home Converter Declaration of goods transported across the customs border. Procedure for declaring goods transported by individuals

Declaration of goods transported across the customs border. Procedure for declaring goods transported by individuals

Any goods moved through customs border RF individuals, are subject to declaration.

Goods can be declared by the individual himself (both Russian and foreign), as well as by a person acting on the basis of a power of attorney (carrier, customs broker).

If the goods are transported by a minor under the age of 16, the goods can be declared by one of the parents, adoptive parents, guardians or trustees accompanying him, and in case of organized departure (entry) of a group of minors - by the leader of the group.

Goods transported in accompanied luggage are declared at the checkpoint. When declaring in writing, a passenger customs declaration TD-6 is submitted. The form and procedure for filling it out are approved by the Order of the Federal Customs Service of the Russian Federation.

Simultaneously with TD-6, depending on the circumstances, the following is submitted to confirm the stated information:

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

2. a document confirming the adoption, guardianship, trusteeship of a minor (if the goods are declared by this person on behalf of the minor);

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

4. transport (shipping) documents (waybills, luggage receipts, etc.);

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

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

7. other documents, including those confirming their purpose for personal needs (if necessary).

When declaring goods orally, such documents are presented only at the request of an official.

Declaration of goods transported in unaccompanied baggage is carried out by submitting a simplified form of Application (or customs declaration in the case of declaration of goods by another person by proxy) to the customs office at the place of residence.

When moving goods in accompanied luggage, the TD-6 declaration is submitted simultaneously with the presentation of the goods.

When moving goods in unaccompanied baggage or sending them to an individual, the Application is submitted within 15 days from the date the carrier presents the goods to the customs authority at the place of residence or registration of the person.

In relation to goods transported across the customs border in unaccompanied baggage, a customs declaration must be submitted when importing goods into the customs territory of the Russian Federation within the time limits specified in Art. 129 of the Labor Code, and during export - simultaneously with the presentation of goods to the customs authority.

In this case, information about the presence of unaccompanied baggage is indicated in the passenger customs declaration TD-6, issued at the checkpoint when crossing the border.

Along with the application, the same set of documents is submitted as when registering accompanied baggage at the checkpoint (listed above), and in addition, a copy of the passenger customs declaration TD-6 (where accompanied baggage is declared and the presence of unaccompanied baggage is indicated) must also be submitted to imported goods with a customs authority's release mark.

If an individual does not have a declaration TD-6, in which the accompanied baggage was declared, with checkpoint marks, during customs clearance of unaccompanied baggage it is considered that the accompanied baggage contained goods, the value or quantity of which corresponds to the maximum standards for duty-free import, unless the person proves reverse (i.e. benefits for duty-free import are considered used and for imported goods you will have to pay customs duties in terms of exceeding duty-free import standards).

The procedure for filling out the passenger customs declaration determines the rules for filling out the passenger customs declaration TD-6 by an individual.

The person declaring the goods fills out the Declaration in two copies, indicating in the columns of the Declaration the exact information about the goods transported across the customs border of the Russian Federation and other information necessary for customs purposes.

Entries are made in pen clearly and legibly in Russian or English.

Any changes and additions made to the Declaration must be signed by the person declaring the goods and certified by the official of the customs authority performing customs clearance by affixing a personal numbered seal and signature.

The person declaring the goods indicates the required information in the Declaration by crossing out the appropriate boxes.

The “entry”, “exit” and “transit” squares indicate the direction of movement of goods by an individual crossing the customs border of the Russian Federation. When moving goods in transit, the person declaring the goods also indicates the direction of movement, crossing out, in addition to the “transit” square, another square - “entry” or “exit”.

In paragraph 1 of the Declaration, the person declaring the goods indicates information about himself, details of a passport or other document proving his identity, and in the line “Quantity” - the number of persons under sixteen years of age (if any) and traveling with him.

Subclause 2.1 of clause 2 of the Declaration indicates the presence or absence of goods carried by an individual in accompanied luggage, including hand luggage. If they are available, in the line “Number of pieces” of subclause 2.1 of clause 2 of the Declaration, the total number of pieces of baggage is indicated in numbers.

Subclause 2.2 of clause 2 of the Declaration indicates the presence or absence of goods carried in unaccompanied baggage by an individual.

If there is a car (vehicle) transported as goods as unaccompanied luggage, information about it is indicated in subclause 4.2 of clause 4 of the Declaration.

Subclause 3.1 of clause 3 of the Declaration indicates information about the transferred cash foreign currency and (or) currency of the Russian Federation, traveler's checks, foreign and (or) domestic securities in documentary form, precious metals in any form and condition, precious stones.

Subparagraphs 3.2 - 3.12 of paragraph 3 of the Declaration indicate whether an individual has goods that are subject to declaration in writing in accordance with the legislation of the Russian Federation, in addition to those specified in subclause 3.1 of clause 3 of the Declaration.

1) details of the goods declared in subparagraphs 3.2 - 3.11 of paragraph 3 of the Declaration - details of permits, quantity, cost of goods (in Russian currency, US dollars or euros);

2) about goods subject to declaration in writing in accordance with the legislation of the Russian Federation, in addition to those declared in subparagraphs 3.1 - 3.12 of paragraph 3 of the Declaration;

3) about goods that are not subject to declaration in writing (at the request of an individual).

Subclause 4.2 of clause 4 of the Declaration contains detailed information about cars ( Vehicle ah), stated in subparagraph 3.12 of paragraph 3 of the Declaration, to indicate the direction and purpose of movement of cars (vehicles).

If goods subject to written declaration are moved across the customs border of the Russian Federation by a minor, information about these goods is indicated in the Declaration of the person accompanying him (one of the parents, adoptive parents, guardian or trustee). A group of minors unaccompanied by parents - the group leader indicates in his Declaration.

In this case, it is allowed for the group leader to declare information about goods transported by a group of minors in any form in a separate list, broken down by goods for each minor. This list is an integral part of the Group Leader’s Declaration.

When accepting the Declaration, the customs official affixes a personal numbered stamp on the date of completion of the Declaration indicated by the person declaring the goods.

The customs official who accepted the Declaration draws a solid line around the entries made by the individual in subparagraphs 3.1 of paragraph 3 and 4.1 of paragraph 4 of the Declaration in order to avoid the possibility of subsequent additions and corrections.

