Legislative base of the Russian Federation. National Legal Internet Portal of the Republic of Belarus Decision of the Eurasian Economic Board 289
In accordance with articles 68, 191 and 193 of the Customs Code of the Customs Union, the Board decided:
1. Approve the attached:
The procedure for making changes and (or) additions to the information, ;
the form for correcting the goods declaration;
Instructions for filling out the goods declaration correction form.
2. Make changes to the decisions of the Commission of the Customs Union in accordance with the Appendix.
3. Establish that the introduction of changes and (or) additions to the information specified in the declarations for goods registered by the customs authorities before January 1, 2011, is carried out using customs documents used in the member states of the Customs Union before the specified date.
4. Recognize as invalid:
Decision of the Commission of the Customs Union dated May 20, 2010 No. 255 "On the procedure for making changes and (or) additions to the declaration for goods after the release of goods";
Decision of the Commission of the Customs Union dated May 20, 2010 No. 256 “On the procedure for making changes and (or) additions to the declaration for goods before a decision is made on the release of goods during preliminary customs declaration”;
Decision of the Commission of the Customs Union dated May 19, 2011 No. 639 “On introducing amendments and additions to the Instruction on the procedure for introducing amendments and (or) additions to the declaration for goods after the release of goods”;
Decision of the Collegium of the Eurasian Economic Commission dated June 7, 2012 No. 68 “On Amending the Instruction on the Procedure for Making Amendments and (or) Additions to the Declaration for Goods after the Release of Goods”;
Decision of the Board of the Eurasian Economic Commission dated June 18, 2013 No. 131 “On Amending the Instruction on the Procedure for Making Amendments and (or) Additions to the Declaration for Goods after the Release of Goods”.
Order
making changes and (or) additions to the information,
declared in the goods declaration
(approved by the decision of the Board of the Eurasian Economic Commission
dated December 10, 2013 No. 289)
I. General provisions
1. This Procedure determines the cases and procedure for making changes and (or) additions to the information specified in the declaration for goods (hereinafter referred to as DT).
2. When making changes and (or) additions to the information specified in the DT, the adjustment of the declaration for goods (hereinafter referred to as the KDT) is used, except for the cases specified in clause 9, paragraph two of clause 14, clauses 20 and 26 of this Procedure.
The KDT is filled in in accordance with the Instructions for filling out the form for correcting the declaration for goods, approved by the Decision of the Board of the Eurasian Economic Commission dated December 10, 2013 No. 289.
The KDT is an integral part of the DT, which is subject to changes and (or) additions.
3. Customs operations related to the introduction of changes and (or) additions to the information specified in the DT are carried out in the state - a member of the Customs Union (hereinafter referred to as the Member State), with the customs authority of which the DT is registered, in which changes are made and (or ) additions.
4. On behalf of and on behalf of the declarant, customs operations related to the introduction of changes and (or) additions to the information specified in the DT may be performed by the customs representative upon presentation of documents confirming the authority of the customs representative to perform the relevant customs operations. Documents confirming the authority of the customs representative to carry out customs operations related to the introduction of changes and (or) additions to the information specified in the DT are not submitted if such documents were submitted to the customs authority when submitting the DT, which is amended and (or) supplemented .
II. Making changes and (or) additions to the information declared in the declaration for goods, before the release of goods
5. Changes and (or) additions to the information declared in the DT are carried out on the basis of:
a) permission of the customs authority upon a reasoned written request of the declarant to make changes and (or) additions to the information declared in the DT (hereinafter referred to as the written request), while simultaneously observing the conditions established by paragraph 1 of Article 191 of the Customs Code of the Customs Union (hereinafter referred to as the Code) ;
b) a written request in the case provided for in paragraph 3 of Article 193 of the Code, if it is necessary to enter into the DT information that, by their nature, could not be known to the declarant during the preliminary customs declaration of goods before the importation of goods into the common customs territory of the Customs Union and (or) their presentation the customs authority;
c) the decision taken by the customs authority to adjust the customs value of goods.
6. In the cases specified in subparagraphs "a" and "b" of paragraph 5 of this Procedure, a written application is submitted to the customs authority in which the DT is registered.
A written appeal is drawn up in any form indicating the registration number of the DT, a list of changes and (or) additions to the information declared in the DT, and justifying the need to make such changes and (or) additions.
A duly completed KDT, its electronic copy, as well as documents confirming the changes and (or) additions made to the information declared in the DT, are attached to the written request. If the documents confirming the changes and (or) additions made to the DT were previously submitted to the customs authority during the customs declaration of goods, then when submitting a written request, their re-submission is not required. In the case specified in paragraph 9 of this Procedure, the submission of the KDT and its electronic copy is not required.
If the DT is submitted in the form of an electronic document, the KDT and documents confirming the changes and (or) additions made to the information declared in the DT may be submitted by the declarant using information systems in the manner prescribed by the legislation of the Member States. In this case, the KDT is submitted in the form of an electronic document.
7. Subject to the provisions of paragraphs 3 - 6 of this Procedure, an official of the customs authority (hereinafter referred to as the official), within a period not exceeding the period for the release of goods, registers the CCT by assigning a registration number to it and makes the appropriate entries (makes notes) in the CT and the CCT.
8. In case of non-compliance with the provisions of paragraphs 3 - 6 of this Procedure, the official within a period not exceeding the period for the release of goods, refuses to register the KDT, indicating the reasons for the refusal.
Refusal to register the CTC is made in 2 copies in the form according to Appendix No. 1 either on a separate sheet of A4 format or on the reverse side of the CTC.
If the refusal to register the KDT is drawn up on a separate sheet of A4 format, the official hands over to the declarant 2 copies of the KDT and the documents attached to it, as well as 1 copy of the refusal.
If the refusal to register the CTC is issued on the reverse side of the CTC, the official hands over to the declarant 2 copies of the CTC, one of which is issued the refusal to register the CTC, and the documents attached to it.
On the second copy of the refusal to register the CTC, which remains with the customs authority, the person who received the documents specified in the third and fourth paragraphs of this paragraph, puts down the date and time of their receipt, indicating his surname and initials, as well as his signature.
A copy (copies) of the CTC, copies of the documents attached to it, submitted on paper, as well as the second copy of the refusal, if the refusal to register the CTC was drawn up on a separate sheet of A4 format, remain with the customs authority and are used for customs purposes.
If the KDT is submitted in the form of an electronic document, the refusal is sent to the declarant using the information systems of the customs authority in the manner prescribed by the legislation of the Member States.
9. Changes and (or) additions to the information stated in the DT, subject to the provisions of paragraphs 3-6 of this Procedure, can be carried out by the person who filled out the DT, by hand by crossing out the erroneous information and inscribing the correct information over them in printed characters, if the changes being made and (or) additions do not make the information stated in the DT difficult to read and (or) illegible. It is allowed to make no more than 3 such changes and (or) additions to the information declared in the DT. Changes and (or) additions are made to all copies of the DT. Each change and (or) addition is certified by the signature of the person who filled out the DT, and a seal, if in accordance with the legislation of the Member States such a person must have a seal. In this case, the person who filled out the DT shall submit an electronic copy of the DT with the changes and (or) additions made to it.
In case of non-compliance with the provisions of paragraphs 3-6 of this Procedure, the customs authority refuses to make changes and (or) additions to the information declared in the DT, about which the official makes a corresponding note in a written request, which is handed over to the person who filled out the DT.
10. Introduction of changes and (or) additions to information on the customs value of goods before their release is carried out on the basis of the decision of the customs authority to adjust the customs value of goods, adopted in accordance with the Decision of the Commission of the Customs Union dated September 20, 2010 No. 376 "On the procedures for declaring , control and adjustment of the customs value of goods”. The declarant is obliged, within a period not exceeding the period for the release of goods, to submit to the customs authority duly completed CCT, a customs value declaration (hereinafter referred to as the CVC) and their electronic copies, as well as documents and (or) information confirming payment customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities (hereinafter referred to as customs, other payments), based on the corrected information.
If the DT is submitted in the form of an electronic document, the KDT and the TTP, as well as documents and (or) information confirming the payment of customs and other payments, may be submitted by the declarant using information systems in the manner prescribed by the legislation of the Member States. At the same time, KDT and TPA are submitted in the form of electronic documents.
If the KDT and TTP are duly filled out, the official, within a period not exceeding the period for the release of goods, registers the KPT by assigning a registration number to it and makes appropriate entries (marks) in the DT, KDT and TTP.
In the event that before the expiration of the period for the release of goods, the KDT and TTP are not submitted to the customs authority, as well as documents and (or) information confirming the payment of customs and other payments based on the corrected information, or the submitted KDT and TTP are filled in improperly, the customs authority refuses to release of goods.
III. Making changes and (or) additions to the information specified in the declaration for goods after the release of goods
11. The information specified in the DT is subject to change and (or) addition after the release of the goods:
a) based on the results of customs control or other type of control carried out by the customs authorities within their competence in accordance with the legislation of the Member States, carried out by the customs authority, including in connection with a reasoned request of the declarant to make changes and (or) additions to the information, specified in the DT (hereinafter referred to as the appeal), in the following cases:
adoption by the customs authority of a decision to adjust the customs value of goods in accordance with the Decision of the Commission of the Customs Union dated September 20, 2010 No. 376;
detection false information on the classification of goods, on the country of origin of goods, on compliance with the conditions for granting benefits for the payment of customs duties, as well as on other information, including those entailing a change in the amount of calculated and (or) payable customs and other payments;
detection of non-compliance with the conditions and requirements of the declared customs procedure;
identification of facts of actions with goods in violation of restrictions on the use and (or) disposal of these goods, established in connection with the use of benefits for the payment of customs duties, taxes or in violation of the goals corresponding to the conditions for granting such benefits;
revealing the facts of actions with goods in violation of the restrictions on the use and (or) disposal of these goods established by the legislation of the Member States, with the exception of the case established by paragraph five of this subparagraph;
application (restoration) of the regime of granting tariff preferences or the regime of the most favored nation;
identification of the need to make additions to the information specified in the DT;
identification of inconsistencies between the information specified in the DT and the information contained in the documents submitted during the customs declaration of goods and (or) subject to indication in the DT;
identification of the need to make changes and (or) additions to the entries (marks) in the DT columns filled in by an official;
b) upon the occurrence of circumstances provided for by the customs legislation of the Customs Union and (or) the legislation of the Member States, entailing the introduction of changes and (or) additions to the information specified in the DT after the release of goods, including when:
extension of the term of the customs procedure;
the declarant's refusal to use benefits for the payment of customs duties and taxes;
refusal of the declarant to comply with restrictions on the use and (or) disposal of these goods established by the legislation of the Member States;
payment of import customs duties, taxes in case of partial conditional exemption from payment of import customs duties, taxes in respect of goods placed under the customs procedure of temporary import (admission);
payment of customs duties, taxes, in respect of which a deferral or installment plan for their payment has been granted;
c) based on the results of consideration of complaints against decisions, actions (inaction) of customs authorities and their officials or on the basis of decisions that have entered into legal force judiciary member states.
