What documents does the organization provide at customs? Customs clearance. Registration of a participant in foreign trade activities is not required before submitting a customs declaration

Attention!

The VVS company DOES NOT PERFORM CUSTOMS CLEARANCE OF GOODS AND DOES NOT CONSULT ON THESE ISSUES.

This article is for informational purposes only!

We provide marketing services on analysis of import and export flows of goods, research of commodity markets, etc.

You can familiarize yourself with the full list of our services.

In contact with

Classmates

The document flow of each country has its own specifics, and Russia is no exception. Documents for importing goods must be prepared in accordance with the regulations, otherwise there will be problems with customs clearance and payment for the goods - you simply will not be able to do this. You should be prepared to fill out most of the documents in person.

To successfully complete this work you will need: knowledge of the Laws of the Russian Federation and consultations with specialists (for example, a customs broker). What documents are needed to carry out? What is the order of content of these documents and what may be additionally required to be submitted to government agencies? This is exactly what will be discussed in our article.

What documents are required to import goods?

In order to be able to import goods into the territory of the Russian Federation, go through customs and certify the cargo, you need documents for importing goods, the list of which is individual and depends on what kind of cargo it is and what type of business corresponds to your activity. Below is a list of documents that make up the main package - this will help you navigate the preparation of all documentation.

1. Agreement.

An agreement on foreign trade must be concluded between the interacting parties. The text of the document must be prepared in Russian and English, indicating the “main” language, understandable to both parties to the contract. The main language will help to avoid misunderstandings that may arise from different readings. The same applies to additional agreements.

The contract must indicate:

subject of the agreement;

the cost of the cargo and the total amount of the contract;

terms and conditions of delivery according to INCOTERMS 2010;

conditions for delivery and acceptance of cargo;

information about actions with cargo (about packaging, labeling);

liability of the parties to the contract;

force majeure situations;

procedure for action in the event of a conflict;

duration of the contract;

details of the parties (legal addresses and bank details).

Documents for importing goods may include additional agreements that specify:

description and quantity of cargo;

price per product unit;

the cost of the entire cargo;

procedure for payment for cargo;

production timeframes.

Based on the agreement, a transaction passport is drawn up.

1. Passport.

Each fact of import is confirmed by a document that must be obtained from the serviced bank. It is called a transaction passport and contains information about the parties to the agreement carrying out foreign trade operations, about banks and about the agreement (contract) itself.

details of the party representing Russia: name, date of state registration of the company;

INN, OGRN, KPP, bank account through which payment for the contract will pass;

details of the party representing the foreign partner (information similar to that described above);

details of the bank where the transaction passport is issued (serving bank);

information about the contract: date of conclusion, number, amount and currency of payment, expiration date of the contract and its special conditions.

2. Invoice.

Documents for importing goods must contain an invoice - a payment document containing all information about the transaction and identification features that are presented in relation to all official financial securities. It is drawn up on a form provided by the manufacturer of the product and signed by both parties to the agreement (contract). The invoice states:

type of payment document (commercial/proforma);

date and number of compilation;

information about the parties to the contract and the recipient of the cargo;

date of conclusion of the contract and its number;

delivery terms according to INCOTERMS 2010;

description of all types of cargo separately, their cost and quantity;

total cost of cargo (in US dollars);

total weight of cargo;

purpose of delivery;

surname of the responsible person and his signature, seal.

The document is prepared independently in two languages (Russian and English). To avoid any difficulties with customs services, the invoice must contain the same information as in the contract

3. Bill of lading.

A bill of lading is required to confirm acceptance of cargo for transportation by sea. In addition, it confirms the conclusion of an agreement on cargo transportation by sea and the acceptance by the carrier of obligations regarding the delivery of the cargo to the port of destination of its issuance to the owner of the bill of lading, that is, the legal recipient.

Documents for importing goods by sea must indicate:

name of the vessel (if the cargo is delivered on a specific vessel);

information about the carrier (name, location);

information about the sender and recipient;

name of the port of shipment;

the date when the carrier accepted the cargo at the port of shipment;

name of the cargo unloading port;

cargo characteristics;

description of the appearance of the cargo and packaging method;

the cost of freight paid by the recipient (or other indication of the need for freight to be paid by the recipient);

date and time when the bill of lading is issued;

signature of the person responsible for the transportation (captain or authorized representative of the company).

The bill of lading must be drawn up in several copies. All these documents for importing goods are considered originals. If the cargo is issued according to one of them, then the rest are deprived of legal force.

4. Certificate of origin of the cargo.

This document serves as confirmation of the country that manufactured the transported products. Certificate of origin of cargo is a document that is not mandatory for paperwork at customs. However, when going through customs clearance with a certificate, you can receive certain benefits if you import goods to which they apply.

