Customs declaration - more information about completing customs declarations

Example

The current form of the customs declaration for goods is approved by Appendix No. 2 of the decision of the Customs Union Commission dated May 20, 2010 No. 257:

Let us say right away that the registration number of the cargo customs declaration must be understood as the number of the declaration indicated above. After all, as such, customs declarations are no longer valid due to the development of EAEU legislation.

According to clause 43 of the rules for filling out this document, the registration number of the customs declaration in 2021 and in the future is affixed to it exclusively by an official of the relevant customs office.

The same paragraph says what the registration number of the customs declaration looks like and gives its interpretation.

Here is a typical example of a customs declaration registration number. For each country participating in the Customs Union and each declaration it is different, although the format is the same:

Please note that each sample customs declaration registration number has the following format:

Where:

• the left part is the code of the customs office that registered the declaration in accordance with its classification;
• the middle part is the day on which the declaration was registered (DDMMYY);
• the right part is the serial number of the declaration, which is given to it according to the customs journal on registration of declarations (starts with one for each calendar year).

As you can see, the number in question is always indicated through a slash “/”. There should be no spaces between elements.

Thus, an organization (individual entrepreneur, individual) should not have the question of how to fill out the registration number of the customs declaration. This is done exclusively by a customs official. It is only important to know where the registration number of the customs declaration is indicated in order to quickly find it.

Sometimes the registration number of the customs declaration (full customs declaration) is necessary to confirm zero VAT on actually sold goods exported (clause 1 of Article 165 of the Tax Code of the Russian Federation).

At the same time, the Ministry of Finance believes that the registration number of the customs declaration for export should be taken from the full declaration (letter dated October 23, 2015 No. 03-07-08/60952), and the Federal Tax Service believes that it is quite temporary (letter dated July 28, 2017 No. SD-4- 3/14879).

Also see “Full list of customs codes: table”.

Customs declaration number format

The registration number is affixed by a customs official and is formed according to the following scheme:

X X X X X X X X / X X X X X X / X X X X X X X _______________ ___________ _____________ 1 2 3

element 1 - code of the customs authority or its structural unit;

element 2 - date of adoption of the customs declaration (day, month, last two digits of the year);

element 3 - serial number of the customs declaration (starts with one for each calendar year). If a preliminary customs declaration for foreign goods is submitted before their arrival on the customs territory of the Russian Federation or before the completion of the internal customs transit procedure, then the letter “p” is entered in the first position.

Due to the fact that one customs declaration can contain information about 100 types of goods, the Federal Customs Service and the Federal Tax Service establish a special procedure for generating the number (in particular, for indication on invoices). After the customs authority releases a specific product, the serial number of the product is added to the registration number assigned by the customs official when accepting the declaration through the fraction sign “/”.

Where to get

Where to get the registration number of the customs declaration is stated in the same paragraph 43 of the rules for filling out the declaration for goods.

There is no need to search for a long time to find the registration number of the customs declaration. It is located immediately in the first line of column “A” of the first and each additional sheet of the declaration.

To clearly understand where to look at the customs declaration registration number, refer to the figure above and below. We have highlighted column “A” in red.

That's not all. Another source where the registration number of the customs declaration is indicated is the upper corner of each copy of the addendum, if one is used.

Customs declaration registration number: example

The registration number of the customs declaration 2021 can be found in the first line of column A of the main and additional sheets of the declaration. It has the following format (clause 1, clause 43 of the Instructions, approved by Decision of the CU Commission dated May 20, 2010 No. 257):

Element 1 is the code of the customs authority that registered the DT, in accordance with the classifiers of customs authorities used in the CU member states. So, for example, the code of Moscow customs is 10129000, and Nakhodka customs is 10714000.

Element 2 - date of registration of the DT (day, month, last two digits of the year).

Element 3 is the serial number of the DT, assigned according to the DT registration log by the customs authority that registered the DT.

All elements of the registration number are indicated using the delimiter character “/” without spaces.

The above means that for the registration number of the customs declaration assigned by the Customs post of the Vostochny Seaport of Nakhodka customs, the sample may look like this:

Until 01.10.2017, in addition to the registration number of the customs declaration in the columns “Customs declaration number” in the invoice and purchase book, it was necessary to indicate through the “/” sign also the serial number of the goods from column 32 of the main or additional sheet of the goods declaration or from the list of goods, if when declaring, instead of additional sheets, a list of goods was used (Letter of the Federal Tax Service No. AS-4-3/15798 dated August 30, 2013, clause 1 of the State Customs Committee Order No. 543, Ministry of Taxes No. BG-3-11/240 dated June 23, 2000).

Invalid value

Sometimes an accounting program may display a message that the registration number of the customs declaration has an incorrect value. It is important that the customs officer through whom the declaration passed is initially responsible for affixing the correct number. After all, he certifies the assigned number with his signature and personal number stamp.

It also happens that when following the chain of counterparties, the registration number of the customs declaration when transferred from one document to another has lost its correctness. This means you need to clarify it with your business partners.

