Goods declaration number. Short number of the customs declaration in the invoice

Drawing up a customs declaration or a cargo customs declaration (a form and a sample of completion are presented below) is mandatory for any cargo transported across the border of the Russian Federation, regardless of whether it is import or export. In addition to full information about the content, this document contains data on its recipient and the purpose of delivery. Its presence indicates the legitimacy of the cargo and full compliance with the rules of import / export. Filling in the GTD is regulated by Federal Law No. 311-FZ dated November 27, 2010.

GTE structure

There are two forms in the cargo customs declaration form: TD1 (main) and TD2 (additional).

• TD1 - filled in for the same named goods in accordance with the FEACN (the coding up to the ninth digit is taken into account). They are supposed to be transported in a single customs regime.
• TD2 - filled in for goods not included in TD1. No more than three different items can be entered in one additional sheet. Their total number cannot exceed 33 pieces. per sheet TD1.

According to one declaration, taking into account two forms, up to 100 commodity items can be declared. The sample of filling out the cargo customs declaration presented on our website meets all the requirements of the law.

Goods that are not subject to tax and duty and are not subject to licensing and quota obligations can be issued according to the inventory. The latter replaces TD2.

Rules for filling out a customs declaration

The list of requirements for filling out a cargo customs declaration is identical to any other documents.

When filling out an import and export declaration, the same rules are followed.

Deciphering the fields of the customs declaration

Using the example of the GDT for import, we will analyze the filling of TD1

• Declaration type - IM (import) or EC (export).
• The number consists of three groups of digits that encode the code of the customs unit, the date of compilation and the number of the declaration.
• Forms. The first digit means the format of the declaration ("1" - TD1 main sheet), the second number of additional sheets.
• The total number of declared goods and packages. Real quantitative indicators are indicated.
• The total customs value indicates the value of the entire cargo declared by one document. The figure is affixed with kopecks.
• Country of dispatch and receipt - full name and coding.
• Delivery currency. The currency code and the exchange rate are indicated.
• Delivery conditions. This is the delivery method. For example, the port of Vladivostok.
• Cargo places and descriptions of goods. The full name of the declared goods is given, its condition (new or used), as well as the number of places it occupies.
• Characteristics of the cargo. The weight is reflected without and with packaging, its customs and currency value.
• Calculation of payments. Each in his own column: customs fees - 1010, duties - 2010, VAT - 5010.

Additional sheets are filled in by analogy with the main one.

The territory of the Russian Federation is currently controlled by a special state body - customs. There are certain rules for moving cargo across the border.

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It requires the formation of a sufficiently large number of various documents. One of these is the CCD - customs declaration.

This document is simultaneously used to solve a fairly extensive list of a variety of tasks.

Such a declaration is drawn up directly by the cargo manager. In the future, it is checked and certified by the customs officer.

The main purpose of this type of declaration is to confirm the presence of permission to pass through the border.

The algorithm for compiling a document is established by law. It is important to remember that it is necessary to draw up a document both when exporting and when importing.

There is an extensive list of various nuances directly related to the design of this document.

General aspects

Today, regardless of the transportation of any type of cargo across the border, it is necessary to accompany it with special documents.

This rule applies in aviation, when transported with conventional cars and via rail.

There is a certain set of papers, the presence of which is strictly mandatory. It is to such documents that the customs declaration belongs.

It involves the sighting of a special customs inspector. There are many nuances associated with the preparation of a customs declaration.

Special legislative norms have been established that regulate the process of transporting goods across the border. All of them will need to be carefully dealt with.

The main issues that need to be considered in advance include the following:

• necessary terms;
• the purpose of the document;
• legal grounds.

Required terms

Before proceeding with filling out the customs declaration, it is necessary to study the legislative norms.

But their correct interpretation, as well as the correct filling out of the document, is possible only if you first familiarize yourself with all the terms.

The mandatory list includes:

• declaration;
• customs;
• export;
• import.

Declaration	It is a specialized document, usually in the form established by law, which reflects some information. In a specific case, the designation of data on the cargo transported across the border is implied
GTD	Special abbreviation for ease of use. Deciphering the abbreviation GTD -. It is compiled when transporting any type of cargo across the border of the Russian Federation. The compilation process is necessarily carried out by the official cargo manager
Customs	A special state body that exercises control over the movement of various objects across the border of the Russian Federation. All cargoes are controlled without exception. It is the representative of this body that is obliged to check the conformity of the information in the declaration and in the transported container
Export	The term refers to the procedure for conducting foreign economic activity. It is aimed at transporting goods outside the country for various purposes. Most often it is a sale or an exchange
Import	Delivery of any goods to the territory of the Russian Federation from abroad. At the same time, regardless of the direction (import / export), the process of compiling a tax return must be carried out. Incorrect preparation of the declaration may cause the return of the goods to the sender

Purpose of the document

The CCD declaration itself is a special document that reflects the list of data established by law.

It is used simultaneously to achieve several different goals at once:

The document itself includes a large number of different numbers, lines - all of them reflect detailed information about the cargo being transported.

There are a large number of different nuances associated with the preparation of the declaration.

This document currently includes the following:

	The main goals, as well as the subjects of regulation of this legislative norm, are established.
	It highlights the customs business in the Russian Federation, as well as ways to regulate it.
	How is the process of managing customs affairs in the country
	How the process of legal regulation is implemented
	A complete list of the main terms used in these legislative norms
	Authorized customs operator
	Pre-clearance process
	In what case can a legal entity be assigned the status of an authorized economic operator
	A complete list of goods that are subject to mandatory customs declaration
	How is the process of declaring different types of goods at the border
	The place where the process of declaring various goods is carried out
	How is the process of fixing the filing of a declaration
	Certification of the declaration for goods that are provided directly to the recipient in electronic form
	A complete list of documents on the basis of which the process of filling out a customs declaration is carried out
	What are the deadlines for filing a declaration for goods
	Declarant
	Establishes a list of circumstances in which preliminary customs declaration must take place
	Incomplete declaration for transported goods
	How and when should periodic declaration of various types of goods be carried out
	Temporary declaration of goods imported from the territory of the Customs Union
	How is the declaration of goods, which for some reason is disassembled
	How goods are declared if there are different items in one batch of goods
	The list of additional situations when it will be necessary to carry out the process of declaring various types of goods
	Establishes the release process
	What documents should be provided in case of release of goods
	Terms of release of goods established by legislative norms

It is important to remember that the process of drawing up a declaration involves a large number of very different nuances.

It is best to deal with all of them in advance. This will avoid many troubles.

First of all - cargo delays due to the implementation of the delay. It is worthwhile to deal with all the difficulties and other important points in advance.

GTE decoding

It is most important to understand in advance the decoding of the fields for filling out the customs declaration. This will avoid standard errors that can occur in different situations.

The optimal solution is to consider a correctly compiled sample. It will be possible to get advice on the preparation of the declaration directly at the customs office.

Employees are obliged to answer all the questions of the person responsible for the cargo.

Customs clearance

It is accompanied by the submission to the customs authority of the Russian Federation of a package of documents, which is established by the current legislation.

It is on the basis of this package that the final decision is made on the admissibility / inadmissibility of cargo transit across the border of the country.

