International trade is an important component of the economy. Every year, a large number of products of different categories are supplied from other countries. Companies carrying out such transportation must take care of the necessary documents. Private individuals are also often involved in the process. They buy used cars and household appliances from neighboring countries. The article will discuss what it is - a state customs declaration (state customs declaration) for a product, the definition of the abbreviation, the rules for processing documents and why they are needed in general.
Concept
Paper is required when you need to transport valuable goods across state borders. It is worth noting that the customs declaration is currently used in a different format. At the beginning of 2011, a new name was officially adopted - “DT”. However, the former term is still in use. Therefore, in the proposed material both of them will be periodically mentioned.
What is indicated
There are strict regulations that determine the information contained in the customs declaration document. More details about this are in the table below.
| № | Information |
| 1 | Sender details |
| 2 | Recipient details |
| 3 | Name of the country where the transaction was concluded, its code |
| 4 | Place of origin |
| 5 | State of destination |
| 6 | Conditions of transportation, vehicle, in what currency payments will be made |
| 7 | Cargo characteristics |
| 8 | Border checkpoints |
| 9 | Provided quotas |
| 10 | Duties, fees |
Results
It is advisable, but not necessary, to record the customs declaration number in the invoice, provided that the other information reflected in the document makes it possible to establish information about the supplier, buyer and product. The DT number can be found in column A of the customs declaration. Subsequently, it is recorded in column 11 of the invoice.
You can learn more about the specifics of using tax documentation when importing goods and services from abroad in the articles:
- “VAT when importing services: how to pay the tax correctly?”;
- “Code of the country of origin of the goods in the invoice.”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Kinds
In the first section, we indicated what GTD means and how it stands for. Now it is necessary to describe the classification. The legislation of the Russian Federation provides for four types of declaration. They are applied depending on the situation that arises.
Commodity
Such paper is issued for all products intended for import into the territory of the Customs Union as part of foreign commercial activities. It includes the Russian Federation, as well as:
- Kazakhstan;
- Republic of Belarus;
- Armenia;
- Kyrgyzstan.
Transit
A cargo transport declaration of this type is required in the case when the goods are moving through a vehicle and none of the states is importing or exporting. Then the form is filled out and submitted to the appropriate authority.
Passenger
This type is used in situations where products are transported by an individual.
On the vehicle
The document is issued when a vehicle is imported into Russia from abroad.
How to find out the customs declaration number and reflect it on the invoice?
Declarations are drawn up in the form approved in Appendix 2 to the Decision of the Customs Union Commission dated May 20, 2010 No. 257. Their numbers are reflected in Column A of the specified document.
The reference number recorded in column 7 of the DT should not be mistakenly mistaken for the customs declaration number. The fact is that in this column a code is recorded that reflects the specifics of declaring property according to a special classifier - it has nothing to do with the customs declaration number for tax documentation. The DT number should be entered in column 11 of the table, which is included in the invoice form.
If the property was imported to Russia from the EAEU, then a dash is placed in column 11 of the document in question. Columns 10 and 10a do not need to be filled in.
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How taxpayers got out of the situation
VAT reports for the first quarter of 2022 with such short customs declaration numbers were not uploaded. Therefore, some organizations and individual entrepreneurs decided in these cases not to fill out line 150 of section 8 of the VAT return at all. And according to the Federal Tax Service specialist, this is the most correct approach.
Expert commentary. Line 150 of Section 8 of the VAT declaration for goods previously imported into the EAEU countries Irina Sergeevna Persikova, State Counselor of the Russian Federation, 1st class - The format for presenting information from the purchase book on transactions that are reflected in the VAT return provides that the indicator of line 150 of Section 8 of the declaration , where the customs declaration number is indicated, may either be absent (not filled out) or consist of 23 - 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order N ММВ-7-3 / [email protected] ). And this is exactly the length that can be entered in column 11 of the invoice when selling imported goods, the registration number of the Russian customs declaration (Letter of the Federal Tax Service of Russia dated 08/30/2013 N AS-4-3/15798; subparagraph 30, paragraph 15, subparagraph 1 p 43 Instructions, approved by Decision No. 257). If column 11 of the invoice of a Russian supplier drawn up for the sale of goods imported from the EAEU member states contains the numbers of customs declarations issued in these states, the buyer does not need to indicate such numbers in lines 150 of section 8 of the declaration. When selling in Russia goods purchased from a supplier from the EAEU member states that were previously released for domestic consumption on the territory of these states, it is not necessary to fill out column 11 of the invoice at all (Letter of the Ministry of Finance of Russia dated September 15, 2016 N 03-07-13/ 1/53940).
