The procedure for declaring goods by a customs representative. Types of customs declarations of Russia and the procedure for filling them out

47. Customs declaration procedure.

Cargo customs declaration: regulations, structure, information indicated in the declaration. Documents attached to the declaration. Grounds for registration and refusal to register a declaration by the customs authority. Changes and additions to the information specified in the customs declaration. Revocation of the customs declaration.

Customs declaration - information about goods, about the customs procedure and other information necessary for the release of goods.

Goods are subject to customs declaration when placed under a customs procedure or in other cases established in accordance with the Customs Code of the Customs Union

Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant

Declaration forms:

Customs declaration is made in written and (or) electronic forms using a customs declaration

Submission of a customs declaration in writing must be accompanied by the submission of an electronic copy to the customs authority

Deadlines for filing a customs declaration

A customs declaration for goods imported into the customs territory of the Customs Union is submitted before the expiration of the period for temporary storage of goods

A customs 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

types of customs declaration:

2) transit declaration;

3) passenger customs declaration;

Cargo customs declaration: regulations, structure, information indicated in the declaration

regulatory regulation:

Labor Code of the Customs Union (Article 181)

TC TC (Article 204)

Decision of the Customs Union Commission dated May 20, 2010 No. 257 “on instructions for filling out customs declarations for goods and customs declaration forms”

When placed under customs procedures, with the exception of the customs procedure of customs transit, a declaration for the goods is submitted to the customs authority.

The goods declaration shall indicate the following: Basic information, including in encoded form:

1) the declared customs procedure;

2) information about the declarant, the customs representative, the sender and the recipient of the goods;

3) information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the customs union under customs control;

4) information about vehicles for international transportation and (or) vehicles on which goods were transported (will be transported) through the customs territory of the customs union under customs control;

5) information about goods:

Name;

description;

classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity;

name of country of origin;

name of the country of departure (destination);

description of packages (quantity, type, marking and serial numbers);

quantity in kilograms (gross weight and net weight) and in other units of measurement;

customs value;

statistical cost;

6) information on the calculation of customs duties:

rates of customs duties, taxes, customs duties;

application of benefits for the payment of customs duties;

amounts of calculated customs duties, taxes, customs fees;

the exchange rate established in accordance with the legislation of the state - a member of the customs union and used to calculate customs payments in accordance with this Code;

7) information about the foreign economic transaction and its main conditions;

8) information about compliance with restrictions;

9) information about the manufacturer of the goods;

10) information confirming compliance with the conditions for placing goods under the customs procedure;

12) information about the person who prepared the goods declaration;

13) place and date of drawing up the goods declaration.

As a declaration for goods, transport (transportation), commercial and (or) other documents containing information necessary for the release of goods placed under customs procedures for release for domestic consumption or export can be used when declaring goods whose total customs value does not exceed the amount , equivalent to 1,000 euros, in the manner determined by the decision of the Customs Union Commission, with the exception of:

1) excisable goods;

2) goods subject to licensing and (or) quotas;

3) goods that, in accordance with the law, Russian Federation are exempt from paying customs duties and taxes, with the exception of the provision of tariff preferences, as well as goods imported to diplomatic or equivalent missions of foreign states or exported to missions of the Russian Federation abroad;

4) currencies, securities, precious metals and precious stones.

If a declaration for goods is submitted in writing, such a declaration must be accompanied by the submission of an electronic copy. In cases provided for by the decision of the Customs Union Commission, the federal executive body authorized in the field of customs affairs establishes that the submission of a customs declaration in writing is not accompanied by the submission of an electronic copy.

One DT declares information about goods contained in one consignment, which are placed under the same customs procedure

One DT may contain information about no more than 999 products.

If goods contained in one consignment are declared for placement under different customs procedures, separate declarations of declaration must be submitted for each customs procedure.

When customs declaring currency and securities, a separate declaration of declaration is submitted for each type of currency and securities.

DT consists of main (DT1) and additional (DT2) sheets of A4 format.

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

The main sheet of the DT contains information about one product. One additional sheet can contain information about three products.

At the same time, goods of the same name (trade commercial name), contained in one consignment, classified under the same classification code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, 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, are declared as one product. to which the same conditions of customs tariff regulation and prohibitions and restrictions apply.

when declaring in one DT goods of different names contained in one consignment, indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, instead of additional sheets, a list of goods is used, drawn up in triplicate and being an integral part of the DT (hereinafter referred to as the List).

The List must contain information about all names of goods and quantities (in primary and additional units of measurement) of each product, information about the cost and classification code of each product according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union.

DT is filled out in accordance with the procedure established by the Instructions, in capital letters using printing devices, legibly, and should not contain erasures, blots or corrections, unless otherwise established by these Instructions.

If the documents contain the spelling of the names of foreign persons, goods, vehicles, etc. using letters Latin alphabet, then such information is indicated in the DT in letters of the Latin alphabet.

When filling out the DT, an electronic copy is generated, the structure and format of which are determined by the decision of the Customs Union Commission.

The procedure for filling out the columns of additional sheets of the DT is similar to the order of filling out the corresponding columns of the main sheet of the DT, if for individual columns of additional sheets these Instructions do not establish the specifics of their filling.

If there is not enough space in the DT columns to state information or to put official marks by an official, then the information and official marks for which there is not enough space are indicated on the reverse side of the DT or on additionally attached A4 sheets, which are an integral part of the DT (hereinafter referred to as the supplement ). In this case, in the corresponding column of the DT the following entries are made: “SEE REVOLUTION” or “SEE ADDENDUM”, which are not included in the electronic copy of the DT.

In this case, on the reverse side of the main and additional sheets of the declaration of goods, the column number and serial number of the declared goods are indicated (if the information is related to a specific product) and the information declared in this column in the manner prescribed by these Instructions is indicated.

All supplement sheets must be numbered.

To declare information in the DT, classifiers and lists of normative and reference information are used, used for customs purposes, formed and subject to application in accordance with the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union.

If, when using additional sheets of DT, there are blank columns marked with the symbols “31”, then such columns must be crossed out with a horizontal line.

The DT is submitted to the customs authority in three copies, each of which is distributed as follows:

the first copy remains with the customs authority to which the goods are declared;

the second and third copies are returned to the declarant. In this case, when placing goods under a customs procedure providing for the export of goods from the customs territory, a second copy is provided to the customs authority located at the place of departure of the goods from the customs territory.

When declaring goods in the customs procedures of release for domestic consumption, customs warehouse, processing in customs territory, processing for domestic consumption, temporary import (admission), re-import, duty-free trade (in relation to foreign goods), destruction, refusal in favor of the state, free customs zone (in relation to foreign goods), free warehouse (in relation to foreign goods), special customs procedure, the declarant fills in the following columns DT: 1-48, 52 (in the Republic of Belarus), 54.

Documents attached to the declaration

Submission of a customs declaration must be accompanied by the submission to the customs authority of documents on the basis of which the customs declaration is completed, unless otherwise established by the Customs Code of the Customs Union

Such documents include:

1) documents confirming the authority of the person submitting the customs declaration;

2) documents confirming the completion of a foreign economic transaction, and in the absence of a foreign economic transaction - other documents confirming the right of ownership, use and (or) disposal of goods, as well as other commercial documents available to the declarant;

3) transport (shipping) documents;

5) documents confirming compliance with prohibitions and restrictions;

6) documents confirming compliance with restrictions in connection with the use of special protective, anti-dumping and countervailing measures;

7) documents confirming the country of origin of goods in cases provided for by this Code;

8) documents on the basis of which the classification code of the product was declared according to the Commodity Nomenclature of Foreign Economic Activity;

9) documents confirming payment and (or) security for payment of customs duties;

10) documents confirming the right to benefits for the payment of customs duties, to apply full or partial exemption from customs duties and taxes in accordance with customs procedures established by this Code, or to reduce the base (tax base) for calculating customs duties and taxes;

11) documents confirming the change in the deadline for payment of customs duties and taxes;

12) documents confirming the declared customs value of goods and the chosen method for determining the customs value of goods;

13) a document confirming compliance with the requirements in the field of currency control, in accordance with the currency legislation of the member states of the customs union;

14) a document on registration and nationality of a vehicle of international transportation - in the case of transportation of goods by road when they are placed under the customs procedure of customs transit.

If the documents specified in this paragraph do not contain the information declared in the customs declaration, other documents are submitted on the basis of which the customs declaration is completed.

The list of documents submitted during the customs declaration of goods, depending on the form of customs declaration (written, electronic), types of customs declaration, customs procedure, categories of goods and persons, can be reduced in accordance with the customs legislation of the customs union or the legislation of the member states of the customs union .

If individual documents on the basis of which the customs declaration is completed cannot be presented when submitting a customs declaration, upon a reasoned request of the declarant, the customs authority allows the submission of such documents before the release of goods, and in cases provided for by the legislation of the member states of the customs union - after the release of goods .

When declaring goods through customs, original documents or their copies are presented. The customs authority has the right to check the compliance of copies of submitted documents with their originals in cases established by the legislation of the member states of the customs union.

If, during the customs declaration of goods, documents that are used for customs declaration were previously submitted to the customs authority, it is sufficient to submit copies of such documents or indicate information about the submission of such documents to the customs authority.

