Customs declaration - registration procedure and pitfalls. Incomplete, periodic, temporary periodic declaration of goods

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Incomplete, periodic, temporary periodic declaration of goods

Introduction

Goods and vehicles moved across the customs border Russian Federation 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 Vehicle ah, 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 cargo customs declaration- GTD.

The oral declaration form is used when moving goods by individuals in accompanied luggage and hand luggage. Legislator in Article 286 Customs Code The Russian Federation, for example, established that the declaration of goods not listed in paragraph 2 of this article, carried 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 to the subjects entrepreneurial activity and 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 customs authority written confirmation of the acceptance of such documents is issued 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 present Federal Law 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 such goods as cultural values, 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 a 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. Check procedure electronic signature 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 legal capacity of this person to carry out customs operations, once upon 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 the declarant of goods is individual;

4) certificate of state registration 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 electronic document, the documents specified in part 5 of this article are submitted to the customs authority, and the customs authority issues confirmation of the 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 filing a goods declaration.

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 permanent place residence in the Russian Federation, possessing the characteristics provided for in subparagraph 1 of 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. Rights and obligations of the declarant during customs declaration and performance of other customs operations necessary for placing goods under customs procedure, 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 by 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 the customs duties and taxes payable when placed under the customs procedure of release for internal consumption were paid, after their arrival in the Russian Federation may be presented to the customs authority located in the place , close to State border 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 customs duties, taxes, the amounts of customs duties and taxes paid during preliminary customs declaration can 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 effect 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.

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. The use 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 the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, as well as compliance with the conditions of customs procedures and carrying out 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;

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 course changes foreign currency 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 integral part procedures for placing goods and vehicles under a certain customs regime or upon termination 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 customs declaration and presentation necessary documents 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

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35. Declaration of goods. Incomplete customs declaration. Temporary periodic declaration of exported goods of the customs union.

Incomplete customs declaration

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 goods, calculations and payments 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.

Periodic temporary declaration of Russian goods It is allowed to use periodic temporary declaration of goods of the Customs Union, during the export of which the declarant cannot provide the exact information necessary for customs clearance, in accordance with the usual management foreign trade.

The simplified procedure for declaring goods of the Customs Union is applied if this does not interfere with the customs control and does not exempt the declarant from compliance with the requirements and conditions established by the norms of the Customs Union legislation, as well as the provisions of the Customs Code of the Customs Union and other regulations, in terms of timely and complete payment of customs duties, compliance with established prohibitions and restrictions, as well as compliance with customs regimes.

After the actual departure of the goods of the Customs Union from the customs territory of the Customs Union, the declarant submits a complete and properly completed customs declaration for all Russian goods exported during a certain period of time. Submission of such TD is carried out within the period established by the declarant, provided that such period is approved by the customs authority. It is possible to extend the deadline for filing a complete customs declaration based on a reasoned request of the declarant by decision of the customs authority.

The deadline for submitting a complete TD for goods in relation to goods that are not subject to export customs duties or to which restrictions are not applied cannot exceed 8 months from the date of registration of the declaration by the customs authority, and in relation to goods that are subject to export customs duties or to which restrictions apply restrictions, the specified period cannot exceed 6 months.

In the temporary customs declaration it is allowed to indicate the following information:

Based on the intentions to export an approximate amount of customs union goods during the declared delivery period; - conditional customs value, determined by the planned number of customs goods to be exported; - based on the conditions provided foreign economic transaction consumer properties of goods of the Customs Union and the procedure for determining their price on the day of filing a temporary customs declaration.

Departure of goods in quantities exceeding those declared in the temporary declaration for goods is not allowed.

When using a temporary customs declaration, prohibitions and restrictions of an economic nature established by the legislation of the Customs Union are applied on the day such a declaration is accepted by the customs authority. Rates of customs duties are applied on the day of actual export of goods from the customs territory of the Customs Union, established Decree of the Government of the Russian Federation of December 28, 2004 No. 863.

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

· necessary for the release of goods;

· necessary for the calculation and payment of customs duties;

· confirming compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

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

The declarant has the right to rely on the use of this method of customs declaration only if, for reasons beyond his control, the declaration of all information necessary for customs declaration is not possible.
Subsequent submission of missing information is carried out in following dates, established by the customs authority:

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

· for Russian goods – no more than eight months (from the date the customs authority accepted the incomplete customs declaration).

When using an incomplete customs declaration (as well as a preliminary customs declaration of goods), the requirements of customs legislation are applied, as well as the procedure for calculating customs duties, as when submitting a complete and properly completed customs declaration.
Periodic customs declaration
Periodic customs declaration allows you to submit one customs declaration for all goods moved across the customs border by the same person within a certain period of time.
Periodic customs declaration is applicable both to foreign goods imported into the customs territory of the Russian Federation and to exported Russian and foreign goods.
During periodic customs declaration of goods the following must be observed:

· deadlines for temporary storage of goods;

· deadlines for payment of customs duties and taxes.

