In what cases is a declaration for goods submitted? Customs declaration: functions and procedure for registration

"Rostov Institute for Entrepreneur Protection"

Faculty of Economics

Test

Customs declaration of goods

Students 6 k. OZO gr. TZ-64

Kotsibu V.G.

Scientific director

Assoc. Davidenko L.G.

Rostov-on-Don 2014

Introduction

With the entry into force of the Customs Code of the Customs Union, paragraph 3 of Article 179 of the Customs Code of the Customs Union provides for the possibility of customs declaration only in written and (or) electronic forms using a customs declaration. Declaration of goods is carried out by the declarant or a customs representative at the choice of the declarant.

Customs declaration is the provision, in a form established in accordance with compliance with the customs procedure, of comprehensive information about goods transported across the state border of a member state of the Customs Union.

Customs clearance of goods transported across the customs border by individuals in accompanied luggage is carried out by customs authorities in the region of whose activity the state border checkpoints are located.

The places for customs clearance of goods transported by individuals in accompanied luggage when crossing the border of a member state of the Customs Union by rail, road or water transport in international passenger traffic are, as a rule, structurally designated and separate premises used for the transportation of passengers (compartment, cabin, wagon, passenger compartment of a vehicle).

The main functions of customs declaration are:

Providing customs authorities with information necessary for customs purposes on goods transported across the customs border and Vehicle ah, as well as about other goods under customs control and subject to declaration;

Confirmation of the legality of actions performed by the person producing them in relation to goods and vehicles in accordance with the chosen customs procedure;

Check by customs authorities for compliance of declared information with actual data.

The purpose of this test work is to study the procedure for declaring goods transported across the customs border of the Customs Union by individuals for personal use.

To achieve this goal, the following tasks are set:

.Study the procedure for declaring goods transported across the customs border of the Customs Union by individuals for personal use.

.Study the features and forms of declaration.

Chapter 1. Procedure for customs clearance and declaration of goods transported by individuals for personal use

In accordance with paragraph 1 of Article 354 of the Customs Code of the Customs Union, customs operations in relation to goods for personal use moved across the customs border are carried out in the manner determined by the Customs Union Labor Code and (or) an international treaty of the member states of the customs union.

The Customs Code of the Customs Union and the Regulations on the procedure for customs clearance provide for the procedure for customs clearance of the following categories of goods:

carried by individuals in hand luggage and accompanied luggage;

transported by individuals in unaccompanied baggage;

cars moved by individuals.

According to Art. 351 TK TS:

Unaccompanied baggage - goods for personal use belonging to an individual, transferred or transferred to the carrier under an international transportation agreement (transport expedition) for actual movement across the customs border in connection with the entry of this individual into the territory of the Customs Union or his departure from the customs territory of the Customs Union;

Accompanied baggage - goods for personal use, including hand luggage, directly transported by an individual crossing the customs border;

Goods for personal use delivered by the carrier - goods for personal use transferred or transferred to the carrier under an international transportation agreement (according to an invoice, bill of lading and other documents) for the purpose of actual movement across the customs border to an individual or from an individual who has not crossed the customs border ;

Vehicle for personal use - a car, motor vehicle, trailer, watercraft or aircraft, together with spare parts for it and its usual accessories and equipment contained in its usual tanks, fuels, lubricants and fuel, owned or possessed by an individual , moving these vehicles across the customs border solely for personal purposes, and not for transporting persons for remuneration, industrial or commercial transportation of goods for remuneration or free of charge.

Customs declaration of goods for personal use is carried out by individuals when moving across the customs border of the Customs Union simultaneously with the presentation of goods to the customs authority.

Customs declaration of goods for personal use is made in writing using a passenger customs declaration. The form of the passenger customs declaration, the procedure for filling it out, submitting and registering it are determined by a decision of the Commission of the Customs Union.

An individual has the right, at his own discretion, to make a customs declaration of goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

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.

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.

Customs declaration of goods for personal use of an individual under sixteen years of age is carried out by the person accompanying him (one of the parents, adoptive parent, guardian, other accompanying person or representative of the carrier, and in case of organized departure (entry) of a group of minors unaccompanied by parents, other persons - group leader or carrier representative).