When declaring goods through customs, documents may be submitted in the form of electronic documents in accordance with this Code.

The procedure for submitting and using electronic documents is determined by the customs legislation of the Customs Union.

Customs authorities may accept and use during customs declaration documents and information compiled in the official languages of the member states of the customs union and in foreign languages.

The customs authority has the right to require translation of information contained in documents drawn up in a language that is not the state language of a member state of the customs union, to whose customs authority such documents are submitted during customs declaration.

The federal executive body authorized in the field of customs affairs has the right to further reduce the list of documents submitted during the customs declaration of goods, depending on the form of customs declaration (written, electronic), customs procedure, categories of goods and persons.

The customs authority has the right to check the compliance of copies of documents presented during customs declaration with their originals in cases where these copies are certified by the person who presented them, the declarant or the body that issued such documents. After verification, the original documents are immediately returned to the person who submitted them.

The declarant submits to the customs authority authorized to accept declarations for documents confirming the legal capacity of this person to carry out customs operations, once upon the first application, including before submitting the customs declaration in the preparation of which they will be used. When making changes to these documents, the declarant is obliged to inform the customs authority to which they were submitted upon first application.

Grounds for registration and refusal to register a declaration by the customs authority.

2. The date and time of submission of the customs declaration, its electronic copy and the necessary documents are recorded by the customs authority, including using information technologies.

3. The customs authority registers or refuses to register a customs declaration within no more than 2 (two) hours from the moment of filing the customs declaration in the manner determined by the decision of the Customs Union Commission.

4. The customs authority refuses to register a customs declaration if:

1) the customs declaration has been submitted to a customs authority not authorized to register customs declarations;

2) the customs declaration was submitted by an unauthorized person;

3) the customs declaration does not contain the necessary information provided for in Articles 180 - 182 of this Code;

4) the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;

5) in relation to the declared goods, actions have not been taken that, in accordance with this Code, must be performed before filing or simultaneously with filing a customs declaration.

5. Refusal to register a customs declaration is formalized by an official of the customs authority in writing, indicating the reasons for the refusal.

In case of refusal to register a customs declaration, the customs declaration and submitted documents are returned to the declarant or customs representative.

6. If a customs declaration is not registered by the customs authority, such a declaration is considered not submitted for customs purposes.

7. From the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.

8. The provisions of paragraphs 2 and 3 of this article do not apply when declaring goods placed under the customs procedure of customs transit

Changes and additions to the information specified in the customs declaration.

The information declared in the customs declaration may be changed or supplemented before the release of goods with the permission of the customs authority upon a reasoned written request from the declarant, while simultaneously meeting the following conditions:

if the changes and additions made do not affect the decision on the release of goods and do not entail the need to change information affecting the determination of the amount of customs duties, except for cases of adjustment of the customs value of goods, and compliance with prohibitions and restrictions;

if by the time the declarant receives the request, the customs authority has not notified him of the place and time of the customs inspection and (or) has not made a decision to conduct other forms of customs control in relation to the goods.

Changes and additions to the information declared in the registered customs declaration cannot entail the declaration of information about goods other than those indicated in the registered customs declaration.

Amendments and additions to the customs declaration after the release of goods are allowed in cases and in the manner determined by the decision of the Customs Union Commission.

Customs authorities do not have the right, on their own initiative, instruction or request of a person, to fill out a customs declaration, change or supplement the information specified in the customs declaration, with the exception of those information, the entry of which is within the competence of the customs authorities, adjustments to the customs value of goods and (or) changes after release goods and other information affecting the determination of the amount of customs duties and compliance with prohibitions and restrictions made in accordance with the provisions of the customs legislation of the Customs Union.

Revocation of a customs declaration

Upon a written request from the declarant, the registered customs declaration for foreign goods may be revoked by him before the customs authority makes a decision on the release of goods.

When a customs declaration is withdrawn, a new customs declaration must be submitted within the period of temporary storage of goods.

If a customs declaration is not submitted within the period specified in part two of this paragraph, the goods are detained by customs authorities in accordance with Chapter 21 of this Code.

At the written request of the declarant, the customs declaration for goods of the Customs Union may be revoked before the actual departure of the goods from the customs territory of the Customs Union, including after a decision has been made to release the goods.

To revoke a customs declaration for goods of the Customs Union, the withdrawal request must indicate the location of the goods.

Revocation of a customs declaration is permitted with the written permission of the customs authority, if, before receiving the declarant’s application, the customs authority did not notify the declarant of the place and time of the customs inspection of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the Customs Union, entailing administrative or criminal penalties. responsibility.

A customs declaration may be revoked after a customs inspection of the goods, if during such inspection no violations of the customs legislation of the Customs Union that entail administrative or criminal liability were established.

Is the provision of data on goods that are transported across the border. All information is provided in the form established by law and in compliance with all existing requirements.

Peculiarities

Customs declaration of goods is the central stage of the complex process of transporting goods carried out at intersections. Unfortunately, the imperfection of the current legislation complicates the clearance process. Russian customs law today is at an early stage of development, so laws change frequently. As a result, it is difficult, and sometimes even impossible, for non-specialists to declare goods in accordance with the necessary requirements. You need to know about the correct execution of documents and entering information into a special form in accordance with the instructions.

Main goals

It is worth considering the problems using the example of such an important document as a customs cargo declaration. Its purpose is to inform the relevant authorities about what is being done with foreign agent foreign trade operation. The next function is to provide information about goods transported across borders. That is, customs declaration is a procedure confirming the legality of cargo transportation. It is due to this that the import of goods becomes legally “clean”. The following is information that must be provided to government agencies:

Information confirming the conditions of transportation and storage;

Information about transactions between counterparties;

Manufacturer information;

Information about the persons who compiled the declaration;

Information about the documentation provided for declaration.

Decor

Customs declaration is carried out when importing goods, so when filling out documents it is necessary to check the presence of a seal. The specified information may be considered invalid if it is not confirmed by a number of documents established by law. These include licenses, permits, certificates, etc. If imports are made without complying with all required rules, sanctions may be applied by the regulatory authority and administrative liability may be imposed.

Customs declaration becomes much easier if it is possible to fill out documentation in in electronic format. In this case, the entire procedure is reduced to manipulating a computer, and all necessary documents are certified; customs declaration can be carried out using remote access. The benefits of this service have been appreciated by many organizations that are located far from the relevant authorities. The declaration of goods can be carried out by the direct owner of the cargo transported across the border, but it is much easier to entrust this procedure to a professional customs broker. Thanks to such registration services, significant savings in time and money are ensured, since documents filled out with errors lead to

Article 123. Goods subject to declaration

Goods are subject to declaration to the customs authorities when they are moved across the customs border, when the customs regime changes, as well as in other cases established by Articles 183, 184, 247, 391 of this Code.

1. Declaration of goods is carried out by declaring to the customs authority in a customs declaration or in another way provided for by this Code, in written, oral, electronic or conclusive form, information about the goods, their customs regime and other information necessary for customs purposes. Declaration of goods is carried out by the declarant or a customs broker (representative) (Chapter 15) at the choice of the declarant. 2. The list of information to be indicated in the customs declaration is limited only to those information that are necessary for the purposes of calculating and collecting customs duties, generating customs statistics and applying the customs legislation of the Russian Federation. 3. The customs declaration may contain the following basic information (including in coded form):

declared customs regime
information about the declarant, customs broker (representative), the person specified in Article 16 of this Code, about the sender and the recipient of the goods
information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the Russian Federation under customs control
Product details:

Name
description
classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity
name of country of origin
name of country of departure (destination)
description of packages (quantity, type, marking and serial numbers)
quantity in kilograms (gross weight and net weight) or in other units of measurement
customs value

information on the calculation of customs duties:

rates of import or export customs duties, taxes, customs duties
application of benefits for the payment of customs duties, taxes, customs duties
application of tariff preferences
amounts of calculated customs duties, taxes, customs fees
the exchange rate established by the Central Bank of the Russian Federation on the day of filing the customs declaration for the purposes of accounting and customs payments

information about the foreign economic transaction and its main conditions
information on compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
information about the manufacturer of the goods
information confirming compliance with the conditions for placing goods under the declared customs regime
information about the submitted documents required for declaration (Article 131)
information about the person who prepared the customs declaration
place and date of drawing up the customs declaration

4. If a customs declaration is used as an accounting document for the purposes of currency control carried out by customs authorities, the customs declaration must also indicate the information necessary for these purposes, in accordance with the legislation of the Russian Federation on currency regulation and currency control. 5. The customs declaration is certified by the person who compiled it and signed by an employee of this person. Certification of the declaration is carried out by affixing a stamp, if, in accordance with the legislation of the Russian Federation, the person who compiled the customs declaration must have a seal. 6. The form of declaration is determined by the federal executive body authorized in the field of customs affairs, in accordance with this Code and other legal acts of the Russian Federation. The federal executive body authorized in the field of customs affairs has the right to reduce the list of information to be indicated in the customs declaration, taking into account the category of persons specified in Article 16 of this Code, types of goods, requirements of customs regimes or based on the type of transport used when moving goods across the customs border. 7. The list of information to be indicated in the customs declaration and the forms in which they are presented are subject to official publication. Regulatory legal acts of the federal executive body authorized in the field of customs affairs, establishing lists of information to be indicated in the customs declaration, come into force no earlier than 90 days from the date of their official publication, except for the cases provided for in paragraphs two and three of paragraph 3 of Article 5 of this Code.