Based on paragraph 3 of Article 68 of the Labor Code of the Russian Federation, periodic customs declaration of foreign goods imported into the Russian Federation is classified as a simplified customs clearance procedure.
In accordance with the order of the Ministry of Economic Development of Russia dated January 27, 2005 No. 9 “On approval of the Procedure for establishing special simplified customs clearance procedures for individuals» periodic customs declaration is used in the following cases:

· preliminary declaration of goods with the submission of an incomplete or incomplete periodic customs declaration;

· declaration of goods under customs control in the warehouse (warehouses) of the Applicant, with the submission of periodic customs

Periodic temporary declaration of Russian goods(Article 138 of the Labor Code of the Russian Federation)
This method of customs declaration is provided exclusively for the export of Russian goods (for a certain period of time) in cases where the declarant cannot provide accurate information for the purposes of customs clearance, in accordance with the normal conduct of foreign trade.
In comparison with incomplete customs declaration (Article 135 of the Labor Code of the Russian Federation), missing information during periodic temporary declaration includes, in particular, information necessary for the calculation and payment of customs duties. For example, 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 stipulated terms of a foreign economic transaction, consumer properties of Russian goods and the procedure for determining their price on the day of filing a temporary customs declaration.
A complete and properly completed customs declaration is submitted for all Russian goods exported during a certain period of time. The deadline for submitting a complete and properly completed customs declaration is declared by the declarant, but is finally established by the customs authority. In this case, both the application and the establishment of specific deadlines for filing a full declaration are possible only within the time limits provided for in the Labor Code of the Russian Federation (90 days from the day following the day of expiration of the time period for export of the declared goods).
In turn, the period of time for the export of Russian goods declared under a temporary customs declaration is set within the following limits:

· up to four months from the date of acceptance of the temporary customs declaration (with the possibility of extension given period for another four months);

· within one calendar month for Russian goods subject to export customs duties or to which prohibitions and restrictions apply, established by law Russian Federation on state regulation of foreign trade activities.

Preliminary declaration of goods.
Preliminary customs declaration allows you to submit a customs declaration for foreign goods in one of following cases:

· before the arrival of goods into the customs territory of the Russian Federation;

· until the completion of internal customs transit of goods.

In both cases of filing a preliminary customs declaration, the goods must be presented to the customs authority that accepted the customs declaration within 15 days from the date of its acceptance.
If this deadline is not met, the customs declaration is considered not submitted (clause 4 of Article 130 of the Labor Code of the Russian Federation). So, for example, if the imported goods are declared at the “border” customs authority, that is, at the place of arrival in the customs territory of the Russian Federation, then a preliminary customs declaration is submitted no more than 15 days before the arrival of the goods. In cases where the goods are cleared at the “internal” customs authority, the preliminary customs declaration must be submitted no more than 15 days before the expected completion of internal customs transit.
When applying preliminary declaration, the release of goods is carried out after their presentation to the customs authority.
The advantages of preliminary customs declaration are that:
a) the verified preliminary customs declaration can be used (taking into account the amounts of customs duties paid) as single document, when applying customs procedures in relation to imported goods (internal customs transit, temporary storage); b) as a rule, the release of goods is carried out after their presentation to the customs authority, that is, immediately.

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 declaring certain types of 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 for customs officials to have special knowledge about such goods 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, and 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 the electronic system of the 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. Certification 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 of a 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 an 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 may be a legal entity located 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 with permanent residence in the Russian Federation , possessing the characteristics provided for in subparagraph 1 of 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 the customs duties and taxes payable when placed under the customs procedure of release for internal consumption were paid, after their arrival in the Russian Federation may be presented to the customs authority located in the 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

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 customs duties or to which prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, this period cannot exceed one calendar month, and a temporary customs declaration is accepted by the customs authority no earlier than 15 days before the start of this period.

In a temporary customs declaration, it is allowed to declare information based on the intention to export an approximate amount of Russian goods during a certain period of time, a conditional customs value (assessment) determined according to the amount of Russian goods planned for movement across the customs border, as well as based on the conditions stipulated by the foreign economic transaction consumer properties of Russian goods and the procedure for determining their price on the day of filing a temporary customs declaration.

The departure of Russian goods from the customs territory of the Russian Federation in quantities exceeding those declared in the temporary customs declaration is not allowed.

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.

Customs declaration - registration procedure and pitfalls. Incomplete, periodic, temporary periodic declaration of goods

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