5. Railway invoice.

If the cargo is transported using, then a railway waybill must be issued. The document stipulates the obligations of the customer and the carrier (the parties to the contract are indicated as the customer: sender/recipient). The invoice is kept by the carrier throughout the journey, and after receiving the goods, the document is transferred to the second party to the contract.

The railway bill of lading indicates:

point of departure and destination of the cargo;

information about the parties to the agreement;

information about the cargo (name, characteristics, cost, etc.);

delivery date.

A railway waybill is a document confirming the existence of contractual obligations between the parties and their implementation.

Additional documents for importing goods

The above list of documents may not be final, because import may require:

statutory documents of the company importing the goods;

payment documents confirming payment of customs duties;

waybills (depending on the type of transportation used: road, air transportation, etc.);

insurance;

transportation invoice;

customs declaration of the exporting country;

agreements with all entities involved in the transaction;

accounting documents;

invoices for brokerage services or commission payments (if this occurred during the transaction);

receipts from the warehouse where the goods were temporarily stored;

information about the price of the manufacturer’s goods (or calculation of the cost of a commodity unit);

a packing list containing information about the characteristics of the goods being transported.

It is not necessary that you will need all of the listed documents to import goods. This list is approximate, because when importing a specific product, special, additional documents are required, which can be samples, booklets, etc., when preparing a package of papers, do not forget about the proper execution of each individual document. If everything is completed in accordance with regulatory requirements, then no “customs” problems will arise.

What difficulties may you encounter when preparing documents for importing goods?

It is very difficult to confirm that imported products comply with the requirements specified in regulatory documents. Only specialists can complete this customs procedure quickly from start to finish.

When clearing goods at customs, many different nuances always arise. It is very important that you are prepared for them. To do this, even at the preparatory stage of the transaction, you will need advice on the import of the goods you are interested in into Russia. You must master the following information:

code of the foreign economic activity product nomenclature for imported products;

regulatory requirements of the Customs Union for this product;

a detailed list of documents required to undergo customs inspection;

processing time and approximate cost.

Having this information, the importer, when concluding a contract for foreign delivery, will know exactly the procedure and timing of delivery of the order to its destination located in Russia.

There are a number of circumstances that affect the timing of goods passing through customs procedures:

is there a need to declare this product;

is there a need for a certificate of conformity;

Is there a need for the product to undergo mandatory state registration?

In the technical regulations for the decisions of the Customs Union, you can find a list of goods subject to one or another method of legalization in the CU member countries.

If you are going to import goods that contain drugs or their precursors, then the documents for importing goods must include a permit from the Federal Drug Control Service of the Russian Federation (FSKN) (this is provided by the owner of the goods).

If you import telecommunications system equipment, software products or radio electronics, you will be required to undergo FSB notification.

If you import mineral fertilizers, timber, precious metals, etc., then documents for importing goods must include a license issued by the Ministry of Industry and Trade.

This list is incomplete. There are still quite a few goods that must be accompanied by certain supporting documents required upon import in order to clear customs.

The problems of customs clearance do not always depend on how carefully and completely the documents for importing goods are prepared or on the level of responsibility of participants in foreign economic activity. Typically, difficulties arise from established risk profiles that entail additional costs.

For example, during the customs inspection procedure, costs may be required to pay for unloading and loading of goods, work related to measuring or weighing cargo, restoring packaging, etc. Also, customs may require additional documents for importing goods.

In addition, problems that often arise are the result of a lack of experience and knowledge necessary for conducting foreign economic activity:

Customs officers have the right not to accept documents that are drawn up in violation of regulatory requirements;

the import or export of any products is permanently or temporarily prohibited;

recalculation of customs duties due to the need to make adjustments to the customs value or due to an error in determining the classification code for goods according to the EAEU Commodity Classification for Foreign Economic Activity;

a temporary ban on the export of goods with trademarks and service marks, unless permission from the copyright holder is presented;

confiscation of goods or application of penalties in connection with the presentation of incorrect information about the cargo in the accompanying documents.

Naturally, the difficulties listed above may entail additional costs associated with payment of additional customs duties, a warehouse for temporary storage of cargo, fines and downtime. Therefore, if you do not know the regulatory framework well, you risk spending more than you planned.

Documents for import according to “white”, “gray” and “black” schemes

If documents for importing goods are drawn up according to the “white” scheme, then everything goes strictly in accordance with the “letter of the Law”: the price, commodity codes of the Commodity Classification of Foreign Economic Activity and other information about the cargo are honestly indicated. This scheme is considered the safest, but, as a rule, it is the most expensive.

"Black" The scheme involves a targeted violation of the Law, which manifests itself in the following: at customs, instead of one (actually imported) product, a completely different one is processed (for example, toys are listed in the documents, but in fact medical equipment is imported), the weight of the goods is underestimated, bribes are given so that customs officers “didn’t notice” the contraband goods. Of course, in this case, customs clearance becomes much cheaper (sometimes 10 times!), but do not forget that this is a violation of the Law of the Russian Federation, and any crime can be detected.