However, some companies and entrepreneurs still filled out line 150 of Section 8 of the VAT declaration, adding the number of the customs declaration issued in another EAEU member state to the required length. Someone added zeros at the beginning of the number. Some - numbers corresponding to the state of the customs post, for example 112 - for Belarus, 398 - for Kazakhstan, 417 - for Kyrgyzstan. As a Federal Tax Service specialist explained to us, filling out a VAT return in this way will also not entail any negative consequences.
Expert commentary. Checking the data on line 150 of section 8 of the VAT declaration during a desk review Irina Sergeevna Persikova, State Counselor of the Russian Federation, 1st class - During a desk check of the VAT declaration, filling out line 150 of section 8 of the declaration regarding the correctness of filling in the number of the customs declaration issued in another member state EAEU, not verified.
Registration of a customs declaration at customs: why is it necessary?
The paper described in the article contains several functions. For a better understanding, it is worth examining each of them in detail. First of all, this is obtaining important information. Participants submit it to customs, thereby confirming the fact of the transaction.
The second purpose is legal. The presence of a properly drafted document is evidence that the agreement was reached taking into account applicable national laws and regulations.
The third role is statistical. The data that was identified in the GDT declaration is used by company management to generate a report, identify strengths and weaknesses and make new large-scale decisions.
If we summarize all of the above, we can conclude that paper plays a big role at all stages of international trade. Without it, it will not be possible to draw up a schedule and certify the legality of actions.
Deadlines for filing GDT
Cargo customs declarations for goods are the most common documents among TDs; the date of submission of the document is recorded by a customs representative; the timing of its submission varies depending on whether the goods are exported or imported.
Customs services most often work with cargo (commodity) customs declarations
Thus, if things are imported, then the deadline for filing a GDT is 2 months, that is, the period allocated for the temporary storage of goods, which, if necessary and on the basis of an application, can be extended for another 2 months, but no later than this period. Clearance of goods should not exceed 14 days from the date of submission of the GDT. If the goods are exported, that is, taken out of the customs territory, in this case the deadlines are not established, however, the document must be provided before the actual export of the cargo.
When you don't need to fill it out
Regulatory legal acts provide for several situations in which the preparation of a customs declaration for cargo transportation is not a mandatory step. First of all, these are transactions with duty-free goods that are delivered or sent. The second case is trading in very small volumes. If the cost of all products is less than 100 euros, then this paperwork is not required. It is separately indicated that the document is not needed if special products are transported that are not subject to economic policy measures. In addition, transporting cargo to the territory of another state for personal use also does not require filling out paperwork.
These rules sound simple. However, before crossing the border, you should consult with a lawyer. He will tell you what exactly needs to be presented to the border guard in a particular situation.
Basic design requirements
- The document must be drawn up on the appropriate form, legibly, without any errors, corrections or blots.
- DT is filled out only in Russian in printed form.
- The declarant is not given the right to enter into the document information not specified in the Instructions for filling out the customs declaration.
- In case of correction, it must be certified by the signatures of the authorized person and the declarant. Otherwise, the amendment will be regarded as a blot, and the declaration will not be accepted.
If the information specified in the customs declaration is unreliable, the cargo may not be accepted or may be detained at the border for a long time.
Algorithm
The first part of the article was devoted to what it is - GDT, interaction with customs, and a decoding of the abbreviation was also given. Now you need to find out exactly how the registration process occurs.
