must also complete all documentary support, pay the duty for the cargo and provide it to the customs service. That is why, with the correct declaration of goods, you can significantly save both the time required to complete all procedures and the funds that were paid to provide the cargo.

Customs committee employees check the actual compliance of the cargo and its detailed information. During the inspection process, the customs officer performs the following procedures:

• Checks whether the documents correspond to the declared goods and vehicles;
• Inspection of all goods and vehicles;
• If necessary, customs inspection of the cargo is carried out.

What is required to declare cargo?

In order to declare the cargo, it is necessary to indicate the information about it that is necessary for the calculation of customs duties. When filling out the declaration, you should indicate:

1. The declarant declares the customs regime;
2. Information about the declarant himself, about the customs broker and about the recipient of the goods;
3. Information about the transport used to transport the goods;
4. Basic information about the product: in which country it was produced, its full name. Description of its characteristics, the country from which the cargo was sent, its weight and customs value.
5. Information on customs duties;
6. All data that accompanies a foreign economic transaction;
7. Data that indicates compliance with the restrictions of Russian legislation;
8. Information about the documents required for declaration;
9. Personal data about the person with whose help the customs declaration was drawn up;
10. The date this document was completed.

If the declaration will be used to account for currency transactions, this information must also be indicated in the declaration.

After filling out the document, it must be certified by the person who compiled the declaration. It must be signed by all employees of the originator and certified with a seal.

Features of goods declaration

You can make a customs declaration at any customs department that has the right to accept a declaration on the transported goods. However, sometimes it becomes necessary to create special customs authorities. Cases in which it is necessary to create special bodies:

• If there is a transportation of cultural property, radioactive substances, which require the use of special laboratory equipment;
• Use of various types of transport: rail transport, sea transport, airplane and others;
• Movement of goods that violate the conditions of Russian customs legislation;
• Transportation of cargo that contains goods of intellectual value of the Russian Federation.

If the transported cargo meets at least one of these points, then it must be declared and inspected by a special customs authority.

Deadlines for filing a declaration

When goods arrive in the customs territory of the Russian Federation or during the process of declaring goods not at the place of their arrival, the declaration must be submitted no later than 15 days from the moment the cargo is presented to the customs control authority.

If the products that are subject to declaration were released before the application was submitted, then the customs document must be submitted 45 days from the date of release of the goods.

In the event that the declarant cannot meet the allotted deadlines, the customs committee may extend the deadline for submitting documents. However, there should not be a violation of the customs storage of goods.