Customs control during preliminary declaration. Basic concepts and features of preliminary customs declaration. Who has the right to make customs declaration of goods placed under customs procedures

24.06.2020

A customs declaration may be filed in respect of foreign goods prior to their importation into the customs territory of the customs union.

If transport (transportation) or commercial documents accompanying goods must be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in electronic form and, after presenting the goods to the customs authority, compares the information contained in the copies of these documents, with the information contained in the original documents, including electronic documents.

In case of preliminary customs declaring, the customs declaration may not contain information that, by its nature, cannot be known to the declarant before the goods are imported into the customs territory of the customs union and (or) they are presented to the customs authority.

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

In the event of a change in cost, quantity or weight indicators that differ from those previously declared on the basis of copies of transport (transportation) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

If after the importation of goods into the customs territory of the Customs Union, the declarant discovers a discrepancy in value, quantity or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration.

If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority within 30 (thirty) calendar days from the day following the day of its registration, or prohibitions and restrictions are introduced during this period, the customs authority shall refuse to release such goods.

Features of customs declaration of goods

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

1) if the declarant does not have the exact information required for customs declaration;

2) when goods are regularly moved across the customs border by the same person within a certain period of time;

3) when goods are moved by pipelines and power lines;

4) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.

Release of goods

The release of goods is carried out by the customs authorities subject to the following conditions:

1) licenses, certificates, permits and (or) other documents necessary for the release of goods are presented to the customs authority, except for cases when, in accordance with the legislation of the member states of the customs union, these documents can be submitted after the release of goods;

2) the persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure;

3) customs duties and taxes have been paid in respect of the goods or security for their payment has been provided.

The release of goods is carried out by an official of the customs authority in the manner prescribed by the legislation of the Member States of the Customs Union, unless otherwise established by the decision of the Commission of the Customs Union, by making (affixing) appropriate marks in (on) the customs declaration and (or) commercial, transport (transportation) ) documents, as well as relevant information - to the information systems of the customs authority.

Release of goods must be completed customs authority no later than 1 (one) working day following the day of registration of the customs declaration.

The release of goods that are not subject to export customs duties placed under the customs procedure for export, and goods placed under the customs procedure of temporary export, the list of which is determined by the Commission of the Customs Union, must be completed by the customs authority no later than 4 (four) hours from the moment of registration of the declaration for goods, and in the case when the declaration for goods is registered less than 4 (four) hours before the end of the working hours of the customs authority - no later than 4 (four) hours from the moment the opening hours of this customs authority begin.

The specified terms include the time of customs control.

When applying the preliminary customs declaration of goods, the release of goods must be completed by the customs authority no later than 1 (one) business day following the day the goods were presented to the customs authority that registered the customs declaration.

Goods release dates may be extended by the time necessary to conduct or complete forms. customs control, with the written permission of the head (head) of the customs authority, the deputy head (head) of the customs authority authorized by him or persons replacing them, and may not exceed 10 (ten) working days from the day following the day of registration customs declaration.

Release of goods before filing a customs declaration

When placed under customs procedures, with the exception of the customs procedure of customs transit, imported (imported) into the customs territory of the customs union certain categories goods, as well as when special simplifications are applied to authorized economic operators, the release of goods can be carried out before the submission of the customs declaration, provided that the declarant submits:

1) commercial or other documents containing information about the sender and recipient of the goods, the country of departure and destination of the goods, the name, description, classification code of the goods according to the Commodity Nomenclature foreign economic activity at the level of at least the first four characters, the quantity, gross weight and value of the goods;

2) an obligation in writing to file a customs declaration and submit the necessary documents and information no later than the tenth day of the month following the month of release of the goods, containing information on the purpose of using the goods and the customs procedure under which the goods are placed;

3) documents and information confirming the observance of prohibitions and restrictions, except for cases when such documents and information can be submitted on the date of submission of the customs declaration.

With regard to goods, with the exception of goods necessary for the elimination of the consequences of natural disasters, natural and man-made emergencies, military products necessary for the implementation of peacekeeping operations or exercises, as well as humanitarian and technical assistance, when they are released before the filing of customs declaration is provided with security for payment customs duties, taxes.

The release before filing the customs declaration of goods, the declarant of which is an authorized economic operator, is applied provided that the amount of import customs duties and taxes payable does not exceed the amount of security for payment of customs duties and taxes provided by the authorized economic operator, if this is provided for by the legislation of the member states of the customs union.

If the customs authorities decide on the need to examine samples or samples of goods, detailed technical documentation or conduct an examination in order to verify the accuracy of the information specified in the customs declaration or other documents submitted to the customs authorities, the release of goods is carried out before the results of the customs examination are received, provided that the declarant a security was provided for the payment of customs duties and taxes in the amount of customs duties and taxes, which may be additionally assessed based on the results of such studies or examinations.

The release of goods is not carried out only if the customs authorities detect signs indicating that prohibitions and restrictions can be applied to the goods and the declarant does not provide evidence confirming their observance.

If an administrative offense or crime is discovered, the release of goods may be carried out before the completion of the proceedings on the case or the completion of the administrative process, if such goods are not seized or seized.

The legislation of the member states of the customs union may provide for the need to provide security for the payment of customs duties and taxes, which may be additionally charged.

Conditionally released goods

Conditionally released are goods placed under the customs procedure for release for domestic consumption, in respect of which:

1) Privileges for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of goods, have been granted;

2) restrictions on use and (or) disposal are related to the submission of the necessary documents;

3) the state - a member of the customs union applies the rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Common Customs Tariff.

Conditionally released goods can only be used for purposes that comply with the conditions for granting benefits.

Conditionally released goods are prohibited from being transferred to third parties, including by selling or alienating them in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, they are prohibited from being used (exploited, consumption) in any form.

Conditionally released goods may be used only within the territory of the state - a member of the Customs Union, the customs authority of which carried out their release.

Conditionally released goods have the status of foreign goods and are under customs control.

Goods are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

Conditionally released goods acquire the status of goods of the customs union after:

1) termination of the obligation to pay the due amounts of import customs duties and taxes;

2) submission of documents;

3) payment of import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Common Customs Tariff and the amounts of import customs duties paid upon release of goods.

International treaties and (or) decisions of the Commission of the Customs Union may establish other circumstances under which conditionally released goods acquire the status of goods of the Customs Union.

To acquire the status of goods of the Customs Union, conditionally released goods are not subject to re-placement under the customs procedure for release for domestic consumption.

Refusal to release goods

In case of non-compliance with the conditions for the release of goods, the customs authority, no later than the expiration of the period for the release of goods, refuses to release the goods in writing, indicating all the reasons that served as the basis for such a refusal, and recommendations for their elimination.

The customs authority shall refuse to release the goods if, during the customs control of the goods, the customs authorities revealed violations of the customs legislation of the customs union, unless:

Identified violations that are not a reason for initiating an administrative or criminal case have been eliminated;

The identified violations have been eliminated, and the declared goods have not been confiscated or they have not been seized in accordance with the legislation of the member states of the customs union.

Preliminary customs declaration of goods

1. A customs declaration may be filed in respect of foreign goods prior to their import into the customs territory of the customs union.

2. If transport (transportation) or commercial documents accompanying goods are to be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in in electronic format and after presenting the goods to the customs authority, compares the information contained in the copies of the said documents with the information contained in the original documents, including electronic documents.

3. In case of preliminary customs declaring, the customs declaration may not contain information that, by its nature, cannot be known to the declarant prior to the importation of goods into the customs territory of the customs union and (or) their presentation to the customs authority.

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

4. In the event of a change in cost, quantity or weight indicators that differ from those previously declared on the basis of copies of transport (transportation) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

5. If after the importation of goods into the customs territory of the customs union, the declarant discovers a discrepancy between cost, quantity or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration in the manner prescribed by Article 192 of this Code.

6. If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority determined in accordance with the legislation of the state - a member of the customs union, within 30 (thirty) calendar days from the day following the day of its registration, or within this term, prohibitions and restrictions are introduced, the customs authority refuses to release such goods.

1) if the declarant does not have the exact information required for customs declaration;

2) when goods are regularly moved across the customs border by the same person within a certain period of time;

3) when goods are moved by pipelines and power lines;

4) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.

The main document used for declaring goods is the cargo customs declaration (CCD).

GTD/TD- this is an official document of the established form used to perform customs formalities when moving goods across the customs border of the Russian Federation and when changing the customs regime under which the goods were placed.

The CCD is used for the customs clearance of goods for which at least one of the following conditions is met: the customs value of the goods exceeds the equivalent of 100 euros, economic policy measures are applied to the goods, customs duties and taxes are levied. In other cases, goods are declared by submitting an application to the customs authority in free form indicating the established list of information about the product.

New Form GTD/TD entered into force on January 1, 2007. This means the transition to the use of SAD - a single administrative document that is used in Europe. Allows you to dock the system of customs clearance of goods in the Russian Federation and other countries (j. Customs, 2007, No. 5).

New form GTD / TD corresponds to the Single Administrative Document (SAD) of the European Union, is carried out in order to harmonize and simplify customs procedures between Russia and the European Union, to establish the relationship between the customs transit systems of Russia and the EU.

The value of the CCD: contains basic information about the product required for customs clearance, is of interest to the tax police, tax inspectorate, bodies of the Ministry of Internal Affairs of the Russian Federation, etc., is used to generate statistics foreign trade, according to the customs declaration, customs payments are calculated and collected.

On the basis of chapters 10 and 14 of the Customs Code of the Russian Federation, an instruction was developed on the procedure for filling out a cargo customs declaration and a transit declaration (an appendix to the order of the Federal Customs Service of Russia dated 11.08.2006 No. 762).

