Registration number of the release of goods in the customs declaration. What is a customs declaration (customs declaration)

Let me remind you that the rules for filling out an invoice are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, column 11 of the invoice must indicate the number of the customs declaration. Here we're talking about about the registration number for goods imported by the importing company into the country for domestic consumption. When exporting, a goods declaration is submitted to customs officers, which is automatically assigned a registration number. It is entered in column “A” of the electronic copy of the goods declaration printed on paper.

If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs. A corresponding notification of registration is received from officials.

Russian props

I would like to draw your attention to the fact that the invoice is used when calculating value added tax, so we are talking about customs declaration of goods in the territory of Russian Federation. Consequently, column 11 of the invoice must indicate the number of the customs declaration issued specifically by the Russian customs authority. The procedure for generating a registration number is established by legal requirements. Namely, the Instructions on the procedure for filling out a declaration for goods, approved by the decision of the CCC dated May 20, 2010 No. 257.

The customs declaration number must contain three elements separated by the delimiter “/”. Please note that spaces between elements are not allowed. Registration number of the customs declaration in practical application looks like this: 10702030/261016/0088410, or, for example, like this: 10502110/220215/0003344.

Composition of the customs declaration number

Now let's look at the content of this long code. In fact, each of his honors is logical and understandable. Knowing the composition of the number, it will be easier to check for correctness. So let's get started:

Element 1. These are eight digits indicating the code of the customs authority where the declaration is registered. In our example, code 10702030 is the number of the customs post of the Vladivostok seaport and 10502110 is the Ekaterinburg customs post (electronic declaration center). It is imperative to remember that all codes of the customs authorities of the Russian Federation have strictly eight digits, the first two of which must be “10”.

Element 2. Here the date of registration at customs is entered in the format: day, month, last two digits of the year. In our example, “261016” means that the declaration was registered on October 26, 2016, and “220215” means on February 22, 2015.

Element 3. This part of the code must have seven characters. Indicates the serial number of the declaration for the goods in the customs authority that registered it. According to the rules, the serial number begins with one in each calendar year, i.e. the very first declaration of the new year will have the serial number 0000001. From the example we see that the declaration registered on February 22 has the serial number 3'344, and from October 26 – 88'410.

note

The customs declaration number is one of the most “popular” invoice details, which is closely checked by tax authorities.

When indicating the number in column 11 of the invoice, it is necessary to check whether the goods for which the invoice is being issued were actually declared in this document. This is necessary primarily to comply with the order of conduct accounting within the company and, of course, for the reliability of the information provided by the importer to the tax office.

Special interest

It is worth noting that the customs declaration number is one of the most “popular” invoice details, which is closely checked by tax authorities.

If an organization cooperates with an unscrupulous supplier or uses fictitious documents, then if such violations are discovered by the fiscal authorities, the company will not only lose the right to deduct VAT, but will also be fined. There is only one recommendation for such cases - to carefully select counterparties for cooperation and carefully check the documents received from them. If an error in the technical documentation is detected in a timely manner, the enterprise will be able to avoid many problems with officials.

Filling out a customs declaration

Column 2 “Sender/Exporter” – information about the person sending the goods in the transport shipping documents is indicated, in accordance with which the movement of products began: the short name and location of the company.

Column 4 “Shipping specifications” – is filled in when using shipping specifications, lists and other similar documents when declaring goods, including those transported unassembled or disassembled, incomplete or unfinished.

note

If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs.

Column 8 “Recipient” - contains information about the person indicated as the recipient of the goods in the transport transportation documents, in accordance with which the transportation of goods was completed: for an organization - its short name and location, as well as short name countries in accordance with the classifier of countries of the world and other parameters.

The customs declaration number 10702030/261016/0088410 must contain three elements separated by the separator sign “/”: customs authority code, registration date, serial number of the customs declaration for goods.

Box 18 “Identification and country of registration vehicle upon departure/arrival” – information about the transport that transported the goods presented to the customs authority for the customs procedure. The exception is transit operations.

