Export to Belarus - VAT declaration in 2021 - 2022

Customs

15.09.2020

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Author: Myfin.by editorial staff

Photo: pixabay.com

A customs declaration is a document that indicates those things that a citizen transports across the border when entering or leaving the country. In this case, not only newly purchased goods are taken into account, but also personal belongings, valuables or money. The execution of the declaration depends on the requirements of the state whose customs office requires it.

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As a rule, such a declaration must contain information both about the product, in particular, the price, weight and country in which it was produced, as well as about the regime applied to it and the transport used for transportation. Each product has its own code and necessary transportation conditions. In total, the form contains about 50 items. You need to know all this to avoid troubles at the border.

A customs declaration for goods is not just confirmation of their transportation, but also evidence that the export or import procedure is permitted by law. It is necessary to provide a customs declaration before the 15th day has passed from the day the customs authorities received the consignment of goods. Documents must be filled out correctly, there must be no blots or errors, only 3 corrections are allowed if the competent authorities allow them to be made. Filling out a customs declaration at the Belarusian border is done in Russian or English, however, if the border is crossed by a person who does not speak either of them, you can ask for a document in another language, having agreed with the customs authorities.

The fact of filing the document will be registered on the day it was provided to customs, after which the declaration receives the status of a document of legal significance. If necessary, you can ask customs for written evidence that the declaration has actually been submitted.

Passenger customs declaration (2021): when to fill out

A passenger customs declaration is one of the declarations (along with goods, transit and transport declarations) used when moving goods across the customs border of the EAEU (clause 1 of Article 105 of the EAEU Customs Code).

The passenger declaration is filled out (clause 3 of article 105 of the EAEU Labor Code):

• when individuals move goods across the border for personal use;
• when moving such goods under the customs transit procedure (in cases regulated by the Code).

There are different types of goods for personal use that are subject to declaration: they are named in paragraph 1 of Art. 260 TC EAEU. These include products:

• carried in unaccompanied baggage. A common case in which an individual needs to declare baggage as unaccompanied is if the airline lost it and could not deliver it at the point of arrival.
• delivered by the carrier;
• moved by any means, in relation to which there are prohibitions and restrictions under Art. 7 of the EAEU Labor Code (subject to declaration with the presentation of documents confirming compliance with such prohibitions and restrictions).

Cash or checks in the equivalent of over 10 thousand US dollars are also subject to declaration at the exchange rate on the day the declaration is submitted to customs (subclause 7, clause 1, article 260 of the EAEU Labor Code). Cars for personal use that are not registered in a state that is part of the EAEU are also declared (subclause 5, clause 1, article 260 of the EAEU Labor Code).

The definition of the term “goods for personal use” is contained in subparagraph. 46 clause 1 art. 2 TC EAEU. These are goods intended for personal, family, household and other needs not related to doing business, which are transported across the customs border of the EAEU in luggage, by mail or in any other way.

The declaration is filled out directly when a person crosses the border and the accompanying movement of the declared goods. The procedure for filling out was approved by the Decision of the Board of the Eurasian Economic Commission dated July 23, 2019 No. 124. A passenger customs declaration is drawn up (the form can be downloaded below) in two copies - one is handed over to the customs officer, the other remains with the declarant (clause 7 of the Procedure).

The declaration is accompanied by documents confirming the information reflected in it (clause 9 of article 109, clause 1 of article 261 of the EAEU Labor Code):

• passport or other identification document (including minors);
• document on the value of the transported goods;
• documents confirming compliance with prohibitions and restrictions, as well as compliance with duty-free import conditions;
• power of attorney for the declarant's representative, etc.

You can see what a passenger customs declaration looks like and download its form at the end of this article.

What goods to declare

1. Goods intended for personal use, which are transported personally or with the help of a carrier.
2. Securities and money exceeding $3,000. In general, the maximum amount of cash that a citizen can transport across the border at one time is $10,000. There is no point in taking a large amount with you.
3. Precious stones and metals. Moreover, both jewelry and unprocessed jewelry presented in “raw” form are subject to declaration. When leaving the country, personal jewelry may not be declared. But in practice it turns out that in this case you can run into trouble. For example, it is possible that when returning to the country you will have to prove that this is your jewelry and you did not buy it abroad. Thus, even personal jewelry is recommended to be included in the customs declaration.
4. Radio-electronic and high-frequency equipment that are not finished equipment . For example, there is no need to declare a radio or cell phone. However, devices the use of which requires permission from special authorities are subject to mandatory declaration.
5. Cultural values ​​. Souvenirs that are mass-produced are not considered cultural property. Here we are talking about single copies that were created more than five decades ago: paintings, books, coins, etc. In addition to including them in the declaration, you will need to obtain a special permit from the relevant authorities to export them. There are also valuables that are generally prohibited from being exported.
6. Weapon . To export it, you will also need to provide the appropriate permission from the Ministry of Internal Affairs of the Russian Federation.
7. Plants and animals . Even for an indoor flower you will need to issue a phytocertificate. As for animals, we are talking about species that are considered endangered.
8. Psychotropic and narcotic drugs. Drugs sold without a prescription are not subject to declaration. Only potent narcotic substances need to be included in the document. At the same time, you must have confirmation that for health reasons you need to take these medications.
9. Information that may contain state secrets . There is no need to register video discs or other electronic media. However, a customs officer has the right to review them to ensure that there are no records containing state secrets.
10. Personal vehicle . When traveling abroad in your car, indicate its details in the declaration. ABOUT.