IV. Making changes and (or) additions to the information specified in the declaration for goods after the release of goods at the initiative of the declarant
12. Changes and (or) additions to the information specified in the DT, after the release of goods at the initiative of the declarant, are carried out on the basis of an application or documents specified in paragraph three of this paragraph, in cases where the application of the declarant is not submitted.
The appeal and documents specified in the third paragraph of this paragraph shall be submitted to the customs authority in which the DT is registered.
The appeal is not submitted in the cases provided for in paragraphs two, five and six of subparagraph "b" of paragraph 11 of this Procedure. At the same time, the declarant shall submit a duly completed KDT, its electronic copy, documents confirming the changes and (or) additions made to the information specified in the DT, and if it is necessary to pay customs or other payments, also documents and (or) information confirming their payment.
13. The appeal is drawn up in an arbitrary written form, unless otherwise provided by this Procedure. The application shall indicate the registration number of the DT, a list of changes and (or) additions to it and the justification for the need to make such changes and (or) additions.
14. A duly completed KDT, its electronic copy, documents confirming the changes and (or) additions made to the information specified in the DT, including documents and (or) information confirming the payment of customs and other payments, and when adjusting the customs value of goods - also TPA and its electronic copy.
If it is necessary to make changes and (or) additions exclusively to entries (marks) in the DT columns filled in by an official, submission of the KDT and its electronic copy is not required.
15. In case of making changes and (or) additions to the information specified in the DT in the form of an electronic document, the appeal, KDT, as well as the TTP when adjusting the customs value of goods, documents confirming the changes and (or) additions, including documents , confirming the payment of customs and other payments, may be submitted by the declarant in the form of electronic documents using information systems in the manner prescribed by the legislation of the Member States.
16. When an application is submitted to the customs authority after the release of goods, the customs authority shall register it indicating the date of submission, including using the information systems of the customs authority.
Consideration by the customs authority of the appeal is carried out in accordance with the legislation of the Member States.
17. The customs authority considering the application or documents submitted in accordance with the third paragraph of paragraph 12 of this Procedure, conducts customs control in the manner prescribed by the Code.
If, during the verification of documents submitted in the form of electronic documents, it is revealed that it is necessary to submit documents on paper confirming the changes and (or) additions made to the information specified in the DT, the declarant is sent a request to submit such documents using information systems of the customs body in the manner prescribed by the legislation of the Member States.
18. The customs authority refuses to make changes and (or) additions to the information specified in the DT in the following cases:
a) the appeal or documents submitted in accordance with paragraph three of clause 12 of this Procedure were received by the customs authority after the expiration of the period provided for in Article 99 of the Code;
b) the requirements provided for in paragraphs 3, 4, 11-15 of this Procedure are not met;
c) during customs control after the release of goods, the customs authority revealed other information than that provided by the declarant for inclusion in the DT and indicated in the appeal or in the documents submitted in accordance with paragraph three of clause 12 of this Procedure.
The customs authority informs the declarant in writing of the refusal to make changes and (or) additions to the information specified in the DT.
19. If there are no grounds for refusing to make changes and (or) additions to the information specified in the DT provided for in paragraph 18 of this Procedure, the official, within the period established in accordance with the legislation of the Member States for considering the application, decides to make changes and (or) additions to the information specified in the DT. Such a decision is made by registering the KDT with the assignment of a registration number to it. At the same time, the official makes the appropriate entries (makes notes) in the customs declaration and the customs declaration, and when adjusting the customs value of goods - also in the customs declaration.
20. If it is necessary to make changes and (or) additions exclusively to the entries (marks) in the columns of the DT filled in by the official, the changes and (or) additions are made to the information indicated in the DT by the official by hand and are certified by a signature and an imprint of a personal numbered seal (if any) with the date of making changes and (or) additions. At the same time, the official makes appropriate changes and (or) additions to the electronic copy of the DT.
A copy of the DT certified by the customs authority with the changes and (or) additions made by the official within a period not exceeding 3 working days from the date the changes and (or) additions were made, is handed over to the declarant against signature or sent by registered mail with acknowledgment of receipt.
Changes and (or) additions to the entries (marks) in the DT columns filled in by the official in the form of an electronic document are carried out by the official using the information systems of the customs authority. DT in the form of an electronic document with amendments and (or) additions, or information on such amendments and (or) additions is sent to the declarant using the information systems of the customs authority in the manner prescribed by the legislation of the Member States.
V. Making changes and (or) additions to the information specified in the declaration for goods after the release of goods at the initiative of the customs authority
21. Introduction of changes and (or) additions to the information specified in the DT after the release of goods at the initiative of the customs authority is carried out on the basis of a decision to make changes and (or) additions to the information specified in the DT (hereinafter referred to as the decision), in the form according to application number 2.
22. The decision is handed over to the declarant against signature or sent by registered mail with acknowledgment of receipt within a period not exceeding 3 business days from the date of its adoption.
23. As a decision, another decision of the customs authority, adopted on the basis of the results of customs control, may be considered, if such a decision contains a requirement to make changes and (or) additions to the information specified in the DT, information about the registration number of the DT, a list of changes and (or) additions made to the information specified in the DT, the grounds for making changes and (or) additions to the information specified in the DT, the deadline for submitting the KDT to the customs authority, and when adjusting the customs value of goods - also the CTA.
24. The declarant, based on the information specified by the customs authority in the decision, within a period not exceeding 10 working days from the date of receipt by the declarant of the decision, submits to the customs authority in which the DT is registered, the information in which is changed and (or) supplemented, the KDT and its electronic copy, and when adjusting the customs value of goods - also the CTA and its electronic copy, and in case of payment of customs and other payments - also documents and (or) information confirming their payment.
The term for submission by the declarant to the customs authority of the said documents and information may exceed 10 working days from the date of receipt by the declarant of the decision, if this is provided for by the legislation of the Member States, if the introduction of changes and (or) additions to the information specified in the DT entails payment of customs and other payments.
The official checks the correctness of filling in the KDT, and when adjusting the customs value of goods - also the TTP. If the CTC, and when adjusting the customs value of goods - also the CTC, are duly filled out, the official, within a period not exceeding 5 working days from the day following the day of submission to the customs authority of the CTC, registers the CTC by assigning a registration number to it and makes the appropriate entries (makes notes) in the DT and KDT, and when adjusting the customs value of goods - also in the TTP.
In case of making changes and (or) additions to the information specified in the DT in the form of an electronic document, the CCT, and when adjusting the customs value of goods - also the TTP, documents confirming the payment of customs and other payments may be submitted by the declarant in the form of electronic documents with using information systems in the manner prescribed by the legislation of the Member States.
25. If the CTC was not submitted to the customs authority, and when adjusting the customs value of the goods - also the CTC or the submitted CTC and (or) CTC are filled in improperly, they are filled in by an official.
The official sends to the declarant the appropriate copies of the CCT, and when adjusting the customs value of the goods - also the CTC within a period not exceeding 15 working days from the date of receipt by the customs authority of the postal item with a note that the decision was not delivered to the addressee or the expiration of the deadlines established by the first paragraph or the second paragraph of clause 24 of this Order.
The term for sending to the declarant the relevant copies of the CCT, and when adjusting the customs value of goods - also the CTC may exceed the period established by paragraph two of this paragraph, if it is provided for by the legislation of the Member States, if the introduction of changes and (or) additions to the information specified in DT, entails the payment of customs and other payments.
In case of making changes and (or) additions to the information indicated in the DT in the form of an electronic document, the customs authority may send the CTC to the declarant, and in case of adjusting the customs value of goods - also the CTA in the form of electronic documents using the information systems of the customs authority in the manner established the legislation of the Member States.
26. The introduction of changes and (or) additions exclusively to entries (marks) in the columns DT filled in by an official is carried out in accordance with paragraph 20 of this Procedure.
Application No. 1
(or) additions to the information,
declared in the goods declaration
(the form)
in the registration of the adjustment of the goods declaration
to the goods declaration No. ______________________________________________,
filed by ________________________________________________________________,
(name of the declarant or customs representative)
application of the declarant (customs representative)
from "___" _________ 20___ No. ___
Application No. 2
to the Procedure for Making Changes and
(or) additions to the information,
declared in the goods declaration
(the form)
Solution
on making changes and (or) additions to the information specified in the declaration for goods
from "___" _________ 20___
Based on paragraph _________ of subparagraph _________ of paragraph 11 of the Procedure
making changes and (or) additions to the information specified in the declaration
for goods approved by the Decision of the Board of the Eurasian Economic
(grounds for making changes and (or) additions to the information specified in
goods declarations)
the following changes and/or additions must be made:
| No. p / p | Registration number of the goods declaration | Item number | Number of the column / subsection of the column | Previously provided information | Changed and (or) supplemented information |
|---|---|---|---|---|---|
No later than ____________________________________________________________
(the period is indicated in accordance with paragraph 24 of the Procedure for making
changes and (or) additions to the information specified in the declaration
for goods)
the declarant must submit an amendment to the goods declaration and
its electronic copy, in case of adjustment of the customs value
goods - also a customs value declaration and its electronic copy,
and in case of payment of customs duties, taxes and other payments, collection
which are entrusted to the customs authorities - also documents and (or)
information confirming their payment.
representative)) decisions)
________________________________________________________________________
solutions by mail)
mail solution)
Approved
Board decision
Eurasian Economic Commission
dated December 10, 2013 No. 289
Goods Declaration Correction Form
(main sheet (KDT1))
(additional sheet (KDT2))
Instruction
on filling out the form for correcting the declaration for goods
(approved by the Decision of the Board of the Eurasian Economic Commission dated December 10, 2013 No. 289)
1. This Instruction defines the rules for filling out the form for correcting the declaration for goods (hereinafter referred to as the KDT) used when making changes and (or) additions to the information specified in the declaration for goods (hereinafter referred to as the DT).
2. KDT consists of the main sheet and additional sheets (hereinafter, respectively - KDT1, KDT2) of A4 format and is an integral part of the DT, in which appropriate changes and (or) additions are made.
Changes and (or) additions to information about one product are carried out using KDT1.
Changes and (or) additions to information about two or more goods declared in one DT are carried out using KDT 1 and the required number of KDT 2. Each KDT2 may be amended and (or) supplemented with information on no more than three goods.
