We explain the terms of customs declaration. How is customs declaration carried out?

Introduction

Theoretical provisions customs declaration goods

Practice of application of goods declaration

Problems arising when declaring goods and ways to solve them

Conclusion

Appendix A. Technologies for electronic declaration of goods

Introduction

Customs declaration today is carried out for goods and vehicles imported into the territory Customs Union or Russian Federation, and exported beyond its borders. Mandatory declaration applies not only to goods in case of import or export, but also to passenger luggage, hand luggage, currency, valuables moved across the customs border.

Correctly and timely customs declaration of goods and vehicles is the key to smooth border crossing, and, as a result, their delivery to their destination, which can be extremely important in the case of special temporary arrangements for the supply of goods.

Customs declaration is a statement to the customs authority in a customs declaration or in another way (in written, oral, electronic or conclusive form) of information about goods, about their customs procedure and other information necessary for customs purposes. Goods are subject to declaration to customs authorities when they are moved across the customs border or when the customs procedure is changed.

In the context of the rapid and purposeful development of modern information technologies, automation of production and document flow of all sectors of the economy, electronic declaration and its implementation in the territory of customs posts are of particular importance. The topic is relevant due to the fact that the transition to electronic declaration without submitting any paper documents to the customs authorities, today, is one of the priorities of the Federal Customs Service of Russia, the Government of the Russian Federation and the Ministry of Economic Development.

The purpose of the work is to study the features of customs declaration of goods. To achieve the goal, the following tasks are set:

reveal the concept and determine the purpose of customs declaration;

designate forms for declaring goods and vehicles;

analyze customs declaration technologies used by customs authorities;

identify the main problems of customs declaration and determine ways to solve them.

The object of the study is the activities of customs authorities in the field of customs declaration. The subject of the study is the customs declaration of goods and vehicles.

In the process of conducting the research, legal acts regulating the procedure for declaring goods, textbooks on customs affairs, as well as periodicals and Internet resources containing the latest information on the chosen topic were used.

1. Theoretical provisions of customs declaration of goods

1 The concept and essence of customs declaration

Customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods or for other purposes established in accordance with the Customs Code of the Customs Union.

Goods are subject to customs declaration when placed under a customs procedure or in other cases established by customs legislation.

Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf of and on behalf of the declarant, and is also carried out in written and (or) electronic forms using a customs declaration.

Declarants can be persons of member states of the customs union, as well as foreign persons, as well as a carrier, including a customs carrier, or a forwarder, if he is a person of a member state of the customs union.

For failure to fulfill obligations, as well as for the statement of false information specified in the customs declaration, provided for by customs legislation, the declarant is liable in accordance with the legislation of the member states of the customs union.

When customs declaring goods, depending on the declared customs procedures and persons moving the goods, the following types of customs declaration are applied:

a) declaration of goods;

b) transit declaration;

c) passenger customs declaration;

d) declaration for the vehicle.

The forms and procedure for filling out a customs declaration are determined by a decision of the Customs Union Commission.

Transport (transportation), commercial and other documents containing information necessary for the release of goods in accordance with the customs procedure, in cases and in the manner determined by the Customs Code of the Customs Union or a decision of the Commission of the Customs Union, can be used as a customs declaration.

The list of information to be indicated in the customs declaration is limited only to information that is necessary for the calculation and collection of customs duties, the formation of customs statistics and the application of the customs legislation of the customs union and other legislation of the member states of the customs union.

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 or has not made a decision to conduct other forms of customs control in relation to the goods.

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. An exception will be those information, the entry of which is within the competence of the customs authorities, adjustments to the customs value of goods and changes after the release of goods of 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.

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.

Such documents include:

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

) documents confirming the completion of a foreign economic transaction, or other documents confirming the right to own, use and dispose of goods not within the framework of a foreign economic transaction;

) transport (shipping) documents;

) commercial documents available to the declarant;

) documents confirming compliance with prohibitions and restrictions;

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

) documents confirming the country of origin of goods;

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

) documents confirming payment and security for payment of customs duties;

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

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

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

) a document confirming compliance with the requirements in the field of currency control;

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

If these documents do not contain the information declared in the customs declaration, other documents are submitted on the basis of which the customs declaration is completed. When customs declaring goods in accordance with the terms of the declared customs procedures, in addition to the specified documents, other documents may be submitted that correspond to the specifics of these customs procedures.

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 goods, and 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 for the purpose of placing them under the customs procedure, is submitted within 30 (thirty) days from the date entry into force:

court decisions on exemption from criminal (administrative) liability;

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

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

decisions of a court or customs authority (official) to bring to administrative or criminal liability.

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. 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.

The customs authority has the right to refuse the declarant or customs representative to register a customs declaration. In case of refusal of registration, the customs declaration and submitted documents are returned to the declarant or customs representative. The customs authority registers or refuses to register a customs declaration within no more than 2 (two) hours from the date of filing the customs declaration.

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

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.

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

Customs declaration of goods is an integral part of customs operations related to the placement of goods under one or another customs procedure. All documents and information specified in them are necessary to control the flow of goods moved across the customs border, as well as the activities of participants in foreign trade activities.

2 Customs declaration forms

The written form of customs declaration includes the possibility of submitting:

customs declaration in the prescribed form;

a statement drawn up in any form;

transport (shipment) document.

Individual customs declaration forms vary depending on who is declaring the goods.

In the field of foreign economic activity, the established form of goods declaration (DT) is used. The prototype of the DT is the single administrative document (SAD), used for customs declaration of goods in the countries of the European Union.

The list of information to be indicated in the customs declaration is limited only to that information that is necessary for the purposes of:

calculation and collection of customs duties;

formation of customs statistics;

application of customs legislation (verification of compliance with the requirements of the selected customs procedure or special customs procedure).

In order to obtain a general idea of ​​the documents used for customs declaration, they can be divided into the following groups.

) Organizational documents. Organizational documents include constituent and registration documents, that is, documents confirming information about the declarant (customs representative). Here you can also note identification documents, that is, documents certifying the authority of the declarant’s representative to submit a declaration of declaration.

) International sale and purchase agreements 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. Documents in this group include documents confirming transactions related to the movement of goods across the customs border (invoices, shipping and packing lists, specifications and other documents).

) Transport (shipping) documents (bill of lading, railway waybill, etc.). These documents, as a rule, reflect the features of transportation of goods used by customs authorities for the purposes of monitoring the correctness of calculation of the customs value of goods and checking the route of its movement.

) Customs documents. Customs documents are characterized by the fact that they are drawn up exclusively for customs purposes.

) Payment and authorization documents not covered by previous examples. These are documents such as licenses (issued by the Ministry of Economic Development and Trade of the Russian Federation for the right to import/export certain types of goods), certificates of conformity, certificates confirming the country of origin of goods, payment orders, customs receipt orders, bank guarantees to ensure payment of customs duties, etc. .).

The proposed grouping of documents has to a greater extent theoretical-cognitive rather than practical significance, since the same document can perform several functions.

When declaring goods electronically, the specified documents and information are submitted to the customs authority in the form of electronic documents. These documents are certified with an electronic digital signature. The verification of the electronic declaration is carried out using the information system of the customs authority and must be completed within three hours of working hours from the moment of its acceptance.

