Customs declaration - forms and types, procedure for declaring goods.

HomeCustoms services Customs declaration

Customs declaration is the declaration of goods to the customs authority by submitting an electronic customs declaration or a written one on paper. Filing a declaration may be accompanied by payment of customs duties, but sometimes there is no need to pay. Before submitting a declaration, a foreign trade participant must register with customs. Legal entities or individual entrepreneurs (IP), when declaring customs, indicate the procedure under which the transported goods are placed. The procedure is not specified when declaring supplies or vehicles. Individuals declare personal belongings not intended for commercial use and goods purchased abroad in online stores. Goods transported by any type of transport are subject to customs declaration: air, sea, rail, road, and also on foot. Customs authorities accept declarations, payments and control the movement of goods across the customs border, while it is important to understand that declaration is mandatory for all participants in foreign trade activities and is one of the measures aimed at preventing smuggling and counterfeiting. In cases of non-declaration or false declaration, administrative or even criminal liability arises. Types of customs declaration differ in the form of the declaration and the method of its submission:

electronic customs declaration;
written customs declaration;
oral customs declaration.

Customs declaration is a responsible operation; mistakes made in this case can lead to loss of time and money. The declaration is accompanied by the submission of a package of documents, which must be prepared in advance. If you do not have the necessary knowledge and experience, it is better to contact our specialists.

Customs declaration authority

The customs declaration authority accepts documents for goods transported across the customs border by individuals, legal entities and individual entrepreneurs. Customs declaration authorities perform the difficult task of protecting state interests associated with the control of imported and exported cargo and goods. They must prevent the import into Russia of goods and cargo that pose a danger to citizens and the environment, as well as prevent the export of goods prohibited by law. That is why all goods imported or exported into the territory of the EAEU are subject to declaration. In addition to control, the customs declaration authority also carries out other functions: collects customs payments, monitors compliance with customs tariff regulation measures, fights smuggling and counterfeiting, and others. Customs authorities are a single centralized system, which includes: customs departments, customs houses and customs posts. To perform their functions, they are provided with a developed infrastructure: buildings and sites, electronic computer equipment and software, as well as other necessary equipment. Customs declaration authorities are concentrated at the points of entry of goods and cargo across the customs border: airports, ports, train stations, automobile cargo terminals and temporary storage warehouses. To declare certain groups of goods and to solve special problems, specialized customs have been organized: energy, excise, operational, cynological and others.

Customs declaration procedures

Customs declaration procedures , as well as the practice of their application, are regulated by law. The legal basis is the Customs Code of the EAEU, decisions of legislative bodies, federal laws of the Russian Federation and orders of the Federal Customs Service of Russia. According to the EAEU Customs Code, customs declaration can be carried out within the framework of one of 17 customs procedures, the right to choose which belongs to the declarant-owner.

List of customs procedures

Release for domestic consumption
Export
Customs transit
Temporary import (admission)
Temporary removal
Processing in customs territory
Processing outside the customs territory
Processing for domestic consumption
bonded warehouse
Free warehouse
Re-export
Re-import
Destruction
Refusal in favor of the state
Special customs procedure
Free trade
Free customs zone

Customs declaration forms

Customs declaration forms and the procedure for their application are regulated by law. Declaration must be carried out by the declarant-owner himself or an authorized customs representative. Electronic form of customs declaration, according to Art. 104 of the EAEU Labor Code, is currently the main one. At the same time, according to the general requirements, the declaration is drawn up in electronic form, electronic copies of the documents specified in it are attached to it, after which, certified by an electronic signature, it is submitted remotely, via the Internet, to the EDC.

The written form of customs declaration is used only for goods:

placed under the customs transit procedure;
for personal use;
sent to MPO;
Vehicles for international transportation;
when other documents are used as a declaration, for example, a waybill;
when electronic declaration cannot be carried out.