Column 20 “Delivery conditions” – information about the delivery conditions if the declared goods are imported to fulfill the contractual obligations of a foreign economic transaction.

Based on invoices, VAT is calculated and offset. Since 2016 gas customs declaration number became its mandatory requisite. Previously, it was approved by Letter of the Federal Customs Service of the Russian Federation No. 15-12/19773 dated June 8, 2006, and Government Decree No. 1137 dated December 26, 2011. and Letter of the Federal Tax Service of the Russian Federation No. AS-4-3/15798 dated August 30, 2013. The name, type of goods and their cost in both documents must be absolutely identical. Discrepancies in the invoice are considered as grounds for the Federal Tax Service to refuse VAT credit.

What is a customs declaration number and why is it on the invoice?

The cargo customs declaration was given the status of a basic accounting and statistical document when processing trade transactions between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored. Violations in the preparation of this document are classified as illegal movement of imports across the Russian border.

When reselling goods manufactured outside of Russia, the customs declaration number must be included in the invoice. It encrypts the following information.

• The number of the branch of the Federal Customs Service that endorsed the document is the first fraction of eight digits.
• The date of compilation is the second fraction. Represents a six-digit number without delimiters. It is written strictly in the sequence: day, month, year.
• The registration number in accordance with the magazine is the third seven-digit fraction.

The customs declaration number is placed in the column adjacent to the country of origin. Inattention when transferring figures is fraught not only with a refusal to offset VAT, but also with verification by two departments at once - the Federal Tax Service and the Federal Customs Service.

Why is it so important to check the customs declaration number?

The number of the cargo customs declaration according to the customs registration journal must match the same data in the document itself and the invoice referring to it. Confusion with the numbers and an error in at least one of them will lead to the refusal of the Federal Tax Service to refund VAT on documents with incorrect specified number. That is why this prop is included in the top ten most dangerous.

Until 2016, for the same purposes, it was not necessary to indicate the customs declaration number - tax authorities checked VAT payers according to other criteria. The rules for compiling and transferring this detail to the invoice have been agreed upon by joint decision Ministry of Finance, Tax and Customs Service.

The meaning of the gas customs declaration number

The declaration number allows you to solve the following tasks.

• Search by customs declaration number in the registration journal.
• Declaration under one declaration, respectively, under one number indicates that the goods belong to one group.
• Different CCD numbers from the same date indicate that the batch of goods is heterogeneous and contains different nomenclature items.

When submitting an invoice to imported goods for VAT refund. Tax service makes reconciliation with colleagues from customs. It is a comparison of data across graphs. Correct transfer of the customs declaration, but putting it in the wrong column is considered a violation. Finding a customs declaration by number in the registration log is not difficult.

For companies using OCH, the use of the “customs declaration number” in the invoice is mandatory, regardless of whether they import goods or not.

Where is the customs declaration number on the invoice?

This detail has its own place – the 11th field of the invoice. It is to this that the number from the main and additional sheets of the declaration is transferred (it must be the same on all sheets of one document). Next to it is indicated the serial number of the goods according to the declaration - column 32.

Due to changes in legislation big role The registration number of the customs declaration began to play. We tell you where to get this detail, where it is located, why it is indicated in the invoice and other documents, and also provides a sample of its writing.

Example

The current form of customs declaration for goods is approved by Appendix No. 2 of the Commission decision Customs Union 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 2018 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:

• 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).

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.

Invalid value

Sometimes 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”:

On the invoice

It is necessary to indicate the registration number of the customs declaration in the invoice in column 11. Since October 1, 2017, it has 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.

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, 2017, 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, 2017, 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.

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Territory of the Russian Federation on this moment is controlled today by a special government body - customs. Exist certain rules moving cargo across the border.

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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It requires the generation of a fairly large number of different documents. One of these is the CCD - customs declaration.

This document is simultaneously used to solve a fairly extensive list of various tasks.

Such a declaration is drawn up directly by the cargo manager. Subsequently, it is checked and certified by a customs officer.

Main purpose of the declaration of this type— confirmation of the presence of a permit to cross the border.