When declaring goods imported (imported) into the customs territory of the Russian Federation, sets TD3 (Customs Cargo Declaration/Transit Declaration) and TD4 (Additional Sheet to Customs Cargo Declaration/Transit Declaration) are used.

For goods exported (exported) from the customs territory of the Russian Federation, sets TD1 (Customs Cargo Declaration/Transit Declaration) and TD2 (Additional Sheet to the Cargo Customs Declaration/Transit Declaration) or TD3 and TD4 sets are used.

A written customs cargo declaration using sets TD1, TD2, TD3, TD4 is a set TD1 or TD3 completed and submitted to the customs authority or sets TD1 and TD2 or TD3 and TD4 completed and submitted to the customs authority.

One customs declaration may contain information about the goods contained in one consignment, which are placed under the same customs regime.

If the goods contained in one consignment are declared for placement under different customs regimes, separate customs declarations must be submitted for each customs regime.

A set of TD1 and TD3 is used to declare information about one product. At the same time, goods of the same name, contained in the same consignment, assigned to the same code according to the TN VED of the Russian Federation, originating from the same country or from the territory of the same economic union or community, or the country of origin of which is unknown, to which the same customs conditions apply -tariff regulation and application of prohibitions and restrictions.

Sets TD2 and TD4 are used in addition to sets TD1 and TD3, respectively, if information about two or more goods is declared in one customs declaration.

In each of the sets of TD2 and TD4, information about three goods can be declared. The number of TD2 or TD4 sets used when declaring a consignment of goods is not limited.

When declaring in one customs declaration of goods of various names contained in one consignment, indicating one classification code according to the TN VED of the Russian Federation, instead of sets of TD4, a list of goods drawn up in three copies is used. The list must contain information about all the names of goods and the quantity (in the main and additional units of measurement) of each product.

At the request of the declarant, the list may also include information about the cost of each product, the classification code of each product according to the TN VED of Russia. If certain commodities are subject to restrictions established by law, the product code according to the TN VED of Russia and information about documents confirming compliance with the specified restrictions must be indicated.

The GTD must be filled in in Russian; when filling out, an electronic copy of the GTD is also generated.

CCD sheets are distributed as follows: the first copy remains in the customs authority and is stored in a special archive, the second remains in the statistics department of the customs authority, the third is returned to the declarant, the fourth, when exporting goods, along with shipping documents, is sent to customs post passes at the border, when importing goods, remains in the customs value department of the customs authority that carried out customs clearance.

The following documents are submitted to the customs authority for acceptance of the CCD:

– certifying the authority of the declarant to submit a customs declaration on his own behalf,

- transport, confirming the fact of movement of goods,

– customs (if provided regulations),

– a photocopy of the transaction passport, certified by an authorized bank in the prescribed manner,

- information declared in column 44 of the customs declaration (additional information, certificates and permits)

– confirming the payment of customs payments or security of payment of customs payments,

– an electronic copy of the gas turbine engine on a magnetic carrier.

A complete list of documents - Order of the Federal customs service April 25, 2007 No. 536.

The submitted documents are entered by the declarant into a special inventory of documents attached to the CCD (two copies).

Customs clearance of goods includes:

– acceptance, registration and registration of customs declarations,

– control over the correctness of determining the product code and country of origin,

– currency control and customs value control,

– control of customs payments,

- Inspection and release.

The decision to release is made by the head of the customs clearance and customs control department or persons authorized by him and is confirmed by putting the stamp "Release allowed" on the customs declaration, as well as in the transport document indicating the number of the customs declaration in the upper right corner of this document. The stamp and number are certified by the personal numbered seal of the official.

The decision to prohibit the release is made only by the head of the customs clearance and customs control department, or a person replacing him. The CCD and transport documents are stamped Issue prohibited, in the upper right corner of the transport document - CCD number. The stamp and number are certified by the personal numbered seal of the official. After that, the documents are transferred to a special archive, and the third copy is returned to the declarant. The goods continue to be stored at temporary storage warehouse. The declarant has the right to place the goods under a different customs regime before the expiration of the temporary storage period, and when exporting the goods, to dispose of the goods according to own will and customs clearance fees are non-refundable.

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Introduction

Goods and vehicles transported across the customs border are subject to customs declaration.

Any transportation of goods across the state border requires their customs declaration.

Mandatory customs declaration today is received by any goods and vehicles - as imported into the territory Russian Federation and exported outside of it.

Mandatory customs declaration applies not only to goods in the case of import or export, but also passenger baggage, hand luggage, currency, valuables transported across the state border.

Customs declaration of goods consists in providing all information about goods and vehicles on which they are transported across the border, which is necessary for passing a certain customs regime. Customs declaration must also take into account the change in this regime.

Properly executed customs declaration of goods is the key to unhindered and timely crossing of the border, and, as a result, their delivery to their destination, which can be extremely important in case of special temporary arrangements for the delivery of goods.

The relevance of the chosen topic is due to the importance of the process of customs declaration of goods and vehicles in the context of growth foreign trade turnover Russia in recent years.