Article 125. Place of declaration of goods

1. A customs declaration may be submitted to any customs authority authorized to accept customs declarations. 2. In order to ensure the effectiveness of control over compliance with the customs legislation of the Russian Federation, the federal executive body authorized in the field of customs affairs has the right to establish certain customs authorities for declaration individual species goods only:

if it is necessary to use specialized equipment and (or) special knowledge for customs clearance of such goods as cultural values, weapons, military equipment and ammunition, radioactive and fissile materials
depending on the type of transport used for the international transport of goods (road, sea (river), air, rail, pipeline and power lines)
in the case of movement across the customs border of certain types of goods in respect of which frequent cases of violation of the customs legislation of the Russian Federation have been recorded or prohibitions and restrictions have been established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
if it is necessary to carry out special control over individual goods containing objects of intellectual property, according to the list established by the Government of the Russian Federation

3. If a customs declaration is submitted to a customs authority other than that established in accordance with paragraph 2 of this article, the customs declaration on the day of its submission is forwarded by the customs authority to which the customs declaration was submitted to the appropriate customs authority. The deadline for acceptance of the customs declaration (Article 132) in this case is extended by the time necessary for its shipment, but not more than two working days. 4. Regulatory legal acts of the federal executive body authorized in the field of customs affairs, establishing places for declaring certain types of goods, come into force no earlier than 90 days from the date of their official publication.

1. The persons specified in Article 16 of this Code, as well as any other persons authorized in accordance with the civil legislation of the Russian Federation to dispose of goods in the customs territory of the Russian Federation, subject to the conditions provided for in paragraph 2 of this article, have the right to act as a declarant. 2. The declarant can only be Russian face, with the exception of cases of movement of goods across the customs border:

by individuals for personal, family, household and other needs not related to the implementation entrepreneurial activity
foreign persons enjoying customs benefits in accordance with Chapter 25 of this Code
foreign organizations that have representative offices registered (accredited) on the territory of the Russian Federation in the prescribed manner, when declaring customs regimes for temporary import, re-export, transit, as well as customs regimes for the release for domestic consumption of goods imported for the own needs of such representative offices
by foreign carriers when declaring the customs transit regime
other cases when a foreign person has the right to dispose of goods in the customs territory of the Russian Federation not within the framework of a foreign economic transaction in which a Russian person is one of the parties

Article 127. Rights and obligations of the declarant

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

inspect and measure goods subject to declaration, including before submitting a customs declaration
with the permission of the customs authority, take samples and specimens of goods subject to declaration, imported into the customs territory of the Russian Federation. A separate customs declaration for samples and samples of goods is not submitted, provided that such samples and samples are indicated in the customs declaration for goods
be present during the customs inspection and customs inspection of the goods declared by him (Articles 371 and 372), when customs officials take samples and specimens of goods (Article 383)
get acquainted with the results of studies of samples and specimens of goods declared by him, available at the customs authorities
submit documents and information necessary for declaring goods in the form of electronic documents in accordance with this Code
exercise other powers and rights provided for by this Code

2. When declaring goods and performing other customs operations, the declarant is obliged to:

submit a customs declaration and submit the necessary documents and information to the customs authority (Article 131)
upon request of the customs authority, present the declared goods
pay customs duties or ensure their payment in accordance with Section III of this Code

Article 128. Peculiarities of declaring goods of different names contained in one consignment

1. At the request of the declarant, goods of different names contained in one consignment may be declared indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, provided that this classification code corresponds to the customs duty rate of the highest level. At the same time, if goods correspond to several classification codes according to the Commodity Nomenclature of Foreign Economic Activity with the same rates of customs duties, the classification code of the product that corresponds to the highest level of the excise tax rate is indicated, and if the excise tax rates are equal, the highest level of the value added tax rate is indicated. 2. Information about the name and quantity of all goods contained in one consignment is declared by the declarant by submitting a list of goods. Such a list may include shipping specifications, packing slips, inventories, or other similar documents. The list of goods is considered for customs purposes as an integral part of the customs declaration. 3. If certain goods contained in one consignment are subject to restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, declaring such goods indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity does not exempt the declarant from complying with these restrictions. 4. In order to verify compliance with the provisions of paragraph 3 of this article, the customs authority has the right to require the declarant to provide clarifying information about individual goods being declared.

Article 129. Deadline for filing a customs declaration

1. A customs declaration for goods imported into the customs territory of the Russian Federation is 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 made not at their place arrival, except for the cases provided for in Articles 150, 286 and 293 of this Code. 2. If the period specified in paragraph 1 of this article is not sufficient for the declarant to collect the necessary documents and information, upon a reasoned request of this declarant in writing, the customs authority extends the deadline for filing a customs declaration. Extension of the deadline for filing a customs declaration should not lead to a violation of the temporary storage period for goods. 3. If the deadline for filing a customs declaration falls on a non-working day of the customs authority, the end of this period is considered the next working day of the customs authority. 4. A customs declaration for goods exported from the customs territory of the Russian Federation is submitted before their departure from the customs territory of the Russian Federation, except for the cases established by Article 314 of this Code.

Article 130. Preliminary declaration of goods

1. A customs declaration may be submitted for foreign goods before their arrival on the customs territory of the Russian Federation or before the completion of internal customs transit. 2. If transport (carriage) or commercial documents accompanying goods must be used for customs purposes, the customs authority, upon preliminary declaration of goods, accepts copies of these documents certified by the declarant and, if necessary, after the goods arrive in the customs territory of the Russian Federation, compares the information contained in these copies documents, with the information contained in the original documents. 3. After completing the verification of the customs declaration and payment of the payable amounts of customs duties and taxes before the arrival of goods on the customs territory of the Russian Federation, such a customs declaration can be used as a single document necessary for applying customs procedures to goods. 4. If the goods are not presented to the customs authority that accepted the customs declaration in accordance with paragraph 1 of this article within 15 days from the date of its acceptance, the customs declaration is considered not submitted.

Article 131. Submission of documents when declaring goods

1. Submission of a customs declaration must be accompanied by the submission to the customs authority of documents confirming the information stated in the customs declaration. 2. When declaring goods, the following main documents are submitted:

international purchase and sale agreements or other types of agreements concluded when concluding a foreign economic transaction, and in the case of unilateral foreign economic transactions - other documents expressing the content of such transactions
commercial documents available to the declarant
transport (shipping) documents
permits, licenses, certificates and (or) other documents confirming compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
documents confirming the origin of goods, in cases provided for in Article 37 of this Code
payment and settlement documents
documents confirming information about the declarant and the persons specified in Article 16 of this Code

3. If the declarant claims to receive benefits for the payment of customs duties, including when applying for a customs regime providing for full or partial exemption from customs duties, taxes, non-application to goods of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, or to reduce the tax base, the declarant is obliged to submit to the customs authority documents confirming the relevant declared conditions. 4. In order to confirm the declared customs value, the declarant is obliged to submit documents substantiating the declared customs value and the method he has chosen to determine the customs value. 5. If individual documents cannot be submitted simultaneously with the customs declaration, upon a reasoned request of the declarant in writing, the customs authorities in writing allow the submission of such documents within the period necessary for their receipt, but no later than within 45 days after acceptance of the customs declaration , unless another deadline for the submission of individual documents and information is provided for by this Code. The declarant submits a written obligation to submit documents within the prescribed period. 6. If documents are submitted to the customs authority that can be used for customs clearance of other goods, at the request of the declarant, the customs authority issues a written confirmation of the acceptance of such documents in the form established by the federal executive body authorized in the field of customs affairs. The confirmation is considered valid until changes are made to the submitted documents or until their expiration date. The specified confirmation can be used by the declarant during customs clearance of goods without additional submission of accepted documents to the customs authority. The declarant has the right to submit the specified documents before submitting the customs declaration.

Article 132. Acceptance of a customs declaration

1. The fact of filing a customs declaration and submitting the necessary documents is recorded on the day they are received by the customs authority. At the request of the person who filed the customs declaration, the customs authority immediately issues written confirmation (including in the form electronic document) on receiving a customs declaration and submitting the necessary documents. 2. The submitted customs declaration is accepted by the customs authority on the day of its receipt, except in cases where:

the customs declaration was submitted to a customs authority not authorized to accept customs declarations
the customs declaration is submitted by an improper person
the customs declaration does not contain the necessary information (Article 124)
the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form
When submitting a customs declaration, the documents necessary for customs clearance are not submitted, with the exception of documents that can be submitted after acceptance of the customs declaration in accordance with paragraph 5 of Article 131 of this Code
in relation to the declared goods, actions have not been taken that, in accordance with this Code, must be performed before filing or simultaneously with filing a customs declaration. The fact of non-payment of customs duties at the time of filing a customs declaration is not a basis for refusal to accept a customs declaration

3. From the moment of acceptance, the customs declaration becomes a document evidencing facts of legal significance. 4. If a customs declaration is not accepted by the customs authority, such a declaration is considered not submitted for customs purposes. 5. The customs authority notifies the person who submitted the declaration about the reasons for refusal to accept a customs declaration no later than the day following the day of filing the declaration. At the request of the person who filed the customs declaration, such notification is provided in writing.