The algorithm for drawing up the document is established by law. It is important to remember that it is necessary to draw up a document both when exporting and when importing.

There is an extensive list of various nuances directly related to the design of this document.

General aspects

Today, regardless of whether any type of cargo is transported across the border, it must be accompanied by special documents.

This rule applies in aviation, when transporting with ordinary cars and via railway.

There is a certain set of papers, the presence of which is strictly required. It is these documents that the customs declaration refers to.

It involves approval by a special customs inspector. There are many nuances associated with drawing up a customs declaration.

Special legislative norms have been established to regulate the process of transporting cargo across the border. All of them will need to be carefully dealt with.

The main issues that will need to be considered in advance include the following:

• necessary terms;
• purpose of the document;
• legal grounds.

Required terms

Before you start filling out a customs declaration, you must study the legal regulations.

But their correct interpretation, as well as correct filling document is only possible if you are familiar with all the terms in advance.

The list of these mandatory ones includes:

• declaration;
• customs;
• export;
• import.

Purpose of the document

The customs declaration itself is a special document that reflects the list of data established by law.

It is used simultaneously to achieve several different goals:

The document itself includes a large number of various numbers, lines - they all reflect detailed information regarding the cargo being transported.

There is a large number various nuances related to the preparation of the declaration.

This regulatory document today includes the following:

It is important to remember that the process of drawing up a declaration involves a large number of different nuances.

It is best to deal with all of them in advance. This will avoid many troubles.

First of all, cargo delays due to delays. It is worth sorting out all the difficulties and other important points in advance.

Decryption of the gas turbine engine

It is most important to understand in advance the decoding of the fields for filling out the customs declaration. This will avoid making standard errors that may occur in various situations.

Workers are required to answer all questions of interest to the person responsible for the cargo.

Customs clearance

It is accompanied by the submission of a package of documents to the customs authority of the Russian Federation, which is established by current legislation.

It is on the basis of this package that the final decision is made on the permissibility/inadmissibility of cargo transit across the country’s border.

One of the important parts customs clearance is the payment of taxes and all kinds of fees.

Invoice number

It is important to remember that the customs declaration number must be reflected on the invoice. In this case, it will be necessary to be guided.

This regulatory document establishes that the number of the customs declaration, visaed by customs, is considered the number of the cargo itself.

It is this that will have to be reflected directly in the document, which is issued for each cargo and consignment separately.

What does the code mean?

The invoice in question must reflect special codes. The list of them is quite extensive, they are all unique.

There is a classifier of customs procedures. It is on the basis of the relevant standards that it will be necessary to fill in the fields for codes.

1010

Code 1010 represents a customs fee. It varies depending on the type of cargo being transported, as well as various other factors. It is best to familiarize yourself with all the nuances in advance.

2010

Code 2010 represents customs duty. It is also established for certain types of goods and is fixed depending on various factors.

Video: how to enter information into a cargo customs declaration

There is an extensive list of various nuances associated with the appointment of such a duty.

Other

The complete list of codes for filling out the declaration includes more than several hundred different digital combinations.

At the moment, all codes can be divided into the following main groups:

• classification of various types of customs procedures;
• codes of features of movement of goods;
• various types of transport, as well as transportation of goods;
• methods for determining customs value;
• other.

If you need to fill out a declaration, you need to familiarize yourself with all the nuances in advance. This will avoid a variety of difficulties.

An important condition for approving the declaration is the correctness of all the information reflected. All codes must be completely accurate. It is best to understand certain nuances in advance.

If for car import

Most often, all sorts of questions arise regarding the temporary import of cars into the territory of the Russian Federation. It is necessary to fill out the declaration.

Where to fill in 1C

The process of drawing up a customs declaration is greatly simplified if carried out in the 1C program.

To fill out the customs declaration, you must do the following:

The filling process is as simple as possible; there are usually no difficulties. The procedure is fully automated.

Sample filling (example)

Today, a declaration of this type is drawn up on a special form. It contains the following numbered columns: