Customs declaration of goods. Customs declaration: functions and procedure for registration

Customs declaration

According to paragraph 27 of Art. 4 of the Customs Code of the Customs Union (hereinafter referred to as the Customs Code of the Customs Union), customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods.

Customs declaration is a document drawn up in the prescribed form, containing information about the goods, about the chosen customs procedure and other information necessary for the release of goods.

The following goods are subject to customs declaration:

• moved across the customs border;
• when changing the customs procedure (for example, the customs procedure for temporary import to the customs warehouse procedure);
• being waste generated as a result of the application of customs procedures for processing in the customs territory and processing for domestic consumption;
• being the remnants of imported goods for processing and not used in the production process when applying customs procedures for processing in the customs territory and processing for domestic consumption;
• being waste generated as a result of the destruction of foreign goods when applying the customs destruction procedure;
• illegally imported into the customs territory of the Russian Federation and acquired by a person engaged in business activities and not related to the illegal movement.

Declaration is made by means of an application in the prescribed form, which provides accurate information about the goods and vehicles and their customs procedure. Vehicles are declared simultaneously with goods. When moving goods by individuals for personal, family, household and other needs not related to business activities, a written declaration form is made on the customs declaration form TD-6 and is filled out when moving goods across the customs border by an individual who has reached the age of sixteen. In addition to the written form of declaration, an oral form of declaration can be used, which is used in a number of cases when declaring goods transported across the customs border by individuals. In addition to the oral form of declaration, individuals also use the conclusive form (from the Latin con cludere - to conclude, i.e. an action indicating the intentions of a person). It is used when using the “green” corridor, the choice of which assumes that an individual has declared that he does not have goods that are subject to written declaration.

The deadline for filing a declaration cannot exceed 15 days from the date of presentation of goods and vehicles to the customs authority. Those entering the customs territory of Russia are declared no later than 3 hours after crossing the customs territory of Russia.

When declaring goods, the declarant is obliged to:

• declare goods in accordance with the procedure provided for by the customs code;
• upon request of the customs authority, present declared goods and vehicles;
• pay customs duties;
• provide customs authorities with assistance in customs clearance.

Customs sets deadlines for providing missing documents and information. Documents can be drawn up in foreign languages ​​spoken by customs. Changes, additions or withdrawals of goods can be made only before the inspection of goods and vehicles begins. When moving continuously by the same person, the customs authority may allow the filing of one customs declaration for all goods and vehicles moved across the Russian border during a certain time.

Literature

• // Encyclopedic Dictionary of Brockhaus and Efron: In 86 volumes (82 volumes and 4 additional ones). - St. Petersburg. , 1890-1907.

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See what “Customs declaration” is in other dictionaries:

Customs declaration- 27) customs declaration statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods;... Source: Customs Code of the Customs Union (appendix to... ... Official terminology

CUSTOMS DECLARATION- submission to the customs authority of a customs declaration in the form of a written or electronic document, which states the information necessary to place goods under the customs regime or for other purposes established by laws and (or) acts... ... Customs business. Dictionary

CUSTOMS DECLARATION OF GOODS AND VEHICLES- in accordance with Art. 168 TMK (for information: from July 1, 2007, the new Customs Code of the Republic of Belarus, adopted on January 4, 2007, comes into force) goods and vehicles moved across the customs border of the Republic of Belarus... ...

Customs declaration is unreliable- False declaration is a statement in a customs declaration or in another established form of declaration of knowingly false information about goods and vehicles, their customs regime and other information necessary for ... Official terminology

Electronic (customs) declaration – transfer, reception and processing of customs declarations for goods created in electronic form. It assumes effective interaction between customs authorities and participants in foreign economic activity (FEA)... ... Wikipedia

Electronic customs declaration in Russia - the ability to submit customs declarations electronically and carry out remote procedures for customs clearance of goods, implemented in Russia in the early 2000s. Contents 1 History 2 ... Wikipedia

- (customs clearance, declaration of cargo) fulfillment of the necessary formalities arising in connection with the movement of goods and vehicles across the customs border, as well as in the event of a change in the customs regime. Customs clearance... ...Wikipedia

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Goods imported into the Russian Federation from the territories of states that are not members of the Customs Union, including those transported through the territories of member states of the Customs Union in accordance with the customs procedure of customs transit, as well as goods exported from the Russian Federation outside the customs territory of the Customs Union, are subject to customs declaration in accordance with Chapter 27 of the Customs Code of the Customs Union and the provisions of this chapter when they are placed under the customs procedure and the customs procedure is changed.