One of the important parts of customs clearance is the payment of taxes, all kinds of fees.

Invoice number

It is important to remember the need to reflect the number of the customs declaration in the invoice. This will need to be guided.

This regulatory document establishes that the number of the customs declaration, endorsed by the customs, is considered the number of the cargo itself.

It is he who will have to be reflected directly in, which is issued for each cargo, a batch of cargo separately.

What does the code mean

In the invoice in question, special codes must be reflected. The list of them is quite extensive, they are all unique.

There is a classifier of customs procedures. It is on the basis of the relevant standards that it will be necessary to fill in the fields for the codes.

1010

Code 1010 represents the customs fee. It varies depending on the type of cargo being transported, as well as various other factors. It is best to familiarize yourself with all the nuances in advance.

2010

The code 2010 represents the customs duty. It is also established for certain types of goods, fixed depending on various factors.

Video: how to enter information in the cargo customs declaration

There is an extensive list of various nuances associated with the appointment of such a fee.

Other

The complete list of codes for filling out the declaration includes more than several hundred different digital combinations.

At the moment, all codes can be divided into the following main groups:

• classification of different types of customs procedures;
• codes for the features of the movement of goods;
• various types of transport, as well as transportation of goods;
• methods for determining the customs value;
• otherwise.

If there is a need to fill out a declaration, you need to familiarize yourself with all the nuances in advance. This will avoid a variety of difficulties.

An important condition for the endorsement of the declaration is the correctness of all the reflected information. All codes must be completely true. It is best to deal with certain nuances in advance.

If the import of cars

Most often, all sorts of questions arise on the temporary import of a car into the territory of the Russian Federation. It is mandatory to complete the declaration.

Where to fill in 1C

The process of drawing up a customs declaration is greatly simplified if carried out in the 1C program.

To fill out the GTD, you must do the following:

We go to the section	The main thing
On the stock tab	Check the box "imported goods"
Goods receipt is entered	In the "Purchases" section, select the item "Receipt"
Create a new document	—
Choose the right counterparty	Or fill in all the fields yourself
Let's go to the document	Click to create on its basis "GTB" for import
Fill in all required tabs	Main and others
We fill in the sections of the customs declaration	—

The filling process is as simple as possible, there are usually no difficulties. The procedure is fully automated.

Sample filling (example)

Today, this type of declaration is drawn up on a special form. It contains the following numbered columns:

column number 1	Declaration number
column number 2	Shipper/Exporter
column number 3	Form number
column number 4	Shipment
column number 5	Total goods
column number 6	Total seats
column number 7	Reference number
column number 8	Recipient
column number 9	The person who is responsible for the financial settlement process
column number 10	Destination country
column number 11	Bargain. country
column number 12	Cost Details
column number 13	Country of manufacture
column number 14	Representative, person responsible for the cargo
column number 15	Country from which the shipment was made
column number 16	Country of origin
column number 17	Destination country code
column number 42	Full item price
column number 47	The payment process
column number 54	Other

In the absence of any experience in compiling this type of declaration, it will be necessary to familiarize yourself with all the nuances in advance.

Forwarder or carrier: which one to choose? If the carrier is good and the forwarder is bad, then the first one. If the carrier is bad, and the forwarder is good, then the second one. Such a choice is simple. But how to decide when both applicants are good? How to choose from two seemingly equivalent options? The problem is that these options are not equal.

Scary stories of international transportation

BETWEEN THE HAMMER AND THE ANVIL.

It is not easy to live between a transportation customer and a very cunningly economical cargo owner. One day we received an order. Freight for three kopecks, additional conditions for two sheets, the collection is called .... Loading on Wednesday. The car is already in place on Tuesday, and by lunchtime the next day, the warehouse begins to slowly throw into the trailer everything that your forwarder has collected for his customers-recipients.

ENCHANTED PLACE - PTO KOZLOVICHI.

According to legends and experience, everyone who transported goods from Europe by road knows what a terrible place is the PTO Kozlovichi, Brest customs. What chaos the Belarusian customs officers are doing, they find fault in every possible way and tear at exorbitant prices. And it is true. But not all...

HOW UNDER THE NEW YEAR WE CARRIED DRY MILK.

Groupage loading at a consolidation warehouse in Germany. One of the cargoes is powdered milk from Italy, the delivery of which was ordered by the Expeditor .... A classic example of the work of the expeditor - "transmitter" (he does not delve into anything, he only passes along the chain).

Documents for international transport

International road transport of goods is very organized and bureaucratic, as a result - for the implementation of international road transport of goods, a lot of unified documents are used. It doesn’t matter if it’s a customs carrier or an ordinary carrier - he won’t go without documents. Although it is not very exciting, we have tried to simply state the purpose of these documents and the meaning that they have. They gave an example of filling in TIR, CMR, T1, EX1, Invoice, Packing List...

Calculation of axle load for trucking

Purpose - to study the possibility of redistributing loads on the axles of the tractor and semi-trailer when changing the location of the cargo in the semi-trailer. And the application of this knowledge in practice.

In the system we are considering, there are 3 objects: a tractor $(T)$, a semi-trailer $(\large ((p.p.)))$ and a cargo $(\large (gr))$. All variables related to each of these objects will be superscripted $T$, $(\large (p.p.))$ and $(\large (gr))$ respectively. For example, the unladen weight of a tractor would be denoted as $m^(T)$.

Why don't you eat mushrooms? Customs exhaled sadness.

What is happening in the international road transport market? The Federal Customs Service of the Russian Federation has already banned the issuance of TIR Carnets without additional guarantees in several federal districts. And she notified that from December 1 of this year she would completely break the contract with the IRU as inappropriate for the requirements of the Customs Union and put forward financial claims that were not childish.
IRU responded: “The explanations of the Russian Federal Customs Service regarding the alleged debt of ASMAP in the amount of 20 billion rubles are a complete fabrication, since all the old TIR claims have been fully settled ..... What do we, simple carriers, think?

Stowage Factor Weight and volume of cargo when calculating the cost of transportation

The calculation of the cost of transportation depends on the weight and volume of the cargo. For maritime transport, volume is most often decisive, for air transport it is weight. For road transport of goods, a complex indicator plays an important role. Which parameter for calculations will be chosen in a particular case depends on specific weight of cargo (Stowage Factor) .

On the basis of invoices, VAT is calculated and credited. Since 2016, the GTE number has become its mandatory requisite. Previously, it was approved by the Letter of the Federal Customs Service of the Russian Federation N 15-12 / 19773 of 06/08/2006, Government Decree No. 1137 of 12/26/2011. and Letter of the Federal Tax Service of the Russian Federation No. AS-4-3 / 15798 dated August 30, 2013. The name, type of goods and their value in both documents must be absolutely identical. Discrepancies in the invoice are considered as the basis for the refusal of the Federal Tax Service to offset VAT.

What is the customs declaration number and why is it in the invoice?

The cargo customs declaration has been given the status of a basic accounting and statistical document when registering trade operations between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored. Violations in the preparation of this document are qualified as illegal movement of imports across the Russian border.

When reselling goods manufactured outside of Russia, the customs declaration number must be affixed to the invoice. It contains the following information.