3. KDT should not contain erasures, blots and corrections.
4. The number of completed copies of the KDT and the procedure for their distribution correspond to the number of copies and the procedure for distributing the DT established by the Instruction on the procedure for filling out a declaration for goods, approved by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257 (hereinafter referred to as the Instruction for filling out the DT).
5. The KDT is filled in for the goods declared in the DT, information about which is changed and (or) supplemented.
6. In the Republic of Belarus, the following columns of the CTC must be filled in: 1 - 9, 11 - 15, 15 (a, b) - 17, 17 (a, b) - 30, 45a, 54 (except for the case of filling in the CTC by an official customs authority), as well as columns "A", "C" and "D".
If information about goods is changed and (or) supplemented, then in relation to these goods the following columns of the CTC are additionally filled in: 31 - 45, 46 - 47, as well as column "B" (if the introduction of changes and (or) additions to the information, specified in the DT affects the amount of customs duties, taxes and other payments payable, the collection of which is entrusted to the customs authorities (hereinafter - customs, other payments), or concerns documents confirming the payment of customs, other payments).
If the information in any column of the DT is not changed and (or) is not supplemented, the information indicated in the corresponding column of the DT is transferred to the KDT. If the information about the goods does not change and (or) is not supplemented, then in column 5 of the KDT the number "0" is indicated.
7. In the Republic of Kazakhstan and in the Russian Federation, the following columns of the KDT are mandatory to be filled in: 1, 3, 5, 7, 14, 45a, 54 (except for the case when the KDT is filled in by an official of the customs authority), "A" and "D", as well as columns of the KDT corresponding to the columns of the DT, in which changes and (or) additions are made.
8. The columns of the KDT are filled in in accordance with the procedure for filling out the columns of the DT, established by the Instructions for filling out the DT, with the exception of individual columns of the KDT, the features of filling which are established this Instruction.
9. When making changes and (or) additions to the information specified in the columns DT, all information from the column DT is transferred to the corresponding column of the KDT, taking into account the changes and (or) additions, unless otherwise provided in accordance with this Instruction the procedure for filling in individual columns of the KDT.
10. Columns 3, 12, 32, 44, 45, 45a, 46, 47, "B", 54, as well as column "A" of the KDT are filled in taking into account the following features:
1) column 3. "Forms"
In the first subsection of the column, the total customs value of goods as the sum of the values indicated in the first subsection of column 45 of the CCT1 and CCT2 and the values indicated in column 45 of the main and additional sheets DT, for goods, the customs value of which has not changed.
In the second subsection of the column, the value of the customs value of goods is indicated, indicated:
in column 12 DT, if changes and (or) additions to information on the customs value of goods are made for the first time;
in the first subsection of column 12 of the previous CCT, if changes and (or) additions to the information on the customs value of goods were made earlier.
If the information on the customs value is not changed and (or) is not supplemented, the second subsection of column 12 of the KDT is not filled in;
3) column 32. "Goods"
The information specified in column 44 of the DT is transferred to the column, taking into account the changes and (or) additions made, as well as information about the documents confirming the changes and (or) additions made, in accordance with the procedure for filling out column 44 of the DT, established by the Instructions for filling out DT;
5) column 45. "Customs value"
| 45 Customs value | |||
|---|---|---|---|
In the first subsection of the column, the value of the customs value of the goods, determined in accordance with the customs legislation of the Customs Union (taking into account the changes and (or) additions to the information specified in the DT), in the currency of the state - a member of the Customs Union, to the customs authority of which served by KDT.
In the second subsection of the column, the value of the customs value of the goods in the currency of the state - a member of the Customs Union, to the customs authority of which the CCT is submitted, is indicated in digital characters, indicated:
in column 45 DT, if changes and (or) additions to information on the customs value of goods are made for the first time;
in the first subsection of column 45 of the previous CCT, if changes and (or) additions to the information on the customs value of the goods were made earlier;
6) box 45a. "Change Code"
| 45a Change code |
|---|
The column indicates an eight-digit numeric code according to the following scheme:
-/-/-/-/-/-/-/-,
element 1 - the stage of making changes and (or) additions to the information specified in the DT:
0 - before the release of goods;
1 - after the release of goods;
element 2 - the circumstances that served as the basis for making changes and (or) additions to the information specified in the DT:
0 - request of the declarant to make changes and (or) additions to the information specified in the DT;
1 - results of verification of documents and information;
2 - results of additional check;
3 - results of consideration of complaints against decisions, actions (inaction) of customs authorities and their officials;
4 - results of a desk customs check;
5 - results of the field customs inspection;
6 - decisions of the judicial authorities of the member states of the Customs Union that have entered into legal force;
element 3 - change and (or) addition of information specified in the DT in relation to the quantity (weight) of goods:
1 - technical errors (incorrect indication of units of measurement, errors in coded information, etc.);
2 - non-compliance of the actual quantity and (or) weight of goods with the quantity and (or) weight of goods specified in the DT and (or) stipulated by the terms of the foreign economic transaction, including with the simultaneous detection of technical errors;
element 4 - change and (or) addition of information specified in the DT about the country of origin of goods and (or) tariff preferences:
0 - no changes and (or) additions;
1 - identification of false information about the country of origin of goods;
2 - detection of non-compliance with the conditions for granting tariff preferences;
3 - provision of tariff preferences after the release of goods based on the results of consideration of complaints against decisions, actions (inaction) of customs authorities and their officials or on the basis of decisions of judicial authorities of the Member States of the Customs Union that have entered into force;
4 - restoration of tariff preferences after the release of goods at the request of the declarant or customs representative for the restoration of tariff preferences;
element 5 - changing the information specified in the DT in relation to the classification code of the goods according to the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union:
0 - no changes;
1 - detection of incorrect classification of goods according to the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union;
element 6 - change and (or) addition of information specified in the DT in relation to the customs value of goods:
0 - no changes and (or) additions;
1 - technical errors (typos, arithmetic errors, including those due to incorrect application of the exchange rate);
2 - errors in relation to additional accruals (deductions), including the simultaneous detection of technical errors;
3 - errors in the choice of the method for determining the customs value and (or) the basis for calculating the customs value of goods, including the simultaneous detection of technical errors or errors in relation to additional charges (deductions);
element 7 - change and (or) addition of information specified in the DT in respect of calculated (paid) customs and other payments:
0 - no changes and (or) additions;
1 - detection of non-compliance with the conditions for granting tariff privileges (privileges for the payment of customs duties), privileges for the payment of taxes, customs fees;
2 - detection of facts of actions with goods in violation of restrictions on the use and (or) disposal of these goods, established in connection with the use of benefits for the payment of customs duties, taxes, or in violation of the goals corresponding to the conditions for granting such benefits;
3 - refusal of the declarant to use benefits for the payment of customs duties and taxes;
4 - payment of import customs duties, taxes in case of partial conditional exemption from payment of import customs duties, taxes in respect of goods placed under the customs procedure of temporary importation (admission), including in case of non-compliance with the conditions of full conditional exemption from payment of import customs duties, taxes, either after the expiration of the period of full conditional exemption from payment of import customs duties and taxes, or in connection with the refusal of the declarant from full conditional exemption from payment of import customs duties and taxes;
5 - payment of customs duties, taxes, in respect of which a deferment (installment plan) for their payment was granted;
6 - the occurrence of other circumstances (events) in which the deadline for payment of customs duties, taxes, customs fees, interest and (or) penalties;
7 - indication after the release of goods of information about the use by the payer of benefits for the payment of customs duties in connection with the submission to the customs authority of documents that are the basis for granting such benefits;
8 - other changes and (or) additions to the information specified in the DT on the calculated (paid) customs duties and taxes;
9 - change and (or) addition of information specified in the DT on the payment of other payments;
element 8 - change and (or) addition of other information specified in the DT:
0 - no changes and (or) additions;
1 - detection of non-compliance with the conditions of the declared customs procedure and (or) restrictions on the use and (or) disposal of goods, as well as non-completion of the customs procedure within the prescribed period;
2 - extension of the term of the customs procedure;
3 - change and (or) addition of information specified in the DT on the provided security for the payment of customs duties and taxes;
4 - other grounds.
All elements are specified through the separator sign "/", spaces between elements are not allowed;
7) column 46. "Statistical cost"
The columns "Type", "Basis of accrual", "Rate", "Amount" and "SP" are filled in in accordance with the procedure for filling in the corresponding columns of column 47 of the DT, established by the Instructions for filling out the DT, taking into account the following features.
In the column "SP" the code "VU" is indicated in the following cases:
upon payment of a payment for which a deferral has been granted;
upon payment of a payment in respect of which a payment privilege was granted;
upon payment of a payment in respect of which an installment plan was granted for the last period;
when paying a payment in respect of goods placed under the customs procedure of temporary importation (admission) with partial conditional exemption from payment of import customs duties, taxes for the last period, if the actually paid (collected) amount of payment for the period of application of partial conditional exemption from payment of import customs duties , taxes will be equal to the amount of this payment, calculated in the amount payable, as if the goods were placed under the customs procedure for release for domestic consumption.
With regard to goods placed under the customs procedure of temporary importation (admission), in case of violation of the conditions of full conditional exemption from payment of import customs duties and taxes, or the commencement of the application of partial conditional exemption from payment of import customs duties and taxes, or refusal to use benefits or commit actions with goods in violation of the restrictions on the use and (or) disposal of these goods established in connection with the use of such benefits, the column is filled in in accordance with the procedure for filling out column 47 of the DT, established by the Instruction for filling in the DT, with partial conditional exemption from payment of import customs duties , taxes in respect of goods placed under the customs procedure of temporary importation (admission);
9) column "B". "Counting Details"
The column is filled in if the introduction of changes and (or) additions to the information specified in the DT affects the amount of customs and other payments payable or concerns information about documents confirming the payment of customs and other payments.
The column indicates information on the payment (collection) of customs and other payments for all goods, information about which is indicated in the DT, which is amended and (or) supplemented, taking into account the following features:
the amount of customs, other payment is rounded off according to mathematical rules:
in the Republic of Belarus - up to 2 decimal places when calculating and paying the export customs duty in US dollars, up to a whole number - in other cases;
in the Republic of Kazakhstan - up to an integer;
in the Russian Federation - up to 2 decimal places.
The column "Type" indicates the code of the type of customs, other payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 "On classifiers used for filling out customs declarations.
The column "Amount" indicates the total amount of the customs, other payment payable for all goods, information about which is indicated in the DT, taking into account the changes and (or) additions. If the total amount of the customs, other payment payable in respect of all goods, information about which is indicated in the DT, after changing and (or) supplementing the information is 0, the number “0” shall be indicated in the “Amount” column.