In the column “For official notes”, after checking the Declaration, the customs official makes a record of the decision to release the goods on two copies of the Declaration, certifies the record with a personal numbered seal and hands one copy to the individual moving the goods. The second copy is stored at the customs authority that carried out the customs clearance, in accordance with the procedure and period established for storing customs declarations.

In the column “For official notes” of the Declaration, the customs official indicates information about the notification of the customs authority by an individual about the presence of goods transported in unaccompanied baggage, putting the mark “NB” and the details (date and registration number) of transport (shipment) documents, as well as other information necessary for customs purposes. If an individual fails to provide transport (transportation) documents, the specified marks are not affixed.

A copy of TD-6 with marks from the customs authority, which is returned to an individual, may be useful to confirm the identity of the goods when re-importing/exporting temporarily exported/imported goods, to confirm the export of previously imported currency, when moving unaccompanied baggage, etc.

Declaration is an integral part of customs clearance of goods and involves providing customs authorities with accurate and necessary information about goods transported across the border. Customs procedure declaration of goods is carried out in accordance with the norms of the Customs Code and decisions of the Commission Customs Union. The procedure depends on the type of declaration (for a vehicle, for goods, a declaration for passengers or a transit declaration).

Forms for declaring goods crossing the border of the Customs Union

The method of declaring information about goods and vehicles placed under customs control determines the type of media necessary information. Legislatively valid forms for declaring goods are:

written;
oral;
electronic.

Customs declaration mainly occurs in in electronic format. For individuals moving goods across the border, a more acceptable form is an oral declaration and its conclusive form.

Transfer of information about cargo on electronic media occurs through the exchange of information between the declarant and official customs authority. The declaration is certified by an electronic digital signature (electronic digital signature).

The obligatory actions of the declarant are:

submission of a completed declaration with a package of necessary documentation attached to customs Department;
presentation of declared goods (at the request of the customs authority);
payment of fees, duties and taxes according to the rates;
assistance to customs specialists in the clearance process.

When going through the customs declaration procedure, the subject of foreign trade activities may receive confidential, banking or commercial information that should not be disclosed.

Simplified customs clearance procedure

At customs it is used when importing/exporting special goods:

Necessary for the elimination of accidents, disasters, natural disasters.
With a limited shelf life.
Living creatures (animals and birds).
Materials with radioactive properties.
Information messages for the media.
For the needs of the highest bodies of the legislative, judicial and executive branches of government.

The simplified procedure for registering goods provides for the possibility of declaring them upon presentation of only shipping documents at customs. Required condition registration is the presence in them of information about the recipient, carrier and sender. The name, origin, cost and quantity of the goods must also be reflected in the documentation.

Features of declaring goods transported by individuals

The declaration procedure involves the use of a system of two corridors for processing exported/imported goods – “red” and “green”.

If a private person moves goods across the border of Russia (CU), subject to mandatory declaration– the procedure involves filling out a declaration. In this case, the customs officer is presented with both the declaration itself and the declared goods.

Such items can be: cash checks (money) in the amount of ≥ 10 thousand US dollars, bills and others securities, personal use goods weighing more than 50 kg and costing 10,000 Euros or more, and other goods, a list of which can be found on the official customs website.

Moving along the “green corridor”, an individual confirms that there are no goods subject to declaration in the baggage transported across the Russian border (CU).

State educational institution higher professional education

RUSSIAN CUSTOMS ACADEMY

Department of organization customs control

COURSE WORK

In the discipline "Organization of customs control of goods and vehicles"

on the topic: "Improving declaration forms used for customs clearance of goods and vehicles moved across the customs border Russian Federation"

Completed by: third-year full-time student of the Faculty of Customs Affairs, group T061 Yakunina A.V.

Scientific supervisor: Shishkina O.V., associate professor

Moscow 2009

Introduction

1.1 Concept of declaration

1.2 Places of declaration

1.3 Subjects of declaration

Chapter 2. Improving declaration forms

2.1 General concept about declaration forms. Kinds

2.2 Improving the written form of declaration

2.3 Improving the electronic declaration form

2.4 Improving other forms of declaration

Conclusion

List of sources used

INTRODUCTION

After the collapse of the USSR, the Russian Federation, faced with a number of problems, lagged behind the developed countries of the West to a certain extent. The process of improving legislation (not only customs) is planned and is not associated with social upheavals that led to serious consequences. Not having personal experience in rule-making activities that meet the needs of modern law society, Russia began to actively apply legal norms Western countries. Improvement legislative framework aimed at achieving world class standards. This will allow Russia to become an active participant in international economic relations.

Part of international economic relations is world trade. In this case, the customs service and customs legislation play two roles: firstly, it is necessary to simplify customs formalities to speed up trade turnover Secondly, it is necessary to organize an effective fight against the illegal movement of goods and prevent the import of low-quality products. Of course, the range of areas of cooperation between customs services around the world is wider, but we believe these two areas are the most important. Simplification of customs clearance should not be accompanied by a decrease in the quality of customs control.

The presented work is an attempt to analyze declaration forms as an integral part of customs clearance. The main attention will be paid to the use of old and improvement of new declaration forms. The relevance of this work is connected precisely with the improvement of existing forms of declaration. The Customs Code of the Russian Federation in Article 124 establishes four forms of declaration:

1. Written;

2. Oral;

3. Electronic;

4. Conclusive.

The object of the study is declaration forms. Purpose course work is the analysis of declaration forms. Achieving this goal is carried out through solving the following tasks:

1. Characteristics of declaration forms

2. Definition distinctive features types and forms of declaration;

3. Determination of the main directions for improving declaration forms.

1.1 The concept of declaration

declaration is integral part customs clearance. The Customs Code does not give an exact definition of declaration, but determines that the 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, in written, oral, electronic or conclusive form, information about the goods, their customs regime and other information necessary for customs purposes (Article 124 of the Labor Code of the Russian Federation).

The significance of the declaration is due to the fact that:

1. Declaration is a procedure legal registration movement of goods across the customs border of the Russian Federation;

2. Declaration provides customs authorities with information about goods necessary for subsequent customs control.

3. The results of declaration of goods and vehicles can be used officials customs authority for various purposes: law enforcement (to combat smuggling and other violations of customs rules), tax (as a tax return), for administrative regulation of foreign economic activity (for the purpose of quotas, licensing, etc.), organizing other types of government control at the customs border (veterinary, phytosanitary, environmental, radioactive, etc.), maintaining foreign trade (customs) statistics, etc.