When moving across the customs border coffins with bodies (remains) and urns with ashes (ashes) of the dead, customs declaration is carried out by submitting an application in any form by the accompanying person, with the presentation of the documents specified in parts two and three of paragraph 6 of Art. 355 TK TS. In other cases, goods are declared orally.

When exporting from the customs territory of the Customs Union coffins with bodies (remains) of the deceased and urns with ashes (ashes), the following documents are submitted:

) death certificate issued by civil registry departments in the manner established for civil registration in the member states of the customs union, or a medical death certificate, or notarized copies of these documents;

) free-form conclusion of local state sanitary inspection authorities on the possibility of exhumation in the event of reburial;

) a free-form act (certificate) of a specialized organization that provided ritual services for sealing zinc coffins, indicating that there are no foreign attachments in them, with an attached inventory of the things and valuables of the deceased if they are sent along with the body (remains) of the deceased.

When importing into the customs territory of the Customs Union urns with ashes (ashes) and coffins with bodies (remains) of the deceased, the following documents are presented:

) death certificate issued by an authorized institution of the country of departure, or a medical death certificate or copies of these documents;

) an act (certificate) of a free form of an organization that provided ritual services for sealing zinc coffins, indicating that there are no foreign attachments in them, with an attached inventory of the things and valuables of the deceased if they are sent along with the body (remains) of the deceased.

At the points of arrival at the customs territory of the customs union or departure from this territory, for the purposes of customs declaration of goods for personal use, a double corridor system may be used.

The use of a double corridor system provides for the independent choice by an individual traveling across the customs border of customs declaration in writing of goods for personal use and the corresponding corridor ("green" or "red") for carrying out customs operations. Customs authorities are obliged to inform interested parties about goods that are subject to declaration in writing in accordance with the legislation of the CU member states.

Russian legislation provides for two forms of declaration of transported goods:

oral form of declaration - a statement by an individual to the customs authority about the absence of goods that are subject to mandatory written declaration among the goods transported across the border of the Customs Union;

written declaration form - an application by an individual to the customs authority, which is provided for goods subject to mandatory written declaration.

The oral form of declaration also includes the declaration of goods being moved when using a two-channel corridor system.

1 The procedure for individuals to declare goods in writing

The following goods are subject to declaration in writing:

Goods transported by individuals in unaccompanied luggage or delivered by the carrier to an individual;

Goods sent to: individuals for personal, non-commercial use. The exception is goods sent internationally. postal items;

Goods for personal use, transported by any means, subject to prohibitions and restrictions, except for non-tariff and technical regulation measures;

Goods for personal use, transported by any means, including temporarily imported, the cost and (or) quantity of which exceeds the norms for moving such goods with exemption from customs duties;

Goods for which, according to the legislation of the Customs Union, mandatory declaration in writing is provided (for example, weapons, cultural property);

Cash and/or monetary instruments moved by individuals across the customs border, in cases established by the customs legislation of the Customs Union;

Vehicles for personal use, transported by any means, with the exception of vehicles for personal use, registered on the territory of the member states of the Customs Union, temporarily exported from the customs territory of the Customs Union and imported back into such territory;

Currency of member states of the customs union, securities and (or) currency values, traveler's checks in cases established by law;

Goods for personal use imported in accompanied baggage, if the individual transporting them has unaccompanied baggage.

Goods transported in hand luggage, accompanied and unaccompanied luggage are subject to mandatory written declaration:

Goods imported by air, total cost which exceeds 10,000 euros and/or the total weight of which exceeds 50 kilograms, which exceeds 50 kilograms, imported by other means of transport, the total value of which exceeds 1,500 euros and/or the total weight of which exceeds 50 kilograms.

One-time import and one-time export to/from the customs territory(s) of the Customs Union of cash Money(banknotes, treasury notes, coins, with the exception of coins made of precious metals) and (or) traveler's checks for total amount exceeding the equivalent of 10,000 (ten thousand) US dollars for the entire amount of imported cash and (or) traveler's checks.

