Customs clearance of goods. Customs clearance of cargo and goods. Professional resources of "InterCity Logistics"

For the purpose of conducting customs operations with the goods of Clients, our company is included in the Register of Customs Representatives - Certificate No. 0599/01 dated 14.01.2016.

All cargo (goods) transported across the customs borders are subject to customs control by customs authorities and customs clearance. Customs clearance of goods transported across the customs border of the Customs Union is regulated by customs legislation Russian Federation and the Eurasian Economic Union (EAEU).

Our company has been specializing in customs clearance and delivery of goods of any type and volume for many years, and offers a full range of services in this industry to commercial and state enterprises engaged in foreign trade, as well as consultations in the field of customs legislation and foreign economic activity.

We offer customs clearance services with local offices in Moscow and St. Petersburg, and we are also ready to provide remote customs declaration throughout Russia since we have our representatives in all major cities of Russia.

Essence and functions

Customs clearance of exported or imported goods entails the obligation of the consignor and / or consignee to comply with prohibitions and restrictions, comply with the rules and regulations of state regulation of foreign economic activity (FEA) established to control cargo turnover and provides for:

• Study and verification of supply agreements (contracts);
• Verification of shipping documents - invoices (invoices), packing lists, transport documents for compliance with the terms of the contract.
• Preparation, verification and execution of a set of documents and a customs declaration for goods and vehicles for their declaration in the customs authorities;
• Compliance with measures of tariff and non-tariff state regulation of foreign economic activity;
• Registration permits(certificates and declarations of conformity, sanitary and epidemiological conclusions, certificates of fire safety, licenses, etc. etc.) necessary for the import or export of goods;
• Obtaining preliminary classification decisions;
• Classification of goods in accordance with the codes of the commodity nomenclature of foreign economic activity (TN VED) in order to determine the amount of customs duty, prohibitions and restrictions, the amount and applicability of customs duties and taxes (VAT and excise);
• Determination of the customs value of goods;
• Carrying out customs inspections and inspections of goods and vehicles;
• Calculation of the required customs payments (duties, taxes and fees);
• Organization and provision of temporary storage of goods and vehicles in customs control zones (temporary storage warehouse, export warehouses and other ZTK).

Customs procedures

Depending on the purpose and type of foreign trade transaction, the necessary customs procedure is determined, in accordance with which the goods are declared. We clear goods according to the following customs procedures:

• Customs transit;
• Release for domestic consumption (import);
• Export;
• Re-import / Re-export;
• Temporary import / Temporary export;
• Processing in the customs territory / Processing outside the customs territory;
• Destruction;
• Customs warehouse.

How is the customs clearance of goods

The client, at a reasonable time before the delivery of goods, submits for verification an agreement (contract) for the supply of goods, technical documentation for goods, financial documents for delivery in order to determine by our specialists possible risks associated with prohibitions and restrictions when moving goods across the customs border, classification goods under the nomenclature of goods subject to foreign economic activity, determination of the customs value and preliminary calculation required for the payment of customs duties.

If bans and / or restrictions on the import / export of goods are identified, our specialists notify the Client about the need to obtain (provide) permissive documents (licenses, certificates, certificates, etc., etc.) and, if necessary, provide assistance or independent services. receiving required documents.

After checking and preparing a complete set of documents, the documents are formalized in in electronic format and a customs declaration for goods is formed. Next, we expect the readiness of the cargo for delivery.

When importing into the customs territory - upon the readiness of the goods for delivery and / or shipment, we request copies of all shipping documents from the supplier and make an additional check of the shipping documents for compliance with the terms of the contract. In cases of revealing critical inconsistencies (in quantity, cost, part number, weight), we stop the supply in the territory of a foreign state at our warehouses or warehouses of partners in order to bring documents and / or goods in accordance with the terms of the contract. If the goods arrived at the customs territory with the above-mentioned discrepancies, we do our best and best to assist the Client in resolving any issues.

When exporting from the customs territory, we request shipping documents from the shipper and make their final check.

After the cargo arrives at the customs control zone, if necessary, we carry out a preliminary customs inspection of the goods and begin their customs declaration.

The customs authority, after accepting the declaration for goods, checks and controls it for: the reliability of the declared information about the goods, their description, classification according to the foreign economic activity nomenclature, compliance with tariff and non-tariff regulation measures (bans and restrictions on goods) and the provision of the necessary permits, the correctness of the calculation of the customs value, currency control, collects the payment of customs payments (customs duty, duty, VAT, excise), if there are risks, it performs customs inspection. After completion of all checks, the declaration is issued and the goods are released from the customs control area for further delivery to the consignee.

Advantages of contacting Beluga Projects Logistic

Our company provides, both separately and in a complex, services of customs clearance and transportation of goods to favorable terms... Our company, thanks to its great experience, will be able to perform the work promptly and at affordable prices.

When transporting goods abroad, we pay due attention to the issues of correctness and reliability of customs clearance. Customs legislation is currently undergoing many changes, therefore, only a professional who has extensive practical experience in this area can pay attention to all the details. Therefore, we do not recommend, without proper experience, to independently engage in customs clearance.

