How to fill out a declaration for goods. Examples of filling out a customs declaration for goods. DT is registered or refuses to accept

04.05.2020

We told in our consultation that such a form as “Customs Cargo Declaration” (CCD) is no longer used. From 01.01.2011 it was replaced by a declaration for goods, the form of which was approved by the Decision of the Customs Union Commission dated 05.20.2010 No. 257. However, in practice, the term "GTE" is still widely used. In our consultation, we will also use for convenience the concept of a cargo customs declaration, meaning by it a declaration for goods.

We will give a form for the cargo customs declaration, as well as show a sample of the CCD for imports.

Cargo customs declaration: form download

The declaration form for goods is given in Appendix No. 2 to the Decision of the Commission of the Customs Union No. 257 of May 20, 2010.

You can download the declaration form for goods in Word format from the link:

GTD: decoding fields

The procedure for filling out the customs declaration, or rather the declaration for goods, is given in the Instruction approved by the Decision of the Commission Customs Union dated 20.05.2010 No. 257.

For example, detailed information how to fill in the customs declaration for imports, see section II of the Instructions for filling out the customs declaration. It is indicated which columns of the GTD need to be filled in and how to do it.

So, for example, column 2 "Sender/Exporter" contains information about the person indicated as the sender of goods in the transport (transportation) documents, in accordance with which the transportation of goods has begun (begins):

for an organization - the short name of the organization and its location (short name of the country in accordance with the classifier of countries of the world and address);
for individuals - full name individual and his place of residence (short name of the country in accordance with the classifier of countries of the world and address).

And, say, in column 12 “Total customs value”, the figures indicate the total customs value of the declared goods in rubles, obtained by summing up the customs values of all goods declared in columns 45 of the main and additional sheets of the declaration for goods.

Column 29 "Entry/exit authority" shall indicate the code of the customs authority through which the goods arrived in the customs territory, in accordance with the classifiers of the customs authorities used in the EAEU member states. In Russia, this is the eight-digit code of the customs authority. For example, 10704050. This code corresponds to the customs authority Blagoveshchensk customs post. Codes of customs authorities can be viewed on the FCS website.

Column B "Details of calculation" shall contain information on the amounts of customs payments, other payments, the collection of which is entrusted to Customs, for all goods declared in the customs declaration.

Despite the fact that, as a rule, specialized organizations (customs intermediaries) are engaged in customs clearance, the accountant also needs to know the basic rules for processing customs declarations for imports and other customs procedures. Indeed, without this, he will not be able, for example, to correctly determine the initial cost of imported goods and capitalize them.

What are indirect taxes and how do they work within the EAEU

An indirect tax, generally speaking, is an additional markup on the price of a product. Products are sold with this allowance, and part of the profits is transferred to the tax collector - the state. Foreign trade participants are especially interested in such types of indirect taxes as customs duty, excise duty and VAT.

Customs VAT - deduction, refund and everything connected with it

According to Article 146 tax code Russian Federation, goods imported into the country are subject to taxation, while Article 46 of the Customs Code of the EAEU specifies that it is the value added tax that is included in the list of customs duties levied on imports. In terms of competition, this equalizes the market position of foreign and domestic products. A reduction in the VAT rate or a complete exemption is possible for a limited group of goods, such as medical devices, medicines or complex technological equipment, which is not produced in the Russian Federation.

Labeling and customs clearance - what will change for importers

Mandatory labeling of products with special identification marks is gradually being introduced to the market and covers all large groups goods. Naturally, this change concerns not only Russian manufacturers but also importers.

FEA consulting - who should I ask a question about customs?

Any entrepreneur who does not have experience in dealing with the supply of goods from abroad will have many questions if he decides to become a participant in foreign economic activity. This, for example, is the maintenance of currency accounting, a change in the legal form of the company, and, perhaps, the main block is the customs clearance of goods. The number of nuances that should be taken into account when clearing goods is so great that sometimes even experienced importing companies make mistakes and end up in almost hopeless situations.

Getting ready for the new year - what changes in the customs sphere await foreign trade participants in 2020?

Beginning of the year in almost all areas economic activity associated with the entry into force a large number new bills. Customs sphere is no exception. In addition, it is useful for traders to familiarize themselves in advance with the changes that are planned to be introduced during 2020, since many of them require preliminary preparation by importers. Below we will consider some of the innovations in customs legislation that will come into effect next year.

Where to store and how to transport uncleared cargo?