The column "Previous amount" shall contain the total amount of the customs, other payment, indicated:
in column "B" of the DT, if changes and (or) additions to the information on the payment (collection) of customs and other payments are made for the first time;
in column "Amount" of column "B" of the previous KDT, if changes and (or) additions to the information on payment (collection) of customs and other payments were made earlier.
In the column "Changes" indicate the difference between the values indicated in the columns "Amount" and "Previous amount". If the value indicated in the "Amount" column is less than the value indicated in the "Previous amount" column, a minus sign "-" is indicated in the "Changes" column in front of the received value.
If the value indicated in the “Change” column is different from 0, in relation to each such type of customs, other payment in the column “Number and date of payment order”, a separate line (separate lines) shall indicate information in the context of documents confirming the payment of such payment, in in accordance with the procedure for filling in column "B" of the DT, established by the Instructions for filling in the DT, taking into account the following features:
if, in connection with the introduction of changes and (or) additions to the information specified in the DT, a customs or other payment is subject to additional payment, the column "Number and date of the payment order" reflects information on the actual payment of additionally accrued amounts of customs or other payment in the context payment documents in accordance with which the payment was made;
in the event that in connection with the introduction of changes and (or) additions to the information specified in the DT, the customs, other payment is refundable (in the column "Change" the value is indicated with a minus sign "-"), in the column "Number and date of the payment order » reflects information on the refundable amount of the customs, other payment in the context of payment documents, in accordance with which the payment (collection) of the refundable payment was made. At the same time, in element 2 of the column “Number and date of the payment order”, the amount of the paid customs, other payment is indicated with a minus sign “-”.
If it is necessary to make changes and (or) additions to the information on documents confirming the payment of customs and other payments (elements 4-7 of column "B" DT), in the column "Number and date of payment order" the information is indicated in two lines:
the first line indicates the information transferred from column “B” of the DT, indicating in element 2 the amount with a minus sign “-”;
the second line shall contain information, taking into account the changes and (or) additions made in accordance with the procedure for filling out column "B" of the DT, established by the Instructions for filling out the DT.
The column "CS" indicates the method of payment of customs, other payments in accordance with the classifier of methods of payment of customs and other payments, the collection of which is entrusted to the customs authorities, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378;
10) box 54. "Place and date"
| 54 Place and date |
|---|
In the column on a new line, information about the person who filled out the KDT is indicated.
Number 1 shall indicate the number of the document certifying the inclusion of the person in the register of customs representatives, if the KDT is filled in by the customs representative, as well as the date and number of the agreement between the customs representative and the declarant.
Information under number 1 is not indicated if the KDT is filled in by the declarant indicated in column 14 of the DT.
Additionally, number 1 indicates:
in the Republic of Belarus - taxpayer identification number (TIN);
in the Russian Federation - the taxpayer identification number (TIN) and through the delimiter sign "/" the code of the reason for registration (KPP) of the customs representative, while if its separate subdivision acts on behalf of the customs representative, the code of the reason for registration (KPP) is affixed assigned to the location of this unit.
Number 2 indicates the surname, name, patronymic individual who filled out the KDT, the number and date of issue of the document proving his identity (as well as the name of such a document - for the Russian Federation), the position held in the staff of the declarant or customs representative and the contact phone number.
In the Republic of Belarus, if the KDT under an agency agreement between the declarant and the customs representative is filled in by an employee of this customs representative who is a specialist in customs clearance who are on the staff of the customs representative, under number 2, the number is additionally indicated qualification certificate specialist in customs clearance of such an employee.
Number 3 indicates information about the document certifying the authority of the person who filled out the KDT:
number and date of the document certifying the authority of the head of the declarant or customs representative, if the KDT is filled in by such a head;
the number and date of issue of the power of attorney to perform actions on behalf of the declarant or customs representative, as well as the validity period of the power of attorney (if there is such a fixed period), if the KDT is filled in by an employee of the declarant or customs representative.
In the Republic of Belarus, number 4 indicates the outgoing registration number of documents in accordance with the system (regulations) for accounting for outgoing documents of the declarant or customs representative.
When submitting the CTC in writing in column 54 of the CTC1 and after all columns of the CTC2, the person who filled out the CTC puts his signature, the date of filling in the CTC and certifies the information specified in the CTC with a stamp of the declarant or customs representative, if in accordance with the legislation of the Member States The customs union declarant or customs representative must have a seal.
When submitting the CTC in the form of an electronic document, the certification of the information specified in the CTC is carried out in the manner prescribed by the legislation of the states - members of the Customs Union;
11) column "A"
| BUT |
|---|
The first line of the column indicates the registration number of the KDT according to the following scheme:
XXXXXXXXXX/XXXXXXX/XXXXXXXX,X
-----------------------/-,
element 1 - registration number of the DT, the information in which is changed and (or) supplemented;
element 2 - serial number KDT to DT, the information in which is changed and (or) supplemented (starting from the number "01" for the first KDT for this DT, "02" - for the second, "03" - for the third, etc.).
Under the registration number of the CTC in column "A" of the CTC1, the official of the customs authority shall indicate the date, and in case of making changes and (or) additions before the release of goods, the time of submission of the declarant's application for making changes and (or) additions to the information specified in DT, or the date of submission of the CDT in cases where the declarant's request for amendments and (or) additions to the information specified in the DT is not required.
When submitting the KDT in writing, all entries made in column "A" are certified by the signature official the customs authority that registered the KDT, with an imprint of a personal numbered seal.
When submitting the KDT in the form of an electronic document, the certification of entries made in column "A" is carried out in the manner prescribed by the legislation of the states - members of the Customs Union.
Appendix
to the Decision of the Board
Eurasian Economic Commission
dated December 10, 2013 No. 289
changes,
included in the Decisions of the Commission of the Customs Union
1. In the Instruction on the procedure for filling out a declaration for goods, approved by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257:
a) in subparagraph 45 of paragraph 15:
in the thirtieth paragraph (after the table), delete the last sentence;
in paragraph thirty-four (after the table), delete the last sentence;
in paragraph thirty-fifth (after the table) the last sentence shall be deleted;
in paragraph thirty-six (after the table), delete the last sentence;
in paragraph thirty-seven (after the table):
the words “the number of stages in accordance with the staged payment schedule” shall be replaced by the words “the number of periods in accordance with the payment schedule”;
delete the last sentence;
in paragraph thirty-eight (after the table), delete the last sentence;
the fortieth paragraph (after the table) is recognized as invalid;
in paragraph fifty-seven (after the table) the sign "." replace with ";";
the last paragraph after the words “in accordance with” shall be supplemented with the word “customs”;
b) in subparagraph 4 of paragraph 43:
the fourth paragraph shall be stated in the following wording:
“information is indicated on the introduction of changes and (or) additions to the information declared in the DT before the release of goods in the form of an entry: “Columns have been adjusted: __________” (indicating the serial number of the goods and the numbers of the DT columns in which changes and (or) addenda), which is certified by the signature of the official and the imprint of a personal numbered seal.”;
Paragraphs sixteenth and seventeenth shall be replaced by the following paragraphs:
“information on the introduction of changes and (or) additions to the information declared in the DT after the release of goods in the form of a record: “Columns have been adjusted: _________” (indicating the serial number of the goods and the numbers of the DT columns in which changes and (or) additions have been made ), which is certified by the signature of an official and an imprint of a personal numbered seal;
information on the security provided (accepted by the customs authority) for the payment of customs duties, taxes, special, anti-dumping, countervailing duties, which may be additionally charged. Such information is generated in the following way:
element 1 - indicates the basis for providing security for the payment of customs duties, taxes, special, anti-dumping, countervailing duties by affixing one of the following digital designations:
"1" - if, in accordance with Article 63 of the Code, security for the payment of customs duties, special, anti-dumping or countervailing duties is provided (accepted by the customs authority) in the absence of documents confirming the country of origin of the goods, or if there are signs that the submitted documents are drawn up improperly and (or) contain false information;
"2" - if, in accordance with Article 69 of the Code, security for the payment of customs duties and taxes is provided (accepted by the customs authority) when the customs authority conducts an additional verification of the customs value of goods;
"3" - if, in accordance with Article 198 of the Code, security for the payment of customs duties and taxes is provided (accepted by the customs authority) when the customs authority decides on the need to examine samples or specimens of goods, detailed technical documentation or conduct an examination in order to verify the accuracy of the information specified in DT or other documents submitted to the customs authorities;
"4" - if the security for the payment of customs duties, taxes, special, anti-dumping, countervailing duties is provided (accepted by the customs authority) in other cases established by the legislation of the member states of the Customs Union;
element 2 - the code of the method of ensuring the payment of customs duties, taxes, special, anti-dumping, countervailing duties is indicated in accordance with the classifier of methods for ensuring the payment of customs duties and taxes;
element 3 - indicates the amount of security for the payment of customs duties, taxes, special, anti-dumping, countervailing duties;
element 4 - indicate the number of the document confirming the provision (acceptance by the customs authority) of security for the payment of customs duties, taxes, special, anti-dumping, countervailing duties;
element 5 - indicates the date of the document confirming the provision (acceptance by the customs authority) of security for the payment of customs duties, taxes, special, anti-dumping, countervailing duties.
All elements are specified without spaces and are separated by a dash "-".