The purpose of the work is to develop the main directions for improving the preliminary customs declaration of goods and vehicles.

To achieve this goal, the following tasks were solved in the work:

Expand the concept and definition of the purpose of preliminary customs declaration;

Studied the procedure for filing a preliminary customs declaration and the documents required for declaring goods;

The main directions for improving the customs declaration of goods and vehicles have been identified.

The subject of the study is the preliminary customs declaration of goods and vehicles.

Chapter 1. Basic concepts and features of preliminary customs declaration

1.1 Concept of preliminary customs declaration

declaration customs law

Preliminary customs declaration of goods - a method of customs declaration, in which the customs declaration is submitted before the importation of foreign goods into the customs territory Customs Union or before the arrival of goods transported by road or rail at the place of delivery in the Russian Federation.

Preliminary customs declaration is submitted according to general rules, with the payment of the customs fee for customs operations and the submission of the documents necessary for customs declaration (If the declarant does not have the original transport (transportation) or commercial documents, it is allowed to submit certified copies or information from these documents in electronic form. Later, when the goods are presented to the customs authority, information from copies of documents or electronic data are compared with the original ones).

The preliminary customs declaration may lack information that the declarant does not have at the time of filing the declaration (for example, information about the vehicle of international transportation). Missing information is entered later in the manner determined by the decision of the CCC dated 20.05.2010 No. 256 “On the procedure for introducing changes and (or) additions to the declaration for goods before a decision is made to release goods during preliminary customs declaration”, by applying a separate form for adjusting the declaration for goods (KDT).

The release of pre-declared goods is carried out by the customs authority no later than one working day following the day the goods are presented to the customs authority that registered the preliminary customs declaration (customs duties and taxes are paid before the release of goods).

In addition, goods may be presented to the customs authority located in a place close to the state border of the Russian Federation:

If previously paid import customs duties, taxes in accordance with the customs procedure for release for domestic consumption

If it is necessary to transit goods from the place of arrival to the customs authority that registered the preliminary customs declaration, the paid amounts of customs payments may be used as security.

If the technology of remote release is used (For more details, see Features of customs operations in respect of goods imported into the territory of the Russian Federation with preliminary customs declaration (approved by order of the Federal Customs Service of Russia dated 22.04.2011 No. 845).).

Article 193 of the Customs Code of the Customs Union provides for three grounds when a preliminary customs declaration loses its legal significance and the declarant will be required to file a declaration for the goods in general order(or refuse to declare if the goods were not imported into the Russian Federation).

1. The goods are not presented to the customs authority that registered the preliminary customs declaration, or to the customs authority located in a place close to the state border of the Russian Federation, within 30 calendar days from the day following the day of registration of the declaration;

2. Within 30 calendar days (after the registration of the preliminary customs declaration), prohibitions and restrictions were introduced in relation to imported goods.

3. The preliminary customs declaration was withdrawn by the declarant (inconsistencies were found in the information about the arrived goods (Cost, quantity, weight) previously declared in the registered preliminary customs declaration).

1.2 Incomplete customs declaration

Incomplete customs declaration of goods is carried out according to the general rules for filing a customs declaration and can be used both for customs declaration of imported foreign goods and exported goods of the Customs Union.

Incomplete customs declaration allows the declarant to release the goods in the absence of information that does not affect the decision of the customs authority to release (for example, information about the vehicles on which the exported goods will be reloaded at the place of their departure outside the customs territory).

The declarant has the right to use this method of customs declaration when, for reasons beyond his control, the declaration of all the information necessary for customs declaration is not possible. The missing information is submitted within the time limits established by the customs authority: (The declarant shall give an obligation in writing to provide the missing information within the time period established by the customs authority.).

Chapter 2. Rights and obligations of the declarant

2.1 The concept of the declarant

The persons specified in Article 186 of the CCTS have the right to act as a declarant. Namely:

1) a person of a state - a member of the customs union:

Concluded a foreign economic transaction or on behalf (on behalf) of which this transaction is concluded;

Having the right to own, use and (or) dispose of goods - in the absence of a foreign economic transaction;

2) foreign persons:

An individual moving goods for personal use;

A person enjoying customs privileges in accordance with Chapter 45 of this Code;

An organization that has a representative office established in the territory of a state - a member of the customs union in the prescribed manner - when declaring customs procedures for temporary importation, re-export, as well as the customs procedure for release for internal consumption only in relation to goods imported for their own needs by such representative offices;

A person who has the right to dispose of goods not within the framework of a transaction, one of the parties to which is a person of a state - a member of the customs union;

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

Carrier, including customs carrier;

Forwarder, if he is a member of the state - a member of the customs union.

With the entry into force of the Customs Code of the Customs Union, a customs broker is called a customs representative, while the content of this institution has practically not changed. The powers remain the same - performance on behalf and on behalf of the declarant or other interested persons of customs operations. And the customs representative receives his status in the same way as now - by being included in the Register of customs representatives. A customs representative has the right to work on the territory of only that member state of the customs union, the customs authority of which he is included in the relevant register. The conditions for inclusion in the register have not changed. The amount of security has changed, which will amount to an amount equivalent to at least 1 million euros, at the exchange rate established in accordance with the legislation of a member state of the customs union on the day such security is paid.

