Preliminary, incomplete and periodic customs declaration.

39. Customs declaration forms. Incomplete, periodic and temporary declaration.

Incomplete customs declaration

If the declarant, at the time of filing the customs declaration, cannot accurately declare information about the vehicles transporting the goods, or about the vehicles into which the goods will be reloaded at checkpoints, transport documents and (or) the country of destination of the goods or their recipient, there may be an incomplete customs declaration has been submitted. Most often, this type of declaration is used when declaring goods exported by rail or mixed modes of transport.

According to paragraph 1 of Art. 194 of the Customs Code of the Customs Union in the event that the declarant does not have the exact information necessary for customs declaration, for reasons beyond his control, in accordance with Art. 212 of the Law, he can submit an incomplete customs declaration, provided that it contains all the information that is necessary for the release of goods, the accrual and payment of customs duties, as well as information confirming compliance with prohibitions and restrictions and allowing the identification of the qualitative and quantitative characteristics of the goods. The declarant must also submit to the customs authority a written undertaking to provide the necessary information within the period established by the customs authority.

Periodic customs declaration

This type of declaration of goods is used if the declarant knows exactly all the information about the goods (quantity and customs value) necessary to fill out the declaration.

It should be noted that the possibility of filing a periodic customs declaration was available before, but there was a significant difference from the previously existing procedure defined in Part 1 of Art. 136 of the Customs Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation), is that according to the new customs legislation, obtaining permission from the customs authority is not required to submit a periodic customs declaration.

First of all, the delivery period is strictly established, both for imported and exported goods.

This delivery period must not exceed 30 calendar days, and during this period the declarant must take certain actions depending on the status of the goods

Temporary declaration

If, when exporting goods Customs Union The declarant cannot provide accurate information about the quantity and (or) customs value of goods; it is allowed to submit a temporary customs declaration.

To apply this procedure, permission from the customs authority to which the temporary customs declaration was submitted is required. This requirement applies only to the declaration of goods that are subject to export customs duties and (or) to which export restrictions apply.

The permission of the customs authority is issued by registering a temporary customs declaration only in the following cases:

if the declarant, on the day of filing a temporary declaration for goods, does not have any decisions that have entered into force and have not been executed in cases of administrative offenses in the field of customs affairs;

if the declarant, on the day of filing a temporary declaration for goods, has been carrying out foreign economic activity for at least one year, within the framework of which he imported goods into the Russian Federation (exported goods from the Russian Federation) at least 12 times.

Along with preliminary customs declaration, there are also so-called incomplete and periodic declarations, regulated by the norms of Art. 135, 136 and 138 of the Labor Code of the Russian Federation.

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 in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as allowing the identification of 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.

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.

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. Such a declaration is referred to as periodic.

The use of a periodic customs declaration should not lead to violation of the deadline for temporary storage of goods or to violation of the deadline for payment of customs duties and taxes.

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 conduct of foreign trade, their periodic temporary declaration is allowed by submitting a temporary customs declaration.

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.

The period of time during which Russian goods declared using a temporary customs declaration are expected to be exported is also determined by the declarant. However, 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, then the customs declaration in which such goods were declared for export is considered not submitted. This period, at the motivated request of the interested person, can be extended by the customs authority, but not more than for another four months.

In relation to Russian goods that are subject to export taxes 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 the temporary customs declaration is accepted by the customs authority no earlier than 15 days before the start of this period.

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 terms of the foreign economic transaction of consumer goods. properties of Russian goods and the procedure for determining their price on the day of filing the 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.

When using a temporary customs declaration, prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as export customs duty rates, are applied on the day the customs authority accepted this declaration.

More on topic 14. Incomplete and periodic customs declaration:

1. AMOUNTS OF CUSTOMS PAYMENTS PAID WHEN IMPORTING GOODS INTO THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION
2. Anokhina O. G. Commentary on the Customs Code of the Customs Union. - "Prospect", - 448 pp., 2011
3. Question 2. Tariff methods for regulating foreign trade. Customs duty and customs tariff
4. 2.5. Customs regulation of foreign trade. Customs duty
5. 2.6. The theory of customs tariffs. The impact of customs duties on the welfare of the country
6. Chapter 12. AMOUNTS OF CUSTOMS PAYMENTS PAID WHEN IMPORTING GOODS INTO THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION

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Customs declaration - important point, creating conditions for the implementation of legal norms in foreign economic activity (FEA) when organizing the transportation of products through customs. The essence of this process is to provide customs officials with information about the cargo being transported, which is necessary for customs clearance of products in accordance with legal requirements.

What are the features of customs declaration of goods

Customs clearance represents actions related to the placement of transport and cargo under the customs regime on the basis of the provisions of the Customs Code (TC) of the Customs Union (CU). Customs declaration has two components - preliminary and main declaration. Customs clearance (customs declaration) is based on compliance by foreign economic activity subjects with the standards provided for by legal acts in the field of customs regime.

Mandatory customs declaration is one of the most important components of customs regimes in relation to goods and vehicles moved across the border. Declaration consists of providing customs officers with data regarding imported/exported goods, including mandatory subject to inclusion in the customs declaration.

The concept of customs declaration closely intersects with such a term as “customs clearance” as a procedure in general. To avoid overlap of concepts in various instructions and recommendations from the Customs Code of the Customs Union, the term “customs clearance” is removed, or rather, completely replaced by the category considered in this article - customs declaration.

Tasks that are solved using customs declaration:

Providing services customs control data on products and transport that are necessary to achieve the goals of customs services;

Certification of the legal legitimacy of transactions performed by the declarant with cargo and transport that fall under one or another customs regime;

Monitoring the compliance of information about products and transport with their actual state.

How is customs declaration carried out? This procedure involves an application to a certain form accurate information on products, transport, the registration regime applied to them, as well as providing other required data regarding the individual accompanying the cargo.

The type of declaration refers to the form or option for submitting an application, including the above information, to the relevant customs services.

Customs control and declaration of goods

Customs control is a series of actions, principles, laws applied and carried out by customs authorities within the framework of their professional activities, the purpose of which is to ensure that participants in customs relations comply with current laws. The implementation of current legislation means not only the customs legislation of our state, but also ratified acts of international significance, treaties concluded between several independent states, and other regulations.

This type of control is implemented in an organized territory called a customs zone. A customs zone is a part of the state’s territory within which control of property moved across the border is carried out. Customs officials are required to ensure that the import or export procedure is carried out in strict accordance with current laws. And they perform their duties in the customs control zone, that is, in those spatial areas that are specially organized for this kind activities of great importance for the security of the country and the world as a whole.

Customs control is not just the execution and implementation of the laws of the country where the customs authorities are located. When carrying out control, the code of laws of the Customs Union is taken into account. Of course, it is simply impossible to carry out all the measures provided for by the Customs Union when monitoring each object. Yes, and this would contradict common sense. Therefore, the same Customs Union established the principle of selectivity, according to which customs control is carried out. In each specific case, those that are reasonable and sufficient in this particular case are selected from a variety of measures and forms of control to implement all other rules and principles of the customs legislation of the Union.

Among the tasks that customs control sets for itself are the following:

Checking compliance with the law;

Implementation of current legislation;

Strict adherence to the rules of the chosen customs procedure.

Forms of customs control:

Conducting a survey orally;

Documentary verification;

Customs check;

Surveillance within the borders of the customs territory;

Receiving explanations;

Inspection of transported property and personal search;

Checking the application of special identification marks and markings on goods;

Accounting for goods and vehicles that are under customs control;

Inspection of warehouses, premises, territories;

Checking the financial condition of participants in customs relations, their reporting, as well as accounting of material objects.