Import and export monetary instruments(bills of exchange, checks (bank checks), securities).

Precious metals(gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any condition and form:

Imported temporarily;

Exported (with the exception of temporarily exported jewelry, including those with inserts of precious stones).

Gems: temporarily moved emeralds, rubies, sapphires and alexandrites, natural pearls in raw (natural) and processed form, unique amber formations, diamonds, moved natural diamonds.

Exported state awards Russian Federation;

Cultural values.

Exported state awards of the Russian Federation.

Goods for personal use received as an inheritance, subject to documentary confirmation of the fact of receiving such goods as an inheritance.

Endangered animals and plants, their parts, derivatives, as well as products obtained from them.

Weapons (devices and objects structurally designed to hit a living or other target, giving signals), main parts of a firearm (barrel, bolt, drum, frame, receiver), cartridges (devices designed to fire a weapon, combining into one with the help of a casing, a means of initiation, a propellant charge and projectile equipment), components of cartridges (capsulated casings, primers, gunpowder) and ammunition.

Imported alcoholic drinks in quantities exceeding 3 liters.

Imported tobacco products in quantities exceeding the permissible values ​​for duty-free import.

Narcotic drugs, psychotropic substances and their precursors.

Potently toxic substances.

High-frequency devices and radio-electronic equipment, with the exception of terminal equipment.

Special technical means designed to secretly obtain information.

Exported material objects containing information constituting a state secret.

Nuclear materials, equipment, special non-nuclear materials and related technologies.

Radioactive isotopes, radioactive substances and products based on them.

Exported raw materials, materials, equipment, scientific and technical information, results of intellectual activity that can be used in the creation of weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment.

Imported chemicals that can be used to create chemical weapons.

Military products.

Vehicles.

Goods carried in unaccompanied baggage.

Goods sent to individuals for personal use, with the exception of goods sent by international mail.

In addition to the goods indicated in the list, individuals may also declare other movement of goods across the customs border of the Customs Union. Such goods may be temporarily imported/exported with their subsequent export/import, goods whose total value does not exceed the established maximum (1,500 euros or 10,000 euros depending on the type of transport) and/or the total weight of which does not exceed 50 kilograms.

If a customs declaration has not been submitted for the goods specified by an individual, the customs official considers this as a statement about the absence of goods subject to mandatory declaration in writing.

Reporting false information in the declaration, as well as passing through simplified customs declaration places if the citizen has goods subject to mandatory declaration, entail liability in accordance with the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation.

According to the commentary to the Customs Code of the Customs Union: Chapter 27 “Customs Declaration of Goods”, submission of a customs declaration in writing must be accompanied by the submission of an electronic copy to the customs authority, unless otherwise established by the Customs Union Customs Code, a decision of the Customs Union Commission (hereinafter referred to as the CCU) or legislation member states of the Customs Union in cases provided for by the decision of the Customs Union. Thus, in comparison with Russian legislation, the law establishes the obligation of the declarant, when filing, including a declaration for goods, to submit an electronic copy of it to the customs authorities.

When declaring in writing goods transported in accompanied luggage, a passenger customs declaration is filled out in the form TD-6, with the obligatory indication of the customs value of the goods. This declaration is submitted simultaneously with the presentation of the goods. (Annex 1)

Simultaneously with TD-6, depending on the circumstances of the trip, documents are submitted to confirm the stated information:

identification document (passport, international passport, birth certificate for minors);

a document confirming the adoption, guardianship, trusteeship of a minor (if the goods are declared by an individual on behalf of the minor);

documents confirming the purchase and cost of the declared goods (invoices, checks);

transport (shipment) documents (waybills, luggage receipts);

documents confirming the right to benefits (including for temporary import, refugees moving for permanent residence);

documents confirming compliance with non-tariff restrictions (licenses, permits, etc.);

other documents, including those confirming the purpose of the goods for personal use (if necessary);

If the declaration of goods occurs orally, documents can be presented at the request of a customs official.