The responsibility of the customs representative in the Customs Code of the Customs Union is not defined. According to article 17 of the Customs Code of the Customs Union, for non-compliance with the requirements of the customs legislation of the customs union, the customs representative will be liable in accordance with the national legislation of a member of the customs union.

2.2 Rights of the declarant

When declaring goods and performing other customs operations necessary for the release of goods, the declarant has the right to:

1) inspect, measure and perform cargo operations with goods under customs control;

2) take samples and specimens of goods under customs control with the permission of the customs authority, subject to the conditions provided for in Article 155 of the CCTS;

3) to be present during the customs inspection and customs inspection of goods officials customs authorities and when these persons take samples and specimens of goods;

4) get acquainted with the results of examinations of samples and specimens of the goods declared by him, available in the customs authorities;

5) submit documents and information in the form of electronic documents;

6) appeal against decisions of customs authorities, actions (inaction) of customs authorities or their officials;

7) involve experts to clarify information about the goods declared by him;

8) use other powers and rights provided for by the CCTS.

2.3 Obligations of the declarant

The customs declaration for goods imported into the customs territory of the Russian Federation shall be submitted no later than 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival, with the exception of cases under Art. 150, 286 and 293 of the Labor Code of the Russian Federation (Article 129).

When declaring goods and performing other customs operations, the declarant must:

1) to make customs declaration of goods;

2) submit to the customs authority the documents on the basis of which the customs declaration is completed, unless otherwise established by the customs legislation of the customs union;

3) present the declared goods in the cases established by the CCTS, or at the request of the customs authority;

4) pay customs payments and (or) ensure their payment in accordance with the CCTS;

5) comply with the requirements and conditions for the use of goods in the relevant customs procedure;

6) comply with other requirements provided for by the CCTS.

The customs declaration can be submitted to any customs authority, which may also be located outside the place of crossing the customs and state borders of the Russian Federation (internal customs authority) (Article 125 of the Labor Code of the Russian Federation). The only exception to this rule is the opportunity provided for by the Labor Code of the Russian Federation for the Customs Service of Russia to establish specific customs authorities in which certain types of goods must be declared:

If it is necessary to use specialized equipment and (or) special knowledge, for example, in order to carry out customs control of cultural property, weapons, military equipment and ammunition, radioactive and fissile materials;

movable certain types transport (pipeline transport, power lines);

Attributable to the “risk group” (goods that are often objects customs offenses subject to prohibitions and restrictions);

According to the list established by the Government of the Russian Federation (goods containing objects of intellectual property).

Along with the general procedure for customs declaration, participants in foreign economic activity can use:

Preliminary customs declaration of goods (submission of a customs declaration for foreign goods 15 days before their arrival in the customs territory of the Russian Federation or before the completion of internal customs transit);

Incomplete customs declaration (submission of an incomplete customs declaration for foreign (import) or Russian (export) goods with subsequent submission to the customs authority of the missing information, but provided that the incomplete declaration contains the information necessary for the release of goods, calculation and payment of customs duties, identification of goods ( by the combination of quantitative and quality characteristics), as well as information confirming compliance with the established restrictions (licenses);

Periodic customs declaration (submission of one customs declaration for all goods (Russian or foreign) moved across the customs border by the same person within a certain period of time).

Chapter 3. Practical use of electronic declaration

3.1 The procedure for filling out the DT for goods imported into the customs territory

The forms and procedure for filling out the customs declaration are the same throughout the EAEU, because determined by the decisions of the CU Commission:

* Decision of the Commission of the Customs Union No. 257 dated May 20, 2010 “On Instructions for Completing Customs Declarations and Forms of Customs Declarations”, as amended. Decisions of the Commission of the Customs Union No. 379 of September 20, 2010;

* Decision of the Commission of the Customs Union No. 287 dated June 18, 2010 "On approval of the form of the passenger customs declaration and the procedure for filling out the passenger customs declaration."

The declarant fills in the following columns DT:

1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 14, 15, 15 (a; b), 16, 17, 17 (a; b), 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, "B", 48, 54.

The procedure for filling in the columns by the declarant:

In the first subsection of the column, the symbol "MI" is indicated.

The second subsection of the column indicates the code of the declared customs procedure in accordance with the Classifier of customs procedures.

In the case of using DT in the form electronic document in the third subsection of the column, the symbol "ED" is indicated, unless otherwise provided by the legislation of the member state of the customs union.

In our case, column 1 indicates the symbol "IM".

Column 2. "Sender/Exporter"

The column shall contain information about the person indicated as the consignor of goods in the transport (transportation) documents, in accordance with which the transportation of goods has begun.