Goods are subject to declaration to customs authorities:

1) when moving them across the customs border;

2) when the customs regime changes;

3) in other cases established by the Customs Code: Article 183 – declaration of waste in the processing mode on the customs territory, Article 184 – declaration of residues in this mode, Article 247 – declaration of waste in the destruction mode, Article 391 – declaration of goods, illegally imported into the customs territory of the Russian Federation.

Declaration begins at the moment of submission to the customs authority by the declarant or a broker on his behalf of a declaration and a set of documents confirming the information stated in the declaration, and ends after registration (assignment registration number) declarations.

The deadline for filing a customs declaration is determined by Art. 129 Labor Code of the Russian Federation. A customs declaration for goods imported into the customs territory of the Russian Federation is submitted no later than 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of the customs customs procedure, if the declaration of goods is not made at the place of their arrival. Customs legislation defines exceptions to this rule:

1. Release of goods before filing a customs declaration (Article 150 of the Labor Code);

3. Customs clearance goods sent internationally postal items(Article 293 of the Labor Code).

If for collection necessary documents and information, the declarant needs additional time, then upon a reasoned request from the declarant in writing, the customs authority extends the deadline for filing a customs declaration, but not more than 45 days (clause 5 of Article 131 of the Labor Code). Extension of the deadline for filing a customs declaration should not lead to a violation of the temporary storage period of goods.

A customs declaration for goods exported from the customs territory of the Russian Federation is submitted before their departure from the customs territory of the Russian Federation, with the exception of the declaration of goods transported along power lines (Article 314 of the Labor Code of the Russian Federation).

Types of declaration:

1. Incomplete declaration (Article 135 of the Labor Code);

2. Preliminary declaration (Article 130 of the Labor Code);

3. Periodic declaration (Article 136 of the Labor Code);

4. Periodic temporary declaration (Article 138 of the Labor Code).

An incomplete customs declaration is submitted in the event (Article 135 of the Labor Code) if the declarant does not have all the information necessary to fill out the customs declaration for reasons beyond his control, if the information stated in it is sufficient for the release of goods, calculation and payment of customs duties, identification of goods according to the totality of their quantitative and quality characteristics, if the declarant has accepted the obligation to provide the missing information and documents within the period established by the customs authority. The requirements and conditions of customs legislation in relation to an incomplete customs declaration apply the same as in relation to a complete and properly completed customs declaration (deadlines for filing, place of declaration, procedure for calculating and paying customs duties, etc.).

Preliminary declaration of foreign goods is carried out with the submission of copies of transport or commercial documents. Comparison of originals and copies of documents is carried out, if necessary, after the goods arrive in the customs territory of the Russian Federation.

Permission from the customs authorities to use one customs declaration as a periodic one is issued provided that the same person regularly moves goods across the customs border. If the same goods are moved, the periodic declaration is valid for one year. Periodic declaration applies to both Russian and foreign goods.

Periodic temporary declaration is applied to exported Russian goods. Its content is similar to an incomplete declaration - the temporary customs declaration does not contain information that cannot be provided when exporting goods in accordance with the usual procedures foreign trade. The missing information must be provided after the export of Russian goods from the customs territory. The differences are in the conditions:

1. The period of time during which Russian goods declared using a temporary declaration are expected to be exported is determined by the declarant;

2. If Russian goods are subject to export customs duties or are subject to prohibitions and restrictions established in accordance with the legislation of the Russian Federation on government regulation 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;

3. 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 the export of declared goods, etc.

The document has become invalid or cancelled.

“Customs Code of the Customs Union” (as amended on May 8, 2015) (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17)

TK TS Article 355. Customs declaration of goods for personal use

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

2. The following are subject to customs declaration in writing:

1) goods for personal use, transported in unaccompanied baggage or delivered by the carrier to an individual;

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

3) goods for personal use, transported by any means, including temporarily imported, the cost and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs duties, established by an international treaty of the member states of the customs union;

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

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

(as amended by the Protocol dated April 16, 2010)

(see text in the previous edition)

6) cultural values;

7) goods for personal use imported in accompanied luggage, if the individual transporting them has unaccompanied luggage;

8) other goods determined by the customs legislation of the customs union.

3. Customs declaration of goods for personal use is carried out in writing using a passenger customs declaration.

The form of the passenger customs declaration, the procedure for filling it out, submitting and registering it are determined by a decision of the Customs Union Commission.

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

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

6. When moving across the customs border coffins with bodies (remains) and urns with ashes (ashes) of the deceased, customs declaration is carried out by submitting an application in any form by the person accompanying the coffin with the body (remains) or urns with ashes (ashes) of the deceased, with a presentation documents specified in parts two and three of this paragraph.

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

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

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Introduction

2.4 Features of declaring goods and vehicles

3. Analysis of the application of the goods declaration using the example of Irkutsk customs

4. Ensuring safe working conditions when working on VD and PC

4.1 Lighting requirements

4.2 Requirements for the organization and equipment of workplaces with VDT and PC

4.3 Work and rest schedule when working with VDTs and PCs.

4.4 A set of exercises to relieve fatigue from working with VDTs and PCs

4.5 Fire safety

Conclusion

List of sources used

Appendix A Declaration of Goods

Appendix B Additional sheet to the declaration of goods

Introduction

Modern economic development characterized by a pronounced tendency to integrate national economies into intercountry regional ones, the desire to create extensive free trade zones, to increase the role of international agreements on the exchange of goods and services, on the movement financial resources. A financial market is beginning to take shape with uniform rules regulating the turnover of both material assets and financial assets. National economies in all countries are becoming open to a certain extent and are being included in the global division of labor and international competition.

External economic relations have become objectively conditioned and turned into most important factor economic growth. In many countries, they are the ones who determine the state of the national economy, and this trend will intensify in the future.

Currently, foreign economic activity in Russia is developing at a rapid pace. One of the main institutions of customs affairs is customs declaration and is a set of legal norms that determine the sequence of activities aimed at ensuring the movement of goods and vehicles by authorized persons across the customs border of the Customs Union.