Declaration is an operation that is an integral part of the procedure for placing goods and vehicles under a certain customs procedure or upon completion of such a procedure. The essence of the declaration is to submit in the prescribed form to the customs authority information about goods and vehicles moved across the customs border of Russia, goods and vehicles that have already been moved across the customs border, the customs procedure of which is changing, as well as about other goods and vehicles that are subject to declaration.

Declaration of goods and vehicles is one of the mandatory conditions for the movement of goods and vehicles across the customs border of the customs union and performs the following functions:

– provides customs authorities with the information necessary for customs purposes about goods and vehicles transported across the border;

– serves as confirmation of the legality of the actions performed by the declarant (the person making the declaration) in relation to the goods and vehicles placed by him under the chosen customs procedure;

It has a control function, the essence of which is that, on the basis of declaration, customs authorities check the compliance of the declared information about goods and vehicles with actual data.

Customs declaration of goods is carried out in written and electronic forms using a customs declaration by the declarant or a customs representative acting on behalf and on behalf of the declarant. Electronic declaration has the following advantages:

Firstly, it is paperless technology. Electronic declaration involves the transfer of the declaration and accompanying documents to the customs authorities in electronic form.

Secondly, the advantage is noticeable during customs control of goods, which is carried out under long-term contracts; if supply data changes, the process of preparing and conducting electronic customs declarations will take a minimum of time.

Thirdly, this declaration ensures full transparency of the customs control process.

Fourthly, electronic declaration makes it possible to carry out customs control automatically.

When importing goods into the customs territory of the Customs Union, the customs declaration procedure begins at the customs authority in the region of activity of which the place of import of goods into the customs territory is located, and ends at the customs authority in the region of operation of which the recipient of the goods or its structural unit is located. The regulatory legal act of the Federal Customs Service of Russia establishes cases when the customs declaration of imported goods is completed at the customs authority in the region of activity of which the place of import of goods into the customs territory of the customs union is located. When exporting goods from the customs territory of the Customs Union, the customs declaration procedure begins at the customs authority in the region of activity of which the sender of the goods or its branches and representative offices is located, and ends at the customs authority in the region of whose activity the place of export of goods from the customs territory of the Customs Union is located, the actual crossing the customs border. The regulatory legal act of the Federal Customs Service of Russia establishes cases when customs declaration of exported goods begins and ends at the customs authority in the region of activity of which the place of export of goods from the customs territory of the Customs Union is located, as well as when customs declaration of certain categories of goods is carried out only at the customs authority designated by it.

The federal executive body authorized in the field of customs affairs establishes certain customs authorities for declaring certain types of goods and also establishes specialized customs authorities for carrying out customs operations in relation to certain categories of goods based on the need for customs officials to have special knowledge about such goods as cultural property, products made of precious metals and precious stones, weapons, military equipment and ammunition, radioactive and fissile materials and other specific goods, or based on the need to create conditions for the accelerated release of goods such as express cargo, exhibition samples, goods imported into the special economic zone and other goods exported from the special economic zone.

The customs authority has the right to refuse registration of a customs declaration. Such cases include:

1) the customs declaration was submitted to a customs authority not authorized to register customs declarations;

2) the customs declaration was submitted by an unauthorized person;

3) the customs declaration does not contain the necessary information provided for in Articles 180 - 182 of the Customs Code of the Customs Union;

4) the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;

5) in relation to the declared goods, actions have not been taken that, in accordance with the Customs Code of the Customs Union, must be performed before filing or simultaneously with filing a customs declaration.

Refusal to register a customs declaration is formalized by an official of the customs authority in writing, indicating the reasons for the refusal. In case of refusal to register a customs declaration, the customs declaration and submitted documents are returned to the declarant or customs representative. If a customs declaration is not registered by the customs authority, such a declaration is considered not submitted for customs purposes. From the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.