Today, an increasing number of foreign trade participants who value their time turn to services for customs clearance of goods offered by leading companies in the relevant market segment. An important factor in choosing a partner in this matter is the quality and cost of customs clearance services. In order to understand how much customs clearance costs in reality, one should take into account what functions the contractor company undertakes.

We offer an affordable price level, excellent quality of services for the transportation of goods and customs clearance, as well as provide each of our Clients with the necessary quality guarantees. Turning to us, you can be sure that customs operations and transportation will be performed by us promptly, with high quality and at affordable prices. Regardless of the nature of the cargo and the specifics of its transportation, we will be able to cope with such work, saving the Client from any difficulties with transportation and customs clearance.

Customs clearance of goods is carried out by professional specialists in the field of customs, who have certificates and practical experience. It is the knowledge of legislation and work experience that allows our specialists to correctly determine the features of each specific order.

The cost of customs clearance services

When performing international transportation, you invariably need to contact companies that offer customs clearance of goods. We will carry out such work at a favorable price, guaranteeing the quality of the work carried out on customs clearance of goods, which will reduce the costs of each Client.

We offer free consultations, therefore, even before the direct conclusion of a contract with us, the Client will know exactly how long this work will take, and what is its cost in our company.

The cost of customs clearance services by our company is not too high, it is combined with the efficiency and quality of the work performed. The cost of customs clearance services for each Client is calculated individually, depending on the characteristics of the goods transported.

Documentary and legal support

Our company is ready to provide services for obtaining permits, classification and other documentation required for the import of goods into the customs territory of the EAEU or export from the customs territory of the EAEU, either independently or jointly with the Client, depending on the situation and legal regulations.

Types of permits: licenses, certificates, opinions, certificates and other documents of state executive authorities or other institutions directly vested with the rights to participate in state regulation of foreign economic activity. As well as documents issued by customs authorities: preliminary classification decisions that determine the TN VED code of goods, permits of customs authorities to import one product in separate lots during long period time, permission for processing on / outside the customs territory.

Each Client (foreign trade participant) must understand and know that the above documents cannot be obtained on behalf of our company, therefore we provide the preparation of all the necessary documentation, provide support at all stages of its receipt, or work under the power of attorney of the Client.

Customs clearance (alternative names are used: customs clearance, declaration, customs clearance) does not have a term precisely defined by legislation. This is a set of procedures that are performed when importing and exporting goods and cargo.

Customs clearance is an integral part of foreign economic activity. By entrusting the services of customs clearance of goods or goods to a professional representative (broker), you will receive the delivery as quickly as possible, optimize costs, save yourself from going through bureaucratic procedures and studying the nuances of legislation.

Why do you need customs clearance

Clearance of goods and goods is a control over the movement of goods across the border of the Russian Federation. Their main tasks:

• determination of the classification and composition of the consignment for the permission or prohibition of import / export;
• documentary registration of cargo (consignment);
• verification of quantitative and qualitative compliance.

Customs clearance procedure

These are certain rules and actions according to which the customs clearance of goods is carried out. The organization of customs clearance depends on several factors, including:

• type of goods;
• the purpose of its import into the country;
• the type of transport by means of which the import procedure is carried out;
• categories of persons importing goods.

The order of actions of participants in foreign economic activity during customs clearance has a strict sequence and is regulated by the norms of the Customs Code of the EAEU, decisions of legislative bodies (CU), federal laws of the Russian Federation and orders of the Federal Customs Service of Russia. Customs clearance is carried out within one of 17 customs procedures (regimes) provided by law. The right to choose the procedure belongs to the declarant - the owner, by submitting a declaration to the customs authority at the point of customs clearance. He needs to register at customs, provide shipping documents for the goods and go through the clearance procedure.

In order to correctly determine the procedure for customs clearance and avoid mistakes during customs clearance of imports, one should thoroughly know not only customs legislation, but also systematically monitor all changes in legal acts.

Terminology of customs procedures

Customs broker (representative) is a company ( entity) providing customs clearance services for the client's goods at customs on the basis of a brokerage agreement!

A declarant is a person declaring goods transported by foreign trade participants (individuals and legal entities). According to the EurAsEC legislation.

"Customs clearance", "customs clearance" or "customs clearance"- is a professional jargon, but nevertheless it has firmly entered the life of people whose activities are in one way or another connected with international cargo transportation. It means - customs clearance with payment of the necessary payments upon import.

"Customs clearance" is also a slang and is necessary for the release of goods for subsequent export abroad.

Import clearance- is one of the main directions for international transport and is synonymous with "customs clearance".

Export clearance is a set of procedures for filing and issuing an export declaration for further shipment of the goods to the consignee.

Service cost and terms

Pricing for customs clearance services in Moscow in our company is minimal and is discussed individually!

You have the opportunity to contact our specialist for a preliminary free consultation online, by mail or by phone. We will calculate all the necessary costs to get through customs without any problems.

Guarantee low prices for services- the key concept of the DE-KA TRANS company. We try to optimize costs as much as possible.

Minimum terms of customs clearance (from 1 day)- a mutually beneficial condition for us and our clients. Losing time is not beneficial for you and for us. We guarantee fast passage of all customs procedures and stages of customs clearance.