(AUSTRALIANMACHINERY AUSTRALIA, ADELAID, GREENHILLROAD 12)

Column 3. "Forms"

The first subsection of the column indicates the serial number of the DT sheet.

The second subsection of the column indicates the total number of sheets of DT, including the main and all additional sheets. (1)

Column 4. "Shipping specifications"

The column is filled in in cases of using shipping specifications, lists and other similar documents when declaring goods, if this is established by the legislation of a member state of the customs union.

The column indicates in numerical characters the total number of specifications, lists and other similar documents provided simultaneously with the DT, and through the separator sign "/" - the total number of sheets of specifications, lists and other similar documents.

Column 5. "Total goods"

The column indicates the total number of declared goods in the DT. (1)

Column 6. "Total places"

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

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

The column is not filled in if, when changing or ending the previously declared customs procedure, the declared goods were not transported internationally or transported under the customs transit procedure. (3)

Box 7. "Reference number"

The column indicates the code of the feature of declaring goods in accordance with the Classifier of features of declaring goods.

Column 8. "Recipient"

The column contains information about the person indicated as the recipient of the goods in the transport (transportation) documents, in accordance with which the transportation of goods is completed.

Box 9. "Person responsible for the financial settlement"

The column contains information about one of the following persons:

a person of a member state of the customs union who has concluded (or on whose behalf or on behalf of which it has been concluded) an agreement when making a foreign economic transaction, in accordance with which the goods are imported into the customs territory;

a foreign person who has the right to dispose of goods in the customs territory not within the framework of a foreign economic transaction, one of the parties to which is a person of a member state of the customs union;

a person who is the owner of the declared goods at the time of filing the TD, if the declared goods were imported into the customs territory as part of a unilateral foreign economic transaction;

a person who has acquired property rights to the declared goods, including goods previously placed under another customs procedure in the customs territory, and who has received permission to use the goods in accordance with the terms of the customs procedure;

a person who imports cash currency into the customs territory.

(JSC "ROSPOSEV" RUSSIA, SAMARA, SAMARA, STR. KARBISHEVA, D.22 No. 6302489689/636589563)

Column 11. "Trading country"

The first subsection of the column indicates the code of the country in accordance with the Classifier of the countries of the world, in which a person is registered or permanently resides, acting as a counterparty of a person of a member state of the customs union in a foreign economic transaction made by him (including when changing or terminating a previously chosen customs procedure). (AUSTRALIA)

Column 12. "Total customs value"

The column indicates in digital characters the total customs value of the declared goods in the currency of a member state of the customs union, obtained by summing up the values of the customs value of all goods declared in columns 45 of the main and additional sheets of the DT.

The column indicates the received value of the total customs value, rounded according to mathematical rules with an accuracy of the second decimal place. (4924365.30)

The column contains information about the declarant:

for an organization - the name, its legal form and location;

if on behalf of the organization its separate subdivision acts, which is not legal entity, then in addition to the above information, information about separate subdivision: name and location;

for an individual entrepreneur - last name, first name, patronymic and his place of residence;

for individual, which is not individual entrepreneur, - surname, name, patronymic and his place of residence, as well as information about the identity document.

Column 15. "Country of departure"

The column indicates the short name of the country of departure of goods in accordance with the Classifier of the countries of the world.

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

Column 15 (a; b). "Departure country code"

Subsection "a" of the column indicates the code of the country of departure in accordance with the Classifier of the countries of the world. (A) AUSTRALIA, B) RUSSIA))

Subsection "b" of the column is not filled in, unless otherwise provided by the legislation of the member state of the customs union.

Box 16. "Country of origin"

The column indicates the short name of the country of origin of the declared goods in accordance with the Classification of the countries of the world. (AUSTRALIA)

Box 17 "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. (RUSSIA)

Column 17 (a; b). "Destination country code"

In subsection "a" of the column, the code of the country of destination is indicated in accordance with the Classifier of the countries of the world. (RUSSIA)

Subsection "b" of the column is not filled in, unless otherwise provided by the legislation of the member state of the customs union. (RUSSIA)

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

The column contains information about the vehicle (vehicles) that transported (carried) goods that are submitted to the customs authority for placement under the customs procedure, with the exception of the customs procedure of customs transit. (ZXASY54448)

Box 19. "Container"

The column indicates the following signs of the transportation of goods:

"1" if the transportation of goods across the customs border is (was) carried out in a container;

"0" (zero) in other cases (including if the information on how the goods are (were) transported) is unknown.(1)

Column 20. "Terms of delivery"

The column shall contain 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 agreement (contract) concluded when making a foreign economic transaction. (CIP NAME)

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

The column shall contain information about the vehicle (vehicles) on which the declared goods were located upon arrival in the customs territory. (ZXASY54448)

Column 22. "Currency and total amount of the account"

In the first subsection of the column, in accordance with the legislation of the member states of the customs union, the currency code of the contract price or the currency code of the payment (assessment) in which the cost of the goods declared in the DT is determined, in accordance with the Classifier of currencies.