A customs declaration for goods imported into the customs territory of the Customs Union is submitted before the expiration of the temporary storage period for the goods. A customs declaration for goods exported from the customs territory of the customs union is submitted before their departure from the customs territory of the customs union. A customs declaration in respect of goods that were an instrument, means of committing or the subject of an administrative offense or crime, in respect of which a decision was made to return them and which are subject to customs declaration in accordance with the Customs Code of the Customs Union, is submitted within 30 (thirty) days from the date of entry into force legal force:

1) court decisions on release from criminal (administrative) liability;

2) decisions of the customs authority (official) on exemption from administrative liability;

3) decisions of a court or customs authority (official) to terminate proceedings in a criminal (administrative) case;

4) decisions of the court or customs authority (official) on bringing to administrative or criminal liability.

Failure to comply with the established deadlines for filing a full customs declaration during periodic temporary declarations or a customs declaration and (or) the necessary documents and information when releasing goods before filing a customs declaration - entails the imposition of an administrative fine on officials in the amount of three thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand rubles. Filing a customs declaration in violation of the established deadlines in cases where the declaration is carried out after the actual export of goods - entails the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles. Failure to submit within the prescribed period documents confirming the information declared in the customs declaration, if such documents were not submitted simultaneously with the customs declaration, or missing information in the case of filing an incomplete customs declaration, or documents requested by the customs authority during customs control in order to verify the accuracy of the information, declared in the customs declaration and other customs documents - entails the imposition of an administrative fine on officials in the amount of two thousand to five thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

The customs authority is obliged to record the date and time of filing a declaration for goods in the manner determined by the federal executive body authorized in the field of customs affairs. When declaring goods in electronic form, recording the date and time of filing the declaration for goods and sending an electronic message to the declarant containing information about the specified date and time are carried out automatically upon receipt of such a declaration in the electronic system of the customs authorities.

At the request of the declarant or customs representative, the customs authority is obliged to issue confirmation in writing of the date and time of submission of the declaration for goods, with the exception of cases of its submission in electronic form in a way that allows the date and time of submission of the said declaration to be recorded using software.

As evidence of non-compliance with actions, the customs authorities, the declarant or the customs representative have the right to use any methods of confirming the filing of a declaration for goods, including video and photography, witness testimony, and readings from CCTV cameras, if they are installed at the places where such a declaration was submitted.

Imported goods have firmly entered people's lives and have become an integral attribute of most store shelves and counters. Every time a product crosses the border, it is necessary to make a mandatory declaration of goods. Customs declaration of goods is a very labor-intensive and complex process. In order to complete the entire procedure correctly, it is necessary to correctly fill out all the forms and prepare a number of all required documents. To make this process easier, it is better to contact specialists knowledgeable in this matter.

Prices for customs declaration

Advantages of declaring with a customs broker Russo Logistics

Customs broker Russo Logistics consists of professional and united people who can help with any customs operations. By contacting us, you can be sure that the following conditions will be met:

• In conditions of increased rush, all operations will be performed in a short time, which will significantly save time;
• The entire package of documents required for customs declaration of goods will be issued in accordance with all foreign trade regulations;
• If any issues arise with the customs authorities, all of them will be resolved without the direct participation of the customer;
• Thanks to the optimized declaration of goods, a minimum of funds will be spent when registering cargo.

This company has been active since 1992. During this time, the company's staff has accumulated a large number of highly professional employees who have shown themselves to be in the highest position during customs procedures. The main principle of Russo Logistics is that an individual program is prepared for each client. Due to established relationships with customs authorities, all issues arising in the process of processing documents will be quickly resolved.

Customs declaration process

When moving goods across the border, it is necessary to perform customs declaration, one of the functions of which is the declaration of goods. Its essence is to ensure that all goods that have been moved across the border are properly registered. In this case, it is necessary to describe information about all goods and vehicles when submitting them to the customs authority. In this case, Russo Logistics company performs the following functions:

• Notifies customs authorities about cargo that moves across the border;
• Guarantees the legality of the movement of goods across the border;
• Ensures that the goods correspond to the description provided in the declaration.

