Legal encyclopedia. Letter T

CUSTOMS DECLARATION

- a document containing the necessary information about the goods being moved, the nature and subjects of foreign trade operations.

Allocate: complete and incomplete, preliminary, periodic and temporary

Etc.

In a fully completed customs declaration indicate:

1) the declared customs regime;

2) confirmation of premises for

The appropriate customs regime;

3) the declarant, customs broker,

Sender and recipient of goods;

4) vehicles used for

International transportation of goods, their transportation

On the customs territory of the Russian Federation

Federations under customs control;

5) information about the goods (name,

Description, classification code, country

Origin, quantity, packaging,

Customs value);

1. Producer of goods;
2. Calculation of customs payments;

8) nature and basic conditions

Foreign economic transaction;

9) information on prohibitions and restrictions;

10) a list of documents submitted for

Declaration;

11) the person who made up the customs

A declaration;

12) place and date of drawing up the customs

Declaration.

Submission of incomplete TD is permitted in cases when the declarant at the time of filing TD does not have all the necessary information for reasons beyond his control. However, the information required for the release of goods, the calculation and payment of customs payments, information confirming compliance with prohibitions and restrictions is claimed. The customs authority is given a written obligation to submit missing information within 45 days from the date of presentation of the incomplete customs declaration.

TD on imported goods is served after their arrival in the customs territory of the Russian Federation. TD on foreign goods can be filed before they arrive at or before the completion of domestic customs transit. If within 15 days from the date of acceptance of the provisional TD, the goods were not presented to the customs authorities of the Russian Federation, the declaration is deemed to be unreduced.

With the regular movement across the customs border of the same goods by the same person, it is possible to use one periodic TD with repeated movement of such goods within 1 year. The delivery of a temporary TD is permitted when exporting Russian goods for which accurate information necessary for customs clearance can not be provided. The loss of Russian goods from the customs territory of the Russian Federation in an amount exceeding the declared value in temporary TD is not allowed.

When using temporary TD export

Customs duties are paid

Simultaneously with the delivery of a temporary TD. Goods must be removed within 4 months from the date of acceptance of the TD. After the departure, a complete TD is delivered to all the goods exported within 90 days from the expiration of the time period for export.

Types TD: freight TD (GTD) and the declaration of customs value (DTS). The following blocks of cargo T.D .:

1) general characteristics of the supply of goods;

2) persons participating in customs

Declaring of goods;

3) the country of origin of the goods;

4) the type of transport on which the

shipping;

5) calculation, payment of customs payments;

6) additional information.

Declaration of customs value is filed with

Purpose of confirming the customs value of the goods transported. It is not populated in the following cases:

1. If the goods are imported into the customs territory of the Russian Federation duty-free;
2. If the declared customs regime does not imply the collection of customs duties and taxes;
3. If the goods are imported by individuals for personal needs;
4. If the cost of one shipment does not exceed $ 5,000.

With TD filing a document confirming the information stated in the TD is submitted to the customs authority. The supporting documents include:

1) bill of lading, waybill and other documents;

2) invoice (invoice), shipping and

Packing lists;

3) permits, licenses, certificates,

Documents confirming the origin

Goods, payment and settlement documents, etc.

If the declarant pretends to apply any privileges to him in passing customs procedures, he also must present to the customs body documents confirming his right to appropriate benefits.

The TD is given on the day it was received. Can be denied acceptance of TD, if:

1) TD was filed in an improper customs

organ;

1. TD was filed by an improper person;
2. TD has inadequate content;
3. TD has an inappropriate form;

5) simultaneously with the submission of TD not

The necessary documents are presented;

6) if in respect of goods declared

There are no actions that should

Be performed before or at the same time as

Delivery of TD

According to the motivated appeal of the declarant, the information previously declared in the declaration can be changed or supplemented. This is allowed only with the consent of the customs authority that has accepted the TD. The officials of the customs authorities are not entitled, on their own initiative or on the instructions or the request of interested persons, to fill out TD, to make changes and additions to it, except for that part of TD. , Which belongs to their competence.

The withdrawal of TD is allowed with the written permission of the customs authority. A withdrawal is impossible, if before the moment of withdrawal by the customs body, the unreliability of the information reflected in the TD was revealed. When TD is withdrawn, 15 days are given for filing a new declaration.