Article 133. Changes and additions to information declared in the customs declaration

1. Upon a reasoned request in writing from the declarant, the information stated in the accepted customs declaration may be changed or supplemented. 2. Changes or additions to the information declared in the accepted customs declaration are permitted with the permission of the customs authority, subject to the following conditions:

if by the time of receiving the declarant's request for this, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision to release the goods
if by the time of receipt of the declarant’s request for this, the customs authority has not begun checking the goods
if the changes and additions made do not affect the decision on the release of goods and do not entail the need to change information affecting the determination of the amount of customs duties and the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities

3. Officials of customs authorities do not have the right to own initiative or on the instructions or request of interested parties to fill out a customs declaration, change or supplement the information declared in the customs declaration, with the exception of entering into it that information that falls within the competence of the customs authorities, as well as changing or supplementing coded information used for machine processing, if Such information is available in uncoded form in the customs declaration.

Article 134. Revocation of a customs declaration

1. At the request of the declarant in writing, the accepted customs declaration for foreign goods may be withdrawn by him before the release of such goods for the application of a different customs regime. Revocation of a customs declaration is allowed with the permission of the customs authority in writing, if, before receiving the declarant’s application, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision on the release of goods. When issuing permission to revoke a customs declaration, the customs authority sets a deadline for filing a new customs declaration, which cannot exceed 15 days from the date of issuance of the permission to revoke. Revocation of a customs declaration does not extend the deadline for payment of customs duties and taxes. 2. At the request of the declarant in writing, an accepted customs declaration for Russian goods exported from the customs territory of the Russian Federation may be recalled by him, regardless of the purposes of such a recall, before the departure of the goods from the customs territory of the Russian Federation, including after the issuance of permission to place goods under declared customs regime. Revocation of a customs declaration is permitted with the permission of the customs authority in writing, if, before receiving the declarant’s application, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identification of inaccuracies that do not affect the decision to place goods under the declared customs regime. There is no deadline for filing a new customs declaration for these goods.

Article 135. Incomplete customs declaration

1. If the declarant does not have all the information necessary to fill out the customs declaration for reasons beyond his control, submission of an incomplete customs declaration is permitted, provided that it contains information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with the restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as allowing to identify goods by the totality of their quantitative and qualitative characteristics. When submitting an incomplete customs declaration, the declarant accepts the obligation to provide the missing information in writing within the time limit established by the customs authority, which for foreign goods cannot exceed 45 days from the date of acceptance of the incomplete customs declaration by the customs authority. For Russian goods, the period during which the declarant is obliged to provide the missing information is established based on the time required to transport the goods to the place of departure, navigation, and other conditions and cannot exceed eight months from the date of acceptance of the incomplete customs declaration by the customs authority. 2. If the customs authority accepts an incomplete customs declaration, the same requirements and conditions of the customs legislation of the Russian Federation are applied, including the procedure for calculating and paying customs duties, which apply if a complete and properly completed customs declaration is initially submitted.

Article 136. Periodic customs declaration

1. When goods are regularly moved across the customs border by the same person, the customs authority may allow the filing of one customs declaration for all goods moved across the customs border during a certain period of time. 2. The use of a periodic customs declaration should not lead to a violation of the deadline for temporary storage of goods or to a violation of the deadline for payment of customs duties and taxes. 3. When applying a periodic customs declaration to Russian goods exported from the customs territory of the Russian Federation, the rules provided for in paragraphs 3 and 7 of Article 138 of this Code are applied. 4. When regularly moving the same goods across the customs border by the same person, the customs authority may allow the use of one periodic customs declaration for repeated movement of such goods within one year.

Article 137. Peculiarities of declaring Russian goods when exporting them from the customs territory of the Russian Federation

1. When exporting Russian goods from the customs territory of the Russian Federation, at the request of the declarant, a simplified declaration procedure is applied in accordance with Articles 135, 136 and 138 of this Code. 2. The simplified procedure for declaring Russian goods is applied if this does not interfere with the implementation of customs control and does not exempt the declarant from compliance with the requirements and conditions established by this Code and other legal acts of the Russian Federation, regarding the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as compliance with customs regimes. If the customs authority refuses to apply the simplified procedure for declaring Russian goods, the customs authority notifies the declarant about this in accordance with paragraph 5 of Article 132 of this Code, indicating the conditions the fulfillment of which is necessary for the application of such a procedure. 3. Goods transported by pipeline transport and along power lines are declared in the manner established by Chapter 26 of this Code.

Article 138. Periodic temporary declaration of Russian goods

1. When exporting Russian goods from the customs territory of the Russian Federation, in respect of which the exact information necessary for customs clearance cannot be provided, in accordance with the usual foreign trade, their periodic temporary declaration is allowed by submitting a temporary customs declaration. 2. After the departure of Russian goods from the customs territory of the Russian Federation, the declarant is obliged to submit a complete and duly completed customs declaration for all Russian goods exported during a certain period of time. Submission of a complete and properly completed customs declaration is carried out within the period established by the customs authority at the request of the declarant. When establishing such a period, the period necessary for the declarant to obtain information sufficient to submit a complete and properly completed customs declaration is taken into account. The deadline for submitting a complete and duly completed customs declaration is 90 days from the day following the day of expiration of the time period for export of the declared goods. 3. The period of time during which Russian goods declared using a temporary customs declaration are expected to be exported is determined by the declarant. In relation to Russian goods that are subject to export customs duties or to which prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, this period cannot exceed one calendar month, and a temporary customs declaration is accepted by the customs authority no earlier than 15 days before the start of this period. 4. In a temporary customs declaration, it is allowed to declare information based on the intention to export an approximate amount of Russian goods during a certain period of time, a conditional customs value (assessment) determined according to the amount of Russian goods planned for movement across the customs border, as well as based on the conditions stipulated by the foreign economic transactions of consumer properties of Russian goods and the procedure for determining their price on the day of filing a temporary customs declaration. The departure of Russian goods from the customs territory of the Russian Federation in quantities exceeding those declared in the temporary customs declaration is not allowed, except for the cases established by paragraphs 1 and 2 of Article 122 of this Code. 5. When using a temporary customs declaration, prohibitions and restrictions economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, apply on the day the customs authority accepts this declaration. The rates of export customs duties are applied on the day the customs authority accepts the temporary customs declaration, except for the cases provided for by this Code. 6. Export customs duties are paid simultaneously with the submission of a temporary customs declaration to the customs authority. If the amount of export customs duties payable increases as a result of clarification of the information specified in paragraph 4 of this article, the additional payment of the amount of export customs duties is carried out simultaneously with the submission of a complete and duly completed customs declaration. Penalties are not charged in this case. Refunds of overpaid or overcharged amounts of export customs duties are carried out in accordance with Article 355 of this Code. The specifics of payment of export customs duties when exporting goods by pipeline transport and along power lines are determined by Articles 312 and 314 of this Code. 7. If, after four months from the date of acceptance of the temporary customs declaration, Russian goods are not exported from the customs territory of the Russian Federation, the customs declaration in which such goods were declared for export is considered not submitted. At the motivated request of the interested person, the customs authority extends the specified period, but not more than for another four months.

Customs declaration

According to paragraph 27 of Art. 4 of the Customs Code of the Customs Union (hereinafter referred to as the Customs Code of the Customs Union), customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods.

Customs declaration is a document drawn up in the prescribed form, containing information about the goods, about the chosen customs procedure and other information necessary for the release of goods.

The following goods are subject to customs declaration:

moved across the customs border;
when changing the customs procedure (for example, the customs procedure for temporary import to the customs warehouse procedure);
being waste generated as a result of the application of customs procedures for processing in the customs territory and processing for domestic consumption;
being the remnants of imported goods for processing and not used in the production process when applying customs procedures for processing in the customs territory and processing for domestic consumption;
being waste generated as a result of the destruction of foreign goods when applying the customs destruction procedure;
illegally imported into the customs territory of the Russian Federation and acquired by a person engaged in business activities and not related to the illegal movement.

Declaration is made by means of an application in the prescribed form, which provides accurate information about the goods and vehicles and their customs procedure. Vehicles are declared simultaneously with goods. When moving goods by individuals for personal, family, household and other needs not related to business activities, a written declaration form is made on the customs declaration form TD-6 and is filled out when moving goods across the customs border by an individual who has reached the age of sixteen. In addition to the written form of declaration, an oral form of declaration can be used, which is used in a number of cases when declaring goods transported across the customs border by individuals. In addition to the oral form of declaration, individuals also use the conclusive form (from the Latin con cludere - to conclude, i.e. an action indicating the intentions of a person). It is used when using the “green” corridor, the choice of which assumes that individual declared that he did not have goods subject to written declaration.

The deadline for filing a declaration cannot exceed 15 days from the date of presentation of goods and vehicles to the customs authority. Those entering the customs territory of Russia are declared no later than 3 hours after crossing the customs territory of Russia.

When declaring goods, the declarant is obliged to:

declare goods in accordance with the procedure provided for by the customs code;
upon request of the customs authority, present declared goods and vehicles;
pay customs duties;
provide customs authorities with assistance in customs clearance.