To declare goods, you must write a written statement in the customs control zone. This application is filled out in the prescribed form and describes the exact details of the cargo being transported. The application submitted must be on behalf of the declarant who declares the goods being transported. The declarant must also complete all documentary support, pay the duty for the cargo and provide it to the customs service. That is why, with the correct declaration of goods, you can significantly save both the time required to complete all procedures and the funds that were paid to provide the cargo.

Customs committee employees check the actual compliance of the cargo and its detailed information. During the inspection process, the customs officer performs the following procedures:

• Checks whether the documents correspond to the declared goods and vehicles;
• Inspection of all goods and vehicles;
• If necessary, customs inspection of the cargo is carried out.

What is required to declare cargo?

In order to declare the cargo, it is necessary to indicate the information about it that is necessary for the calculation of customs duties. When filling out the declaration, you should indicate:

1. The declarant declares the customs regime;
2. Information about the declarant himself, about the customs broker and about the recipient of the goods;
3. Information about the transport used to transport the goods;
4. Basic information about the product: in which country it was produced, its full name. Description of its characteristics, the country from which the cargo was sent, its weight and customs value.
5. Information on customs duties;
6. All data that accompanies a foreign economic transaction;
7. Data that indicates compliance with the restrictions of Russian legislation;
8. Information about the documents required for declaration;
9. Personal data about the person with whose help the customs declaration was drawn up;
10. The date this document was completed.

If the declaration will be used to account for currency transactions, this information must also be indicated in the declaration.

After filling out the document, it must be certified by the person who compiled the declaration. It must be signed by all employees of the originator and certified with a seal.

Features of goods declaration

You can make a customs declaration at any customs department that has the right to accept a declaration on the transported goods. However, sometimes it becomes necessary to create special customs authorities. Cases in which it is necessary to create special bodies:

• If there is a transportation of cultural property, radioactive substances, which require the use of special laboratory equipment;
• Use of various types of transport: rail transport, sea transport, airplane and others;
• Movement of goods that violate the conditions of Russian customs legislation;
• Transportation of cargo that contains goods of intellectual value of the Russian Federation.

If the transported cargo meets at least one of these points, then it must be declared and inspected by a special customs authority.

Deadlines for filing a declaration

When goods arrive in the customs territory of the Russian Federation or during the process of declaring goods not at the place of their arrival, the declaration must be submitted no later than 15 days from the moment the cargo is presented to the customs control authority.

If the products that are subject to declaration were released before the application was submitted, then the customs document must be submitted 45 days from the date of release of the goods.

In the event that the declarant cannot meet the allotted deadlines, the customs committee may extend the deadline for submitting documents. However, there should not be a violation of the customs storage of goods.

Is the provision of data on goods that are transported across the border. All information is provided in the form established by law and in compliance with all existing requirements.

Peculiarities

Customs declaration of goods is the central stage of the complex process of transporting goods carried out at intersections. Unfortunately, the imperfection of the current legislation complicates the clearance process. Russian customs law today is at an early stage of development, so laws change frequently. As a result, it is difficult, and sometimes even impossible, for non-specialists to declare goods in accordance with the necessary requirements. You need to know about the correct execution of documents and entering information into a special form in accordance with the instructions.

Main goals

It is worth considering the problems using the example of such an important document as a customs cargo declaration. Its meaning is to inform the relevant authorities that a foreign trade operation is being carried out with a foreign agent. The next function is to provide information about goods transported across borders. That is, customs declaration is a procedure confirming the legality of cargo transportation. It is due to this that the import of goods becomes legally “clean”. The following is information that must be provided to government agencies:

Information confirming the conditions of transportation and storage;

Information about transactions between counterparties;

Manufacturer information;

Information about the persons who compiled the declaration;

Information about the documentation provided for declaration.

Decor

Customs declaration is carried out when goods are imported, so when filling out documents it is necessary to check the presence of a seal. The specified information may be considered invalid if it is not confirmed by a number of documents established by law. These include licenses, permits, certificates, etc. If imports are made without complying with all required rules, sanctions may be applied by the regulatory authority and administrative liability may be imposed.