Two copies of the declaration, completed in Russian or Russian, are submitted to the customs authority at the checkpoint. English language. A note indicating permission or refusal to move goods across the customs border of the Customs Union is placed in the “For official marks” field on both copies of TD-6 and certified by the personal numbered seal of an authorized official. One copy is returned to the individual, the second remains for storage in the files of the customs authority.

When customs declaring transported goods for personal use in writing, the declarant is obliged to:

) submit to the customs authority the documents on the basis of which the customs declaration is completed, including those confirming the payment of customs duties or security for payment customs duties, taxes;

) present the declared goods at the request of a customs official;

) pay due customs payments or ensure payment of customs duties and taxes in cases established by the Code and (or) the Agreement;

) fulfill other requirements provided for by the customs legislation of the Customs Union.

When declaring goods through customs, documents can be presented in the form electronic documents in accordance with the CU Code. The procedure for submitting and using electronic documents is determined by the customs legislation of the Customs Union.

2 The procedure for individuals to declare goods orally

Goods not subject to mandatory written declaration<#"center">customs operation goods corridor

Conclusion

Customs declaration of goods is one of the most important and at the same time labor-intensive and costly processes for transporting goods across the border.

Our legislation in the field of customs law is very unstable and vulnerable, so it is difficult for an unprepared person to keep track of all the numerous changes and correctly independently declare goods and correctly prepare all the documents necessary for registration. Moreover, in accordance with the instructions, according to which all the necessary information must be filled out.

The role and significance of declaration for customs purposes is very great. When declaring, a participant in foreign economic activity provides basic information about the goods: their names, cost, weight, packaging information, codes for the commodity nomenclature of foreign economic activity, the customs procedure under which they are placed.

The set goal of the control work was achieved:

.The characteristics of declaration as an integral part of the customs operation are given;

.The types and forms of declaration are considered;

The types of goods that are subject to declaration in writing are considered.

Customs declaration is an essential element of customs operations. How quickly customs operations will be carried out depends on how effective customs declaration will be.

Introduction various forms Declaration is aimed at reducing the time required to complete customs operations when declaring goods, the ability for customs authorities to select, even before the goods arrive, three forms of customs control, which are necessary and sufficient in each specific case.

Achieving a new quality of service foreign trade is inextricably linked with the introduction of modern information technologies for customs clearance and customs control.

Bibliography

1.Customs Code Customs Code of the Customs Union: official. text: accessed July 1, 2010. - M.: Prospekt, 2010.

Imported goods have firmly entered people's lives and have become an integral attribute of most store shelves and counters. Every time a product crosses the border, it is necessary to make a mandatory declaration of goods. Customs declaration of goods is a very labor-intensive and complex process. In order to complete the entire procedure correctly, it is necessary to correctly fill out all the forms and prepare a number of all required documents. To make this process easier, it is better to contact specialists knowledgeable in this matter.

Prices for customs declaration

Advantages of declaring with a customs broker Russo Logistics

Customs broker Russo Logistics consists of professional and united general idea people who can help with any customs operations. By contacting us, you can be sure that the following conditions will be met:

• In conditions of increased rush, all operations will be carried out in short time, which will significantly save time;
• The entire package of documents required for customs declaration of goods will be issued in accordance with all foreign trade regulations;
• If any issues arise with the customs authorities, all of them will be resolved without the direct participation of the customer;
• Thanks to the optimized declaration of goods, a minimum of funds will be spent when registering cargo.

This company conducts its active work since 1992. During this time, the company's staff has accumulated a large number of highly professional employees who showed themselves from the highest position during customs procedures. The main principle of Russo Logistics is that an individual program is prepared for each client. Due to established relationships with customs authorities, all issues arising during the paperwork process will be quickly resolved.

Customs declaration process

When moving goods across the border, it is necessary to perform customs declaration, one of the functions of which is the declaration of goods. Its essence is to ensure that all goods that have been moved across the border are properly registered. In this case, it is necessary to describe information about all goods and vehicles when providing them to the customs authority. In this case, Russo Logistics company performs the following functions:

• Notifies customs authorities about cargo that moves across the border;
• Guarantees the legality of the movement of goods across the border;
• Ensures that the goods correspond to the description provided in the declaration.