Using "gray" scheme, the importer optimizes costs, but does not violate the scope of the Law. In this case, the role of importer-buyer is not the customer, but the logistics company. When the cargo passes the customs inspection procedure and is delivered to the territory of the country, the customer receives the goods on the basis of a delivery agreement concluded between compatriot companies.

Documents for importing goods include in their list declarations, which are most often used to implement “gray” schemes, indicating in them the undervalued value of the cargo. This move allows you to reduce the cost of paying customs duties. A noticeable difference is observed when it comes to industrial supplies or the import of expensive electrical appliances. The price can be lowered in several ways, including an agreement with the exporter, who then receives the difference by transfer or in cash (this scheme is often used when delivering from China).

The meaning of the “gray” scheme is that documents for importing goods are issued while safely optimizing costs. This technique is most often used by entrepreneurs in order to maintain competitive prices for their goods.

If businessmen prefer to work according to the “black” scheme, then they may face very serious charges:

under Article 188 of the Criminal Code of the Russian Federation (smuggling), which provides for punishment in the form of imprisonment for up to 12 years;

under Article 194 of the Criminal Code of the Russian Federation (evasion of customs duties), which provides for punishment in the form of imprisonment for up to two years;

under Article 180 of the Criminal Code of the Russian Federation (illegal use of a trademark) with a penalty of imprisonment for up to six years.

The term of imprisonment can be increased by addition and amount to 20 years if the investigative authorities can collect evidence of violation of several articles of the Criminal Code of the Russian Federation.

You can, of course, avoid imprisonment and get off with a fine, but even in this case the costs will be simply enormous. Moreover, the use of black schemes is fraught with consequences not only for the owner of the cargo, but also for the carrier. Therefore, they are almost never practiced.

The most popular are “gray” customs clearance schemes. Analysts have different opinions on this matter, but most of them agree that 70–80% of Chinese products imported to Russia are imported under “gray” schemes. In this case, the documents for importing goods are prepared by the logistics company and the customer does not waste time and effort on this. Delay of cargo at customs, fines and other troubles for the parties to the transaction will not arise, because the goods are imported legally. In addition, as a rule, there are no problems with the tax authorities, since the customer receives both a copy of the declaration and closing documents.

Despite the fact that “white” schemes are the safest, their popularity is quite low for two reasons:

The cost of goods increases greatly. Quite often, budding entrepreneurs and small firms facing financial difficulties are simply unable to pay customs duties and other payments related to paperwork in full.

During customs clearance, it is necessary to overcome many bureaucratic “obstacles”. In order for cargo to cross the border, documents for importing goods must include statutory, tax, banking and foreign trade documents, specifications, invoices, technical descriptions of products, certificates, etc.

Competent execution of such a volume of documentation can only be done by a professional who knows all the nuances of foreign trade. Naturally, the customer of the cargo is forced to turn to such specialists, and their services are not cheap.

That is why the “white” scheme is most often used by large and medium-sized companies that have achieved financial stability. In addition, companies that have entered into agreements with large “network operators” or operate on the basis of a concluded government contract operate under “white” schemes.

To prepare documents for importing goods, organizations need a large amount of market information, which they often do not have. And when making important strategic decisions, it is necessary to rely only on reliable statistical information. But how can you be sure that this information is reliable? You can check this! And professionals information and analytical company "VVS" will provide you with such an opportunity.

This article will consider the issue of customs clearance on the territory of the Russian Federation. Necessary stages of the procedure, regulations accompanying the process and other points concerning the interaction of various parties when something arrives into the territory of the state across borders in order to obtain commercial profit.

The question arises with the arrival of products, items, property and other things across the geographical borders of the country. The procedures and responsibilities of the parties are established by the articles of the regulatory documents. The main one is the Customs Code (hereinafter referred to as the Code). The direct registration process as such represents all actions carried out in relation to items required for verification and declaration. The period of being under customs control ends as soon as all the necessary documents are completed.

Those who officially participate in the event are:

the person who is the direct owner of the subject of registration, that is, the declarant;
an intermediary hired by the declarant - a customs broker;
a direct carrier or a customs carrier hired by the owner of the goods;
the body that carries out inspection, verification, allows the declared property to pass through or detains it.

The process itself is divided into stages, each of which is a mandatory part of the procedure. Based on regulatory documents, our country provides the following gradation of the verification and control process at the stage:

The beginning of the process is arrival at the place of inspection and control;
moving around the territory;
storage;
declaration;
release;
moving from the inspection area, completing the process.

Each stage is determined by the type of goods being declared and its status. For example, temporary storage of goods and its internal transit through the territory of registration are necessary if we are talking about goods of foreign production or origin. In general, internal relocation is a process that is applied in various cases and is considered completed if:

it is necessary to move the declared goods from the point of arrival to the inspection authority directly;
it is necessary to move the goods from the place of registration beyond the borders of the territory where customs inspection is carried out;
transit between our own temporary storage warehouses;
in the absence of security for payment of duties, if transportation across state territories is necessary.