• The number of the branch of the Federal Customs Service that endorsed the document is the first fraction of eight digits.
• The date of compilation is the second fraction. Represents a six-digit number without separators. It is written strictly in sequence: day, month, year.
• The registration number according to the magazine is the third seven-digit fraction.

The CCD number is placed in the column next to the country of origin. Inattention when transferring numbers is fraught not only with a refusal to offset VAT, but also with verification by two departments at once - the Federal Tax Service and the Federal Customs Service.

Why is it so important to check the GTD number?

The number of the cargo customs declaration according to the customs registration log must match the same data in the document itself and the invoice referring to it. Confusion with numbers and an error in at least one of them will lead to the refusal of the Federal Tax Service to refund VAT on documents with an incorrect number. That is why this prop entered the top ten most dangerous.

Until 2016, for the same purposes, it was not necessary to indicate the CCD number - the tax authorities checked VAT payers according to other criteria. The rules for compiling and transferring this detail to the invoice are agreed upon by a joint decision of the Ministry of Finance, Tax and Customs Service.

The value of the GTD number

The declaration number allows you to solve the following tasks.

• Search by GTD number in the registration log.
• Declaration under one declaration, respectively, under one number indicates that the goods belong to one group.
• Different GTD numbers from the same date indicate that the batch of goods is heterogeneous and contains different nomenclature items.

When submitting an invoice for an imported product for VAT refund. The tax service checks with colleagues from customs. It is a comparison of data by graphs. The correct transfer of the CCD, but putting it in the wrong column is considered a violation. Finding a gas turbine engine by number in the registration log is not difficult.

For companies using DOS, the use of the “Customs declaration number” variable in the invoice is mandatory, regardless of whether they import goods or not.

Where is the GTD number on the invoice?

This attribute has its own place - the 11th field of the invoice. It is into it that the number from the main and additional sheets of the declaration is transferred (it must be the same on all sheets of one document). Next to it is indicated the serial number of the goods according to the declaration - the 32nd column.

Import of goods

Export of goods

Release for domestic consumption

According to the foreign economic contract No. 24082014 dated August 24, 2014, concluded between OOO TDSP, Russia, 344003, Rostov-on-Don, st. Nagibina, 16 (TIN 6108450104, KPP 610045801, PSRN 1077457000912) and the company M&M (Poland, Krakow, ul. Berka Joselewicza, 19) imported a consignment of goods: water-soluble fertilizer NPK with trace elements "FERT" brand: NPK 18-18 -18+3MgO+ME.

The total amount of the contract is 100,000 Euros. Under the terms of the contract, as well as according to invoice No. EX-1 dated 10/15/2014, this consignment of goods was purchased on EXW terms in Krakow for 7,000 Euros. The cost of transport costs to the border of the Customs Union is 500 Euros (transport invoice No. KV1001 of 10/20/2014).

The goods are transported by a Ukrainian carrier in a truck tractor (state registration No. AI5517CM) with a semi-trailer (state registration No. AI0107XO) according to the international consignment note No. 0236996 dated 10/22/2014, TIR carnet XZ68268919 dated 10/23/2014, gross weight with pallets 7,674 kg.

Sender: M&M (Poland, Krakow, ul. Berka Joselewicza, 19).

Beneficiary: AGROLIZING LLC, Russia, 344021, Rostov-on-Don, st. Dovatora, 96 (TIN 6109674511, KPP 610067321, OGRN 1078447000811).

According to the packing list No. NX-1 dated 22.10.2014, the goods are packaged in 25 kg polyethylene bags (300 bags in total) on 6 pallets. 50 bags are fixed with polypropylene tape on 1 pallet. The weight of one bag is 0.11 kg, the weight of one pallet is 21.5 kg, other shipping packaging per pallet is 2 kg.

The place of arrival to the customs territory of the Customs Union is the customs post MAPP Troebortnoe of the Bryansk Customs of the Central Customs Administration (code - 10102090), the declarant applies preliminary customs declaration.

The goods will be presented to the Nesvetaysky customs post of the Rostov Customs of the Southern Customs Administration when declaring at the Novoshakhtinsk Customs and Logistics Terminal (TSW JSC Southern Transport Lines, Certificate of inclusion in the Register of owners of temporary storage warehouses No. 10313/281210/10069/1 dated 07/30/12 346910, Rostov region, Novoshakhtinsk, Privolnaya street, 31)). The code of the Nesvetaisky customs post is 10313130.

To fill in the DT, the following documents are submitted:

• declaration of conformity ROSS UA.PN52.D00126 from 12/22/2010 to 12/21/2015,
• transaction passport 14090003/2285/0000/2/1,
• Appendix 2 dated September 11, 2014 to contract No. 24082014 dated August 24, 2014, in which specific prices per unit of goods for this delivery were agreed.

The goods are declared by the declarant independently, payment of customs duties is made according to payment orders 123 dated 10/24/2014 and 456 dated 10/25/2014.

In our example, the goods are imported into the customs territory of the Customs Union, therefore, in the first subsection of the column, the entry "IM" is made. Foreign goods are imported for the purpose of being and using in the Russian Federation without restrictions on their use and disposal established by the customs legislation, which corresponds to the customs procedure for release for domestic consumption. For the second subsection, select code 40 from the classifier. In the third subsection of the column, the entry is made: ED in the case of using the declaration for goods in the form of an electronic document, i. the declarant uses an electronic declaration form. If a written form of declaration is used, this subsection is not completed.

When goods are imported into the customs territory of the Customs Union, the consignor of goods is a foreign person. For a foreign company, indicate the name, the name of the country where this company is registered and its address. Information must be taken from the bill of lading, depending on the type of transport on which the goods are transported.

In our example, the goods are transported by road, the sender is indicated in the CMR: M&M POLAND, KRAKOW, BERKA JOSELEWICZA, 19.

Column 3. Forms

In our example, only one product is declared, only one main sheet is used for this, there will be no additional sheets, which means we indicate 1/1.

Column 4. Shipping specifications

In our case, the column is not filled.

Column 5. Total goods

In our case, as mentioned earlier, one product is declared.

Column 6. Total seats

In our case, in accordance with the bill of lading, the goods are moved in a vehicle on 6 pallets, packed in bags (300 bags in total). The column must indicate the number of seats - 6.

Box 7. Reference number

In our example, it is said that the declarant applies preliminary customs declaration, which means that the column indicates the code of the PDD goods declaration feature.

Box 8. Recipient

In our example, according to the transport documents, the recipient of the goods is the Russian company AGROLIZING LLC. We indicate its name and address. The declarant takes information about the TIN, KPP and PSRN from the certificate issued by the tax inspectorate.
6109674511/610067321
OOO "AGROLEASING"
RUSSIA, 344021, ROSTOV-ON-DON, STR. DOVATOR, D. 96 1078447000811

In our example, the person who concluded the contract when making a foreign economic transaction, according to which the goods were imported into the customs territory, is the Russian company TDSP LLC. In the column indicate the short name of the organization and its location:
6108450104/610045801
LLC "TDSP"

1077457000912

Column 11. Trading country

When considering our example, we select the counterparty of the Russian entity under the foreign economic contract. The contract was concluded between TDSP LLC and the Polish company M&M, therefore, in the first subsection of the column we indicate PL, the second subsection is not filled out.