Advantages of professional customs clearance from the company "DE-KA Trans"

• cleaning of any kind of cargo;
• accurate selection of the TN VED code;
• clearance services in any customs procedures;
• responsibility of the company "DE-KA Trans" to the customer, which is supported by the presence of a valid license of a customs broker;
• qualified personnel with over 5 years of experience in the customs field;
• personal manager, cargo escort at all stages, prompt problem resolution.

Customs clearance is a type of customs procedure, i.e. a set of provisions fixing the procedure for performing customs operations and determining the status of goods and vehicles for customs purposes. The main purpose of customs clearance consists in the need to determine for goods and vehicles a customs regime or other customs procedure, or to complete their effect .

In the course of customs clearance in relation to goods and vehicles, customs authorities and persons perform separate actions, which are called customs operations (clause 20, part 1 of article 11 of the Labor Code of the Russian Federation). Customs clearance as an activity is a set of customs operations aimed at determining the status of goods for customs purposes. Participants in customs clearance traditionally the declarant (Article 126 of the Labor Code of the Russian Federation) and the customs authorities act. They are among the mandatory subjects of customs clearance.

Declarant- this is a person who declares goods or on whose behalf goods are declared (subparagraph 15, clause 1 of article 11 of the Labor Code of the Russian Federation). According to paragraph 1 of Art. 124 of the Labor Code of the Russian Federation on behalf of the declarant may act Customs Broker .

According to part 2 of Art. 126 of the Labor Code of the Russian Federation, the obligation to perform customs operations for the release of goods is borne by:

Russian persons who entered into a foreign economic transaction either on behalf of or on whose behalf this transaction was concluded;

If the movement of goods across the customs border is carried out without the conclusion of a foreign economic transaction by a Russian person;

Persons who have the right to own and (or) the right to use goods in the customs territory of the Russian Federation;

Other persons acting in a capacity sufficient in accordance with the civil legislation of the Russian Federation and (or) with the Labor Code of the Russian Federation to perform legally significant actions on their own behalf with goods under customs control (for example, forwarders acting on the basis of an agreement (part 4 Article 93 of the Labor Code of the Russian Federation).

Only a Russian person can be a declarant, except for cases of movement of goods across the customs border (Article 126 of the Labor Code of the Russian Federation):

Individuals for personal, family, household and other needs not related to entrepreneurial activities;

Foreign persons using customs privileges in accordance with Chapter 25 of the Labor Code of the Russian Federation;

Foreign organizations that have representative offices registered (accredited) on the territory of the Russian Federation in accordance with the established procedure, when declaring customs regimes for temporary import, re-export, transit, as well as the customs regime for the release for domestic consumption of goods imported for their own needs by such representative offices;

Foreign carriers when declaring the customs transit regime;

In other cases, when a foreign person has the right to dispose of goods in the customs territory of the Russian Federation not within the framework of an external economic transaction, one of the parties to which is a Russian person.

The customs authority and the declarant commit with goods and vehicles customs operations: for example, a customs officer registers the arrival of a vehicle, the declarant participates in the transshipment of goods, etc.

In order to carry out customs operations in the course of customs clearance, special divisions have been created in the customs authorities.

They may take part in customs operations preceding the declaration of goods or carried out simultaneously with it carriers (including customs), freight forwarders, and owners of temporary storage warehouses .

In order to speed up customs clearance and implement control measures, customs authorities may be assisted persons who are not participants in customs legal relations... So, the administration of the checkpoint across the State border of the Russian Federation (the head of the airport, airfield, sea, river port, railway station, station) notifies the customs authorities in advance about the place and time of arrival of vehicles at the checkpoint across the State border of Russia (Article 71 of the Labor Code of the Russian Federation) ...

Principles and rules of customs clearance are enshrined in legislation or follow from the logic of constructing the norms of the Customs Code and the law enforcement activities of customs authorities.

Industry-wide principle of legality in customs clearance is manifested in the fact that the basic rights and obligations of the customs authority and the declarant, the rules for the operation of the customs procedure in question are enshrined in the aforementioned Code.

The principle of efficiency manifests itself in the fact that: firstly, for each stage of customs clearance, the Customs Code of the Russian Federation has established a reasonably short time frame. For example, the deadline for filing the declaration, the date for the release of goods. The obligation to comply with the procedural deadlines is imposed not only on the declarant, but also on the customs authorities; secondly, in most cases, customs clearance is carried out according to the “one window” rule: verification of documents and information, inspection of goods in order to release them is carried out at the location of the customs authority that accepted the customs declaration.

The procedure for carrying out customs clearance is ultimately derived from a number of indicators:

The legal status of the declarant (individuals, individual entrepreneurs and legal entities);

The type of goods and vehicles transported across the customs border;

Method of moving goods;

Purpose of goods.

This is how it manifests itself differentiated approach in customs clearance.

An important beginning of customs clearance is principle of interaction customs authority and declarant. It manifests itself in the fact that these entities direct joint efforts provided for by law to assign customs regime to the goods being moved.