Any foreign goods crossing the state border of the Russian Federation must undergo customs clearance. Only after that the cargo comes to the full disposal of the importer and customs control is removed from it. In this case, the goods must somehow be delivered from the border to the customs clearance post. In addition, there are cases when the filing of the declaration is delayed due to the lack of any permits, and the importer is faced with a choice - to take the foreign goods back or place them in storage until all problems with the submission of DT are resolved. In any case, the question arises - how can you transport and where can you store uncleared cargo on the territory of Russia?

Conditional release and product restrictions

In the customs legislation, the release of goods implies the passage of all established clearance procedures by the cargo, upon completion of which the importer can freely dispose of it within the framework of the customs regime that was declared in the declaration. Accordingly, the addition of “conditional” to this term implies the appearance of certain restrictions in this matter. In what options is such a development of the process possible? customs clearance?

Cargo under customs control- what does this mean for the importer?

The definition of the concept of “customs control” is given in Chapter 1 of the Customs Code of the EAEU in a rather generalized form and absolutely does not give an idea of how this phrase applies to imported and exported goods, what restrictions it imposes on participants in foreign economic activity, and so on. Let's explore this term more.

“One Belt, One Road” - let's talk about accelerated freight trains from China

China began to actively develop the Silk Road Economic Belt project, the railway component of the Belt and Road Initiative, since 2010, with the aim of developing the country's western and inland regions. Until recently foreign investment mainly went to coastal economic zones, but now the center and west of the country are beginning to be involved in world economy through the creation of intercontinental transport corridors.

What is FEA outsourcing really?

A simple decoding of the English word outsourcing gives an idea of what this service includes - this is the use of a third-party organization to perform the tasks facing the company. Moreover, the involvement of an external contractor is carried out on a long-term basis (from a year or more). This allows, for example, small firms not to inflate the staff, but large companies- develop business by delegating the solution of issues requiring certain qualifications to external contractors. The simplest example is accounting outsourcing, when the functions of accounting, reporting, and so on, up to bank payments, are transferred to a company specializing in these services.

Customs declaration- this is a document drawn up in the prescribed form, containing information about the goods, the chosen procedure and other information necessary for the release of goods (Article 4 of the Customs Code of the Customs Union).

The procedure for filling out the declaration and subsequent submission of the document to the customs authorities is called customs declaration. This is the filing procedure state power information about the declared goods in accordance with the chosen customs procedure (Article 179 of the Customs Code of the Customs Union). Customs declaration goods are produced by the declarant (or by the customs representative on behalf of the declarant) in writing or electronic form. The term of registration by the customs authority from the moment of submission of information is regulated by 2 hours. And the release of goods of legal entities is not more than a day. The declarant is a person who declares goods, or on whose behalf they are declared (Article 4 of the Customs Code of the Customs Union).

Basic information in customs declaration:

Country of origin;
Type of cargo-goods (nomenclature of goods according to ETN VED);
Cargo weight;
Price;
Purpose of import or export;
Numbers of the vehicle delivering the goods;
And any other information, without which it is impossible to carry out customs clearance.

Types of customs declarations

The register of declarations is given in Article 180 of the Customs Code of the Customs Union. Depending on the declared customs procedures and persons moving goods, the Customs Code of the Customs Union contains the following types of customs declarations:

Customs declaration for goods(DT) (previously this document was called “Customs Cargo Declaration” - “GTD”). Issued for goods of legal entities and individual entrepreneurs moved across the state border. Submission of information to customs occurs only in electronic form!
transit declaration(TT - customs transit) is filled in and submitted on paper or electronic media for goods in transit through the territory of the Customs Union or through it from border to border.
Passenger customs declaration(PD) is a document required when declaring goods and goods transported by individuals across the state border. Filling in and submission to the customs authority is carried out only on paper by an individual or a customs representative.
Customs declaration for a vehicle- filled in and submitted to the Central Excise Customs (CAC) on paper or electronic media for cars imported or exported from the territory of the Customs Union under the selected customs procedures: “export”, “import - release for domestic consumption”, “temporary import/export” and etc.

Submission of a customs declaration after completion

Submission of customs declarations to the customs authority is carried out: by an individual in person; legal entity or an individual entrepreneur remotely through a special program. Also, registration can be carried out by a customs representative. The term for filing when placed in a temporary storage warehouse for imported goods can be no more than 2 months and can be extended upon application can be extended for another 2 months. When exporting goods, the deadlines for submission are not set.

Where can I get a customs declaration for goods?

The form of the customs declaration for goods can be obtained at the checkpoint across the State Border at the customs, as well as downloaded on our website. Before submitting to customs, we recommend that you check for compliance with the declared information. They should not contradict real information about the declared product and its quantity. After reconciliation of documents, it is necessary to pay customs duties and fees.