This column may contain other information not provided for by this subparagraph that is necessary to clarify the description of the security provided (accepted by the customs authority) for the payment of customs duties, taxes, special, anti-dumping, countervailing duties in connection with the use of this security, if this is provided for by the legislation of the states - members of the Customs Union;”;
c) Section XII shall be declared invalid.
a) in the Procedure for the control of the customs value of goods, approved by the said Decision:
in paragraph 8:
in the first paragraph, the words "in the prescribed manner" shall be replaced by the words "in accordance with the Procedure for declaring the customs value of goods, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 376,";
in the second paragraph, the words "in the prescribed manner" shall be deleted;
in paragraph 9:
in the second paragraph, the words "in accordance with the established procedure" shall be replaced by the words "in accordance with the Procedure for declaring the customs value of goods";
“The decision to adjust the customs value of goods is considered as a decision to make changes and (or) additions to the information declared in the declaration for goods.”;
in the first paragraph of clause 10 the words "in the prescribed manner" shall be replaced by the words "in accordance with the Procedure for adjusting the customs value of goods, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 376,";
in paragraph 13:
the words "in accordance with the established procedure" shall be replaced by the words "in accordance with the Procedure for declaring the customs value of goods";
the word “transferred” shall be replaced by the word “delivered”;
in paragraph 16:
in the first paragraph, the words "in due course" shall be deleted;
add the following paragraph:
“The calculation of the amount of security for the payment of customs duties and taxes is drawn up by an official in accordance with Appendix No. 4 to the Procedure and is handed over (sent) to the declarant (customs representative) along with the decision to conduct an additional check.”;
in paragraph 17:
Paragraph two shall be amended as follows:
“Information about the security provided (accepted by the customs authority) for the payment of customs duties and taxes is indicated by the official in the declaration for goods in accordance with the Instruction on the procedure for filling out a declaration for goods, approved by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257.”;
add the following paragraph:
“Further actions are carried out by an official in accordance with the Instruction on the procedure for processing a refusal to release goods, approved by the Decision of the Customs Union Commission dated May 20, 2010 No. 262. At the same time, an additional check by the customs authority is not carried out.”;
in the first paragraph of clause 20 the words "in the prescribed manner" shall be replaced by the words "in accordance with the Procedure for declaring the customs value of goods";
Paragraph two of paragraph 21 shall be supplemented with the following sentence:
“The decision to adjust the customs value of goods is considered as a decision to make changes and (or) additions to the information specified in the declaration for goods.”;
Paragraphs 22 and 23 shall be stated as follows:
“22. When making a decision to adjust the customs value of goods, an official in accordance with the Procedure for declaring the customs value of goods shall make appropriate notes in the customs value declaration (declaration for goods) and draw up a decision to adjust the customs value of goods in two copies in accordance with Appendix No. 1 to the Procedure, one of which remains with the customs authority, the other is handed over (sent) to the declarant (customs representative) in accordance with the Procedure for making changes and (or) additions to the information specified in the declaration for goods, approved by the Decision of the Board of the Eurasian Economic Commission dated December 10, 2013. No. 289.
In the decision to adjust the customs value of goods, the official shall indicate the customs value of goods and the method of its determination in accordance with Articles 4-10 of the Agreement, as well as the details of the relevant sources of information.
23. The declarant (customs representative), in accordance with the Procedure for adjusting the customs value of goods, adjusts the customs value of goods, based on the value of the customs value of goods indicated by the official in the decision to adjust the customs value of goods, pays customs duties, taxes calculated taking into account the adjusted customs value goods.";
paragraph 24 shall be deleted;
Paragraphs 27 and 28 shall be stated as follows:
“27. If, during the customs value control after the release of goods, false information about the customs value of goods, including an incorrect choice of the method for determining the customs value of goods and (or) an incorrect determination of the customs value of goods, is discovered, the customs authority shall take a decision to correct the customs value of goods.
The decision to adjust the customs value of goods is drawn up in accordance with Appendix No. 1 to the Procedure, unless otherwise provided by the legislation of the Member States of the Customs Union, and is considered as a decision to make changes and (or) additions to the information specified in the declaration for goods.
The decision to adjust the customs value of goods is brought to the attention of the declarant (customs representative) in accordance with the rules provided for in the Procedure for making changes and (or) additions to the information specified in the declaration for goods, in order to send a decision to make changes and (or) additions to the information, specified in the goods declaration.
28. The declarant (customs representative), in accordance with the Procedure for adjusting the customs value of goods, adjusts the customs value of goods, and also pays customs duties and taxes calculated taking into account the adjusted customs value of goods.”;
paragraph 29 shall be deleted;
Annex No. 1 shall be stated in the following wording:
"Appendix No. 1
to the Procedure for Customs Control
the cost of goods
(as amended by the Decision of the Board
Eurasian Economic Commission
dated December 10, 2013 No. 289)
Solution
on the adjustment of the customs value of goods
from "___" _______ 20___
We inform you that in accordance with Article 68 of the Customs Code of the Customs Union, the customs authority has taken a decision to adjust the customs value of goods declared in the declaration for goods No. ________________________, in connection with
| Item Number | Rationale for the decision |
|---|---|
The customs value of goods must be determined in accordance with the Agreement on determining the customs value of goods transported across the customs border of the Customs Union dated January 25, 2008, based on the following information:
In accordance with Article 191 of the Customs Code of the Customs Union, you need to make the following changes and (or) additions to the goods declaration:
_____________________________________________ _________ ________________
(Full name of the representative of the declarant (customs officer (signature) (date of receipt
representative)) decisions)
________________________________________________________________________
(postal address for sending the decision - indicated when sending
solutions by mail)
___________________________________ ____________________________________
(date of sending the decision by mail) (full name and signature of the official
the customs authority that sent
mail solution)
______________________________
* A period is indicated that does not exceed the terms for the release of goods established in Article 196 of the Customs Code of the Customs Union, when making a decision before the release of goods, or the period established by the legislation of the Member States of the Customs Union, when making a decision after the release of goods.
** Indicated when making a decision after the release of goods, including the results of an additional inspection, unless a different period is established by the legislation of the Member States of the Customs Union.”;
in Appendix No. 2, the words “fill in the form-correction of the customs value and customs payments and” shall be excluded;
add Appendix No. 4 with the following content:
"Appendix No. 4
to the Control Procedure
customs value of goods
Collateral calculation
payment of customs duties, taxes
according to the declaration for goods No. _________
| Sheet No. | ||||||
|---|---|---|---|---|---|---|
| Total: the amount of security under the goods declaration | ||||||
| Quantity of goods for which collateral is required | ||||||
| Marking and quantity of goods, | Item No. | Product code | ||||
| product description, name | ||||||
| manufacturer | Country of origin | Net weight (kg) | ||||
| goods | ||||||
| Customs value declared by the declarant | ||||||
| Sources of information for choosing the basis for calculating the amount of collateral | ||||||
| Basis for calculating the amount of security (in national currency): per item/total amount | ||||||
| Collateral calculation | The amount of customs duties, taxes paid by the declarant (in accordance with the declaration for goods) | |||||
| View | Accrual basis | Bid | Amount 1 | View | Amount 2 | |
| Total (sum 1) | Total (sum 2) | |||||
| Total amount of security for the goods (amount 1 - amount 2) | ||||||
b) in the Procedure for adjusting the customs value of goods, approved by the said Decision:
Paragraph 1 shall be amended as follows:
"one. This Procedure was developed on the basis of the Customs Code of the Customs Union (hereinafter referred to as the Code) and the Agreement on determining the customs value of goods transported across the customs border of the Customs Union dated January 25, 2008.”;
in paragraph 3:
in the second paragraph, the words “drawn up in accordance with the established procedure” shall be deleted;
the third paragraph shall be stated in the following wording:
"- making changes and (or) additions to the information specified in the declaration for goods, using the adjustment of the declaration for goods (hereinafter referred to as the KDT)";
in paragraph 5, the words “When filling out the CCC” shall be replaced by the words “When adjusting the customs value of goods”;
in paragraph 7 the words "in the state - a member of the Customs Union" shall be replaced by the words "the legislation of the states - members of the Customs Union";
in paragraph 8, the word "KTS" shall be replaced by the word "KDT";
in paragraph 9:
the words "KTS form" shall be replaced by the word "KDT form";
the second proposal shall be amended as follows: “The corresponding copies of the KDT and DTS are sent to the declarant (customs representative) within the time period established by the Procedure for making changes and (or) additions to the information specified in the declaration for goods, approved by the Decision of the Board of the Eurasian Economic Commission dated December 10, 2013 city No. 289.”;
paragraphs 10 - 12, sections III and IV to be recognized as invalid;
Annexes No. 1 and 2 shall be excluded.
Document overview
Set new order making changes and additions to the information specified in the declaration for goods (DT).
There are cases when changes are allowed before the release of goods and after it. Adjustment is possible, including on the basis of a decision taken by the customs authority to adjust the customs value of goods.
To make changes, as before, an adjustment of the declaration for goods (KDT) is used. Its new form has been approved. The order of its filling is given. KDT to electronic DT can also be submitted in the form of an electronic document.
When adjusting the customs value, the CTC is applied instead of the CCC.
In some cases, changes can be made without the use of KDT. So, errors in DT can be corrected manually (incorrect data are crossed out and the correct ones are inscribed above them). However, no more than 3 such changes are allowed. Each of them must be certified by signature and seal.
The procedure for making changes after the release of goods at the initiative of the customs authority is prescribed.
Corresponding changes have been made to the procedure for filling in the DT, control and adjustment of the customs value of goods. The procedure for generating information on the provided security for the payment of customs duties and taxes has been established.
Information in the DT registered before January 1, 2011 is corrected using the customs documents used in the member countries of the Customs Union before this date.
Article 191 “Change and addition of information declared in the customs declaration” was devoted to the introduction of amendments and additions to the information declared in the DT in the Customs Code of the Customs Union. All technical issues were regulated by Decisions of the Commission of the Customs Union No. 255 dated May 20, 2010 “On the procedure for introducing changes and (or) additions to the declaration for goods after the release of goods” and No. 256 dated May 20, 2010 “On the procedure for introducing changes and (or) additions to declaration for goods before a decision is made on the release of goods during preliminary customs declaration”, Decision of the Board of the Eurasian Economic Commission dated December 10, 2013 No. Union and the Board of the Eurasian Economic Commission.
What has changed for foreign trade participants and customs authorities in terms of changing information in the customs declaration since January 01, 2018? Questions about this are already emerging, but the practice has not yet developed. We will try to understand this issue step by step in this article.
Change of provisions in the EAEU Customs Code.
Article 112 of the Customs Code of the EAEU has become more voluminous, its new provisions are of a different nature: from short stories to editorial clarifications. In my opinion, the changes in paragraph 1 are the most interesting changes in Article 112 of the Customs Code of the EAEU. The declarant's appeal may be submitted to the customs authority not only in writing, but also in electronic form. The appeal, as before, must be motivated.
The legislator did not include in the provision of Article 112 the second paragraph of Article 191 of the Customs Code of the Customs Union, which prohibited making changes to the customs declaration if the changes and additions made affect the decision to release goods and entail the need to change information that affects the determination of the amount of customs payments, with the exception of cases of adjustment of the customs value of goods, and compliance with prohibitions and restrictions. For example, if the declarant incorrectly indicated information about the number of the Declaration of Conformity in the DT, then it was impossible to make changes to this DT in terms of this information. The customs authority refused to release the goods. The Customs Code of the EAEU allows changes to such information.
The provision of paragraph 3 of Article 191 of the Customs Code of the Customs Union that the information declared in the customs declaration can be changed with the permission of the customs authority, if by the time the declarant applied, the customs authority had not notified the declarant of the place and time of the customs examination and did not decide on the implementation of forms of customs control. Moreover, in the Customs Code of the EAEU, these “other” forms of customs control are specified “if by the time the declarant applied, the customs authority had not requested documents and (or) information, had not notified him of the place and time of the customs examination, had not made a decision to conduct a customs examination and (or ) did not appoint a customs examination”.