Customs declaration becomes much easier if it is possible to fill out documentation electronically. In this case, the entire procedure is reduced to manipulating a computer, and all necessary documents are certified; customs declaration can be carried out using remote access. The benefits of this service have been appreciated by many organizations that are located far from the relevant authorities. The declaration of goods can be carried out by the direct owner of the cargo transported across the border, but it is much easier to entrust this procedure to a professional customs broker. Thanks to such registration services, significant savings in time and money are ensured, since documents filled out with errors lead to

Article 123. Goods subject to declaration

Goods are subject to declaration to the customs authorities when they are moved across the customs border, when the customs regime changes, as well as in other cases established by Articles 183, 184, 247, 391 of this Code.

1. Declaration of goods is carried out by declaring to the customs authority in a customs declaration or in another way provided for by this Code, in written, oral, electronic or conclusive form, information about the goods, their customs regime and other information necessary for customs purposes. Declaration of goods is carried out by the declarant or a customs broker (representative) (Chapter 15) at the choice of the declarant. 2. The list of information to be indicated in the customs declaration is limited only to those information that are necessary for the purposes of calculating and collecting customs duties, generating customs statistics and applying the customs legislation of the Russian Federation. 3. The customs declaration may contain the following basic information (including in coded form):

• declared customs regime
• information about the declarant, customs broker (representative), the person specified in Article 16 of this Code, about the sender and the recipient of the goods
• information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the Russian Federation under customs control
• Product details:
• Name
• description
• classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity
• name of country of origin
• name of country of departure (destination)
• description of packages (quantity, type, marking and serial numbers)
• quantity in kilograms (gross weight and net weight) or in other units of measurement
• customs value
• information on the calculation of customs duties:
• rates of import or export customs duties, taxes, customs duties
• application of benefits for the payment of customs duties, taxes, customs duties
• application of tariff preferences
• amounts of calculated customs duties, taxes, customs fees
• the exchange rate established by the Central Bank of the Russian Federation on the day of filing the customs declaration for the purposes of accounting and customs payments
• information about the foreign economic transaction and its main conditions
• information on compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
• information about the manufacturer of the goods
• information confirming compliance with the conditions for placing goods under the declared customs regime
• information about the submitted documents required for declaration (Article 131)
• information about the person who prepared the customs declaration
• place and date of drawing up the customs declaration

Article 125. Place of declaration of goods

1. A customs declaration may be submitted to any customs authority authorized to accept customs declarations. 2. In order to ensure the effectiveness of control over compliance with the customs legislation of the Russian Federation, the federal executive body authorized in the field of customs affairs has the right to establish certain customs authorities for declaring certain types of goods only:

• if it is necessary to use specialized equipment and (or) special knowledge for customs clearance of goods such as cultural property, weapons, military equipment and ammunition, radioactive and fissile materials
• depending on the type of transport used for the international transport of goods (road, sea (river), air, rail, pipeline and power lines)
• in the case of movement across the customs border of certain types of goods in respect of which frequent cases of violation of the customs legislation of the Russian Federation have been recorded or prohibitions and restrictions have been established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
• if it is necessary to carry out special control over individual goods containing objects of intellectual property, according to the list established by the Government of the Russian Federation

1. The persons specified in Article 16 of this Code, as well as any other persons authorized in accordance with the civil legislation of the Russian Federation to dispose of goods in the customs territory of the Russian Federation, subject to the conditions provided for in paragraph 2 of this article, have the right to act as a declarant. 2. Only a Russian person can be a declarant, with the exception of cases of movement of goods across the customs border:

• by individuals for personal, family, household and other needs not related to business activities
• foreign persons enjoying customs benefits in accordance with Chapter 25 of this Code
• foreign organizations that have representative offices registered (accredited) on the territory of the Russian Federation in the prescribed manner, when declaring customs regimes for temporary import, re-export, transit, as well as customs regimes for the release for domestic consumption of goods imported for the own needs of such representative offices
• by foreign carriers when declaring the customs transit regime
• 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 a foreign economic transaction in which a Russian person is one of the parties