In connection with the increase in trade turnover of the Russian Federation with other countries of the world, as well as the growing pace of economic development, the question becomes particularly relevant documentation foreign economic transactions and the formation of a package of documents necessary for the movement of goods across the customs border of the Customs Union. Thus, the relevance of the topic under consideration is undeniable, and is also theoretically and practically significant.

The purpose of the work is to consider the features of declaring goods and vehicles moved across the customs border.

The subject of the study is the theoretical and practical aspects of declaring goods and vehicles.

The object of the study is the activities of declarants who declare goods and vehicles using a goods declaration.

To achieve this goal, the following tasks are set in the work:

Determine the legislative basis for the use of customs declarations;

Consider the features of the institution of declaration of goods and vehicles;

Explore legal status declarant;

Analyze the market for goods and services that determine the use of customs declarations;

Identify problematic issues that arise during customs declaration of goods and vehicles.

1. Legal acts governing the use of declarations for goods in customs affairs

Today, the activities of the customs authorities of the Russian Federation are carried out in accordance with the recommendations of the World Customs Organization, the customs legislation of the Customs Union and national customs legislation. Basic regulations, providing the legal basis for the application of customs documents that guide the Russian Customs Service, are given below:

Kyoto Convention (1999);

WTO Framework of Standards (2005);

Customs Code of the Customs Union;

Federal Law “On Customs Regulation in the Russian Federation”;

Agreements of the countries of the customs union and Decisions of the Eurasian Economic Commission;

Regulatory acts of the Federal Customs Service of Russia.

The above acts relate to legislation that defines the main provisions and requirements within the framework of activities in the customs field. At the same time, the implementation of certain provisions of these acts may be based on other laws, decrees of the President of the Russian Federation, governing documents of other departments, etc.

The Kyoto Convention is the basic internationally recognized act in the field of customs. It can be considered that it was in it that for the first time the basic principles of the use of customs documents in customs affairs were set out quite clearly and systematically.

Kyoto Convention on Simplification and Harmonization customs procedures(International convention on the simplification and harmonization of customs procedures), was developed under the leadership of the Customs Cooperation Council (World customs organization- hereinafter referred to as the WTO) and was signed by the contracting parties on May 18, 1973 in the city of Kyoto (Japan) and came into force on September 25, 1974.

The WTO, when developing the provisions of the Kyoto Convention (hereinafter referred to as the Convention), sought to eliminate discrepancies in customs procedures and practices of customs authorities that could complicate the implementation international trade and other types of international exchange.

At the same time, the developers of the Convention proceeded from the fact that high degree harmonization and simplification of customs procedures and the practice of their application is one of the conditions favorable for international trade and other types of international exchange and their development.

The ongoing changes in international trade required amendments to the existing Convention.

The prepared changes were introduced by the Protocol signed on June 26, 1999 in Brussels. From this date until June 30, 2000, this Protocol was open for signature by the Contracting Parties to the Convention. After this date it became open for joining. According to the established rules, the updated Kyoto Convention was supposed to come into force after 40 countries became parties to the Convention, and the duration of the Convention was not limited.

The updated Kyoto Convention came into force on February 3, 2006. After the Republic of Azerbaijan joined the Convention, which became the 40th participating country. Russia joined the Convention in 2011.

The updated Kyoto Convention recognizes that significant benefits related to the facilitation of international trade can be achieved without compromising appropriate customs control standards, in particular based on the following principles:

Implementation of programs aimed at continuously improving customs procedures and practices and thereby increasing their efficiency and effectiveness;

Application of customs procedures and practices in a predictable, consistent and transparent manner;

Providing interested parties with all necessary information regarding customs laws, regulations, administrative recommendations, procedures and practices;

Application modern methods, such as control based on risk management;

Interacting on all appropriate occasions with others government agencies authorities, other customs administrations and trading communities;

Compliance with relevant international standards;

Providing affected parties with unimpeded access to reviews of administrative and judicial practice.

The basic provisions for the use of customs documents are set out in Chapter 3 “Clearance and other customs formalities” of the General Annex of the Convention. Thus, 3.11. The standard states: “The contents of the goods declaration are determined by the customs service. The paper format of the goods declaration must comply with the UN Layout Key. With automated clearance, the format of the goods declaration submitted electronically is based on international standards electronic exchange of information defined by the Recommendations on Information Technologies of the Customs Cooperation Council.”

By revising regulatory framework, which defines the basis for conducting international trade, I would like to say separately about the Framework Standards for the Security and Facilitation of Global Trade.

In December 2005, the customs administrations of 166 countries adopted the WTO Framework Standards, in which some provisions (standards) of the Kyoto Convention were significantly developed, including regarding the use of customs documents by customs services, including electronic form.

In the preface of the Framework of Standards, the following are stated as goals and principles:

Establishing standards that improve safety and facilitate the functioning of the international supply chain of goods at the global level in order to achieve greater certainty and predictability;

Strengthening cooperation between customs administrations to enhance their ability to detect high-risk shipments;

Promoting the continuous movement of goods throughout the secure international supply chain of goods, etc.

In addition, one of the main elements of the Framework Standards is the harmonization of requirements for advance electronic cargo notification for inbound, outbound and transit shipments.

The framework standards highlight two main areas: a system of agreements between customs administrations and partnerships between customs services and the business community. Each direction is described by a system of standards.

Standard 1 refers to the need to use an electronic messaging system for the exchange of customs data; preliminary submission of customs declarations for goods (both for import and export) listing the data they must contain; deadlines for submitting declarations are given.

Below are extracts from selected standards of the Framework of Standards relating to the application of customs documents and information technologies.

Standard 1 - Integrated management of the supply chain of goods.

Export cargo declaration. “When exporting, the exporter or his broker, agent must submit a preliminary electronic cargo export declaration to customs services before the cargo is loaded onto the vehicle or container used for export. To ensure security, customs authorities should not require the inclusion of data in the pre-export declaration beyond what is approved by law.

Exporters are required to confirm to the carrier in writing, preferably electronically, that they have submitted a pre-export cargo declaration to customs. Where an export cargo declaration is incomplete or simplified, a supplementary declaration may be required at a later stage in accordance with the provisions of national law for other purposes such as the collection of trade statistics at a later stage in accordance with the provisions of national law." .

Cargo declaration.