Without customs declaration, customs control is impossible. It is impossible to export property without drawing up a customs declaration and performing other actions required when exporting products from customs territory. The implementation of customs control measures ends only with crossing the customs border. This is a very important moment, which is why delays and delays often occur in the implementation of customs control measures.

In some situations, authorized bodies are forced to check the data recorded during customs declaration after the release of goods and vehicles from the territory of the customs zone. And they have every right to do so. The law establishes a three-year period during which goods that have lost the status of being under customs control may be subject to inspection by customs authorities. In other words, after the property actually leaves the borders of customs control, the right of control itself does not cease to operate, that is, the scope of control extends over time. For another three years, products (goods, vehicles, etc.) can be subjected to control in the form of a documentary check, since they cannot be physically checked. During this period, they may even lose their material form and their existence will be confirmed only by customs declaration documents and, possibly, a number of other documents. Members of the Customs Union can increase the three-year period at the level of the internal laws of their states. But in general, according to Art. 99 of the CU Code, this period cannot exceed five years, otherwise it will exceed the boundaries of reasonableness and expediency.

What forms of customs declaration of goods are there?

Legal regulation Customs services allow the use of three forms of customs declaration.

Oral– provision orally to customs officers of information regarding the absence of products subject to mandatory inclusion in the customs declaration. This application form is allowed for use by individuals when transporting non-commercial cargo, luggage, and personal belongings through customs control. Oral customs declaration is used in two passenger corridor systems. In this case, a person intending to use an oral form of customs declaration follows through the “green corridor”, which reduces inspection time and simplifies the control procedure itself.

Electronic customs declaration goods involves informing customs services regarding cargo transported across the border using electronic means of communication.

Written form customs declaration of goods is applied if there are goods in the luggage/cargo that are included in the list for mandatory customs declaration.

The greatest attention of customs services is paid to such forms as electronic customs declaration and statement of information in writing. The written form includes submitting an application for cargo clearance in any form, as well as direct customs declaration on a standard form along with transportation documentation. This form may be applicable for the movement of goods for personal use (provided that they are not included in the list of goods in transit or sent by interstate mail systems).

To certify an electronic customs declaration, a special digital signature. Verification of declarations made in this form is carried out by a specialized information system no later than three hours after taking. When individuals cross the border privately, electronic declaration is not used.

What types of customs declaration of goods are there?

The main types of customs declarations currently used are as follows.

According to the nature of the procedure

Incomplete customs declaration involves the provision of partial information and is acceptable for use in relation to both imported and exported goods. This type of declaration is used in situations where it is not possible to declare the full amount of necessary information on objective reasons, which do not depend on the entity submitting the declaration. To add data to in full after incomplete declaration is provided from 45 days (imported products) to eight months (for exported goods).

Full customs declaration legal entities declaring goods whose movement is related to foreign trade activities.

Temporary type of declaration applicable to exported domestic goods in situations where there is no complete amount of data for calculating customs payments.

Preliminary customs declaration goods is intended for registration of foreign-made goods before their importation or in cases where the products have not completed the transit procedure.

By types of declaration and method of completing the declaration

Customs declaration of goods used when transporting goods during commercial transactions.

Transit customs declaration applies to goods placed under the transit procedure. Transit customs declarations may include shipping and commercial documentation.

Passenger declaration applied by individuals in relation to goods transported for the purpose of using for their own needs. Filling out a passenger declaration can be carried out if you have reached the age of 16 years and is used when moving goods by individuals for subsequent personal use.

Customs declaration of goods and vehicles carried out when crossing borders by vehicles engaged in international transportation. Such a declaration may include standard forms of documentation and is used for international transport.

The standards for filing and processing the above-described options for the declaration are regulated by the CU Commission. The data entered during customs declaration, including the necessary codes, may differ for different types of declarations, as specified in Art. 181 and 182 of the Customs Code of the Customs Union. The list of data required for declaration is determined by the range of information. According to them, as well as data for statistical accounting of customs and ensuring the possibility of applying the legislative norms of the Customs Union countries, customs payments are calculated.

Goods subject to customs declaration

According to the standards described in the agreements, products are placed under customs clearance and declaration when the goods cross the borders of the Customs Union. Customs declaration of goods in the Customs Union for entities that need to replace a previously declared customs procedure with another has its own distinctive features. Before considering in detail the issues of obligations regarding the implementation of declarations, it is necessary to clarify the definition of the phrase “customs border of the vehicle”. It is known that Art. 2 of the Customs Code of the Customs Union indicates that the customs zone of the Customs Union includes the territories of Belarus, Kazakhstan, the Russian Federation, as well as objects located outside the borders of the union, over which the jurisdiction of the participants of the Customs Union applies. Declaration of compliance with the Customs Union in relation to goods is carried out within the customs borders of the Customs Union and objects falling under the jurisdiction of the states participating in it.

Registration for customs purposes is carried out in any of two options: “declaration of the Customs Union” and “declaration of foreign goods”.

Goods of the Customs Union are:

Products, the release process of which took place within the customs borders of the Customs Union;

Goods moved within the borders of the Customs Union and received the appropriate status of “customer union products” on the basis of the Code or agreements between the participating countries of the Customs Union;

Products, the manufacture of which from the goods specified in the previous definition, or foreign goods, is carried out on the territory of the member countries of the Customs Union (based on subclause 37, clause 1, article 4 of the Customs Code of the Customs Union).

All products that, according to the specified characteristics, cannot be classified as CU products, for customs purposes can be considered as foreign goods. For such goods there is a special legal status. The movement of CU products within the single territory of the CU customs is carried out without any restrictions and without the use of customs formalities in relation to them. Foreign-made products are placed under customs control procedures throughout the entire period of stay within the customs borders of the Customs Union. The Customs Code regulates the specific procedure for customs operations necessary for the clearance of foreign-made products, as well as the rights/responsibilities of entities that have the authority to move foreign-made products and the time periods allocated for performing actions that are relevant from a legal point of view.

Products of foreign origin moved within the Customs Union and, according to the Labor Code, received the status of Customs Union products through the declaration and customs clearance procedure, can be transported without any restrictions throughout the customs territory of the Customs Union. An example is the case when, in order to acquire the status of CU products, imported goods are placed under the release regime for the purpose of consumption within the CU. It is then understood that imported products can be used and disposed of without certain restrictive measures. Customs control over the declaration of imported goods provides for the receipt by foreign goods of statuses of the following types:

Release for consumption within the vehicle;

Refusal in favor of the country;

Re-import operations.

The placement of products under a certain registration procedure with declaration is regulated by clause 1 of Art. 179 of the Customs Code of the Customs Union. This article notes other cases when products transported across the customs borders of the Customs Union are not subject to declaration:

Transport used for transportation between countries (Chapter 48 of the Customs Code of the Customs Union);

Products of private individuals for personal use (Chapter 49 of the Customs Code of the Customs Union);

Supplies (Chapter 50 TC TC).

Who has the right to carry out customs declaration of goods placed under customs procedures

Procedures for customs declaration of goods can be carried out by the entity carrying out the movement of products or its representative (declarant). Customs representatives are legal entities representing the states of the Customs Union who have the opportunity to interact in the legal field with the subjects of the declaration. They are authorized, in cooperation with customs officers, to carry out operations provided for by the Customs Code. The institution of customs representatives is described in Art. 12–17 of this Code. Its application is carried out exclusively in accordance with the national characteristics of the CU countries. This provision is due to the difference in the regulations for entering subjects into the register of customs representatives in the laws of the participating countries. The establishment of permissible powers for performing customs declaration operations occurs on the basis of Art. 186 of the Customs Code of the Customs Union. If we summarize the existing rules, we can say that in order to obtain the rights to act as a declarant it is necessary:

Registration of a foreign trade transaction from a person who has entered into a contract for the transportation of goods across the border of the CU states;

Availability of rights to own, use/dispose of products in the absence of a foreign trade contract.