As a general rule, customs clearance is carried out in Russian. There are exceptions to this rule. So, when moving goods by individuals for personal purposes, it is allowed to carry out customs clearance in a foreign language, provided that it is owned by an employee of the customs authority. If documents are submitted in a foreign language, their official translation is required.

The procedure for the production of customs clearance. The production of customs clearance of goods and vehicles as a law enforcement activity is assigned to the customs authorities.

Place of customs clearance... Traditionally, customs clearance of goods is carried out at the locations of the customs authorities during the work of these authorities (Article 62 of the Labor Code of the Russian Federation). At a reasoned request of the declarant or other interested person with the written permission of the head of the relevant customs authority or a person authorized by him, certain customs operations during customs clearance may be performed outside the locations and outside the working hours of the customs authorities.

Action of customs clearance in time. When importing goods, customs clearance begins at the time of submission to the customs authority of a preliminary customs declaration or documents for goods and vehicles. When goods are moved by individuals for personal needs, customs clearance begins at the time of an oral statement or other actions that indicate the person's intention to carry out customs clearance.

In the case of the export of goods, the commencement of customs clearance is associated with the moment of submission of the customs declaration, or an oral statement or the commission of other actions indicating the person's intention to carry out customs clearance when moving goods by individuals in a simplified manner.

Customs clearance ends performing customs operations necessary for the purposes of:

Application of customs procedures to goods;

Placement of goods under the customs regime or for the termination of this regime, if such a customs regime is valid for a certain period;

Calculation and collection of customs payments.

Customs clearance can be completed only after the implementation of sanitary-quarantine, quarantine phytosanitary, veterinary and other types of state control of the import of goods into the customs territory of our country or their export, if the goods are subject to such control in accordance with federal laws and other legal acts Russia (Article 66 of the Labor Code of the Russian Federation).

In some cases, in order to carry out certain customs operations, a person interested in their implementation is obliged to apply to customs Department to obtain permission to commit them (Article 61 of the Labor Code of the Russian Federation). When carrying out customs clearance, persons interested in the movement of goods are obliged to submit to the customs authorities documents and information required for customs clearance. The customs authorities have the right to demand the submission of only those documents and information that are necessary to ensure compliance with the customs legislation of Russia and the submission of which is provided in accordance with the Customs Code.

Lists of documents and information, requirements for information that are necessary for customs clearance in relation to specific customs procedures and customs regimes are established by the FCS of Russia. Since the procedure for customs clearance depends on various factors, the Customs Code provides for the priority procedure for customs clearance for certain categories of goods, as well as the possibility of using special simplified procedures by bona fide participants in foreign trade.

So, priority and simplified order customs clearance applies to goods moved across the customs border of the country in order to provide humanitarian and technical assistance, perishable goods, live animals, radioactive materials, international mail and express cargo, messages and other materials for funds mass media and other similar products.

Conscientious participants in foreign economic activity that meet the requirements of Article 68 of the Labor Code of the Russian Federation have the right to use special simplified procedures: carry out periodic declaration of goods (Article 136 of the Labor Code of the Russian Federation), rely on the release of goods when providing information necessary for identifying goods (Article 150 of the Labor Code of the Russian Federation), or customs clearance at the facilities of such persons, storage of goods in their warehouses, apply others simplified procedures. The application for special simplified procedures is considered by the customs authority at the location of the legal entity.

The applicant must submit an obligation in writing to agree to maintain a system of accounting for its commercial documentation in a way that allows customs authorities to compare the information contained therein and the information provided to customs authorities in the course of customs clearance of goods, as well as consent to provide access officials customs authorities to the specified accounting system. The use of special simplified procedures does not exempt an interested person from compliance with the requirements established in the Customs Code in terms of payment of customs duties, compliance with regime rules and non-tariff regulation measures.

Stages of customs clearance. The set of customs operations and procedures organized sequentially form the stages of customs clearance. In science, it is customary to distinguish between preliminary customs operations and procedures preceding the main customs clearance, main customs clearance, customs operations after customs clearance.

Preliminary customs operations and procedures preceding the main customs clearance include:

Carried out before the movement of goods and vehicles across the customs border (for example, obtaining a permit to use special simplified procedures);

Prior to filing a customs declaration (for example, the arrival of goods in the customs territory of Russia, obtaining a certificate of approval of a vehicle (part 4 of article 84 of the Labor Code of the Russian Federation), placing goods under the procedure of internal customs transit (Chapter 10 of the Labor Code of the Russian Federation), for temporary storage ( Chapter 12 of the Labor Code of the Russian Federation).

Separate preliminary operations when importing goods can be carried out both before their arrival in the customs territory of Russia, and after, but before the completion of internal customs transit and the start of the main customs clearance. For example, a person interested in customs clearance of goods submits to the customs authority an application for a preliminary decision on the classification of goods in accordance with TN VED1, on the country of origin of goods (Articles 41-44 of the Labor Code of the Russian Federation); submits a preliminary declaration (Article 130 of the Labor Code of the Russian Federation).