If all necessary checks of imported goods are completed within one day from the moment of registration by the service responsible for checking - storage on the territory of the post, control service is not required, even temporary. Such storage does not mean the full period of presence of the goods on the territory of the customs authorities, but only the direct placement of the declared goods in warehouses specially allocated for this purpose.

From the moment the goods are placed at the disposal of customs officials for inspection, its status must be determined as a matter of priority. If the received item is something that requires a long stay (read: more than a day) to be verified, the procedure for moving it to temporary storage warehouses with the corresponding accounting actions is immediately activated.

Regulatory documents define that storage is a mandatory action, but it can be both actual and formal, as long as the verification and registration of the goods will obviously take place in a relatively short period of time. Then what is declared, which is not actually moved to warehouses, “on paper” goes through this stage.

All registration procedures are carried out strictly on the territory specifically intended for this purpose and only by employees with the appropriate authority. Officials, employees of a customs post or customs office are not replaced by anyone except other persons with the necessary qualifications and holding positions suitable for the occasion.

However, there are a number of moments in which the procedure may move geographically to another location. If the declarant submits a request and sufficiently motivates it, based on legislative possibilities and compliance with regulatory documents, the place of control actions is replaced, and some of the registration operations may well be carried out not in the described territory.

As for the question of the order of the registration stages, there is a gradation into three methods: general, simplified and special.

General procedure for registration is considered to be a set of standard procedures carried out in most cases of applications for imported goods.

Simplified procedure subject to that which crosses the borders of the country, but is necessary for carrying out special events (liquidation of catastrophic consequences, major accidents, industrial and natural disasters), or the following goods:

animals (live);
goods with expiration dates;
international postal shipments;
items of radioactive origin.

Finally, in a special manner registration of items that must undergo quarantine, sanitary, veterinary or some other similar control of the relevant official services is carried out.

All verification procedures are accompanied by the payment of a mandatory fee determined in accordance with the Code.

The process of registration and inspection by customs is limited to two points, the period between which does not have a specific and fixed value. The beginning of the procedure indicates the deadline for submitting information to customs.

By law, the applicant must notify the inspection authorities about the imported goods no later than fifteen days from a certain date. The starting point is the day on which the imported goods prescribed for declaration are presented to the control services, or the day of the end of the transit movement of the goods (if their movement is conditioned for correct registration) to places other than inspection activities. A period of fifteen days is established for the declared person, who was always under the supervision of the inspection service.

For everything that people carry in luggage or hand luggage (we are not talking about legal entities), other declaration time frames are provided. The same applies to items that are required to be presented and described, arriving into the territory of the country in postal shipments not of a domestic, but of an international nature.

Finally, the completion of the entire procedure as a whole is determined by the decision of the regulatory authority to release the inspection site from the territory. This must happen no later than the third day from the moment when customs officers accept the information, declaration, other mandatory documents and accompanying papers transmitted to them. Naturally, this implies the physical presence of the goods being described and its obligatory presentation to customs inspection officials.

After the inspection is completed, the goods are released. This happens if all accompanying documents have been checked for compliance with customs regulations, and the inspectors have not found any problems or errors in the information provided. All accompanying documents must be completed in detail in accordance with accepted rules.

However, there are a number of points in which the duration of the verification procedure can be legally extended. When the declared goods have to be divided into separate lots, the time spent on this automatically increases the period for final verification. Mandatory regulations for the release of goods are shifted exactly by the time spent on separating those provided for inspection.

Declaration is considered a fundamental stage of the clearance process for inspection by customs authorities. If something moves across the border of a country, that is, it must undergo customs inspection, inspection, or there is a change in the storage regime in the territories of control and inspection, it is necessary to legally document what is happening.

In view of the fact that Russian is adopted as the main state language in the country, the filling out of accompanying documentation for verification services is carried out in Russian. In special cases, filling in languages other than Russian is used. For example, control authorities have the right to accept accompanying documents that are properly drawn up and completed in a foreign language if official representatives of customs services speak it.

In the described case, the generally accepted approval of documents filled out in a language other than the state language is applied: either an apostille stamp is placed on the copies and originals of the documents provided, confirming the legality of the information specified in the documents, or consular legalization is carried out, certifying the officiality of documents in countries outside the Hague convention. The latter certification is more complex than an apostille and requires a more complex execution procedure.

The word “declaration” itself has Latin roots, meaning a statement about something, an announcement of something. The applicant can either prepare the documentation himself or use the services of a customs broker. The Code distinguishes between several forms of declaration: oral or written, as well as provided in electronic form, or implicitly, when the will is expressed not in the form of an expression orally or in writing, but in a behavioral way.