Based on the conditions of our task, we declare one product, therefore, the data entered in columns 12 and 45 will be the same. The issue of calculating and declaring the customs value requires separate consideration. In our example, the EXW delivery conditions in Krakow suggest that the cost of the transported goods must be added to the costs incurred by the buyer in the territory of a foreign state.

The task says that the cost of transport costs to the border of the customs union is 500 Euros, the price of the goods is 7000 Euros. We convert the customs value (7500 Euro) into rubles at the rate of the Central Bank of Russia on the day of filing the declaration.

If, according to the conditions of the problem, we declared two goods, then for each product the customs value should be determined separately, and column 12 indicates the sum of the customs values ​​of these goods.

In our example, on the day of filing the declaration, 1 Euro = 60.0000 rubles, which means that the column will indicate: 450,000.00

In our example, the declarant will be a Russian entity that has entered into a foreign economic transaction - the company TDSP LLC. This means that the column will be filled in the same way as column 9:
6108450104/610045801
LLC "TDSP"
RUSSIA, 344003, ROSTOV-ON-DON, STR. NAGIBINA, D. 16
1077457000912

Box 15. Country of departure

In our case, in accordance with the consignment note, POLAND is indicated in the column.

In our case, in subsection (a) of the column, PL is indicated.

In our case, in accordance with the conditions of the problem, POLAND is indicated in the column.

Box 17 Country of destination

In our case, in accordance with the conditions of the problem, RUSSIA is indicated in the column.

In our case, in accordance with the conditions of the problem, RU is indicated in the column.

In the example under consideration, column 18 should contain information about the car and semi-trailer in which the goods are transported:
number of vehicles - 2,
vehicle numbers - AI5517CM/AI0107XO
vehicle registration country code - UA

Box 19. Container

Box 20. Terms of delivery

To fill in the column, we take information from the foreign economic contract. The primary source of the terms of delivery is INCOTERMS 2010. In our example, the terms of delivery are EXW C. KRAKOW.

In the example under consideration, column 21 should indicate the total number of vehicles on which the goods were located upon arrival at the places of movement of goods across the customs border, other information is not entered in the column:

number of vehicles - 2.

In our case, we will indicate the currency code in which the contract is concluded - EUR. The price of the goods is taken from the commercial document (invoice), therefore, we will indicate: 7000.00.

Column 23. Exchange rate

In our example, we must take the Euro rate at the rate set by the Central Bank of the Russian Federation on the day the declaration was registered.

When filling out our declaration, we use the Euro rate = 60 rubles, which means that the column will indicate: 60.0000.

Column 24. Nature of the transaction

Based on the conditions of our task, in the first subsection of the column we will indicate 010, because the movement of goods is carried out on a reimbursable basis under a contract for the sale of goods. In the second subsection, indicate the code of transaction features 00 - without features. In our case, the amount of the contract requires the issuance of a transaction passport. Otherwise, in the absence of a transaction passport, based on the amount of the contract, we would indicate code 06.

In our case, column 21 contains information about the car, which is an active vehicle, which means we indicate code 30.

In our case, column 18 contains information about the composition of vehicles (a tractor with a semi-trailer), which means that we indicate code 31.

Box 29. Entry/exit authority

In our case, the goods are imported into the customs territory of the Customs Union through the customs post MAPP Troebortnoye of the Bryansk Customs of the Central Customs Administration, therefore, in the column we indicate: 10102090.

In our case, the goods will be presented to the customs authority for a customs inspection and (or) customs inspection and a decision to release it to the temporary storage warehouse - Southern Transport Lines OJSC, therefore, the column will be filled in as follows:
11, 10313130, RUSSIA, ROSTOV REGION, NOVOSHAKHTINSK, STR. Privolnaya, 31, 10313/281210/10069/1

Based on the conditions of the problem, we will fill in the column as follows:
1- WATER-SOLUBLE NPK FERTILIZERS (AGROCHEMICALS) IN THE FORM OF POWDERS WITH FERT MICROELEMENTS, CONTAINING THREE NUTRIENTS: NITROGEN, PHOSPHORUS, POTASSIUM WITH A NITROGEN CONTENT OF MORE THAN 10 MASS %, CALCULATED TO DRY ANHYDROUS. PRODUCT FOR FOLIC FERTILIZATION OF PLANTS AND DRIP IRRIGATION: BRAND NPK 18-18-18 + 3MGO + ME (N-18%) - 7500 KG (IN 25 KG BAGS)
MANUFACTURER M&M POLAND, TRADEMARK "FERT"
2 - 6, BG - 300, 6 PALLETS (PALLET WEIGHT=129KG)/PX
2.1-BG

In our case, there is no information to fill out sections 4 - 9, so the information under these numbers is not indicated.

Box 32. Goods

Box 33. Product code

In our case, we indicate columns 3105200000 in the first subsection.

In our case, we specify PL.

Box 35. Gross weight (kg)

In our case, we indicate the weight of the goods with all packages, but without pallets: 7545,000.

Column 36. Preference

When importing goods into the customs territory of the Customs Union, 4 types of payment may be charged. In our example, no excise tax is paid for the declared goods, and no benefits are provided for other types of payments, therefore, the column is filled in as follows: OOOO-OO.

Box 37 Procedure

According to the conditions of our example, 4000,000 must be indicated in the column.

Box 38. Net weight (kg)

According to the conditions of our example, the column must indicate the net weight of goods in consumer packaging and net weight without packaging: 7533,000/7500,000.

Column 39. Quota

In our case, there are no quantitative or cost restrictions for the declared goods during import, therefore, the column is not filled in.

Based on the conditions of our example, this column will not be filled.

Based on the conditions of the task, in relation to the goods declared by us in accordance with the TN VED EAC, an additional unit of measurement is not applied, which means that this column will not be filled in.

Box 42. Price of goods

In our case, we will indicate the following value: 7000.00 - the price of the product in Euro.

Box 43. ISO code

In our case, this is the 1st method. Set the first subsection to 1.

Confirmation of conformity is required for the declared goods, in the form of acceptance of a declaration of conformity. Therefore, in the column we enter information about this document:

01191/1 ROSS UA.PN52.D00126 FROM 12/22/2010 TO 12/21/2015

We indicate the transport (transportation) documents for which international transportation was carried out (road bill of lading, TIR carnet and packing list):
02015/1 0236996 dated 10/22/2014
02024/1 XZ68268919 FROM 10/23/2014
02026/1 NX-1 FROM 10/22/2014

We indicate information about the foreign economic contract, the annex to the contract and the transaction passport, because the contract is subject to the requirement to issue a transaction passport:
03011/1 24082014 dated 08/24/2014
03012/1 2 dated 09/11/2014
03031/1 14090003/2285/0000/2/1

Specify information about the invoice for the goods and the invoice for transport:
04021/1 EX-1 FROM 10/15/2014
04031/1 KV1001 FROM 10/20/2014

In our example, sections 5 to 10, columns 44 are not filled out.