Based on such provisions, it becomes obvious that the ability to be a declarant is determined by the presence of confirmed rights to the products in respect of which the declaration is applied. Thus, it is possible to trace the connection between the legal rights to dispose of products as part of the cargo (including the possibility of its destruction) and the powers of the subject as a declarant.

For situations where, when accompanying goods through customs control, citizens of states participating in the Customs Union are not present, according to Art. 186 of the Code (clause 2), the following may declare as a declarant:

Private individuals who transport products for their own use;

Subjects, for which preferential conditions for customs declaration apply(representatives of diplomatic institutions or official missions of countries, funds, communities, as well as other foreign citizens who have received a special status on the basis of interstate agreements);

Representatives of representative offices operating on the territory of the Customs Union, when transporting products that are intended for use directly by representative offices;

Subjects who have the right to dispose of products during the contract, in which one of the parties is registered on the territory of the vehicle.

For customs transit regimes, the list of entities that are authorized to carry out declarations includes all of the above-mentioned persons plus forwarders (subject to registration in the territory of the Customs Union) and representatives of transport companies transporting transit cargo.

Certain difficulties in the process of establishing the existence of rights to customs declaration of products arise due to the existence of two sources, which must be taken into account to determine the declarants. In addition to the Customs Code and other legislative acts of the Customs Union, it is necessary to take into account the provisions of civil legal acts of the Union states.

The most controversial provisions include the interpretation of the concept of “foreign economic transaction”. There is no detailed definition either in the Customs Code of the Customs Union itself or in the provisions of the current legislation of the CU participants. Before the formation of a single customs space within the Union, any economic transaction between entities registered in different countries fell into the category of foreign economic activity. Since the formation of the Customs Union, a conflict appears, which consists in the interpretation of a foreign economic contract between representatives registered in the territory of the Customs Union, but who are taxpayers different countries. From the point of view of state customs territories, such a transaction must be accompanied by a declaration in accordance with foreign trade requirements. Everything would be correct if the products crossed the borders of the Customs Union. If there is no such point, then in matters of establishing the rights of the declarant one should be guided by Art. 186 of the Customs Code of the Customs Union, which describes all possible options for determining the declarant.

When considering the issue of determining the powers of a potential declarant, it is necessary to note some features of the transitional standards that are presented in Art. 368 of the above Code. This indicates the admissibility of customs declaration in the Customs Union under the following conditions:

Declaration of goods at the customs of the member states of the Customs Union can be carried out by entities that are registered and permanently reside on the territory of the Customs Union state, except for cases that allow declaration by foreign citizens (described in paragraph 2 of Article 186 of the Customs Code of the Customs Union);

Declaration can be carried out by representatives of consular and diplomatic missions, as well as international organizations of the countries of the Customs Union, subject to submission of the declaration to the customs services of the country in which they are located.

The presence of transitional provisions in matters of establishing the competence of customs declarations by entities is explained by the fact that currently uniform legal standards are already applied in the customs sphere, but there is still no unification of currency, tax, banking and other legislation. At this stage there is no uniform VAT rate, general norms identification of taxpayers and their registration, and there are also a number of other contradictions relating not only to legal, but also organizational or technical issues. This situation determines the presence of transitional norms in the legal documents of the Customs Union. This allows you to create the most favorable conditions to carry out customs declaration and control the release of goods in the Customs Union. Current regulations require that business entities declare the customs value of goods to the authorities of the states in whose territory they are registered. This provision does not apply to products traveling under the customs transit regime, under which declaration by foreign entities is allowed.

In what cases is customs declaration of goods for personal use possible?

Goods for personal use transported across the customs border must also be subject to a customs declaration procedure. Customs declaration (drawing up a customs declaration) is a mandatory condition for passing the procedure for moving goods across the border. But the type of such declaration will depend on the type of procedure.

Article 36 4 of the Customs Code of the Customs Union contains definitions of those goods that can be regarded as intended for personal use. These are those things that are used or created for personal use, for the implementation of household needs not related to business activities. Usually they are transported across the border in accompanied or unaccompanied baggage, using international mail, by delivery by a carrier, and so on (Article 353 of the Labor Code of the Customs Union).

A special simplified procedure for moving goods is provided for individuals. Methods for moving goods intended for personal use are distinguished by a smaller set of procedural requirements, hence this procedure is called simplified. But it is necessary to take into account that the quantity and value of such goods should not exceed the value established for this category of objects, otherwise they will no longer be able to be subject to customs tariff regulation as those transported under a simplified procedure. The simplified procedure often implies the exemption of an individual transporting property across the border from paying customs duties and taxes.

How to find out the purpose of moving objects? How to distinguish goods for business activities from goods for personal consumption, since the border is often very arbitrary? The assignment of objects to one category or another is carried out by the customs authorities themselves, but on the basis of an application from the subject of movement - an individual. A person, moving goods across the border, informs customs representatives about the category to which he himself classifies the objects being moved (reports orally or using a customs declaration in writing). Further assessment must be made by the customs authorities themselves, applying a risk management system. Representatives of the authorized body take into account not only the quantitative and cost characteristics of the goods, but also the frequency of the individual crossing the state border and transporting goods through customs.

In the daily activities of customs authorities The criteria for determining the purpose of goods are applied in the following order.

Properties of goods, their purpose. If traditional this type goods are not used in everyday life and do not have such consumer properties that would suggest the possibility of using the object for personal purposes, then representatives of customs authorities usually classify such goods as objects intended for business activities.

Number of goods. Obviously, if an individual carries great amount homogeneous goods (for example, dresses of the same style, color, but different sizes), then it is unlikely to convince customs officials that these items are intended exclusively for the person’s personal consumption. It is necessary to estimate how much the volume of goods exceeds real opportunities consumption of this person or his family to claim that the goods are being moved for business purposes.

Frequency of movement of goods across the customs border. It is reasonable to assume that if the same individual periodically transports similar goods across the border, albeit in small quantities, he most likely does so for business purposes. The same can be said about mail sent between the same entities simultaneously or within one month. Such items can quite reasonably be regarded as intended for business purposes.

If the customs declaration of goods by an individual regarding the purpose of the object does not coincide with the assessment of customs officials, then the opinion of the latter shall prevail. It must be remembered that the needs of individuals moving goods across the border are individual, and the properties of the goods can be very different. Therefore, each case of transportation of goods is considered separately. Customs officers usually take into account the following facts:

Family composition of an individual;

The usual human need for such goods;

Place of work (if any);

Place of residence (territory of the Customs Union, proximity to the border);

Purpose of the trip, frequency of trip repetitions;

Assortment of objects moved across the border;

Documentary evidence of the purchase of these goods at retail;

Frequency of movement of identical goods by different individuals.

The survey may reveal other relevant factors.

The main documents that certify the fact of repeated movement across the border of homogeneous goods over a specific period of time are passenger customs declarations. Based on the marks on them made by customs officers, it is always easy to determine whether similar goods were previously released abroad or whether release was refused. It is quite possible that a person, often crossing the border of a state, is unable to import certain groups of homogeneous goods.

According to customs rules, the purpose of use of imported goods must be indicated in the personal statement of the person crossing the border. By filling out the form given in the annex to the Agreement “On the procedure for individuals to move goods for personal use through the CU TG and perform customs operations related to their release,” the individual indicates the fact of acquiring property on the territory of the CU, as well as whether the products are for personal use . Such a statement must coincide with the information that is present on the packaging of the goods, on tags, tags and other documentation, if any.