Data on the export or import transaction are indicated in the customs declaration. It is usually filled in by the customs officer. But you can do it yourself.

All information about the export or import transaction is contained in the customs declaration (DT).

As a rule, it is filled in by the customs representative, but you can do it yourself.

When exporting, importing and international customs transit of goods through the territory of Russia and the Customs Union, a goods declaration (DT) is used. Its form was approved by the decision of the Commission of the Customs Union dated May 20, 2010 No. 257.

The declaration for goods imported into the customs territory of the Customs Union shall be submitted before the expiration of the period for temporary storage of goods.

The 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.

If you provide false information in the DT, you may be fined from 50% to 200% of the cost of goods with their possible confiscation (Article 16.2 of the Code of Administrative Offenses of the Russian Federation). Wherein officials firms (manager and Chief Accountant) can be fined from 10,000 to 20,000 rubles.

One declaration (DT) declares information about the goods contained in the same batch, which are placed under the same customs procedure.

The total number of goods declared in the declaration must not exceed 1000.

If goods contained in the same lot are declared for placement under different customs procedures, separate customs declarations must be submitted for each of them.

The declaration consists of the main and additional sheets (forms).

Additional sheets are used in addition to the main sheet if information about two or more goods is declared in one DT.

On the main sheet of DT indicate information about one product. Information about three goods can be indicated on one additional sheet.

DT is provided to customs in four copies:

the first copy - remains at customs;
the second copy - is provided to the customs office located at the place of departure of goods from the customs territory (when goods are placed under the customs procedure providing for the export of goods from the customs territory), and in other cases - returned to the declarant;
the third copy is returned to the declarant;
the fourth copy - remains in the customs authority.

Let us dwell in more detail on filling in the columns of the main declaration sheet when declaring imported goods.

Blanks and Forms

Column 1 "Declaration"

In the first subsection of the column, importers indicate the symbol "IM".

The second subsection of the column indicates the code of the declared customs procedure in accordance with the classifier (Appendix 1 to the decision of the Commission of the Customs Union dated September 20, 2010 No. 378). When submitting a declaration in electronic form, in the third subsection, the columns indicate the symbol "ED".

Column 2 "Sender/Exporter"

The column indicates information about the sender of goods indicated in the transport (transportation) documents: company name, address and country code in accordance with the classifier of countries of the world (Appendix 22 to the decision of the Customs Union Commission dated September 20, 2010 No. 378).

For example:

"REGEETUS LTD, Finland, Helsinki, Haapsallu, 26".

Column 3 "Forms"

In the first subsection, the columns indicate the serial number of the declaration sheet.

In the second subsection, the columns indicate the total number of DT sheets, including the main and all additional sheets.

For example, if there is one declaration with two additional sheets, on the main sheet DT indicate - "1/3"; on the first additional sheet - "2/3"; on the second - "3/3".

If DT does not have additional sheets, indicate "1/1".

Column 5 "Total goods"

The column indicates the total number of declared goods in the DT.

Column 6 "Total places"

The column indicates the total number of packages corresponding to the declared goods in the transport documents.

If the goods are transported in bulk, in bulk or in bulk and the transport (shipment) documents do not specify the number of packages, column 6 shall indicate "0" (zero).

Column 7 "Reference number"

The column indicates the code of the features of declaring goods in accordance with the classifier of features of declaring goods (Appendix 6 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378).

Column 8 "Recipient"

The column indicates information about the recipient of the goods, which are indicated in the transport (transportation) documents: the name of the company, its legal form and location (short name of the country, administrative-territorial unit, locality, street, house and apartment number).

OOO Raduga

Russia, Krasnodar Territory, Krasnodar, st. Stavropolskaya, 27/3.

If a separate division that is not a legal entity acts on behalf of the company, then additionally indicate information about separate subdivision: name and address (abbreviated name of the country, administrative-territorial unit, settlement, street, house and apartment number). For example:

CJSC Volgar

Russian Federation, Yaroslavl, st. Industrial, 14

Branch of CJSC "Volgar"

Russian Federation, Yaroslavl region, Rostov, st. Moscow, 8.

At the bottom of the column indicate - OGRN or OGRNIP (if the recipient is an entrepreneur).

Column 9 "Person responsible for the financial settlement"

The column states information about the company responsible for settlements under the contract: name, its organizational and legal form and location (short name of the country, administrative-territorial unit, locality, street, house and apartment number).

