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How is the filing and registration of the goods declaration carried out?

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Before submitting the goods declarationdeclarantforms a package of documents required for customs control. All documents required for customs control are formalized in the formats established by the Federal Customs Service of Russia and are subject to placement in EDD.

When placing a document in the EDD, the declarant is sent the identification number of the document, which is then indicated in the goods declaration.

A document placed once in the EDD is not subject to re-placement in the EDD and is available for use at any customs authority, regardless of its location.

Submission in electronic form of a declaration for goods and the documents on the basis of which it is filled out can be made:

  • with the use of specialized software certified in accordance with the established procedure;
  • through the portal of electronic declaration of the Federal Customs Service of Russia (edata.customs.ru/ed);
  • using the services of customs representatives.

The submitted goods declaration passes automatic format control. In the process of its implementation, errors in format and structure may be identified in the declaration for goods. In this case, it is returned to the person who submitted it to correct these errors.

If a customs declaration is submitted in writing, an electronic copy of it is submitted to the customs authority, unless otherwise establishedThe EAEU TC, by the decision of the Commission of the Customs Union (Board of the Eurasian Economic Union) or by the legislation of the member states of the Eurasian Economic Union in cases provided for by the decision of the Commission of the Customs Union (Board of the Eurasian Economic Union).

In particular, an electronic copy is not required when submitting passenger customs declarations, vehicle declarations, when submitting a written application or a list of goods.

Customs declarationfor goods imported into the customs territoryThe EAEU, is served before the expiration of the temporary storage of goods.

A customs declaration for goods exported from the customs territory of the Eurasian Economic Union is filed before their departure from the customs territory of the EAEU, unless otherwise established by the EAEU Customs Code.

Customs operations related to the registration or refusal to register a customs declaration shall be carried out by the customs authority no later than 1 hour of the customs authority's working time from the date of filing the customs declaration, unless a shorter period is established by the legislation of the member States on customs regulation.

With the electronic declaration form, the registration of the declaration for goods can be carried out both by an official of the customs authority and by the information system of the customs authority in an automatic (i.e. without the participation of an official) mode.

With a written declaration form, all operations are performed by an official.

The date and time of filing the goods declaration, its electronic copy and the necessary documents are recorded by the customs authority in the journal. In the electronic form of declaration, the date and time of filing the declaration for goods are recorded in information resources automatically (logging of all actions and operations).

The declaration for goods is submitted by the declarant or customs representative to the customs authority authorized to register customs declarations.

If there are grounds for refusal to register a declaration for goods, an official draws up a refusal sheet in two copies in the form with a mandatory indication of the reasons for refusal to register the declaration.

The customs authority refuses to register a declaration for goods if:

  1. the customs declaration has been submitted to the customs authority that is not authorized to register customs declarations;
  2. the customs declaration was filed by an unauthorized person;
  3. the form of customs declaration is not observed;
  4. the customs declaration does not specify the necessary information;
  5. the customs declaration has not been signed or certified properly or has not been drawn up in the prescribed form;
  6. no actions have been performed with respect to the declared goods, which, in accordance with the EAEU Customs Code, must be performed before or simultaneously with the filing of the customs declaration;
  7. actions that must be performed before or simultaneously with the filing of the customs declaration have not been performed;
  8. the specifics of the customs declaration of goods are not observed.

It should be noted that the control of the conditions of registration of the declaration for goods is carried out by the customs authority, regardless of the method of its registration - by an official of the customs authority or an information system.

For the purposes of the successful application of automatic registration technology, special attention should be paid to the correctness of filling in the declaration for goods established by the Decision of the Customs Union Commission No. 257 of 20.05.2010, as well as the compliance of the information stated in column 54 of the declaration for goods and indicated in the certificate of the electronic signature key, which signed the submitted declaration forproduct.

When importing goods, an important condition is also the sequence of actions related to the execution of transactions that must be performed before submitting the declaration. So, if in relation to the imported goods, the following information was previously stated:customs procedurecustoms transit, then before filing a declaration for goods, it is necessary for the car to arrive at the destination and submit documents to the customs authority.

If the goods are located at a checkpoint (for example, an airport or seaport), then all operations related to the arrival of goods and vehicles of international transportation must be completed.

Published 3 years agofrom 
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