First of all, it is necessary to indicate that the declaration is filled out in the form established by the CU Commission. It is a brochure or just several A4 forms. The filling rules are regulated by a special body - the State Customs Committee. The necessary instructions are contained in the order “On approval of the Instructions on the procedure for filling out the customs declaration.”
First of all, work is carried out on the main sheet - TD 1. It consists of cargo with a single name and mode of movement. 4 copies are made. The first one is sent to the archive for storage. The second goes to the statistics department. The third is given to the applicant for reporting activities. The latter is attached to the goods and sent to the checkpoint. It carries out customs clearance.
Basic information must be provided by the declarant. Many people feel uncomfortable with the abundance of data and information. Especially beginners who did not know before that this is a gas turbine engine mode and what documents are needed. But if you figure it out, the procedure won’t be so complicated. When accepting papers, a special stamp is placed. The completed stages of control are noted in special columns.
In addition, there is a sheet of form TD 2. If goods are transported together, which include products with different names, then it must be filled out. One additional form can contain up to 3 articles. The maximum number of such pages is not specified in the legislation. The filling out procedure is similar to the previous form.
There is a sample attached below that you can use as a guide during the process.
Customs declaration number: decoding and what is it?
CCD - cargo customs declaration - is a mandatory document when moving (import/export) goods between states. Issued by the owner of the goods and processed by an inspector of the Federal Customs Service (FCS).
The customs declaration registration number is assigned to the document by a customs officer upon acceptance. Until October 1, 2022, this detail in the invoice had a different name - the customs declaration number. The addition to the name of the detail made the content of column 11 clear: not the serial number of the declaration, but the registration number.
In accordance with the adopted changes to the procedure for filling out an invoice (RF Government Decree No. 981 of August 19, 2017), in 2022 the TD registration number became a mandatory detail of the shipping document (column 11).
Read our article about what information about the recipient and sender of the cargo should be indicated in the invoice.
What papers are submitted along with the GDT form?
Regulatory acts provide for a list of documents submitted simultaneously with the declaration to the relevant customs authority. Below is a complete list.
A certificate that officially confirms the ability to submit a declaration of intent on one’s own behalf.
- Transport papers indicating that the cargo crossed the state border of the Russian Federation.
- A copy of the passport of the foreign economic agreement.
- Certificate of customs value.
- Product delivery control certificate.
- Receipts for payment of duties.
- Photo of the customs declaration (electronic copy on a medium).
Rules and procedure for filling out cargo TD
The goods declaration form is approved by the CU commission, consists of several form sheets or a small brochure, and is also filled out in electronic format according to a strictly established template. To be filled in:
- the main sheet of the Customs Declaration-1, is issued for goods that have one name for the declared customs regime, is filled out in four copies - for the customs archive, the statistics department, as an accompanying sheet along with other documents for the cargo, and one is returned to the declarant as a financial reporting document document;
- GDT-2 sheets are additional, issued if the transported cargo contains goods with several names; no more than three names are declared in one such sheet.
Without a customs declaration it is impossible to transport goods across the border
The structure and rules for filling out the cargo customs declaration and, in particular, its main and additional sheets are established by law; the basic information and all columns of the cargo customs declaration are filled in by the declarant. The customs representative puts a mark in the boxes indicating that the document has been accepted, as well as in those that indicate the stages of customs clearance and customs control. Basic requirements for registration of GDT:
- filling out on the appropriate form without errors, legibly, without corrections;
- entering all information in Russian;
- It is mandatory to enter only the information specified in the instructions for filling out the GDT;
- all corrections must be certified by the signatures of the declarant and the authorized customs representative, otherwise the corrections will be assessed as blots and the declaration will not be accepted.
One of the main conditions for successfully passing control at customs is the submission of reliable information about the cargo and the correct execution of documents, which is why it is very important that the procedure is carried out by someone who is well acquainted with all the rules and features of customs clearance.
Sample 2022
When choosing an example, it is important to consider the date. It is possible that the information provided is no longer relevant. In the photo you can see the declaration filled out last year.