If the responsible person is individual entrepreneur, then the column indicates his last name, first name, patronymic and place of residence (short name of the country, administrative-territorial unit, settlement, street, house and apartment number).

In the upper right corner of the column after the sign "No" indicate the TIN and through the separator "/" - KPP.

This column is optional.

Column 11 "Trading country"

In the first subsection, the columns indicate the code of the country in accordance with the classifier of countries of the world (Appendix 22 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378), in which the foreign partner is registered.

The first subsection is not filled in when declaring cash transferred in connection with the sale of goods on board aircraft, as well as by rail and other modes of transport.

Column 12 "Total customs value"

In the column indicate the total customs value of the declared goods in rubles with digital characters. It is obtained by adding up the customs value of all goods declared in columns 45 of the main and additional sheets of the declaration.

The resulting value of the total customs value shall be rounded up to the second decimal place.

Column 14 "Declarant"

If the declarant is the importing company itself, then it indicates: its name, legal form and location (abbreviated name of the country, administrative-territorial unit, settlement, street, house and apartment number).

An individual entrepreneur indicates the last name, first name, patronymic and place of residence (short name of the country, administrative-territorial unit, settlement, street, house and apartment number).

In the upper right corner of the column after the sign "No" indicate the TIN and through the separator "/" - KPP.

At the bottom of the column indicate PSRN or PSRNIP (if the declarant is an entrepreneur).

Boxes 15 "Country of departure" and 15 (a; b) "Code of the country of departure"

The column indicates the short name of the country of departure of goods in accordance with the classifier of countries of the world (Appendix 22 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378).

Information about the country of departure of goods is determined on the basis of the information given in the transport (transportation) documents, according to which the international transportation of goods has begun.

In column 15a indicate the code of the country of departure in accordance with the classifier of countries of the world.

Box 15b is left blank.

Box 16 "Country of origin"

The column indicates the short name of the country of origin of the declared goods in accordance with the classifier of countries of the world.

If the labeling of goods or the documents provided do not indicate a specific country of origin, but contain information about the origin of goods from the territory of an economic union or community, then indicate the product code in accordance with the classifier of economic unions and communities (approved by order of the Federal Customs Service of Russia dated August 21, 2007 No. 1003). Note that now there is only one union in the classifier - European (EU, letter code - EU).

If several goods originating from different countries (unions or communities) are declared in one DT, or if the country of origin of at least one product is unknown, the entry “Different” is made in the column.

If the country of origin of all declared goods is unknown, an entry is made in the column: “Unknown”.

The column is not filled in when declaring cash transferred in connection with the sale of goods on board aircraft, as well as by rail and other modes of transport.

Boxes 17 "Country of destination" and 17 (a; b) "Code of the country of destination"

The column indicates the short name of the country of destination of the goods in accordance with the classifier of the countries of the world.

The country of destination of the goods is determined on the basis of the information given in the transport (transportation) documents, according to which the international transportation of goods is completed.

In column 17a indicate the code of the country of destination in accordance with the classifier of the countries of the world.

Box 17b is left blank.

Box 18 "Identification and country of registration of the vehicle at departure / arrival"

The column indicates information about the vehicle (vehicles) that transported (transported) goods, which are provided to the customs for placement under the customs procedure, with the exception of customs transit.

when transported by road - the registration numbers of the vehicle (of all vehicles, if the goods are transported by a composition of vehicles);
when transported by rail - numbers of rail cars (platforms, tanks, etc.);
when transporting goods by sea (river) transport - the names of ships;

In the second subsection, the columns indicate the code of the country in which the vehicle is registered.

If the country in which the vehicle is registered is unknown at the time of declaration, zeros are indicated in the second subsection.

Column 20 "Terms of delivery"

The column indicates information on the terms of delivery if the declared goods are imported into the customs territory on account of the fulfillment of obligations under the contract concluded when making a foreign economic transaction.

In the first subsection, the columns indicate the code of the condition (basis) for the delivery of goods according to the classifier of delivery conditions (approved by order of the Federal Customs Service of Russia dated August 21, 2007 No. 1003).

In the second subsection, the columns indicate in Latin characters the name of the terms of delivery in accordance with the classifier of the terms of delivery and the name of the geographical point.

If the terms of delivery relating to the declared goods are different or if the condition (basis) of delivery applies to all the declared goods, but the delivery is carried out to different geographical points, in the first subsection, the columns indicate the code of the terms of delivery in accordance with the classifier of the terms of delivery, and in the second subsection make an entry: "Different".

The third subsection is not filled in.

Box 21 "Identification and country of registration of the active vehicle at the border"

The column indicates information about the vehicle on which the declared goods were located upon arrival in the customs territory.

