Organizations and private entrepreneurs specializing in the export or import of products are legally classified as participants in foreign economic activity - foreign economic activity. Market globalization has significantly expanded the opportunities for trade - today, transportation between countries is carried out by various vehicles, and delivery times have been significantly reduced, which makes it possible to quickly carry out all related business processes and obtain the desired result in the form of income. However, within the framework of commercial or production activity of this kind, it is necessary to interact not only with foreign counterparties, but also with authorized persons who control the procedure for goods crossing the territorial borders of the Russian Federation. Customs documents, the list of which is determined depending on the specifics of the goods, are mandatory to fill out and provide - and the financial success of the entire enterprise often depends on the quality of this procedure. How to avoid mistakes when preparing to submit a declaration, and what information does customs request from entrepreneurs and organizations? Let's figure it out.
General overview
To begin with, it is worth clarifying that the obligation of legal entities and individuals who are participants in foreign economic activity to provide data and materials specified by the regulations is enshrined not only in the Code, but also within the framework of the Federal Law. Permits required for customs clearance are submitted in electronic or original form, while the form itself depends on various factors - from the specifics of the work tasks facing a particular service to the characteristics of the goods in respect of which the procedure is being carried out.
The standard list of documentation required during declaration includes the following items.
- A contract confirming foreign trade activities, that is, business relations with a foreign counterparty. Provided in the format of a certified copy, in the full version - with all additional agreements and annexes that allow you to get an idea of the contractual obligations that have arisen: the conditions, cost and timing of the transaction, the rights and obligations of the parties, penalties for violations, etc. Commercial documents in customs affairs, as a rule, are drawn up in two languages (for example, Russian and English), made in at least two copies, and signed by persons vested with the appropriate authority. Previously, the legislator also provided for the filling out of special forms - passports for foreign trade transactions - however, this provision was abolished in 2018.
- An invoice is one of the main international forms of documentation, which in essence is an analogue of bills and invoices accepted in Russia, which indicate the cost of products sold or services provided. Included in the list of documents required for control by customs authorities and clearance of goods at customs, the original is issued by the direct seller and is part of the accompanying package throughout the entire transportation cycle. In accordance with the rules, the contents of a commercial invoice indicate all the key aspects characterizing the cargo: name, nomenclature codification, general description, place of manufacture, quantity and cost (both for one unit and the entire batch). In addition, the details of the international contract, its basic conditions, as well as information about the participants and intermediaries providing logistics services are entered into the form. Customs documentation is provided in the Russian version or translated into Russian with certification of authenticity and compliance by one of the parties involved. It is also worth noting that the invoice is used only within the framework of foreign economic activity deliveries, and the information specified in it must coincide with the data recorded in the international contract. The presence of discrepancies is unacceptable and serves as a basis for refusing delivery.
- Payments confirming mutual settlements in relation to a specific shipment are required in situations where such conditions are provided for by the contractual obligations of the parties. Possible options include instructions certified by the bank's mark, or statements reflecting the movement of funds in the organization's personal account.
- The original packing list issued by the shipper. In fact, it is one of the standard customs documents containing a list of information about the transported goods: weight, number of pieces, units of measurement, destination address, etc. Provides for the indication of details corresponding to the contract and invoice numbers, provided in Russian, or with a certified translation.
- Transportation documentation, also filled out by the seller. The format in this case directly depends on the chosen logistics channel - existing options include air and railway waybills, CMR for road transport, as well as a bill of lading issued for delivery by sea. Moreover, regardless of which method is used, the content must contain information about the sender and recipient, the specifics of the cargo being transported (including name, packaging method, code classification, weight and number of pieces), the direct carrier and the vehicle used. You may also need an agreement confirming the validity of the provision of logistics services and an invoice issued for their payment.
- Various types of permits for customs, issued by government departments and specialized structures. This list includes certificates of quality and compliance with regulatory standards, expert opinions, as well as other confirmation of legal status. Specific standards are determined by the specifics, as well as the requirements from a safety point of view. So, for example, when importing or exporting fruits, vegetables and plants, the condition is phytosanitary certification, for which the authorized body is responsible, and the transportation of animals, feed or meat products across the border requires a veterinary certificate. It is recommended to obtain such permits in advance, since in most cases we are talking about perishable products, for which a delay due to customs documentation may cause a loss of quality characteristics.
- Technical materials, including passport books, diagrams and operating instructions, accompanying shipments of complex goods, including machinery, production equipment, vehicles, etc. It is mandatory to have both the original document drawn up in the manufacturer’s language and the Russian version.