“When exporting and/or importing, the carrier or his broker or agent is obliged to submit a preliminary cargo declaration to the customs services to the customs services. For sea container shipments, a preliminary electronic cargo declaration is submitted and provided before the cargo/containers are loaded onto the ship. For all other modes of transport and shipments, it must be provided before the vehicle arrives at customs for export and/or import.

In accordance with national legislation, an additional cargo declaration may be submitted in addition to the cargo declaration.”

Import cargo declaration. When importing, the importer or his broker must submit a pre-import cargo declaration to customs before the vehicle arrives at the first customs point. For security purposes, customs services should not require more information than what is approved by law. Where the import cargo declaration is an incomplete or simplified declaration, at a later stage national regulations may require the submission of a supplementary declaration for other purposes, such as duty calculation or trade statistics collection.

An authorized supply chain of goods provides the opportunity to combine export and import information flows into a single export-import declaration, which is shared between the concerned customs administrations.”

Deadlines. “The exact timing of the submission of goods and cargo declarations to the customs administration for export or import should be established in national legislation after a careful analysis of the geographical situation and business practices applied in transport by various modes of transport, after consultation with representatives of the business sector and other customs administrations concerned.”

It should be noted that the customs legislation, which the customs authorities of the Russian Federation follow in their work, contains almost all of the above requirements mentioned in the Framework Standards.

The main legal act within the framework of the customs legislation of the Customs Union governing the use of customs documents is the Customs Code of the Customs Union.

With the entry into force of the Customs Code of the Customs Union (hereinafter referred to as the Customs Union Customs Code) on July 1, 2010, a number of legal relations are being regulated in a new way into the practice of the customs authorities of the Russian Federation.

Previous Codes contained rules not only regarding the movement and customs clearance of persons, goods and vehicles, but also provisions concerning the structure of the customs authorities of the Russian Federation, as well as the rights and responsibilities of customs officials. The CU Customs Code that has entered into force differs from the previous ones in that it contains mainly rules regarding processes related to the customs clearance of persons, goods and vehicles. This structure of the Code is due to its international nature. Moreover, during its development, the initial task was to formulate only general rules for performing customs operations within the framework of the Customs Union, but not to impose them on the member countries of the union general rules structure of the customs service and not to change their administrative and criminal law.

In addition, with the entry into force of the Customs Code of the Customs Union, new concepts were introduced that provided the basis for understanding who is the person carrying out activities in the field of customs, what documents can be used for customs purposes, as well as their legal status.

Thus, in accordance with the provisions of Article 4 of the Customs Code of the Customs Union, customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods. When declaring goods at customs, depending on the declared customs procedures and the persons moving the goods, different kinds customs declarations.

The provisions of Chapter 27 of the Customs Code of the Customs Union, which is called “Customs Declaration of Goods,” define general provisions on customs declaration of goods:

Goods are subject to customs declaration when placed under a customs procedure;

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

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

In accordance with the provisions of the General Agreement of the Revised Kyoto Convention, the Customs Code of the Customs Union establishes other mandatory international norms and rules. Along with the provisions on declaration of goods, release, customs control and other areas, there are provisions that apply specifically to the type and form of documents that can be used for customs purposes. One of the most important documents is the customs declaration. The provisions of Art. 180 of the Customs Code of the Customs Union defines the types of customs declarations that are used depending on the chosen customs procedure.

The list of possible customs procedures is given in Article 202 (Types of customs procedures) of the Customs Code of the Customs Union (17 procedures in total). Separate articles of the CU TC explain their contents and conditions for placement under each procedure. When placing goods under a customs procedure, certain customs formalities are carried out, which in the Kyoto Convention are understood as all operations that must be carried out by the persons concerned and the customs service in order to comply with customs legislation. From this definition It follows that when carrying out customs declaration, a special place is occupied by the person who is authorized to carry out this operation. Within the framework of the issue under study, such a person is the declarant; his rights, duties and responsibilities are determined by Art. 187-189 TC TC, respectively.

Today, current customs legislation allows written or electronic forms of declaration of goods and vehicles. Declaration forms are discussed in Art. 179 TK TS ( General provisions on customs declaration of goods), that customs declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant. Customs declaration of goods is carried out in written and (or) electronic form using a customs declaration.

From January 1, 2014, electronic declaration began to occupy a special place in customs operations, because new changes introduced by amendments at the national level of the Russian Federation came into force.

Agreements of the member countries of the Customs Union and Decisions of the Eurasian Economic Commission (hereinafter EEC) are an important component of the customs legislation of the Customs Union.

However, regarding customs declaration in electronic form, there is a limited number of Agreements and Decisions of the above bodies, which set out general principles their applications.

The basis for the EEC Decisions is the intergovernmental Agreement of the member countries of the Customs Union on the use of information technologies in the exchange of electronic documents in foreign and mutual trade in the single customs territory of the Customs Union dated September 21, 2012. This agreement formulates the principles of the use of information technologies in the exchange of electronic documents in foreign and mutual trade in the single customs territory of the Customs Union.

This agreement aims to create a basis for the adoption of uniform rules electronic document management and eliminating legal barriers to the use electronic documents in foreign and mutual trade on a single customs territory.

Article 2 of the Agreement defines that “it regulates relations arising in the process of drawing up, sending, transferring, receiving, storing and using electronic documents by government bodies of the States of the Parties, individuals or legal entities when using information technologies for the exchange of electronic documents in foreign and mutual trade.”

Articles 5 and 6 of the Agreement stipulate the status of electronic documents in the territory of the Customs Union:

If, in accordance with the legislation of the state of each of the participating countries, it is required that the document be drawn up in writing, then an electronic document drawn up in accordance with the rules and documentation requirements determined by the EEC is considered to comply with this requirement;

If, in accordance with the legislation of the state of each of the participating countries, it is required that a document on paper be certified by a seal, then an electronic document drawn up in accordance with the rules and requirements of documentation, drawn up in accordance with the rules of the EEC, does not require such certification;

An electronic document drawn up in accordance with the rules and requirements of documentation, determined by the EEC, is recognized as equal in legal force to a similar document on paper, certified by the signature of the originator of the electronic document, or a signature and seal;

A document cannot be deprived of legal force simply because it is in the form of an electronic document;

The use by Member States of an electronic document as evidence of legality cannot be prohibited because of its electronic form.

In furtherance of this Agreement, many normative and legal acts were developed to regulate this issue in a narrower focus. Thus, by Decision of the Customs Union Commission No. 494 of December 8, 2010 “On the instructions on the procedure for submitting and using a customs declaration in the form of an electronic document,” the Instructions on the procedure for submitting and using a customs declaration in the form of an electronic document were approved. The Decision determines that the timing for the start of acceptance by the customs authorities of the member states of the Customs Union of customs declarations in the form of an electronic document is determined by the legislation of the member states of the Customs Union. This Instruction was developed in accordance with Articles 180 and 183 of the Customs Code of the Customs Union and determines the procedure for submitting and using a customs declaration in the form of an electronic document.

A customs declaration in the form of an electronic document (hereinafter referred to as ETD) can be submitted by the declarant or customs representative to the customs authority authorized in accordance with the customs legislation of the Customs Union to register customs declarations.

When performing customs operations using ETD, including when releasing goods before submitting the ETD in accordance with Article 197 of the Customs Code of the Customs Union, documents, the provision of which is provided for by the customs legislation of the Customs Union, are presented in the form of electronic documents and (or) paper documents. It should be noted that the order information interaction customs authorities with declarants and (or) customs representatives when performing customs operations related to the placement of goods under the customs procedure using ETD, is determined in accordance with the provisions of Chapter 4 of the Customs Code of the Customs Union.

This instruction determines the possibility of providing, using and storing ETD and documents in accordance with the legislation of the Customs Union and (or) the legislation of the member states of the Customs Union. At the same time, existing Solutions do not particularly detail the processes of performing operations with the submitted ETD. Such operations are specified in detail in the regulations of national customs authorities.

Below are brief annotations of the CU Decisions that define the use of electronic documents.

Decision of the Customs Union Commission No. 421 of October 14, 2010 “On the structure and formats of electronic copies of customs declarations” (as amended by the decision of the Board of the Eurasian Economic Commission of May 16, 2012 No. 48) determined the formats of electronic copies of the declaration for goods and transit declarations, adjustments of the declaration for goods, as well as a description of electronic forms of other customs documents.

By decision of the Customs Union Commission No. 262 of May 20, 2010 “On the procedure for registration, refusal to register a declaration for goods and execution of refusal to release goods”, the Instructions on the procedure for registration or refusal to register a declaration for goods were approved, which established:

The date and time of submission of the declaration for goods (hereinafter - DT), its electronic copy and the necessary documents are recorded by a customs official in the DT registration log in paper and (or) electronic form, the form and procedure for maintaining which is established by the legislation of the member states of the Customs Union;

When customs declaring goods in electronic form, the date and time of submission of the declaration of declaration is recorded by the customs authority in the information system using information technology.

The Russian Federation, like the Republic of Kazakhstan and the Republic of Belarus, which, in accordance with Article 2 of the Customs Code of the Customs Union, constitute a single customs territory of the Customs Union, in resolving customs issues are guided by the Customs Code of the Customs Union, international treaties governing customs legal relations, decisions of the Commission of the Customs Union (since 2012 year of the Eurasian Economic Commission).

Despite the fact that the procedure for carrying out customs operations, the specifics of using customs documents, as well as the principles that simplify the conduct of foreign economic policy, in in a broad sense are described in sufficient detail in various international legal acts adopted at the level of heads of state of a large number of countries around the world, the role of national legislation still remains high.

The Russian Federation forms its national legislation in the field of customs, based on the international norms and rules it has adopted, as well as on the regulations that form the customs legislation of the Customs Union. The fundamental international legal act in the field of regulation of the activities of customs representatives is the revised Kyoto Convention, which was adopted by the Russian Federation by Federal Law of November 3, 2010 N 279-FZ “On the accession of the Russian Federation to the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973 year as amended by the Protocol on Amendments to the International Convention on the Simplification and Harmonization of Customs Procedures of June 26, 1999.” The provisions of the Convention are enshrined both in the customs legislation of the Customs Union and in the national legislation of the Russian Federation.

Central place in legal support customs affairs in the national legislation of the Russian Federation is the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation” (hereinafter referred to as Federal Law N 311), which was adopted for the purposes of:

Ensuring the implementation by the Russian Federation of international treaties that make up the legal framework of the Customs Union within the framework of the EurAsEC, decisions of the Customs Union bodies in the field customs regulation and customs affairs;

Ensuring the economic security of the Russian Federation when carrying out foreign trade in goods;

Improvements government controlled in the field of customs;

Ensuring compliance with the rights and legitimate interests of persons carrying out activities related to the import of goods into the Russian Federation and their export from the Russian Federation, persons carrying out activities in the field of customs, as well as other persons exercising the rights of ownership, use and disposal of goods imported into Russian Federation and exported from the Russian Federation;

Creating conditions for the development of foreign economic activity and foreign trade activities, infrastructure in the field of customs.

Ensuring the fulfillment of goals, Federal Law No. 311 regulates relations associated with the import of goods into the Russian Federation and their export, defines the rights and obligations of persons carrying out activities related to the movement of goods across the customs border of the Customs Union, as well as persons carrying out activities in the field of customs cases, including the use of customs declarations.

The procedure for applying customs declarations, in accordance with the chosen customs procedure, as well as the requirements for the declarant, are determined by Chapter 4 “Customs Declaration” Federal Law N 311. Also, the provisions of this regulatory legal act determine the procedure for filing a declaration, including the recording by a customs official of 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.

If goods are declared 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. Customs declaration of goods

2.1 Types of customs declarations

customs declaration goods transport

As noted earlier, the obligation to declare goods arises if the goods must be placed under any procedure defined by customs legislation. The Customs Code defines that a customs declaration is a document drawn up in the prescribed form, containing information about the goods, about the chosen customs procedure and other information necessary for the release of goods.

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

Declaration of goods;

Transit declaration;

Passenger customs declaration;

Declaration for the vehicle.

An exception is the case when transport (transportation), commercial and (or) other documents containing information necessary for the release of goods in accordance with the customs procedure can be used as a customs declaration, but this will not be considered within the framework of the topic under study.

The declaration for goods was approved by Decision of the Customs Union Commission No. 257 of May 20, 2010 “On instructions for filling out customs declarations and forms of customs documents” (as amended by Decision of the Board of the Eurasian Economic Commission of December 10, 2013 No. 289). In addition, the rules of use, form and instructions for filling out declaration fields are determined by the Decision of the EEC Board No. 39 of April 26, 2012 “Instructions on the procedure for filling out a declaration for goods” (as amended on July 3, 2013 N 148).