Customs sets deadlines for providing missing documents and information. Documents can be drawn up in foreign languages spoken by customs. Changes, additions or withdrawals of goods can be made only before the inspection of goods and vehicles begins. When moving continuously by the same person, the customs authority may allow the filing of one customs declaration for all goods and vehicles moved across the Russian border within a certain time.

Literature

// Encyclopedic Dictionary of Brockhaus and Efron: In 86 volumes (82 volumes and 4 additional ones). - St. Petersburg. , 1890-1907.

Wikimedia Foundation.

2010.

See what “Customs declaration” is in other dictionaries: Customs declaration - 27) customs declaration statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods;... Source: Customs Code of the Customs Union (appendix to... ...

Official terminology CUSTOMS DECLARATION - submission to the customs authority of a customs declaration in the form of a written or electronic document, which states the information necessary to place goods under the customs regime or for other purposes established by laws and (or) acts... ...

Customs business. Dictionary CUSTOMS DECLARATION OF GOODS AND VEHICLES

- in accordance with Art. 168 TMK (for information: from July 1, 2007, the new Customs Code of the Republic of Belarus, adopted on January 4, 2007, comes into force) goods and vehicles moved across the customs border of the Republic of Belarus... ... Customs declaration is unreliable - 27) customs declaration statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods;... Source: Customs Code of the Customs Union (appendix to... ...

- False declaration is a statement in a customs declaration or in another established form of declaration of knowingly false information about goods and vehicles, their customs regime and other information necessary for ... Electronic (customs) declaration – transfer, reception and processing customs declarations

for goods created in electronic form. It assumes effective interaction between customs authorities and participants in foreign economic activity (FEA)... ... Wikipedia

- (customs clearance, declaration of cargo) fulfillment of the necessary formalities arising in connection with the movement of goods and vehicles across the customs border, as well as in the event of a change in the customs regime. Customs clearance... ...Wikipedia

Tax declaration Customs declaration Declaration fire safety List of word meanings... Wikipedia

Taxes Customs declaration Fire safety declaration List of meanings of a word or phrase with links to ... Wikipedia

DECLARATION OF GOODS AND VEHICLES- see Customs declaration of goods and vehicles... Legal dictionary modern civil law

Introduction

Theoretical provisions of customs declaration of goods

Practice of application of goods declaration

Problems arising when declaring goods and ways to solve them

Conclusion

Appendix A. Technologies for electronic declaration of goods

Introduction

Customs declaration today is carried out for goods and vehicles both imported into the territory of the Customs Union or the Russian Federation and exported beyond its borders. Mandatory declaration applies not only to goods in case of import or export, but also to passenger luggage, hand luggage, currency, and valuables moved across the customs border.

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

Customs declaration is a statement to the customs authority in a customs declaration or in another way (in written, oral, electronic or conclusive form) of information about the goods, their customs procedure and other information necessary for customs purposes. Goods are subject to declaration to customs authorities when they are moved across the customs border or when the customs procedure is changed.

In the context of the rapid and targeted development of modern information technologies, automation of production and document flow in all sectors of the economy, electronic declaration and its implementation in the territory of customs posts are of particular importance. The topic is relevant due to the fact that the transition to electronic declaration without submitting any paper documents to the customs authorities, today, is one of the priorities of the Federal Customs Service of Russia, the Government of the Russian Federation and the Ministry of Economic Development.

The purpose of the work is to study the features of customs declaration of goods. To achieve the goal, the following tasks are set:

reveal the concept and determine the purpose of customs declaration;

designate forms for declaring goods and vehicles;

analyze customs declaration technologies used by customs authorities;

identify the main problems of customs declaration and determine ways to solve them.

The object of the study is the activities of customs authorities in the field of customs declaration. The subject of the study is the customs declaration of goods and vehicles.

In the process of conducting the research, legal acts regulating the procedure for declaring goods, textbooks on customs affairs, as well as periodicals and Internet resources containing the latest information on the selected topic.

1. Theoretical provisions of customs declaration of goods

1 The concept and essence of customs declaration

Customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods or for other purposes established in accordance with the Customs Code of the Customs Union.

Goods are subject to customs declaration when placed under a customs procedure or in other cases established by customs legislation.

Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf of and on behalf of the declarant, and is also carried out in written and (or) electronic forms using a customs declaration.

Declarants can be persons of member states of the customs union, as well as foreign persons, as well as a carrier, including a customs carrier, or a forwarder, if he is a person of a member state of the customs union.

For failure to fulfill obligations, as well as for the statement of false information specified in the customs declaration, provided for by customs legislation, the declarant is liable in accordance with the legislation of the member states of the customs union.

When customs declaring goods, depending on the declared customs procedures and persons moving the goods, the following types of customs declaration are applied:

a) declaration of goods;

b) transit declaration;

c) passenger customs declaration;

d) declaration for the vehicle.

The forms and procedure for filling out a customs declaration are determined by a decision of the Customs Union Commission.

Transport (transportation), commercial and other documents containing information necessary for the release of goods in accordance with the customs procedure, in cases and in the manner determined by the Customs Code of the Customs Union or a decision of the Commission of the Customs Union, can be used as a customs declaration.

The list of information to be indicated in the customs declaration is limited only to information that is necessary for the calculation and collection of customs duties, the formation of customs statistics and the application of the customs legislation of the customs union and other legislation of the member states of the customs union.

if by the time the declarant receives the request, the customs authority has not notified him of the place and time of the customs inspection or has not made a decision to conduct other forms of customs control in relation to the goods.

Customs authorities do not have the right, on their own initiative, instructions or request of a person, to fill out a customs declaration, change or supplement the information specified in the customs declaration. An exception will be those information, the entry of which is within the competence of the customs authorities, adjustments to the customs value of goods and changes after the release of goods of other information affecting the determination of the amount of customs duties and compliance with prohibitions and restrictions made in accordance with the provisions of the customs legislation of the Customs Union.

Submission of a customs declaration must be accompanied by the submission to the customs authority of documents on the basis of which the customs declaration is completed.

Such documents include:

) documents confirming the authority of the person submitting the customs declaration;

) documents confirming the completion of a foreign economic transaction, or other documents confirming the right to own, use and dispose of goods not within the framework of a foreign economic transaction;

) transport (shipping) documents;

) commercial documents available to the declarant;

) documents confirming compliance with prohibitions and restrictions;

) documents confirming compliance with restrictions in connection with the use of special protective, anti-dumping and countervailing measures;

) documents confirming the country of origin of goods;

) documents on the basis of which the classification code of the product was declared according to the Commodity Nomenclature of Foreign Economic Activity;

) documents confirming payment and security for payment of customs duties;

) documents confirming the right to benefits for the payment of customs duties, to apply full or partial exemption from customs duties and taxes in accordance with customs procedures established by this Customs Code of the Customs Union, or to reduce the base (tax base) for calculating customs duties, taxes;

) documents confirming the change in the deadline for payment of customs duties and taxes;

) documents confirming the declared customs value of goods and the chosen method for determining the customs value of goods;

) a document confirming compliance with the requirements in the field of currency control;

) document on registration and nationality of a vehicle for international transportation - in the case of transportation of goods by road when they are placed under the customs procedure of customs transit.

If these documents do not contain the information declared in the customs declaration, other documents are submitted on the basis of which the customs declaration is completed. When customs declaring goods in accordance with the terms of the declared customs procedures, in addition to the specified documents, other documents may be submitted that correspond to the specifics of these customs procedures.

A customs declaration for goods imported into the customs territory of the Customs Union is submitted before the expiration of the temporary storage period for goods, and for goods exported from the customs territory of the Customs Union is submitted before their departure from the customs territory of the Customs Union.

A customs declaration in respect of goods that were an instrument, means of committing or the subject of an administrative offense or crime, in respect of which a decision was made to return them and which are subject to customs declaration for the purpose of placing them under the customs procedure, is submitted within 30 (thirty) days from the date entry into force:

court decisions on exemption from criminal (administrative) liability;

decisions of the customs authority (official) on exemption from administrative liability;

decisions of a court or customs authority (official) to terminate proceedings in a criminal (administrative) case;

decisions of a court or customs authority (official) to bring to administrative or criminal liability.

The customs declaration is submitted by the declarant or customs representative to the customs authority authorized in accordance with the legislation of the member states of the customs union to register customs declarations. The date and time of submission of the customs declaration, its electronic copy and the necessary documents are recorded by the customs authority, including using information technology.

The customs authority has the right to refuse the declarant or customs representative to register a customs declaration. In case of refusal of registration, the customs declaration and submitted documents are returned to the declarant or customs representative. The customs authority registers or refuses to register a customs declaration within no more than 2 (two) hours from the moment of filing the customs declaration.

At the written request of the declarant, the registered customs declaration for foreign goods may be revoked by him before the customs authority makes a decision on the release of goods. When a customs declaration is withdrawn, a new customs declaration must be submitted within the period of temporary storage of goods.

A customs declaration may be revoked after a customs inspection of goods, if during such inspection no violations of the customs legislation of the Customs Union were established, entailing administrative or criminal liability.

Customs declaration of goods is an integral part of customs operations related to the placement of goods under one or another customs procedure. All documents and information specified in them are necessary to control the flow of goods moved across the customs border, as well as the activities of participants in foreign trade activities.