As you can see from the example, the form contains a large amount of information. First of all, the title of the document is in the upper left corner. A number is also indicated, which will be discussed below. In the window below you can see the recipient’s data, and then the declarant’s data. The names of the states are indicated on the right. Germany is the country of destination, the Russian Federation is the country of origin. Below is the payment amount and exchange rate at the time of registration. It is important to note that the data of the responsible person is also written on the sheet.
Declaration fields - correct filling
The rules for filling out the declaration fields for 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 import of goods into the customs territory of the Russian Federation without restrictions on use, the second subsection of the column is entered with code 40. If the document is issued in electronic form, then the ED marker is placed in the third subsection - electronic declaration. In our sample, the declaration is issued in paper form, and this subsection in the declaration is not completed.
- In the upper right corner of the form, in section A, the customs declaration number is indicated; the decoding includes three groups of numbers, under which the customs code, the date of drawing up the declaration and the serial number in the accounting journal are indicated.
- The leftmost section means the declaration form, where the first number 1 means that this is the main sheet - TD1, and the second indicates the number of additional sheets. If they are not issued, 1/1 is entered.
- Column 4 is completed if loading specifications are present.
- The fifth and sixth columns indicate the total imported goods and the number of cargo items. In the presented sample - 1 product, 1 place. This is an important indicator; it must correspond to actual transportation.
- The seventh column is filled in if a preliminary declaration has been carried out, and the design features are indicated. It is filled out by customs.
- 2 columns - sender, 8 columns - recipient. Full names, legal address are written, 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 finance. the settlement is usually the counterparty to the contract. May be the same as the recipient of the shipment.
- Column 12 indicates the total amount of delivery. 22 and 23 - indicate in what currency the delivery is made, with codes of the contract currency and the exchange rate on the date of registration of the declaration.
- Field of column 20 - terms of delivery - is filled in according to the information provided by the contract documents. The delivery location is recorded here. In our case, these are the CIP terms of Incoterms, which means that transportation and insurance of cargo is paid up to a certain point along the route. Maybe to the border, to a warehouse, in our case - to a customs warehouse in Moscow.
- Columns for indicating 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 out of the customs declaration for imports: a breakdown of the columns indicating the completed information.
More details about the rules for filling out declarations, including in electronic form, can be found in the video below.
How is the document number generated?
It makes sense to concentrate on this more carefully. After the declarant has filled out the forms, the papers are thoroughly checked and registered. They are then assigned an individual number. However, it does not consist of random numbers, but is formed according to clear rules.
The first block is 8 characters. This is the code of the customs organization where clearance is carried out. The second is the registration date. The number comes first, followed by the month and the last two digits of the current year. For example, April 18, 2022 will look like this: 180420.
The third part includes 7 numbers. This is a serial number assigned to the declaration by the relevant authority. The countdown starts from the beginning of the calendar year. For example, No. 0000002 is the second in a row. Elements are separated by a “/” sign; spaces or other characters cannot be inserted.
What information is contained in the GDT
Information that must be indicated in the cargo customs declaration is regulated by Art. 181 TK TS. It must reflect exclusively truthful and maximally accurate information; only in this case will the cargo be allowed to move across the border or for movement through the transit zone.
The data entered in the declaration is thoroughly checked and verified with the actual composition of the cargo by a customs representative. If he notices inconsistencies, distortion of factual data, deliberate concealment of information about the cargo, this may lead to its delay, sending it to a temporary storage warehouse until all circumstances are clarified, in some cases - to confiscation of the goods, and penalties may be imposed on its owner or or bring to administrative responsibility.
They contain the following data:
- the customs regime used;
- information about the declarant or customs broker, depending on who fills out the customs declaration, who sent the cargo, who receives it;
- data on transport on which cargo is transported across the state border or through the territory of the Customs Union in transit;
- conditions for the transportation of goods;
- information about the goods themselves, their manufacturer, name, classification code, how many there are in pieces or other measurement, how they are packaged;
- data on customs payments and their calculation;
- information about the foreign trade transaction and the main conditions on the basis of which it was concluded;
- information that all necessary restrictions and conditions required for the customs procedure have been met;
- data of documents attached to the customs declaration;
- other information that may be needed to carry out the customs control procedure.