One-time submission of electronic documents is allowed (including before filing the first electronic declaration), which are subsequently used for declaring various parties. These documents are called electronic long-term documents and are subject to inclusion in the electronic archive. The electronic archive is assigned an individual number, sent to the declarant in the form of an authorized message. In the future, when declaring goods, electronic long-term documents placed in the electronic archive are not re-submitted to the customs authority.

It is necessary to distinguish between forms of customs declaration and methods of declaring goods.

3 Methods of customs declaration of goods

In accordance with the Federal Law “On Customs Regulation in the Russian Federation”, it is possible to highlight the features of customs declaration, or, in other words, methods of customs declaration.

Features of declaring goods of different names contained in one shipment, indicating one classification code.

In accordance with paragraph 1 of Article 216 Federal Law“On customs regulation in the Russian Federation”, at the request of the declarant, goods of different names contained in one consignment can 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. Moreover, 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 highest level of the excise tax rate is indicated, and if the excise tax rates are equal, the highest level of the value added tax rate is indicated. Goods imported into the Russian Federation, as well as exported from the Russian Federation, not subject to import or export customs duties, respectively, may be declared indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, corresponding to the product whose value is the highest in the consignment.

However, in any case, when declaring goods of several types indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, the rates of customs duties and taxes corresponding to this classification code are applied to all such goods.

In addition, the comparability of the types of rates being compared should be taken into account. That is, it is impossible to compare the rate determined as a percentage of the customs value of the goods (ad valorem rate) with the rate determined in monetary terms per unit of transported goods (specific rate). In turn, comparison of specific rates should also take into account the comparability of units of measurement of goods (kilograms, liters, etc.).

Main purpose of application this method customs declaration is to simplify the processing and calculation of customs duties and taxes, since it is not necessary to separate each product from the shipment and calculate customs payments for it (for example, when moving various components, goods for assembly, construction, food products for retail sale in supermarkets, etc. .d.).

Features of declaring goods in unassembled or disassembled form, including incomplete or unfinished form, transported within a specified period of time.

Goods in unassembled or disassembled form, including incomplete or unfinished form, the import or export of which is expected in several consignments during a certain period, may be declared (including by a person who is not an authorized economic operator) indicating one classification code for the Commodity nomenclature of foreign economic activity, subject to the following conditions:

availability of a decision on the classification of goods confirming the classification of goods in unassembled or disassembled form, including incomplete or unfinished form, according to the classification code of completed or complete goods issued federal body executive power authorized in the field of customs affairs (FTS of Russia), a person authorized to act as a declarant of goods, before declaring the goods or its components;

supply of components of goods to one recipient when importing this product as part of a foreign economic transaction concluded by this person, or as a contribution to the authorized capital of the recipient, and when exporting goods - supply of components of goods by one sender as part of a foreign economic transaction concluded by this person;

Customs declaration of imported goods is carried out to one customs authority in accordance with the customs procedures for release for domestic consumption or free customs zone.

Before declaring goods, the import or export of which will be carried out in an unassembled or disassembled form, including incomplete or unfinished form, the declarant sends to the customs office in the region of activity of which the goods will be declared, a written notification of planned deliveries, attaching a copy of the decision on classification certified by the declarant. Each individual consignment of goods imported or exported in an unassembled or disassembled form, including incomplete or unfinished form, is subject to presentation to the customs authority where customs declaration will be carried out.

No later than 30 days after the day of import or export of all components of the goods, a final declaration for the goods must be submitted to the customs authority, indicating the classification code according to the Commodity Nomenclature of Foreign Economic Activity in accordance with the decision on classification. The deadline for filing the final declaration for the goods must not exceed one calendar year from the date of registration of the application for conditional release (application for the release of a component of the exported goods) of the first batch of goods. The deadline for filing the final declaration for the goods may be extended by the customs authority upon a written reasoned request from the declarant, which also indicates the deadline required for the declarant to submit the final declaration for the goods. The total period for filing the final declaration for the goods in this case cannot exceed three years from the date of registration of the application for conditional release (application for the release of a component of the exported goods) of the first batch of goods.

Incomplete customs declaration.

Submission of an incomplete customs declaration is possible both for imported foreign goods and for exported goods. Incomplete customs declaration is permitted provided that the declarant indicates in the incomplete declaration the following information:

necessary for the release of goods;

necessary for the calculation and payment of customs duties;

confirming compliance with prohibitions and restrictions;

allowing to identify goods based on the totality of their quantitative and qualitative characteristics.

The declarant has the right to rely on the use of this method of customs declaration only if, for reasons beyond his control, the declaration of all information necessary for customs declaration is not possible.

Subsequent submission of missing information, in accordance with Art. 212 of the Federal Law “On Customs Regulation in the Russian Federation”, is carried out within the following terms established by the customs authority:

for foreign goods - no more than 45 days (from the date the customs authority accepted the incomplete customs declaration);

for goods of the Customs Union - no more than eight months (from the date the customs authority accepted the incomplete customs declaration).

When using an incomplete customs declaration, the requirements of customs legislation are applied, as well as the procedure for calculating customs duties, as when submitting a complete and properly completed customs declaration.

Periodic customs declaration.

Periodic customs declaration allows you to submit one customs declaration for the same goods moved across the customs border by the same person during a certain delivery period not exceeding 30 calendar days. Periodic customs declaration is applicable both to foreign goods imported into the customs territory of the Russian Federation and to exported Russian and foreign goods.

During periodic customs declaration of goods the following must be observed:

deadlines for temporary storage of goods;

deadlines for payment of customs duties and taxes.

In the periodic declaration for goods, information is declared based on the quantity of goods planned for import or export during the declared delivery period. The periodic declaration for goods must contain information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with restrictions, and also allowing identification of the declared goods based on the totality of their quantitative and qualitative characteristics.

Periodic customs declarations do not apply to exported goods that are subject to export customs duties or to which restrictions apply.

Temporary periodic customs declaration of exported goods.

When exporting from the customs territory of the Customs Union goods of the Customs Union for which exact information about the quantity or customs value cannot be provided, their temporary periodic customs declaration is allowed by submitting a temporary customs declaration.

Submission of one or more complete and duly completed customs declarations is carried out within the period established by the customs authority upon a written application of the declarant. When establishing such a period, the period required for the actual export of goods from the customs territory of the Customs Union and for obtaining information sufficient to submit a complete and properly completed customs declaration is taken into account. The deadline for filing a complete declaration for goods in respect of goods that are not subject to export customs duties or to which restrictions are not applied cannot exceed eight months from the date of registration of the temporary declaration for goods. In relation to goods that are subject to export customs duties or to which restrictions are applied, the specified period cannot exceed six months.

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

The features provided for by customs legislation related to the declaration of certain categories of goods, or the declaration of goods under certain conditions, for example, if the declarant cannot provide all the necessary information about the product, make it possible to increase the efficiency of customs declaration. As a result, it is possible to significantly increase the efficiency and quality of customs operations and customs control, reduce costs and thereby increase trade turnover.