For example, if a passenger at an international airport passes with luggage or hand luggage along the so-called “green” corridor, by his actions he declares that he does not have any items or goods that need to be declared when crossing state borders. That is, the application is communicated to customs officers conclusively. If something is discovered in a citizen, other procedures come into force.

If the goods are moved for commercial purposes, the conclusive procedure cannot be carried out, just like an oral declaration. In this case, a written application is used or information is provided electronically. Moreover, the last method in some cases is the only possible one. In most cases, cargo declarations for regulatory authorities can and should be provided only in electronic form.
The main customs clearance document is distinguished into four types: complete, incomplete, temporary or periodic declaration. The rules for filling out each form are prescribed in the corresponding article of the Code.

The applicant has the right to submit a declaration to any customs authority vested with appropriate inspection powers. However, there are cases when consideration of the issue may be transferred to another customs control authority. This procedure is completely legal, provides for the most effective implementation, without unnecessary time costs.

If the customs authority to which the declaration and accompanying documents for the inspected goods are submitted cannot carry out the compliance and verification procedure, all submitted documents are transferred to the most appropriate customs office. The time required for transfer is no more than two working days. Accordingly, the procedure itself is extended by the period of transfer of documentation to the appropriate customs service.

As soon as the imported goods are presented to the customs authorities, the countdown begins, during which it is necessary to provide correctly completed documents for the imported goods. The filing period is no more than fifteen days from the moment the imported property arrives at the place owned by the customs authorities. If a full inspection requires customs transit to a place more appropriate for the procedure, then all the time necessary to complete the transit is added to the period of fifteen days. There are other points that can extend the period of provision.

Additional time is provided to the applicant if the accepted period is not enough for him to collect all the necessary information established by customs legislation. In this case, the declarant must request an extension in writing, indicating truly compelling reasons.
If the final deadline for filing a declaration of fifteen days falls on a holiday or weekend according to the calendar, it is increased by the required number of days and the working days following the weekend or holiday are taken as the end.

A general extension of the required time does not have the right to violate the terms provided for the temporary storage of the declared goods in warehouses and in premises controlled by the inspection service, specifically intended for this purpose.

As we remember from the above, a simplified customs clearance system is used for some goods.

This applies to:

property intended for liquidation of disasters, natural and industrial disasters, major accidents;
goods with a short shelf life;
materials of radioactive origin and nature;
live animals;
shipments of international postal services;
various cargoes transferred in an expedited manner;
messages, various materials for news organizations, media.

In addition to less complex inspections, such goods have first priority in customs control and inspection procedures.

There is such a thing as preliminary declaration. It is also provided for by the Code. Fifteen days before the arrival of the goods in question at the territory of control and inspection by customs, or the same fifteen days before the completion of their movement through customs transit, the declarant has the right to submit the appropriate accompanying documentation.

This occurs if the declarant-applicant requires an expedited verification procedure. Naturally, after fifteen days, the property in question must be presented for control in the composition specified in the declaring accompanying documentation, or the entire procedure will be meaningless, and the declaration will not be accepted by the inspection authorities.

If customs requires documents stipulating the use of transport, or other documents, then in the preliminary method of filing a declaration, certified copies of the documentation provided can be used. Certification of copies must be carried out in the prescribed manner.

In this case, the inspection body can check the conformity of the provided copies with the originals after the arrival of the property required for declaration with accompanying documentation.

A declaration, submitted in advance, accepted and verified, can serve as an official document for all procedures carried out within the control and inspection territories prior to the arrival of the goods required for declaration. It is also necessary to pay all required duties to the budget. In this case, the inspection authority (customs) will only need to check the actually arrived property with that indicated in the accompaniment, and also, if necessary, compare copies of the presented documentation with the originals that arrived.

Usually the person who owns the imported property or goods carries out the declaration filing procedure. True, in some cases, the declarant, that is, the person submitting information, may act as an intermediary - an organization that will represent the interests of the owner of the goods or property before the customs authority. This is also legally enshrined in the Code.

That is, a customs broker can represent someone’s interests on official grounds. The intermediary is a full-fledged person, a participant in the customs procedures necessary to carry out all operations. In this case, only a Russian organization can act as a mediator. This legal entity must be registered in the appropriate register, which stores information about all organizations that officially have the right to deal with someone’s interests in procedures relating to the issue being described. In this case, information is submitted not by the person who directly owns the goods or property, but by a customs broker - an employee of an organization representing the interests of the owner of the goods.

This is usually a qualified customs clearance expert. A person who possesses certain skills related to customs procedures and has the full range of necessary knowledge for the correct execution of accompanying documentation. It must be registered in the staff of the broker company. All skills and qualifications must be confirmed by a special certificate, which is issued only by the customs service of the Russian Federation at the federal level.

Such specialists undergo constant testing for the adequacy of their skills and the relevance of their knowledge, carried out by the relevant official services of state importance.

The fundamental document prepared for the movement of goods, goods, and products for commercial purposes across the border regions of the country is the cargo customs declaration (CCD).

