CTD and receipt of goods import. GTD: transcript, rules and sample filling

This information will be useful to organizations that import goods into the territory Russian Federation. In the article we will describe the accounting of import operations, we will give an accessible explanation of the features of accounting, tax accounting, the formation of the cost of imported goods, supported by the regulatory framework.

Accounting for import operations

In accordance with the Federal Law of December 8, 2003 No. 164-FZ “On the Basics state regulation foreign trade activities” (with amendments and additions) (clause 10, article 2) import of goods - importation of goods into the Russian Federation without an obligation to re-export.

In order to avoid problems with the legislation, it is necessary to keep both accounting and tax records of import operations very scrupulously.

Accounting for import operations is in many ways similar to tax accounting, but there are a number of distinguishing features:

Accounting entries for accounting of import operations

Details on the accounting and tax accounting of import operations will be explained below:

Tax accounting of import operations

According to paragraph 3 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, when selling property or property rights, the taxpayer has the right to reduce the income from such operations by the amount of expenses directly related to such sale. The following expenses are taken into account:

• at the rate;
• storage;
• service;
• transportation.

In accordance with Article 320 of the Tax Code of the Russian Federation, the procedure for determining the costs of trading operations is determined. According to this normative act The distribution costs include the costs of:

• delivery of goods;
• storage costs;
• other costs associated with the purchase of goods.

The taxpayer has the right to form the cost of goods, taking into account the costs of distribution. Details on the formation of the cost of goods are explained in the section "How is the cost of imported goods formed?".

An example of accounting for import operations

ABV LLC purchased goods in Spain for the amount of 8,000 € on 07/11/2017. ABV LLC received property rights to the goods on 07/11/2017.

• Customs fee - 12,000 rubles.
• Customs duty - 15%.
• Calculated VAT: 8000*68.77*1.15*0.18=113883.12 rubles.
• Costs for the delivery of property to the territory of the Russian Federation 34650.00 (including VAT 6237.00)

On July 16, 2017, the final payment for the goods was made. Course €: 07/11/2017 - 68.77 rubles, 07/16/2017 - 68.36 rubles.

Errors in accounting for import operations

When accounting for import transactions, you must be very careful to avoid errors that are often detected during an audit:

• incorrect conversion of foreign currency into rubles during a foreign exchange transaction;
• there is no translation into Russian of the text of the document on the basis of which payment is made from a foreign currency account;
• non-compliance with the deadlines for the fulfillment of obligations under contracts providing for advance payments;
• incorrect correspondence of accounts for accounting of import operations.

How is the cost of imported goods formed?

In accordance with paragraph 6 of the Accounting Regulation "Accounting for inventories" RAS 5/01, the actual cost of inventories acquired for a fee is the amount of the organization's actual costs for the acquisition, with the exception of value added tax and other recoverable taxes (except for cases stipulated by the legislation of the Russian Federation). To determine the actual cost, it is possible to apply the following formula:

Actual costs:

• amounts paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of inventories;
• customs duties;
• non-refundable taxes paid in connection with the acquisition of a unit of inventory;
• remuneration paid to an intermediary organization through which inventories are acquired;
• costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories;
• the costs of maintaining the procurement and storage unit of the organization, the costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); accrued prior to the accounting of inventories, interest on borrowed funds, if they are involved in the acquisition of these inventories;
• the costs of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for underworking, sorting, packaging and improving specifications received stocks not related to the production of products, performance of work and provision of services;
• other costs directly related to the acquisition of inventories.

Not included in actual costs for the acquisition of inventories, general business and other similar expenses, except when they are directly related to the acquisition of inventories.

Clause 6 says that the conversion into rubles is carried out at the exchange rate in force on the date of the transaction in foreign currency. According to paragraph 9 of PBU 3/2006, in case of making an advance payment for the purchased goods, the exchange rate is fixed on the date of making the advance payment with the establishment of the corresponding cost of the goods. The rest of the goods will be accepted for accounting taking into account the changed exchange rate (if such a phenomenon occurs).

Documents required for accounting of imported goods

According to federal law dated December 6, 2011 No. 402-FZ “On Accounting” (Article 9) each fact economic activity should be subject to registration of the primary accounting document. To account for import operations, the primary accounting documents that are necessary for accounting and tax accounting of imported goods are:

• foreign trade contract with the importer of goods;
• invoice issued by the seller;
• transport, forwarding documents;
• insurance documents;
• goods declaration (DT);
• bank statements confirming the payment of the customs fee and customs duty;
• waybills, acts of acceptance of inventory items;
• technical documentation. Read also the article: → "".

Legislative acts regulating the import of goods:

Rubric “Questions and answers”

Question number 1. Are we obligated to make advance payments to a foreign seller when purchasing imported goods?

The obligation to pay an advance payment arises on the condition that this obligation appears in the contract that you have entered into with a foreign supplier. If the contract does not provide for an advance payment for the purchase of imported goods, you are not required to pay it.

Question number 2. Do I understand correctly that Accounting goods begins on the day of transfer of property rights to it, even if the goods have not yet been received and paid for?

Yes, in accordance with the legislation of the Russian Federation, the buyer of imported goods accepts the goods for fixed assets or inventories at the time of transfer of property rights from the seller.

1. Specify in the accounting settings that accounting by series is applied:

2. We indicate in the 1C nomenclature card that this product is accounted for by series:

When you set the flag Keep records by series, the second window appears: Keep batch records by series. This feature is responsible for cost accounting by series. Learn more about how to use these batch accounting settings in a separate article.

Here I will put down only the flag Keep records by series.

2. When posting goods with the Goods and services receipt document, we will create a series for the received item. This can be done directly from the tabular part of the document:

Please note that a separate series will need to be created for each stock item. If you have already received this product with the same customs declaration number, then you should use an existing directory entry.

We create new element. If you use the series only for accounting for customs declarations, then you only need to fill in two fields:

• GTD number
• The country

Both fields are filled in from the corresponding directories, so click on the ellipsis at the end of the field and select the value.

The name of the series is filled in automatically with the customs declaration number and the name of the country of origin.

GTE directory - just a list of GTE numbers, you will need to create a new element and write it down. The GTD number is unique - that is, 1C will not allow you to create a duplicate number.

It is customary to fill in the classifier of countries with a selection from OKSM. Then you automatically receive the international country code. If the country is already in the classifier, just select it.

We select the created series in the line of our Receipt of goods and services and see that the fields CCD number and Country of origin in the line are filled according to the data of the selected series. It is these data that will be displayed in the shipping documents when the goods are sold.

We carry out the document and see where the data on the customs declaration is reflected in the accounting. If the Keep batch accounting by series flag is not set in the product list, then the composition of the registers does not depend on the cost accounting settings (Advanced analytics or batch accounting). These are the registers:

If you have set in the nomenclature Keep batch records by series, then another total accounting cost

parties. Accordingly, the series will appear in the registers Cost accounting or

Consignments of goods in warehouses, depending on the selected accounting setting

costs. But this topic is beyond the scope of this article.

Actually, this is all about filling in the series when posting an imported

the desired item and click the Fill and post button. 1C itself

will select for us a series (GTE) available and hold the document.

If we want to ship goods according to a certain series (GTE), then we can

select the appropriate series in the tabular section of the document manually.

Learn something new every day and change your life for the better!

How GTD is translated, or rather how GTD stands for, is not a mystery to most accountants. And even for those who have never encountered foreign economic activity in their practice. For the customs declaration, the decryption is the “cargo customs declaration”.

However, such a document as the GTD is not currently used. From 01.01.2011, the cargo customs declaration was replaced by a goods declaration (Decision of the Customs Union Commission dated 05.20.2010 No. 257).

However, often a declaration for goods, for example, at import, is still referred to as a CCD.

And in our material, the terms “GTE” and “goods declaration” will be used as synonyms for ease of perception.

How to read the customs declaration on imports?

How to decipher the information contained in it according to the CCD (customs declaration, goods declaration)? To do this, you need to know the procedure for filling out the declaration for goods.

Instructions on the procedure for filling Approved by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257.

The instruction contains how general provisions, and the procedure for filling out the declaration for various customs procedures Oh.

In the general case, one declaration for goods declares information about the goods contained in one consignment of goods, which are placed under the same customs procedure. If goods contained in the same consignment are declared for placement under different customs procedures, separate declarations for goods must be submitted for each customs procedure.

In one customs declaration, information on no more than 999 goods can be declared.

The declaration for goods consists of the main (DT1) and additional (DT2) sheets. Additional sheets are filled in if information about two or more types of goods is declared in one declaration.

If the goods declaration is completed in writing, then it is served on sheets of A4 format.

On the main sheet of the customs declaration, information about one product is indicated. And on one additional sheet there can be data on three goods.

The declaration for goods is filled in in capital letters using printing devices, legibly, and should not contain erasures, blots and corrections.

Submission of the CCD in writing (in 3 copies) is accompanied by the submission of its electronic copy to the customs authority.

The detailed procedure for filling out the CCD is given in the Instruction approved by the Decision of the Commission Customs Union dated 20.05.2010 No. 257.

How to post the goods according to the customs declaration?

Upon receipt of imported goods, careful accounting of the customs declaration and the ability to “read” the declaration for goods becomes especially relevant. After all, it is necessary not only to correctly form the initial cost of goods, taking into account customs duties, fees and reflect the VAT paid at customs, but, first of all, determine the date on which the goods should be credited. After all, often the date of the gas turbine engine and the date of issue are different. And what will be the date of receipt of goods for accounting? Here it will be important to take into account the terms of the import contract and the moment at which ownership of the goods passes to the buyer. As a rule, this is the date of issue indicated in column C of the main and additional sheets of the goods declaration.

Recall that information on calculated customs payments, other payments, the collection of which is entrusted to the customs authorities (in particular, VAT, customs duties and fees), are reflected in the declaration for goods in column 47 "Calculation of payments".

We talked about how the import of goods is reflected in accounting.

Posting of imported goods and fixed assets from the territory of a state that is not a member of the EAEU is documented Receipt of inventory and services with type of operation Import.

A foreign supplier is selected as a counterparty in the receipt document, in the card of which the country of residence is indicated and the number is filled tax registration if available. The country of residence is selected from the classifier of countries of the world.

An invoice from a counterparty - a foreign supplier does not need to be generated in the configuration.

The currency of the receipt document is filled in based on the currency specified in the contract with the counterparty. The exchange rate is filled in from the information register Exchange rates on the date of issue of the document. You can set the required exchange rate for a specific document using the hyperlink Prices and currency, specifying it in the line Settlement currency.

When posting the document, currency transactions will be recalculated in tenge at the specified rate.

To reflect customs fees and duties paid when importing goods from countries that are not members of the EAEU, it is necessary to issue a document in the configuration Customs declaration for import.

The document can be issued on the basis of receipt. In this case, the data on the nomenclature and customs value will be filled in automatically.
Document Customs declaration for import data on the number of the declaration, the amount of the fee, duties, etc. are indicated.

To distribute the amounts of customs duty, collection, accrued VAT, you must use the button distribute, with the help of which the amount of duty, collection and VAT are distributed according to the nomenclature in accordance with the customs value.

You can specify the following values ​​in a document:

• VAT paid by offset method;
• VAT with a modified due date.

When choosing a value VAT with a modified due date, in the graph Deadline for VAT payment you must specify the final date for the payment of VAT.

In the graph Type of receipt you must specify the receipt with the line code that is relevant for the reporting period. Based on the specified information, the data will be displayed in the VAT Declaration (form 300.00).

A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped. Information on each section of the customs declaration is filled in on a separate tab in the document.

Adding and deleting sections of the GTD is done using the button Add tab Sections of the GTD. For each section of the CCD, its own amount of customs duty and VAT can be entered.

When conducting a document Customs declaration for import, postings will be generated to increase the cost of the item (by the amount of customs duty and duty), to offset VAT, as well as entries in the register VAT recoverable.

On the basis of the document can be formed printed form GTE (by button Seal).

Legal and individuals who move goods across the Russian border for commercial purposes are called participants foreign economic activity- FEA. The customs authorities of the Russian Federation control the legality of the participants' foreign economic activity. In order for the business related to the export (import) or import (export) of goods across the border to be successful, participants in foreign economic activity are required to comply with the rules for processing the relevant documentation. And first of all, this rule applies to the design of a customs declaration - the decoding of the abbreviation means a cargo customs declaration.

Tasks of the cargo manager

In the case of export and import movements of goods, the main action of a foreign economic activity participant remains its declaration and execution of an appropriate document for export (import).

Registration of the cargo customs declaration when moving goods is carried out by the following persons:

• Declarant - cargo manager.
• Customs broker who performs the declaration on behalf of the manager.
• The declarant and (or) the broker presents and presents the goods to the customs authority in accordance with the completed customs declaration.

Declarants can only be Russian legal entities and individual entrepreneurs equated to them in the framework of customs legislation, moving goods across the border of the Russian Federation for commercial purposes.

The necessary information about the product, its cost, sender, recipient and other data are recorded in the declaration. Without registration of this document, the customs will not allow the goods to move across the border.

GTD: decoding and an example of the necessary information in the document

The list of information contained in the cargo declaration is divided into the following main blocks:

• Information about the person moving the goods, the sender.
• Name and coordinates of the consignee.
• The name and codes of the country of conclusion of the contract are the grounds for moving the cargo (export or import).
• Information about the country of origin and country of destination with codes adopted by the Customs Code of the Russian Federation.
• Delivery conditions, vehicle at the border, contract currency. This information is duplicated from the transaction passport, which is issued by the bank of the sender or recipient of the goods.
• Information about the cargo in accordance with the code classifier of goods (commodity nomenclature of foreign economic activity).
• Information about customs checkpoints, including the place where the declaration was made and the place where the border passes.
• Data on the received quota for the goods (if they are available for the import or export of goods).
• Information about customs duties and fees calculated depending on the declared value of the transported cargo.
• Other information required to complete the CCD.

Important! Any discrepancy between the data declared in the declaration and the actual data will delay customs procedures, result in additional costs for a big sum.

List of documents for registration of a customs declaration

Transportation of goods between different states requires a mandatory package of documents to be presented by a participant in foreign economic activity at customs.

To pass the control and registration of the customs declaration, you will need:

• A contract (sale/purchase agreement) concluded between individuals or legal entities. Attachments to it: specifications, bills (invoices), packing lists.
• original contract.
• Receipts for payment of customs duties after determining the value of the goods.
• List of documents confirming data on customs valuation cargo and financial control.
• Availability of licenses, official permits from authorities, if required by the goods being moved, availability of certificates of quality and origin from the manufacturer.
• A package of documents giving the right to the cargo manager to carry out its movement - a certificate of state registration, TIN and certificate of a foreign trade participant, registration documents individual entrepreneur, passport.

Documents for registration of import

Movement of goods through customs border RF can be sent for import or export. The documents accompanying the execution of a customs declaration for foreign trade transactions are different.

To fill in the customs declaration for import, when deciphering the fields of the declaration, you will additionally need:

• Proof of conformity of imported goods. The specification is issued to the recipient company.
• Certificate form CT-1 (certificate of the country of origin of goods).
• Price list, invoice, invoice, in which there is an indication of the customs declaration number. Deciphering the product codes in the price list is not required.
• Quality certificates, operational documents issued abroad in the manufacturing country.

Feature: when re-exporting, you may need a certificate of form A, proving the origin of the goods in Russia.

• Invoice containing the GTD number. Deciphering the commodity codes in this document is not required, as it indicates the total export or import figures. Either a proforma invoice is issued in the form of an annex to the contract, or a specification.
• Documents confirming the purchase of goods on the territory of the Russian Federation, a certificate of form A.
• At road transport goods must be submitted to the customs authorities by TIR-carnet (truck carrier insurance document) and CMR - international road waybill.
• Technical characteristics of products, reflected in the relevant acts attached to the specifications or invoice of the contract.

Features of documents for goods in the customs regime of export/import

The information data reflected in the customs declaration testifies to the legitimacy of the transaction and the cargo being transported. They prove the absence of counterfeit products in full compliance with the rules for the import and export of goods on the territory of the Russian Federation.

The rules for filling out the declaration are regulated by Federal Law No. 113 "On Customs Regulation in the Russian Federation" as amended on November 27, 2010.

According to its structure, the customs declaration form consists of two forms:

• TD 1 - the main sheet of the declaration; an export or import sign (EC, IM, respectively) is affixed on it. Filled in for identically named goods. For example, spare parts for cars, with one TN VED code up to the ninth digit.
• TD 2 - additional bound sheets of the customs declaration. Filled in if there are goods that are not included in the main sheet of the declaration. No more than three different commodity nomenclatures can be entered here, while the total number of cargo units cannot exceed 33 items per one main declaration sheet.

Important. In some cases, goods are issued according to the inventory. It replaces TD 2 and is applied in the absence of mandatory payment of duties, taxes and fees, licenses and quotas.

Requirements for GTE

The main requirements for filling out a cargo customs declaration are as follows:

• Information in the columns of the customs declaration, decoding of their content in accordance with the classification and codes is entered in Russian.
• Entries must be legible so that they are easy to read.
• Corrections in the declaration are allowed only for figures. At the same time, they are entered by carefully crossing out and inscribing the correct (specified) data.
• All adjustments are certified by the signature and seal of the declarant.
• CCD is accepted by customs in printed form. By hand, it is possible to fill in cost indicators with a value of more than nine characters.
• It is unacceptable to enter information that is not contained in the columns of the form. On the back indicate information that did not fit in the fields of the declaration. They write on the main form: “see. on the back."
• Codes cannot be duplicated, it is permissible to point to previously entered data with the link "see. column no.
• The declaration is certified by the signature and seal of the declarant.

Declaration fields - correct filling

The rules for filling in the declaration fields during export and import are the same:

• The first section indicates the type of declaration, marked with the letters IM (import) or EC (export). In the case of importation of goods into the customs territory of the Russian Federation without restrictions on use, the second subsection of the column is affixed with code 40. If the document is drawn up in in electronic format, then in the third subsection, an ED marker is placed - an electronic declaration. In our sample, the declaration is made in paper form, and this subsection is not completed in the declaration.
• In the upper right corner of the form in section A, the number of the customs declaration is indicated, the decoding includes three groups of numbers, under which the customs code, the date of the declaration and the serial number according to the register are indicated.
• The leftmost section means the declaration form, where the first digit 1 means that this is the main sheet - TD1, and the second indicates the number additional sheets. If they are not issued, put down 1/1.
• Column 4 is filled in if there are loading specifications.
• The fifth and sixth columns indicate the total imported goods and the number of packages. In the presented sample - 1 product, 1 place. This is important indicator, it must match the actual transportation.
• The seventh column is filled in if a preliminary declaration was carried out, the design features are affixed. It is filled with customs.
• 2 columns - the sender, 8 columns - the recipient. Full names are written legal address, the country of departure and receipt is indicated in the form of a code in accordance with the rules of customs clearance.
• Column 9 indicates the person responsible for the fin. the settlement is usually the counterparty to the contract. May match the consignee.
• Column 12 indicates the total amount of the delivery. 22 and 23 - indicate in which currency the delivery is, with the codes of the contract currency and the exchange rate on the date of the declaration.
• The field of column 20 - terms of delivery - is filled in according to the information provided by the contract documents. The place of delivery is fixed here. In our case, these are CIP conditions (CIP) of Incoterms terms, which means that transportation and cargo insurance are paid to a certain point on the route. Maybe to the border, to the warehouse, in our case - to the customs warehouse in Moscow.
• Columns for specifying payments and duties. Each indicator is indicated in its own column: customs duties - 1010, duties - 2010, VAT - 5010.

Below is a sample of the complete filling of the CCD for imports: decoding by columns indicating the completed information.

You can learn more about the rules for filling out declarations, including in electronic form, from the video below.

We type correctly: the number of the customs declaration, decoding, an example of creation

Any declaration, regardless of whether export or import is drawn up by a participant in foreign economic activity, begins with a number.

Here's what it looks like in x-format:

xxxxxxxxx/xxxxxxx/xxxxxxxxx

All elements of the declaration number are separated by a separator, while spaces between them are not allowed.

An example with numbers: let's say the code of the customs authority is 10101020, the date of release (importation of goods) is December 6, 2012, the serial entry in the journal is 00012503. Then the declaration number for these data will be written as follows:

10101020/061212/00012503

The GTE number, the decoding of its digital elements is determined by the content of the information hidden in it and grouped into three blocks:

1. The first block is the code of the customs division exercising control over the import of goods.
2. The second - the date of registration of the declaration, the day, month, last two digits of the current year are indicated.
3. The serial number assigned according to the register of cargo customs declarations by the customs office that registers the declaration. Every year it starts anew, from one.

Invoice number specification

From October 1, 2017, invoices are issued in a new way. The changes affected the rules for filling in column 11. Today, the CCD number in invoices when customs clearance cargo - an integral part of the document.

An example of how the CCD number will look like on the invoice (the decoding of digital blocks is given in strict accordance with the declaration) can be seen from the following diagram:

хххххххх/хххххх/хххххххх/хх

As indicated in the format shown, an invoice number consists of the following elements:

1. The number of the cargo customs declaration, which is issued to the relevant accounting document. At the same time, the interpretation of the customs declaration in the invoice is identical to the set of elements when generating the declaration number.
2. Commodity item: through the slash sign in the invoice, the serial number of the product from column 32 of the main or additional sheet of the customs declaration is indicated.

If the goods are issued as a list, this element of the invoice number indicates the quantitative serial item from the list of goods. Spaces between elements of the number are not allowed.

There are cases when the customs declaration number does not need to be included in the invoice, for example, in the case of importing goods from the EAZS (Eurasian-Asian Union) countries.

Secrets of TN VED, or how to correctly determine the product code

The cargo customs declaration indicates various indicators that are characteristic for each specific case of the movement of goods across the customs border of the Russian Federation. The figures must correspond to the actually transported goods.

During customs clearance, importance is attached to the correct declaration of goods, their compliance with the commodity nomenclature of foreign economic activity - TN VED. Customs duties, fees and charges depend on how exactly the selected code matches the product.

TN VED - these are systematized codes of goods that are accepted for circulation in international trade.

Sections, subsections and positions of product groups

In the FEACN, goods are systematized into categories and types, equipped with short name and description.

Commodity indicators are formed according to:

1. sections;
2. groups
3. subgroups.

For those goods that are not classified in sections or groups, the following codes are used in the customs declaration: "other" and "other from other" items of the commodity nomenclature.

For example, when filling out a declaration in the item description column, you need to perform the following sequence of actions:

For example, the query "oil sensor" will find examples of declarations with several types of product descriptions of the form: "... pressure sensor ..." "... pressure measuring device - special sensor ..."

From the proposed response options to the request, you must select the highest match for the keywords that relate to the target product group for the declared cargo in the declaration. For example, for the word "tractor" the TN VED search engine can issue codes for an agricultural tractor, as well as a toy tractor. Carefully determining the product group is the key to successful declaration. The more complete the request, the more accurate the codes of the cargo being processed.

And, of course, do not forget about the position of "other" goods. In customs slang, such groups are called "basket". It is used when your cargo is not in the named product sections and positions. Then the description uses the chain "other-other-other".

Statistics, accounting and control

A cargo customs declaration is required when crossing the border in 98 countries with which Russia has trade relations. In addition, the GTD is used as a state accounting and statistical document. This is done by separating the sheets of the declaration. They are distributed in the following areas:

• The first - remains in the customs office for the archive of the release of the declaration.
• The second sheet of the GTD is sent to the statistics department.
• The third - is given to the declarant for the reporting of the participant of foreign economic activity in tax office and bank.
• When exporting, the fourth sheet is attached to the accompanying documents and sent to the checkpoint at the border, while importing it remains at the cost department of the customs office that issued the inspection of the imported cargo.

The passed control is certified by permit marks on the customs declaration, as a result of which it becomes a kind of passport of the goods, which has legal force in the managers and customs structures abroad.