Regardless of the provisions of the previous paragraph, upon a reasoned request of the declarant with the permission of the customs authority, before the release of goods, it is allowed to make changes (additions) if such changes are associated with a change in information about the location of the declared goods, correction of grammatical errors and typographical errors that do not affect the release of goods .
We continue to analyze, using our example, an incorrect statement in the DT of information about the number of the Declaration of Conformity. If, at the same time, the submission of this DT was not accompanied by the submission of documents confirming the information declared in the customs declaration, and the customs authority requested these or other additional documents and information, then the declarant will receive refusal from the customs authority. In this case, the information may be changed by the declarant only at the request of the customs authority. This is established by paragraph 2 of Article 112 of the Customs Code of the EAEU. But, at the same time, a violation detected by the customs authority (and an incorrect indication of information about permitting documents is a violation) should not be the basis for initiating an administrative or criminal case, and its elimination is not a basis for refusing to release the goods. That is, the declarant, in the case under consideration, must have a valid, valid Declaration of Conformity, which relates to the goods declared in the DT.
If, during the customs control, the customs authority reveals violations that are the basis for initiating an administrative or criminal case, the goods are seized or they are seized in accordance with national legislation, the customs authority will refuse to release the goods.
The customs authority will also refuse to release the goods if the information stated in the customs declaration is not changed (supplemented) by the declarant at the request of the customs authority within the terms of the release of goods.
As before, all technical issues regarding the procedure for performing customs operations related to the change (addition) of information declared in the customs declaration before the release of goods and after the release of goods are referred to the regulation of the Eurasian Economic Commission. The Commission has the right to determine the cases and procedure when, after the release of goods, a change (addition) of the information declared in the transit declaration, passenger customs declaration, vehicle declaration is made.
The decision of the Board of the Eurasian Economic Commission No. 173 dated 12/13/2017 amended the Procedure for making changes (additions) to the information declared in the declaration for goods.
Information in the DT is now considered not “specified”, but “declared”. One of the editorial clarifications of the Decision, which brings the provisions of the Decision into line with the provisions of the Customs Code of the EAEU.
Section II of the Decision is now called "Introduction of changes (additions) to the information declared in the declaration for goods, before the release of goods at the initiative of the declarant »
Since it is specified that this section applies only if changes are made at the declarant’s reasoned request, the provisions regarding the introduction of changes in connection with the decision taken by the customs authority to adjust the customs value of goods are removed from it (however, the EAEU Customs Code does not contain the concept of adjusting the customs value , it remained in the Customs Code of the Union. The Customs Code of the Union refers to this as a decision on making changes (additions) to the information declared in the customs declaration).
According to paragraph 6 of the Decision, the appeal is now a properly completed KDT. If the DT is submitted in the form of an electronic document, then the KDT and documents confirming the changes (additions) may be submitted in electronic form, including in the form of electronic documents, in the manner prescribed by the legislation of the Member States. Documents confirming changes (additions) made to the information declared in the DT may not be submitted to the customs authority if information about such documents and (or) information from them can be obtained by the customs authorities from the information systems of the customs authorities and information systems of state authorities of states -members in the framework of information exchange. The procedure for registering and refusing to register a CTC has been regulated in detail. For example, when submitting a KDT in the form of a document on paper, the customs authority puts a mark indicating the date and time under the registration number in column "A".
Before section VI, I found only changes in the form of editorial clarifications.
Section VI. Making changes (additions) to the information declared in the declaration for goods, before the release of goods at the request of the customs authority- new. Below is only a part of the information in this section, which seemed to me worthy of your attention.
The requirement to make changes in the form of a document on paper is handed over to the declarant against signature or sent to him at Email specified in column 54 DT. The demand in the form of an electronic document is sent to the declarant by the customs authority using information system customs authority or sent to him at the e-mail address indicated in column 54 of the DT. Information about the date and time of receipt by the declarant of the demand in the form of an electronic document is recorded by the information system of the declarant and sent electronically to the customs authority.
The declarant is obliged, within the period established by paragraph 3 of Article 119 of the Code (and in the case of an extension of the release period - by paragraph 6 of Article 119 of the Code), to submit to the customs authority a duly completed CCT, in case of changes (additions) to information on the customs value of goods - also DTS, and in case of payment of customs and other payments - also documents and (or) information confirming their payment, if their submission is provided for by the legislation of the Member State. The TPA is submitted in the form of an electronic document or a paper document (depending on the form of submission of the DT). Documents and (or) information confirming the payment of customs and other payments, if their submission is provided for by the legislation of the Member State, shall be submitted in the form of electronic documents or documents on paper (depending on the form of submission of the DT).
In the KDT, the declarant may declare other amended (supplemented) information if they are related to information subject to change (supplement) in accordance with the requirement of the customs authority. If the amended (supplemented) information is not related to the information subject to change (supplementation) in accordance with the requirement of the customs authority, they are submitted by the declarant as separate KDT.
If the declarant is unable to submit the KDT to the customs authority within the period established by paragraph 3 of Article 119 of the Code, he is obliged to notify the customs authority no later than 1 hour before the expiration of this period. Notification of the customs authority is not required if the request is sent to the declarant in electronic form using the information system of the customs authority or handed to the declarant against signature in the form of a document on paper less than 2 hours before the expiration of the release of goods established by paragraph 3 of Article 119 of the Code. In this case, the customs authority, before the expiration of the period for the release of goods, established by paragraph 3 of Article 119 of the Code, extends the period for the release of goods up to 10 working days and informs the declarant about this.
Appendix No. 1 “Refusal to register an adjustment of the declaration for goods” was excluded from the procedure and the Procedure was supplemented with a new Appendix No. 2 “Required to make changes (additions) to the information declared in the declaration for goods”.
I did not find any changes in the KDT Form and instructions for filling it out (with the exception of the same editorial clarifications).
Footnote. Title with the change made by the decision of the Board of the Eurasian Economic Commission of December 13, 2017 No. 173
Footnote. In the text, the words "changes and (or) additions to the information specified" are replaced by the words "changes (additions) to the information declared" in accordance with the decision of the Board of the Eurasian Economic Commission dated December 13, 2017 No. 173 (comes into force after 10 calendar days from the date of its official publication).
Note RCPI!
The decision comes into force on July 1, 2014.
2. Make changes to the decisions of the Commission of the Customs Union in accordance with the Appendix.
3. Establish that the introduction of changes (additions) to the information declared in the declarations for goods registered by the customs authorities before January 1, 2011, is carried out using customs documents used in the member states of the Customs Union before the specified date.
4. Recognize as invalid:
If, during the verification of documents submitted in the form of electronic documents, it is revealed that it is necessary to submit paper documents confirming changes and (or) additions made to the information declared in the DT, the declarant is sent a request to submit such documents using information systems of the customs body in the manner prescribed by the legislation of the Member States.
Footnote. Clause 17 as amended by the decisions of the Board of the Eurasian Economic Commission of 01/22/2019№ 818. The customs authority refuses to make changes (additions) to the information declared in the DT in the following cases:
a) the appeal and the documents specified in paragraph one of paragraph 12 of this Procedure, or the documents submitted in accordance with paragraph two of paragraph 12 of this Procedure, arrived at the customs authority after the expiration of the period provided for in paragraph 7 of Article 310 of the Code;
b) the requirements provided for in paragraphs 3,, - of this Procedure are not met;
c) during customs control after the release of goods, the customs authority revealed other information than that provided by the declarant for inclusion in the DT and indicated in the application and documents submitted in accordance with the first paragraph of clause 12 of this Procedure, or in the documents submitted in accordance with the second paragraph paragraph 12 of this Order.
The customs authority informs the declarant in writing of the refusal to make changes (additions) to the information declared in the DT.
Footnote. Clause 18 as amended by the decisions of the Board of the Eurasian Economic Commission of December 13, 2017№ 173 (comes into force after 10 calendar days from the date of its official publication); from 22.01.2019№ 8 (comes into force after 30 calendar days from the date of its official publication).19. In other cases, the customs authority allows the introduction of changes (additions) to the information declared in the DT, and within the time limits established by paragraphs two to four of paragraph 16 of this Procedure, registers the KDT by assigning it a registration number formed in the manner specified in subparagraph 11 paragraph 10 of the Procedure for filling in the adjustment of the declaration for goods, approved by the Decision of the Board of the Eurasian Economic Commission dated December 10, 2013 No. 289. on the customs value of goods - also in the DTS.
Footnote. Paragraph 19 as amended by the decision of the Board of the Eurasian Economic Commission of 01/22/2019№ 8 (comes into force after 30 calendar days from the date of its official publication).20. If it is necessary to make changes and (or) additions exclusively to the entries (marks) in the columns of the DT filled in by the official, the changes and (or) additions are made to the information declared in the DT by the official by hand and are certified by a signature and an imprint of a personal numbered seal (if any) with the date of making changes and (or) additions. At the same time, the official makes appropriate changes and (or) additions to the electronic copy of the DT.
A copy of the DT certified by the customs authority with the changes and (or) additions made by the official within a period not exceeding 3 working days from the date the changes and (or) additions were made, is handed over to the declarant against signature or sent by registered mail with acknowledgment of receipt.
Changes and (or) additions to the entries (marks) in the DT columns filled in by the official in the form of an electronic document are carried out by the official using the information systems of the customs authority. DT in the form of an electronic document with amendments and (or) additions, or information on such amendments and (or) additions is sent to the declarant using the information systems of the customs authority in the manner prescribed by the legislation of the Member States.
V. The procedure for performing customs operations related to the change (addition) of information declared in the declaration for goods after the release of goods by decision of the customs authority
Footnote. The heading of section V is as amended by the decision of the Board of the Eurasian Economic Commission No. 8 dated January 22, 2019 (comes into force upon expiration of 30 calendar days from the date of its official publication).
21. Amendments (additions) to the information declared in the DT after the release of goods at the initiative of the customs authority are carried out on the basis of a decision in the form in accordance with Appendix No. 1.
Footnote. Paragraph 21 as amended by the decision of the Board of the Eurasian Economic Commission of 01/22/2019№ 8 (comes into force after 30 calendar days from the date of its official publication).Note IZPI!
Paragraph 22 is amended by the decision of the Board of the Eurasian Economic Commission dated January 22, 2019 No. 8
22. The decision is handed over to the declarant against signature or sent by registered mail with acknowledgment of receipt within a period not exceeding 3 business days from the date of its adoption.
Note IZPI!Paragraph 23 is amended by the decision of the Board of the Eurasian Economic Commission dated January 22, 2019 No. 8 (effective from January 1, 2021).