The law contains a range of goods, products, and property that cannot be recognized as being transported for personal use. Here list of goods that are not classified as goods for personal use:

Central heating boilers;

Natural diamonds;

Tanning salons;

Hardware and equipment for photo laboratories;

Those goods for the export of which the state has established certain duties. Export duties are not imposed on slaves and seafood (except sturgeon caviar) weighing no more than 5 kilograms; sturgeon caviar weighing no more than 250 grams; fuel poured into the tanks of a vehicle for personal use, or in a separate container - maximum 10 liters;

Precious metals and precious stones with a customs value of more than 25 thousand dollars in equivalent;

Internal combustion engines, except engines for watercraft;

Mowers (this does not include lawn mowers for parks and sports grounds), hay making, harvesting machines, mechanisms for threshing, pressing hay and straw;

Some machinery and equipment (for example, equipment for the production or finishing of felt or felt, instruments and apparatus for detecting or measuring ionizing radiation);

Tractors, motor vehicles special purpose, except for those used for the carriage of goods or passengers; self-propelled industrial vehicles not equipped with lifting or loading devices;

Trailers for transporting cars;

Vessels, boats and floating structures, except yachts and other floating recreational and sports craft, rowing boats and canoes;

Medical equipment and equipment, with the exception of those necessary for use en route or along medical indications;

Instruments, equipment and models intended for demonstration purposes;

Medical, surgical, dental or veterinary furniture; barber chairs and similar chairs;

Games operated by coins, banknotes, bank cards, tokens or similar means of payment;

Goods subject to export control in accordance with the legislation of a member state of the Customs Union.

Unfortunately for participants in customs relations who move products, this list is not exhaustive. To the even greater regret of customs officers, they need to have a truly deep knowledge of the law and an analytical mind in order to correctly and accurately determine the possibility of importing/exporting products in each specific case. It would be much easier if everything was limited to one instruction.

One of the most important stages of moving goods across the border is customs declaration.

Customs declaration of goods for personal use is made in the form of filling passenger customs declaration (PTD). The form for it was developed by decision of the Customs Union Commission dated June 18, 2010 No. 287. This form must be followed in almost all cases, except for cases of sending international mail and moving through customs transit. However, it should be noted that an individual can, on his own initiative, fill out a passenger customs declaration, regardless of the fact that he is transporting goods for personal use that are not subject to customs declaration by law.

What does customs declaration of the value of goods mean?

The Customs Code of the Customs Union dedicated Art. 65 the concept of declaring the customs value of goods. The concept of “declarant” is used here - a person who declares goods transported across the border. An entire chapter of the Customs Code is devoted to the customs declaration procedure (Chapter 27). Individuals who transport goods across the customs border solely for personal use are not required to make a customs declaration of the goods. For these participants in customs relations, a different procedure for crossing the border of the Customs Union is provided. And it is contained in ch. 49 of the Customs Code, supplemented by intergovernmental acts.

The procedure for filing a declaration is described in paragraph 1 of Art. 65 TK. Thus, the declarant draws up an application addressed to the customs authority about those goods that he plans to move across the border, about the chosen form of movement (customs procedure). The application also indicates the properties of the product that are important for the implementation of the procedure. An integral component of customs declaration in the prescribed form is the indication of the customs value of the goods.

In addition to the value itself, the declarant is obliged to indicate how this value was identified (clause 2 of Article 65 of the Labor Code): the method used to determine the value of the customs value, the circumstances of the foreign economic transaction that formed the customs value of the goods. When providing this information, the declarant must attach the necessary documents to confirm it. There are several methods for determining customs value, which are described in the Agreement “On Determining the Customs Value of Goods Moved Across the Customs Border of the Customs Union.” These are the methods:

When dealing with imported goods;

In transactions with identical goods;

In transactions with similar goods;

Subtraction method (method based on the cost of sales of goods in a single customs territory);

Addition method (calculated value);

Reserve (combined) method.

The choice of method is not arbitrary. The first is considered the most common; the declarant can switch to the second only if it is impossible to use the first method. And so on until the very end, in strict sequence. The principle of determining the value of imported goods is as follows: customs value is the maximum possible cost transactions with such goods. Consequently, the customs value of the product is taken to be the price that will be paid or has already actually been paid for the goods transported across the border in the single customs territory of the Customs Union. This price is subject to addition in accordance with the terms of Art. 5 Agreements.

All other methods provided for by the Agreement (determining value with identical, homogeneous goods, the method of addition and subtraction, as well as combined method), are applied if the customs value of the goods cannot be determined by comparison with the price of a foreign trade transaction.

To choose one or another method, you need to have a clear idea of ​​exactly which cases it concerns and how it can be applied in practice. For example, methods relating to identical or homogeneous goods cannot be used without understanding the definition of the concepts of homogeneity and identity within the framework of customs legislation. Such definitions are given in Art. 3 Agreements. If the goods are neither identical nor homogeneous, the declarant may apply addition or subtraction methods to his goods. And only as a last resort, a combined method is used (clause 1, article 10 of the Agreement).

The matter of determining the customs value of goods within the framework of customs declaration is fraught with some difficulties, so it is better to solve this problem not on your own, but by consulting in advance with customs officials. The procedure for agreeing the price is given in Art. 52 of the Federal Law of November 27, 2010 No. 311-FZ “On customs regulation in the Russian Federation”. An interested party may submit a written request to customs. And such a request will become an indisputable basis for customs officers to respond to the applicant, that is, to provide information about the customs declaration also in writing within one month from the date of receipt of the request. Customs officials do not have the right to preliminarily determine the customs value (Article 113 of the Federal Law “On Customs Regulation in the Russian Federation”). But employees of authorized bodies are still obliged to provide adequate and timely information. Thus, if the information within the consultation was provided untimely, not in full, or is unreliable, then this fact may cause losses to the applicant. Losses can be reimbursed in judicial procedure based on standards Civil Code RF (Article 16, 1069 of the Civil Code of the Russian Federation).

There is a rule (Article 11 of the Agreement) that allows the declarant to receive imported goods in the order established by laws Customs Union, in the event that at the time of import of goods it is impossible to determine their exact value due to the lack of certain elements (documentary information) of a foreign trade transaction, without which calculation of the customs value of goods is not possible.

The methods listed in paragraph 3 of Art. should be distinguished from customs declaration methods. 65 TK. The main method of customs declaration is a statement of customs value in the declaration of customs value, as well as in the declaration for goods. But the first method has the advantage. The second applies only when the DTS is not provided for by law and customs officials do not put forward a reasonable requirement for its completion.

It should be noted that the declaration of customs value is mandatory element customs declaration in most cases, declarations for goods without DTS are usually not accepted. Consequently, the declaration of customs value must certainly be submitted along with the declaration for the goods. In addition, customs officers are provided with a set of documents that serve as the basis for reflecting information in the declaration. Supporting documentation is another integral part of customs declaration.

The declaration of customs value must be completed in in electronic format and on paper. Two copies in paper form are drawn up: one for the declarant with a mark from the customs authority, and the other for customs.

The customs value declaration form was developed by specialists; it can be found in Appendix No. 2 to the Procedure for declaring the customs value of goods. To determine the customs value, you should be guided by the document of the CU Commission No. 376 “On the procedures for declaring, monitoring and adjusting the customs value of goods.”

Be careful when completing a foreign trade transaction. Most of the disputes regarding the determination of customs value during customs declaration are related to the factor of influence on the price of the transaction by the interdependence of its parties.

What documents are required for customs declaration of goods?

Customs declaration by individuals or legal entities is accompanied by the submission of the following documents.

Documents on the basis of which the competence of customs declaration by a specific entity can be established.

Documentation that certifies the fact of a foreign economic contract, or other documents confirming the competence of disposal/ownership/use of goods moving across the customs border.

Documentation for the transportation of goods.