2. Practice of using declaration of goods

1 Technology for declaring goods

The electronic declaration form ensures automatic processing of the information declared in the declaration in the central database at the level of regional customs departments with the implementation of automatic risk analysis and issuance of appropriate decisions to the authorized official of the customs authority. This form of declaration is carried out using two main technologies ED-1 and ED-2.

Carrying out customs operations through an electronic document management system in the field of customs clearance and customs control of goods and vehicles moved across the customs border of the Russian Federation, or ED-1.

Through the use of software systems that allow electronic document management, acceleration of verification of customs declarations is achieved and an appropriate level of customs control is ensured. Electronic document management represents all documentation related to the implementation of certain customs operations with goods and vehicles, in the form of electronic documents. As a rule, these documents are scanned and loaded into the software available to the declarant. Electronic document management ensures the exchange of data between customs posts conducting customs clearance, customs departments, customs brokers, internal storage warehouses, banks, declarants, etc. Information exchange is carried out using such software systems as: “Analytics”, “Aist-M”, “Pyramid”, “Web-Declarant” and others. In addition, subjects of electronic document management have access to databases that store information about the payment of customs duties, availability of licenses, etc.

Let's consider the technological procedure for electronic declaration using ED-1 technology:

transmission of electronic notification of the arrival of cargo in the area of ​​activity of the subordinate customs authority;

arrived cargo is placed in a temporary storage warehouse (TSW) or a customs warehouse. At this stage, through the electronic exchange of information between the customs service and the warehouse owner, all necessary accounting and control over storage periods is carried out in relation to the arrival at the warehouse and release of cargo;

compiling and sending a copy of the customs declaration over the network or on a floppy disk to the customs authority;

in parallel with the implementation of the customs clearance procedure, including electronic declaration of goods, their customs inspection can be carried out, which allows reducing the time for completing customs formalities;

the electronic declaration of goods (DT) is checked by machine interpretation of a single algorithm of actions by a software package;

if there is a need to obtain additional information regarding the data declared in the DT, then a discrepancy protocol is sent to the functional departments of customs. Thus, information about customs payments, debts and delays may be requested;

Based on the results of checking the electronic customs declaration, the decision to release the cargo to the consignee is transferred to the warehouse.

All stages of the electronic declaration procedure are controlled by an electronic subsystem displaying the current state of the electronic declaration process by transmitting information about the current state this process.

Based on the results of completing the electronic declaration procedure, all relevant information is transferred to the regional database, as well as to the Federal Customs Service of Russia.

A detailed design scheme for ED-1 is presented in Appendix A.

Description of the declaration process in accordance with ED-1 technology, presented in Appendix A in Figure 3.

Data about goods received from the sender is entered into the “Article” through a special program.<#"justify">.2 Customs declaration of goods in the region of activity of the Orenburg customs

Electronic declaration in Russia became a reality eight years ago - in 2002. During this time, this form of customs declaration of goods has undergone significant changes. In addition to electronic declaration, in which the foreign trade participant directly connected to the customs authority using a dedicated channel (ED-1), electronic declaration came via the Internet (ED-2).

The main assistant for a foreign trade participant in the process of filing an electronic declaration for goods is an information operator who has an agreement with the Main Scientific Information Computing Center of the Federal Customs Service of Russia and the necessary equipment. Since 2009, FSUE “ROSTEK” has become such.

The result of his activities are dozens of concluded agreements on information interaction with participants in foreign trade activities and customs representatives (primarily with enterprises of the FSUE "ROSTEK" system located in all regions of the Russian Federation). Over the entire period of operation, more than 3.5 thousand electronic declarations for goods were submitted through the Internet declaration server of FSUE "ROSTEK", and the number of submitted declarations grows monthly in proportion to the growth in the number of technically equipped customs posts (according to the Federal Customs Service of Russia there are more than 150 such posts throughout the country) and the growing interest of foreign trade participants in new technology. This can be explained by the fact that the advantages of electronic declaration, including electronic declaration via the Internet, are obvious both to participants in foreign trade activities and declarants, and to customs officials. This also refutes the popular belief that for a foreign trade participant it does not matter how the customs declaration is submitted - electronically or in paper form. The numbers speak for themselves.

In 2009, the Volga Customs Department became a leader in the number of declarations for goods (DT) issued using electronic declaration, ahead of all customs departments. About a third of all consignments in 2009 were declared electronically, bypassing paperwork and material resources of foreign trade participants.

Figure 1 - Number of customs declarations issued using electronic declaration in regional customs departments for the period 2007-2009.

Today, the share of electronic customs declarations in the total volume is more than 42 percent. This year in the Volga region we can talk not about the introduction, but about the large-scale development of electronic declaration. Moreover, both from the first and second types. During the period from the beginning of this year to the month of March, vocational schools issued more than 12 thousand electronic customs declarations, of which 1,737 were issued using the Internet using ED-2 technology. At that time, 51 customs posts had the ability to process electronic customs declarations using the Internet. By the end of 2010 it is planned that the declaration in in electronic format via the Internet will be able to accept any internal customs post of the Volga Customs Administration.

The practice of using electronic declaration also did not bypass the Orenburg region. To the Orenburg and Orsk customs posts, where electronic declaration was introduced earlier, in 2009 the Iletsk-1 customs post was added, as well as OTO and TC No. 2 of the Orsk customs post. At these posts, by that time, the installation of equipment and software products had been completed that made it possible to carry out customs clearance of declarations for goods through data transmission via the Internet.

Figure 2 - Number of completed DTs in electronic form in 2007-2009.

At the end of 2009, the share of declarations for goods processed electronically from the total customs declaration file (17,608 DT) exceeded 20% (3,644 DT).

At the very beginning, the introduction of this type of declaration in the Orenburg region, as well as in the country as a whole, had its difficulties, both on the part of customs authorities and on the part of participants in foreign economic activity.

However, the focused efforts of customs officials and CJSC ROSTEK - Orenburg, work with large enterprises in the Orenburg region, and training of specialists made it possible to correct the situation. CJSC ROSTEK - Orenburg is one of the largest and dynamically developing enterprises. It is a significant business unit of economic activity in the Orenburg region. The main activities are brokerage and operational services. On February 1, 2010, the first electronic declaration was issued at the Orenburg customs post using the Internet. As the head of ROSTEK-Orenburg CJSC notes, the company tries to keep up with the times and is noted for the effectiveness of its brokerage activities. This can be explained by the highly qualified specialists of the company.

The limiting factor in the use of electronic declaration at the Orenburg customs, first of all, is the purchase of expensive equipment. This fact adversely affects the number of foreign trade participants who would like to use this form of goods declaration. However, the active work carried out in this direction by the customs management with customs representatives and participants in foreign trade activities made it possible to introduce this form of declaration in the region of Orenburg customs activities and make it available to business representatives of the region. By using electronic declaration, foreign trade participants have significantly reduced the time required for customs operations and, accordingly, reduced their costs.