Article 127. Rights and obligations of the declarant

1. When declaring goods and performing other customs operations necessary for the release of goods, the declarant has the right:

• inspect and measure goods subject to declaration, including before submitting a customs declaration
• with the permission of the customs authority, take samples and specimens of goods subject to declaration, imported into the customs territory of the Russian Federation. A separate customs declaration for samples and samples of goods is not submitted, provided that such samples and samples are indicated in the customs declaration for goods
• be present during the customs inspection and customs inspection of the goods declared by him (Articles 371 and 372), when customs officials take samples and specimens of goods (Article 383)
• get acquainted with the results of studies of samples and specimens of goods declared by him, available at the customs authorities
• submit documents and information necessary for declaring goods in the form of electronic documents in accordance with this Code
• exercise other powers and rights provided for by this Code

• submit a customs declaration and submit the necessary documents and information to the customs authority (Article 131)
• upon request of the customs authority, present the declared goods
• pay customs duties or ensure their payment in accordance with Section III of this Code

Article 128. Peculiarities of declaring goods of different names contained in one consignment

1. At the request of the declarant, goods of different names contained in one consignment may be declared indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, provided that this classification code corresponds to the customs duty rate of the highest level. Moreover, if goods correspond to several classification codes according to the Commodity Nomenclature of Foreign Economic Activity with the same rates of customs duties, the classification code of the product that corresponds to the highest level of the excise tax rate is indicated, and if the excise tax rates are equal, the highest level of the value added tax rate is indicated. 2. Information about the name and quantity of all goods contained in one consignment is declared by the declarant by submitting a list of goods. Such a list may include shipping specifications, packing slips, inventories, or other similar documents. The list of goods is considered for customs purposes as an integral part of the customs declaration. 3. If certain goods contained in one consignment are subject to restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, declaring such goods indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity does not exempt the declarant from complying with these restrictions. 4. In order to verify compliance with the provisions of paragraph 3 of this article, the customs authority has the right to require the declarant to provide clarifying information about individual goods being declared.

Article 129. Deadline for filing a customs declaration

1. A customs declaration for goods imported into the customs territory of the Russian Federation is submitted no later than 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is made not at their place arrival, except for the cases provided for in Articles 150, 286 and 293 of this Code. 2. If the period specified in paragraph 1 of this article is not sufficient for the declarant to collect the necessary documents and information, upon a reasoned request of this declarant in writing, the customs authority extends the deadline for filing a customs declaration. Extension of the deadline for filing a customs declaration should not lead to a violation of the temporary storage period of goods. 3. If the deadline for filing a customs declaration falls on a non-working day of the customs authority, the end of this period is considered the next working day of the customs authority. 4. A customs declaration for goods exported from the customs territory of the Russian Federation is submitted before their departure from the customs territory of the Russian Federation, except for the cases established by Article 314 of this Code.

Article 130. Preliminary declaration of goods

1. A customs declaration may be submitted for foreign goods before their arrival on the customs territory of the Russian Federation or before the completion of internal customs transit. 2. If transport (carriage) or commercial documents accompanying goods must be used for customs purposes, the customs authority, upon preliminary declaration of goods, accepts copies of these documents certified by the declarant and, if necessary, after the goods arrive in the customs territory of the Russian Federation, compares the information contained in these copies documents, with the information contained in the original documents. 3. After completing the verification of the customs declaration and payment of the payable amounts of customs duties and taxes before the arrival of goods on the customs territory of the Russian Federation, such a customs declaration can be used as a single document necessary for applying customs procedures to goods. 4. If the goods are not presented to the customs authority that accepted the customs declaration in accordance with paragraph 1 of this article within 15 days from the date of its acceptance, the customs declaration is considered not submitted.