This is an officially registered and compiled paper, an electronic document, used to carry out verification and control procedures. Without a correctly executed customs declaration, it is impossible to move goods, property across the immediate border of the state, as well as any changes in the customs control regime relating to the declared cargo.

The official form of this declaration was approved in the country in the spring of 1989; it fully complies with the accepted documentation used in the territory of the state units that make up the European Union. Naturally, over time, the cargo declaration form itself has been modified in order to meet the latest requirements of official customs control documentation. The form adopted in August 2006 is now in effect.

In addition to the direct appearance of the cargo declaration, there are a number of instructions describing the correct execution and completion of the document. The latest changes to such instructions date back to 2007.

The information required to be provided is entered into the customs declaration:

directly by the declarant;
a representative with appropriate powers and qualifications (if import is carried out by a legal entity);
an authorized representative of the intermediary.

To correctly fill out the relevant clauses of the declaration, it is necessary to use regulatory documents. In particular, various classifiers approved by the official document flow must be prescribed in accordance with reference books, such as:

classifier of regulations and reference information;
classifier of countries and currencies.

All these regulatory documents are accepted as standards; their use in customs control procedures is strictly mandatory. Filling out without compliance entails refusal to accept declarations, refusal to grant the right to import or move goods.

The primary action regarding the declared goods is to determine the customs control regime applicable to them. After determining the mode, the exact number of cargo declarations provided is determined, corresponding to the number of modes predefined for each group of declared goods or property.

The cargo declaration consists of main and additional sheets. If goods of a single name, brand, or other identical distinctions are declared, they fall under a single ten-digit classification code - information about them is enough to indicate on the main sheets of the cargo declaration (TD-1, TD-3). The single regime also applies to goods having the same country of origin. If the latter is unknown, similar control rules apply to goods provided for inspection. The contributions and fees paid in this case also have a flat rate.

Additional sheets of the cargo declaration (TD-2, TD-4) are used if the applicant needs to indicate detailed information about goods of categories other than the main one (other brands of products, geographical origin, differences in names). On each additional sheet no more than three items can be presented according to the nomenclature, but the total number of sheets of additional content is not legally limited. Columns in additional sheets of the declaration, the filling of which is not provided due to the indication of goods of the same gradation, should be crossed out.

When filling out the described document, you can visually highlight a number of blocks.

Filling out is carried out in the following sections:

1. Information about the general characteristics of the declared goods is provided in the first column, as well as in columns three to six. The customs regime applied to the goods, its direct quantity and the required cargo items are indicated.
2. Columns two, eight to nine, fourteen and fifty-four indicate detailed information about the participants in customs clearance acting on the part of the declarant. Information about the persons receiving the goods, about the sender, about the persons providing financial support, about those who directly fill out this declaration - the declarant, representative, intermediary.
3. Everything related to the geographical characteristics of the goods, such as the country of origin, receipt, dispatch, or the country of direct destination (if the goods simply pass through the territory of the Russian Federation without delay), is indicated in columns: eleventh, fifteenth to seventeenth with subsection “a” , thirty-fourth.
4. Sections eighteen to nineteen, twenty-one, twenty-five to twenty-six must be filled in with information about the use of transport, when moving the declared goods, about the use of transportation in containers, if this happened.
5. The block responsible for the money side. Information about the declared value of the goods, the conditions accompanying direct delivery, currencies and their rates at the time of declaration, banking information, customs duties paid - all this is contained in the following columns: twelfth, twentieth, twenty-second to twenty-fourth, and twenty-eighth and from forty-seven to forty-eight.
6.

Columns thirty-one to forty-six provide a comprehensive description of the goods:

Name;
packaging, number of containers used;
all information about excise taxes;
weight of the product with and without packaging;
customs duty benefits provided for this product;
if there is a restriction on the import of a given product, residual quotas are indicated;
if goods use additional units of measurement, their classification code is indicated;
determined value of goods according to customs price lists, statistical ones.

7. Column 44 stands apart because it contains the information necessary to describe each individual product:

information about licenses when goods or property fall into non-tariffed categories;
numbers of documentation required for transportation;
data on transactions carried out when falling under the foreign economic category;
information about accompanying accounts;
data on the permission for the appropriate classification of the declared goods, obtained from the inspection service;
comprehensive information accompanying the product - permitting documentation, certified certificates, etc.;
data, information about other accompanying documents required to be provided.

It is clear that the list of documentation required to be made available to customs inspection authorities is not limited to the declaration alone. The Code clearly states the responsibilities of all parties to the procedure, with the obligatory indication of accompanying documentation and information. In turn, the Federal Customs of the state has determined a list of documentation and necessary information required to complete the procedures.

Those who are encountering the procedure for the first time should familiarize themselves with the official regulations adopted by federal customs officials. There, all the information is systematized and presented in proper form, with the exception of one important component - the act does not contain a detailed list of documents that will be needed during the customs inspection procedure. This fact is a little strange for an official document, however, you can turn to other trustworthy sources to obtain the necessary information.