2 Customs declaration forms

The written form of customs declaration includes the possibility of submitting:

customs declaration in the prescribed form;

a statement drawn up in any form;

transport (shipment) document.

Individual customs declaration forms vary depending on who is declaring the goods.

In the field of foreign economic activity, the established form of goods declaration (DT) is used. The prototype of the DT is the single administrative document (SAD), used for customs declaration of goods in the countries of the European Union.

The list of information to be indicated in the customs declaration is limited only to that information that is necessary for the purposes of:

calculation and collection of customs duties;

formation of customs statistics;

application of customs legislation (verification of compliance with the requirements of the selected customs procedure or special customs procedure).

In order to obtain a general idea of the documents used for customs declaration, they can be divided into the following groups.

) Organizational documents. Organizational documents include constituent and registration documents, that is, documents confirming information about the declarant (customs representative). Here you can also note identification documents, that is, documents certifying the authority of the declarant’s representative to submit a declaration of declaration.

) International sale and purchase agreements or other types of agreements concluded during a foreign economic transaction, and in the case of unilateral foreign economic transactions - other documents expressing the content of such transactions.

) Commercial documents. Documents in this group include documents confirming transactions related to the movement of goods across the customs border (invoices, shipping and packing lists, specifications and other documents).

) Transport (shipping) documents (bill of lading, railway waybill, etc.). These documents, as a rule, reflect the features of transportation of goods used by customs authorities for the purposes of monitoring the correctness of calculation of the customs value of goods and checking the route of its movement.

) Customs documents. Customs documents are characterized by the fact that they are drawn up exclusively for customs purposes.

) Payment and authorization documents not covered by previous examples. These are documents such as licenses (issued by the Ministry of Economic Development and Trade of the Russian Federation for the right to import/export certain types of goods), certificates of conformity, certificates confirming the country of origin of goods, payment orders, customs receipt orders, bank guarantees to ensure payment of customs duties, etc. .).

The proposed grouping of documents has more theoretical-cognitive rather than practical significance, since the same document can perform several functions.

When declaring goods electronically, the specified documents and information are submitted to the customs authority in the form of electronic documents. These documents are certified with an electronic digital signature. Verification of the electronic declaration is carried out using information system customs authority and must be completed within three hours of working hours from the moment of its acceptance.

One-time submission of electronic documents is allowed (including before filing the first electronic declaration), which are subsequently used for declaring various parties. These documents are called electronic long-term documents and are subject to inclusion in the electronic archive. The electronic archive is assigned an individual number, sent to the declarant in the form of an authorized message. In the future, when declaring goods, electronic long-term documents placed in the electronic archive are not re-submitted to the customs authority.

It is necessary to distinguish between forms of customs declaration and methods of declaring goods.

3 Methods of customs declaration of goods

In accordance with the Federal Law “On Customs Regulation in the Russian Federation,” it is possible to highlight the features of customs declaration, or, in other words, methods of customs declaration.

Features of declaring goods of different names contained in one shipment, indicating one classification code.

In accordance with paragraph 1 of Article 216 of the Federal Law “On Customs Regulation in the Russian Federation”, at the request of the declarant, goods of different names contained in one consignment can be declared indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, provided that this classification code corresponds the highest level of customs duty. Moreover, if goods correspond to several classification codes according to the Commodity Nomenclature of Foreign Economic Activity with the same rates of customs duties, the classification code of the product that corresponds to the highest level of the excise tax rate is indicated, and if the excise tax rates are equal, the highest level of the value added tax rate is indicated. Goods imported into the Russian Federation, as well as exported from the Russian Federation, not subject to import or export customs duties, respectively, may be declared indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, corresponding to the product whose value is the highest in the consignment.

However, in any case, when declaring goods of several types indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, the rates of customs duties and taxes corresponding to this classification code are applied to all such goods.

In addition, the comparability of the types of rates being compared should be taken into account. That is, it is impossible to compare the rate determined as a percentage of the customs value of the goods (ad valorem rate) with the rate determined in monetary terms per unit of transported goods (specific rate). In turn, comparison of specific rates should also take into account the comparability of units of measurement of goods (kilograms, liters, etc.).

The main purpose of using this method of customs declaration is to simplify the processing and calculation of customs duties and taxes, since it is not necessary to separate each product from the shipment and calculate customs payments for it (for example, when moving various components, goods for assembly, construction, food products for retail sales in supermarkets, etc.).

Features of declaring goods in unassembled or disassembled form, including incomplete or unfinished form, transported within a specified period of time.

Goods in unassembled or disassembled form, including incomplete or unfinished form, the import or export of which is expected in several consignments over a certain period, may be declared (including by a person who is not an authorized economic operator) indicating one classification code for the Commodity nomenclature of foreign economic activity, subject to the following conditions:

the presence of a decision on the classification of goods confirming the classification of goods in unassembled or disassembled form, including incomplete or unfinished form, according to the classification code of completed or complete goods, issued by the federal executive body authorized in the field of customs affairs (FTS of Russia) to the person authorized to act as a declarant of goods, before declaring the goods or its components;

delivery of components of goods to one recipient when importing this product as part of a foreign economic transaction concluded by this person, or as a contribution to authorized capital recipient, and when exporting goods - delivery of components of the goods by one sender as part of a foreign economic transaction concluded by this person;

Customs declaration of imported goods is carried out to one customs authority in accordance with the customs procedures for release for domestic consumption or free customs zone.

Before declaring goods, the import or export of which will be carried out in an unassembled or disassembled form, including incomplete or unfinished form, the declarant sends to the customs office in the region of activity of which the goods will be declared, a written notification of planned deliveries, attaching a copy of the decision on classification certified by the declarant. Each individual consignment of goods imported or exported in an unassembled or disassembled form, including incomplete or unfinished form, is subject to presentation to the customs authority where customs declaration will be carried out.

No later than 30 days after the day of import or export of all components of the goods, a final declaration for the goods must be submitted to the customs authority, indicating the classification code according to the Commodity Nomenclature of Foreign Economic Activity in accordance with the decision on classification. The deadline for filing the final declaration for the goods must not exceed one calendar year from the date of registration of the application for conditional release (application for the release of a component of the exported goods) of the first batch of goods. The deadline for filing the final declaration for the goods may be extended by the customs authority upon a written reasoned request from the declarant, which also indicates the deadline required for the declarant to submit the final declaration for the goods. The general deadline for filing the final declaration for goods in in this case cannot exceed three years from the date of registration of the application for conditional release (application for release of a component of the exported goods) of the first batch of goods.

Incomplete customs declaration.

Submission of an incomplete customs declaration is possible both for imported foreign goods and for exported goods. Incomplete customs declaration is permitted provided that the declarant indicates in the incomplete declaration the following information:

necessary for the release of goods;

necessary for the calculation and payment of customs duties;

confirming compliance with prohibitions and restrictions;

allowing to identify goods based on the totality of their quantitative and qualitative characteristics.

The declarant has the right to rely on the use of this method of customs declaration only if, for reasons beyond his control, the declaration of all information necessary for customs declaration is not possible.

Subsequent submission of missing information, in accordance with Art. 212 of the Federal Law “On Customs Regulation in the Russian Federation”, is carried out within the following deadlines established by the customs authority:

for foreign goods - no more than 45 days (from the date the customs authority accepted the incomplete customs declaration);

for goods of the Customs Union - no more than eight months (from the date the customs authority accepted the incomplete customs declaration).

When using an incomplete customs declaration, the requirements of customs legislation are applied, as well as the procedure for calculating customs duties, as when submitting a complete and properly completed customs declaration.

Periodic customs declaration.

Periodic customs declaration allows you to submit one customs declaration for the same goods moved across the customs border by the same person during a certain delivery period not exceeding 30 calendar days. Periodic customs declaration is applicable both to foreign goods imported into the customs territory of the Russian Federation and to exported Russian and foreign goods.

During periodic customs declaration of goods the following must be observed:

deadlines for temporary storage of goods;

deadlines for payment of customs duties and taxes.

In the periodic declaration for goods, information is declared based on the quantity of goods planned for import or export during the declared delivery period. The periodic declaration for goods must contain information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with restrictions, and also allowing identification of the declared goods based on the totality of their quantitative and qualitative characteristics.

Periodic customs declarations do not apply to exported goods that are subject to export customs duties or to which restrictions apply.

Temporary periodic customs declaration of exported goods.

When exporting from the customs territory of the Customs Union goods of the Customs Union for which exact information about the quantity or customs value cannot be provided, their temporary periodic customs declaration is allowed by submitting a temporary customs declaration.

Submission of one or more complete and duly completed customs declarations is carried out within the period established by the customs authority upon a written application of the declarant. When establishing such a period, the period required for the actual export of goods from the customs territory of the Customs Union and for obtaining information sufficient to submit a complete and properly completed customs declaration is taken into account. The deadline for filing a complete declaration for goods in respect of goods that are not subject to export customs duties or to which restrictions are not applied cannot exceed eight months from the date of registration of the temporary declaration for goods. In relation to goods that are subject to export customs duties or to which restrictions are applied, the specified period cannot exceed six months.