Goods subject to customs declaration

Goods subject to customs declaration - according to the EAEU Customs Code, any goods transported across the customs border are subject to written or electronic declaration. In this case, import or export customs duties and duties may or may not be paid. Their size depends on the foreign trade participant carrying out the movement of goods, on the type of goods and its value. The task of the customs authorities is to ensure that valuable goods, the export of which is prohibited by law, are not exported from Russia, as well as to ensure that prohibited goods that pose a threat to the country and its inhabitants are not imported into Russia, as well as to collect customs payments. Legal entities and individual entrepreneurs, subject to tariff and non-tariff regulation measures, can transport any goods across the customs border in any quantity, except prohibited ones. Participants in foreign trade activities importing and exporting goods are required to declare them, while providing customs with a package of documents and the necessary information. Documents are submitted along with the customs declaration in the prescribed manner.

Individuals, according to Art. 260 of the EAEU Labor Code, goods must be declared:

delivered in unaccompanied baggage or by the carrier;
subject to prohibitions and restrictions;
in accompanied luggage, for the movement of which across the customs border you need to pay duties and taxes;
in accompanied baggage, the import of which does not require payment of duties and taxes;
sent by international mail;
Vehicle for personal use;
auto parts;
temporarily imported vehicles;
cash if its amount exceeds $10,000;

Individuals do not need to declare goods if they are transported in accompanied luggage through the EAEU countries in transit or by air. There is no need to declare goods if their weight and value do not exceed the limits established by law. Individuals are not allowed to import goods intended for commercial purposes for resale. The final decision on the destination of goods is made by the customs inspector. Moreover, if a tourist is carrying more than three identical items, then most likely customs will not let them through, recognizing them as a commercial shipment. For example, when importing 5 new identical smartphones or 5 blouses of the same color and size. In addition, there is a legally approved list of goods, which lists goods that are not classified as goods for personal use.

Excerpts from legislation

Article 179. General provisions on customs declaration of goods

Goods are subject to customs declaration when placed under a customs procedure or in other cases established in accordance with this Code.
Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant.
Customs declaration is made in written and (or) electronic forms using a customs declaration.

Article 180. Customs declaration

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

declaration of goods;
transit declaration;
passenger customs declaration;
declaration for the vehicle.

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

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 to be indicated in the customs declaration for goods and transit declaration, depending on the customs procedure, categories of goods, persons moving them, type of transport, may be reduced by a decision of the Customs Union Commission or the legislation of the member states of the Customs Union, if this is provided for by a decision of the Customs Union Commission. (paragraph as amended by the Protocol dated April 16, 2010)

The information to be indicated in the passenger customs declaration and in the declaration for the vehicle is established by a decision of the Customs Union Commission.

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

The procedure for submitting and using a customs declaration in the form of an electronic document is determined by a decision of the Customs Union Commission.

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 this Code, a decision of the Customs Union Commission or the legislation of member states of the Customs Union in cases provided for by a decision of the Customs Union Commission. (paragraph as amended by the Protocol dated April 16, 2010)

The structure and format of the electronic copy of the customs declaration, as well as the procedure for its submission and use, are determined by the decision of the Customs Union Commission.

Article 181. Declaration of goods

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 declaration of goods shall indicate the following basic information, including in coded form:

declared customs procedure;
information about the declarant, customs representative, sender and recipient of goods;
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;
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;
Product details:

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;

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;
exchange rate established in accordance with the legislation of a member state of the Customs Union and used to calculate customs duties in accordance with this Code;

information about the foreign economic transaction and its basic conditions;

information about compliance with restrictions;

information about the manufacturer of the goods;

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

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

information about the person who prepared the goods declaration;

place and date of drawing up the goods declaration.

Article 182. Transit declaration

When placing goods under the customs procedure of customs transit, a transit declaration is submitted to the customs office of departure.
Transport (transportation), commercial and (or) other documents, including those determined by international treaties, containing the information specified in paragraph 3 of this article may be submitted as a transit declaration.
The transit declaration must contain the following information:

sender, recipient of goods in accordance with transport (transportation) documents;
country of departure, country of destination of goods;
declarant;
carrier;
a vehicle of international transport on which goods are transported;
name, quantity, cost of goods in accordance with commercial, transport (shipment) documents;
product code in accordance with the Harmonized System for Description and Coding of Goods or the Commodity Nomenclature for Foreign Economic Activity at a level of at least the first six digits;
the gross weight of goods or volume, as well as the quantity of goods in additional units of measurement (if such information is available) for each code of the Commodity Nomenclature of Foreign Economic Activity or the Harmonized System for Description and Coding of Goods;
number of cargo pieces;
the point of destination of goods in accordance with transport (shipment) documents;
documents confirming compliance with restrictions associated with the movement of goods across the customs border, if such movement is permitted in the presence of these documents;
planned reloading of goods or cargo operations in transit.