Preliminary declaration- This is a customs declaration that can be filed for foreign goods before their arrival in the customs territory of Russia or before the completion of internal customs transit. If the goods are not presented to the customs authority that accepted the customs declaration within 15 days from the date of its acceptance, the customs declaration is considered not submitted. Preliminary declaration provides for the possibility of submitting copies of documents confirming the declared information, which are subject to verification upon arrival of the goods. In preparation for the main customs clearance, the declarant can make payments in advance or secure their payment with a cash deposit.

Basic customs clearance form such mandatory stages as declaration of goods and vehicles and their release in accordance with the declared customs regime or other customs procedure.

By completion of the main customs clearance various operations can be carried out:

Customs operations aimed at ensuring compliance with the rules of the customs regime or completing its operation (for example, internal customs transit in order to deliver foreign goods from the place of production of the main customs clearance to a customs warehouse or export of goods from the territory of a customs warehouse; departure of exported goods from the customs territory of Russia ( Chapter 13 of the Labor Code of the Russian Federation);

Operations related to compliance with the established restrictions in the event of conditional release of goods (for example, presentation of a license for goods released into free circulation conditionally).

Customs clearance for goods exported from the customs territory of Russia is carried out according to the scheme: “filing a customs declaration” → “release of goods in accordance with the declared regime” → “departure of goods from the customs territory of Russia”.

CCD is an official document drawn up in the prescribed form and used to fulfill customs formalities when moving goods across the customs border of the Russian Federation and when changing the customs regime under which the goods were placed. The CCD form, which was introduced into the practice of customs clearance of goods in Russia since April 1, 1989, coincides with the SAD form - the Unified Administrative Document used on the territory of the European Union countries. The forms of customs declaration forms have changed several times. Currently, the forms of customs declaration forms are used, approved by Order of the Federal Customs Service of Russia dated August 3, 2006 N 724.

Filling in the columns and sections of the CCD is carried out in accordance with the Instruction determining the procedure for filling out the cargo customs declaration and transit declaration, approved by Order of the Federal Customs Service of Russia dated September 4, 2007 N 1057.

Information in the CCD is entered by the declarant (if the declarant - individual) or an authorized person of the declarant (if the declarant is a legal entity) or a customs clearance specialist of a customs broker (if the declarant uses the services of a customs broker). To fill in the relevant columns of the customs declaration, for which the use of classifiers is necessary, these persons must use the annexes to the Order of the Federal Customs Service of Russia dated August 21, 2007 N 1003 "On classifiers and lists of regulatory and reference information used for customs purposes", as well as All-Russian classifier countries of the world approved by the Resolution of the Gosstandart of Russia dated December 14, 2001 N 529-st, and the All-Russian classifier of currencies, which entered into force with the adoption of the Resolution of the Gosstandart of Russia dated December 25, 2000 N 405-st.

One CCD is filled in for each consignment of goods, in the case when the same customs regime is established for such goods. In the case when goods are subject to placement under different customs regimes, it is necessary to fill in such a number of CCDs that will correspond to the number of specified regimes.

In the process of declaring goods using only the main sheet (TD-1 or TD-3), the CCD may contain information about goods of the same trade name, type and brand, classified with one ten-digit code in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation (hereinafter - TN VED of Russia), the place of origin of which is one country or, if the country of origin of such goods is unknown, are subject to the same customs payments and declared in the same customs regime.

Both types of additional sheets (TD-2 or TD-4) make it possible to additionally declare goods of three more nomenclature names, types and brands, each of which is classified with one ten-digit code corresponding to the TN VED of Russia, originate from the same country or the country of their origin is unknown are subject to the same customs duties. The number of additional sheets for one CCD is not limited. Supplemental sheets are an integral part of the CCD. If, when using sheets TD-2 and TD-4, there are blank columns intended for declaring one name of goods, then these columns should be crossed out.

In the cargo customs declaration, several information blocks, or sections, of the CCD can be distinguished:

a) general characteristics of the delivery (columns 1, 3 - 6): these columns contain information about the customs regime, the number of goods and packages;

b) persons involved in customs clearance (columns 2, 8, 9, 14, 54): here information about the sender, the recipient of the goods, the person responsible for the financial settlement (the contract holder), as well as the declarant and the person who filled in the customs declaration;

c) geographical block (columns 11, 15 - 17a, 34): this block reflects the codes of the trading country, country of departure and country of origin of goods when importing goods into Russia, countries of destination - when exporting goods from Russia;

d) transport block (columns 18, 19, 21, 25, 26): information is indicated on the vehicles on which the goods were transported, on the use of container transportation;

e) financial block (columns 12, 20, 22 - 24, 28, 47, 48): information on the total customs value of goods declared in one CCD is declared; on the terms of delivery; about the code and currency rate; bank details of the person in charge of the financial settlement; information on the calculation of customs payments;

f) the characteristics of each product in batches are given in columns 31 to 46: these columns indicate the name of the product; its packaging; number of containers; series, numbers and number of excise stamps, etc .; ten-digit product code according to the TN VED of Russia; net and gross weight of the goods; code of exemption for payment of customs duties; the remainder of the quota, if quantitative or cost restrictions are legally established in relation to goods in case of import; the name and number of the last customs document issued by the customs authority in the prescribed manner as a result of the placement of goods under the customs procedure preceding the submission of the customs declaration; the quantity of goods in the additional unit of measure and the code of the additional unit of measure; invoice, customs and statistical value of goods.