- Payment receipts confirming payment of fees. Responsibility for the timely transfer of duties rests with the payer: the order and list of documents for customs clearance are determined both by its legal status and the type of payment. Separate confirmations are provided for import duties, advance VAT payments, and other tax obligations. You can clarify the current requirements with the bank or with the employees of the body that carries out the procedure for checking the goods and accompanying documentation.
It is also worth noting that within the framework of the declaration, not only the use of originals and copies is allowed. There is an ED-2 protocol, in which all the main documents necessary to carry out customs control and achieve its goals are provided in an electronic version that complies with the digital standard. However, in this case, it is important to take into account that mistakes made in filling out payment orders, be it an incorrectly specified code, or providing the wrong details, lead to the “loss” of the transaction being completed to return the money, which takes up to three months.
customs inspection
The inspector orders an inspection if he has doubts about the correctness of the data in the declaration. It is carried out within 24 hours after you confirm your readiness to present the goods.
Example: new passenger cars, duties on them are determined based on cost. It is checked according to special catalogs that the customs office has - additional information is written there. equipment and components. To check whether this equipment is on the car, you need to inspect it.
A real-life incident: a man was registering a new car, a Mercedes C-Class. The price was stated as for a car with a fabric interior - the simplest configuration. To check whether the interior was actually fabric or the seats were upholstered in leather, the inspector ordered an inspection. As a result, customs found leather seats and an expensive audio system - the customs value of the car doubled.
Import documentation
Commercial activities related to the import of products from abroad require the mandatory payment of duties and also require the provision of a larger number of accompanying documentation certifying the import permit. In preparation for declaring imported goods, you will need to draw up a standard package containing:
- A certified copy of the current contract, with additional agreements, attachments and specifications.
- Invoice, that is, an invoice for payment for delivery.
- Payment orders confirming an advance payment - if such a requirement is contained in the terms of the transaction.
- Logistics customs documents are various types of invoices, contracts for the provision of transport services and insurance, receipts for payment for transportation.
- Documentation containing basic information about the transported cargo, including name, description, quality and technical characteristics.
- Financial statements showing timely payment of fees and charges.
- A packaging package issued at the shipping warehouse for each item being transported.
- Documentary confirmation of the permit issued for the import of products.
In cases where the language of the foreign counterparty was selected by default, certified translations will also be required. In addition, the above list can be expanded if this is due to the specifics of the imported product or the peculiarities of the concluded transaction. Legislative provisions determine the right of customs to request any materials related to the implementation of a contract, intermediary operations (logistics), or directly with the cargo.
Organizations importing any types of products into the Russian Federation for the first time must also provide a package of constituent and banking documents, including reports on financial activities. In addition, it is worth paying attention to regulations that are not restrictive, but rather motivational in nature. So, for example, the optional list includes a certificate of origin, which allows you to determine the country in which the goods in question were manufactured or produced. Despite its secondary status, it allows you to receive certain benefits that reduce the amount of deductions.
Unique contract number (UCN)
The NIC is assigned by the bank through which you conduct the transaction if the contract amount exceeds €50,000. For smaller amounts, the NIC is not needed.
Please note that if over time the total volume of purchases under additional agreements to the contract exceeds the €50,000 mark, then the UNC will have to be obtained. Or, as an option, you can make a new contract before the amount in the old one reaches this threshold.
We indicate the UNK in the program for filing a declaration
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Change of classification according to the Commodity Nomenclature of Foreign Economic Activity
The product range is detailed and at the same time confusing. It's easy to make a mistake here.
For example, for agricultural fertilizers there are several dozen codes, which are assigned depending on the percentage of certain substances. It is almost impossible to “guess” the correct code without relying on detailed knowledge of the chemical composition of the fertilizer.
At the same time, the HS code determines both the required set of documents for declaration and the rate for calculating the amount of customs duty. An incorrect code, as well as an inappropriate price, will delay registration for up to 10 days.
Export registration
Declaration of exported products requires the collection of certain documentation, including:
- Confirmation of the conclusion of a foreign economic transaction, which includes contracts, annexes and additional agreements, executed payment orders for prepayment, as well as the original and translation of a commercial invoice.
- Documents related to the transportation and movement of goods, including invoices, logistics service agreements, insurance, packing slips and certificates of ownership.
- Documentary characteristics - instructions, technical passports, certificates of origin, conformity and quality, and official permission for export outside the territorial borders of the Russian Federation.
- Payment receipts confirming timely payment of duties and fees, including separate receipts for advance payments and customs clearance.
This list is not exhaustive, since regulatory authorities have the right to request from participants additional materials related to the operation being performed. It is also worth noting that the implementation of supplies made to counterparties from the EAEU countries provides for a simplified procedure, which is determined by the operation of uniform regulations, as well as a loyal attitude on the part of the state interested in increasing trade turnover with economic partners.
