We are often asked the question: “what is a commercial consignment?” .
Short answer: any shipment of goods that can be regarded by the customs authority as “clearly not for personal use .
Then they usually ask: “What happens if I send the goods by express service and customs recognizes my shipment as commercial?”
You can answer in two ways:
1. Essentially:
The FCS (Federal Customs Service of the Russian Federation) will force you to complete customs clearance of your cargo.
If the product is subject to certification, it will not be possible to issue the goods to an individual, because certificates simply cannot be issued to an individual. That is, in reality, you need to be either a registered Individual Entrepreneur (IP) or represent a legal entity. Only in these two cases will you be able to properly clear customs of your goods (pay duty, VAT, fee, and also provide the necessary certificate, if required)
But here the question arises of changing the recipient according to the documents! To change the recipient, the sender needs to contact his transport company (courier service or post office) - and this often turns out to be problematic (especially with mail).
As a result, in 90% of cases, those who find themselves in such a situation simply send the goods back to the supplier. Next, contact a logistics company (for example, we or any similar company), which already delivers the goods in a civilized way with the payment of customs duties, acting as the importer of your goods. As sad as it may be, the reason for writing this article was the too many requests to us at the stage when “my cargo is stuck at customs - what should I do?”
2. What the Law says! (for the curious) =)
1. Customs clearance of goods transported by individuals for commercial purposes is carried out in the general manner provided for by customs legislation (according to the customs declaration (DT) with payment of customs duties in full). 2. The general procedure and conditions of tariff and non-tariff regulation (note: we are talking about certification), taxation and customs clearance, provided for participants in foreign trade activities, apply to goods transported by individuals in the following cases: - if the person has declared or established by the customs authority, that the goods are intended for industrial or other commercial activities;
You can read more at the link: https://www.tks.ru/nat/0010000001
Examples of unsuccessful delivery of commercial shipments:
1. You need to bring 10 wrenches, which cost, for example, 100 dollars. The delivery itself will cost a penny, but if the customs inspector recognizes it as a commercial shipment, then you can count on the fact that certification (declaration of conformity), customs declaration, collection, VAT and a certain amount of hassle associated with independent customs clearance of the goods will be required. . Thus, the cost of keys increases by 5-10 times.
2. Our future Client sent a sample of the chemical substance (about 100 kg) in his name. The substance requires registration of the SGR (certificate of state registration). SGR costs from 35,000 rubles and is manufactured in about 2 weeks. It didn't work out.
3. Our client constantly transports cosmetics from Asia in large quantities. From time to time, the supplier sends the missing items to the individual in small quantities by mail. Usually everything is fine, but the last time I ordered a batch of only 7 kg - 10-20 units of each product. Upon receipt at the post office, they sent it to customs. I stood in line for 2 hours and found out that my batch was recognized as commercial. Hair oils require a declaration of conformity - it cannot be issued to an individual, and you cannot use someone else’s. In short, the goods cannot be processed =) The parcel was sent back.
Services for registration of a commercial consignment of goods at customs, cost and terms
Do you need to clear a commercial shipment at customs? We will make every effort to help you!
The specialists of our company “Universal Cargo Solutions” provide customs brokerage services and carry out customs clearance of commercial consignments of both recognized individuals detained by customs and legal entities for commercial activities! The processing time usually takes no more than 1 day!
As a rule, the price or cost of the commercial consignment registration service depends on the place of customs clearance, the complexity of the order, additional services and on average can be:
- For individuals, the cost of registration services is 1000-10000 rubles.
- For legal entities 5000-15000 rub.
We try to help every client!
What to do?
- If you have really small parts in small quantities (for example, 1,2,3 pieces of the same or different, but up to 31 kg up to 1000 dollars - as of August 2018) - that is, if there are no signs of a commercial batch, then send by mail, EMS, etc. for yourself - for an individual. The risks will be minimal.
- If you take a sober look at your parcel and yourself recognize it as commercial (taking into account what you read in this article), deadlines are really important to you and you are not ready to experiment, then it is better to immediately contact a company that specializes in the delivery of groupage cargo from abroad to Russia (such as us or any similar company). In this case, your cargo will be delivered and cleared (“customs cleared”) as part of a consolidated cargo with a more predictable result.
Federal Customs Service: Individuals do not have any difficulties in receiving goods from abroad
The customs service explained that the transition to processing in one declaration no more than 100 (previously 500 - RG note) items is associated with the need for customs officers to fully check the passport data of the recipients of goods.
“This check is carried out using the interdepartmental document management system (SMEV) by requesting the service of the Ministry of Internal Affairs of Russia. All express carriers were notified of this in advance. No failures of the Russian FCS software have been recorded,” explained the FCS press service.
They also noted that the release of international postal items, which are timely and correctly declared by express carriers, is carried out by customs authorities within the time limits established by the Customs Code of the EAEU - within one working day following the day of registration of the declaration.
“At the same time, delays in customs clearance of international goods may also arise due to problems on the side of express carriers, some of which turned out to be infrastructurally and technologically unprepared for new working conditions,” representatives of the customs service emphasized.
The FTS also reported that at the moment, at Domodedovo customs, the volumes declared by carriers, for reasons that are still unclear, significantly exceed those previously declared. “At the same time, with the 24-hour operation of the Domodedovo Airport (cargo) customs post, passenger customs declarations for express cargo are currently not submitted for clearance. At the Sheremetyevo customs there are delays (up to 24 hours) in checking the passports of customers of goods,” customs officers note.
According to the Federal Customs Service, foreign goods processed by express carriers at the end of the 1st quarter of 2021 account for only about 4% of all cross-border online trade traffic. “The majority of individual buyers currently do not experience any difficulties,” the Federal Customs Service emphasized.
They also explained that the transition to new registration rules was due to the fact that customs authorities regularly suppress attempts by a number of express carriers to transport commercial consignments of goods. “In particular, with regard to express carriers, a large number of cases of the use of invalid passport data of recipients of international postal mail (IPO) have been identified, and a significant number of commercial consignments of goods have been recorded that express carriers declare as goods for personal use. This problem is systemic in nature,” the service said.
The FCS recalled that in order to correct the situation, from February 1, 2020, by the Decision of the Board of the Eurasian Economic Commission dated October 16, 2021 No. 158, new rules for the movement of express goods were introduced. The document determines the composition of information to be indicated in the customs declaration for express cargo. In February 2021, the Federal Customs Service of Russia issued Order No. 112 on the transition to a new form of submitting data to customs authorities. It involves registration of no more than 100 items in one declaration.
Re-export
Re-export refers to the customs procedure for sending goods back to the country from which it was exported (Article 296, paragraph 1 of Article 297 of the Customs Code of the Customs Union).
Moreover, if goods that arrived on the territory of the Russian Federation or are located at the place of arrival or in another customs control zone located in close proximity to the place of arrival were not placed under any customs procedure, then when placed under the customs procedure of re-export, fees for customs operations are not paid (clause 16, clause 1, article 131 of Law No. 311-FZ).
Exemption from payment of transportation costs for returning goods and costs associated with temporary storage is not provided for by law.
Customs declaration
If the decision of the customs authority is expressed only orally, you have the right, at your request, to make a customs declaration of these goods (clause 4 of Article 355 of the Customs Code of the Customs Union).
The customs official will make an entry in the “For official notes” section of the main declaration form: “Registration was refused due to...”, indicating the reasoned reason and date of refusal. The entry is certified by an imprint of a personal numbered seal (clause 7 of the Instructions, approved by the Decision of the CC of June 18, 2010 N 311). This document will be the basis for appealing the decision of the customs authority (Chapter 3 of the Law of November 27, 2010 N 311-FZ).
Customs officials, having identified a commercial consignment of goods that has not been declared according to the goods declaration, can on the same day initiate a case of an administrative offense under Part 1 of Art. 16.2 of the Code of Administrative Offenses of the Russian Federation, and confiscate the goods themselves (Article 27.10 of the Code of Administrative Offenses of the Russian Federation).
Export customs clearance procedure
Customs clearance of cargo during export is very similar to import, but still somewhat simpler. Here are the main differences:
- Customs requires fewer documents
- minimum payments: usually these are only customs fees for the actual work of the inspectors. [As a rule, there are no payments at all. You will only pay fees if a duty is charged (for example, round timber, gas, oil). If the duty is 0, then the fees are too.]
- Export duties for most goods are 0%
- the exporter is exempt from VAT
- The cargo must be delivered to the temporary storage warehouse only if an inspection is ordered.
Customs clearance timeframes
More than 90% of all export cargo is released only on the basis of document verification. By law, the inspector has 2 days to check and issue the declaration, but he has the right to extend this period to 10 days to request clarification or documents. If everything is prepared correctly and contains comprehensive information about the delivery, then the declaration is issued within a few hours.
Delays are usually caused by two reasons: inspection and requests for additional documents. As a rule, the issue can be resolved within a few days, but the cargo may be delayed at the temporary storage warehouse for up to 2 months, and in extreme cases – up to 4 months. In practice, this happens extremely rarely.
An inspection is ordered if the inspector doubts the accuracy of the data in the declaration. It is carried out within 24 hours after you confirm your readiness to present the goods.
Additional documents are required if you forgot something from the mandatory list of required papers or the inspector needs more evidence of the accuracy of the data you provided when declaring (primarily this concerns customs value).
Additional documents are required if you forgot something from the mandatory list of required papers or the inspector needs more evidence of the accuracy of the data you provided when declaring (primarily this concerns customs value). As a rule, deliveries with regular frequency and inflated prices of hundreds of thousands of euros can only alert you to the possibility of money being transferred abroad. The last thing customs is interested in is the customs value of goods for export: since duties are 0, VAT is 0, they are not interested in controlling the cost.
Example:
You are importing new car tires. The inspector orders an inspection to make sure that the product is truly new and not used. The fact is that used rubber tires can be classified as hazardous waste, and the importer must have a separate license to handle them.
Another example:
Specific customs posts regularly receive all kinds of guidance and recommendations for inspectors. You submit a declaration for the export of wood chips, which were usually loaded onto the ship in bulk, without packaging. This time the client asked you to pack the wood chips into bags. The inspector orders an inspection because... at its customs post there are recommendations to check packaged consignments of such cargo for the presence of contraband goods.
Product names
Will it be possible to print the general name of the product on a receipt starting from 02/01/2021: “Dairy products”, “Meat products”, “Tobacco products”?
Such names are too general, and the buyer will not be able to identify the purchase on the issued receipt. We recommend specifying more detailed names: “Yashkino milk, 1 l.”, “Chilled turkey carcass. 0.5 kg", "Winston light cigarettes. with a button."
Individual entrepreneur sells furniture, cash register Atol 90F. Is it possible to indicate “Sofa”, “Chair”, “Linoleum”, “Carpets” in the nomenclature without specifying the fabric and configuration?
If you sell several sofas at different prices, these items should also differ in name. It is not necessary to indicate the fabric or configuration; for simplicity, you can indicate the model, for example, “Vasilisa Book Sofa” black. eco-leather" or "Upholstered chair. crepe. brown."
Fabric store, retail trade. Nomenclature on the receipt: “Fabric”, “Accessories”, “Ribbon”, “Yarn”. It's enough?
The buyer will not understand from the receipt with the name “Fabric” what kind of fabric he bought. We recommend naming the products in more detail: “Beige silk fabric. peas", "Rose calico fabric" or other similar options.
In retail stores we use EKR cash registers, which print only the name of the department “Dairy Products”, “Tobacco Products”, and not individual products. Will we be able to continue using the EKR CCP?
If you indicate the name of the department on the receipt and at the same time sell goods at different prices, this can be interpreted as a violation. If your cash register cannot print receipts with items, it needs to be replaced. You can take advantage of the special offer from Kontur.Market. This will compensate for the costs of deregistering the old cash register and registering a new one. Leave a request, the manager will call you back and tell you more about the promotion.
Do you have a range of seeds, fertilizers, soils, and other garden supplies in your database?
The Market has a ready-made catalog of 3.5 million items. This number includes gardening supplies. The “Garden and Seasonal Products” group includes watering cans, garden decorations, garden tools, and fertilizers. The “Plants” group contains plant seeds, seedlings, bulbs, and the plants themselves (live and cut). There are no primers in the finished catalog yet; you can add these products manually or upload a price list.
Is it possible to buy ready-made items somewhere?
In the Kontur.Market service you can use a ready-made catalog, it contains 3.5 million food and non-food products. Methods for adding products to the catalog.
If there is no Market, we recommend using the OKPD2 classifier, accounting directory of goods, price lists of suppliers.
For a legal entity using the simplified tax system Income minus expenses, is it necessary to indicate the exact name of the product on the receipt? Or can you indicate a product group: “Linoleum”, “Carpets”?
If you sell several carpets or types of linoleum at different prices, these items should also differ in name.
How to be a second-hand shopper? All products are single-piece, there are no prices, availability changes constantly. Is it possible to indicate “Set of used goods No. 2”? Exempted from labeling goods.
In our opinion, “Set of used goods No. 2” is too general a name. The buyer will not understand what product the receipt is talking about. You can use names for a group of identical products, for example, “Women’s blouse, black. used", "Children's trousers syn. boo".