Of particular importance is column 44 of the CCD, which contains a list of information and documents required for customs clearance of each product. These include: number and date of issue of the license, if the product falls under non-tariff regulation measures; number of the transport (transportation) document; the number and date of the conclusion of the international sale and purchase agreement (exchange) or other agreement or contract concluded for the purpose of concluding a foreign trade transaction; numbers and dates of invoices for payment and delivery of goods; number and date of issue of the permission of the customs authority on the classification of goods corresponding to the norms of the TN VED of Russia; numbers and dates of issue of the necessary permits (certificates, permits, etc.); number and date of the certificate of origin of goods; numbers and dates of drawing up other documents.

Provision of documents

In addition to filing a customs declaration to the authorized customs authority, it is necessary to provide documents confirming the information declared in the declaration. The main documents submitted when declaring goods are provided for in paragraph 2 of Art. 131 of the Labor Code of the Russian Federation. In Art. 63 of the Labor Code of the Russian Federation, the obligation of persons participating in the customs clearance procedure is formulated to provide the customs authorities with the documents and information necessary for customs clearance. Lists of such documents and information are established by the Federal Customs Service of Russia. To date, the FCS of Russia has carried out a certain systematization of the documents required for customs clearance by adopting Order No. 536 dated April 25, 2007 "On approval of the list of documents and information required for customs clearance of goods in accordance with the selected customs regime." This regulatory act does not contain a complete list of required documents, and therefore it is necessary to search for other regulatory acts of the Federal Customs Service of Russia, the observance of which is mandatory for persons participating in the customs clearance procedure.

Upon presentation of copies of documents required for customs clearance, the customs authority has the right to check for compliance of copies of documents with the originals received. In this case, the customs official carrying out the customs clearance procedure, on the provided copies of the documents, affixes the record "Verified with the original", signs and certifies with an imprint of a personal numbered seal, after which the originals of the documents are returned to the declarant.

In accordance with Art. 367 of the Labor Code of the Russian Federation, the customs authorities may send to the declarant or other person participating in the customs clearance procedure a motivated request for additional documents and information in order to verify the information contained in the received customs declaration and other customs documents.

In general, customs clearance includes various customs operations and customs procedures aimed at legal registration of the movement of goods, as well as vehicles across the customs border and establishing their status for customs purposes. The customs clearance procedure is carried out in accordance with the general rules established by the Labor Code of the Russian Federation. These rules are concretized by numerous regulatory legal acts of the Federal Customs Service of Russia. I would like to draw attention not only to the significant number of orders of the Federal Customs Service of Russia, regulating all sorts of subtleties and features of the production of customs clearance, but also to the instability of such acts. This creates difficulties for participants in foreign economic activity, who are obliged to act in accordance with the instructions of the Federal Customs Service of Russia.

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

The question arises with the arrival of products, products, property and other things across the geographic boundaries of the country. The procedure for conducting and the responsibility of the parties is established by the articles of the regulatory documents. The main one is the Customs Code (hereinafter - the Code). The immediate clearance process as such represents all the actions carried out in relation to the items required for verification and declaration. The period of being in the customs control regime ends as soon as all the necessary documents are drawn up.

Those who officially participate in the conduct are considered:

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

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

1. The beginning of the process - arrival at the place of inspection and control;
2. moving around the territory;
3. storage;
4. declaration;
5. release;
6. moving from the territory of inspection, completion of the process.

Each of the stages is determined by the type of the declared product, its status. For example, temporary storage of goods and their internal transit through the territory of registration are necessary when it comes to goods of foreign production, origin. In general, internal relocation is a process that is applied in various cases and is considered to be carried out if:

• it is necessary to move the declared goods from the point of arrival to the direct inspection body;
• you need to move the goods from the place of registration to the outside of the territory where the customs inspection is carried out;
• transit between own temporary storage warehouses;
• in the absence of security for the payment of duties, if transportation across state territories is required.

If all the necessary inspections of the imported goods are completed within one day from the moment of registration of the service responsible for the inspection - storage on the territory of the post, the control service is not required, even temporary. Such storage means not the full period of the presence of the goods on the territory of the customs authorities, but only the direct placement of the declared item in specially designated warehouses.

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 is such, the verification of which requires a long stay (read - more than a day), the procedure for moving to temporary storage warehouses with appropriate accounting actions is immediately included.

It is determined in the regulatory documents 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 the declared, actually not transferred to warehouses, "on paper" goes through this stage.

All registration procedures are carried out strictly on the territory specially designated for this and only by employees with the appropriate authority. Officials, employees of the customs post, or customs are not replaced by anyone other than other persons of the required qualifications and in positions appropriate for the occasion.

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

As for the question of the order of the stages of registration, there are gradations into three ways: general, simplified and special.

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

Simplified procedure anything that crosses the borders of the country is exposed, but is necessary for special measures (elimination of catastrophic consequences, major accidents, industrial and natural disasters), or the following goods:

• animals (live);
• goods with expiration dates;
• postage of an international nature;
• items of radioactive origin.