How long does customs clearance of a parcel from China and other countries take?
Many people ask the question: “How long does customs clearance of a parcel take?” The duration of customs clearance of the parcel will not take more than 24 hours, only if:
- Customs duties were paid on time.
- If there were no errors when filling out the documents, especially passport data.
Attention! Passport information for customs clearance of the parcel must be filled out correctly. Most errors occur when filling out passport data.
How to check customs clearance of a parcel? There are special services for tracking parcels, for example, there is a universal service for tracking parcels sent from China to Russia. It works with online stores Aliexpress, Joom, Pandao, eBay, GearBest, Wish, sending parcels from China to Russia by almost any postal operator, for example Russian Post, Aliexpress Standard Shipping, YunExpress, SF-Express.
What is customs clearance of parcels from Aliexpress? After placing an order on this trading platform, the goods will be packaged and transferred for delivery to the postal company. The delivery service assigns a unique track number to the sent parcel, which can be used to track its movement.
Attention! Track number and order number on Aliexpress are different numbers! Parcel tracking is carried out only by track number!
Before the parcel reaches the recipient, it must go through a number of necessary stages, the most important stage being customs clearance. This stage may take no more than one day, but may last for several days, so it is necessary to periodically monitor the status of your parcel. Possible options:
- If there are any technical problems, the parcel will be released safely in the near future.
- If the customs clearance stage takes longer than a week, it is better to contact customs to find out the reasons. Unfortunately, the parcel tracking service does not indicate the reason for the delay.
- The parcel has been assigned the status: “Customs clearance failed” - this means that the parcel has been detained and you need to contact customs as soon as possible.
- If no action is taken within 30 days, the package will be sent back to the seller.
We carry out prompt customs clearance of parcels from China and other countries!
What additional documents are needed to clear customs?
In addition to the standard requirements already listed, customs services are given the legal opportunity to request clarifying information and documentary evidence, which, in the opinion of responsible officials, is necessary to clarify controversial issues. So, for example, to confirm the declared value of the declared goods, you may need:
- Commercial price lists and specifications from the selling party.
- Cost calculation and available official proposals.
- Agreements stipulating the possibility of implementation on the territory of the Russian Federation.
- Accounting statements confirming acceptance and placement on the balance sheet.
- Statements, invoices, financial documentation.
In situations where a customs broker or other specialized service is involved in participating in a foreign trade transaction, or another specialized service that assumes obligations for the prompt preparation of a declaration, confirmation of the contractual relations concluded with the representative must also be provided.
TIN/KPP certificate
Legal entities provide a TIN/KPP certificate, individual entrepreneurs - a notification of registration of an individual with the tax authority as an individual entrepreneur and a TIN certificate.
This document, just like the Charter, does not need to be submitted anew each time if nothing has changed. You can simply attach a link to it.
This is what the statutory documents look like in a formalized form in one of the programs for filing declarations with customs
What does the list of documents depend on?
The fact that the legislative norms do not provide a single standard list that would define all forms and forms required to be submitted is due to the influence of a number of factors on the completeness:
- international transaction format;
- regime applicable to the cargo;
- type of procedure chosen;
- the method of mutual settlements specified in the contract;
- nomenclature codification;
- the presence of special requirements or restrictions;
- specifics of the organization's commercial activities.
Before a shipment reaches the border, existing regulations should be clarified. This can be done both through services acting as intermediaries and from representatives of regulatory authorities.
Charter of the importing company
For most organizational and legal forms of a company (for example, LLC, PJSC, JSC, NPO), it is necessary to prepare a scan of all sheets of the Charter in PDF format as a single document.
If the importer is an Individual Entrepreneur (IP), then instead of the Charter it is necessary to provide a Record Sheet from the Unified State Register of Entrepreneurs. Once the document is uploaded into the system, when making subsequent deliveries, a link to it is attached to the electronic archive of customs documents. You need to re-upload only if something has changed - for example, a new edition of the Charter has been approved or the list of OKVED codes has been adjusted for the individual entrepreneur.
Possible problems: how to prepare for declaration
The documentation provided as part of the procedure must be drawn up properly: copies are certified, stamps on the originals are clearly affixed, signatures are legible, and belong to persons with appropriate authority.
It is best to find out in advance what documents are needed for customs clearance of cargo - then preparing the package will take less time, and the likelihood of making a mistake will be lower. In addition, it is important to regularly monitor current legislative changes affecting the conduct of foreign economic activity. Mobile automation solutions offered by . Number of impressions: 2823