In a temporary customs declaration, it is allowed to declare information based on the intentions to export the approximate quantity of goods, the conditional customs value (assessment) determined according to the quantity of goods planned for movement across the customs border, as well as based on the consumer properties of goods provided for by the terms of the foreign economic transaction and the procedure for determining them prices on the day of filing the temporary customs declaration. Departure of goods in quantities exceeding those declared in the temporary customs declaration is not allowed.

The features provided for by customs legislation related to the declaration of certain categories of goods, or the declaration of goods under certain conditions, for example, if the declarant cannot provide all the necessary information about the product, make it possible to increase the efficiency of customs declaration. As a result, it is possible to significantly increase the efficiency and quality of customs operations and customs control, reduce costs and thereby increase trade turnover.

2. Practice of using declaration of goods

1 Technology for declaring goods

The electronic declaration form ensures automatic processing of the information declared in the declaration in the central database at the level of regional customs departments with the implementation of automatic risk analysis and issuance of appropriate decisions to the authorized official of the customs authority. This form of declaration is carried out using two main technologies ED-1 and ED-2.

Carrying out customs operations through an electronic document management system in the field of customs clearance and customs control of goods and vehicles moved across the customs border of the Russian Federation, or ED-1.

Through the use of software systems that allow electronic document management, acceleration of verification of customs declarations is achieved and an appropriate level of customs control is ensured. Electronic document management represents all documentation related to the implementation of certain customs operations with goods and vehicles, in the form of electronic documents. As a rule, these documents are scanned and loaded into the software available to the declarant. Electronic document management ensures the exchange of data between customs posts conducting customs clearance, customs departments, customs brokers, internal storage warehouses, banks, declarants, etc. Information exchange is carried out using such software systems as: “Analytics”, “Aist-M”, “Pyramid”, “Web-Declarant” and others. In addition, subjects of electronic document management have access to databases that store information about the payment of customs duties, availability of licenses, etc.

Let's consider the technological procedure for electronic declaration using ED-1 technology:

transmission of electronic notification of the arrival of cargo in the area of activity of the subordinate customs authority;

arrived cargo is placed in a temporary storage warehouse (TSW) or a customs warehouse. At this stage, through the electronic exchange of information between the customs service and the warehouse owner, all necessary accounting and control over storage periods is carried out in relation to the arrival at the warehouse and release of cargo;

compiling and sending a copy of the customs declaration over the network or on a diskette to the customs authority;

in parallel with the implementation of the customs clearance procedure, including electronic declaration of goods, their customs inspection can be carried out, which allows reducing the time for completing customs formalities;

the electronic declaration of goods (DT) is checked by machine interpretation of a single algorithm of actions by a software package;

if there is a need to obtain additional information in relation to the data declared in the DT, then a protocol of discrepancies is sent to the functional departments of customs. Thus, information about customs payments, debts and delays may be requested;

Based on the results of checking the electronic customs declaration, the decision to release the cargo to the consignee is transferred to the warehouse.

All stages of the electronic declaration procedure are controlled by an electronic subsystem displaying the current state of the electronic declaration process by transmitting information about the current state of this process.

Based on the results of completing the electronic declaration procedure, all relevant information is transferred to the regional database, as well as to the Federal Customs Service of Russia.

A detailed design scheme for ED-1 is presented in Appendix A.

Description of the declaration process in accordance with ED-1 technology, presented in Appendix A in Figure 3.

Data about goods received from the sender is entered into the “Article” through a special program.<#"justify">.2 Customs declaration of goods in the region of activity of the Orenburg customs

Electronic declaration in Russia became a reality eight years ago - in 2002. During this time, this form of customs declaration of goods has undergone significant changes. In addition to electronic declaration, in which the foreign trade participant directly connected to the customs authority using a dedicated channel (ED-1), electronic declaration came via the Internet (ED-2).

The main assistant for a foreign trade participant in the process of filing an electronic declaration for goods is an information operator who has an agreement with the Main Scientific Information Computing Center of the Federal Customs Service of Russia and the necessary equipment. Since 2009, FSUE “ROSTEK” has become such.

The result of his activities are dozens of concluded agreements on information interaction with participants in foreign trade activities and customs representatives (primarily with enterprises of the FSUE "ROSTEK" system located in all regions of the Russian Federation). Over the entire period of operation, more than 3.5 thousand electronic declarations for goods have been submitted through the Internet declaration server of FSUE "ROSTEK", and the number of submitted declarations is growing monthly in proportion to the growth in the number of technically equipped customs posts (according to the Federal Customs Service of Russia there are more than 150 such posts throughout the country) and the growing interest of foreign trade participants in new technology. This can be explained by the fact that the advantages of electronic declaration, including electronic declaration via the Internet, are obvious both to participants in foreign trade activities and declarants, and to customs officials. This also refutes the popular belief that for a foreign trade participant it does not matter how the customs declaration is submitted - electronically or in paper form. The numbers speak for themselves.

In 2009, the Volga Customs Department became a leader in the number of declarations for goods (DT) issued using electronic declaration, ahead of all customs departments. About a third of all consignments in 2009 were declared electronically - bypassing paperwork and material resources participant in foreign trade activities.

Figure 1 - Number of customs declarations issued using electronic declaration in regional customs departments for the period 2007-2009.

Today, the share of electronic customs declarations in the total volume is more than 42 percent. This year in the Volga region we can talk not about the introduction, but about the large-scale development of electronic declaration. Moreover, both from the first and second types. During the period from the beginning of this year to the month of March, vocational schools issued more than 12 thousand electronic customs declarations, of which 1,737 were issued using the Internet using ED-2 technology. At that time, 51 customs posts had the ability to process electronic customs declarations using the Internet. By the end of 2010, it is planned that any internal customs post of Privolzhsky will be able to accept a declaration in electronic form via the Internet. customs department.

The practice of using electronic declaration also did not bypass the Orenburg region. To the Orenburg and Orsk customs posts, where electronic declaration was introduced earlier, in 2009 the Iletsk-1 customs post was added, as well as OTO and TC No. 2 of the Orsk customs post. At these posts, by that time, the installation of equipment and software products had been completed that made it possible to carry out customs clearance of declarations for goods through data transmission via the Internet.

Figure 2 - Number of completed DTs in electronic form in 2007-2009.

At the end of 2009, the share of declarations for goods processed electronically from the total customs declaration file (17,608 DT) exceeded 20% (3,644 DT).

At the very beginning, the introduction of this type of declaration in Orenburg region, as in the whole country, had its difficulties, both on the part of customs authorities and on the part of participants in foreign economic activity.

However, the focused efforts of customs officials and CJSC ROSTEK - Orenburg, work with large enterprises in the Orenburg region, and training of specialists made it possible to correct the situation. CJSC ROSTEC - Orenburg is one of the largest and dynamically developing enterprises. It is a significant business unit of economic activity in the Orenburg region. The main activities are brokerage and operational services. On February 1, 2010, the first electronic declaration was issued at the Orenburg customs post using the Internet. As the head of ROSTEK-Orenburg CJSC notes, the company tries to keep up with the times and is noted for the effectiveness of its brokerage activities. This can be explained by the highly qualified specialists of the company.

The limiting factor in the use of electronic declaration at the Orenburg customs, first of all, is the purchase of expensive equipment. This fact adversely affects the number of foreign trade participants who would like to use this form of goods declaration. However, the active work carried out in this direction by the customs management with customs representatives and participants in foreign trade activities made it possible to introduce this form of declaration in the region of Orenburg customs activities and make it available to business representatives of the region. By using electronic declaration, foreign trade participants have significantly reduced the time required for customs operations and, accordingly, reduced their costs.

3. Problems arising when declaring goods and ways to solve them

In the “Main Directions of Activities of the Government of Russia for the Period until 2012”, in particular, in the section “Providing national security" and the Federal Target Program "Electronic Russia" provide for a number of measures aimed at the widespread use of document management systems based on electronic technologies in government agencies. 5-7 years have passed since the start of the implementation of the programs and, already next year, the stage of the Federal Target Program “Electronic Russia” will be completed. This issue is constantly under the control of the President of Russia and the Chairman of the Government of Russia. Each meeting they hold with executive authorities in one way or another affects this question.

Indeed, over the past time, much has changed in our attitude towards information transmitted via electronic communication channels. We are no longer surprised by working with banks via the Internet; tax authorities have implemented a system for exchanging information via the Internet. A similar system functions perfectly when submitting and accepting reports to the Pension Fund. The Social Insurance portal also accepts reports in electronic form. The time has come to implement the conceptual decisions of the Russian Government on paperless document flow in customs authorities.

The electronic declaration process consists of conducting a remote procedure for customs clearance of goods, during which the declarant and the inspector can be at any distance from each other and conduct a dialogue via the Internet. Electronic declaration allows you to formalize and speed up most customs clearance and control procedures, and also significantly saves time. In this case, a declarant from one workplace can simultaneously declare goods at different customs posts.

For successful development electronic declaration the following actions have already been taken:

software created;

a working technology for transmitting data electronically has been introduced;

and there is a desire to automate the process of customs clearance of goods and vehicles.

What prevents speedy implementation?

Firstly, the human factor interferes. The inspector who makes the decision to release the goods cannot shift his responsibility to some impersonal electronic process. It may be psychologically difficult for the inspector to accept responsibility without seeing all the paper documents with mastic seals. Perhaps the inspector does not fully understand the significance of the electronic digital signature (EDS) of the declarant. In the process of electronic customs clearance, he constantly experiences the need for paper documents. We are recommended to come to the post for registration with a package of documents, as is practiced during normal registration - “suddenly something needs to be clarified”!