If, according to the conditions of the problem, we declared two goods, then for each product the customs value in column 45 should be determined separately, and in column 12 the sum of the customs values ​​of these goods should be indicated.

Based on the conditions of our task, we declare one product, therefore, the data entered in column 45 will be the same as the data entered in column 12.

The task says that the cost of transport costs to the border of the Customs Union is 500 Euros, the price of the goods is 7000 Euros. We convert the customs value (7500 Euro) into rubles at the rate of the Central Bank of Russia on the day of filing the declaration.

In our example, on the day of filing the declaration, 1 Euro = 60.0000 rubles, which means that the column will indicate: 450,000.00.

In our example, on the day of filing the declaration, 1 USD. USA \u003d 50.0000 rubles, which means that the column will indicate: 9000.00

In our example, when goods are imported into the customs territory of the Customs Union, fees for customs operations, import customs duty and VAT will be paid.

Fees for customs operations are calculated and paid in accordance with Decree of the Government of the Russian Federation of December 28, 2004 No. 863 "On the rates of customs fees for customs operations." Our taxable base for calculating this type of payment is the customs value. When filing a declaration for goods in electronic form, the rates of customs fees for customs operations in the amount of 75% of the rates of customs fees for customs operations established by this Decree are applied.

The basis for calculating the import customs duty in our case is also the customs value, because. We determine the customs duty rate based on the Common Customs Tariff of the Customs Union.

The taxable base for calculating VAT is the sum of the customs value, duty and excise. In our example, the goods are not subject to excise duty, so the charge basis is calculated from the sum of the customs value and duty. The VAT rate is 18%, the rate can be reduced to 10% or 0% in accordance with the lists of goods established by the Government of the Russian Federation.

Based on the conditions of our task, the graph looks like this:

47. Calculation of payments	View	Accrual basis	Bid	Sum	joint venture
	1010 2010 5010	450000,00 450000,00 479250,00	750 RUB 6,5 % 18 %	750,00 29250,00 86265,00	PS PS PS
	Total:

This column is usually filled in and calculated automatically by software used by declarants when filling out a declaration for goods, based on the information that was previously entered in the corresponding columns of the DT. But you need to know the rules for filling out this column and be sure to check the correctness of the calculation, because. if errors are made in other columns of the declaration, the calculation may turn out to be incorrect.

1010-750.00-643-123-24.10.2014-BN
2010- 29250.00-643-456-25.10.2014-BN
5010-86265.00-643-123-24.10.2014-BN

Column 48. Postponement of payments

In our case, based on the conditions of the problem, the column is not filled

Box 54. Place and date

If the declaration is filled in by a person working in an organization that is the declarant of the goods, as in our example, then the column can be filled, for example, as follows:
2- IVANOVA TATYANA BORISOVNA
PASSRF 06 04 654321 DATED 21.09.2010 DECLARATION
247-54-86

Import of excisable goods

Conditions for filling out a declaration for goods:

The Russian company LLC "LEADER" has concluded a foreign economic contract for the purchase of goods with the Greek company - the manufacturer of cigarettes SEKAP S.A. Contract without a number dated 09/09/2014, in the annex to the contract no. dated 10/10/2014, prices and quantities of the goods supplied are determined. Terms of delivery CIP Rostov-on-Don.

Shipper according to the contract: SEA LEVANT LTD GREECE, THESSALONIKI, KATOUNI STREET, 3.

Recipient: LIDER LLC, RUSSIA, ROSTOV-ON-DON, STR. BARRIKADNAYA, 52 (TIN 6169025490, KPP 616901001, OGRN 1107183002751).

For excise goods (cigarettes), excise stamps were received according to receipt 10009240/14020 dated 11/06/2014 (series 04327YY, number range 1 - 950,000) at the Southern Excise Post (with the status of a legal entity) of the Central Excise Customs, address: 346880, Rostov Region , Bataysk, sh. Samara, 21/A.

Commodity: CONTINENT euro slims filter cigarettes 650,000 packs of 20 pieces, cigarette diameter 6.12 mm, cigarette length 97 mm, filter length 27 mm, manufacturer SEKAP S.A., Greece, packed in 1,300 cartons, loaded into a container CBHU 9556055. Product price 112 450 Euro. Net weight 12,480 kg. Gross weight 13,130 kg.

Commodity: CONTINENT euro slims filter cigarettes 300,000 packs of 20 pieces, cigarette diameter 6.12 mm, cigarette length 97 mm, filter length 27 mm, manufacturer SEKAP S.A., Greece, packed in 600 cartons, loaded into a CBHU container 4283805. The price of the goods is 51 900 Euro. Net weight 5,760 kg, gross weight 6,060 kg.

The goods go to Novorossiysk by sea on the sea vessel CAPE FALSTER, the flag of the state of the Marshall Islands. Each container has:

• packing list w/n dated 11/26/2014, w/n dated 11/26/2014;
• bill of lading 130/399 dated 11/27/2014, 130/400 dated 11/28/2014;
• invoice No. 10-163 dated October 26, 2014, No. 10-168 dated October 28, 2014

Place of arrival - Novorossiysk central customs post of the Novorossiysk customs of the Southern Customs Administration (code 10317100). Then the goods follow for further customs declaration under the customs procedure of customs transit from the Novorossiysk South-Eastern customs post of the Novorossiysk customs to the Southern excise customs post (with the status of a legal entity) of the Central Excise Customs on truck tractors with semi-trailers from the state. numbers X090OT23 / EC559823 and X338UN23 / KE854723, transporting containers CBHU 9556055 and CBHU 4283805. For them, respectively, waybills TTN No. 055 dated 12/17/2014 and TTN No. 805 dated 12/17/2014 were issued, as well as transit declarations (D No.) No. 10317110/171214/0025789 and 10317110/171214/0025791.

Location of the goods at the time of declaration: temporary storage warehouse (TSW) at the address Rostov Region, Bataysk, sh. Samara, 21 - certificate No. 10009/110714/10048/1 dated 07/11/2014

There are documents for declaring goods:

• Certificate of Conformity D-GR.PP66.А.01425 from 11/25/2014 to 11/06/2019,
• Import transaction passport 14090011/1481/1190/2/1 dated 09/30/2014
• Document confirming the deposit of funds (money) as security for the payment of customs duties (customs receipt) 1000924/061114/TR-6525769 dated 06.11.2014

The Euro exchange rate on the day of filing the declaration is 73.3414, the USD exchange rate is 59.6029
Duty - 16.7%, but not less than 2.33 euros / ton.
Excise tax - 800 rubles/t. piece + 8.5%, but not less than 1,040 rubles/t. piece.
VAT - 18%

The declaration is filled in by the head of the WES department of LEADER LLC Popov Ivan Alekseevich by proxy No. 31 dated 07/16/2014 to 12/31/2015, passport 60 04 453279 dated 02/06/2004.

subject to excise stamps.

Features of the customs declaration of tobacco products are as follows:

• special places for the arrival of goods to the customs territory have been established;
• customs declaration of marked goods is carried out at a specialized (excise) customs post, in the region of operation of which the terminal where the goods arrived is located;
• tobacco products imported into the customs territory of the Customs Union and placed under the customs procedure for release for domestic consumption are subject to labeling with excise stamps.