A goods declaration is a document indicating that a foreign trade participant has completed a transaction legally, that is, there is compliance with all actions in the export and import operation national legislation of the Russian Federation and the legislation of the Customs Union;

A goods declaration is a document indicating that a foreign trade participant is carrying the corresponding goods, which is guaranteed by the customs of the country of the Customs Union;

The declaration of goods also performs a statistical function necessary for the formation of state policy.

One DT declares information about goods contained in one consignment, which are placed under the same customs procedure. In this case, the following are considered as one batch of goods:

ѕ when exporting/importing goods into the single customs territory of the Customs Union, goods transported from the same sender to the same recipient within the customs territory as part of the fulfillment of obligations under one document confirming the completion of a foreign economic transaction or under a unilateral foreign economic transaction, or without making any transaction;

ѕ when changing or completing a previously declared customs procedure without moving goods across the customs border of the Customs Union, goods placed under the same previous customs procedure under one agreement, if a corresponding agreement was concluded when making a foreign economic transaction.

It should be noted that the declarant has the right to declare information about goods contained in one consignment in several DT submitted to the same customs authority. The exception is cases when goods contained in one commodity package are considered as components of a product presented in an unassembled or disassembled form.

In addition, information on no more than 999 goods can be declared in one DT. If goods contained in one consignment are declared for placement under different customs procedures, separate declarations of declaration must be submitted for each customs procedure.

DT consists of main (DT1) and additional (DT2) sheets of A4 format. Forms of forms are presented in Appendix A and Appendix B. Additional DT sheets are used in addition to the main sheet. The main sheet of the DT can contain information about no more than one product, and one additional sheet can contain information about three products.

In accordance with the provisions of Article 181 of the Labor Code of the Customs Union and Article 204 of Federal Law No. 311, the following basic information is indicated in the goods declaration:

a) the declared customs procedure;

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

c) information about vehicles used for international transportation goods;

d) information about goods: name; description; classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity; name of country of origin; name of the country of departure (destination), etc.;

e) information on the calculation of customs duties;

f) information about the foreign economic transaction and its basic conditions, etc.

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

The name of the foreign entity is “PARADISE LLC”, “AGRO TRAIDING GROUP LTD”, “AMRO BANK”.

Name of the vehicle - in accordance with the passport technical means or official reference books - “TOYOTA LAND CRUISER”, “MAZDA 626”.

In accordance with legal requirements, the declaration is filled out in 3 copies. The first copy remains with the customs authority to which the goods are declared; the second and third copies are returned to the declarant.

In case of export of goods from the customs territory, a second copy is provided to the customs authority located at the place of departure of the goods from the customs territory.

It should be noted that the declaration for goods can be used by the declarant only if the goods transported across the customs border of the Customs Union are declared as a commercial consignment and are used, as a rule, as part of the fulfillment of contractual obligations between participants in foreign trade activities.

In the event that an individual crosses the customs border and moves only those goods that he uses for personal purposes, a passenger customs declaration (hereinafter referred to as PCD) is submitted to the customs authority. The form is presented in Appendix B.

The general rules for the movement of goods by individuals across the Customs border of the Customs Union are determined by the Agreement between the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan dated June 18, 2010 “On the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release."

The form of the PTD form and the rules for filling it out are determined by the Decision of the Customs Union Commission No. 287 of June 18, 2010 “On approval of the form of the passenger customs declaration and the procedure for filling out the passenger customs declaration”;

The passenger customs declaration form consists of:

Main form;

Additional form “Declaration of cash and (or) monetary instruments”, which is an appendix to the main declaration form. The form is given in Appendix D.

Unlike the declaration of goods, submission of an electronic copy of the PTD and declaration in electronic form is not required.

The PTD (master form) is drawn up in two copies for customs declaration purposes:

Goods imported into the customs territory of the Customs Union in accompanied luggage, if the individual transporting them has unaccompanied luggage when crossing the customs border;

Goods transported across the customs border in unaccompanied baggage;

Goods for which the declarant has expressed a desire to identify them;

Vehicles for personal use, temporarily imported into the customs territory of the Customs Union.

In other cases, a second copy of the declaration is drawn up at the request of the declarant. The declarant, if desired, has the right to draw up a declaration in three or more copies.

PTD (additional form) Cash declaration is filled out when moving:

Cash and traveler's checks in an amount exceeding the equivalent of 10 thousand US dollars;

Other monetary instruments in documentary form (bills of exchange, checks (bank), bearer securities, etc.

When filling out the form, provide information about all cash being moved. cash, traveler's checks and monetary instruments.

The cash declaration is filled out in two copies and signed by the declarant. Additionally, the declarant enters the date of filling out the form:

One copy of the cash declaration together with the main form remains with the customs authority. The second copy of the cash declaration with the appropriate mark from the customs authority remains with the declarant.

If the declarant places goods under the customs procedure of customs transit, a transit declaration (hereinafter referred to as TD) is submitted to the customs authority of departure. The form of the TD form is presented in Appendix D

TD consists of main and additional sheets. Additional sheets are used in addition to the main sheet if information about two or more products is declared in one TD.

One TD may contain information about goods contained in one shipment. In this case, goods transported from one sender to one recipient under one transport (shipment) document are considered as one consignment.

When placing goods under the customs transit procedure:

a) the first copy of the completed TD sheet remains at the customs office of departure and is used for control purposes;

b) the second copy of the completed TD sheet is returned to the declarant and used for customs transit purposes to be presented by the carrier to the customs authority of destination.

The transit declaration must contain the following information:

a) the sender, recipient of goods in accordance with transport (shipment) documents;

b) country of departure, country of destination of goods;

c) the declarant;

d) carrier;

e) a vehicle of international transportation on which goods are transported;

f) name, quantity, cost of goods in accordance with commercial, transport (shipment) documents;

g) product code;

h) weight of goods, etc.

If the documents accepted as a transit declaration do not contain all the information, the missing information must be contained in the shipping documents attached to such a transit declaration.

The transit declaration is registered by the customs authority, including using information systems and information technologies used by customs authorities.