If the documents specified in paragraph 2 of this article accepted as a transit declaration do not contain all the information specified in this paragraph, the missing information must be contained in the documents attached to such a transit declaration or the documents accompanying it, submitted to the customs authority.
(paragraph introduced by the Protocol dated April 16, 2010)

The customs authority does not have the right to require the declarant to provide other information, with the exception of the information specified in paragraph 3 of this article.
excluded - ed. Minutes dated 04/16/2010.
The transit declaration is registered by the customs authority, including using information systems and information technologies used by customs authorities.

The procedure for submitting and registering a transit declaration is determined by a decision of the Customs Union Commission.

Article 183. Submission of documents during customs declaration of goods

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 this Code.

Such documents include:

documents confirming the authority of the person submitting the customs declaration;
documents confirming the completion of a foreign economic investigation, 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; (clause 2 as amended by the Protocol dated April 16, 2010)
transport (shipping) documents;
excluded - ed. Protocol dated April 16, 2010;
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 in cases provided for by this Code;
documents on the basis of which the classification code of the product was declared according to the Commodity Nomenclature of Foreign Economic Activity;
documents confirming payment and (or) security for payment of customs duties;
documents confirming the right to benefits for the payment of customs duties, to apply full or partial exemption from customs duties and taxes in accordance with the customs procedures established by this Code, or to reduce the base (tax base) for calculating customs duties and taxes;
documents confirming changes 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, in accordance with the currency legislation of the member states of the Customs Union.
document on registration and nationality of the vehicle for international transportation - in the case of transportation of goods by road when they are placed under the customs procedure of customs transit.

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

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

(paragraph introduced by the Protocol dated April 16, 2010)

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 . (clause 2 as amended by the Protocol dated April 16, 2010)
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 from 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 . (clause 3 as amended by the Protocol dated April 16, 2010)
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. (clause 4 as amended by the Protocol dated April 16, 2010)

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.

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

Article 184. Additional documents submitted during customs declaration in accordance with the terms of customs procedures

(as amended by the Protocol dated April 16, 2010)

When customs declaring goods in accordance with the terms of the declared customs procedures, in addition to the documents specified in Article 183 of this Code, documents established by Articles 240, 253, 265, 294, 299 and 308 of this Code are submitted, and in the case of establishing customs procedures in accordance with :

paragraph 2 of Article 202 of this Code - international treaties of the member states of the Customs Union;
paragraph 3 of Article 202 of this Code - the legislation of the member states of the Customs Union.

Article 185. 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 temporary storage period for goods, unless otherwise established by this Code.
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, unless otherwise established by this Code.
A customs declaration in respect of goods that were an instrument, means of committing or the subject of an administrative offense or crime, in respect of which a decision was made to return them and which are subject to customs declaration in accordance with this Code, is submitted within 30 (thirty) days from the date of entry into force legal force:

(paragraph as amended by the Protocol dated April 16, 2010)

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

Article 186. Declarant

Declarants can be:

person of a member state of the Customs Union:

who has concluded a foreign economic transaction or on whose behalf (on behalf of) this transaction was concluded;
having the right to own, use and (or) dispose of goods - in the absence of a foreign economic transaction;

foreign persons:
an individual moving goods for personal use;
a person enjoying customs benefits in accordance with Chapter 45 of this Code;
an organization that has a representative office established on the territory of a member state of the Customs Union in the prescribed manner - when applying for customs procedures for temporary import, re-export, as well as customs procedures for release for domestic consumption only in relation to goods imported for the own needs of such representative offices;
a person who has the right to dispose of goods outside the framework of a transaction, one of the parties to which is a person from a member state of the Customs Union;

for the application of the customs procedure for customs transit - the persons specified in subparagraphs 1) and 2) of this article, as well as:

carrier, including customs carrier;
freight forwarder, if he is a person of a member state of the Customs Union. (clause 3 as amended by the Protocol dated April 16, 2010)