The information that was entered into the TD can be changed, but only before the goods were allowed to pass through the state border for entry or release; this could be incorrectly specified contract details, destination country code or a number of other information.
There are several types of cargo customs declarations:
- full - standard form;
- brief, which is issued before the cargo is placed under the customs procedure;
- incomplete (temporary), issued under special conditions, for example, if there is not enough information about the goods being transported, and the declarant cannot declare them due to reasons beyond his control;
- periodic, for permanent regular transportation, is issued on the basis of the customs authority that carries out the procedure.
In some cases, it is not necessary to fill out a customs declaration form, for example, if the imported or exported goods are not subject to duties and taxes, their customs value is less than 100 euros, the goods are transported by an individual for personal purposes, or cargo is moved for which these customs procedures are not applied.
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Registration of vehicles transported across the border
The procedure for purchasing a vehicle abroad is very common in Russia. Cars of those brands that are not officially sold on the territory of the Russian Federation are especially in great demand. For example, the famous Tesla electric car. Another reason is more attractive prices in some countries.
The algorithm for importing a car from another state is simple. It consists of 4 steps that are easy to remember and follow.
1. The first stage is the preparation of all the papers necessary for the process. Data is collected about the owner, as well as about the transport itself. It is important that the model, manufacturer, identification number (VIN), year of manufacture, power and other characteristics are accurately indicated by which a specific car can be accurately identified.
2. The next step is to provide the collected certificates to the customs officer. First of all, this is a declaration of the customs declaration. In addition, the applicant is required to show the employee the technical passport of the vehicle, the delivery agreement, the invoice (invoice), and a receipt indicating the amount of transportation costs.
3. Next comes cleaning. At this stage, the exact purpose of importing the car into Russia is clarified. The moment is important, since the amount of duty charged to the new owner directly depends on the reason. Afterwards, the buyer’s benefits are checked, a detailed inspection of the car is carried out, and the actual numbers are compared with those indicated in the documents.
4. The last step is to obtain an import permit. If all bills are paid in full and the inspector has no questions about the condition of the papers, then an inscription is placed allowing you to cross the border. It gives the right to register the vehicle with the relevant authorities.
Cargo customs declarations
A customs declaration is a document of a set form consisting of several dozen fields to be filled out. It contains information about goods transported by legal entities or individual entrepreneurs during foreign trade transactions. The customs declaration also provides information:
- about the customs value of the cargo;
- about the sender and recipient;
- about the transport used for delivery.
After Russia joined the Customs Union (CU) in 2011, the abbreviation GTD became a less commonly used term in the system of customs authorities of the Russian Federation. It was replaced by the concept of DT, which in decoding means a declaration of goods (passed through customs). The declaration is filled out in accordance with the Customs Code (TC) of the Eurasian Economic (or Customs) Union.
What is a customs declaration for import and export?
A customs declaration is issued for the legal transportation of goods both from abroad (import) and outside the country (export). Registration is carried out by the cargo manager, who is usually a broker company. After this, the customs declaration is certified by a customs inspector. The specified information must correspond to real data about the product, its carrier and recipient, since in the future it will be possible to cross the border on the basis of this document. The presence of blots or erasures in the customs declaration is unacceptable.
If inconsistencies are identified, the goods may be sent to a penalty area and even confiscated, and its manager may be brought to administrative or criminal liability.
Examples of decoding TN codes, country of origin of goods and customs duties
When registering a customs declaration, the declarant is responsible for determining the code of the commodity nomenclature (TN) of foreign economic activity, approved by a decision of the EEC Council (Economic Commission for Europe). Coding allows you to identify goods and simplify the automated processing of declarations submitted to customs.
The codes are entered in column 33 of the GDT, consist of 10 characters and reflect the product’s belonging to one of the 97 product groups of the Commodity Nomenclature of Foreign Economic Activity. Groups, in turn, consist of several subgroups, each of which is subdivided into several more subgroups. In order to enter data into the GDT to calculate, for example, the code of a reptile imported into the territory of the Customs Union for research, it is necessary:
- in the nomenclature section “live animals” (01) find the subgroup “Other live animals” (0106);
- then go to the subgroup “Reptiles (including snakes and turtles)” (01062000);
- finally, to the subgroup “For research purposes”, resulting in product code 0106200010.
