How to find out and indicate the registration number of the customs declaration

Example

The current form of the customs declaration for goods is approved by Appendix No. 2 of the decision of the Customs Union Commission dated May 20, 2010 No. 257:

Let us say right away that the registration number of the cargo customs declaration must be understood as the number of the declaration indicated above. After all, as such, customs declarations are no longer valid due to the development of EAEU legislation.

According to clause 43 of the rules for filling out this document, the registration number of the customs declaration in 2021 and in the future is affixed to it exclusively by an official of the relevant customs office.

The same paragraph says what the registration number of the customs declaration looks like and gives its interpretation.

Here is a typical example of a customs declaration registration number. For each country participating in the Customs Union and each declaration it is different, although the format is the same:

Please note that each sample customs declaration registration number has the following format:

Where:

• the left part is the code of the customs office that registered the declaration in accordance with its classification;
• the middle part is the day on which the declaration was registered (DDMMYY);
• the right part is the serial number of the declaration, which is given to it according to the customs journal on registration of declarations (starts with one for each calendar year).

As you can see, the number in question is always indicated through a slash “/”. There should be no spaces between elements.

Thus, an organization (individual entrepreneur, individual) should not have the question of how to fill out the registration number of the customs declaration. This is done exclusively by a customs official. It is only important to know where the registration number of the customs declaration is indicated in order to quickly find it.

Sometimes the registration number of the customs declaration (full customs declaration) is necessary to confirm zero VAT on actually sold goods exported (clause 1 of Article 165 of the Tax Code of the Russian Federation).

At the same time, the Ministry of Finance believes that the registration number of the customs declaration for export should be taken from the full declaration (letter dated October 23, 2015 No. 03-07-08/60952), and the Federal Tax Service believes that it is quite temporary (letter dated July 28, 2017 No. SD-4- 3/14879).

Also see “Full list of customs codes: table”.

What is a gas turbine engine? Decoding

CCD is a cargo customs declaration. The form must be completed by legal entities and individuals who supply the car (its power units). The declaration includes data about the car that crosses the border (its parts), and the representative transported by the car.

The form includes four copy sheets:

1. For the customs archive.
2. Stored in the statistics department and used in reporting.
3. It is handed over to the person who provides the declaration.
4. Designed for the customs value department.

The customs declaration is certified by a customs officer. It is on the basis of this document that customs duties are calculated.

Where to get

Where to get the registration number of the customs declaration is stated in the same paragraph 43 of the rules for filling out the declaration for goods.

There is no need to search for a long time to find the registration number of the customs declaration. It is located immediately in the first line of column “A” of the first and each additional sheet of the declaration.

To clearly understand where to look at the customs declaration registration number, refer to the figure above and below. We have highlighted column “A” in red.

That's not all. Another source where the registration number of the customs declaration is indicated is the upper corner of each copy of the addendum, if one is used.

Invalid value

Sometimes an accounting program may display a message that the registration number of the customs declaration has an incorrect value. It is important that the customs officer through whom the declaration passed is initially responsible for affixing the correct number. After all, he certifies the assigned number with his signature and personal number stamp.

It also happens that when following the chain of counterparties, the registration number of the customs declaration when transferred from one document to another has lost its correctness. This means you need to clarify it with your business partners.

What types of gas turbine engines are there?

Depending on the form in which the cargo is delivered and why, a customs declaration is issued for the body and engine, for the car.

GTE for engine

This type of document must be filled out when transporting a car engine. The law does not prohibit transporting a vehicle across the border for spare parts (construction vehicle). After the parts clear customs, they can be installed in the car and driven. That is why there is a need to prepare a declaration - accounting for the export and import of vehicle spare parts.

After filling out and approving the form, all documents should be saved, since without them it will be impossible to carry out further manipulations with the car. If there is a need to replace the unit or re-register the vehicle, the authorized body will require a declaration. Missing a form or filling it out incorrectly will be interpreted as a violation of the law.

The gas turbine declaration for the engine contains the serial number of the internal combustion engine. The technical condition of the engine at the time of its transportation through customs is not taken into account.

Important

When purchasing an imported car, you must carefully compare the serial number of the body and engine with the registration certificate.

GTE on the body

The body, like other parts of the vehicle, has a unique digital number. Accordingly, when transporting it, it is also necessary to fill out a declaration.

Important

Without a customs declaration for the body, it will be impossible to register the assembled vehicle with the police department and use it for its intended purpose.

What is a gas customs declaration for a car?

You will have to issue a customs declaration for a car if you are not purchasing it in our country. The real owner of the cargo must fill out the package of necessary documents; customs only certifies the forms. If the car is sold, the buyer receives a certified copy of the declaration.

If a car is purchased abroad by an individual, in addition to the title with a customs declaration, it is also necessary to provide a receipt order.

Difference from declaration number

As was said, the main difference between the registration number of the customs declaration and other details of this document is its writing format.

In addition, Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 actually abolished the term “customs declaration number” from the main VAT documents. On this basis, we can say that the difference between the customs declaration number and the registration number of this declaration is no longer relevant. Take line 150 of the VAT declaration, which is now called “Registration number of the customs declaration”:

On the invoice

It is necessary to indicate the registration number of the customs declaration in the invoice in column 11. From October 1, 2021, it received the same name as this detail:

Column 11 is filled in for goods that:

• do not come from Russia;
• released for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

Also see “New invoice form from 10/01/2017: form and sample filling”.

Cipher examples

In the report, the code looks like this: 10714040/110919/0095741. Moreover, groups are separated only by a slash; no spaces, dots or other characters are provided.

Customs codes of other countries may be different. For example, in Armenia the customs authority code is only two digits. In Belarus there are only 5 characters, as in Kazakhstan and Kyrgyzstan.

In the sales book

Due to the changes introduced by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981, from October 1, 2021, the registration number of the customs declaration in the sales book received its own separate column 3a:

The registration number of the customs declaration, which is issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region, is entered in this column.

This indicator is filled in when selling goods for which VAT is calculated during customs declaration:

• was not paid according to paragraph 1 sub. 1.1 clause 1 art. 151 Tax Code of the Russian Federation;
• paid in accordance with paragraph 3 sub. 1.1 clause 1 art. 151 of the Code.

Answers to common questions

Question No. 1 : When concluding an agreement with a foreign supplier, the amount in foreign currency may be indicated. On what date should the conversion into rubles be made?

Answer : In accordance with Chapter 21 of the Tax Code of the Russian Federation, it is not prohibited to indicate amounts in foreign currency on invoices. So, if under the contract the agreement is expressed in foreign currency and under the contract payment is made in the currency of the Russian Federation in an amount equivalent to the amount in foreign currency, then the amounts must be reflected in rubles in invoices.

Question No. 2 : Are penalties or fines subject to VAT (for example, demurrage of transport at the border)?

Answer : VAT in relation to the received amounts of penalties as liability for delay: the amounts of penalties are not related to payment for the goods, therefore they are not subject to VAT (with the exception of penalties as the fulfillment of an obligation under a contract, which are involved in pricing).

In the shopping book

From October 1, 2021, in the purchase book, the registration number of the customs declaration received its own column of the same name. Previously, it was called simply “Customs Declaration Number” (Resolution of the Government of the Russian Federation dated August 19, 2017 No. 981):

In this column, one or several registration numbers of the customs declaration are given, separated by a semicolon, when selling goods imported into Russia, when their customs declaration is provided for by the laws of the Eurasian Economic Union.

Column 13 is not filled in when reflecting data on an adjustment (corrected adjustment) invoice in the purchase book.

When reflecting in the purchase book the VAT paid when importing goods into the Russian Federation, in column 3 indicate one or several registration numbers of the customs declaration, separated by a semicolon

When reflecting VAT in the purchase book (clause 14 of Article 171 of the Tax Code of the Russian Federation), in column 3, provide the registration number of the customs declaration issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region. In this case, columns 4 – 9 and 11 – 15 are not filled in.

Also see “Book of purchases and sales from October 1, 2021: new VAT forms.”

Procedure for checking the customs declaration number

The customs declaration number is now one of the important elements of the invoice, which the Federal Tax Service pays attention to. Therefore, it is important to obtain reliable information from the seller. When combating the illegal import of goods from abroad, the state regulates the circulation of such goods.

The buyer is not obligated and cannot check the customs declaration number noted on the seller’s invoice, and is also not responsible for that data, however, if the customs declaration is filled out incorrectly, the deduction may be refused (although the right to deduction can be exercised through the court). Also, information may arise at any stage of resale.

Only working with trusted suppliers and drawing up an agreement stipulating the provision of reliable information can protect the buyer. The main elements that the buyer can check are the availability of:

1. there are 21 characters in the customs declaration
2. number of the customs authority, which can be found on the official website of the Federal Customs Service
3. calendar date

It will not be possible to verify the legality of the import, which is reflected in the third group of numbers. Therefore, it is important to carefully check the documents of new counterparties with whom an agreement has been concluded for large amounts.

In general, this number will not interfere with the deduction, but in order to avoid disputes with the Federal Tax Service, you should pay attention to it.