Documentation that serves as confirmation that all current prohibitions/restrictions in relation to this type of product have been observed.

Documentation confirming compliance with restrictions/prohibitions established measures protective/anti-dumping/compensatory nature.

Documentation that serves as confirmation of the declared product classification code.

Payment documents for payment/security of payments provided for by customs rules.

Confirmation of the eligibility of applying preferential provisions for customs payments, taxation, duties, which are based on the peculiarities of the customs procedure.

Documentation on the basis of which it is possible to adjust the deadlines for making customs payments (taxes, duties, etc.).

Documentation on the basis of which the customs value is declared.

Confirmation of the fact of compliance with the standards of the currency regime, which complies with the legal acts of the countries of the Customs Union.

Registration documentation of transport used for international transportation during customs transit procedures.

What is the procedure for customs declaration of goods

Declaring goods to customs authorities requires clear regulation of the actions of a customs declaration specialist on the part of the customs office and on the part of the declarant.

Registration of the prescribed form declaration by the declarant and its transfer to the customs authorities before the end of the period provided for temporary storage (for import) and before the date of departure (for export). For products that fall into the category of items that fall into the category of means of administrative offenses, after the date of the decision on return, on exemption from criminal/administrative liability, declaration must be made within one month.

Correction of information, provided during customs declaration, can be carried out until the moment of release, provided that the amounts of payments remain unchanged (with the exception of changes in the customs value in the declaration); if customs has not yet sent a notification about the place/date of inspection; Certain customs control measures were not taken. Correction of information provided upon import can be carried out after the fact of import under the conditions presented in the Decision of the Customs Union Commission No. 255 of May 20, 2010.

Automatic numbering of the customs declaration carried out regardless of subsequent decisions customs.

On studying the customs declaration document Customs officers are given no more than 2 hours.

Decision to register a declaration or to refuse accepted on the basis of an inspection with the identification/absence of facts of violation of customs rules.

At positive decision Upon acceptance of the declaration, it is assigned an individual registration number.

If the decision is negative Upon registration of the declaration, the declarant receives a written refusal indicating the factors that influenced such a decision.

The Code of the Customs Union indicates the features of customs declaration, which may influence the adoption of a negative decision on registration of the declaration. The list of such reasons includes the following:

Customs declaration documents are submitted to the customs office, which does not have the rights to register them (in this case, the declaration is sent by a customs representative to the required customs office);

Customs declaration is carried out by an entity that does not have the necessary powers;

Documents for customs declaration were prepared without complying with established requirements (the necessary information is missing, the declaration was submitted to irregular shape, there are no corresponding signatures/seals of the enterprise);

An incomplete package of documentation for customs declaration has been provided (except for situations where customs permission has been granted in writing);

When submitting a customs declaration for products without performing operations that must be completed before the customs declaration (for example, the transit procedure has not been completed).

What are the pitfalls of customs declaration and release of goods?

The procedure for customs declaration of goods has some problematic issues. This category primarily includes intentional actions to violate the legal norms of a certain country, errors of the carrier or a representative of the customs service. In modern practice, the following pitfalls most often arise.

Inaccurate execution of customs declaration documentation or its incomplete completion. When the absence of a mandatory document or the presence of errors in it is revealed, measures may be taken to limit the release of cargo across the customs border. In this case, the goods are placed in the warehouse until the necessary properly completed documentation is provided.

Violation of legal norms. In the event of an erroneous failure to include goods in the declaration or a deliberate attempt at smuggling, customs officials may apply a measure of arrest to the cargo, and administrative/criminal liability measures to the entity that committed such a violation.

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Incomplete, periodic, temporary periodic declaration of goods

Introduction

Goods and vehicles transported across the customs border of the Russian Federation are subject to customs declaration. Any transportation of goods across the state border requires their customs declaration. Today, any goods and vehicles - both imported into the territory of the Russian Federation and exported beyond its borders - receive mandatory customs declaration. Mandatory customs declaration applies not only to goods in case of import or export, but also to passenger luggage, hand luggage, currency, valuables transported across the state border.

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

Correctly completed customs declaration of goods is the key to smooth and timely crossing of the border, 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.

Basic customs clearance is based on the fulfillment by participants of foreign economic activity of the requirements of customs legislation on the mandatory declaration of all goods and vehicles moved across the customs border.

Declaration of goods is carried out by declaring to the customs authority in a customs declaration or in another way provided for by the Customs Code of the Russian Federation, information about the goods, their customs regime and other information necessary for customs purposes.

The declaration form is determined by the Federal Customs Service of Russia in accordance with the Customs Code of the Russian Federation and other legal acts of the Russian Federation and can be written, oral, electronic or implicit/

When making a written customs declaration, the main form of declaration is the cargo customs declaration - CCD.

The oral declaration form is used when moving goods by individuals in accompanied luggage and hand luggage. The legislator in Article 286 of the Customs Code of the Russian Federation, for example, established that the declaration of goods not listed in paragraph 2 of this article, transported by individuals in hand luggage and accompanied luggage, is carried out by them when crossing the State Border of the Russian Federation and can be done orally .

In modern customs practice, the concept of a conclusive declaration form is used. The conclusive declaration form is a form of application by an individual to the customs authorities about the absence of goods that are subject to written declaration. Declaration through the performance of implied actions is practiced, for example, at international airports. A system of “green corridors” has been organized there; the passenger, without drawing up a written declaration, by the very fact of choosing the “green corridor”, declares to customs that there are no taxable and prohibited goods for import (export).

The possibility of declaration in the form of submitting information in electronic form is a logical continuation of the provisions enshrined by the legislator in other articles of the Customs Code of the Russian Federation, for example in paragraph 3 of Article 72: “The carrier has the right to submit documents (part of the documents) in the form of electronic documents...”.

All of the listed forms of customs declaration are aimed at ensuring that the information declared in them objectively and fully reflects the actual data.

The stage of basic customs clearance is intended for customs declaration of goods and vehicles transported across the customs border of the Russian Federation. In addition, in accordance with Article 168 of the Customs Code of the Russian Federation, goods and vehicles whose customs regime is changing (including in the absence of the fact of movement across the customs border of the Russian Federation) are also subject to declaration.

Declaration is made by declaring in the established form accurate information about goods and vehicles, their customs regime and other information necessary for customs purposes.

Declaration of goods and vehicles is one of the mandatory conditions for the movement of goods and vehicles across the customs border of the Russian Federation.

Performs the following functions:

Provides customs authorities with the information necessary for customs purposes about goods and vehicles transported across the border;

Serves as confirmation of the legality of the actions performed by the declarant (the person making the declaration) in relation to goods and vehicles placed under the chosen customs regime;

It has a control function, the essence of which is that, on the basis of declaration, customs authorities check the compliance of the declared information about goods and vehicles with actual data.

Declaration is made by declaring in the established form accurate information about goods and vehicles and their customs regime, as well as other information necessary for customs purposes (for example, information about the affiliation of an individual moving goods across the customs border with business entities, etc. .).

Customs declaration- a document drawn up in accordance with the requirements of national legislation and containing information about cargo transported across the customs border: goods, luggage, hand luggage, currency, etc. The customs declaration is filled out by the cargo manager and presented to the customs authorities, who monitor compliance with the established procedure for the import and export of goods across the border. Responsibility for the correctness and completeness of information about the cargo submitted for customs control lies with the submitter of the customs declaration.

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.

1 . Notfull declaration of goods

Place of declaration of goods

1. A declaration for goods may be submitted to any customs authority authorized to register customs declarations.

2. 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 in cases of creation in accordance with part 4 of article 10 of this Federal Law of specialized customs authorities to carry out customs operations in relation to certain categories of goods based on the need to have officials customs authorities have special knowledge about goods such as cultural property, products made of precious metals and precious stones, weapons, military equipment and ammunition, radioactive and fissile materials and other specific goods, or based on the need to create conditions for the accelerated release of goods such as express cargo, exhibition samples, goods imported into a special economic zone and exported from a special economic zone , other goods.

3. If a declaration for goods is submitted to a customs authority other than that established in accordance with Part 2 of this article, the customs authority refuses to register such a declaration in accordance with paragraph 4 of Article 190 of the Customs Code of the Customs Union.

Article 206. Recording the filing of a declaration for goods

1. The customs authority is obliged to record the date and time of filing a declaration for goods in the manner determined by the federal executive body authorized in the field of customs affairs. When declaring goods in electronic form, recording the date and time of filing the declaration for goods and sending an electronic message to the declarant containing information about the specified date and time are carried out automatically upon receipt of such a declaration in electronic system customs authorities.

2. At the request of the declarant or customs representative, the customs authority is obliged to issue confirmation in writing of the date and time of submission of the declaration for goods, with the exception of cases of its submission in electronic form in a way that allows the date and time of submission of the said declaration to be recorded using software.

3. As evidence of non-compliance with the actions provided for in parts 1 and 2 of this article, the declarant or customs representative has the right to use any methods of confirming the filing of a declaration for goods, including video and photography, witness testimony, CCTV camera readings, if they are installed in the places of filing such declarations.

Article 207. Oudverification of the declaration of goods submitted in electronic form

The declaration for goods during customs declaration in electronic form is signed with an electronic signature, the type of which is determined by the federal executive body authorized in the field of customs affairs, in accordance with the legislation of the Russian Federation. The procedure for verifying an electronic signature is established by the federal executive body authorized in the field of customs affairs.

Article 208. Submission of documents on the basis of which the goods declaration is completed

1. The lists of documents on the basis of which the declaration for goods is completed and which must be submitted to the customs authority simultaneously with the declaration for goods are established by Articles 183, 240, 253, 265, 294, 299 and 308 of the Customs Code of the Customs Union. Depending on the customs procedure, categories of goods and persons, the corresponding shortened list of documents is established by Article 232, Part 3 of Article 248, Part 4 of Article 269, Articles 279 and 283 of this Federal Law.

2. 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.

3. 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.

4. The declarant submits to the customs authority authorized to accept declarations for goods 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.

5. Documents confirming the legal capacity of persons to carry out customs operations include:

1) constituent documents Russian legal entity;

2) certificate of accreditation of a branch or representative office of a foreign legal entity, if the foreign entity is authorized to act as a declarant of goods in accordance with subparagraphs 2 and 3 of Article 186 of the Customs Code of the Customs Union;

3) passport, if an individual acts as a declarant of goods;

4) certificate of state registration of a legal entity or certificate of state registration of an individual as individual entrepreneur;

5) documents that, in accordance with the legislation of the Russian Federation, indicate the registration of a person acting as a declarant with the tax authorities.

6. At the request of the declarant, the customs authority to which the documents are presented confirms in writing the acceptance of such documents.

7. If goods will be declared to the customs authority authorized to accept declarations for goods by submitting a declaration for goods in the form of an electronic document, the documents specified in Part 5 of this article are submitted to the customs authority, and the customs authority issues confirmation of acceptance of such documents in electronic form .

8. If individual documents on the basis of which the declaration for goods is completed cannot be submitted simultaneously with the declaration for goods, upon a reasoned request of the declarant in writing, the customs authorities in writing allow the submission of such documents after the release of goods within the period necessary for their receipt , but no later than 45 days after the day of registration of the goods declaration. The declarant submits a written undertaking to submit documents within the prescribed period. The procedure for submitting licenses, certificates, permits and (or) other documents confirming compliance with established prohibitions and restrictions and necessary for the release of goods is established by Article 219 of this Federal Law.

Article 209. Deadlines for filing a declaration for goods

1. The deadlines for filing a declaration for goods are established by Article 185 of the Customs Code of the Customs Union.

2. In the cases established by Articles 212 - 217 of this Federal Law, special deadlines for filing a declaration for goods apply.

1. The declarant of goods can be entity with a location in the Russian Federation, created in accordance with the legislation of the Russian Federation, an individual registered as an individual entrepreneur and permanently residing in the Russian Federation, as well as an individual who has a permanent place of residence in the Russian Federation and has the characteristics provided for in subparagraph 1 of the article 186 of the Customs Code of the Customs Union.

2. The declarant of goods during the customs procedure of customs transit may be persons possessing the characteristics provided for in subparagraph 3 of Article 186 of the Customs Code of the Customs Union.

3. When submitting a declaration for goods, a foreign person has the right to act as a declarant of goods only in the cases provided for in subparagraph 2 of Article 186 of the Customs Code of the Customs Union.

4. The rights and obligations of the declarant during customs declaration and performance of other customs operations necessary for placing goods under the customs procedure are established, respectively, by Articles 187 and 188 of the Customs Code of the Customs Union.

Article 211. Preliminary customs declaration of goods

1. Submission of a declaration for goods (including by a person who is not an authorized economic operator) before the import of goods into the customs territory of the Customs Union is carried out in accordance with the procedure for preliminary declaration of foreign goods, determined by Article 193 of the Customs Code of the Customs Union. If the import of foreign goods into the customs territory of the Customs Union is carried out by road or rail, their preliminary declaration can be carried out before the vehicles arrive at the place of delivery.

2. Goods, the declaration of which was made by submitting a preliminary declaration for goods and in respect of which customs duties and taxes were paid when placed under the customs procedure of release for internal consumption, after their arrival in Russian Federation may be presented to a customs authority located in a place close to the State Border of the Russian Federation before the expiration of the period established by paragraph 6 of Article 193 of the Customs Code of the Customs Union.

3. The procedure for interaction between the customs authority that accepted the preliminary declaration for goods, the customs authority located at the checkpoint, and the customs authority located in a place close to the State Border of the Russian Federation when releasing goods and carrying out customs control in relation to them is determined by the federal executive body authorities authorized in the field of customs affairs.

4. At the request of the payer of customs duties and taxes, the amounts of customs duties and taxes paid during the preliminary customs declaration may be used when transporting goods, the declaration of which was made by submitting a preliminary declaration for goods, as amounts of security for the payment of customs duties and taxes.

5. The customs authority that has accepted the preliminary declaration for goods, upon application of the payer of customs duties and taxes, issues a document confirming the acceptance of security for payment of customs duties and taxes, provided for in paragraph 5 of Article 85 of the Customs Code of the Customs Union, for the amount of customs duties and taxes paid.

6. If foreign goods are not delivered to the place of delivery established by the customs authority, a penalty is applied to ensure payment of customs duties and taxes in accordance with Article 93 of the Customs Code of the Customs Union.

Article 212. Incomplete declaration of goods

1. If the declarant (including a declarant who does not have the status of an authorized economic operator) does not have all the information necessary to fill out the customs declaration for reasons beyond his control, it is permitted to submit an incomplete declaration for goods, provided that it contains the information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with prohibitions and restrictions, as well as allowing the identification of goods based on the totality of their quantitative and qualitative characteristics.

2. When submitting an incomplete declaration for goods, the declarant accepts the obligation to submit 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 registration of the incomplete declaration for goods by the customs authority.

3. For goods of the Customs Union, 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 registration of the incomplete declaration for goods by the customs authority.

4. If the customs authority registers an incomplete declaration for goods, the same requirements and conditions of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs are applied, including the procedure for calculating and paying customs duties, which apply if a complete and properly completed declaration is initially submitted. declaration of goods.

customs declaration cargo legislation

2 . Periodicdeclaration of goods

1. When the same goods are regularly moved across the customs border of the Customs Union by the same person in the manner and under the conditions provided for in this article, any person who can act as a declarant is allowed to submit a periodic declaration for goods for all goods, imported into the Russian Federation (exported from the Russian Federation), during the delivery period not exceeding 30 calendar days.

2. For the purposes of applying this article, the delivery period is the period declared by the declarant, during which it is planned to:

1) present goods imported into the Russian Federation to the customs authority;

2) ship goods exported from the Russian Federation (hand over the goods to the carrier who will carry out the international transport of goods, or to the first carrier when carrying out the international transport of goods with reloading (transshipment) to another vehicle for the purpose of their export).

3. For the purposes of applying this article, goods are considered the same if they have the same name and the same classification code according to the Commodity Nomenclature of Foreign Economic Activity.

4. Goods are considered to be regularly moved by a person across the customs border if this person makes three or more deliveries of the same goods within 30 calendar days.

5. A consignment of goods that can be declared in a periodic declaration for goods is goods that meet the conditions specified in parts 3 and 4 of this article, the customs declaration of which is carried out in the same customs authority and which are imported into the Russian Federation or exported from of the Russian Federation for the fulfillment of obligations under one agreement concluded during a foreign economic transaction, or under one permit for the processing of goods when declaring processed products, or under a unilateral foreign economic transaction, or without completing any transaction, regardless of the number of individual deliveries during the declared delivery period not exceeding 30 calendar days.

6. When customs declaring goods by submitting a periodic declaration for goods, import customs duties are paid simultaneously with the filing of such a declaration based on the rates in force on the day of its registration.

7. When declaring goods by customs by submitting a periodic declaration for goods, the rate foreign currencies, restrictions on the day of its registration by the customs authority.

8. Periodic customs declaration is carried out by submitting to the customs authority a periodic declaration for goods for one batch of goods, determined in accordance with Part 5 of this article, no earlier than 15 days before the start of the declared delivery period.

9. 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 the restrictions established in accordance with the customs legislation of the Customs Union, as well as allowing the identification of the declared goods based on the totality of their quantitative and qualitative characteristics.

10. The declarant is obliged to declare to the customs authority in the form established by the federal executive body authorized in the field of customs affairs, updated information about the goods declared in the periodic declaration for goods:

1) no later than 10 working days after the end of the delivery period when declaring imported goods;

2) no later than two months after the actual export of the entire consignment of goods declared in the periodic declaration for goods, when declaring the exported goods.

11. The exported goods declared in the periodic declaration for goods must be actually exported within three months after the end of the delivery period. Departure of goods in quantities exceeding those declared in the periodic declaration for goods is not allowed.

12. A periodic declaration for goods is considered not filed if the goods contained in the consignment declared in such a declaration:

1) were not actually exported within the period specified in Part 8 of this article;

2) are not presented to the customs authority that accepted the periodic declaration for goods during the declared delivery period.

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

14. An authorized economic operator carrying out production activities has the right to carry out periodic customs declaration of foreign goods after their importation into the Russian Federation in accordance with the provisions of this article with the following features:

1) the periodic declaration for goods may indicate all goods that arrived at the address of the authorized economic operator during the period from the first delivery of goods until the expiration of the period for their temporary storage, and in the case of the release of goods before the submission of the declaration for goods - until the expiration of the period for submission declarations for goods;

2) a periodic goods declaration may be filed for goods placed under customs procedures processing in the customs territory or processing for domestic consumption.

3 . VRpermanent periodic declaration of goods

1. When exporting from the customs territory of the Customs Union goods of the Customs Union in respect of which exact information on the quantity and (or) customs value cannot be provided, their temporary periodic customs declaration is allowed by submitting a temporary customs declaration (including by a person who is not authorized economic operator). In relation to goods transported by pipeline transport and along power lines, temporary periodic customs declaration is applied taking into account the specifics provided for in Article 312 of this Federal Law.

2. Application of temporary periodic declaration does not exempt the declarant from compliance with the requirements and conditions established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, in terms of completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, as well as compliance with the conditions of customs procedures and customs control.

3. In relation to goods that are subject to export customs duties and (or) in respect of which restrictions are applied when exporting them from the Russian Federation, temporary periodic customs declaration is permitted by the customs authority to which the temporary declaration for goods was submitted, by registering it, while simultaneously meeting the following conditions :

1) if the declarant, on the day of filing a temporary declaration for goods, does not have any decisions that have entered into force and have not been executed in cases of administrative offenses in the field of customs affairs;

2) if the declarant, on the day of filing a temporary declaration for goods, has been carrying out foreign economic activity for at least one year, within the framework of which he imported goods into the Russian Federation (exported goods from the Russian Federation) at least 12 times.

4. Compliance with the conditions specified in paragraphs 1 and 2 of part 3 of this article is not required in relation to goods transported by pipeline transport, as well as in relation to goods whose declarants are authorized economic operators or persons who paid for the year preceding the date of submission of the temporary declaration on goods, the amount of customs duties and taxes in the amount of more than 100 million rubles.

5. After the actual export of goods from the customs territory of the Customs Union, the declarant is obliged to submit one or more complete and duly completed customs declarations for all goods exported outside the customs territory of the Customs Union. Submission of one or more complete and duly completed declarations for goods 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 declaration for goods is taken into account. Upon a reasoned written request from the declarant with the permission of the customs authority, the deadline established by the customs authority for filing a complete declaration for goods may be extended. The deadline for filing a complete declaration for goods in relation to 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, and in relation to goods that are subject to export customs duties or to which restrictions apply; the specified period cannot exceed six months.

6. In a temporary declaration for goods, 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 of the Customs Union, as well as based on the consumer properties of the goods provided for by the terms of the foreign economic transaction and the procedure for determining their price on the day of filing a temporary declaration for goods. Departure of goods in quantities exceeding those declared in the temporary declaration for goods is not allowed.

7. When using a temporary declaration for goods, restrictions apply on the day of registration of this declaration by the customs authority. Export customs duty rates are applied on the day of actual export of goods from the customs territory of the Customs Union. The day of actual export of goods is considered to be the date when the customs authority located at the place of departure of goods from the customs territory of the Customs Union places technological marks on transport (carriage) or other documents authorizing the departure of goods.

8. The obligation to pay export customs duties in respect of goods declared in accordance with this article arises for the declarant from the moment the temporary declaration for goods is registered by the customs authority and from the moment the full declaration for goods is registered by the customs authority.

9. The obligation to pay export customs duties in respect of goods declared in accordance with this article is terminated by the declarant in the cases established by paragraph 2 of Article 80 of the Customs Code of the Customs Union, as well as in the case of payment of export customs duties in full.

10. Export customs duties are payable:

1) when submitting a temporary declaration for goods - before the release of goods in accordance with the declared customs procedure;

2) when submitting a complete declaration for goods - simultaneously with the submission of a complete declaration for goods.

11. Export customs duties are payable:

1) when submitting a temporary declaration for goods - in an amount calculated based on the volume and (or) value of exported goods declared in the temporary customs declaration at the time of filing the temporary declaration for goods;

2) when submitting a full declaration for goods - in an amount calculated on the basis of the actually exported volume of goods and (or) the cost of actually exported goods, taking into account the amounts of export customs duties paid when submitting a temporary declaration for goods.

12. Export customs duties are paid based on the rates in effect on the day of registration of the temporary declaration for goods. Additional payment of the amounts of export customs duties when submitting a full declaration for goods is carried out if the amount of export customs duties payable increases as a result of clarification of the information specified in part 6 of this article and (or) an increase in the rate of customs duty subject to application in accordance with part 7 of this article articles, or changes in the foreign currency exchange rate on the day of registration of the full declaration of goods. Penalties are not charged in this case. Refund of overpaid or overcharged amounts of export customs duties, including in the event of a reduction in the amounts of export customs duties payable as a result of clarification of the information specified in part 6 of this article and (or) a reduction in the rate of customs duty subject to application in accordance with part 7 of this article, or changes in the foreign currency exchange rate on the day of registration of the full declaration of goods, are carried out in accordance with Chapter 17 of this Federal Law.

13. If, when applying periodic temporary customs declarations, information about the recipients of goods changes, the declarant submits a full declaration for the goods in accordance with such changes. In this case, the number of complete declarations for goods submitted must correspond to the number of foreign trade contracts.

14. If, before the expiration of eight months, and in relation to goods that are subject to export customs duties or to which restrictions are applied, before the expiration of six months from the date of registration of the temporary declaration for goods, such goods are not exported from the customs territory of the Customs Union, the temporary declaration for goods , in which such goods were declared for export, is considered not submitted.

Conclusion

Declaration is an operation that is an integral part of the procedure for placing goods and vehicles under a certain customs regime or upon completion of such a regime. The essence of the declaration is to submit in the prescribed form to the customs authority information about goods and vehicles moved across the customs border of Russia, goods and vehicles that have already been moved across the customs border, the customs regime of which is changing, as well as about other goods and vehicles that are subject to declaration.

Declaration of goods is carried out by declaring to the customs authority in a customs declaration or in another way provided for by the Labor Code of the Russian Federation, information about the goods, their customs regime and other information necessary for customs purposes.

The form of declaration is determined by the Federal Customs Service of Russia in accordance with the Labor Code of the Russian Federation and other legal acts of the Russian Federation (Article 124) and can be written, oral, electronic or implicit.

Submission of the customs declaration and submission of the necessary documents is carried out in accordance with the procedure provided for by the Code and regulatory legal acts of the Federal Customs Service of Russia, to the customs authority authorized to accept customs declarations.

One of the leading areas for improving the procedure for declaring goods is to simplify customs control operations. Today, electronic declaration via the Internet is part of the Federal target program"Electronic Russia". It is aimed at optimizing customs clearance and improving customs administration and is focused on the use of new technologies such as preliminary information and electronic declaration.

Bibliography

1. Andriashin H., Svinukhov V., Balakin. Customs law. - M.: 2008

2. Bakaeva O.Yu. Lecture notes on customs law. M., 2009

3. Bekyashev K.A. Customs law. Textbook. M., 2007.

4. Bogomolova A.A. Customs law. Lectures. M., 2008

5. Borozna A.A. Customs law. Lecture course. M., 2008.

6. Berkov E.A., Galanzhi E.F. "A textbook to help students studying customs." - M., 2008

7. Large legal dictionary / Ed. AND I. Sukhareva, V.D. Zorkina, V.E. Krutsnikh. - M.: Infra - M, 2007

8. Gabrichidze B.N. Russian customs law. Textbook for universities. - M.: NORMA-INFRA. - 2007.

9. Galuzo V.N., Eriashvili N.D., Kilyaskhanov I.Sh., Kizlyk A.P. Tutorial. - M., 2008.

10. Draganov V.G. Fundamentals of customs: Textbook: Russian Customs Academy under the Federal Customs Service of the Russian Federation. M., 2008

11. Zavrazhnykh M.L. Customs law. M., 2009.

12. Commentary on the Customs Code of the Russian Federation. Ed. A.N. Kozyrina. Prospekt Publishing House, 2009

13. Kozyrin A.N. Customs law of Russia. A common part. - M.: 2009

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Article 212. Incomplete declaration of goods

1. If the declarant (including a declarant who does not have the status of an authorized economic operator) does not have all the information necessary to fill out the customs declaration for reasons beyond his control, it is permitted to submit an incomplete declaration for goods, provided that it contains the information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with prohibitions and restrictions, as well as allowing the identification of goods based on the totality of their quantitative and qualitative characteristics.

2. When submitting an incomplete declaration for goods, the declarant accepts the obligation to submit 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 registration of the incomplete declaration for goods by the customs authority.

3. For goods of the Customs Union, 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 registration of the incomplete declaration for goods by the customs authority.

4. If the customs authority registers an incomplete declaration for goods, the same requirements and conditions of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs are applied, including the procedure for calculating and paying customs duties, which apply if a complete and properly completed declaration is initially submitted. declaration of goods.

1. When the same goods are regularly moved across the customs border of the Customs Union by the same person in the manner and under the conditions provided for in this article, any person who can act as a declarant is allowed to submit a periodic declaration for goods for all goods, imported into the Russian Federation (exported from the Russian Federation), during the delivery period not exceeding 30 calendar days.

2. For the purposes of applying this article, the delivery period is the period declared by the declarant, during which it is planned to:

1) present goods imported into the Russian Federation to the customs authority;

2) ship goods exported from the Russian Federation (hand over the goods to the carrier who will carry out the international transport of goods, or to the first carrier when carrying out the international transport of goods with reloading (transshipment) to another vehicle for the purpose of their export).

3. For the purposes of applying this article, goods are considered the same if they have the same name and the same classification code according to the Commodity Nomenclature of Foreign Economic Activity.

4. Goods are considered to be regularly moved by a person across the customs border if this person makes three or more deliveries of the same goods within 30 calendar days.

5. A consignment of goods that can be declared in a periodic declaration for goods is goods that meet the conditions specified in parts 3 and 4 of this article, the customs declaration of which is carried out in the same customs authority and which are imported into the Russian Federation or exported from of the Russian Federation for the fulfillment of obligations under one agreement concluded during a foreign economic transaction, or under one permit for the processing of goods when declaring processed products, or under a unilateral foreign economic transaction, or without completing any transaction, regardless of the number of individual deliveries during the declared delivery period not exceeding 30 calendar days.

6. When customs declaring goods by submitting a periodic declaration for goods, import customs duties are paid simultaneously with the filing of such a declaration based on the rates in force on the day of its registration.

7. When customs declaring goods by submitting a periodic declaration for goods, the foreign exchange rate and restrictions on the day of its registration by the customs authority are applied.

8. Periodic customs declaration is carried out by submitting to the customs authority a periodic declaration for goods for one batch of goods, determined in accordance with Part 5 of this article, no earlier than 15 days before the start of the declared delivery period.

9. 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 the restrictions established in accordance with the customs legislation of the Customs Union, as well as allowing the identification of the declared goods based on the totality of their quantitative and qualitative characteristics.

10. The declarant is obliged to declare to the customs authority in the form established by the federal executive body authorized in the field of customs affairs, updated information about the goods declared in the periodic declaration for goods:

1) no later than 10 working days after the end of the delivery period when declaring imported goods;

2) no later than two months after the actual export of the entire consignment of goods declared in the periodic declaration for goods, when declaring the exported goods.

11. The exported goods declared in the periodic declaration for goods must be actually exported within three months after the end of the delivery period. Departure of goods in quantities exceeding those declared in the periodic declaration for goods is not allowed.

12. A periodic declaration for goods is considered not filed if the goods contained in the consignment declared in such a declaration:

1) were not actually exported within the period specified in Part 8 of this article;

2) are not presented to the customs authority that accepted the periodic declaration for goods during the declared delivery period.

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

14. An authorized economic operator carrying out production activities has the right to carry out periodic customs declaration of foreign goods after their importation into the Russian Federation in accordance with the provisions of this article with the following features:

1) the periodic declaration for goods may indicate all goods that arrived at the address of the authorized economic operator during the period from the first delivery of goods until the expiration of the period for their temporary storage, and in the case of the release of goods before the submission of the declaration for goods - until the expiration of the period for submission declarations for goods;

2) a periodic declaration for goods can be submitted for goods placed under customs procedures for processing in the customs territory or processing for domestic consumption.