Payment for stamps is an advance payment for excises, excise stamps are issued by specialized customs authorities (purchased from customs authorities), provided that the importer ensures payment of customs duties and taxes in relation to tobacco products imported into the customs territory. Labeling of excisable goods imported into the customs territory of the Customs Union subject to labeling is carried out prior to its actual importation into the customs territory of the Customs Union.

Based on the specifics of the transportation of a consignment of goods in our example (the goods are transported in two containers) and the peculiarities of paying excise taxes on marked goods, we will declare two goods with one TN VED code in the customs declaration. The first product corresponds to the product transported in the CBHU 9556055 container, the second product corresponds to the product transported in the CBHU 4283805 container.

Therefore, the declaration will consist of a main sheet (DT1) and an additional sheet (DT2). On the main sheet in columns 1 - 30, information about the entire declared consignment of goods is declared. Columns 31 - 46 describe only one (first) product. The information in columns 47 - 54 of the main sheet refers to the entire consignment as a whole, with the exception of duties and taxes in column 47, which apply only to the first product.

The declarant fills in the columns of the additional sheet in accordance with the same rules as the corresponding columns of the main sheet. The exception is column 2. In this column, when goods are exported, information about the sender is indicated, when goods are imported into the customs territory - about the recipient (on paper copy). Column 47 of the supplementary sheet calculates customs duties and taxes (charges for customs operations are indicated in column 47 of the main sheet) for the goods described on this sheet.

Movement of goods in IGOs

Conditions for filling out a declaration for goods:

Before the conclusion of the contract LLC "Impulse" with the Turkish company OMV PETRA OFISI A.S. for the supply of goods to Russia - the balance-analyzer BC-545 of the TANISA trademark (Turkey), it turns out that a certificate of conformity is required for the goods.

Turkish partners carry out free delivery of product samples (the number of 3 pieces are packed in cardboard boxes, the weight of each including primary packaging is 2.132 kg) for testing in order to confirm safety and quality. The goods are sent by international mail according to the postal invoice No. 453 dated December 10, 2014, according to which the weight of the parcel is 7 kg. The sender is OMV PETRA OFISI A.S., Turkey, ISTANBUL, ESKI BUYUKDERE CAD, NO: 37 34398 MASLAK. Recipient - LLC "Impulse", Russia, Rostov region, Bataysk, st. Engels, 27 (TIN 6161051453, KPP 615101001, OGRN 1047161015306).

To the documents stipulated by the acts of the Universal Postal Union, the sender attached pro forma invoice No. 71 dated 12/08/2014, which determines the value of the goods for customs purposes: 1100 Euros, as well as a letter dated 12/08/2014, signed by the director of the Turkish manufacturing company OMV PETRA OFISI A.S., and explaining that this delivery is carried out free of charge for the purpose of testing the goods in Russia, and the shipment to the MPO is paid by the sender.

The goods were imported into the customs territory of the Customs Union through the customs post Sheremetyevo Airport (cargo) of the Sheremetyevo customs of central subordination (code 10005020). Name of the place of international postal exchange: Moscow - Sheremetyevo AOPP (address: 141400, Moscow, Sheremetyevo-1).

Description of purpose and principle of operation:
Scales - fat mass analyzer is designed to determine the percentage of fat and assess the compositional composition of the human body (measuring the content of water, fat, bone mass, muscle mass, basal metabolic rate "BMP" and metabolic age). The principle of operation of the device is based on the bioimpedance method BIA “from foot to foot”, which provides for the analysis of the body structure using weak, safe electrical impulses (a person stands barefoot on the device, placing his feet on all measuring electrodes, and a weak electric current is passed through his body) . The device has built-in memory for measurement.

The declaration is filled in by Veronika Ivanovna Petrova, a specialist in customs operations, working for a customs representative (certificate No. 0539/00 dated 02/07/2013, TIN 6169025490, KPP 616901001), who performs his official duties under a power of attorney, no. from 01/10/2014 to 12/31/2014 .2015, agreement between the declarant and the customs representative No. 067 dated 02.12.2014.

Euro rate - 72.3414, US dollar rate - 61.6029

Attention: the data indicated in the example is chosen arbitrarily.

Features of filling out a declaration for goods

In this example, the main feature when filling out the DT is the method of moving goods, namely, international mail. Therefore, it is necessary to pay attention to the columns that have features when filling in the DT, or are not filled at all.

In our example, we consider a gratuitous delivery, the goods are delivered without concluding a foreign economic transaction. The basis for the movement of goods is a letter from the manufacturer of the goods, who sends the goods to Russia for testing in order to confirm safety and quality.

This fact also indicates that, in accordance with the decision of the Commission of the Customs Union dated August 17, 2010 No. 338 “On the features of the forwarding of goods in international mail”, non-tariff regulation measures are not applied to goods sent to the IGO as samples for testing for the purpose of confirmation of safety and quality.

It is necessary to carefully approach the definition of the classification code of the goods in accordance with the TN VED EAC, as well as its description in column 31 of the DT.

Export of goods

Export

Conditions for filling out a declaration for goods:

According to the foreign economic contract No. CS3231 dated September 21, 2014, concluded between Grain Company LLC, 350123, Russia, Krasnodar, st. Kosmonavtov, 14 (TIN 2310051134, KPP 231270001, PSRN 5310577693128) and Grain Y.V. (Netherlands, Rotterdam, Blaak 62, 4211 UL) a consignment of goods is exported: food wheat, class 3, GOST R 52554-2006, Russian origin, harvest 2014.

The total amount of the contract is $15,000,000. USA. Under the terms of the contract, as well as according to invoice No. ND-17 dated 10/15/2014, this consignment of goods is sold on FOB Rostov-on-Don terms for $908,155.98. USA.

The goods are transported in bulk in the hold of the ship MERTKAM (the country of registration of the vehicle (vessel flag) is the Republic of Sierra Leone) according to the bill of lading No. 014 dated 10/14/2014 - a total of 3,007.139 MT (metric tons).

Loading is carried out at the berth of the port of Rostov-on-Don.

Sender: Grain Company LLC, 350123, Russia, Krasnodar, st. Cosmonauts, 14.

Recipient: Grain Y.V. (The Netherlands, Rotterdam, Blaak 62, 4211 UL).

Goods are declared at the place of their departure outside the customs territory: the customs post River Port of Rostov-on-Don of the Rostov Customs of the Southern Customs Administration (customs post code 10313110).

To fill out the declaration for goods, the following documents are submitted:

• transaction passport 14100003/3367/0000/1/1,
• Annex 5 dated 10/10/2014 to contract No. CS3231 dated 09/21/2014, in which specific unit prices for this delivery were agreed.

The goods are declared by a specialist in customs operations under the agreement of the declarant with the customs representative No. 32-2014 dated February 12, 2014, customs payments were made according to payment order No. 547 dated August 25, 2014.

The exchange rates used to fill out the declaration in our example: 1 USD. USA = 50 rubles, 1 Euro = 60 rubles.

Attention!

• The declaration was drawn up as of 01/30/2015.
• The data shown in the example is chosen arbitrarily.