In column 34 of the customs declaration (subsection “a”) the code of the country of origin of the goods is entered. This code has a literal expression, for example:
- RU – Russia;
- KZ – Kazakhstan;
- AM – Armenia;
- CA – Canada;
- EU – European Union.
In case of complete absence of data on the country of origin of the goods, the code “00” is entered.
Column 47 of the GDT is called “Calculation of payments” and is intended for entering payment codes. The coding of payments in favor of customs was also adopted by a decision of the Customs Union Commission and is applied throughout the EAEU. Basic and common codes:
- 1010 and 1020 – fee for customs clearance and escort;
- 2010 – import customs duty;
- 2050 – anti-dumping duty;
- 2060 – countervailing duty;
- 5010 – value added tax.
Declarants who decide to classify their goods independently must be prepared for the fact that customs departments do not always agree with the chosen TN code and can make their own decision on classification. This will lead to difficulties when going through customs: a lengthening of the procedure, additional expenses, and in some cases, penalties (if there is a suspicion that the wrong code was intentionally indicated in the customs declaration). To avoid troubles, it is advisable to trust the classification of goods to customs representatives with many years of experience. Importex specialists will help with this.
GTE for a car
A declaration of a customs declaration for a car is usually drawn up when importing cars or their components (body or engine) into the territory of the vehicle. A customs declaration for a car is a document without which it is impossible to register and register a car with the traffic police. The data specified in the vehicle passport must match the data of the VIN code (an identification number by which you can track the date of production, sales and other events in the history of a particular car). To prepare a customs declaration, it is necessary to prepare lists of documents for registration of an individual entrepreneur, legal entity or individual at customs and for customs clearance of “export” (or “import”, which rarely happens in the case of a car).
How to calculate customs duties
To calculate the total customs payment, which will be indicated in a certain column of the customs declaration, use the general formula:
Customs duty + customs or seasonal (if any) duty + excise tax (if any) + special duties + VAT = total customs payment.
To avoid problems with the customs department, the payment amount must be calculated as accurately as possible.
Accounting for customs declaration
The declaration of goods consists of 4 sheets (main, T1, and additional - T2), fastened together into a brochure. After the goods are released, the customs declaration sheets are distributed between:
- customs (1 sheet remains and is archived there);
- statistical department of customs (2 sheets are used for statistical accounting);
- the declarant (he has 3 sheets left);
- regional customs authority (for export) or the customs value department (for import) - 4 sheets are sent there.
The declaration number and the country of origin of the goods must appear in the accounting of duties under the customs declaration when registering imported goods at the warehouse.
State customs declaration for cars
It is necessary if the car was purchased abroad, and then the owner plans to transport it to the Russian Federation. In this case, the processing falls on the person who made the purchase. In other words, to the new owner of the vehicle. The inspector carefully checks the papers, checking all the information specified in them. If no problems are found, an import permit is issued.
In the case when the vehicle is transported by a private person, it is mandatory to present a receipt receipt. This is a certificate stating that the duty has been paid in full. If it is absent, the employee will not allow the car to enter Russia. This can lead to the loss of not only time, but also money, since there will be costs for storing the car in a special warehouse. Therefore, it is worth checking in advance that everything you need is available.
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Features of documents for goods in the customs regime of export/import
Information data reflected in the customs declaration indicates the legitimacy of the transaction and the cargo being moved. 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.
In its structure, the customs declaration form consists of two forms:
- TD 1 is the main sheet of the declaration; the export or import sign is affixed to it (EC, IM, respectively). Filled out for products with the same name. For example, spare parts for cars, with one code according to the Commodity Nomenclature of Foreign Economic Activity up to the ninth digit.