To declare goods, you must write a written statement in the customs control zone. This application is filled out in the prescribed form and describes the exact details of the cargo being transported. The application submitted must be on behalf of the declarant who declares the goods being transported. The declarant must also complete all documentary support, pay the duty for the cargo and provide it to the customs service. That is why, with the correct declaration of goods, you can significantly save both the time required to complete all procedures and the funds that were paid to provide the cargo.

Customs committee employees check the actual compliance of the cargo and its detailed information. During the inspection process, the customs officer performs the following procedures:

• Checks whether the documents correspond to the declared goods and vehicles;
• Inspection of all goods and vehicles;
• If necessary, customs inspection of the cargo is carried out.

What is required to declare cargo?

In order to declare the cargo, it is necessary to indicate the information about it that is necessary for the calculation of customs duties. When filling out the declaration, you should indicate:

1. The declarant declares the customs regime;
2. Information about the declarant himself, about the customs broker and about the recipient of the goods;
3. Information about the transport used to transport the goods;
4. Basic information about the product: in which country it was produced, its full name. Description of its characteristics, the country from which the cargo was sent, its weight and customs value.
5. Information on customs duties;
6. All data that accompanies a foreign economic transaction;
7. Data that indicates compliance with the restrictions of Russian legislation;
8. Information about the documents required for declaration;
9. Personal data about the person with whose help the customs declaration was drawn up;
10. The date this document was completed.

If the declaration will be used to account for currency transactions, this information must also be indicated in the declaration.

After filling out the document, it must be certified by the person who compiled the declaration. It must be signed by all employees of the originator and certified with a seal.

Features of goods declaration

You can make a customs declaration at any customs department, which has the right to accept a declaration of the transported goods. However, sometimes it becomes necessary to create special customs authorities. Cases in which it is necessary to create special bodies:

• If transportation occurs cultural values, radioactive substances that require the use of special laboratory equipment;
• Use of transport various types: railway transport, sea transport, airplane and others;
• Movement of goods that violate the conditions of Russian customs legislation;
• Transportation of cargo that contains goods of intellectual value of the Russian Federation.

If the transported cargo meets at least one of these points, then it must be declared and inspected by a special customs authority.

Deadlines for filing a declaration

When goods arrive in the customs territory of the Russian Federation or during the process of declaring goods not at the place of their arrival, the declaration must be submitted no later than 15 days from the moment the cargo is presented to the customs control authority.

If the products that are subject to declaration were released before the application was submitted, then the customs document must be submitted 45 days from the date of release of the goods.

In the event that the declarant cannot meet the allotted deadlines, the customs committee may extend the deadline for submitting documents. However, there should not be a violation of the customs storage of goods.

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 imperfections of the current legislation complicate 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 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 whole procedure comes down to manipulating the computer, and that’s all. Required documents 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

Creating a legal framework when moving products through customs. Customs officers are provided with information about the cargo being transported for subsequent customs clearance.

Basic Concepts

Placing transport or imported goods under the customs regime constitutes a customs declaration. It falls under the Customs Code (TC). Divided into preliminary and main.

Vehicles and products crossing the state border are subject to mandatory customs declaration.

The term declaration is closely related to the term “customs clearance”, since it implies the procedure as a whole, therefore the term “customs clearance” was removed from the Customs Union Customs Code. Only customs declaration is used.

Tasks

Declaration is a procedure that has the following tasks:

• transfer of data on goods and transport to customs control services for further processing of documents;
• choice of customs regime, legality of operations carried out with cargo;
• control over the compliance of the information provided in documents with the real state of affairs.

Declaration of cargo conformity

In fact, an application is submitted in a certain form indicating information on the cargo, if necessary, certificates for products are provided, as well as transport data, registration mode, data on forwarders accompanying the cargo. All documents must be submitted in Russian, if not possible, then a notarized translation.

Next comes the customs control procedure. At this stage, the compliance of all procedures, goods, and transport with the laws of the Russian Federation, as well as ratified international treaties, is checked. Electronic declaration is currently underway.