If the declarant-applicant provides the inspection authority (customs) with copies of the accompanying documentation necessary for carrying out verification procedures and proper registration, customs officers have the right to request the originals to compare and determine the authenticity of the specified information.

After checking the copies with the originals, in the absence of discrepancies, the customs official responsible for this direction endorses the copies of the documents, officially confirming that the copies fully correspond to the original documents. Moreover, in addition to the mandatory seal on reconciliation with the original, copies of documents are certified by the employee’s personal imprint containing his identifier. After the entire procedure, copies of supporting documentation and originals are returned to the applicant or his representative.

In some cases, the customs authority has the right to formally require the applicant-declarant, or his representative, to provide additional information confirmation or accompanying documents, if it is necessary to verify the compliance of the information provided with reality. The applicant cannot refuse if the request is properly motivated in full accordance with the regulations.

It is clear that the registration and inspection by customs officers is necessary not to limit the movement or import of any goods, objects, property into the territory of the state, but to officially prevent this if illegal actions, falsifications, and forgery of accompanying documentation are discovered.

It is also the responsibility of customs to resist the appearance of goods prohibited by law.

All actions carried out by inspection bodies are stipulated by the relevant articles of the Code of our country. The same applies to the response actions required by the declarant, that is, the one who imports something into state territory, in this case belonging to the Russian Federation, or transports something across borders using the transit method.

Customs procedures: general provisions

Documents required for customs clearance of goods, must be drawn up in strict accordance with the regulatory requirements of the Labor Code of the Russian Federation. The specific register of required papers depends on specific factors:

direction of movement of goods (import or export);
selected customs regime;
purpose and conditions of transit;
form of settlements between counterparties;
HS code of a specific product and the presence/absence of restrictions.

Regardless of these conditions, the main documents for customs clearance goods are:

Current contract for the transit of cargo (purchase and sale agreement, agreement on temporary import or humanitarian assistance, barter agreement);
Specifications and invoices with the cost characteristics of the goods;
If the contract amount exceeds $500 thousand - a transaction passport.

Import clearance

Before importing goods into Russia, the consignee must thoroughly clarify which documents required for customs clearance. The main package, in addition to contract documentation, includes:

an invoice from the shipper, translated into Russian and certified by the seal of the contracting company;
accompanying documents for the goods with a full indication of the characteristics of the cargo, prices, delivery conditions - in this case, all conditions must exactly comply with the requirements of the contract;
a bank receipt or payment order, which indicates the amount of prepayment for the goods (if required by the contract) and customs duty for cargo clearance;
an agreement with a transport company, an invoice for the transportation of goods - provided that transport costs were not included in the main invoice.

Regulatory authorities may require additional documents for customs cargo clearance:

export declaration and price list from the shipper, translated into Russian;
contracts for the sale of imported goods in Russia;
accounting registers confirming the receipt of goods - if several deliveries are made within the framework of one contract.

What documents are needed for customs clearance of exports?

After signing a foreign trade contract and opening a transaction passport certified by the bank, the Russian seller must prepare a package of documents for customs clearance of the goods. These, in addition to the contract and transaction passport, include:

commodity and transport documentation - an invoice with the seal of the contract holder-seller, a packing list, invoices for transportation by transport or CMR (international TTN);
documents with a full description of the main characteristics of the goods - passport, certificate, confirmation of the origin of the goods;
bank confirmation of paid customs duty.

If the terms of the foreign trade contract contain clauses regarding cargo insurance, prepayment or type of transportation, then additional confirmation must be presented at customs.

When exporting goods, a Russian manufacturer will need documents justifying the customs value of the exported cargo:

calculation of the base price of the product;
calculation of the work performed if the product has been modified;
accounting information certified by fiscal authorities.

In order to avoid delay of a consignment of goods at the border, the sender must be concerned in advance with the question of what documents are needed for customs clearance of the cargo. It must be remembered that customs authorities have the right to request any papers and explanatory materials confirming the declared value of the goods. All documents submitted in copies must be certified by the seal of the seller (sender) of the goods.

According to the legislation of the Russian Federation, when exporting or importing a product, its mandatory customs clearance. We offer a full range of customs clearance of goods for the import of goods into Russia (import) or export of goods from Russia (export), we ensure the prompt and timely completion of all operations related to customs clearance of goods, and provide a complete set of documentation confirming its legal import into Russia or export. Our extensive experience in interacting with government agencies allows us to guarantee customs clearance cargo without delays or delays, in the most optimal time frame.

Our company offers customs clearance services on a completely legal basis. Customs brokers will provide paperwork at any stage of cargo passage - from preliminary operations to basic customs clearance. Providing a range of services, including transportation and customs clearance, provides advantages associated with clear control over the delivery of cargo to customs terminals, which avoids the cost of temporary storage of goods at a temporary storage warehouse and transport downtime in the customs control zone. We also carry out timely control of transport documents during the transportation of goods. Thanks to this, we can carry out 100% preliminary declaration of goods before the cargo arrives at customs terminals.