Finally, special order the registration of items that must go through 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 itself is limited to two points, the period between which does not have a definite and fixed value. The beginning of the procedure is the deadline for submitting information to customs.

Legally, the applicant must notify the inspection authorities about the imported goods no later than fifteen days from a certain moment. The starting point is the day on which the imported goods, prescribed for declaration, are presented to the controlling services, or the day of the end of the transit movement of the goods (if its movement is conditional for correct registration) to places other than the verification activities. A period of fifteen days is set for the declared person, who was under the supervision of the checking service all the time.

For everything that is carried by people in baggage, carry-on baggage (we are not talking about legal entities), there are other time frames for declaring. The same applies to items obligatory for presentation and description, arriving on the territory of the country in postal deliveries not of an internal but of an international nature.

Finally, the completion of the entire procedure as a whole is conditioned by the decision of the supervisory authority to release from the territory of the place of inspection. This must happen no later than the third day from the moment when the customs officers accept the information transmitted to them, the declaration, other mandatory documents and accompanying papers. Naturally, this implies the physical presence of the described goods and the mandatory presentation of it to employees of the customs inspection services.

After the end of the check, the goods are released. This happens if all accompanying documents have been checked for compliance with customs regulations, the inspectors did not find any problems, errors in the information provided. All accompanying documents must be filled out in detail, in accordance with the accepted rules.

However, there are a number of points in which the duration of the verification procedure can be extended by law. When the declared goods are to be divided into separate lots, the time spent on this automatically increases the time for final inspection. The mandatory regulations for the release of goods are shifted exactly for the time that is spent on dividing what is provided for verification.

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

In view of the fact that the main, state language in the country is Russian, then the filling in of the accompanying documentation for the inspection services is carried out in Russian. It is used, in special cases, filling in languages ​​other than Russian. For example, the control authorities have the right to accept accompanying documents, drawn up properly and completed in a foreign language, if the 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 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 that are not part of the Hague convention. The latter certification is more complicated than an apostille and requires a more complex execution procedure.

The word "declaration" itself has Latin roots, meaning a statement about something, a declaration of something. The applicant can either draw up the documentation on his own, or use the services of a customs broker. The Code divides several forms of declaration: oral or written, as well as provided in electronic form, or explicit, 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 of an international airport passes with luggage, carry-on luggage along the so-called "green" corridor, by his actions he declares that he does not have any items or goods required for declaration when crossing state borders. That is, the statement is communicated to customs officials in a transparent manner. If at the same time something is discovered in a citizen, other procedures come into force.

If the item moves to commercial purposes- an implicit procedure cannot be carried out, as well as an oral declaration. In this case, a written statement is applied or information is provided in electronic form. Moreover, the latter method is in some cases the only possible one. In most cases, cargo declarations for regulatory authorities can and should be submitted only in electronic form.
The main document of customs clearance is distinguished by four types: full, incomplete, temporary or periodic declaration. The rules for filling out each are spelled out in the corresponding article of the Code.

The applicant has the right to submit the declaration to any customs authority vested with the appropriate verification powers. However, there are cases when the consideration of the issue can be transferred to another customs control body. Such a procedure is completely legal, provides for the most efficient implementation, without unnecessary time expenditures.

If in the customs authority, to which the declaration and accompanying documents for the inspected goods are submitted, the compliance and verification procedure cannot be carried out, all submitted documents are transferred to the most suitable customs service. The time required for the transfer is no more than two business days. Accordingly, the procedure itself is increased by the time it takes to transfer the documentation to a suitable 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 executed documents for the imported goods. The deadline for filing is no more than fifteen days from the moment when the imported property arrives at the place owned by the customs authorities. If, for a full inspection, customs transit is required to a place that is more appropriate for the procedure, then all the time required to complete the transit is added to the period of fifteen days. There are other points that can extend the term of provision.

1. Additional time is given to the applicant if the accepted deadline is not enough for him to collect all the necessary information established by customs legislation. In this case, the declarant must request an extension of the time limit in writing, stating really compelling reasons.
2. If the deadline for filing a declaration of fifteen days falls on a holiday or a day off according to the calendar, it is increased by the required number of days and the working days following weekends and holidays are taken as the end.

The general extension of the required time is not entitled to violate the terms provided for the temporary storage of the declared goods in warehouses and in premises controlled by the inspection service, specially designed for this.

As we remember from the above, for some goods a simplified system of clearance in customs checks is applied.

This applies to:

• property intended for the elimination of disasters, natural and industrial disasters, major accidents;
• goods with a short shelf life;
• materials of radioactive origin and nature;
• live animals;
• items of international postal services;
• various goods transported in an accelerated manner;
• messages, various materials for news organizations, media.

In addition to less complex inspection, such goods have a high priority in the clearance of customs control and inspection procedures.

There is such a thing as a preliminary declaration. It is also provided for in the Code. Fifteen days before the arrival of the described goods to 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 happens if the declarant-applicant requires an expedited verification procedure. Naturally, after fifteen days, the described property must be presented for control in the composition that is spelled out in the declaring accompanying documentation, or the whole procedure will be meaningless, and the declaration will not be accepted by the inspection authorities.