The second subsection of the column indicates total cost goods received as the sum of the values indicated in columns 42 of the main and additional sheets of the DT. (USD 87,000)

Column 23. "Exchange rate"

The column is filled in if it is required to recalculate foreign currency in order to determine the customs value and (or) calculate customs payments for the declared goods. (56.6019)

Column 24 "Nature of the transaction"

The column indicates the code of the nature of the transaction in accordance with the classifier of the nature of the transaction.

This column is optional if it is established by the legislation of the member state of the customs union. (010/00)

Box 25. "Mode of transport at the border"

The first subsection of the column indicates the code of the type of vehicle, information about which is indicated in column 21 of the DT, in accordance with the Classifier of modes of transport and transportation of goods.

Column 26. "Mode of transport within the country"

The first subsection of the column indicates the code of the type of vehicle, information about which is indicated in column 18 of the DT, in accordance with the Classifier of modes of transport and transportation of goods.

The second subsection of the column is not filled in. (10)

Box 27. "Place of loading / unloading"

This column is optional, unless otherwise provided by the legislation of the member state of the customs union.

Column 28. "Financial and banking information"

The column indicates banking information in relation to the person indicated in column 9 of the DT, and financial information in relation to goods or other information in accordance with the legislation of a member state of the customs union.

Box 29 Entry/exit authority

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

Box 30. "Location of goods"

The column indicates information about the place where the goods are located at the time of submission of the DT and can be inspected (examined), - the code of the customs authority and the location of the goods (address) or the number of the customs control zone, if its registration is provided for by the legislation of a member state of the customs union. (10412060, BEZYMYANKA, SAMARA SAMARA, KIROVSKY DISTRICT, BEZYMYANKA, ALMA-ATINSKAYA STREET, D.29, K.41, 20: 32589745)

Box 31. "Packages and description of goods"

The column contains information about the declared goods, necessary for the calculation and collection of customs and other payments, the collection of which is entrusted to the customs authorities, ensuring compliance with prohibitions and restrictions, identification, assignment to one ten-digit classification code according to the FEACN of the CU, excluding the possibility of its substitution, and Also information about cargo places. (1-bunker Distribution pneumatic grain SimplCity 6000 two-section with a schelker for loading, a set of seven pipelines, distributors-distributor for seeds and fertilizers, with a sown apparatus of 6000 l. 3/8A (50KG))

Box 32. "Goods"

The column indicates in numerical characters the serial number of the declared goods indicated in columns 31 of the main and additional sheets of the DT, starting from one - "1".

The second subsection of the column is not filled in. (1)

Box 33. "Product code"

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

The second subsection of the column indicates: the letter "C", the letter "I"

In the third subsection of the column, it is allowed to indicate other coded information provided for by the legislation of the Member State of the customs union. (8432900000)

Box 34. "Code of the country of origin"

In subsection "a" of the column, the code of the country of origin of the declared goods is indicated in accordance with the Classifiers of the countries of the world.

Subsection "b" of the column is not completed. (AUSTRALIA)

Box 35. "Gross weight (kg)"

The column indicates in kilograms the "gross" weight of the goods, information about which is indicated in column 31 of the DT. Gross weight is understood as the total weight of the goods, including all types of their packaging necessary to ensure their unchanged state before entering circulation, but excluding containers and other transport equipment. (4500)

Column 36. "Preference"

In the column for each type of customs payment, the corresponding code is indicated in accordance with the Classifier of benefits for the payment of customs payments according to the scheme below:

element 1 - for customs duties;

element 2 - by customs duty;

element 3 - for excise duty;

element 4 - for value added tax.

If in relation to the declared goods the exemptions for the payment of customs payments are not requested, then the letters “O” are indicated in the corresponding positions for customs fees, customs duty, excise, value added tax. (O)

Box 37. "Procedure"

In the first subsection of the column, a composite code is indicated, which is formed according to the following scheme:

In the second subsection of the column, the code of the peculiarities of the movement of the declared goods is indicated in accordance with the Classifier of the peculiarities of the movement of goods (2 characters).

If the features of the movement of goods are not established, then two zeros (“00”) are put down. (4000/000)

Box 38. "Net weight (kg)"

The column indicates in kilograms the net weight of the declared goods. (4500)

Column 39. "Quota"

The column is filled in if, in accordance with the customs legislation of the customs union, quantitative or cost restrictions are established for the declared goods.

Box 40. General declaration/preceding document

The column indicates the registration number of the DT when goods are placed under the customs procedure preceding the submission of the DT (with the exception of the customs procedure for customs transit) and, through the separator sign "/", the serial number of the goods from column 32 of the previous DT.