- TD 2 – additional bound sheets of the customs declaration. Filled out if there are goods that are not included in the main declaration sheet. No more than three different product categories can be entered here, while the total number of units of cargo cannot exceed 33 items per one main sheet of the declaration.
Important. In some cases, goods are registered 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.
Body
Most car owners buy a ready-made vehicle right away. However, there are situations when a car is transported across the border in parts. In most cases, this is a way to save money by buying a used car and then restoring it.
If this is the case, and the car enters Russia in parts, then for each component, which has its own identification number, it is necessary to fill out a separate customs declaration. One such element is described in this subsection. If you do not perform all of the above steps, then after assembly the vehicle will not be able to be registered with the authorities. Accordingly, it will not be possible to drive it legally. You should consider whether the money saved is worth the time lost.
During the analysis process, an authorized inspector carefully verifies the data of the units. If a discrepancy is discovered somewhere, the declarant will be forced to spend time and money to eliminate all inaccuracies. Therefore, buying a car abroad should be taken seriously, taking into account possible pitfalls.
GDT registration services
In order to correctly carry out all the procedures, you need to know exactly the procedure for filling out the customs declaration, which goods are subject to inclusion in the document and declaration, know the legislation and all regulations regarding customs procedures. That is why the decision to use the services of customs representatives, whose roles are successfully played by specialists, will be more profitable from the point of view of finances, successful business management, and saving time.
If errors were made during the transportation of goods or the preparation of documents for them, you may face penalties, and sometimes confiscation of goods, and administrative liability. And to avoid all these problems and difficulties, cargo delays at the border, entrust customs clearance of goods to professionals.
Our center provides all types of customs services, including customs clearance of goods and cargo, filling out and submitting cargo customs declarations. We are an experienced customs declarant and can represent your interests by preparing customs documentation at any customs office of the Russian Federation.
Declaration for the motor
Some motorists buy imported engines in stores abroad. Most often they hope for a higher quality part. However, not everyone takes into account that she also has an individual number. Accordingly, it is necessary to draw up a separate declaration in this regard.
If the unit has been used, it is important to carefully inspect it before purchasing to ensure that the number is intact. This can save you a lot of trouble later.
The age, condition and technical characteristics of the motor do not matter.
The only important thing is that the equipment meets environmental standards. If no problems are found, the owner receives official permission to enter and installs the engine in his vehicle. After which changes are made to the vehicle registration certificate. Number of impressions: 11615
Innovations in line 150 of section 8 of the VAT return
In the invoice issued for the sale of imported goods, the seller must indicate their country of origin and the number of the customs declaration under which they were imported into Russia (Subparagraphs 13, 14, paragraph 5, Article 169 of the Tax Code of the Russian Federation). The buyer enters this number in the purchase book (Subclause “p” of clause 6 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137). And then information about the customs declaration number is reflected in the VAT declaration. For this purpose, line 150 is provided in section 8 of the VAT return and in Appendix 1 to this section (Clause 45.4, 46.5 of the Procedure for filling out the VAT return, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected] ( further - Order N ММВ-7-3/ [email protected] )).
Previously, if an invoice contained several customs declaration numbers, then all these numbers were required to be indicated separated by a semicolon on one line. It is clear that when accepting the VAT declaration, each individual customs declaration number was not checked in any way.
But starting from the report for the first quarter of 2022, a separate line 150 is provided for each customs declaration number. Moreover, you can indicate a number in it no shorter than 23 characters and no longer than 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order No. IMM -7-3/ [email protected] ). This limitation is justified by the format of the registration number of the customs declaration.
Reference. One of the types of customs declaration is a declaration for goods (Subclause 1, clause 1, Article 180 of the Customs Code of the Customs Union). It is this that is formalized at customs when goods are imported into Russia for subsequent sale (Clause 1, Article 181, Articles 202, 209 of the Customs Code). But as a general rule, this does not apply to goods imported from EAEU member countries (Belarus, Kazakhstan, Kyrgyzstan, Armenia). Between Russia and these countries, goods are moved without customs declaration (Subclause 5 of clause 1 of Article 25 of the Treaty on the EAEU (Signed in Astana on May 29, 2014)).