Article 187. Rights of the declarant

When declaring goods at customs and performing other customs operations necessary to place goods under the customs procedure, the declarant has the right to:

inspect, measure and carry out cargo operations with goods under customs control;
take samples of goods under customs control with the permission of the customs authority, subject to the conditions provided for in Article 155 of this Code;
be present when customs inspection and customs inspection of goods is carried out by customs officials and when these persons take samples of goods;
get acquainted with the results of studies of samples and specimens of goods declared by him, available at the customs authorities;
submit documents and information in the form of electronic documents in accordance with this Code;
appeal decisions of customs authorities, actions (inaction) of customs authorities or their officials;
involve experts to clarify information about the goods declared by him;
use other powers and rights provided for by this Code.

Article 188. Obligations of the declarant

When declaring goods at customs and performing other customs operations necessary to place goods under the customs procedure, the declarant is obliged to:

perform customs declaration of goods;
submit to the customs authority the documents on the basis of which the customs declaration is completed, unless otherwise established by the customs legislation of the Customs Union;
present the declared goods in the cases established by this Code, or at the request of the customs authority;
pay customs duties and (or) ensure their payment in accordance with this Code;
comply with the requirements and conditions for the use of goods in the relevant customs procedure;
fulfill other requirements provided for by this Code.

Article 189. Liability of the declarant

(as amended by the Protocol dated April 16, 2010) The declarant is liable in accordance with the legislation of the member states of the Customs Union for failure to fulfill the obligations provided for in Article 188 of this Code, as well as for the statement of false information specified in the customs declaration, including when accepted by customs authorities decide on the release of goods using a risk management system.

Article 190. Submission and registration of a customs declaration

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

the customs declaration was submitted to a customs authority not authorized to register customs declarations;
the customs declaration was submitted by an unauthorized person;
the customs declaration does not contain the necessary information provided for in Articles 180 – 182 of this Code;
the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;
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.

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

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

If a customs declaration is not registered by the customs authority, such a declaration is considered not submitted for customs purposes.
From the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.
The provisions of paragraphs 2 and 3 of this article do not apply when declaring goods placed under the customs procedure of customs transit.

Article 191. Changes and additions to information declared 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.

Article 192. Revocation of a customs declaration

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

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

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

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

Revocation of a customs declaration is permitted with the written permission of the customs authority, if, before receiving the declarant’s application, the customs authority did not notify the declarant of the place and time of the customs inspection of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the Customs Union, entailing administrative or criminal penalties. responsibility.

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

Article 193. Preliminary customs declaration of goods

A customs declaration may be submitted in respect of foreign goods before their importation into the customs territory of the Customs Union.
If transport (carriage) or commercial documents accompanying goods must be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in electronic form and, after presenting the goods to the customs authority, compares the information contained in the copies the specified documents, with the information contained in the original documents, including electronic documents.
During a preliminary customs declaration, the customs declaration may lack information that, by its nature, cannot be known to the declarant before the import of goods into the customs territory of the Customs Union and (or) their presentation to the customs authority.

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

In the event of a change in cost, quantity or weight indicators that differ from those previously declared on the basis of copies of transport (transportation) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.
If, after the import of goods into the customs territory of the Customs Union, the declarant discovers a discrepancy in value, quantity or weight indicators different from those previously declared, the declarant has the right to withdraw the customs declaration in the manner prescribed by Article 192 of this Code.
If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority determined in accordance with the legislation of a member state of the Customs Union, within 30 (thirty) calendar days from the day following the day of its registration, or during this period they are introduced prohibitions and restrictions, the customs authority refuses to release such goods. (clause 6 as amended by the Protocol dated April 16, 2010)

Article 194. Features of customs declaration of goods

Depending on the categories of goods and persons moving them, in accordance with the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union, specifics of customs declaration of goods may be established, including in the following cases:

if the declarant does not have the exact information necessary for customs declaration;
when goods are regularly moved across the customs border by the same person over a certain period of time;
when moving goods by pipeline transport and along power lines;
when moving goods in an unassembled or disassembled form, including incomplete or unfinished form, for a specified period of time.