Box 41. "Additional units"

The column shall indicate without spaces the quantity of goods, information about which is indicated in column 31 of the DT, in an additional unit of measurement, if, in accordance with the Common Customs Tariff of the Customs Union, an additional unit of measurement is applied to the declared goods. Further, through the gap, the code of the additional unit of measurement is indicated in accordance with the units of measurement used in the Common Customs Tariff of the Customs Union. (1 / SHT / 796)

Column 42. "Price of goods"

The column indicates in digital characters the price of the goods actually paid or payable or compensated by other counter-provisions (in the form of performance of work, provision of services, transfer of rights to the results of intellectual activity) in accordance with the terms of a compensated foreign economic transaction (agreement) in the currency indicated in the first subsection column 22 DT. (87000)

Box 43. "ISO Code"

The first subsection of the column indicates the code of the method for determining the customs value of the declared goods in accordance with the Classifier of methods for determining the customs value.

Column 44. " Additional Information/Supplied Documents»

The column indicates information about the documents on the basis of which the DT is filled in, confirming the declared information about each product specified in column 31 of the DT. (01191/0 TC RU C-AU.AE71.A.00777

FROM 01.09.2015 02013/1 15895513

FROM 07.09.2015 03031/1 ААА447-1

FROM 06/01/2015 04021/1 011

FROM 19.08.2015 04031/1 052-2204

FROM 01.09.2015 09013/1 10714040/250915/0031455

FROM 25.09.2015)

Column 45. "Customs value"

The column indicates in digital characters the customs value of the declared goods in the currency of a member state of the customs union, determined in accordance with the customs legislation of the customs union. (4924365.30)

Column 46. "Statistical cost"

The column indicates in numerical characters the statistical value converted into US dollars. (87000)

Column 47. "Calculation of payments"

The column shall contain information on the calculation of customs payments or payments payable under the customs procedure for the re-import of goods in accordance with the legislation of a member state of the customs union (hereinafter referred to as re-import payments), as well as the method of their payment.

(1010 4924365.30 RUB 5625 5625.00 IU

5010 4924365.30 18% 886385.75 IU)

Column 48. "Deferred payments"

The column indicates the code of the type of customs payment or payment upon re-import in accordance with the Classifier of types of customs and other payments, the collection of which is entrusted to the customs authorities, the number and date of the document on the basis of which a deferment, installment plan for payment of the customs payment or payment upon re-import was granted, and also the date (ХХ.ХХ.ХХХХ - day, month, year) corresponding to the last day of payment.

Box 54. "Place and date"

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

Thus, the procedure for filling out the declaration is carried out.

(1-SV-VO 0623/00 FROM

01.10.2015, DOG. 104AB/111 FROM 01.12.2014

2-LIBERZON ANTONINA VALEREVNA

PASSPORT 6310 534446 DATED 08/30/2016,

TEL. +79179528128, DIRECTOR)

An example of a completed declaration is given in the appendix.

Conclusion

Achieving a new quality of servicing foreign trade is inextricably linked with the introduction of modern information technologies customs clearance and customs control. This is an electronic declaration; preliminary informing about the sent goods and vehicles; automation of risk analysis and management; ensuring selectivity of customs control; creation of a unified database of all permits used by regulatory authorities when moving goods and vehicles across the customs border.

The customs union is another step towards the creation of a single economic space. It is regarded as a fully justified, complete and logical form of economic interaction between the three countries. This is a logical continuation of the unifying initiatives recent years, as a result of which it was possible to create a so-called free trade zone in the EurAsEC space. And she, in turn, significantly revived business activity more than tripled the trade turnover between the countries. It was this positive dynamics that convinced the presidents of the expediency of economic rapprochement, and according to the plan approved by them, in the next three years, all the necessary conditions for the normal functioning of the Customs Union, which will gradually expand, absorbing new countries and territories.

In my opinion, this is a major historical step that will lead to serious economic progress not only in the Eurasian space, but also in the world as a whole.

Bibliography

1. Davydov Yu.G. Customs law in questions and answers: Tutorial, M. 2003

2. Kushchenko V.V. Special regimes of foreign economic activity: Educational and practical guide, M. Knizhny Mir, 2004.

3. Special customs regimes, Blagovest, 2007, 112, Customs almanac (almanac).

4. Bekyashev K.A., Moiseev E.G. Customs law. - Prospect - 2008

5. Vaypan V.A. Commentary to the Customs Code of the Russian Federation dated May 28, 2003 No. 61-FZ. Legal House "Yusticinform" - 2003

6. Draganov V.G., Rassolov M.M. Customs law general. and special h. - M.: UNITI - 2001.

7. Egorova T.A., Murina O.L., Tereshchenko L.K. Review of the practice of consideration by the Federal Arbitration Court of the Moscow District of disputes related to customs legislation // Your tax lawyer. - 2000. - No. 1.

8. Ershov A.D. International customs relations: Proc. Benefit. M., 2001

9. Zryachkin A.M. Customs law in the system Russian law. - Saratov, 2010.

10. Zubarev S.V., Savon I.V. Customs and tariff regulation as a protectionist instrument of the state's foreign trade policy / Rost. state economy acad. - Rostov n / a.: RGEA, 1998

11. Kozyrin A.N. Commentary on the law of the Russian Federation "On the customs tariff" / A. N. Kozyrin - M.: STATUT.

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