The procedure for filling out the declaration for the goods

In our example, the goods of the Customs Union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside it, which corresponds to the customs procedure for export. We select code 10 from the classifier.

Box 2. Consignor/Exporter

In our example, the goods are transported by water, the consignor is indicated in the bill of lading: Grain Company LLC, 350020, Russia, Krasnodar, st. Kosmonavtov, 14. The declarant takes information about the TIN, KPP and PSRN from a certificate issued by the tax inspectorate.
2310051134/ 231270001
LLC "GRAIN COMPANY"

5310577693128

Columns 3, 4, 5, 6, 7 we fill in according to the rules for filling in the corresponding DT columns for imported goods, thus, in order to fill in the data, the filler must be able and know the rules for filling them out.

3. Shapes 1 │1	4.Send special
5.Total t-s	6. Total seats		7. Reference number

In our example, the goods of one name are declared: food wheat, which is mixed in bulk in the hold of the ship.

Box 8. Recipient

In our example, the goods are transported by water, the consignee is indicated in the bill of lading:
GRAIN Y.V.
NETHERLANDS, ROTTERDAM, BLAAK 62, 4211 UL

Box 9. Person responsible for the financial settlement

In our example, the person of the state - a member of the Customs Union, which concluded an agreement when making a foreign economic transaction, according to which goods are exported from the customs territory, is Grain Company LLC. So, in the graph we indicate:
2310051134/ 231270001
LLC "GRAIN COMPANY"
350123, RUSSIA, KRASNODAR, STR. KOSMONAVTOV, 14
5310577693128

Column 11. Trading country

The counterparty of a Russian person under a foreign economic contract is a company registered in the Netherlands, therefore, we indicate NL in the column.

Column 12. Total customs value

Decree of the Government of the Russian Federation of December 20, 2014 No. 1435 established the rates of export customs duties on wheat from February 1, 2015, which will be applied until June 30, 2015 inclusive.

In our example, the declarant will be a Russian entity that has concluded a foreign economic transaction - Grain Company LLC. This means that the column will be filled in the same way as column 9:
2310051134/ 231270001
LLC "GRAIN COMPANY"
350123, RUSSIA, KRASNODAR, STR. KOSMONAVTOV, 14
5310577693128

Box 15. Country of departure

In our case, the column indicates: RUSSIA

Box 15(a). Departure country code

In our case, the column indicates RU

Box 16. Country of origin

In our case, the column indicates: RU

Box 17 Country of destination

In our case, the column indicates: NETHERLANDS

Box 17(a). Destination country code

In our case, the column indicates: NL

Box 18. Identification and country of registration of the vehicle at departure/arrival

In our example, goods are declared at the place of their departure outside the customs territory, therefore, column 18 will not be filled in.

Box 19. Container

In our example, the goods are not transported in a container, so we indicate 0 in the column.

Box 20. Terms of delivery

In our example, the terms of delivery are FOB ROSTOV-ON-DON.

Box 21. Identification and country of registration of the active vehicle at the border

In the example under consideration, column 21 should contain information about the ship on which the declared goods are (will be) when leaving the customs territory:
number of vehicles - 1,
name of the ship - MERTKAM,
vehicle registration country code - SL

Box 22. Currency and total amount of the account

In our case, we will indicate the currency code in which the contract is concluded - USD. The price of the goods is taken from the invoice, therefore, we indicate: 908 155.98.

Column 23. Exchange rate

When filling out our declaration, we use the rate of 1 USD. USA \u003d 50 rubles, which means that the column will indicate: 50.0000

Column 24. Nature of the transaction

Based on the conditions of our task, the movement of goods is carried out on a reimbursable basis under a contract for the sale of goods, which means that in the first subsection of the column we indicate 010.

In the second subsection, indicate the code of transaction features 00 - without features. In our case, the amount of the contract requires the issuance of a transaction passport. Otherwise, in the absence of a transaction passport, based on the amount of the contract, we would indicate code 06.

Box 25. Mode of transport at the border

In our case, column 21 contains information about the ship, which means we indicate code 10.

Column 26. Mode of transport within the country

In our example, goods are declared at the place of their departure outside the customs territory, therefore, column 18 was not filled in, which means that column 26 will not be filled in either.

Box 29. Entry/exit authority

In our case, the place of departure of goods is the customs post River Port of Rostov-on-Don of the Rostov Customs of the Southern Customs Administration. In the column we indicate: 10313110

Box 30. "Location of goods"

At the time of submission of the DT, the goods are in the hold of the vessel on which the goods will be transported. Goods of the Customs Union are placed under the customs procedure for export, therefore, the address of the location of the goods is indicated, where they can be presented to the customs authority for customs inspection and (or) customs inspection. In our case, this is the address of the berth where the ship with the goods is located.
99, 10313110, RUSSIA, ROSTOV-ON-DON, STR. LEFT BANK, 40

Box 31. Packages and description of goods

In our example, the column will be filled in as follows:
1 - SOFT WHEAT, FOOD, HARVESTED 2014, CLASS 3, GOST R 52554-2006, TOTAL 30007139 KG
(TK) NONE, PROD. RUSSIA
2-NE

Box 32. Goods

In our case, the number 1 is indicated in the column.

Box 33. Product code

In our example, we indicate columns 1001990000 in the first subsection.

Box 34 Code of the country of origin

In our case, we specify RU.

Box 35. Gross weight (kg.)

Column 36. Preference

When exporting goods from the customs territory of the customs union, 2 types of payment may be charged: fees for customs operations and export duty. In our example, in relation to the declared goods, the export duty will be paid from February 1, 2015, therefore, until February 1, 2015, the column is filled in as follows: ОО -----.

Box 37 Procedure

According to the conditions of our example, 1000000 must be indicated in the column.

Box 38. Net weight (kg)

Based on the conditions of the problem, we indicate the weight of the goods transported in bulk in the hold of the ship: 3007139.000.

Column 39. Quota

In our case, there are no quantitative or cost restrictions for the declared goods during export, therefore, the column is not filled in.

Box 40. General declaration/Preceding document

Based on the conditions of our task, this column will not be filled.

Box 41. Additional units

Based on the conditions of the task, in relation to the goods declared by us in accordance with the TN VED of the EAEU, an additional unit of measurement is not applied, which means that this column will not be filled in.

Box 42. Price of goods

In our example, we will enter the following value: 908155.98 in USD.

Box 43. ISO code

Based on the conditions of our task, if the goods are declared before February 1, 2015, the column will not be filled in.

Box 44. Additional information / Submitted documents

Based on the conditions of the task, in column 44 we indicate the transport (transportation) documents for which international transportation is carried out (the goods are transported in bulk in the hold of the ship under a bill of lading), information about the foreign economic contract, the annex to the contract and the transaction passport, because the contract is subject to the requirement to issue a transaction passport, as well as information about the invoice for the goods:
02011/1 014 dated 10/14/2014
03011/1 CS3231 FROM 21.09.2014
03012/1 5 dated 10.10.2014
03031/1 14100003/3367/0000/1/1
04021/1 EX-1 FROM 10/15/2014

Column 45. Customs value

Based on the conditions of our task, if the goods are declared before February 1, 2015, the column will not be filled in.