Article 131. Submission of documents when declaring goods

1. Submission of a customs declaration must be accompanied by the submission to the customs authority of documents confirming the information stated in the customs declaration. 2. When declaring goods, the following main documents are submitted:

• international purchase and sale agreements or other types of agreements concluded when concluding a foreign economic transaction, and in the case of unilateral foreign economic transactions - other documents expressing the content of such transactions
• commercial documents available to the declarant
• transport (shipping) documents
• permits, licenses, certificates and (or) other documents confirming compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities
• documents confirming the origin of goods, in cases provided for in Article 37 of this Code
• payment and settlement documents
• documents confirming information about the declarant and the persons specified in Article 16 of this Code

Article 132. Acceptance of a customs declaration

1. The fact of filing a customs declaration and submitting the necessary documents is recorded on the day they are received by the customs authority. At the request of the person who filed the customs declaration, the customs authority immediately issues written confirmation (including in the form of an electronic document) of receipt of the customs declaration and submission of the necessary documents. 2. The submitted customs declaration is accepted by the customs authority on the day of its receipt, except in cases where:

• the customs declaration was submitted to a customs authority not authorized to accept customs declarations
• the customs declaration is submitted by an improper person
• the customs declaration does not contain the necessary information (Article 124)
• the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form
• When submitting a customs declaration, the documents necessary for customs clearance are not submitted, with the exception of documents that can be submitted after acceptance of the customs declaration in accordance with paragraph 5 of Article 131 of this Code
• in relation to the declared goods, actions have not been taken that, in accordance with this Code, must be performed before filing or simultaneously with filing a customs declaration. The fact of non-payment of customs duties at the time of filing a customs declaration is not a basis for refusal to accept a customs declaration

Article 133. Changes or additions to information declared in the customs declaration

1. Upon a reasoned request in writing from the declarant, the information stated in the accepted customs declaration may be changed or supplemented. 2. Changes or additions to the information declared in the accepted customs declaration are permitted with the permission of the customs authority, subject to the following conditions:

• if by the time of receipt of the declarant's request for this, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision to release the goods
• if by the time the declarant receives the declarant’s request for this, the customs authority has not begun checking the goods
• if the changes and additions made do not affect the decision on the release of goods and do not entail the need to change information affecting the determination of the amount of customs duties and the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities

Article 134. Revocation of a customs declaration

1. At the request of the declarant in writing, the accepted customs declaration for foreign goods may be withdrawn by him before the release of such goods for the application of a different customs regime. Revocation of a customs declaration is permitted with the permission of the customs authority in writing, if, before receiving the declarant’s application, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision on the release of goods. When issuing permission to revoke a customs declaration, the customs authority sets a period for filing a new customs declaration, which cannot exceed 15 days from the date of issuance of the permission to revoke. Revocation of a customs declaration does not extend the deadline for payment of customs duties and taxes. 2. At the request of the declarant in writing, an accepted customs declaration for Russian goods exported from the customs territory of the Russian Federation may be recalled by him, regardless of the purpose of such recall, before the departure of the goods from the customs territory of the Russian Federation, including after the issuance of permission to place goods under declared customs regime. Revocation of a customs declaration is permitted with the permission of the customs authority in writing, if, before receiving the declarant’s application, the customs authority has not established the unreliability of the information specified in the customs declaration, except in the case of identifying inaccuracies that do not affect the decision to place goods under the declared customs regime. There is no deadline for filing a new customs declaration for these goods.

Article 135. Incomplete customs declaration

1. If the declarant does not have all the information necessary to fill out the customs declaration for reasons beyond his control, submission of an incomplete customs declaration is permitted, provided that it contains information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with the restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as allowing the identification of goods by the totality of their quantitative and qualitative characteristics. When submitting an incomplete customs declaration, the declarant accepts the obligation to provide the missing information in writing within the time limit established by the customs authority, which for foreign goods cannot exceed 45 days from the date of acceptance of the incomplete customs declaration by the customs authority. For Russian goods, the period during which the declarant is obliged to provide the missing information is established based on the time required to transport the goods to the place of departure, navigation, and other conditions and cannot exceed eight months from the date of acceptance of the incomplete customs declaration by the customs authority. 2. If the customs authority accepts an incomplete customs declaration, the same requirements and conditions of the customs legislation of the Russian Federation are applied, including the procedure for calculating and paying customs duties, which apply if a complete and properly completed customs declaration is initially submitted.