Features of customs declaration

Features of customs declaration are related to the application of customs legislation and the correctness of submission of information to the customs authority. Customs declaration is based on the EAEU Customs Code, decisions of legislative bodies, orders of the Federal Customs Service of Russia. At the same time, it is important to know the features of customs declaration of different types of goods. To suppress violations during declaration, customs control is carried out, which identifies cases of false declaration and attempts to illegally import goods. There are goods whose import is prohibited, and there are goods that are under sanctions. Excise goods need to be cleared only at excise customs; goods of cultural value need to be cleared only at specialized customs posts for cultural property. When carrying out customs declaration, you need to know and follow customs rules; if violations are identified, administrative or even criminal liability will arise. If you do not have the necessary experience and knowledge, then in order for customs declaration to be carried out in accordance with the law, it is better to contact our specialists who will help you. Our specialists will help you carry out customs declaration in compliance with all rules and features, in strict accordance with the law.

Peculiarities

Customs declaration is carried out at any customs authority that has the right to accept a declaration for transported or transported cargo. However, there are situations when there is a need to create certain customs authorities. This happens in the following cases:

movement of cultural property, weapons, radioactive materials, when it is necessary to use special laboratory equipment;
the use of certain types of transport, for example, airplane, rail transport, water transport and so on;
movement of products and goods in respect of which frequent violations of Russian customs legislation have been observed;
transportation of devices and instruments that constitute the intellectual property of the Russian Federation.

If the transported cargo contains at least one item corresponding to one of the special lists, then the entire cargo is subject to declaration and inspection at a special customs post.

Deadlines for filing a declaration

In the event of goods arriving in the customs territory of the Russian Federation or when declaring the cargo not at the place of arrival at the end of customs transit within the Russian territory, the declaration is submitted no later than 15 days from the moment the cargo is presented to the customs control authority.

When products subject to declaration are released before filing the declaration, the customs document is submitted no later than 45 days from the date of release of the goods.

If the declarant is unable to meet the deadline for submitting documents, the customs authority has the right to extend the deadline for filing the declaration, which should not violate the deadlines for customs storage of the cargo.

The procedure for customs declaration of goods

The procedure for customs declaration of goods consists of preparing a declaration of goods (DT), submitting it, and writing off customs duties by the customs authority. But first of all, for customs declaration of goods, a participant in foreign economic activity must register with customs. To do this, you need to prepare documents and provide the necessary information. For individuals, this is usually a passport with registration and TIN; for legal entities and individual entrepreneurs, these are documents according to the lists below. Legal entities and individual entrepreneurs carry out customs declarations at Electronic Declaration Centers (EDC). Submitting an electronic customs declaration through the EDC significantly simplifies the declaration of goods of the Customs Union. Advanced technologies implemented in the created EDCs allow for electronic customs declaration of goods via the Internet, while the customs inspector and the declarant can be separated by any distance. The interaction between the EDC and the customs post is also carried out via the Internet, which allows you to remotely manage customs processes. At the same time, goods can be moved through any customs posts, which significantly reduces the cost of time and money.

Documents and information required for customs declaration

List of documents for registration of an individual at customs (View)
List of documents for registration of a Legal entity at customs (View)
List of documents for registration of an individual entrepreneur at customs (View)
List of documents for customs clearance “Import” (View)
List of documents for customs clearance “Export” (View)

The process of registering a goods declaration

Declaration is one of the main procedures for customs clearance of goods transported across the border. It provides for the registration of all goods, without exception, that are moving or have already been moved across the Russian border. At the same time, information about goods and vehicles transported across the border, which are presented to any customs authority, is described. At the same time, “KVT” performs the following tasks:

informs customs authorities about cargo transported across the border;
confirms the legality of the movement of goods through customs;
performs a control function over the actual compliance of goods with the declared description.