23. As a decision, another decision of the customs authority, adopted on the basis of the results of customs control, may be considered, if such a decision contains a requirement to make changes (additions) to the information declared in the DT, information about the registration number of the DT, a list of changes and (or) additions, made to the information declared in the DT, the grounds for making changes (additions) to the information declared in the DT, the deadline for submission to the customs authority of the KDT, and in the event of changes (additions) to the information on the customs value of goods - also the CTA.
Note IZPI!Paragraph 24 is amended by the decision of the Board of the Eurasian Economic Commission dated January 22, 2019 No. 8 (effective from January 1, 2021).
24. The declarant, based on the information specified by the customs authority in the decision, within a period not exceeding 10 working days from the date of receipt by the declarant of the decision, submits to the customs authority in which the DT is registered, the information in which is changed (supplemented), the KDT and its electronic a copy, and in case of making changes (additions) to the information on the customs value of goods - also the CTP and its electronic copy, and in case of payment of customs, other payments - also documents and (or) information confirming their payment.
The term for submission by the declarant to the customs authority of the said documents and information may exceed 10 working days from the date of receipt by the declarant of the decision, if this is provided for by the legislation of the Member States, if the introduction of changes (additions) to the information declared in the DT entails the payment of customs , other payments.
The official checks the correctness of filling in the KDT, and in case of making changes (additions) to the information on the customs value of goods - also the TTP. If the CCT, and in the event of changes (additions) to the information on the customs value of goods - also the CCT are filled in properly, the official within a period not exceeding 5 working days from the day following the day of submission to the customs authority of the CCT, registers the CCT by assigning a registration number to it and making appropriate entries (putting marks) in the customs declaration and the customs declaration, and in case of changes (additions) to the information on the customs value of goods - also in the customs declaration.
In the event of changes (additions) to the information declared in the DT in the form of an electronic document, CCT, and in the event of changes (additions) to the information on the customs value of goods - also the TTP, documents confirming the payment of customs and other payments may be submitted by the declarant in the form of electronic documents using information systems in the manner prescribed by the legislation of the Member States.
Footnote. Clause 24 as amended by the decision of the Board of the Eurasian Economic Commission dated 12/13/2017№ 173Note IZPI!
Paragraph 25 is amended by the decision of the Board of the Eurasian Economic Commission dated January 22, 2019 No. 8 (effective from January 1, 2021).
25. If the CTC was not submitted to the customs authority, and if changes (additions) were made to the information on the customs value of goods - also the CTC or the CTC and (or) CTC submitted were not filled out properly, they are filled in by an official.
The official sends to the declarant the relevant copies of the CCT, and in case of making changes (additions) to the information on the customs value of goods - also the CTC within a period not exceeding 15 working days from the date of receipt by the customs authority of the postal item with a note of non-delivery of the decision to the addressee or expiration of the deadlines established by paragraph one or paragraph two of paragraph 24 of this Procedure.
The term for sending to the declarant the relevant copies of the CCT, and in the event that changes (additions) are made to the information on the customs value of goods - also the CCT may exceed the period established by paragraph two of this paragraph, if this is provided for by the legislation of the Member States, if the introduction of changes (additions) ) into the information declared in the DT, entails the payment of customs and other payments.
In case of making changes (additions) to the information declared in the DT in the form of an electronic document, the customs authority may send the CCT to the declarant, and in case of making changes (additions) to the information on the customs value of goods, also the TDS in the form of electronic documents using information systems customs authority in the manner prescribed by the legislation of the Member States.
Note IZPI!It is planned to supplement the procedure with paragraph 25 1 in accordance with the decision of the Board of the Eurasian Economic Commission No. 8 dated January 22, 2019 (effective from January 1, 2021).
26. The introduction of changes and (or) additions exclusively to entries (marks) in the columns DT filled in by an official is carried out in accordance with paragraph 20 of this Procedure.
VI. Making changes (additions) to the information declared in the declaration for goods, prior to the release of goods at the request of the customs authority
Footnote. The procedure is supplemented by section VI in accordance with the decision of the Board of the Eurasian Economic Commission dated December 13, 2017 No. 173 (comes into force after 10 calendar days from the date of its official publication).
27. If, based on the results of customs control, it is necessary to make changes (additions) to the information declared in the DT, in the case provided for in paragraph 2 of Article 112 of the Code, the customs authority sends (hands over) to the declarant a request to make changes (additions) to the information declared in the DT, before the release of goods (hereinafter referred to as the requirement) in the form of an electronic document or a document on paper (depending on the form of submission of DT).
If it is necessary to make changes to the classification code of the goods, a decision on the classification of the goods, adopted in accordance with subparagraph 1 of paragraph 2 of Article 20 of the Code, is sent simultaneously with the request.
The requirement in the form of a document on paper is drawn up in 2 copies in the form in accordance with Appendix No. 2 on a separate sheet of A4 format.
28. The demand in the form of a document on paper is handed over to the declarant against signature or sent to him at the e-mail address indicated in column 54 of the DT. The person who received the demand against signature puts down the date in the format dd.mm.yyyy (day, month, calendar year) and the time in the format hh:mm (hours and minutes) of its receipt and certifies this record with his signature indicating the surname and initials.
The demand in the form of an electronic document is sent to the declarant by the customs authority using the information system of the customs authority or sent to him at the e-mail address indicated in column 54 of the DT.
Information about the date and time of receipt by the declarant of the demand in the form of an electronic document is recorded by the information system of the declarant and sent electronically to the customs authority.
29. The declarant is obliged, within the period established by paragraph 3 of paragraph 6 of Article 119 of the Code), to submit to the customs authority a duly completed CCT; payments - also documents and (or) information confirming their payment, if their submission is provided for by the legislation of the Member State.
The TPA is submitted in the form of an electronic document or a paper document (depending on the form of submission of the DT).
Documents and (or) information confirming the payment of customs and other payments, if their submission is provided for by the legislation of the Member State, shall be submitted in the form of electronic documents or documents on paper (depending on the form of submission of the DT).
In the KDT, the declarant may declare other amended (supplemented) information if they are related to information subject to change (supplement) in accordance with the requirement of the customs authority.
If the amended (supplemented) information is not related to the information subject to change (supplementation) in accordance with the requirement of the customs authority, they are submitted by the declarant as separate KDT.
30 If the declarant is unable to submit the KDT to the customs authority within the period established by paragraph 3 of Article 119 of the Code, he is obliged to notify the customs authority no later than 1 hour before the expiration of this period in accordance with Article 362 of the Code.
Notification of the customs authority is not required if the request is sent to the declarant in electronic form using the information system of the customs authority in accordance with Article 362 of the Code or handed to the declarant against signature in the form of a document on paper less than 2 hours before the expiration of the release of goods established by paragraph 3 Article 119 of the Code.
In the cases provided for in paragraphs one and two of this paragraph, the customs authority, before the expiration of the period for the release of goods established by paragraph 3 of Article 119 of the Code, in accordance with paragraphs 4 and Article 119 of the Code, extends the period for the release of goods and informs the declarant about this in accordance with paragraph 9 of Article 119 of the Code.
31. If the KDT, and in the event of changes (additions) to the information on the customs value of goods - also the CTP, are duly filled out, the customs authority within the time period established by paragraph 3 of Article 119 of the Code (and in the event of an extension of the release period - by paragraph 6 Article 119 of the Code), registers the CTC.
When submitting a CTC in the form of an electronic document, the customs authority sends to the declarant in electronic form information about the date and time of registration of such CTC, its registration number.
When submitting the CCT in the form of a document on paper, the customs authority makes the appropriate entries (makes notes) in the relevant columns of the CCT, CCT and, in the event of changes (additions) to information on the customs value of goods, also in the relevant columns of the CTC.
If the KDT, and in the event of changes (additions) to the information on the customs value of goods - also the CTP, are filled in improperly, the customs authority within the time period established by paragraph 3 of Article 119 of the Code (and in the event of an extension of the release period - by paragraph 6 of Article 119 of the Code), refuses to make changes (additions) to the information declared in the DT, in the manner prescribed by paragraph 10 of this Procedure.
Footnote. Annex 1 was excluded by the decision of the Board of the Eurasian Economic Commission dated December 13, 2017№ 173 (comes into force after 10 calendar days from the date of its official publication).
Note IZPI!
Appendix No. 1 is provided in the version of the decision of the Board of the Eurasian Economic Commission dated January 22, 2019 No. 8 (effective from January 1, 2021).
SOLUTION
on making changes (additions) to the information declared in the declaration for goods
Footnote. Annex No. 2 as amended by the decision of the Board of the Eurasian Economic Commission dated December 13, 2017 No. 173 (comes into force after 10 calendar days from the date of its official publication).
from "___" ____________ 20___
On the basis of paragraph ____ subparagraph _____ of paragraph 11 of the Order
making changes (additions) to the information declared in
declaration for goods, approved by the Decision of the Board of the Eurasian
(grounds for making changes and (or) additions to the information,
the following changes (additions) must be made:
Registration number of the goods declaration | Item number | Number of the column / subsection of the column | Previously provided information | Changed (supplemented) information |
|
No later than ___________________________________________________
(the period is indicated in accordance with clause 24 of the Procedure
making changes and (or) additions to the information,
specified in the goods declaration)
the declarant must submit an amendment to the goods declaration
and its electronic form, in case of adjustment of the customs value
goods - also a customs value declaration and its electronic
a copy, and in case of payment of customs duties, special, anti-dumping, countervailing duties and other payments,
the collection of which is entrusted to the customs authorities - also documents and
(or) information confirming their payment.
__________________________________ _________________ ________________
(Full name of the representative of the declarant (signature) (date of receipt
(customs representative)) decisions)
_____________________________________________________________________
(postal address for sending the decision - indicated when sending
solutions by mail)
___________________________________ _________________________________
(date of sending the decision by mail) (full name and signature of the official
persons of the customs authority,
sent the decision by mail)
REQUIREMENT
on making changes (additions) to the information declared in the declaration for goods, before the release of goods
Footnote. The procedure is supplemented by Annex No. 2 in accordance with the decision of the Board of the Eurasian Economic Commission dated December 13, 2017 No. 173 (comes into force after 10 calendar days from the date of its official publication).
from "_____" _____________________________ 20 ___
In accordance with paragraph 2 of Article 112 of the Customs Code of the Eurasian Economic Union, we notify that during the customs control in respect of goods and information declared in the declaration for goods with registration No. _______________________, the following was revealed: ___________________________________________
_______________________________________________________________________________________________________________
In order to eliminate the identified violations by "____" _____________20____. it is necessary to make changes (additions) to the following information declared in the declaration for goods:
_________________________________________ _____________
(Full name of the official of the customs authority)* (signature)*
Request received:
_______________________________________________ _______ ______________________________
(Full name of the declarant (customs representative)) (signature) (date and time of receipt of the request)
Request sent*:
____________________________________________________________________________
(email address - indicated when sending a request by e-mail)
___________________ __________________ __________________
THE FORM
goods declaration adjustments
(additional sheet (KDT2))
The procedure for filling out the correction of the declaration for goods
Footnote. Heading as amended by Decision No. 8 of the Board of the Eurasian Economic Commission dated January 22, 2019 (comes into force 30 calendar days after the date of its official publication).