In the first subsection, the columns indicate the number of vehicles separated by a colon:

when transported by road - registration numbers of vehicles;
when transporting goods by sea (river) transport - the name of the vessels;
when transporting goods by aircraft - flight numbers.

In the second subsection, the columns indicate the code of the country in which the vehicle is registered. If the country in which the vehicle is registered is unknown at the time of declaration, zeros are indicated in the second subsection.

If the goods were transported by several means of transport registered in different countries, in the second subsection, the columns indicate nines.

When goods are transported by rail, the second subsection is not filled in.

The column is not filled in if, in respect of the declared goods, before they were placed under the customs procedure declared in the DT (including in the event of a change or termination of the previously declared customs procedure), international transportation was not carried out.

Column 22 "Currency and total amount of the account"

In the first subsection, the columns indicate the currency code of the contract price or the payment currency code in which the cost of imported goods is determined, in accordance with the currency classifier (Appendix 23 to the decision of the Customs Union Commission dated September 20, 2010 No. 378).

If the terms of the contract provide for more than one price currency, then indicate the code of the prevailing currency. If a transaction passport is drawn up under the contract, information about the currency of the price is indicated on the basis of the transaction passport.

In the absence of an agreement, indicate the code of the currency indicated in the commercial documents.

In the second subsection, the columns indicate total cost goods, received as the sum of the values from column 42 of the main and additional sheets of the declaration.

Column 23 "Exchange rate"

The column is filled in if it is required to recalculate foreign currency in order to determine the customs value or calculate customs payments.

The column indicates the foreign exchange rate (its code is indicated in column 22) against the ruble, established by the Bank of Russia on the day of registration of the declaration at customs.

Column 25 "Mode of transport at the border"

In the first subsection, the columns indicate the code of the type of vehicle, information about which is reflected in column 21 of the declaration, in accordance with the classifier of modes of transport and transportation of goods (Appendix 3 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378).

The second subsection is not filled in.

The column is not filled in when changing or completing the previously declared customs procedure.

Column 28 "Financial and banking information"

The column shall indicate the bank details of the person responsible for the financial settlement (column 9) and the financial details of the goods. This column is not mandatory.

Box 29 Entry/exit authority

The column indicates the code of the customs office through which the goods arrived in the customs territory, in accordance with the classifier of the customs authorities.

If the declared goods are imported into the customs territory through different checkpoints, the column indicates the codes of all customs authorities located at the places of arrival of the goods, in accordance with the classifier.

Box 31 "Packages and description of goods"

The column indicates information about the declared goods and packages.

Information is indicated on a new line with their serial number.

Number 1 indicates the name (trade, commercial or other traditional name) of the product and information about trademarks, brands, models, article numbers, varieties, standards, quantity and quality of goods, release (manufacturing) date.

Under number 2 indicate:

for goods with packaging, separated by commas - the total number of packages (if the goods do not take up the packages in full, then additionally indicate in brackets the number of packages occupied by the goods partially, with a dash “-” of the entry: “part of the package”), codes of types of packaging of goods according to the classifier of types of cargo, packaging and packaging materials(Appendix 12 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378) with putting through the dash “-” the number of packages for each type;
for goods without packaging, write: "without packaging";
for goods transported in bulk, in bulk, in bulk without packaging in equipped containers, write: “without packaging”, indicate the code after the separator sign “/” according to the classifier of types of cargo, packaging and packaging materials;
if the goods are on pallets, record information about the pallets and their quantity, indicating the pallet code through the separator sign “/” in accordance with the classifier of types of cargo, packaging and packaging materials.

Under number 3 for goods transported in containers, indicate the type of containers in accordance with the classifier of types of cargo, packaging and packaging materials, the number of containers, separated by a colon of their number. If the declared goods do not occupy the entire container, after the number, an entry is made: “part”.

Under number 4 for marked excisable goods indicate the series, numbers and number of excise or special stamps for each series.

Under number 5 for goods imported in accordance with different delivery conditions (in column 20 it is written: “Different”), indicate through the separator sign “/” in Latin characters the name of the delivery conditions of the goods in accordance with the classifier of delivery conditions. At the same time, for each delivery condition, the names of geographical points separated by commas are listed with a dash “-”.

Line number 6 is filled in when goods are placed under customs procedures for processing in the customs territory or processing for domestic consumption.

Box 33 "Product code"

In the first subsection, the columns indicate, without spaces, the ten-digit classification code of the goods in accordance with the TN VED CU.