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

At the same time, the inspection body can check the compliance of the provided copies with the direct originals, after the arrival of the property required for declaration with accompanying documentation.

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

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

That is, a customs broker can officially represent someone's interests. The mediator is a full-fledged person, a participant in the customs procedures required to carry out all operations. In this case, only Russian organization... This legal entity must be registered in the appropriate register, which stores information about all organizations officially entitled to pursue someone's interests in the procedures relating to the issue described. In this case, the information is submitted not by the person who directly owns the goods, property, but by the customs broker - an employee of the organization representing the interests of the owner of the goods.

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

Such specialists undergo constant checks for the adequacy of skills and the relevance of knowledge carried out by the relevant official services of national importance.

The basic document prepared for the movement of goods, goods, 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, electronic document used for checking, control procedures. Without a correctly executed customs declaration, it is impossible to move goods, property across the direct border of the state, as well as any changes in the customs control regime regarding the declared cargo.

The official form of this declaration was approved in the country in the spring of 1989; it fully corresponds to the adopted 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 comply with the latest requirements of the official customs control documentation. The form adopted in August 2006 is now in effect.

Besides directly appearance cargo declaration, there are a number of instructions that describe correct design and filling out the document. Last changes in a similar instruction date back to 2007.

The information required for provision is entered in the CCD:

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

For the correct filling of the relevant paragraphs of the declaration, it is necessary to use the regulatory documents. In particular, various classifiers approved by the official document flow must be prescribed in accordance with reference books, such as:

• classifier of normative acts and reference information;
• classifier of countries, currencies.

All these regulations adopted as standards, their use in customs control procedures is strictly mandatory. Filling in without compliance entails refusal to accept declarations, refusal to grant the right to import, movement of goods.

The primary action in relation to the declared goods is to determine the customs control regime applicable to them. After determining the regime, the exact number of cargo declarations provided is determined, corresponding to the number of regimes predetermined for each group of declared goods or property.

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

Additional sheets of the cargo declaration (TD-2, TD-4) are used if the applicant needs to provide detailed data on goods other than the main categories (other brands of products, geographical origin, differences in names). On each additional sheet, no more than three items by the nomenclature can be presented, 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 is carried out in the following sections:

1. Information about general characteristics the declared goods are provided in the first column, as well as in columns from the third to the sixth. The customs regime applied to the goods, their immediate quantity and the required cargo spaces are indicated.
2. In the second column, from the eighth to the ninth, in the fourteenth and fifty-fourth, detailed information about the participants in customs clearance acting on the part of the declarant is indicated. Information about the persons receiving the goods, about the sender, about the persons conducting financial support, about those who directly fills out this declaration - the declarant, the representative, the 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 from eighteenth to nineteenth, twenty-first, twenty-fifth to twenty-sixth must be filled in with information on the use of transport, when moving the declared goods, on 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, about the conditions accompanying direct delivery, currencies and their rates at the time of declaration, bank information, paid customs duties - all this is contained in the following columns: twelfth, twenty, twenty-second to twenty-fourth, and twenty-eighth and from forty-seventh to forty-eighth.
6.

Columns from thirty-first to forty-sixth give an exhaustive description of the goods:

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

7. Column 44 stands alone, because it contains the information necessary to describe each, separately taken product:

• information about licenses when goods, property fall into non-tariffed categories;
• the number of the documentation required for transportation;
• data on transactions made when falling under the foreign economic category;
• information about accompanying invoices;
• data on permission for the appropriate classification of the declared goods, obtained from the inspection service;
• comprehensive information accompanying the product - permissive documentation, certified certificates, etc.
• data, information about other accompanying documents required for provision.

It is clear that not only the declaration is limited to the list of documents that must be provided at the disposal of the customs inspection authorities. The Code clearly prescribes the responsibilities of all parties to the procedure, with the indispensable indication of the accompanying documentation and information. In turn, the Federal Customs of the state has determined a list of documents and necessary information required to complete the procedures.

Those who come across the procedure for the first time should familiarize themselves with the official regulation adopted by the federal customs officers. There, all the information is systematized and given in the proper form, with the exception of one important component - the act does not contain a detailed listing of the documents that will be needed during the customs check procedure. This fact is a little strange for an official document, however, you can turn to other reliable sources to get the necessary information.

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

After verifying the copies with the originals, in the absence of discrepancies, the customs officer in charge of this direction, endorses the copies of the documents, officially confirming that the copies fully correspond to the original documents. Moreover, in addition to the obligatory stamp 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 the accompanying documentation and originals are returned to the disposal of the applicant or his representative.

In some cases, the customs authority has the right to quite officially require the declarant applicant or his representative to provide additional information confirmations or accompanying documents, if you need to check the compliance of the information provided with reality. The applicant cannot refuse if the request is properly motivated in full compliance with the regulations.

It is clear that the very registration and inspection by customs officers are needed not in order to restrict the movement, import of any goods, items, property into the territory of the state, but to officially prevent this if illegal actions, falsifications, forgery of accompanying documentation are found.

Also, the duties of the customs include resistance to the appearance of goods prohibited by law.

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

Customs procedures: general provisions