3. Problems arising when declaring goods and ways to solve them

In the “Main Directions of Activities of the Government of Russia for the Period until 2012”, in particular, in the section “Providing national security" and Federal Target Program " Electronic Russia» a number of measures are envisaged aimed at the widespread use of document management systems based on electronic technologies in government agencies. 5-7 years have passed since the start of the implementation of the programs and, already next year, the stage of the Federal Target Program “Electronic Russia” will be completed. This issue is constantly under the control of the President of Russia and the Chairman of the Government of Russia. Every meeting they hold with executive authorities touches on this issue in one way or another.

Indeed, over the past time, much has changed in our attitude towards information transmitted via electronic communication channels. We are no longer surprised by working with banks via the Internet; tax authorities have implemented a system for exchanging information via the Internet. A similar system functions perfectly when submitting and accepting reports to the Pension Fund. The Social Insurance portal also accepts reports in electronic form. The time has come to implement the conceptual decisions of the Russian Government on paperless document flow in customs authorities.

The electronic declaration process consists of conducting a remote procedure for customs clearance of goods, during which the declarant and the inspector can be at any distance from each other and conduct a dialogue via the Internet. Electronic declaration allows you to formalize and speed up most customs clearance and control procedures, and also significantly saves time. In this case, a declarant from one workplace can simultaneously declare goods at different customs posts.

For the successful development of electronic declaration, the following actions have already been taken:

software created;

a working technology for transmitting data electronically has been introduced;

and there is a desire to automate the process of customs clearance of goods and vehicles.

What prevents speedy implementation?

Firstly, the human factor interferes. The inspector who makes the decision to release the goods cannot shift his responsibility to some impersonal electronic process. It may be psychologically difficult for the inspector to accept responsibility without seeing all the paper documents with mastic seals. Perhaps the inspector does not fully understand the significance of the electronic digital signature (EDS) of the declarant. In the process of electronic customs clearance, he constantly experiences the need for paper documents. We are recommended to come to the post for registration with a package of documents, as is practiced during normal registration - “suddenly something needs to be clarified”!

Secondly, there are technological problems with customs clearance. Regarding the technology of customs clearance in Russia, in general, it can be argued that so far it creates, rather than removes, obstacles in the process of international trade. Russia has not yet joined the Kyoto Convention on the Simplification and Harmonization of Customs Procedures and all measures aimed at harmonizing customs operations are still ahead.

The concept of customs control after the release of goods is still in development, as reflected in the very name of the concept. Without this most important component of customs control, it is impossible to imagine electronic declaration. It is necessary to pay close attention to this factor, as one of the significant and constraining electronic declarations, by the Federal Customs Service of Russia. Without subsequent control (customs audit), customs authorities do not have the opportunity to verify the loyalty of a foreign trade participant to the law, and, therefore, before the release of an electronic declaration, customs control will be strengthened by all available means.

More examples of shortcomings in customs technologies, including both control and clearance.

A participant in foreign economic activity, having decided to use ED-2, must have one of his employees monitor the progress of the declaration from the office, and another employee - the ability to quickly resolve controversial issues directly at the customs post. Such issues could include the completion of customs transit. Documents confirming the completion of customs transit and placement of goods in a temporary storage warehouse exist only in paper version.

Another issue is related to customs inspection. It is impossible to upload a customs inspection report in electronic format into the declarant’s program, and the foreign trade participant must sign that a copy of the report has been delivered to him. This means that paper media is also present at this stage.

The write-off of funds should be reflected on payment order- this is a requirement of “internal” customs rules. Without paperwork, such a write-off is not yet possible.

I understand that all these are elements of the transition period, their solution is a matter of the near future. But the implementation of a risk management system by customs is a real problem, which is also very significant for electronic declarations.

There is probably no need to talk about the negligible likelihood of threats being created by enterprises and organizations that have been repeatedly inspected by customs, tax, and many other regulatory government agencies. But the likelihood of customs officers classifying such an organization as a fly-by-night company is very high, which will be reflected in the corresponding risk profile. Risk profiles sometimes pose an insurmountable barrier to electronic customs clearance. Without inspecting 100% of the cargo, it is impossible to complete customs clearance, and a conclusion on the control of a specific product is issued by a specialized customs department. It is impossible to find out what happens while customs officers are carrying out all of the above operations from the information on the monitor. Perhaps regulatory authorities need to work with the criteria for implementing a risk management system. The regulator laid down in the Kyoto Convention on Customs Control - RMS - in our conditions creates additional obstacles to electronic declaration. Let me emphasize that receiving an electronic signature is also a check, so why haven’t any relaxations been created in the RMS for declarants using electronic declarations?

There is another corner of electronic declaration technology that is inaccessible to foreign trade participants. After transmitting the electronic declaration to the customs post, considerable time may pass, but the inspector does not see the transmitted declaration. Where she is, sometimes for an hour at a time, remains a mystery. Maybe there was a failure on the GNIVC server and the entire GNIVC manually pulls out the “electronic plug”, maybe there was a power surge and data loss (the FCS GNIVC server verifies the authenticity of the digital signature and redirects the documents to the customs post server, specified by the participant foreign trade activities).

Thirdly, interdepartmental control. Achieving European standards in Russian customs technologies and technologies of the actively gaining weight of the Customs Union will continue to be complicated by the division of the same thing - the fiscal function of government agencies between two departments, Tax and Customs. Legislators will introduce amendments to the relevant codes, make control not interdepartmental, as is the case now, and it will become easier to control the participant in foreign economic activity - the taxpayer, therefore, electronic declaration will become more realistic.

To solve problems associated with electronic declaration, firstly, responsibility for possible errors in data transfer should be removed from the inspector receiving the electronic declaration. And for this it is necessary to constantly improve the software systems through which information is exchanged between the declarant and the customs officer. The legal framework regulating both the activities of a customs official and the activities of the declarant when using the electronic declaration form will also have a beneficial effect on reducing the “human factor”.

The solution to such problems as delays in the transfer of electronic documents from one customs authority to another or to the declarant, or failures on the server of the State Research and Production Center of the Federal Customs Service is also the improvement of software, training of specialists to competently work with these software and the desire to work in this direction.

The problem of dividing the fiscal function between the Tax and Customs departments is usually associated with the provision of a document confirming the release of goods for VAT refund to the exporter. The solution to this problem is the presence of a telecommunications connection through which an electronically certified confirmation of export from the border checkpoint is sent to the tax service, which, having accepted the electronic confirmation of export, issues VAT refund documents to the exporter.

The answer to the question about the prospects for electronic document management in customs authorities is simple. Preliminary information, the near future when working with electronic documents, and the prospect - virtual communication between those in control and the controlled, will most likely take root and become firmly established in the next decade.

Conclusion

Customs declaration is a statement of information about the goods, the declared customs procedure and other necessary information. Customs declaration of goods is carried out in written and electronic form using a customs declaration. Other documents containing information necessary for the release of goods can also be used as a customs declaration.

Electronic declaration of goods is carried out using two main technologies:

ED-1 (without using the Internet);

ED-2 (using the Internet).

