How does customs clearance of goods occur? The procedure for customs clearance of goods Customs clearance as

This article will consider the issue of customs clearance in the territory Russian Federation. Necessary stages of the procedure, regulations accompanying the process and other points concerning the interaction of various parties when something arrives into the territory of the state across borders in order to obtain commercial profit.

The question arises with the arrival of products, items, property and other things across the geographical borders of the country. The procedures and responsibilities of the parties are established by the articles of the regulatory documents. The main one is the Customs Code (hereinafter referred to as the Code). The direct registration process as such represents all actions carried out in relation to items required for verification and declaration. Period of stay in mode customs control ends as soon as all necessary documents are completed.

Those who officially participate in the event are:

the person who is the direct owner of the subject of registration, that is, the declarant;
an intermediary hired by the declarant - a customs broker;
a direct carrier or a customs carrier hired by the owner of the goods;
the body that carries out inspection, verification, allows the declared property to pass through or detains it.

The process itself is divided into stages, each of which is a mandatory part of the procedure. Based on regulatory documents, our country provides the following gradation of the verification and control process at the stage:

The beginning of the process is arrival at the place of inspection and control;
moving around the territory;
storage;
declaration;
release;
moving from the inspection area, completing the process.

Each stage is determined by the type of goods being declared and its status. For example, temporary storage of goods and its internal transit through the territory of registration are necessary if we are talking about goods of foreign production or origin. In general, internal relocation is a process that is applied in various cases and is considered completed if:

it is necessary to move the declared goods from the point of arrival to the inspection authority directly;
it is necessary to move the goods from the place of registration beyond the borders of the territory where customs inspection is carried out;
transit between our own temporary storage warehouses;
in the absence of security for payment of duties, if transportation across state territories is necessary.

If all necessary checks of imported goods are completed within one day from the moment of registration by the service responsible for checking - storage on the territory of the post, control service is not required, even temporary. Such storage does not mean the full period of presence of the goods on the territory of the customs authorities, but only the direct placement of the declared goods in warehouses specially allocated for this purpose.

From the moment the goods are placed at the disposal of customs officials for inspection, its status must be determined as a matter of priority. If the received item is something that requires a long stay (read: more than a day) to be verified, the procedure for moving it to temporary storage warehouses with the corresponding accounting actions is immediately activated.

Regulatory documents define that storage is a mandatory action, but it can be both actual and formal, as long as the verification and registration of the goods will obviously take place in a relatively short period of time. Then what is declared, which is not actually moved to warehouses, “on paper” goes through this stage.

All registration procedures are carried out strictly on the territory specifically intended for this purpose and only by employees with the appropriate authority. Officials, employees of a customs post or customs office are not replaced by anyone except other persons with the necessary qualifications and holding positions suitable for the occasion.

However, there are a number of moments in which the procedure may move geographically to another location. If the declarant submits a request and sufficiently motivates it, based on legislative possibilities and compliance with regulatory documents, the place of control actions is replaced, and some of the registration operations may well be carried out not in the described territory.

As for the question of the order of the registration stages, there is a gradation into three methods: general, simplified and special.

General procedure for registration it is generally accepted to consider the totality standard procedures, carried out in most cases of applications for imported goods.

Simplified procedure subject to that which crosses the borders of the country, but is necessary for carrying out special events (liquidation of catastrophic consequences, major accidents, industrial and natural disasters), or the following goods:

animals (live);
goods with expiration dates;
international postal shipments;
items of radioactive origin.

Finally, in a special manner registration of items that must undergo quarantine, sanitary, veterinary or some other similar control of the relevant official services is carried out.

All verification procedures are accompanied by the payment of a mandatory fee determined in accordance with the Code.

The process of registration and inspection by customs is limited to two points, the period between which does not have a specific and fixed value. The beginning of the procedure indicates the deadline for submitting information to customs.

By law, the applicant must notify the inspection authorities about the imported goods no later than fifteen days from certain point. The starting point is the day on which the imported goods prescribed for declaration are presented to the control services, or the day of the end of the transit movement of the goods (if their movement is conditioned for correct registration) to places other than inspection activities. A period of fifteen days is established for the declared person, who was always under the supervision of the inspection service.

For everything that people carry in luggage or hand luggage (we are not talking about legal entities), other declaration time frames are provided. The same applies to items that are required to be presented and described, arriving into the territory of the country in postal shipments not of a domestic, but of an international nature.

Finally, the completion of the entire procedure as a whole is determined by the decision of the regulatory authority to release the inspection site from the territory. This must happen no later than the third day from the moment when customs officers accept the information, declaration, etc. transmitted to them required documents and accompanying papers. Naturally, this implies the physical presence of the goods being described and its obligatory presentation to customs inspection officials.

After the inspection is completed, the goods are released. This happens if all accompanying documents have been checked for compliance with customs regulations, and the inspectors have not found any problems or errors in the information provided. All accompanying documents must be completed in detail in accordance with accepted rules.

