What is a customs declaration and how to draw it up correctly should be known to everyone who at least once crossed the border or is going to do it, who is carrying goods or money in a certain amount. The document is especially important for a business related to export or import.
A customs declaration is a document for goods transported across the state border. They can be either industrial or commercial, or personal. The law provides for a certain size of cargo, which must be documented. For business, a customs declaration is required.
What is a customs declaration
The document is uniform in its form, contains data on the transported goods and its owner, buyer, seller. The declaration can be drawn up both by a representative of a legal entity and by a simple passenger who transports through a customs point items subject to appropriate accounting by customs and is taxed.
The key fields of the customs declaration form, which are required to be filled in, are
- date of filling out the form,
- a complete list of declared goods,
- nomenclature group,
- country where the goods were produced,
- type of transport by which the cargo is transported.
Industrial goods and personal belongings bought abroad or transported abroad for sale, as souvenirs, cash and other valuables are subject to mandatory declaration.
Documents for declaration can be of four types - GTD (cargo), passenger (for individuals), vehicle (for vehicles), transit. Before proceeding with the registration of the declaration, it is necessary to clarify its type with a specialist and study all the nuances, the rules for filling out the form.
How to fill out a customs declaration correctly
The rules for filling out the document depend on the type of goods, their quantity and specifics, configuration, whether it is disassembled or assembled, the carrier himself - an individual or legal entity and other nuances.
The customs declaration may be incomplete in cases where, for some reason that does not violate the law, it is impossible to indicate a complete description of the cargo in the document. The legislation provides for the possibility of issuing the so-called incomplete form.
A periodic customs declaration is filled out by those who regularly transport the same type of goods across the border. Most often, such a form is drawn up by participants in foreign economic activity - foreign economic activity. If there is the most complete information about the goods, they are periodically declared.
Three types of declaration are practiced at Russian and foreign customs - written, electronic and oral. The first option is to fill out a regular form on paper. It is necessary to enter the data legibly, it is advisable not to make mistakes and not make corrections, fill in empty columns with dashes.
An electronic customs declaration is filled out online, on a computer, sent directly to the address of the customs office or a specific customs point, or printed and attached to the accompanying documents of the cargo.
An oral customs declaration is, as a rule, a survey of a passenger (individual) by a customs representative. A negative answer to the question whether there are prohibited items or goods for sale in the luggage is not a refusal or a prohibition for a detailed inspection of the luggage by a customs representative. If items that are subject to declaration are found, you will have to fill out a document for passengers of the appropriate sample.