Difference from declaration number

As was said, the main difference between the registration number of the customs declaration and other details of this document is its writing format.

In addition, Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 actually abolished the term “customs declaration number” from the main VAT documents. On this basis, we can say that the difference between the customs declaration number and the registration number of this declaration is no longer relevant. Take line 150 of the VAT declaration, which is now called “Registration number of the customs declaration”:

Basic design requirements

There are few requirements for completing a cargo customs declaration.

1. Provide objective data about the cargo and the person transporting this cargo.
2. As mentioned above, there should be no blots in the declaration: each corrected error is certified by the signatures of the declarant himself and a representative of the customs service.
3. The document contains only the information that it requests, no more.
4. The declaration is filled out in Russian, legibly.

Filling out the declaration incorrectly, submitting false information and other errors when filling out the form will force customs officials to detain the cargo for a long time to clarify all the necessary data.

On the invoice

It is necessary to indicate the registration number of the customs declaration in the invoice in column 11. From October 1, 2021, it received the same name as this detail:

Column 11 is filled in for goods that:

• do not come from Russia;
• released for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

Also see “New invoice form from 10/01/2017: form and sample filling”.

What is GTD and how is it deciphered?

Cargo customs declaration - this is the abbreviation for cargo customs declaration. Some people periodically face the need to fill out this document, but most of us do not need it for the time being.

This declaration is filled out by everyone who transports cargo across the state border. Thanks to it, you can track the entire path of the cargo, from which taxes, customs duties and fees are levied. And it is also one of the tools for controlling export-import operations.

What does this have to do with our cars? Yes, despite the fact that a car is also a product, and if it crosses the border, a cargo customs declaration is also issued for it. This is the first step towards legally purchasing a car, replacing an engine and other operations with a vehicle.

In the sales book

Due to the changes introduced by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981, from October 1, 2021, the registration number of the customs declaration in the sales book received its own separate column 3a:

The registration number of the customs declaration, which is issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region, is entered in this column.

This indicator is filled in when selling goods for which VAT is calculated during customs declaration:

• was not paid according to paragraph 1 sub. 1.1 clause 1 art. 151 Tax Code of the Russian Federation;
• paid in accordance with paragraph 3 sub. 1.1 clause 1 art. 151 of the Code.

In the shopping book

From October 1, 2021, in the purchase book, the registration number of the customs declaration received its own column of the same name. Previously, it was called simply “Customs Declaration Number” (Resolution of the Government of the Russian Federation dated August 19, 2017 No. 981):

In this column, one or several registration numbers of the customs declaration are given, separated by a semicolon, when selling goods imported into Russia, when their customs declaration is provided for by the laws of the Eurasian Economic Union.

Column 13 is not filled in when reflecting data on an adjustment (corrected adjustment) invoice in the purchase book.

When reflecting in the purchase book the VAT paid when importing goods into the Russian Federation, in column 3 indicate one or several registration numbers of the customs declaration, separated by a semicolon

When reflecting VAT in the purchase book (clause 14 of Article 171 of the Tax Code of the Russian Federation), in column 3, provide the registration number of the customs declaration issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region. In this case, columns 4 – 9 and 11 – 15 are not filled in.

Also see “Book of purchases and sales from October 1, 2021: new VAT forms.”

Read also

27.12.2017

Customs declaration number - decoding for import and export, examples

Any transactions related to the import or export of goods, as well as subsequent payment for such transactions, are subject to taxes, and in order to make the correct deduction, separate procedures are carried out with the total amount used.

Each customs declaration is assigned a separate tax number, which makes it easier for the Federal Tax Service to verify and control all transactions.

Basically, such numbers are used exclusively by tax services, however, declaration owners can also check the status of their own document at the time of its verification, and the correct completion of the information base.

How and when to fill in the customs declaration number in the invoice

To indicate VAT on goods, the seller is required to generate an invoice, but since such operations are quite often used in the process of moving cargo from country to country, that is, when performing import and export operations, the seller, if there is reason, indicates the customs declaration number in the invoice . What is it, how is it decrypted, where can I get the import decryption, how is it filled out in the new form from 10/01/2021?

In 2021, under the influence of significant changes in legislation, this issue and the topic as a whole have undergone many changes.

In 2021 - 2021, the customs declaration number is an integral part of the invoice for the import or production of imported materials, raw materials, products and other things; it should be indicated in compliance with all legal requirements and remember the exceptions when entering information is not required.

Customs declaration number in the invoice, how to check the customs declaration by code number online?

This article will discuss the features of filling out the customs declaration number in 1C.

Let's look at an example:

• what is the difference between the full and registration number of the customs declaration;
• where do the “unformatted” customs declaration numbers come from;
• how to enter the customs declaration number specified in the supplier’s invoice in 1C;
• how to correct a customs declaration number entered incorrectly in the program;
• in what format the numbers are reflected in the purchase book and in the VAT return.

Column 11 of the invoice (SF) indicates the registration number of the customs declaration (CD) (clause l, clause 2 of the Rules for filling out the invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).

Source: https://buhvopros.com/nomer-tamozhennoj-deklaratsii/