How to enter shoes by name if they were entered into Chestny ZNAK as residuals in certain categories? What should be in the product name?
You describe a situation where Chestny ZNAK issued marking codes using a simplified system. For example, a store requested 20 codes for domestically produced women's sneakers. In the catalog, all 20 products are listed the same “sneakers for women, Russian Federation.” To have a more detailed description on the receipt, you can rename the product in your inventory system, while the labeling code will remain assigned to this product. When you sell a pair of sneakers, Honest ZNAK will remove the product from sale by code, and not by name, so the name can be changed.
Is it possible to indicate on a sales receipt not a product item, but a group of goods? For example: “Metal pipe 40*20*1.5”, 5 pcs. − 20 ₽, and in the receipt indicate “Rolled metal” 1 piece. − 100 ₽?
This is too general a name. You should indicate “Metal pipe 40*20*1.5” 5 pcs. − 20 rub.
How to load excisable goods, for example oil and spare parts?
There is no special way to add such products. You need to put a mark in the product card that it is excisable, then the cash register program will generate a receipt with the sign of excisable products, and the Federal Tax Service will receive the correct receipt for such a product.
Is it possible to enter a name immediately before the sale, that is, each time for a specific receipt?
Some commodity accounting systems have this feature. In Kontur.Market, you need to add items in advance, because the cashier is trying to serve the client faster, and it will be difficult for him to add unique items taking into account all the requirements.
What should I indicate for jewelry? For example, “Ring, gold 585” or its full weight, size?
Law 54-FZ does not contain requirements for indicating the name of the product on the receipt. Tax officials recommend that the name be clear to the buyer. When returning goods, it would also be nice for the seller to understand from the receipt what goods are being returned to him. Therefore, if the rings in the store’s assortment differ in price depending on weight and model, then the names for such rings should be different.
Is it correct to indicate on the receipt the item “Set of kitchen furniture, contract No.”?
If you only sell furniture sets, we recommend adding a description or name of the set. For example, “Amsterdam kitchen furniture set, contract No.” If you are selling pieces of furniture individually (countertop or wall cabinet), they must be added to the receipt with a unique name, for example, “Tabletop claim. marble 150 x 80".
The individual entrepreneur trades on the market. How to introduce a new item if there is no computer, the item is not constant and the prices are also inconsistent?
The deferment until February 1, 2021 was introduced specifically for entrepreneurs who did not have the opportunity to switch to an online cash register at the same time as a larger business. While the deferment is in effect, there is time to prepare the nomenclature and find a technical solution. One of the offers for small businesses may suit you; pay attention to promotions that allow you to save.
Children's clothing, linen and hosiery store. We sell children's jumpers, there are about 200 pieces in our assortment, different in sizes, prices and manufacturers. Also for socks and other products. Does everything really need to be added?
That's right, the receipt needs to indicate which jumper or socks. The market helps create modifications for clothes that have the same name but different characteristics.
Pies, buns, cakes - do you need to write down each filling?
Yes, we recommend that you include the filling in the title. If the receipt contains “Pie” for 45 rubles. and “Pie” for 30 rubles, the buyer will not be able to understand why the same product differs in price. Better than “Cabbage pie”, “Cherry pie”.
Product groups: household chemicals, perfumes and cosmetics have a large assortment, many manufacturers and, as a rule, product barcodes are not unique. Are barcodes for all products included in the Market database? Or will you have to create your own base and work from it?
The Market has a voluminous product catalog, containing 3.5 million of the most popular items with barcodes. Try scanning a few barcodes on your products to determine if they are in the finished catalog. If they are not there, you can upload a price list with your products to the service.
We sell fasteners, many types of screws at the same price. Should I add each screw size or can I list it in the assortment?
If the price of self-tapping screws is different, it is advisable to reflect their difference in the name. For example, add diameter, material or length.
There is a weighted product in the store: candy, many types in one box, but they are at the same price. Can I enter the name “Assorted Sweets No. 1” and the price per weight?
If possible, it is better to write more specifically. For example, clarify that the “Assorted” set includes lollipops, chocolate bars, and toffee.
When selling lumber, is it necessary to divide it into positions? Is it possible to combine “Edged lumber” into one group?
If you sell lumber at different prices, make sure that the names are also different from each other.
There is a suit made of knitwear, raincoat fabric and fleece. Can they be referred to as one title “Tracksuit”? The price varies. I will enter items at different prices.