Control is carried out in a specialized closed area called the customs zone. Customs officers are required to monitor the import or export procedure and its compliance with current legislation. Customs zones are of primary importance for the security of the state.

Customs control is characterized by the principle of selectivity. From a variety of measures and forms of control, those that are necessary and sufficient are selected for each case. Examples of declarations are presented below.

Tasks of customs control:

Customs control and its forms

• oral survey;
• verification of documents;
• checking compliance with customs legislation;
• inspection in the customs area;
• cargo explanations;
• personal search, cargo inspection;
• checking trademarks and markings;
• recounting of goods under customs control;
• departure of an employee to inspect warehouses and territories;

• checking the reporting of participants in customs relations, their financial condition.

Without customs declaration of goods, it is impossible to carry out control. It ends only when you cross the border. The control procedure is a responsible undertaking, so very often the border crossing procedure can drag on for several days.

There are situations when authorities are forced to check customs declaration data after customs clearance of products and transport. This right is legally enshrined in the Labor Code of the Russian Federation. A three-year statute of limitations has been established.

Forms for customs declaration of goods

There are only three of them.

1. Oral. Application is possible only by individuals when transporting goods for personal use, luggage, and personal belongings through the customs zone. In this case, it is enough to say that there are no goods subject to declaration. The citizen then follows through the “green corridor”.
2. Electronic declaration. Submission of information about declared goods via electronic means of communication.
3. Written. Applies when goods or products that are subject to customs legislation are contained in luggage, general cargo.

Particular attention is paid to electronic customs declaration and written declaration form. The latter involves submitting information in any form, as well as on a special form of the established form.

With an electronic customs declaration, everything is much more serious. To certify it, you will need to obtain a special digital signature, therefore, for individuals crossing the border privately, this form of customs declaration does not apply.

Materials

1. Providing partial information on export or import goods is called incomplete customs declaration. It is used quite rarely and only in the absence of information about part of the goods for objective reasons beyond the control of the declarant. This type of declaration of goods, however, does not exempt from filing an amended customs declaration within 45 days after the import of imported goods and within 8 months for exported goods.
2. Movement by legal entities of goods related to foreign economic activity carried out only using full customs declaration.
3. Temporary. Applies only to export goods when all the data for the correct calculation of customs payments is missing.
4. Preliminary. In this case, imported goods are processed until they are imported or when they have not passed through transit.

Examples of declarations are provided in the special database of the EAEU Commodity Nomenclature for Foreign Economic Activity. Here you can search for goods that have passed customs clearance.

Who can act as a declarant?

You can act as a declarant only in the following cases:

• the presence of a contract that involves the crossing of goods across state borders;
• if there are rights to property that are required to be declared and without a foreign trade contract.

There are situations when, when goods pass through customs control, citizens of the member states of the Customs Union cannot be present, then the following can act as declarants:

• Individuals selling products for their own use.
• Individuals who have benefits during customs declaration (diplomats, foundations, foreign citizens who have received preferential status in accordance with interstate agreements).
• Persons specified in the contract who have the right of disposal or partial ownership of the product. Moreover, one of the parties has legal registration in the territory of the Customs Union.

What else is included in customs transit?

Customs transit, in addition to all entities directly related to the cargo, also includes forwarders (registered in the territory of the Customs Union) or representatives transport companies transporting goods in transit.

Currently, transitional provisions for declaring goods are applied in the territory of the Customs Union, and it is determined which entity can act as a declarant; this is due to the development of a unified regulatory framework in the customs sphere, as well as the unification of tax, currency, and banking legislation.

Problems

Declaration is a procedure, the main difficulty of which is that now there is no single rate of value added tax, general standards for registering taxpayers and assigning them numbers in the Customs Union database, and it is also necessary to eliminate whole line contradictions concerning organizational and technical issues. Complex and painstaking work on unification will further create favorable conditions for customs declaration and the import and collection of goods in the territory of the Customs Union.