Article 136. Periodic customs declaration

1. When goods are regularly moved across the customs border by the same person, the customs authority may allow the filing of one customs declaration for all goods moved across the customs border during a certain period of time. 2. The use of a periodic customs declaration should not lead to a violation of the deadline for temporary storage of goods or to a violation of the deadline for payment of customs duties and taxes. 3. When applying a periodic customs declaration to Russian goods exported from the customs territory of the Russian Federation, the rules provided for in paragraphs 3 and 7 of Article 138 of this Code are applied. 4. When regularly moving the same goods across the customs border by the same person, the customs authority may allow the use of one periodic customs declaration for repeated movement of such goods within one year.

Article 137. Peculiarities of declaring Russian goods when they are exported from the customs territory of the Russian Federation

1. When exporting Russian goods from the customs territory of the Russian Federation, at the request of the declarant, a simplified declaration procedure is applied in accordance with Articles 135, 136 and 138 of this Code. 2. The simplified procedure for declaring Russian goods is applied if this does not interfere with the implementation of customs control and does not exempt the declarant from compliance with the requirements and conditions established by this Code and other legal acts of the Russian Federation, regarding the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as compliance with customs regimes. If the customs authority refuses to apply the simplified procedure for declaring Russian goods, the customs authority notifies the declarant about this in accordance with paragraph 5 of Article 132 of this Code, indicating the conditions the fulfillment of which is necessary for the application of such a procedure. 3. Goods transported by pipeline transport and along power lines are declared in the manner established by Chapter 26 of this Code.

Article 138. Periodic temporary declaration of Russian goods

1. When exporting Russian goods from the customs territory of the Russian Federation, in respect of which the exact information necessary for customs clearance cannot be provided, in accordance with the usual conduct of foreign trade, their periodic temporary declaration is allowed by submitting a temporary customs declaration. 2. After the departure of Russian goods from the customs territory of the Russian Federation, the declarant is obliged to submit a complete and duly completed customs declaration for all Russian goods exported during a certain period of time. Submission of a complete and properly completed customs declaration is carried out within the period established by the customs authority at the request of the declarant. When establishing such a period, the period necessary for the declarant to obtain information sufficient to submit a complete and properly completed customs declaration is taken into account. The deadline for submitting a complete and duly completed customs declaration is 90 days from the day following the day of expiration of the time period for export of the declared goods. 3. The period of time during which Russian goods declared using a temporary customs declaration are expected to be exported is determined by the declarant. In relation to Russian goods that are subject to export customs duties or to which prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, this period cannot exceed one calendar month, and a temporary customs declaration is accepted by the customs authority no earlier than 15 days before the start of this period. 4. In a temporary customs declaration, it is allowed to declare information based on the intention to export an approximate amount of Russian goods during a certain period of time, a conditional customs value (assessment) determined according to the amount of Russian goods planned for movement across the customs border, as well as based on the conditions stipulated by the foreign economic transactions of consumer properties of Russian goods and the procedure for determining their price on the day of filing a temporary customs declaration. The departure of Russian goods from the customs territory of the Russian Federation in quantities exceeding those declared in the temporary customs declaration is not allowed, except for the cases established by paragraphs 1 and 2 of Article 122 of this Code. 5. When using a temporary customs declaration, prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities are applied on the day the customs authority accepted this declaration. The rates of export customs duties are applied on the day the customs authority accepts the temporary customs declaration, except for the cases provided for by this Code. 6. Export customs duties are paid simultaneously with the submission of a temporary customs declaration to the customs authority. If the amount of export customs duties payable increases as a result of clarification of the information specified in paragraph 4 of this article, the additional payment of the amount of export customs duties is carried out simultaneously with the submission of a complete and duly completed customs declaration. Penalties are not charged in this case. Refunds of overpaid or overcharged amounts of export customs duties are carried out in accordance with Article 355 of this Code. The specifics of paying export customs duties when exporting goods by pipeline transport and along power lines are determined by Articles 312 and 314 of this Code. 7. If, after four months from the date of acceptance of the temporary customs declaration, Russian goods are not exported from the customs territory of the Russian Federation, the customs declaration in which such goods were declared for export is considered not submitted. At the motivated request of the interested person, the customs authority extends the specified period, but not more than for another four months.