However, there are a number of points in which the duration of the verification procedure can be legally extended. When the declared goods have to be divided into separate lots, the time spent on this automatically increases the period for final verification. Mandatory regulations for the release of goods are shifted exactly by the time spent on separating those provided for inspection.

Declaration is considered a fundamental stage of the clearance process for inspection by customs authorities. If something moves across the border of a country, that is, it must undergo customs inspection, inspection, or there is a change in the storage regime in the territories of control and inspection, it is necessary to legally document what is happening.

In view of the fact that Russian is adopted as the main state language in the country, the filling out of accompanying documentation for verification services is carried out in Russian. In special cases, filling in languages other than Russian is used. For example, control authorities have the right to accept accompanying documents that are properly drawn up and completed foreign language, if they own it official representatives customs services.

In the described case, the generally accepted approval of documents filled out in a language other than the state language is applied: either an apostille stamp is placed on the copies and originals of the documents provided, confirming the legality of the information specified in the documents, or consular legalization is carried out, certifying the officiality of documents in countries outside the Hague convention. The latter certification is more complex than an apostille and requires a more complex execution procedure.

The word “declaration” itself has Latin roots, meaning a statement about something, an announcement of something. The applicant can either prepare the documentation himself or use the services of a customs broker. The Code distinguishes between several forms of declaration: oral or written, as well as provided in in electronic format, or conclusive, when the will is expressed not in the form of an expression orally or in writing, but in a behavioral way.

For example, if a passenger at an international airport passes with luggage or hand luggage along the so-called “green” corridor, by his actions he declares that he does not have any items or goods that need to be declared when crossing state borders. That is, the application is communicated to customs officers conclusively. If something is discovered in a citizen, other procedures come into force.

If the goods are moved for commercial purposes, the conclusive procedure cannot be carried out, as well as declaration in orally. In this case, a written application is used or information is provided electronically. Moreover, the last method in some cases is the only possible one. In most cases, cargo declarations for regulatory authorities can and should be provided only in electronic form.
The main customs clearance document is distinguished into four types: complete, incomplete, temporary or periodic declaration. The rules for filling out each form are prescribed in the corresponding article of the Code.

The applicant has the right to submit a declaration to any customs authority vested with appropriate inspection powers. However, there are cases when consideration of the issue may be transferred to another customs control authority. This procedure is completely legal and provides for the most effective implementation, without unnecessary time expenditure.

If the customs authority to which the declaration and accompanying documents for the inspected goods are submitted cannot carry out the compliance and verification procedure, all submitted documents are transferred to the most appropriate customs office. The time required for transfer is no more than two working days. Accordingly, the procedure itself is extended by the period of transfer of documentation to the appropriate customs service.

As soon as the imported goods are presented to the customs authorities, the countdown begins, during which it is necessary to provide correctly completed documents for the imported goods. The filing period is no more than fifteen days from the moment the imported property arrives at the place owned by the customs authorities. If a full inspection requires customs transit to a place more appropriate for the procedure, then all the time necessary to complete the transit is added to the period of fifteen days. There are other points that can extend the period of provision.

Additional time is provided to the applicant if the accepted period is not enough for him to collect all the necessary information established by customs legislation. In this case, the declarant must request an extension in writing, indicating truly compelling reasons.
If the final deadline for filing a declaration of fifteen days falls on a holiday or weekend, it is increased by required amount days and the end is taken to be the working days following weekends and holidays.

A general extension of the required time does not have the right to violate the terms provided for the temporary storage of the declared goods in warehouses and in premises controlled by the inspection service, specifically intended for this purpose.

As we remember from the above, a simplified customs clearance system is used for some goods.

This applies to:

property intended for liquidation of disasters, natural and industrial disasters, major accidents;
goods with a short shelf life;
materials of radioactive origin and nature;
live animals;
shipments of international postal services;
various cargoes transferred in an expedited manner;
messages, various materials for news organizations, media.

In addition to less complex checks, such goods have first priority in customs control and inspection procedures.

There is such a thing as preliminary declaration. It is also provided for by the Code. Fifteen days before the arrival of the goods in question at the territory of control and inspection by customs, or the same fifteen days before the completion of their movement through customs transit, the declarant has the right to submit the appropriate accompanying documentation.

This occurs if the declarant-applicant requires an expedited verification procedure. Naturally, after fifteen days, the property in question must be presented for control in the composition specified in the declaring accompanying documentation, or the entire procedure will be meaningless, and the declaration will not be accepted by the inspection authorities.

If customs requires documents stipulating the use of transport, or other documents, then in the preliminary method of filing a declaration, certified copies of the documentation provided can be used. Certification of copies must be carried out in the prescribed manner.

In this case, the inspection body can check the conformity of the provided copies with the originals after the arrival of the property required for declaration with accompanying documentation.