In the second subsection, the columns write:

the letter "C" (free from the application of prohibitions and restrictions), if the goods according to the classification code of the TN VED CU or the name are subject to the application of prohibitions and restrictions when they are imported into the customs territory, but in terms of their characteristics or scope they do not correspond to such goods;
letter "I" intellectual property) if they declare goods entered in the customs register of intellectual property objects;
the letters "SI" without spaces, if your products meet the two previous conditions.

In the third subsection of the column, you can specify other coded information.

Box 34 "Code of the country of origin"

In subsection "a", the columns indicate the code of the country of origin of the goods in accordance with the classifier of the countries of the world.

If the marking applied to the goods or the documents provided do not indicate a specific country of origin of goods, but contain information about the origin of goods from the territory of an economic union or community, indicate the code of the country of origin of the goods in accordance with the classifier of economic unions and communities (approved by order of the Federal Customs Service of Russia dated August 21 2007 No. 1003).

If in column 16 it is written "Miscellaneous", then in subsection "a" the columns indicate the code of the country of origin of the goods, information about which is reflected in column 31.

If the country of origin of the goods is unknown, three zeros are put down instead of the code.

Subsection "b" columns do not fill.

Box 35 "Gross weight (kg)"

The column indicates in kilograms the "gross" mass of the goods, information about which is reflected in column 31 of the declaration. Gross weight is understood as the total weight of the goods, including all types of packaging, but excluding containers and other transport equipment. The indicated value is rounded to the nearest whole value if the total mass of the goods is more than one kilogram.

Box 37 "Procedure"

In the first subsection, the columns indicate a composite code, which consists of four digits:

the first two digits - the code of the declared customs procedure in accordance with the classifier;
the next two digits - the code of the previous customs procedure in accordance with the classifier, if any. If there is no previous procedure, put two zeros "00".

In the second subsection, the columns indicate a two-digit code of the peculiarities of the movement of the declared goods in accordance with the classifier of the peculiarities of the movement of goods (Appendix 2 to the decision of the Commission of the Customs Union dated September 20, 2010 No. 378).

If there are no features of the movement of goods, put two zeros "00".

Box 38 "Net weight (kg)"

The column indicates in kilograms the net weight of the declared goods. Thus, for a product transported in a package, the mass of the product is indicated, taking into account only the primary packaging, which is inseparable from the product until it is consumed and in which the product is presented for retail sale.

If the goods are moved without packaging (in bulk, in bulk, in bulk), then indicate its total mass.

The indicated value shall be rounded to the nearest whole number if the total mass of the goods is more than one kilogram.

If the total mass of the goods is less than one kilogram, then indicate the value with an accuracy of three decimal places.

If the total mass of the goods is less than one gram, then indicate the value with an accuracy of six decimal places.

Box 41 "Additional units"

The column indicates without spaces the quantity of goods, information about which is indicated in column 31 of the declaration, in an additional unit of measurement. But only if, in accordance with the Common Customs Tariff of the Customs Union (CCT CU), an additional unit of measurement is used for this product. Further, through the space, indicate the code of the additional unit of measure in accordance with the units of measure used in the CCT of the TS.

If the quantity of an item is specified in the primary unit of measure, or miscellaneous goods declare according to one TN VED CU code, do not fill in column 41.

Box 44 "Additional Information/Documents Provided"

The column indicates information about documents confirming the declared information about each product specified in column 31 of the DT.

Information about each document is indicated on a new line with its code in accordance with the classifier of types of documents used for customs purposes (Appendix 8 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378).

If the law provides for the possibility of providing individual documents after the release of goods, then a mark is made under the corresponding code in the form of an entry: “I undertake to provide by __” with the date indicated.

The column indicates information about the following documents from a new line with the document code:

number, date and validity of the document confirming compliance with the prohibitions and restrictions established by international treaties, decisions of the Customs Union Commission and regulatory legal acts;
registration number and date of the transport (transportation) document under which international transportation or transportation under customs control was carried out using the customs procedure of customs transit;
the number and date of the document confirming the conclusion of a foreign economic transaction, or other documents confirming the right to own, use or dispose of goods not within the framework of a foreign economic transaction;
numbers and dates of commercial documents available to the declarant (invoice for payment and delivery of goods, invoice (invoice), pro forma invoice (pro forma invoice), etc.);
number and date of the document on the classification of goods in accordance with the TN VED CU, issued by the customs, if the declarant has such a document;
type, number and date of issue of the certificate of origin of goods, name of the authority and code of the country in accordance with the classifier of countries of the world that issued the certificate;
number, date and period of validity of the document confirming the availability of privileges or features for the payment of customs duties;
the number and date of the document on which the security for the payment of customs payments has been made, if the release of goods is carried out under such security;
number and date of the document containing information on excisable and labeled goods;
number of the document confirming compliance with the requirements in the field of currency control;
when placing goods under customs procedures for processing in the customs territory or processing for internal consumption, as well as when declaring products of processing, waste and residues of goods - the number of the document on the conditions for processing goods in the customs territory or processing goods for internal consumption;
if the DT is used as a document on the conditions for the processing of goods - the requested term for the processing of goods, the name of the person carrying out the operations for the processing of goods, the place of processing of the operations for processing;
when declaring imported products of processing of goods placed under the customs procedure for processing outside the customs territory - the number of the document on the conditions for processing goods, as well as its validity period (day, month, year) or the number of the DT. If the products of processing are imported before the export of goods for processing outside the customs territory, the following entry is made through the separator sign “/”: “Advanced delivery”;
the number and date of the document evidencing inclusion in the register of authorized economic operators, and through the separator sign "/" indicate the code of the type of special simplifications in accordance with the classifier of types of special simplifications (Appendix 16 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378) .

Column 45 "Customs value"

In the column, the customs value of the goods in rubles is indicated in digital characters. The value is rounded according to mathematical rules to the second decimal place.

Column 46 "Statistical value"

In the column indicate the statistical value converted into US dollars with digital characters:

the value of the goods indicated in column 42 of the declaration, reduced to the price base CIF - Russian port, or CIP - point of destination on the Russian border;
the value paid for the goods indicated in the commercial documents, and in the absence of such, the value of identical or homogeneous goods. If column 42 is not filled in, indicate the cost reduced to the price base CIF - Russian port or CIP - point of destination on the Russian border;
the amount of the declared currency or the nominal value of the declared securities (they do not add to the CIF or CIP price base).

When converting the value of goods, currency or nominal value of securities into US dollars, the exchange rate of the Bank of Russia on the day of registration of the DT by customs is applied. The procedure for converting currency into US dollars is given in Appendix 2 to the instruction on the procedure for filling out a declaration for goods (approved by the Decision of the Customs Union Commission dated May 20, 2010 No. 257).

At the same time, if the goods are delivered on terms under which the destination is outside the Russian border (for example, EXW BEIJING, CIF BERLIN), then additional costs for the delivery of goods to the place of import into Russia are added to the cost of the goods. In this case, the place of importation means:

for air transportation - the airport of destination or the first airport on the territory of Russia at which the aircraft carrying the goods lands and where the goods are unloaded;
for maritime transport - the first port of unloading or port of transhipment on the territory of Russia;
for goods delivered by mail - an international postal exchange point;
other modes of transport - the destination on the Russian border.

For cases where the terms of delivery provide for a destination located on the Russian territory, the cost of the goods excludes the costs of delivery after importation into the Russian territory.

The calculation of the statistical cost to the price base CIF - Russian port or CIP - destination on the Russian border is carried out in accordance with the algorithm given in Appendix 3 to the instructions on the procedure for filling out a declaration for goods (approved by the decision of the Commission of the Customs Union dated May 20, 2010 No. 257 ).

The resulting value of the statistical cost is indicated without separators and spaces and rounded up to the second decimal place.

Column 47 "Calculation of payments"

The column indicates information on the calculation of customs payments or payments payable upon re-import of goods, as well as the method of their payment.

The calculation of the amounts of customs payments, as well as payments for re-import, is carried out separately for each type of payment, taking into account the following features:

the column does not include information on the type of customs payment or payment for re-import, if the declared goods do not have a rate or a zero rate is set;
in columns, numerical and symbolic values are entered without separators (spaces);
if a combined rate of customs payment is established for the declared goods, which provides for the addition of ad valorem and specific components, then the calculation of the amounts of customs duties is carried out in two lines separately for each component. At the same time, in column "B" of the declaration, the amount of customs payments paid for this type of payment is indicated in one line.

In the column "Type" indicate the code of the type of customs payment or payment for re-import in accordance with the classifier of types of customs and other payments, the collection of which is entrusted to the customs authorities (Appendix 9 to the decision of the Commission of the Customs Union of September 20, 2010 No. 378).

In the column "Basis of accrual" indicate the basis for calculating the customs payment or payment for re-import.

In the column "Rate" indicate the rate of customs payment or payment for re-import.

In the column "Amount" indicate the calculated amount of the customs payment or payment for re-import.

The resulting value is rounded up to the second decimal place.

In the column "SP" (method of payment) indicate the code in accordance with the classifier of methods and features of payment of customs and other payments, the collection of which is entrusted to the customs authorities.

When goods are placed under the customs procedure of temporary import with partial conditional exemption from customs duties and taxes, the column shall contain information in two lines in the following order:

in the first line - customs duties and taxes that would have to be paid when placing goods under the customs procedure for release for domestic consumption;
in the second line:

In the column "Basis of accrual" - the number of full and incomplete calendar months of the period of temporary import, for which customs duties and taxes were paid;

In the column "Amount" - the amount of customs duties and taxes paid when the declared goods were placed under the customs procedure of temporary importation.

When goods are placed under the customs procedure for release for domestic consumption, which were previously placed under the customs procedure for temporary import with partial conditional exemption from customs payments, column 47 shall indicate information in two lines in the following order:

in the first line - customs duties and taxes that would be payable when the declared goods were placed under the customs procedure for release for domestic consumption without deducting customs payments paid under partial conditional release;
in the second line in the column "Amount" - customs duties and taxes payable when the declared goods are placed under the customs procedure for release for domestic consumption, minus the amounts of customs payments paid under partial conditional release.

When calculating the import customs duty at specific or combined rates in relation to processed products placed under the procedure for release for domestic consumption and resulting from the processing of goods placed under the procedure for processing goods outside the customs territory, the column indicates information in two lines in the following order:

in the first line - the customs duty that would be payable when placing processed products under the customs procedure for release for domestic consumption, without multiplying by the ratio of the value of processing operations to the customs value of processed products;
in the second line:

In the column "Rate" - the ratio of the cost of processing operations to the customs value of processed products, rounded to the nearest four decimal places;

In the column "Amount" - the product of the amount of customs duty indicated in the first line by the ratio indicated in the column "Rate" of the second line. The line "Total" is not filled.

Column "B" "Counting Details"

The column indicates information on the amounts of customs payments or payments for re-import paid for all goods declared in the DT, taking into account the following features:

information on each type of customs payment or payment for re-import is indicated in a separate line;
all elements are separated by a dash “-”, spaces between elements are not allowed;
the amount of the customs payment or payment for re-import is recalculated into the currency of its payment with an accuracy of the second decimal place.

Information on the payment of a customs payment or a payment upon re-import is formed according to the following scheme:

element 1 - code of the type of payment in accordance with the classifier of types of customs and other payments, the collection of which is entrusted to the customs authorities;
element 2 - the amount of the paid or payable customs payment or payment for re-import;
element 3 - payment currency code in accordance with the currency classifier.

If in columns 47 DT the calculation of the customs payment or payment for re-import is made conditionally, information on this type of customs payment or payment for re-import is formed according to the following scheme:

element 1 - code of the corresponding type of customs payment or payment for re-import in accordance with the classifier of types of customs and other payments, the collection of which is entrusted to the customs authorities;
element 2 is zero (0).

Additional information may also be included in the column.

Column 48 "Deferred payments"

The column indicates the code of the type of customs payment or payment for re-import in accordance with the classifier of types of customs and other payments collected by customs. It also indicates the number and date of the document on the basis of which a deferment or installment plan was granted for the payment of the customs payment (payment for re-import), as well as the date (day, month, year) corresponding to the last day of payment.

All elements are separated by a dash "-", spaces between elements are not allowed.

If the declared goods are declared to be released against the security of payment of customs duties, it is recorded: “Under security”.

The column is not filled in if a deferral or installment plan for the payment of the customs payment (payment for re-import) was not provided.

Box 54 "Place and date"

In the column from a new line with putting down their serial number, indicate information about the person who filled out the declaration.

Under number 1 indicate the number of the document certifying the inclusion of the person in the register of customs representatives (if the declaration of goods is carried out by the customs representative), as well as in digital characters - the date and number of the contract between the customs representative and the declarant.

Information under number 1 is not filled in if the declaration of goods is carried out by the declarant himself.

Under number 2, they write the last name, first name, patronymic of the individual who filled out the declaration, who is on the staff of the declarant or customs representative, as well as the type, number and date of issue of the document proving his identity, contact phone number and position held.

Number 3 indicates information about the document certifying the authority of the person who filled out the declaration:

number and date of the document certifying the authority of the head of the declaring company or customs representative;
number and date of issue of the power of attorney to perform actions on behalf of the declarant or customs representative, as well as the validity period of the power of attorney, if the DT is filled in by an employee of the declaring company or customs representative.

In column 54 of the main and additional sheets, the person who filled out the DT puts his signature and seal.