Column 46. "Statistical cost"

In our example, we will enter the following value: 908155.98.

Column 47. Calculation of payments

Based on the conditions of our task, the declarant must calculate customs payments and fill in the column as follows:

47. Calculation of payments	View	Accrual basis	Bid	Sum	joint venture
	1010		750 RUB	750,00	PS
	Total:

Until February 1, 2015, export customs duty is not paid, which means that customs fees for customs operations, in accordance with paragraph 7 (3) of Decree of the Government of the Russian Federation of December 28, 2004 No. 863 "On the rates of customs fees for customs operations", are paid at a rate of 1 thousand rubles, provided that only goods not subject to export customs duties are declared in one customs declaration.

At the same time, in accordance with paragraph 7(4) of this Decree, when submitting a declaration for goods in electronic form, the rates of customs fees for customs operations in the amount of 75 percent of the rates of customs fees for customs operations established by this Decree are applied.

Therefore, customs fees for customs operations in our case will be 750.00 rubles.

From February 01, 2015, it will be necessary to calculate the export customs duty, based on the rate for the TN VED code 1001 19 000 0 other, 15% + 7.5 euros, but not less than 35 euros per 1 ton, and fees for customs operations will be calculated based on the customs value.

Column B. Counting Details

In our case, in column B, the declarant will indicate information on the payment of customs duties:
1010-750.00-643-547-25.08.2014-BN

Column 48. Postponement of payments

In our case, based on the conditions of the problem, the column is not filled.

Box 54. Place and date

In our example, the declaration is filled in by a customs operations specialist under an agreement between the declarant and the customs representative, therefore, the column will be filled in as follows:
1-0214/01 dated 02/12/2013, 32-2014 dated 02/12/2014
6102017621/ 616402001
2- PETROVA OLGA BORISOVNA
PASRF 06 04 654321 DATED 21.09.2004 MAINTENANCE SPECIALIST
247-54-86
3- POWER OF ATTORNEY 142 FROM 01/10/2014 TO 12/31/2015

Export of goods by a foreign individual

Conditions for filling out a declaration for goods:

Romanenko Boris Viktorovich, a citizen of Ukraine (Lugansk region, Sverdlovsk district, Biryukovo village, Shevchenko st., 10, passport EC 056706 18.01.1996) purchased goods in Rostov-on-Don at the vegetable market - fresh tangerines, harvest 2014, country origin Pakistan, net weight 1,900 kg, gross weight 2,020 kg, packed in cardboard boxes of 10 kg each, the price of the goods according to the sales receipt no. dated 10.02.2015 is 76,000.00 rubles.

The goods are exported by Romanenko Boris Viktorovich on his truck with the number AN1413NR according to the consignment note No. 06 dated February 10, 2015, according to which he is both the sender and recipient of the goods. At the time of declaration, the goods are located at the address: Rostov region, Novoshakhtinsk, st. Free, 31.

The customs declaration is filled in by Elena Nikolaevna Ivanova, a specialist in customs operations, who works for a customs representative (certificate of inclusion in the Register of customs representatives No. 0539/00 dated 02/07/2013), she performs her official duties under a power of attorney with no number from 01/10/2014 to 12/31/2014. 2015, agreement between the declarant and the customs representative No. 056 dated 11/27/2014.

The exchange rate of US dollars on the day of filing the declaration is 62.3414.

Attention: the data indicated in the example is chosen arbitrarily.

Features of filling out a declaration for goods

In this example, a foreign individual purchased a commercial consignment of goods on the territory of the Russian Federation. In order to export goods to Ukraine, it is necessary to carry out its declaration, i.e. place under the customs procedure providing for the export of goods from the customs territory. In this case, this is the customs procedure for export.

The main feature of filling in the DT is that columns 2,8,9,14 will contain the same information, namely: about a foreign individual who has the right to dispose of goods in the customs territory not within the framework of a foreign economic transaction, one of the parties to which is a person of the state - a member of the Customs Union.

Based on the rules for filling out the DT, columns 12, 43 and 45 are not filled in if customs duties and taxes are not established for the exported goods, calculated based on their customs value. In our example, when exporting goods, no export customs duty is required, therefore, columns 12, 43 and 45 will not be filled in.

Temporary export

Conditions for filling out a declaration for goods:

Individual entrepreneur Antonov Maxim Sergeevich (TIN 6135095821), residing at the address: Russia, Rostov Region, Shakhty, per. Cherenkova, 43, exports for participation in the races under the agreement b / No. dated 02.12.2014 with the GUNAY horse farm (Azerbaijan) sports breed horses:
- GOLDEN BOY I MNM, gender - stallion, color - golden-red, year of birth 2008, breed Karabakh, chip: 643094100110813 RUS, weight 500 kg,
- GOLDEN BOY II MNM, gender - stallion, color - golden-red, year of birth 2010, breed Karabakh, chip: 643094100135524 RUS, weight 450 kg.

By agreement with a foreign party, the time of stay of sports horses in Azerbaijan is until 31.08.2015.

There is a pro forma invoice No. 05 dated 01/10/2015 for the goods, according to which the cost of the goods is 3,000 dollars. USA. The goods are exported from Russia to Azerbaijan on a specialized vehicle owned by entrepreneur Antonov Maxim Sergeevich (state number O245TX161) according to the international waybill No. 1228976 dated 01/10/2015.

The recipient in accordance with the consignment note (CTH) is the GUNAY horse farm, Azerbaijan, Baku, Azadlyg avenue, 144-a.

At the time of declaring, the goods are located in the region of activity of the Nesvetaisky customs authority of the Rostov Customs of the Southern Customs Administration (code 10313130) at the address: Rostov Region, Novoshakhtinsk, st. Privolnaya, 31. The place of departure of goods from the customs territory will be the Magaramkent customs post of the Dagestan customs of the North Caucasian customs administration (code 10801060).

The customs declaration is filled in by Elena Nikolaevna Ivanova, a specialist in customs operations, who works for a customs representative (certificate of inclusion in the Register of customs representatives No. 0539/00 dated 02/07/2013), she performs her official duties under a power of attorney with no number from 01/10/2014 to 12/31/2014. 2015, agreement between the declarant and the customs representative No. 067 dated 02.12.2014.

The exchange rate of US dollars on the day of filing the declaration is 64.3011.

Attention: the data indicated in the example is chosen arbitrarily.

Features of filling out a declaration for goods

In this example, the basis for the movement of goods across the customs border is not a foreign economic agreement, but an agreement according to which the goods of the Customs Union - racehorses will temporarily be outside the customs territory in order to participate in sports events. The period of stay of the goods outside the customs territory is specified in the agreement.

Therefore, in this case, the goods must be placed under the customs procedure for temporary export, and the following must be indicated in the declaration:

• in column 1: direction of EC movement, customs procedure code - 23;
• in column 44 under number 10012 the declared period of temporary export 31082015/1 (up to one year),
• in column 37: 2300 020, where 020 is the code for the classifier of features of the movement of goods (Appendix No. 2 to the Decision of the Commission of the Customs Union of September 20, 2010 No. 378).

The remaining rules for filling out the DT correspond to the rules for goods exported from the customs territory that are not subject to payment of export duties.