The rapid introduction of electronic declaration, including via the Internet, was facilitated by the emergence of the institute of information operators, which allowed many participants in foreign trade activities, both large and small, to join modern customs technologies. As part of the implementation of the Concept of customs clearance and customs control of goods in places close to the state border of the Russian Federation, the electronic form of declaration of goods is the most appropriate. Carrying out customs operations through an electronic document management system in the field of customs clearance and customs control of goods and vehicles moved across the customs border occurs using software systems. In this regard, the verification of customs declarations is accelerated and an appropriate level of customs control is ensured. Electronic document management ensures the exchange of data between posts conducting customs clearance, customs departments, customs representatives, temporary storage warehouses, banks and declarants.

However, the process of electronic declaration of goods has a huge number of nuances, the resolution of which can ensure the speedy and more competent introduction of this form of customs declaration of goods into action.

Solving all kinds of problems of electronic declaration, such as the influence of the human factor, technological problems of customs clearance, the reluctance of some market participants to spend money on purchasing software and obtaining digital signatures, helps to increase the number of participants in foreign trade activities, speed up the process of passing goods across the border, ensure the safety of customs clearance, etc. to a certain extent, which will ultimately increase trade turnover. Which, unfortunately, is still impossible to fully implement due to the fact that the arrangement of customs posts does not quite meet modern requirements, as well as the fact that time is needed. Time for the adoption and detailed development of the legal framework, for improving the skills and professional literacy of customs officials, especially on the periphery of the country, for improving the system of informing participants in foreign trade activities about all the opportunities available to them.

All of these, and more, are absolutely feasible tasks that we, in the future, will also have to solve. The head of the analytical department of the Federal Customs Service of Russia, Vladimir Ivin, said that the Government had received an initiative from the Federal Customs Service to include in the Federal Law “On Customs Regulation” an article that would establish mandatory electronic declaration.

Supported by government agencies and cooperation with other developed countries in the field of customs, the process of electronic declaration will become not only an important component, but also, perhaps, the main form of customs declaration of goods.

customs software electronic document management

List of sources used

1. Customs Code of the Customs Union: decision Interstate Council European Economic Community (the highest body of the customs union) at the level of heads of state dated November 27, 2009 No. 17 // ConsultantPlus: reference legal system / developed. NPO "Vychisl. mathematics and computer science". - M.: ConsultantPlus, 1997-2010.

Customs business: textbook / A.V. Tolkushkin. - M.: Yurayt, 2008. - 454 p.

Khalipov S.V. Customs law: textbook / S.V. Khalipov. - 3rd ed., revised. and additional - M.: Zertsalo-M, 2006. - 440 p.

On customs regulation in the Russian Federation: federal. Law of November 27, 2010 No. 311-FZ // ConsultantPlus: legal reference system / developed. NPO "Vychisl. mathematics and computer science". - M.: ConsultantPlus, 1997-2010.

Electronic declaration via the Internet (ED-2).

Electronic declaration using Internet technology: article / Press service of the Federal Customs Service of Russia / Official website of the Federal Customs Service

Electronic declaration technology: article / Declaration via the Internet - Alta-Soft.

Schastlivtsev V. Electronics gives advantages / V. Schastlivtsev // Customs. - 2010. - No. 6. - P.13

Emelyanova T. In ED-2 format / T. Emelyanova // Customs. - 2010. - No. 6. - P.15

10. Seminar at the Chamber of Commerce and Industry of the Orenburg Region: article / Customs computer service - all about customs.

On the Instructions on the procedure for submitting and using a customs declaration in the form of an electronic document: decision of the Customs Union Commission dated December 8, 2010 No. 494 // ConsultantPlus: reference legal system / developed. NPO "Vychisl. mathematics and computer science". - M.: ConsultantPlus, 1997-2010.

Electronic declaration of goods and vehicles: forms and procedure for declaration.

Electronic declaration - first stage (ED-1).

At the speed of the Internet: article / V. Russkikh // Customs. - 2010. - No. 11. - P.21

Organization of customs control of goods and vehicles: guidelines on implementation and protection coursework/ comp. THAT. Sarsenbaev. - Orenburg: State Educational Institution OSU, 2010. - 27 p.

Appendix A

Technologies for electronic declaration of goods

Figure 3 - Technological diagram for registration of ED-1 using the standard brokerage part of the “EDT and TS” software package.

Figure 4 - Technological diagram for registration of ED-2 using standard brokerage software packages.

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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 of 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, securities, 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 notes for which there is not enough space are indicated on back side DT or on additionally attached A4 sheets, which are an integral part of the DT (hereinafter referred to as an addition). 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.

The 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 meeting the 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.

"Rostov Institute for Entrepreneur Protection"

Faculty of Economics

Test

Customs declaration of goods

Students 6 k. OZO gr. TZ-64

Kotsibu V.G.

Scientific director

Assoc. Davidenko L.G.

Rostov-on-Don 2014

Introduction

With the entry into force of the Customs Code of the Customs Union, paragraph 3 of Article 179 of the Customs Code of the Customs Union provides for the possibility of customs declaration only in written and (or) electronic forms using a customs declaration. Declaration of goods is carried out by the declarant or a customs representative at the choice of the declarant.

Customs declaration is the provision, in a form established in accordance with compliance with the customs procedure, of comprehensive information about goods transported across the state border of a member state of the Customs Union.

Customs clearance of goods transported across the customs border by individuals in accompanied luggage is carried out by the customs authorities in the region of whose activity the state border checkpoints are located.

The places for customs clearance of goods transported by individuals in accompanied luggage when crossing the border of a member state of the Customs Union by rail, road or water transport in international passenger traffic are, as a rule, structurally designated and separate premises used for the transportation of passengers (compartment, cabin, wagon, passenger compartment of a vehicle).

The main functions of customs declaration are:

Providing customs authorities with information necessary for customs purposes about goods and vehicles transported across the customs border, as well as about other goods under customs control and subject to declaration;

Confirmation of the legality of actions performed by the person producing them in relation to goods and vehicles in accordance with the chosen customs procedure;

Verification by customs authorities of compliance of the declared information with actual data.

The purpose of this test is to study the procedure for declaring goods transported across the customs border of the Customs Union by individuals for personal use.

To achieve this goal, the following tasks are set:

.Study the procedure for declaring goods transported across the customs border of the Customs Union by individuals for personal use.

.Study the features and forms of declaration.

Chapter 1. Procedure for customs clearance and declaration of goods transported by individuals for personal use

In accordance with paragraph 1 of Article 354 of the Customs Code of the Customs Union, customs operations in relation to goods for personal use moved across the customs border are carried out in the manner determined by the Customs Union Labor Code and (or) an international treaty of the member states of the customs union.

The Customs Code of the Customs Union and the Regulations on the procedure for customs clearance provide for the procedure for customs clearance of the following categories of goods:

carried by individuals in hand luggage and accompanied luggage;

transported by individuals in unaccompanied baggage;

cars moved by individuals.

According to Art. 351 TK TS:

Unaccompanied baggage - goods for personal use belonging to an individual, transferred or transferred to the carrier under an international transportation agreement (transport expedition) for actual movement across the customs border in connection with the entry of this individual into the territory of the Customs Union or his departure from the customs territory of the Customs Union;

Accompanied baggage - goods for personal use, including hand luggage, directly transported by an individual crossing the customs border;

Goods for personal use delivered by the carrier - goods for personal use transferred or transferred to the carrier under an international transportation agreement (according to an invoice, bill of lading and other documents) for the purpose of actual movement across the customs border to an individual or from an individual who has not crossed the customs border ;

Vehicle for personal use - a car, motor vehicle, trailer, watercraft or aircraft, together with spare parts for it and its usual accessories and equipment contained in its usual tanks, fuels, lubricants and fuel, owned or possessed by an individual , moving these vehicles across the customs border solely for personal purposes, and not for transporting persons for remuneration, industrial or commercial transportation of goods for remuneration or free of charge.

Customs declaration of goods for personal use is carried out by individuals when moving across the customs border of the Customs Union simultaneously with the presentation of goods to the customs authority.

Customs declaration of goods for personal use is made in writing using a passenger customs declaration. The form of the passenger customs declaration, the procedure for filling it out, submitting and registering it are determined by a decision of the Commission of the Customs Union.

An individual has the right, at his own discretion, to make a customs declaration of goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

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.

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

Customs declaration of goods for personal use of an individual under sixteen years of age is carried out by the person accompanying him (one of the parents, adoptive parent, guardian, other accompanying person or representative of the carrier, and in case of organized departure (entry) of a group of minors unaccompanied by parents, other persons - group leader or carrier representative).

When moving coffins with bodies (remains) and urns with ashes (ashes) of the dead across the customs border, customs declaration is carried out by submitting an application in any form by the accompanying person, with the presentation of the documents specified in parts two and three of paragraph 6 of Art. 355 TK TS. In other cases, goods are declared orally.

When exporting from the customs territory of the Customs Union coffins with bodies (remains) of the deceased and urns with ashes (ashes), the following documents are submitted:

) death certificate issued by civil registry departments in the manner established for civil registration in the member states of the customs union, or a medical death certificate, or notarized copies of these documents;

) free-form conclusion of local state sanitary inspection authorities on the possibility of exhumation in the event of reburial;

) an act (certificate) of a free form of a specialized organization that provided ritual services for sealing zinc coffins, indicating that there are no foreign attachments in them, with an attached inventory of the things and valuables of the deceased if they are sent along with the body (remains) of the deceased.

When importing into the customs territory of the Customs Union urns with ashes (ashes) and coffins with bodies (remains) of the deceased, the following documents are presented:

) death certificate issued by an authorized institution of the country of departure, or a medical death certificate or copies of these documents;

) an act (certificate) of an arbitrary form of an organization that provided ritual services for sealing zinc coffins, indicating that there are no foreign attachments in them, with an attached inventory of the things and valuables of the deceased if they are sent along with the body (remains) of the deceased.

At the points of arrival at the customs territory of the customs union or departure from this territory, for the purposes of customs declaration of goods for personal use, a double corridor system may be used.

The use of a double corridor system provides for the independent choice by an individual traveling across the customs border of customs declaration in writing of goods for personal use and the corresponding corridor ("green" or "red") for carrying out customs operations. Customs authorities are obliged to inform interested parties about goods that are subject to declaration in writing in accordance with the legislation of the CU member states.

Russian legislation provides for two forms of declaration of transported goods:

oral declaration form - a statement by an individual to the customs authority about the absence of goods that are subject to mandatory written declaration among the goods transported across the border of the Customs Union;

written declaration form - an application by an individual to the customs authority, which is provided for goods subject to mandatory written declaration.

The oral form of declaration also includes the declaration of goods being moved when using a two-channel corridor system.

1 The procedure for individuals to declare goods in writing

The following goods are subject to declaration in writing:

Goods transported by individuals in unaccompanied luggage or delivered by the carrier to an individual;

Goods sent to individuals for personal, non-commercial use. The exception is goods sent by international mail;

Goods for personal use, transported by any means, subject to prohibitions and restrictions, except for non-tariff and technical regulation measures;

Goods for personal use, transported by any means, including temporarily imported, the cost and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs duties;

Goods for which, according to the legislation of the Customs Union, mandatory declaration in writing is provided (for example, weapons, cultural property);

Cash and/or monetary instruments moved by individuals across the customs border, in cases established by the customs legislation of the Customs Union;

Vehicles for personal use, transported by any means, with the exception of vehicles for personal use, registered on the territory of the member states of the Customs Union, temporarily exported from the customs territory of the Customs Union and imported back into such territory;

Currency of member states of the customs union, securities and (or) currency values, traveler's checks in cases established by law;

Goods for personal use imported in accompanied baggage, if the individual transporting them has unaccompanied baggage.

Goods transported in hand luggage, accompanied and unaccompanied luggage are subject to mandatory written declaration:

Goods imported by air, the total value of which exceeds 10,000 euros and/or the total weight of which exceeds 50 kilograms, which exceeds 50 kilograms, imported by other modes of transport, the total value of which exceeds 1,500 euros and/or the total weight of which exceeds 50 kilograms.

One-time import and one-time export to/from the customs territory(s) of the Customs Union of cash (banknotes, treasury notes, coins, with the exception of coins made of precious metals) and (or) traveler's checks for a total amount exceeding the equivalent of 10 000 (ten thousand) US dollars, for the entire amount of imported cash and (or) traveler's checks.

Import and export of monetary instruments (bills, checks (bank checks), securities).

Precious metals (gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any condition and form:

Imported temporarily;

Exported (with the exception of temporarily exported jewelry, including those with inserts of precious stones).

Precious stones: temporarily moved emeralds, rubies, sapphires and alexandrites, natural pearls in raw (natural) and processed form, unique amber formations, diamonds, moved natural diamonds.

Exported state awards Russian Federation;

Cultural values.

Exported state awards of the Russian Federation.

Goods for personal use received as an inheritance, subject to documentary confirmation of the fact of receiving such goods as an inheritance.

Endangered animals and plants, their parts, derivatives, as well as products obtained from them.

Weapons (devices and objects structurally designed to hit a living or other target, giving signals), main parts of a firearm (barrel, bolt, drum, frame, receiver), cartridges (devices designed to fire a weapon, combining into one with the help of a casing, a means of initiation, a propellant charge and projectile equipment), components of cartridges (capsulated casings, primers, gunpowder) and ammunition.

Imported alcoholic beverages in quantities exceeding 3 liters.

Imported tobacco products in quantities exceeding the permissible values ​​for duty-free import.

Narcotic drugs, psychotropic substances and their precursors.

Potently toxic substances.

High-frequency devices and radio-electronic equipment, with the exception of terminal equipment.

Special technical means designed to secretly obtain information.

Exported material objects containing information constituting a state secret.

Nuclear materials, equipment, special non-nuclear materials and related technologies.

Radioactive isotopes, radioactive substances and products based on them.

Exported raw materials, materials, equipment, scientific and technical information, results of intellectual activity that can be used in the creation of weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment.

Imported chemicals that can be used to create chemical weapons.

Military products.

Vehicles.

Goods carried in unaccompanied baggage.

Goods sent to individuals for personal use, with the exception of goods sent by international mail.

In addition to the goods indicated in the list, individuals may also declare other movement of goods across the customs border of the Customs Union. Such goods can be temporarily imported/exported with their subsequent export/import, goods whose total value does not exceed the established maximum (1,500 euros or 10,000 euros depending on the type of transport) and/or whose total weight does not exceed 50 kilograms.

If a customs declaration has not been submitted for the goods specified by an individual, the customs official considers this as a statement about the absence of goods subject to mandatory declaration in writing.

Reporting false information in the declaration, as well as passing through simplified customs declaration places if the citizen has goods subject to mandatory declaration, entail liability in accordance with the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation.

According to the commentary to the Customs Code of the Customs Union: Chapter 27 “Customs Declaration of Goods”, submission of a customs declaration in writing must be accompanied by the submission of an electronic copy to the customs authority, unless otherwise established by the Customs Union Customs Code, a decision of the Customs Union Commission (hereinafter referred to as the CCU) or legislation member states of the Customs Union in cases provided for by the decision of the Customs Union. Thus, in comparison with Russian legislation, the law establishes the obligation of the declarant, when filing, including a declaration for goods, to submit an electronic copy of it to the customs authorities.

When declaring in writing goods transported in accompanied luggage, a passenger customs declaration is filled out in the form TD-6, with the obligatory indication of the customs value of the goods. This declaration is submitted simultaneously with the presentation of the goods. (Annex 1)

Simultaneously with TD-6, depending on the circumstances of the trip, documents are submitted to confirm the stated information:

identification document (passport, international passport, birth certificate for minors);

a document confirming the adoption, guardianship, guardianship of a minor (if the goods are declared by an individual on behalf of the minor);

documents confirming the purchase and cost of the declared goods (invoices, checks);

transport (shipment) documents (waybills, luggage receipts);

documents confirming the right to benefits (including for temporary import, refugees moving for permanent residence);

documents confirming compliance with non-tariff restrictions (licenses, permits, etc.);

other documents, including those confirming the purpose of the goods for personal use (if necessary);

If the declaration of goods occurs orally, documents can be presented at the request of a customs official.

Two copies of the declaration, completed in Russian or English, are submitted to the customs authority at the checkpoint. A note indicating permission or refusal to move goods across the customs border of the Customs Union is placed in the “For official marks” field on both copies of TD-6 and certified by the personal numbered seal of an authorized official. One copy is returned to the individual, the second remains for storage in the files of the customs authority.

When customs declaring transported goods for personal use in writing, the declarant is obliged to:

) submit to the customs authority the documents on the basis of which the customs declaration is completed, including those confirming the payment of customs duties or ensuring the payment of customs duties and taxes;

) present the declared goods at the request of a customs official;

) pay due customs payments or ensure payment of customs duties and taxes in cases established by the Code and (or) the Agreement;

) fulfill other requirements provided for by the customs legislation of the Customs Union.

When declaring goods through customs, documents can be submitted in the form of electronic documents in accordance with the CU Code. The procedure for submitting and using electronic documents is determined by the customs legislation of the Customs Union.

2 The procedure for individuals to declare goods orally

Goods not subject to mandatory written declaration<#"center">customs operation goods corridor

Conclusion

Customs declaration of goods is one of the most important and at the same time labor-intensive and costly processes for transporting goods across the border.

Our legislation in the field of customs law is very unstable and vulnerable, so it is difficult for an unprepared person to keep track of all the numerous changes and correctly independently declare goods and correctly prepare all the documents necessary for registration. Moreover, in accordance with the instructions, according to which all the necessary information must be filled out.

The role and significance of declaration for customs purposes is very great. When declaring, a participant in foreign economic activity provides basic information about the goods: their names, cost, weight, packaging information, codes for the commodity nomenclature of foreign economic activity, the customs procedure under which they are placed.

The set goal of the control work was achieved:

.The characteristics of declaration as an integral part of the customs operation are given;

.The types and forms of declaration are considered;

The types of goods that are subject to declaration in writing are considered.

Customs declaration is the most important element of customs operations. How effective customs declaration will be depends on how quickly customs operations will be carried out.

The introduction of various forms of declaration is aimed at reducing the time required for customs operations when declaring goods, allowing customs authorities to select three forms of customs control, which are necessary and sufficient in each specific case, even before the goods arrive.

Achieving a new quality of service for foreign trade is inextricably linked with the introduction of modern information technologies for customs clearance and customs control.

Bibliography

1.Customs Code Customs Code of the Customs Union: official. text: accessed July 1, 2010. - M.: Prospekt, 2010.

Main types and purpose of customs declarations of the Russian Federation - characteristics and functions of Russian customs declarations

This document serves as an accounting and statistical document, that is, it registers and counts items and goods arriving at the state border. A cargo customs declaration is a passage of cargo from Russia to another country or vice versa. This legal paper contains encoded information necessary for registering goods.

Each individual transporting goods across the border is required to fill out a passenger customs declaration. This document is necessary so that the database contains information about the sender or carrier.

In accordance with Article 350 of the Labor Code of the Customs Union a vehicle must be declared in several cases:

A transit declaration is issued for goods that are moving in transit or from state borders to an inland customs warehouse. There, the customs agent picks up the items, records them and sends a receipt to the recipient’s address, according to which he can receive the goods.

How to correctly fill out a customs declaration - instructions and rules for processing customs declarations in the Russian Federation for 2015

Procedure and rules for filling out a cargo customs declaration for the import of goods in 2015

In the cargo customs declaration, it is necessary to indicate information about the sender of the cargo and its recipient, the declarant or a representative of the customs service. Let's look at a sample customs declaration.

The main points remain those that contain information about the product. You need to indicate:

1. Product code.
2. Cargo weight.
3. Customs value of cargo.

By the way, At the end of the document, fields must be filled in indicating the declarant, the place of declaration and the date, as well as the signature.

Procedure and rules for filling out the customs passenger declaration in 2015

Let's look at the form for filling out the passenger customs declaration:

A passenger customs declaration must be completed by a person over 16 years of age crossing the border of the Russian Federation. In it, as we see, you should provide the following information:

1. Your country of residence.
2. Citizenship.
3. Passport number and series.
4. Arrival and departure point.
5. Date and your signature.

Procedure and rules for filling out a customs declaration for a vehicle in 2015

Form of this document:

The rules for preparing a transit declaration are described in detail in Art. 182 TK TS. Information about:

1. Carrier.
2. Crew and passengers
3. Route.

Procedure and rules for filling out a transit customs declaration in 2015

The transit declaration form consists of 2 pages:

In the document you must indicate not only information about the sender of the goods and its recipient, but also about:

1. Carrier of documents.
2. Declarante.

Procedure, deadlines for filing and registration of a customs declaration in the Russian Federation - how to submit a customs declaration electronically?

If you want to declare your cargo, you can:

Let's consider the deadlines for filing declarations:

1. The declaration must be submitted within 15 days from the moment the cargo enters the customs territory. According to Article 171 of the Labor Code of the Russian Federation, violators face a fine of 25 thousand rubles. In addition, before submitting the declaration, you should pay all customs duties.
2. If you are transporting a vehicle or driving it across the border of the Russian Federation, then you are required to submit a declaration no later than 3 hours until crossing the border.
3. Those citizens who cross the border with hand luggage or baggage must provide oral declaration , providing declarants with all transported goods.