A declaration, submitted in advance, accepted and verified, can serve as an official document for all procedures carried out within the control and inspection territories prior to the arrival of the goods required for declaration. It is also necessary to pay all required duties to the budget. In this case, the inspection authority (customs) will only need to check the actually arrived property with that indicated in the accompaniment, and also, if necessary, compare copies of the presented documentation with the originals that arrived.

Usually the person who owns the imported property or goods carries out the declaration filing procedure. True, in some cases, the declarant, that is, the person submitting information, may act as an intermediary - an organization that will represent the interests of the owner of the goods or property before the customs authority. This is also legally enshrined in the Code.

That is, a customs broker can represent someone’s interests on official grounds. The intermediary is a full-fledged person, a participant in the customs procedures necessary to carry out all operations. In this case, only the mediator can act Russian organization. This legal entity must be registered in the appropriate register, which stores information about all organizations that officially have the right to deal with someone’s interests in procedures relating to the issue being described. In this case, information is submitted not by the person who directly owns the goods or property, but by a customs broker - an employee of an organization representing the interests of the owner of the goods.

This is usually a qualified expert in customs clearance. A person with specific skills relating to customs procedures, having a full range of necessary knowledge for the correct execution of accompanying documentation. It must be registered in the staff of the broker company. All skills and qualifications must be confirmed by a special certificate, which is issued only by the customs service of the Russian Federation at the federal level.

Such specialists undergo constant testing for the adequacy of their skills and the relevance of their knowledge, carried out by the relevant official services of state importance.

The fundamental document prepared for the movement of goods, goods, and products for commercial purposes across the border regions of the country is the cargo customs declaration (CCD).

This is an officially registered and compiled document, electronic document, used for testing and control procedures. Without a correctly executed customs declaration, it is impossible to move goods, property across the immediate border of the state, as well as any changes in the customs control regime relating to the declared cargo.

The official form of this declaration was approved in the country in the spring of 1989; it fully complies with the accepted documentation used in the territory of the state units that make up the European Union. Naturally, over time, the cargo declaration form itself has been modified in order to meet the latest requirements of official customs control documentation. The form adopted in August 2006 is now in effect.

Except directly appearance cargo declaration, there are a number of instructions describing the correct execution and completion of the document. Last changes such instructions date back to 2007.

The information required to be provided is entered into the customs declaration:

directly by the declarant;
a representative with appropriate powers and qualifications (if import is carried out by a legal entity);
an authorized representative of the intermediary.

To correctly fill out the relevant clauses of the declaration, it is necessary to use regulatory documents. In particular, various classifiers approved by the official document flow must be prescribed in accordance with reference books, such as:

classifier of regulations and reference information;
classifier of countries and currencies.

All these normative documents are accepted as standards; their use in customs control procedures is strictly mandatory. Filling out without compliance entails refusal to accept declarations, refusal to grant the right to import or move goods.

The primary action regarding the declared goods is to determine the customs control regime applicable to them. After determining the mode, the exact number of cargo declarations provided is determined, corresponding to the number of modes predefined for each group of declared goods or property.

The cargo declaration consists of main and additional sheets. If goods of a single name, brand, or other identical distinctions are declared, they fall under a single ten-digit classification code - information about them is enough to indicate on the main sheets of the cargo declaration (TD-1, TD-3). The single regime also applies to goods having the same country of origin. If the latter is unknown, similar control rules apply to goods provided for inspection. The contributions and fees paid in this case also have a flat rate.

Additional sheets of the cargo declaration (TD-2, TD-4) are used if the applicant needs to indicate detailed information about goods of categories other than the main one (other brands of products, geographical origin, differences in names). On each additional sheet no more than three names can be presented according to the nomenclature, but total sheets of additional content are not legally limited. Columns in additional sheets of the declaration, the filling of which is not provided due to the indication of goods of the same gradation, should be crossed out.

When filling out the described document, you can visually highlight a number of blocks.

Filling out is carried out in the following sections:

1. Information about general characteristics of the declared goods is provided in the first column, as well as in columns three to six. The customs regime applied to the goods, its direct quantity and the required cargo items are indicated.
2. Columns two, eight to nine, fourteen and fifty-four indicate detailed information about the participants in customs clearance acting on the part of the declarant. Information about the persons receiving the goods, about the sender, about the persons providing financial support, about those who directly fill out this declaration - the declarant, representative, intermediary.
3. Everything related to the geographical characteristics of the goods, such as the country of origin, receipt, dispatch, or the country of direct destination (if the goods simply pass through the territory of the Russian Federation without delay), is indicated in columns: eleventh, fifteenth to seventeenth with subsection “a” , thirty-fourth.
4. Sections eighteen to nineteen, twenty-one, twenty-five to twenty-six must be filled in with information about the use of transport, when moving the declared goods, about the use of transportation in containers, if this happened.
5. The block responsible for the money side. Information about the declared value of the goods, the conditions accompanying direct delivery, currencies and their rates at the time of declaration, banking information, customs duties paid - all this is contained in the following columns: twelfth, twentieth, twenty-second to twenty-fourth, and twenty-eighth and from forty-seven to forty-eight.
6.