When working under foreign contracts and the need to introduce cargo into the territory of the Russian Federation, a company or individual entrepreneur will definitely need to go through customs declaration of goods and vehicles, and then clearance. The procedures for crossing borders in the territory of the Customs Union have been greatly simplified, but if the exporting company is not a member of the Customs Union, then you will have to go through the usual procedure. In this case, it would be more advisable to seek help from companies professionally involved in customs clearance of cargo.

Of all the above procedures legal entities And individual entrepreneurs It would be better to choose a preliminary declaration - this is a procedure that is carried out through electronic filing of the declaration. This will reduce the waiting time directly in the customs zone for the entry of cargo.

For specialists who are starting their work in the field of customs declaration, the Kontur.Declarant service team has prepared a useful dictionary. In it you will find accessible explanations of the concepts that are used in the customs field. Today we present the first two articles of the dictionary: on customs declaration and customs clearance of goods.

1. Customs declaration of goods

Customs declaration is the submission of a customs declaration to the customs authority. The declaration contains information about the goods, about the chosen customs procedure, about the method of movement of goods and the conditions of the foreign trade transaction with them, as well as information about customs duties payable.

The declarant can submit a customs declaration, as well as Customs representative on behalf and on behalf of the declarant.

What needs to be declared?

All goods imported or exported from the customs territory are subject to customs declaration.

Types of customs declaration

Depending on the declared customs procedure and the person moving the goods, the type of customs declaration is determined:

1. goods declaration,
2. transit declaration,
3. passenger customs declaration,
4. declaration for the vehicle.

In foreign trade turnover, when exporting and importing goods, a goods declaration is used. Its form and procedure for filling out are determined by Decision of the Customs Union Commission dated May 20, 2010 No. 257.

In what form can goods be declared?

In accordance with the Customs Code on the territory of the Customs Union, goods can be declared both in writing and in electronic form.

However, on the territory of the Russian Federation, from January 1, 2014, a requirement for mandatory electronic declaration of goods was introduced. From this date, all documents and information are submitted to the customs authority exclusively in the form of electronic documents. Also, further interaction between the customs inspector and the declarant takes place electronically: they transmit to each other authorized messages signed with electronic signatures.

Decree of the Government of the Russian Federation dated December 13, 2013 No. 1154 provides a list of exceptional cases when goods may be declared in writing. For example, these include:

• declaration of goods, information about which is classified as a state secret;
• declaration of goods placed under customs procedures for destruction or refusal in favor;
• declaration of goods sent by international mail;
• declaration of goods transported by certain categories of foreign persons (diplomats, consuls, etc.);
• declaration of goods illegally imported into the customs territory.

In addition, express cargo and goods whose value is less than 1,000 euros in equivalent are allowed to be declared using a simplified procedure - in the form of a written statement or a list of goods (Decision of the Customs Union Commission dated May 20, 2010 No. 263).

2. Customs clearance of goods

Customs clearance is customs formalities. These include:

• submission to the customs authority of the Russian Federation of a package of documents, on the basis of which the customs authority makes a decision on the possibility of moving goods;
• operations that are carried out by interested parties and the customs service in order to comply with customs legislation;
• deposit necessary payments to the account of the customs authority (before filing a cargo customs declaration) as payment of fees, customs duties and taxes. They are calculated based on the terms of the agreement (contract), the cost of the cargo and the conditions of transportation.

Now the term “customs clearance” is outdated. It was used in the customs legislation of the Russian Federation during the period of validity of the Customs Code of the Russian Federation. After the Customs Union was formed in July 2010 and the Customs Code came into force, the term “customs declaration” came into use.

In addition, there are colloquial versions of the term “customs clearance” - “customs clearance of goods”, “customs clearance of goods”, which can be heard when communicating in the customs area. The term “customs clearance” is less common. It means “the completion of customs formalities necessary for the introduction of goods into domestic consumption, for their export or for placing them under another customs procedure.” This is exactly how it is interpreted by the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973 (Kyoto Convention). In other words, customs clearance is the completion of a number of customs formalities when moving goods. These include: customs clearance, customs control, payment of customs duties and all kinds of administrative actions related to the legalization of cargo, which are necessary for the import/export of goods.