Declaration of goods is carried out directly in the customs control zone by submitting a written application, filled out in accordance with the established form, on the exact information regarding the transported cargo, and electronically remotely (see electronic declaration). The application is submitted by the declarant, that is, the person declaring the goods being transported.

All basic operations for documentation, payment of customs duties and provision of cargo to the customs service are carried out directly by the declarant, which will save time on control at customs and funds spent on providing the cargo.

Customs officials are only given the opportunity to carry out control measures to ensure that the cargo actually complies with the documented information. During the inspection process, the customs officer performs:

checking documents for compliance with declared goods and vehicles;
customs inspection of presented goods and vehicles;
if necessary, customs inspection of the presented cargo and transport.

Types of customs declaration

Types of customs declarations are associated with the use of different types of customs declarations, as well as the form of their submission: electronic and written.

Types of customs declarations:

for goods – used when placing goods under procedures, excluding transit; the document indicates the following information: the procedure under which the imported goods are placed, about the declarant, about the customs representative, the recipient, the seller and the buyer, about vehicles, about goods (name, description, quantity, information necessary for calculating payments, to ensure non-tariff measures regulation, country of origin of the product, trademark, manufacturer);
passenger – used when moving goods for personal use by individuals;
transit – used when placing goods under the customs procedure of customs transit; information about the sender and recipient, recipient country and sender country, about the vehicle, about the product (name, quantity, cost, code, quantity and weight) and others are indicated;
on a vehicle – used for customs declaration of international transport vehicles and supplies.

The forms, structures and formats of electronic customs declarations, as well as declarations on paper, as well as the procedure for filling out documents, are approved by law.

What is necessary?

It is necessary to indicate the information about the cargo transported across the border that is used in the calculation and subsequent collection of customs duties. When filling out the declaration, indicate:

customs procedure declared by the declarant;
information directly about the declarant, if available, about the customs broker, about the recipient of the cargo;
information about the transport used in the transportation of the cargo being shipped;
data on goods: name, description, classification, country of origin, country of origin, description of packaging, cargo weight and customs value;
information on customs payments;
data on the conditions of a foreign economic transaction;
data on compliance with restrictions of Russian legislation;
information about the documents required for declaration;
information about the person who compiled this declaration;
date of completion of this document.

If the completed declaration is subsequently used to account for currency transactions, then the information necessary for this is also reflected in the declaration.

The document is certified by the person who drew up the declaration, signed by the compiler’s employee, and certified by a seal.

Customs declaration of goods by a customs representative

Customs declaration of goods by a customs representative allows you to avoid mistakes when filling out a customs declaration both electronically and on paper, submitting it to the customs authority and promptly clearing the cargo at customs. Our specialists, who have daily experience in processing any cargo and goods, carry out these operations in large quantities in any customs procedures at any customs offices of the Russian Federation (airports, ports, automobile terminals, railway stations, temporary storage warehouses of postal services). We help to correctly collect the necessary package of documents for customs clearance, calculate all costs for delivery and at customs, calculate the customs payment and, if necessary, pay it for the client, declare the goods to customs under the seal (EDS) of the customs representative, reducing all possible time frames to a minimum. And we are sure that you and your company will be very satisfied with this service.

Customs clearance of goods

Customs clearance is customs formalities. These include:

submission to the customs authority of the Russian Federation of a package of documents, on the basis of which the customs authority makes a decision on the possibility of moving goods;
operations that are carried out by interested parties and the customs service in order to comply with customs legislation;
making the necessary payments to the account of the customs authority (before filing a cargo customs declaration) as payment of fees, customs duties and taxes. They are calculated based on the terms of the agreement (contract), the cost of the cargo and the conditions of transportation.

Now the term “customs clearance” is outdated. It was used in the customs legislation of the Russian Federation during the period of validity of the Customs Code of the Russian Federation. After the Customs Union was formed in July 2010 and the Customs Code came into force, the term “customs declaration” came into use.