Transport (transportation), commercial and (or) other documents can be submitted as a transit declaration. An example of such use of documents would be international transport by road using a TIR Carnet.

The TIR Carnet is an international customs transit document issued by a guaranteeing association authorized by customs authorities to transport goods, in most cases with customs seals, in vehicles and container transportation of goods using a TIR Carnet. The document form is presented in Appendix G.

The number of pages of the TIR Carnet depends on the number of countries whose borders the vehicle crosses (two pages for each country, including the country of departure and country of destination).

TIR Carnets currently in use can contain from 4 to 20 sheets and are respectively intended for the transport of goods through the territory of a maximum of 10 countries. The TIR Carnet may be accompanied by a special sheet intended for multimodal transport (when using several modes of transport).

In the Russian Federation, TIR Carnets are issued by the National Association of International Road Carriers.

Next, I would like to draw special attention to the customs declaration in the form of a declaration for vehicles. In contrast to the above types of declarations, a declaration for a vehicle (hereinafter referred to as TDTS) can be submitted to the customs authority, both in the form of a standard form, and in the form of a set of documents determined by customs legislation.

Standard carrier documents provided for by international treaties in the field of transport are used as a customs declaration for a vehicle if they contain information:

a) about a vehicle for international transportation;

b) its route, cargo, supplies;

c) about the crew and passengers;

d) the purpose of import (export) of a vehicle for international transportation and (or) the name of spare parts and equipment that are moved for the repair or operation of a vehicle for international transportation, etc.

TDTS is filled out in capital letters using printing devices or by hand in block letters, legibly, and should not contain erasures, erasures or corrections.

It is allowed to indicate the names and addresses of foreign persons in Latin letters. Numbers of vehicles for international transportation are indicated in the original language, including using letters of the Latin alphabet.

If the carrier's standard documents do not contain all the necessary information, customs declaration of internationally transported vehicles is carried out by submitting a customs declaration for the vehicle established by Decision of the Customs Union Commission No. 422 of October 14, 2010 “On the form of the customs declaration for the vehicle and instructions on the procedure filling it out."

In this case, the carrier’s standard documents presented are considered an integral part of the customs declaration for the vehicle.

A declaration for a vehicle is usually used during the procedure for the temporary import or temporary export of goods from the customs territory of the Customs Union.

Based on the results of checking the customs declaration for a vehicle, the customs authority formalizes the temporary import or temporary export of a vehicle of international transportation or the completion of the temporary export or temporary import of vehicles of international transportation by putting marks in the customs declaration for the vehicle in the form and in the manner established by law.

TDTS is provided to the customs authority in 2 copies:

The first copy remains with the customs authority to which the TDTS is declared;

The second copy is returned to the declarant.

The customs declaration is not the only document the submission of which is necessary for the customs declaration of goods. Submission of a customs declaration must be accompanied by the submission to the customs authority of documents confirming the information stated in the customs declaration.

Such documents include:

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

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

c) transport (shipping) documents;

d) documents confirming compliance with prohibitions and restrictions;

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

f) documents confirming the country of origin of goods in cases provided for by the Customs Code of the Customs Union;

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

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

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

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

k) documents confirming the declared customs value of goods and the chosen method of determination customs value goods;

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

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

2.2 Rights, duties and responsibilities of the declarant

In the system of government bodies foreign economic activity a special role is assigned to its participants. The legislation of the Customs Union determines that both the owner of the goods and the intermediary can interact with customs authorities in order to move goods across the customs border. Despite the status the specified person, he will be the declarant.

In accordance with Article 4 of the Customs Code of the Customs Union, a declarant is a person who declares goods or on whose behalf goods are declared.

The declarant can be foreign persons or a person from a member state of the Customs Union. In this case, a person of a CU member state may be a person who has concluded a foreign economic transaction or on whose behalf (on behalf of) this transaction was concluded, or who has the right to own, use and (or) dispose of goods - in the absence of a foreign economic transaction.

If the declarant is a foreign person, this may be:

An individual moving goods for personal use;

A person enjoying customs benefits (diplomatic missions of foreign states, consular offices of foreign states, etc.);

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

A person who has the right to dispose of goods outside the framework of a transaction, one of the parties to which is a person from a member state of the customs union.

The above requirements are legal if the goods are placed under customs procedures that are aimed at the import or export of goods from the customs territory of the Customs Union. In case of placing goods under the customs transit procedure, the declarant may be:

a) carrier, including customs carrier;

b) a freight forwarder, if he is a person of a member state of the customs union.

When declaring goods at customs and performing other customs operations necessary to place goods under the customs procedure, the declarant has the right to:

a) inspect, measure and carry out cargo operations with goods under customs control;

b) take samples and specimens of goods under customs control with the permission of the customs authority;

c) be present during customs inspection and customs inspection of goods by customs officials and when these persons take samples of goods;

d) get acquainted with the results of studies of samples and specimens of goods declared by him, available at the customs authorities;

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

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

g) attract experts to clarify information about the goods declared by him;

h) exercise other powers and rights.

When declaring goods at customs and performing other customs operations necessary to place goods under the customs procedure, the declarant is obliged to:

a) perform customs declaration of goods;

b) submit to the customs authority the documents on the basis of which the customs declaration has been completed;

c) present the declared goods at the request of the customs authority;

d) pay customs duties and (or) ensure their payment;

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

f) comply with other requirements provided for by the Customs Code.

Responsibility of the declarant. It should be noted that in addition to this, the declarant is responsible for failure to fulfill obligations, as well as for the statement of false information specified in the customs declaration, including when the customs authorities make a decision on the release of goods using the risk management system.

2.3 Submission and registration of the customs declaration

In the process of customs declaration and customs control, three main components can be distinguished:

a) preparation of documents and information necessary for customs declaration;

b) providing the customs authority with documents and information necessary to perform customs operations (on paper or electronically);

c) performing customs operations and releasing goods.

In accordance with the current norms of customs law, the legislator significantly limits declaration in writing. But paper declaration has not been completely abolished, which confirms the regulations adopted at the level of the Federal Customs Service on determining the list of goods and customs procedures in which the provision of documents and information to the customs release authority on paper is mandatory.

Declaration of goods transported across the customs border. Procedure for declaring goods transported by individuals

Forms for declaring goods crossing the border of the Customs Union

Simplified customs clearance procedure

Features of declaring goods transported by individuals

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