Secondly, there are technological problems with customs clearance. Regarding the technology of customs clearance in Russia, in general, it can be argued that so far it creates, rather than removes, obstacles in the process of international trade. Russia has not yet joined the Kyoto Convention on the Simplification and Harmonization of Customs Procedures and all measures aimed at harmonizing customs operations are still ahead.

The concept of customs control after the release of goods is still in development, as reflected in the very name of the concept. Without this most important component of customs control, it is impossible to imagine electronic declaration. It is necessary to pay close attention to this factor, as one of the significant and constraining electronic declarations, by the Federal Customs Service of Russia. Without subsequent control (customs audit), customs authorities do not have the opportunity to verify the loyalty of a foreign trade participant to the law, and, therefore, before the release of an electronic declaration, customs control will be strengthened by all available means.

More examples of shortcomings in customs technologies, including both control and clearance.

A foreign trade participant, having decided to use ED-2, must monitor the progress of the declaration from the office with one of his employees, and another employee - the possibility of a quick decision controversial issues directly at the customs post. Such issues could include the completion of customs transit. Documents confirming the completion of customs transit and placement of goods in a temporary storage warehouse exist only in paper form.

Another issue is related to customs inspection. It is impossible to upload a customs inspection report in electronic format into the declarant’s program, and the foreign trade participant must sign that a copy of the report has been delivered to him. This means that paper media is also present at this stage.

Write-off Money must be reflected on the payment order - this is an “internal” requirement customs rules. Without paperwork, such a write-off is not yet possible.

I understand that all these are elements of the transition period, their solution is a matter of the near future. But the implementation of a risk management system by customs is a real problem, which is also very significant for electronic declarations.

There is probably no need to talk about the negligible likelihood of threats being created by enterprises and organizations that have been repeatedly inspected by customs, tax, and many other regulatory government agencies. But the likelihood of customs officers classifying such an organization as a fly-by-night company is very high, which will be reflected in the corresponding risk profile. Risk profiles sometimes pose an insurmountable barrier to electronic customs clearance. Without inspecting 100% of the cargo, it is impossible to complete customs clearance, and a conclusion on the control of a specific product is issued by a specialized customs department. It is impossible to find out what happens while customs officers are carrying out all of the above operations from the information on the monitor. Perhaps regulatory authorities need to work with the criteria for implementing a risk management system. The regulator laid down in the Kyoto Convention on Customs Control - RMS - in our conditions creates additional obstacles to electronic declaration. Let me emphasize that receiving an electronic signature is also a check, so why haven’t any relaxations been created in the RMS for declarants using electronic declarations?

There is another corner of electronic declaration technology that is inaccessible to foreign trade participants. After transmitting the electronic declaration to the customs post, considerable time may pass, but the inspector does not see the transmitted declaration. Where she is, sometimes for an hour at a time, remains a mystery. Maybe there was a failure on the GNIVC server and the entire GNIVC manually pulled out the “electronic plug”, maybe there was a power surge and data loss (the FCS GNIVC server verifies the authenticity of the digital signature and redirects the documents to the customs post server specified by the foreign trade participant).

Thirdly, interdepartmental control. Achieving European standards in Russian customs technologies and technologies of the actively gaining weight of the Customs Union will continue to be complicated by the division of the same thing - the fiscal function of government agencies between two departments, Tax and Customs. Legislators will introduce amendments to the relevant codes, making control not interdepartmental, as is the case now, and it will become easier to control the participant in foreign economic activity - the taxpayer, therefore, electronic declaration will become more realistic.

To solve the problems associated with electronic declaration, firstly, responsibility for possible mistakes when transferring data from the inspector receiving the electronic declaration. And for this it is necessary to constantly improve the software systems through which information is exchanged between the declarant and the customs officer. It will also have a positive effect on the reduction of “ human factor» the legal framework regulating both the activities of a customs official and the activities of the declarant when using the electronic declaration form.

The solution to such problems as delays in the transfer of electronic documents from one customs authority to another or to the declarant, or failures on the server of the State Scientific Research Center of the Federal Customs Service is also the improvement of software, training of specialists to competently work with these software and the desire to work in in this direction.

The problem of dividing the fiscal function between the Tax and Customs departments is usually associated with the provision of a document confirming the release of goods for VAT refund to the exporter. The solution to this problem is the presence of a telecommunications connection through which an electronically certified confirmation of export from the border checkpoint is sent to the tax service, which, having accepted the electronic confirmation of export, issues VAT refund documents to the exporter.

The answer to the question about the prospects for electronic document management in customs authorities is simple. Preliminary information, the near future when working with electronic documents, and the prospect - virtual communication between those in control and the controlled, will most likely take root and become firmly established in the next decade.

Conclusion

Customs declaration is a statement of information about the goods, the declared customs procedure and other necessary information. Customs declaration of goods is carried out in written and electronic form using a customs declaration. Other documents containing information necessary for the release of goods can also be used as a customs declaration.

Electronic declaration of goods is carried out using two main technologies:

ED-1 (without using the Internet);

ED-2 (using the Internet).

The rapid introduction of electronic declaration, including via the Internet, was facilitated by the emergence of the institute of information operators, which allowed many participants in foreign trade activities, both large and small, to join modern customs technologies. As part of the implementation of the Concept of customs clearance and customs control of goods in places close to the state border of the Russian Federation, electronic form declaration of goods is the most appropriate. Carrying out customs operations through an electronic document management system in the field of customs clearance and customs control of goods and vehicles moved across the customs border occurs using software systems. In this regard, the verification of customs declarations is accelerated and an appropriate level of customs control is ensured. Electronic document management ensures the exchange of data between posts conducting customs clearance, customs departments, customs representatives, temporary storage warehouses, banks and declarants.

However, the process of electronic declaration of goods has a huge number of nuances, the resolution of which can ensure the speedy and more competent introduction of this form of customs declaration of goods into action.

Solving all kinds of problems of electronic declaration, such as the influence of the human factor, technological problems of customs clearance, the reluctance of some market participants to spend money on purchasing software and obtaining digital signatures, contributes to an increase in participants in foreign trade activities, speeding up the process of passing goods across the border, ensuring the safety of customs clearance, in to a certain extent, which will ultimately increase trade turnover. Which, unfortunately, cannot be fully implemented yet due to the fact that the arrangement of customs posts does not quite meet modern requirements, as well as the fact that time is needed. Time for the adoption and detailed development of the legal framework, to improve the skills and professional literacy of customs officials, especially on the periphery of the country, to improve the system of informing participants in foreign trade activities about all the opportunities available to them.

All of these, and more, are absolutely feasible tasks that we, in the future, will also have to solve. The head of the analytical department of the Federal Customs Service of Russia, Vladimir Ivin, said that the Government had received an initiative from the Federal Customs Service to include in the federal law“On customs regulation” is an article that would establish mandatory electronic declaration.

Supported by government agencies and cooperation with other developed countries in the field of customs, the process of electronic declaration will become not only an important component, but also, perhaps, the main form of customs declaration of goods.

customs software electronic document management

List of sources used

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Customs business: textbook / A.V. Tolkushkin. - M.: Yurayt, 2008. - 454 p.

Khalipov S.V. Customs law: textbook / S.V. Khalipov. - 3rd ed., revised. and additional - M.: Zertsalo-M, 2006. - 440 p.

On customs regulation in the Russian Federation: federal. Law of November 27, 2010 No. 311-FZ // ConsultantPlus: legal reference system / developed. NPO "Vychisl. mathematics and computer science". - M.: ConsultantPlus, 1997-2010.

Electronic declaration via the Internet (ED-2).

Electronic declaration using Internet technology: article / Press service of the Federal Customs Service of Russia / Official website of the Federal Customs Service

Electronic declaration technology: article / Declaration via the Internet - Alta-Soft.

Schastlivtsev V. Electronics gives advantages / V. Schastlivtsev // Customs. - 2010. - No. 6. - P.13

Emelyanova T. In ED-2 format / T. Emelyanova // Customs. - 2010. - No. 6. - P.15

10. Seminar at the Chamber of Commerce and Industry of the Orenburg Region: article / Customs computer service - all about customs.

On the Instructions on the procedure for submitting and using a customs declaration in the form of an electronic document: decision of the Customs Union Commission dated December 8, 2010 No. 494 // ConsultantPlus: reference legal system / developed. NPO "Vychisl. mathematics and computer science". - M.: ConsultantPlus, 1997-2010.

Electronic declaration of goods and vehicles: forms and procedure for declaration.

Electronic declaration - first stage (ED-1).

At the speed of the Internet: article / V. Russkikh // Customs. - 2010. - No. 11. - P.21

Organization of customs control of goods and vehicles: guidelines for implementation and protection coursework/ comp. THAT. Sarsenbaev. - Orenburg: State Educational Institution OSU, 2010. - 27 p.

Appendix A

Technologies for electronic declaration of goods

Figure 3 - Technological diagram for registration of ED-1 using the standard brokerage part of the “EDT and TS” software package.

Figure 4 - Technological scheme for registration of ED-2 using standard brokerage software packages.

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