If the receipt shows two “Tracksuit” items, but at different prices, the client will not understand how the suits differ. You can add material to the title.
If trouser models have labels with a model number, can you enter the model number in the item name, or do you need to describe the product?
We recommend that you indicate the name and model number, for example, “Men’s trousers.” Art. 4567". It is not necessary to describe the product.
The vodka has a name, but the volume is not indicated. Should the name be changed?
The product is duplicated in the catalog, it is not clear which one to choose during inventory. We work with Dreamkas, there is no integration with 1C.
Sellers of strong alcohol have long been required to print the nomenclature on the receipt. It is not necessary to indicate the volume in the name, because each bottle has a unique excise stamp. The seller scans it, and the cashier adds alcohol to the receipt, that is, there is no problem with finding the right name. When taking inventory, products also need to be scanned, so there shouldn’t be any confusion here either. How the Kontur.Market service helps to work with EGAIS and FSRAR.
Refusal to receive goods
The refusal is issued in simple written form and must be sent to the sender of the goods, to the customs authority where the imported goods are located (in order to avoid sanctions provided for in Article 16.16 of the Code of Administrative Offenses of the Russian Federation, if the goods are in temporary storage), as well as to a temporary storage warehouse.
Refusal to receive goods is for informational purposes only and is not a customs procedure.
However, to confirm that the actions to refuse to receive the goods have been completed, it is necessary to keep a copy of the refusal application, which will bear a mark from the customs authority on receipt of this application, or a postal notification of delivery (if the application was sent by mail with notification).
Customs declaration
If the customs authorities have recognized your goods as a commercial consignment and you are not a specialist in the field of customs, it is advisable to enter into an agreement with a customs representative for the provision of customs declaration services (clause 3 of Article 12 of the Customs Code of the Customs Union). Please read the terms of the agreement in advance.
In accordance with this agreement, the customs representative can provide you with the following services:
- on filling out and submitting a goods declaration;
- to determine the customs value of goods;
- by determining the code of the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (TN FEA EAEU) for imported goods;
- on calculation and payment of customs duties;
- upon receipt of a package of permits for the goods (certificates, licenses, etc.).
Filing a customs declaration
The declaration for goods must be submitted to the customs authorities in electronic form (clause 1 of Article 204, clause 4 of Article 322 of Law No. 311-FZ). This requires a specialized electronic signature.
Exceptions to filing a declaration electronically are cases regulated by the CCC Decision No. 263 of May 20, 2010.
Along with the customs declaration, it is necessary to submit to the customs authority the documents on the basis of which the customs declaration has been completed (Article 183 of the Customs Code of the Customs Union).
It should be taken into account that if there are no funds in the account of the customs authority for fees for customs operations, then the declaration will not be registered (clause 1 of article 127 of Law N 311-FZ; subclause 5 of clause 4 of article 190 of the Labor Code of the Customs Union). If you have a specialized microprocessor card (issuers: Customs Card LLC and Multiservice Payment System LLC), then you can pay customs duties when submitting a customs declaration.
Recipient replacement
The rules for re-issuing a transport document depend on the type of transport (clause 2, Rules, approved by Order of the Ministry of Railways of Russia dated June 18, 2003 N 44; Article 12 of the Convention for the unification of certain rules relating to international air transport, dated October 12, 1929). As a rule, to re-register the recipient, you need a letter from the first recipient about the refusal to receive the cargo, a letter from the new recipient confirming the ownership of the goods and (or) a letter from the sender of the goods about changing the recipient.
The new recipient, in order to obtain permits with the permission of the customs authority (Article 155 of the Labor Code of the Customs Union), receives the required number of samples for research (if necessary).
What to do if you disagree with a customs decision
You can read about ways to prove that imported goods are goods intended for personal use in the relevant material on our website.
If, based on certain considerations, the customs authority does not recognize the goods you are transporting as goods for personal use, we recommend that you perform a series of sequential actions, which we will discuss below.
What happens when a product is recognized as a commercial shipment?
If the transported products are classified as not intended for personal use, then this will lead to a number of difficulties:
- opening a case regarding an administrative offense. An individual undertakes to pay a fine for refusal to declare cargo for which this procedure is mandatory;
- if the total amount of customs payments exceeds 2 million rubles, then an additional criminal case may be opened;
- using the general declaration procedure and passing the red corridor.
In addition, in most cases, such goods are seized for inspection and examination at customs. It often happens that a specialist estimates it to be much more expensive than it actually is, and the amount of fines increases even more. In extreme cases, even confiscation is possible.