In addition, there are colloquial versions of the term “customs clearance” - “customs clearance of goods”, “customs clearance of goods”, which can be heard when communicating in the customs area. The term “customs clearance” is less common. It means “the completion of customs formalities necessary for the introduction of goods into domestic consumption, for their export or for placing them under another customs procedure.” This is exactly how it is interpreted by the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973 (Kyoto Convention). In other words, customs clearance is the completion of a number of customs formalities when moving goods. These include: customs clearance, customs control, payment of customs duties and all kinds of administrative actions related to the legalization of cargo, which are necessary for the import/export of goods.

Customs declaration services

Ours provides customs declaration services to all participants in foreign trade activities:

For individuals
Legal entities
For individual entrepreneurs

We provide customs declaration services on the basis of a brokerage agreement - a customs representative and bear full legal responsibility to customs and the client. We submit customs declarations under the broker's seal and the client's digital signature. We know all the intricacies of customs legislation and help to quickly clear cargo without delays at customs. We work with all Russian customs posts located:

at airports
in seaports
at cargo automobile terminals – temporary storage warehouse
at railway checkpoints

We will help you go through the process of declaring goods and cargo at the customs of the Russian Federation without delays!

Why declare goods

When exporting and importing various goods, that is, moving them across the state border, it is mandatory to undergo customs control and, in particular, provide information about the goods being transported. The import and export, as well as the transit of goods, is always subject to control by customs and its representatives, one of the mandatory points of which is declaration.

Customs declaration of goods and cargo is the procedure for filling out a declaration, as well as its subsequent submission to the customs authorities for acceptance and, accordingly, passage of the cargo. The procedure is carried out in accordance with the selected customs regime in accordance with Art. 179 TC TC. The document has a specific form in which it is filled out; for example, a special form is provided for the written version. It is important to fill out this application not only correctly from the point of view of regulatory requirements, but also to indicate current and truthful information in order for the application to be accepted.

Customs declaration of goods is regulated by the legislation of the Russian Federation

Organizations, large and small firms, individual entrepreneurs participating in foreign trade activities must prepare customs declarations for goods transported across the border. This is a prerequisite for successful commercial activities, legalization of transported goods, and compliance with delivery deadlines, because if you do not fill out such a document or do it incorrectly, customs will not allow the goods to cross the border.

That is, without a completed declaration, the cargo will not be allowed to pass beyond the customs point; it may be sent to a temporary storage warehouse until the TD is issued and all restrictions and conditions for the movement of goods are met. In some cases, if any type of TD is filled out incorrectly and, as a result, goods are declared incorrectly, they may not only be detained at the border, but also confiscated, and a fine imposed on the owner.

Organizations participating in foreign trade activities must fill out customs declarations

Therefore, in such a situation, it is best to use the services of a customs broker: in addition to efficient and prompt passage through customs and the border, this option will also bring financial benefits, in addition to reducing time and moral costs. After all, maintaining your own specialist on staff is much more expensive than hiring during certain periods when there is a need to transport cargo across the state border to a recipient or partner.

Customs declaration service cost and terms

The deadline for customs declaration at the customs of the Russian Federation is within a few hours!

The price and cost of the customs declaration of goods at the customs of the Russian Federation in our company are the minimum in the market and depend on the place of registration and the participant in foreign trade activities, as well as many other tasks necessary for the client - our partner! We will prepare and submit a customs declaration to the customs authority in electronic form or on paper. We will carry out customs declaration at the minimum price:

For individuals – from 3000 rubles.
For legal entities and individual entrepreneurs – from 5,000 rubles.

We are confident that we will become your reliable partner at customs!

User-friendly interface

In Kontur.Declarant, the appearance of the EDT work area has changed: headers of the logical blocks of the declaration have been added to the ribbon, and if there is a large number of products in the rubricator, a scroll bar appears.

In addition, the service has introduced a function that is necessary for the user, such as the ability to add multiple descriptions to a product that has more than one item. You can set product characteristics common to all items once, and when sending the DT, they will be automatically added to each product item.