Once your return has been accepted, it must be reviewed and registered. In accordance with Article 190 of the Labor Code of the Russian Federation, customs representatives are required to register the submitted declaration within 2 hours and provide a response to the applicant.

The customs declaration confirms the registration of the cargo by the customs authority that controls the import and export of goods across the border of the Russian Federation. This document is issued for luggage, currency, hand luggage and other items. Any citizen can complete a customs declaration. If he tries to transport unregistered cargo across the border, the goods will be confiscated.

Main types and purpose of customs declarations of the Russian Federation - characteristics and functions of Russian customs declarations

According to Article 180 of the Customs Code of the Russian Federation, there are several types of basic declarations. Let's list them and consider their purpose.

Cargo customs declaration for goods

This document serves as an accounting and statistical document, that is, it registers and counts items and goods arriving at the state border. A cargo customs declaration is a passage of cargo from Russia to another country or vice versa. This legal paper contains encoded information necessary for registering goods.

Since 2007, it has been operating in Russia new form GTD.

Based on it, we list the goods that must be declared:

· Items subject to customs duties and taxes.

· Items with a customs value of more than 100 ECU.

· Cargo for which economic policy measures have been taken.

Passenger customs declaration

Each individual transporting goods across the border is required to fill out a passenger customs declaration. This document is necessary so that the database contains information about the sender or carrier.

Please note that persons under 16 years of age may not complete this document.

Customs declaration for the vehicle

In accordance with Article 350 of the Labor Code of the Customs Union, a vehicle must be declared in several cases:

· If you are exporting a car from the territory of the Russian Federation for permanent maintenance.

· If you are importing a vehicle into the territory of the Russian Federation for permanent use.

· If you temporarily import or export a car from the customs territory.

When registering, not only information about the transport is indicated, but also its route, cargo transported, passengers and the purpose of export or import. In addition, you may be required to provide information about equipment to repair this vehicle or spare parts. More detailed information You can view it in Article 159 of the Labor Code of the Customs Union.

Transit customs declaration

A transit declaration is issued for goods that are moving in transit or from state borders to an inland customs warehouse. There, the customs agent picks up the items, records them and sends a receipt to the recipient’s address, according to which he can receive the goods.

According to Article 182 of the Labor Code of the Customs Union, transport, commercial and other documents can be declared. The main thing is that the declaration contains information about the product, the sender and the recipient.

How to correctly fill out a customs declaration - instructions and rules for processing customs declarations in the Russian Federation for 2014-2015

Registration of customs documents is a simple procedure. You should not have any difficulties in filling out declarations, as there are clear and simple forms. Let's look at how to prepare different types of declarations.

Procedure and rules for filling out a cargo customs declaration for the import of goods in 2014-2015

In the cargo customs declaration, it is necessary to indicate information about the sender of the cargo and its recipient, the declarant or a representative of the customs service. Let's consider a sample customs declaration. http://www.vdnk.ru/content/gtd/gtd.png

The main points remain those that contain information about the product. You need to indicate:

· Name of the item being transported.

· Product code.

· Type, marking, number of places and serial numbers of items.

· Cargo weight.

· Names of the countries from which they were sent and where to.

· Statistical cost of transport items.

· Customs value of cargo.

They may also be required to provide data from the manufacturer of the goods and information that the items being transported are stored in the correct form, without violating customs rules and laws.

By the way, at the end of the document the fields must be filled in indicating the declarant, the place of declaration and the date, as well as the signature.

Procedure and rules for filling out the customs passenger declaration in 2014-2015

Let's consider the form for filling out the passenger customs declaration: https://formz.ru/media/formz/samples/customs_declaration.gif

A passenger customs declaration must be completed by a person over 16 years of age crossing the border of the Russian Federation. In it, as we see, you should indicate the following information:

· FULL NAME.

· Your country of residence.

· Citizenship.

· Passport number and series.

· Arrival and departure point.

· Presence of minor children if they are traveling with you.

· Information about the cargo or vehicle being transported.

· Date and your signature.

If you have any questions about filling out the form, you can contact your customs representative, who will be obliged to inform you.

Procedure and rules for filling out a customs declaration for a vehicle in 2014-2015

The rules for preparing a transit declaration are described in detail in Art. 182 TK TS. Information about:

· Point of arrival and departure of transport items.

· Vehicle: vehicle make, model, type, number and country of registration.

· Carrier.

· A person who can use the vehicle.

· Crew and passengers

· Route.

· Transported cargo, including equipment, spare parts.

You should also indicate why you are importing or exporting the vehicle. Don't forget to sign the document and date it.

Procedure and rules for filling out a transit customs declaration in 2014-2015

The transit declaration form consists of 2 pages: http://www.rostek.vbg.ru/customs/docs/tranzitnaya_deklaratsiya.php

In the document you must indicate not only information about the sender of the goods and its recipient, but also about:

· Carrier of documents.

· Declarante.

· Point of arrival and departure of items.

· A vehicle transporting documents.

· The documents themselves. The name, code, quantity, cost, weight are indicated.

· The planned route or other cargo operations (for example, transshipment of goods).

Procedure, deadlines for filing and registration of a customs declaration in the Russian Federation - how to submit a customs declaration electronically?

If you want to declare your cargo, you can:

1. Fill out the form in writing and take it to a customs representative.

2. Talk orally with the declarant about the cargo you are carrying. For example, for carry-on or checked baggage, you will not be required to provide written documentation.

3. Complete the declaration on the customs service website, that is, submit the declaration electronically. It's very easy to do. It is only important to fill out all the required points so that customs does not have any questions, and leave your phone number for contact.

Attention!

The VVS company DOES NOT PERFORM CUSTOMS CLEARANCE OF GOODS AND DOES NOT CONSULT ON THESE ISSUES.

This article is for informational purposes only!

We provide marketing services on analysis of import and export flows of goods, research of commodity markets, etc.

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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 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 the statement in a certain form of accurate information on products, transport, the registration regime applied to them, as well as the provision of 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 activities, 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 this would contradict 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 of the internal laws of their states. But in general, according to Art. 99 of the CU Code, this period cannot exceed five years, otherwise it will exceed the boundaries of reasonableness and expediency.

What forms of customs declaration of goods are there?

Legal regulation of customs services allows 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 statement of information 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).

A special digital signature is used to certify the electronic customs declaration. 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 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 are the indicated characteristics cannot relate to the products of the Customs Union; for customs purposes it 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 of foreign origin moved within the Customs Union and, according to the Labor Code, received the status of Customs Union products 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. If we summarize the existing rules, 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 their 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 different countries fell into the category of foreign economic activity. 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 of 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 of the countries of the Customs Union, subject to submission of the 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) – required condition 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, special-purpose motor vehicles, except those used for transporting 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 equipment and equipment, except for those necessary for use en 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 of the Federal Law of 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 reimbursed in judicial procedure based on 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 a mandatory element of 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 are prepared without complying with established requirements (necessary information is missing, the declaration is 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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