Columns thirty-one to forty-six provide a comprehensive description of the goods:

Name;
packaging, number of containers used;
all information about excise taxes;
weight of the product with and without packaging;
customs duty benefits provided for this product;
if there is a restriction on the import of a given product, residual quotas are indicated;
if goods use additional units of measurement, their classification code is indicated;
determined value of goods according to customs price lists, statistical ones.

7. Column 44 stands apart because it contains the information necessary to describe each individual product:

information about licenses when goods or property fall into non-tariffed categories;
numbers of documentation required for transportation;
data on transactions carried out when falling under the foreign economic category;
information about accompanying accounts;
data on the permission for the appropriate classification of the declared goods, obtained from the inspection service;
comprehensive information accompanying the product - permitting documentation, certified certificates, etc.;
data, information about other accompanying documents required to be provided.

It is clear that the list of documentation required to be made available to customs inspection authorities is not limited to the declaration alone. The Code clearly states the responsibilities of all parties to the procedure, with the obligatory indication of accompanying documentation and information. In turn, the Federal Customs of the state has determined a list of documentation and necessary information required to complete the procedures.

Those who are encountering the procedure for the first time should familiarize themselves with the official normative act, accepted by federal customs officials. There, all the information is systematized and presented in proper form, with the exception of one important component - the act does not contain a detailed list of documents that will be needed during the procedure customs inspection. This fact is a little strange for an official document, however, you can turn to other trustworthy sources to obtain the necessary information.

If the declarant-applicant provides the inspection authority (customs) with copies of the accompanying documentation necessary for verification procedures and proper registration, customs officers have the right to request the originals to compare and determine the authenticity of the specified information.

After checking the copies with the originals, if there are no discrepancies, the employee customs authority The person responsible for this direction endorses copies of documents, officially confirming that the copies fully correspond to the original documents. Moreover, in addition to the mandatory seal on reconciliation with the original, copies of documents are certified by the employee’s personal imprint containing his identifier. After the entire procedure, copies of supporting documentation and originals are returned to the applicant or his representative.

In some cases, the customs authority has the right to formally require the applicant-declarant, or his representative, to provide additional information confirmation or accompanying documents, if it is necessary to verify the compliance of the information provided with reality. The applicant cannot refuse if the request is properly motivated in full accordance with the regulations.

It is clear that the registration and inspection by customs officers is necessary not to limit the movement or import of any goods, objects, property into the territory of the state, but to officially prevent this if illegal actions, falsifications, and forgery of accompanying documentation are discovered.

It is also the responsibility of customs to resist the appearance of goods prohibited by law.

All actions carried out by inspection bodies are stipulated by the relevant articles of the Code of our country. The same applies to the response actions required to be completed on the part of the declarant, that is, the one who imports something to state territory, in this case belonging to the Russian Federation, or transporting something across borders using the transit method.

Customs procedures: general provisions

Customs clearance of goods can be carried out by the owner of the goods or, on his behalf, by a customs representative. The rules of procedure and shipping costs differ depending on the type of parcel and the countries through whose borders the cargo will pass. Process documentation begins at the moment the cargo arrives at the customs point.

Legal regulation of customs clearance

For compliance legal framework customs procedures are the responsibility of the FCS (Federal Customs Service) authorities. Their competence includes submitting initiatives to make changes to the existing procedure for crossing borders of goods and cargo, checking parcels and ensuring their declaration. In their activities, they use the norms of the Constitution and a full set of legal acts affecting the scope of regulation of customs activities.

When sending goods between member countries of the Customs Union, the rules established by the Customs Code of the Union apply. These rules are mandatory for use when crossing the borders of the Russian Federation. At maritime transport the following provisions must be taken into account:

Merchant Shipping Code;
Resolutions dated March 6, 2012 No. 193.

Air transportation is regulated by:

Air Code;
By Order of the Ministry of Transport of the Russian Federation dated June 28, 2007 No. 82.

Crossing the border with cargo on road transport must meet the requirements:

Federal laws No. 259 and No. 127 of November 8, 2007 and July 24, 1998, respectively.
Government Decrees No. 1272 and No. 730.

Cargo transportation by rail governed by the provisions of Federal Law No. 17, dated January 10, 2003.

Tariffing of services is carried out on the basis of such legislative framework:

Law of May 21, 1993 No. 5003-1.
Law of November 27, 2010 No. 311.
Resolution of August 30, 2013 No. 754.

The procedure for customs clearance of goods

The rules for crossing the border between states with cargo provide for the passage of 4 stages:

Customs clearance - obtaining permission to export from the country.
Transportation of cargo shipments across the border.
Arrival at the customs point in the country of destination.
Customs clearance – obtaining permission to import goods into the country.

Stage 1

To obtain permission to export cargo from the country, you must:

fill out declaration documentation and make an oral declaration of cargo;
go through the cargo inspection procedure;
calculate the state duty;
pay customs duties;
get permission.

By declaring goods, the objects contained in the transported parcel are listed. If an incomplete set of documents is provided or if there are errors in the declaration, the cargo will not be allowed to be sent through the border checkpoint. The goods will be temporarily moved to the warehouse so that the sender has the opportunity to correct the shortcomings.

IMPORTANT! If one of the items of transported goods is not mentioned in the declaration, such goods are considered contraband and may be arrested, followed by confiscation and possible destruction. For the carrier, such a mistake can result in administrative and criminal liability.

When inspecting cargo, customs officials check the data in the declaration with the actual availability of the transported products. Opening of the packaging material can only be initiated if there is a suspicion that the transportation operation is illegal (due to the possible presence of prohibited goods in the parcel).

The next step is to calculate the duty. Its amount depends on the volume of cargo, the number of goods and the assigned classification code of the Commodity Nomenclature of Foreign Economic Activity. Customs officers check the correct classification of products and, if necessary, independently group items in the cargo according to code characteristics. After this, you can pay the duty and present supporting payment documents to the customs officers. The completion of the procedure will be the issuance of an export permit to the carrier.

NOTE! If there is a suspicion that the value of the cargo is undervalued, customs officials may request documents confirming the value of the goods in the declared amount. The submitted documentation, if necessary, can be verified for authenticity through official requests to regulatory authorities.

Stage 2

To transport goods across borders, transported goods are packaged and sealed. The seals must bear marks from the customs authority that issued the permit.

Stage 3 and 4

Arriving at the destination country with goods requires obtaining permission to import the goods from the receiving party. The documentation procedure is similar to customs clearance: declarations are filled out, state duties are calculated and paid, and permitting documentation is obtained.

NUANCE! If additional questions arise regarding documentation or cargo when transporting animals, the animals themselves will be moved not to a temporary storage warehouse, but to a specialized nursery.

Required documents

When obtaining permits for the export and import of goods from one country to another, you must have with you the registration and statutory documentation of the company that is the owner of the contents of the parcel (if the sender is a legal entity). Such documents may include:

charter;
certificate confirming the presence state registration as a legal entity;
a certificate with details of a current account at a banking institution.

Additionally, an agreement between the sender and the recipient regarding the cargo being processed will be required. An invoice, waybills, and specifications are attached to it. If the products included in the cargo belong to the group of goods subject to certification, you must present the appropriate certificate or license. If you have cargo insurance, customs officers will need an insurance agreement.

After paying the fee, payment receipts and checks are added to the set of documents. When entrusting the customs clearance procedure to a third party, a power of attorney must be drawn up for him. Additionally, they may request safety certificates and documents confirming the product’s compliance with hygiene standards. Individuals are required to carry personal identification documents.

FCS tariffs

When registering cargo, the importer is obligated to pay customs duties, duties, and depending on the type of goods, VAT and excise taxes may be charged. The exporter is required to pay customs duty and, in some cases, export duty. To determine the amount of customs duties, it is necessary to correctly determine the HS code.

Kinds customs duties are given in Art. 4 of Law No. 5003-1:

ad valorem type, calculated as a percentage of customs value;
a specific variety, defined in the form of a fixed amount of money per unit of a specific product;
combined view.

The size of rates is influenced by the country of origin of the cargo and the product code. Export duties are not charged on all categories of cargo; the full list and exact amount of payment can be found in Resolution No. 754. Excise taxes and VAT are calculated according to general rules given in the Tax Code of the Russian Federation. The category of customs duties includes three types of payments:

clearance fee - a fixed amount, directly depends on the value of the cargo (the minimum value is 500 rubles, the maximum is 10,000 rubles);
for escort – this type of fee is relevant for goods transported under customs control, the rate is tied to the mileage (the payment will be equal to an amount from 2000 to 6000 rubles);
for storage - it must be paid in case of customs storage of goods (under normal storage conditions the rate will be 1 ruble for every 100 kg of products).

Clearance times at customs

The timing of clearance procedures at customs points for cargo is regulated by the Customs Code of the Customs Union:

If it is necessary to temporarily store cargo in customs point You can leave your goods for a period of no more than 2 months (Article 170). Extension of the deadline is permitted upon written application (but not more than 6 months).
In Art. 185 states that before the end of the maximum storage period for cargo, it is necessary to submit a declaration on the transported products.
1 working day is allotted for the release of goods from the country, subject to the successful completion of permit procedures (Article 196).

In some cases, it is possible to use a simplified registration procedure. In these situations, the time frame is reduced and cannot be more than 3 days. The maximum period for extending the deadline is up to 24 hours. The norm applies to perishable products, cargo needed to eliminate emergencies, and military property. This category includes animals and express cargo, materials containing explosive elements, parcels in the form of humanitarian aid and media materials, engines with other spare parts for car repairs and other types Vehicle implementing international transportation.

Customs clearance is a very complicated procedure if you have never declared goods before. Our goal is to make sure that going through customs remains virtually unnoticed for you: we provide independent preparation of the maximum possible package of documents, build the route of goods from the starting point to the final point, and advise on issues related to prohibitions and restrictions when moving goods across the border. By contacting us, you will see that exporting and importing goods can be comfortable and absolutely painless for your nerves and bank account.

Help from professionals

Independent interaction with customs authorities without prior preparation and knowledge of the underlying nuances can result in significant monetary and time losses, which is detrimental to any business. Therefore, the customs clearance process should be left to someone who is purposefully and professionally involved in this. You probably don’t treat your own teeth or don’t use the right to represent yourself in court?

Customs broker "KVT" has been working in this field for more than 20 years, having established itself as a reliable partner. We will take care of all the concerns of the foreign trade participant. Qualified specialists will help facilitate cooperation with foreign companies by completing everything not only quickly, but also with the highest quality possible. More than once faced with such a procedure as customs clearance of goods, our employees successfully coped with all possible tasks, making it easier for the customer to do business. We provide services such as registration of all documents accompanying the cargo, storage of goods in warehouses, as well as competent legal advice for all questions that arise.

Customs posts

Cost of the main sheet, rub., excluding VAT

Zelenograd (Mozhaisky) Central Economic Center

Ryazan CED

Vladimirsky EDC

Smolensk CED

Krasnoznamensk (Moscow region)

Stabna (Smolensk region)

Sheremetyevo/Domodedovo

T/p Vladivostok

Smolensk excise tax center

Customs duties calculator

For an approximate calculation of customs duties (customs duties, VAT, customs duties) payable in connection with the movement of your goods, we suggest you use the calculator

Customs value of goods

Rub. usd euro

Customs duty rate %:

VAT rate %:

Customs
fees: 3019 rub.

Duty: 300,000 rub.

VAT: 414,000 rub.

TOTAL: RUB 717,019

Procedure for customs clearance of cargo

The customs clearance procedure requires experience in this area. Otherwise, the businessman faces various problems when trying to cope with the necessary documentation on your own. On study customs legislation it takes a lot of time, and it’s quite difficult to take into account all the nuances and foresee possible changes. The registration procedure looks something like this:

Initially, the cargo arrives in the customs control zone. After this, a written or oral declaration is required from the importer, which must contain detailed information about the product. The next stage, which involves customs clearance, is the preparation of all necessary documents. Basic steps for this:

Preparation of documents required for customs clearance

Why is customs clearance necessary?

Cargo clearance is a set of procedures for controlling the movement of goods across the border of the Russian Federation. These actions are aimed at:

Determining the nature and composition of the cargo in order to decide whether it can be admitted into the country,
Documentary control over the passage of cargo across the border,
Determination of the legislative framework for cooperation between the customs service and importers.

All this is necessary, first of all, to protect the state and its citizens. Customs clearance of goods occurs in accordance with the standards International law. This allows you to control foreign economic cargo turnover, taking into account all the specific requirements for the procedure.

What documentation will be needed?

To clear the cargo, importers must provide all documents related to the delivery. Their list may vary and depends mainly on the intended import-export operations and the characteristics of the goods being transported. Typically, the following information may be needed:

Registration documents of a legal entity that imports or exports
Certificate of registration in tax service
International contract, invoice, specification.
Waybills
Permitting documentation (certificates/declarations of conformity for goods, etc.)
Insurance contracts, if the delivery includes it

This list can be supplemented by one or another document, which depends on the specifics of the operation being carried out. All papers that are needed for customs clearance of goods can be provided electronically.

Advantages of contacting a customs broker

For the reasons stated above, entrepreneurs who need customs clearance turn to customs representatives. Obvious advantages in collaboration with specialists a lot. One of the main things is saving your own time, which can be spent more rationally, for example, on establishing new trade relations.

Customs clearance you can trust qualified specialists with experience in this field will be done to the maximum short time. Moreover, you will not need to worry about the fact that errors may be made in the documentation or any other problems may arise.

Customs Representative License

For the purpose of conducting customs operations with Clients’ goods, our company is included in the Register of Customs Representatives - Certificate No. 0599/01 dated January 14, 2016.

All cargo (goods) transported across customs borders are subject to customs control by customs authorities and customs clearance. Customs clearance of goods transported through customs border Customs Union, regulated by the customs legislation of the Russian Federation and the Eurasian Economic Union (EAEU).

Our company has been specializing in customs clearance and delivery of cargo of any type and volume for many years, and offers a full range of services in this industry to commercial and state enterprises, leading foreign trade activities, as well as consultations in the field of customs legislation and foreign economic activity.

We offer customs clearance services with local offices in Moscow and St. Petersburg, and are also ready to provide remote customs declaration throughout Russia. we have representatives in all major cities Russia.

Essence and functions

Customs clearance of exported or imported goods entails the obligation of the shipper and/or consignee to comply with prohibitions and restrictions, to comply with the norms and rules of state regulation of foreign economic activity (FEA), established to control cargo turnover and provides for:

Study and verification of supply agreements (contracts);
Checking shipping documentation - bills (invoices), packing lists, transport documents for compliance with the terms of the contract.
Preparation, verification and registration of a set of documents and a customs declaration for goods and vehicles for their declaration to the customs authorities;
Compliance with measures of tariff and non-tariff state regulation of foreign trade activities;
Preparation of permits (certificates and declarations of conformity, sanitary and epidemiological reports, fire safety certificates, licenses, etc., etc.) necessary for the import or export of goods;
Obtaining preliminary classification decisions;
Classification of goods in accordance with the codes of the commodity nomenclature of foreign economic activity (TN FEA) in order to determine the amount of customs duties, prohibitions and restrictions, the amount and applicability of customs duties and taxes (VAT and excise tax);
Determination of the customs value of goods;
Conducting customs inspections and inspections of goods and vehicles;
Calculation of required customs payments (duties, taxes and fees);
Organization and provision of temporary storage of goods and vehicles in customs control zones (temporary storage warehouses, export warehouses and other control zones).

Customs procedures

Depending on the purpose and type foreign trade transaction the necessary customs procedure, according to which the goods are declared. We clear goods according to the following customs procedures:

Customs transit;
Release for domestic consumption (import);
Export;
Re-import / Re-export;
Temporary import / Temporary export;
Processing within the customs territory / Processing outside the customs territory;
Destruction;
Bonded warehouse.

How does customs clearance of goods take place?

The client, within a reasonable time before the delivery of goods, submits for review an agreement (contract) for the supply of goods, technical documentation for goods, financial documents for delivery in order for our specialists to determine possible risks associated with prohibitions and restrictions when moving goods across the customs border, classification of goods according to the Commodity Nomenclature of Foreign Economic Activity, determination of customs value and preliminary calculations required for payment of customs duties.

If prohibitions and/or restrictions on the import/export of goods are identified, our specialists notify the Client of the need to obtain (provide) permits (licenses, certificates, certificates, etc., etc.) and, if necessary, provide assistance or independent services obtaining the necessary documents.

After checking and preparing a complete set of documents, the documents are formalized in electronic form and a customs declaration for the goods is generated. Next, we wait for the cargo to be ready for delivery.

When importing into the customs territory - when the cargo is ready for delivery and/or shipment, we request copies of all shipping documents from the supplier and produce additional check shipping documents for compliance with the terms of the contract. In cases where critical discrepancies are identified (in quantity, cost, part numbers, weight), we stop delivery to the territory of a foreign country at our warehouses or partner warehouses in order to bring documents and/or goods into compliance with the terms of the contract. If the goods entered the customs territory with the above-mentioned discrepancies, we will assist the Client with all our forces and capabilities in resolving any issues.

When exporting from the customs territory, we request shipping documents from the shipper and carry out their final check.

After the cargo has entered the customs control zone, if necessary, we carry out a preliminary customs inspection of the goods and begin their customs declaration.

After accepting the declaration for goods, the customs authority checks and controls it for: the reliability of the declared information about the goods, their description, classification according to the Commodity Nomenclature of Foreign Economic Activity, compliance with tariff and non-tariff regulation measures (bans and restrictions on goods) and provision of the necessary permitting documentation, correctness of calculation of customs value, exchange control, collects customs payments (customs duty, duty, VAT, excise tax), and if risks arise, carries out customs inspection. After all checks are completed, the declaration is issued and the goods are released from the customs control zone for further delivery to the consignee.

Advantages of contacting Beluga Projects Logistics

Our company provides both separately and as a package the services of customs clearance and transportation of goods to favorable conditions. Thanks to our extensive experience, our company will be able to complete the work quickly and at affordable prices.

When transporting goods abroad, we pay due attention to issues of correctness and reliability of customs clearance. Customs legislation is currently undergoing many changes, so only a professional who has extensive practical experience in this area can pay attention to all the details. Therefore, we do not recommend engaging in customs clearance on your own without proper experience.

Today, an increasing number of foreign trade participants who value their time are turning to customs clearance services offered by leading companies in the relevant market segment. An important factor in choosing a partner in this matter is the quality and cost of customs clearance services. In order to understand how much customs clearance of cargo actually costs, you should take into account what functions the contracting company undertakes.

We offer affordable prices, excellent quality services for cargo transportation and customs clearance, and also provide each of our Clients with the necessary quality guarantees. By contacting us, you can be sure that customs operations and transportation will be carried out by us promptly, efficiently and at affordable prices. Regardless of the nature of the cargo and the characteristics of its transportation, we will be able to cope with such work, relieving the Client of any difficulties with transportation and customs clearance.

Work on customs clearance of goods is carried out professional specialists in the field of customs, with certificates and practical experience. It is knowledge of legislation and work experience that allows our specialists to correctly determine the characteristics of each specific order.

Cost of customs clearance services

By doing international transport Invariably, you need to contact companies that offer customs clearance of goods. We will do this work according to favorable price, guaranteeing the quality of the work performed on customs clearance of cargo, which will reduce the costs of each Client.

We offer free consultations, so even before directly concluding a contract with us, the Client will know exactly how long such work will require and what its cost will be in our company.

The cost of customs clearance services by our company is not too high, it is combined with the efficiency and quality of the work performed. The cost of customs clearance services for each Client is calculated individually depending on the characteristics of the goods being transported.

Documentary and legal support

Our company is ready to provide services for obtaining permits, classification and other documentation necessary for the import of goods into the customs territory of the EAEU or export from the customs territory of the EAEU, either independently or together with the Client, depending on the situation and legal norms.

Types of permitting documentation: licenses, certificates, opinions, certificates and other documents government agencies executive power or other institutions directly vested with the rights to participate in government regulation foreign economic activity. As well as documents issued by customs authorities: preliminary classification decisions defining the TN code FEA of goods, permission from customs authorities to import one product in separate batches within long period time, permission for processing on/outside the customs territory.

Each Client (foreign trade participant) must understand and know that the above documents cannot be obtained on behalf of our company, therefore we provide preparation of all necessary documentation, we provide support at all stages of its receipt, or work under the Client’s power of attorney.

The procedure for customs clearance must be divided into customs clearance of legal entities and individuals, since different customs tariff regulation measures, prohibitions and restrictions are applied to the goods of legal entities and individuals, legislative acts states For example, according to customs legislation, goods imported by individuals are not subject to certification. Customs legislation applies in the Russian Federation customs union, which also includes Belarus and Kazakhstan. The main regulatory documents that are used to regulate relations related to the import of goods into the Russian Federation and the export of goods from the Russian Federation are the Customs Code of the Customs Union and the federal law RF No. 311-FZ dated November 27, 2010. At the same time, this Federal Law is used only in the Russian Federation. Depending on the correct application one or another regulatory documents, depend on such important results as the amount of customs payments paid (customs clearance fees, duties, taxes) to the state, the timing of customs clearance, the cost of customs broker services or the cost of expenses for your employee - a customs clearance specialist.

The procedure for customs clearance of goods for legal entities

Legal entities are required to make a customs declaration in writing or electronic form for all goods and vehicles transported across the customs border of the customs union. Legal entities mainly carry out operations in relation to goods that are intended to carry out entrepreneurial activity. We will focus on the main sequential operations during independent customs clearance of goods by legal entities. Before import/export, it is necessary to determine under which procedure it is advisable to place goods when moving goods across the border.

The main procedures are the placement of goods under customs procedures:

release for domestic consumption (IM40);
export (EC 10).

After selecting the procedure, we determine the HS code based on the characteristics of the goods, the composition of the material and the purpose. When determining the HS code, it is very important role plays explanations for the Commodity Classification of Foreign Economic Activity, because The explanations clarify the classification of goods. In addition, it is worth looking at the classification decisions of the Federal Customs Service, which are posted on the official website of the Federal Customs Service

Then, based on the HS code, we determine the amount of payments to the state, the cost of customs clearance services and then find out what permitting documents are required to be prepared.

Basic permitting documents that may be required by customs authorities upon import:

certificate of conformity (Declaration of Conformity);
certificate of state registration;
licenses.

If you find that your products are being certified, you need to know that product samples and/or goods for advertising purposes and/or goods intended for the company's own needs are NOT subject to certification. When importing goods into the territory of the Russian Federation by legal entities, you must indicate this feature of your goods.

Customs clearance procedure for individuals

Individuals are not required to declare goods in writing, except in the following cases:

goods for personal use transported in unaccompanied baggage or delivered by the carrier to an individual;
goods for personal use, transported by any means, subject to prohibitions and restrictions, except for non-tariff and non-tariff measures technical regulation;
goods for personal use, transported by any means, including temporarily imported, the cost and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs duties, established by an international treaty of the member states of the customs union;
vehicles for personal use, transported by any means, with the exception of vehicles for personal use, registered on the territory of the member states of the customs union, temporarily exported from the customs territory of the customs union and imported back into such territory;
currency of the member states of the customs union, securities and (or) currency values, traveler's checks in cases established by law and (or) an international treaty of the member states of the customs union;
cultural values;
goods for personal use imported in accompanied luggage, if the person moving them individual has unaccompanied baggage;
other goods determined by the customs legislation of the Customs Union.

If your goods fall into the specified list, you need to declare the goods in writing and follow through the red corridor. Thus, when moving goods across the border, you must carefully study these requirements of the customs code.

A company that is not a participant in foreign economic activity (hereinafter referred to as FEA), but which plans to become one, must understand the intricacies of customs clearance of goods for import and export. In this section, we will try to cover the basics of customs affairs, which will help you understand the customs area on your own. When importing or exporting goods, you need to know the basic concepts and terms of customs legislation in order to correctly communicate (in the same language) with representatives of the customs authority or with a customs broker.