Documents submitted with the declaration:

• passport;
• checks, receipts and other documents that are official confirmation of the value of goods included in the declaration;
• transport documents;
• documents on the basis of which benefits are provided, for example, a refugee certificate;
• documents that can be used to identify a personal vehicle;
• a power of attorney or other document proving that you own or have the right to use this car.

Passenger customs declaration form 2021

The document form and the procedure for filling it out were approved by the above-mentioned Decision of the EEC Board No. 124 dated July 23, 2019. You can download it in PDF format below.

Next, we will tell you how to fill out a passenger customs declaration in practice.

The main things you should pay attention to when filling out the passenger customs declaration (form 2021):

• If cash in the amount of more than 10 thousand dollars is imported, column 3.1 is noted, and the declaration itself must be supplemented with an appendix (which is also included in the document form).
• Changes in the declaration, if necessary, are made by the declarant manually (in both copies), and then certified by the personal seal of a customs officer indicating the date (clause of the Procedure approved by Decision No. 124).
• If customs transit is carried out, columns 3.1 and 3.3 of the declaration are not filled in.

Please note that it is possible for individuals to prepare declarations in advance before arriving at the border - through a special online service on ]]>the FCS website]]>. The declarant can enter the page of this service through his “personal account” on the department’s website. After filling out and sending the declaration, he will receive a UIN (unique document identification number). This must be reported to the customs officer, and he will download a pre-filled declaration from his database.

You can see what a completed passenger customs declaration (sample document) looks like below.

VAT declaration for export to Belarus

Sales of goods to Belarus are reflected in the VAT return according to the following scheme:

What to do if documents confirming the zero rate are not collected in a timely manner? The answer to this question is in the ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Find out which transaction codes to use to fill out a VAT return from the diagram below:

If goods are sold to a related party or a resident of an offshore zone, special codes from the specified application are applied.

The procedure for filling out individual lines of Section 4 depends on the type of product (commodity or non-commodity):

The remaining sections of the declaration are completed in the usual manner.

A sample from ConsultantPlus will help you understand the principles of filling out a VAT return when exporting goods to Belarus in 2021, after receiving trial demo access to the K+ system. It's free.

Advantages of electronic declaration of goods

• Automation of the process allows you to submit an electronic declaration in a short time and independently monitor the process of its consideration.
• Universal Freight Solutions company provides services using modern equipment and the latest software versions, so errors are excluded.
• Electronic customs declaration of goods in Russia takes place in the shortest possible time.
• Clearance of goods at customs does not require the presence of the applicant, since the process is carried out remotely.
• All stages of customs declaration are available to the client for review; the procedure is carried out according to a standard and transparent scheme.
• Saving material resources. When declaring goods remotely, the tax is 75% of what a person must pay when registering papers in person.
• When submitting a request via the Internet, cryptographic protection is used, which ensures the safety of all sent information in a confidential form.

To receive an electronic declaration, you need to send a request to the customs authority, collecting the necessary documents. You can use form ED-1 or EL-2. In order to carry out the procedure as quickly as possible and eliminate all difficulties, you can shift many actions onto the shoulders of specialists, entrusting the preparation of an electronic declaration to our highly professional employees.

Where to begin? Contact us!

Results

Exports of goods from Russia to Belarusian buyers are taxed at a rate of 0% if the supplier submits a set of supporting documents to the tax authorities along with the VAT return. If the documents cannot be collected on time, the supplier must submit an updated VAT return for the period in which the export shipment occurred.

Sources:

• Tax Code of the Russian Federation
• Treaty on the Eurasian Economic Union (signed on May 29, 2014)
• Decree of the Government of the Russian Federation dated April 18, 2018 No. 466
• Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Documents were not collected on time: what to do with VAT reporting

Exports that are not confirmed on time require the submission of an updated declaration. Such a declaration has three important nuances:

• it is rented out per quarter of export shipment;
• must contain completed section 6;
• The composition of the information in section 6 depends on the type of goods exported (raw materials, non-raw materials).

What can prevent you from confirming your export on time?

Even if the exporter conscientiously approaches the procedure for collecting documents, there is no complete confidence that he will meet the deadline allotted by the Tax Code of the Russian Federation to confirm the validity of applying the zero VAT rate. This is due to the fact that the set of supporting documents includes an application for the import of goods, which the buyer must hand over to the supplier. And it is difficult to influence the actions of a buyer (especially one located abroad). At the same time, the absence of an application for the import of goods deprives the seller of a tax preference in the form of a zero VAT rate (if the buyer has not paid the tax).

The main difficulty in obtaining such a document is that the Belarusian buyer must pay the tax, put a stamp on the application with his tax authorities about payment and, with such a mark, transfer the application to the supplier.

It happens that the export seller was unable to receive an application because the buyer:

• for some reason I did not send the application, although I paid the tax;
• did not pay the tax and did not send anything to the seller;
• I sent the application, but without a tax payment mark.

There are two possible scenarios here:

1. If the Belarusian buyer has paid the tax, the situation is not hopeless - Russian tax authorities can check the fact of tax payment in their database (within the framework of electronic information exchange), and the supplier himself can check in a special electronic service on the Federal Tax Service website.
2. If the tax is still not paid, the Russian export seller will not be able to confirm the zero rate.

We will tell you in the next section what a supplier can do to protect itself from possible material losses due to unscrupulous buyers.