Our customs brokers will help you significantly simplify the procedures for completing customs clearance of documents and reduce the costs of paying customs duties and fees. Our experience, professionalism and responsibility saves your precious time and money. Our clients completely trust us to provide customs services as part of their cargo delivery order, as they know that we do it in the optimal time frame and at minimal cost. We help your business achieve its goals.

List of necessary documents for registering an enterprise with customs as a participant in foreign trade activities

Charter of the enterprise (and amendments to it with certificates of their registration at the Registration Chamber).
Certificate of State Registration (OGRN).
Certificate of registration with the Ministry of Taxes of Russia (TIN).

List of documents for customs clearance of goods

International contract with all applications.
Full technical description of the product, technical passport, operating manual, etc.
Transaction passport (opens if the contract amount is over $50,000).
Invoice in Russian (or translation of the Invoice into Russian certified by the enterprise).
Packing list in Russian (or translation of the Packing list into Russian certified by the enterprise).
Certificate of conformity (declaration of conformity) for the product (for import).
Conclusion of an independent identification examination of goods for the purposes of export/import control (for dual-use goods).
Credit memo (copy of foreign currency payment for goods).
Payment to customs (customs duty, customs duty, VAT).

This list must be provided in electronic form and can be supplemented depending on the HS code.

When customs clearance of goods, as a rule, two different sets of documents are used: for import and for export.
IMPORT. import cargo required basic scanned documents:

- The contract and its annexes
- Invoice;
- Invoice translation(preferably in Word format);
- Brokerage agreement and power of attorney to us (send your company details to , in response we will send you a completed agreement and power of attorney).
- Air waybill. You can simply tell us the air waybill (AWB) number, we will track the status (date and time) of the cargo’s arrival at the Airport.
- Documents confirming customs value b. Due to the fact that Sheremetyevo customs is an exemplary customs house (in terms of value) among air checkpoints, it is always required to provide documents confirming the value of goods (This is only at Sheremetyevo airport. In the absence of one of the documents, it increases the risk of CTS (customs adjustments) value). The basis for requesting these documents when declaring is Appendix No. 3 to the Procedure for controlling the customs value of goods dated September 20, 2010 No. 376 and FCS order No. 272 dated February 14, 2011:

Price list of the manufacturer;
Export customs declaration;
Translation of export customs declaration;
SWIFT for payment for goods;
Statement of payment from personal account;
If, according to the contract, there are discounts, then Information is needed explaining the reasons for the seller to provide discounts to the buyer for a specific batch of goods, their amount.

You will also need documents regarding previous imports of similar goods:

Previous customs declarations (2-3 pieces), according to which similar goods were imported;
Agreement on the sale of imported fish on the territory of the Russian Federation (if there is no agreement for the current supply, then for previous deliveries);
TTN and invoice, which were issued upon sale to a Russian buyer, after the import of similar goods;
Accounting documents on the posting of previous similar goods;
Banking control sheet;
Documents confirming the cost of transporting goods (certificates from transport organizations, calculation of the cost of transportation, tariffs, etc.).

Additional documents when importing which may be required, depending on the nature of the cargo and the terms of the contract:

- Transaction passport (if the contract amount is more than $50,000);
- Certificate of conformity or DS (declaration of conformity), depending on the description of the product and the HS code; After determining the HS code, we usually inform you what permits are required;
- Application for currency transfer to the supplier for the goods. (if according to the contract, payment terms are prepayment);
- Certificate of Insurance (sum insured, cost of goods + 10%), if the terms of delivery (Incoterms 2010) under the contract are CIP Moscow.
- Contract for the carriage of goods with the transport company and an invoice from the transport company, if the terms of delivery (Incoterms 2010) under the contract are EXW, FCA, FOB, FAS.
- Certificates of origin (Usually this document is called ST-1, ST-2, Form “A” certificate). These documents are required to confirm preferences for payment of duties on goods. For example, when delivering goods from the CIS countries, the duty is 0%, subject to the presentation of ST-1.
- Import phytosanitary certificate if the product is subject to quarantine supervision (vegetables, fruits, plants).
- Import veterinary certificate , if the product is subject to veterinary supervision (meat, fish, poultry).

EXPORT. Required set of documents for electronic declaration import cargo required basic scanned documents:

- The contract and its annexes (preferably in Word format);
- Invoice;
- Brokerage agreement and power of attorney for us (send your company details to , in response we will send you a completed agreement and power of attorney).
- Air waybill. If we organize the transportation, then an air waybill is not needed.
- Procurement documents (TTN, invoice agreement) or card account 41 goods, confirming that the goods are on the balance sheet.

Did you like the article? Share it

Print this article