Footnote. In the Instructions on the text, the words "a member state of the Customs Union" in the appropriate number and case are replaced by the words "a member state of the Eurasian Economic Union" in the appropriate number and case in accordance with the decision of the Board of the Eurasian Economic Commission dated April 27, 2015 No. 38 (the procedure for joining force see point 3).
Footnote. According to the text of the word:
"change and (or) addition" in the corresponding number and case are replaced by the words "change (addition)" in the corresponding number and case, the words "information specified" in the corresponding case are replaced by the words "information stated" in the corresponding case, the words "are changed and (or) are supplemented" are replaced by the words "are changed (are supplemented)", the words "are not changed and (or) are not supplemented" are replaced by the words "are not changed (are not supplemented) in accordance with the decision of the Board of the Eurasian Economic Commission of December 13, 2017 No. 173 ( enters into force after 10 calendar days from the date of its official publication);
the words "Instructions for filling in the DT" are replaced by the words "The procedure for filling in the DT" in accordance with the decision of the Board of the Eurasian Economic Commission dated 05/21/2019 No. 83 (effective from 02/01/2020).
1. This Procedure defines the rules for filling in the correction of the declaration for goods (hereinafter referred to as the CCT), used when making changes (additions) to the information declared in the declaration for goods (hereinafter referred to as the CT).
Footnote. Clause 1 as amended by the decisions of the Board of the Eurasian Economic Commission of 01/22/2019№ 8 (comes into force after 30 calendar days from the date of its official publication).2. KDT consists of the main sheet and additional sheets (hereinafter respectively - KDT1, KDT2) of A4 format and is an integral part of the DT, in which appropriate changes and (or) additions are made.
Changes and (or) additions to information about one product are carried out using KDT1.
Changes and (or) additions to information about two or more goods declared in one DT are carried out using KDT 1 and the required number of KDT 2. Each KDT2 may be amended and (or) supplemented with information on no more than three goods.
3. KDT should not contain erasures, blots and corrections.
4. The number of completed copies of the KDT and the procedure for their distribution correspond to the number of copies and the distribution procedure for the DT established by the Procedure for filling out the declaration for goods, approved by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257 (hereinafter referred to as the Procedure for filling out the DT).
Footnote. Clause 4 as amended by the decision of the Board of the Eurasian Economic Commission dated May 21, 2019№ 83 (effective from 01.02.2020).5. KDT is filled in for goods declared in the DT, information about which is changed (supplemented).
6. In the Republic of Belarus, the following columns of the CTC must be filled in: 1 - 9, 11 - 15, 15 (a, b) - 17, 17 (a, b) - 30, 45a, 54 (except for the case of filling in the CTC by an official customs authority), as well as columns "A", "C" and "D".
If information about goods is changed (supplemented), then the following columns of the CCT are additionally filled in for these goods: 31 - 45, 46 - 47, as well as column "B" (if the introduction of changes (additions) to the information declared in the DT, affects the amount of customs payments payable, special, anti-dumping, countervailing duties and other payments, the collection of which is entrusted to the customs authorities (hereinafter - customs, other payments), or concerns documents confirming the payment of customs, other payments).
If the information in any column of the DT is not changed (not supplemented), the information declared in the corresponding column of the DT is transferred to the KDT. If the information about the goods does not change (is not supplemented), then the figure "0" is indicated in column 5 of the KDT.
Footnote. Clause 6 as amended by the decision of the Board of the Eurasian Economic Commission of December 13, 2017№ 173 (comes into force after 10 calendar days from the date of its official publication).7. In the Republic of Kazakhstan, the Kyrgyz Republic and in the Republic of Armenia, the Russian Federation, the following columns of the CTC are mandatory filled in: 1, 3, 5, 7, 14, 45a, 54 (except for the case of filling in the CTC by an official of the customs authority), "A " and "D", as well as the columns of the KDT corresponding to the columns of the DT, in which changes and (or) additions are made.
Footnote. Clause 7 as amended by the decisions of the Board of the Eurasian Economic Commission dated April 27, 2015 No. 38 p. 3); dated 06.10.2015 No. 129 (comes into force after 30 calendar days from the date of its official publication).8. The columns of the KDT are filled in in accordance with the procedure for filling out the columns of the DT, established by the Procedure for filling out the DT, with the exception of individual columns of the KDT, the features of filling which are established by this Procedure.
Footnote. Clause 8 as amended by the decision of the Board of the Eurasian Economic Commission of 01/22/2019№ 8 (comes into force after 30 calendar days from the date of its official publication).9. When changes (additions) are made to the information stated in the DT columns, all information from the DT column is transferred to the corresponding column of the KDT, taking into account the changes and (or) additions made, except if, in accordance with this Procedure, a different filling procedure is provided individual graph KDT.
Footnote. Clause 9 as amended by the decision of the Board of the Eurasian Economic Commission of 01/22/2019№ 8 (comes into force after 30 calendar days from the date of its official publication).Note IZPI!
Clause 10 is amended by the decision of the Board of the Eurasian Economic Commission No. 8 dated January 22, 2019 (effective from January 1, 2021).
10. Columns 3, 12, 32, 44, 45, 45a, 46, 47, "B", 54, as well as column "A" of the CTC are filled in taking into account the following features:
1) column 3. "Forms"
In the first subsection of the column, numeric characters are indicated in the currency of the member state of the Eurasian Economic Union, to the customs authority of which the CCT is submitted, the total customs value of goods as the sum of the values \u200b\u200bspecified in the first subsection of column 45 of the CCT1 and CCT2, and the values \u200b\u200bspecified in column 45 of the main and additional sheets of DT, for goods, the customs value of which has not changed.
In the second subsection of the column, the value of the customs value of goods is indicated, indicated:
in column 12 DT, if changes and (or) additions to information on the customs value of goods are made for the first time;
in the first subsection of column 12 of the previous CCT, if changes and (or) additions to the information on the customs value of goods were made earlier.
If the information on the customs value is not changed (not supplemented), the second subsection of column 12 of the KDT is not filled in;
In the Republic of Kazakhstan, the second subsection of this column is not completed.
3) box 32. "Goods"
32 Item no. |
|
In the first subsection of the column, the serial number of the goods indicated in column 32 of the DT, the information about which changes and (or) additions are made, is affixed with digital characters.
The second subsection of the column is not filled;
3 1) column 33. "Product code"
In the column without spaces, a 10-digit product code is indicated in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the TN VED EAEU), and in cases provided for by the Customs Code of the Eurasian Economic Union, when for the purposes of calculating customs and other payments, it is allowed to determine product code in accordance with the TN VED of the EAEU at the level of at least the first 4 characters, - the code of goods determined by the customs authority in accordance with the TN VED of the EAEU at the level of at least the first 4 characters;
4) column 44. "Additional information / Submitted documents"
The information stated in column 44 of the DT is transferred to the column, taking into account the changes and (or) additions made, as well as information about the documents confirming the changes and (or) additions made, in accordance with the procedure for filling out column 44 of the DT, established by the Procedure for filling out the DT ;
5) column 45. "Customs value"
45 Customs value |
|
In the first subsection of the column, the value of the customs value of the goods, determined in accordance with international treaties and acts constituting the law of the Eurasian Economic Union (taking into account changes (additions) to the information declared in the DT), in the currency of a member state of the Eurasian Economic Union , to the customs body of which the KDT is submitted.
In the second subsection of the column, the value of the customs value of the goods in the currency of the member state of the Eurasian Economic Union, to the customs authority of which the CCT is submitted, is indicated in digital characters, indicated:
in column 45 DT, if changes and (or) additions to information on the customs value of goods are made for the first time;
in the first subsection of column 45 of the previous CCT, if changes and (or) additions to the information on the customs value of the goods were made earlier;
In the Republic of Kazakhstan, the second subsection of this column is not completed;
6) box 45a. "Change code"
45a Change code |
The column indicates an eight-digit alphanumeric code according to the following scheme:
element 1 - the stage of making changes (additions) to the information declared in the DT:
0 - before the release of goods;
1 - after the release of goods;
element 2 - the circumstances that served as the basis for making changes (additions) to the information declared in the DT:
0 - at the initiative of the declarant;
1 - results of verification of customs and other documents and (or) information, started after the release of goods;
2 - results of verification of customs and other documents and (or) information, started before the release of goods;
3 - results of consideration of complaints against decisions, actions (inaction) of customs authorities and their officials;
4 - results of a desk customs check;
5 - results of the field customs inspection;
6 - decisions of the judicial bodies of the member states of the Eurasian Economic Union that have entered into legal force;
element 3 - change (addition) of the information specified in the DT in relation to the quantity (weight) of goods:
1 - technical errors (incorrect indication of units of measurement, errors in coded information, etc.);
2 - non-compliance of the actual quantity and (or) weight of goods with the quantity and (or) weight of goods specified in the DT and (or) stipulated by the terms of the foreign economic transaction, including with the simultaneous detection of technical errors;
3 - documents are not submitted, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT that affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid;
4 - submitted documents, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT, affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid, do not confirm verified information;
element 4 - change (addition) of information specified in the DT on the origin of goods and (or) tariff preferences:
0 - no changes and (or) additions;
1 - identification of false information about the origin of goods;
2 - detection of non-compliance with the conditions for granting tariff preferences;
3 - provision (restoration) of tariff preferences after the release of goods based on the results of consideration of complaints against decisions, actions (inaction) of the customs authorities and their officials or on the basis of decisions of the judicial authorities of the Member States of the Eurasian Economic Union that have entered into force;
4 - restoration of tariff preferences after the release of goods on the basis of a reasoned request from the declarant to make changes (additions) to the information declared in the DT;
5 - documents are not submitted, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT that affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid;
6 - submitted documents, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT, affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid, do not confirm verified information;
element 5 - changing the information specified in the DT in relation to the classification code of the goods according to the FEACN of the EAEU:
0 - no changes;
1 - detection of incorrect classification of goods according to the FEACN of the EAEU;
2 - documents are not submitted, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT that affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid;
3 - submitted documents, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT, affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid, do not confirm verified information;
element 6 - change (addition) of the information specified in the DT in relation to the customs value of goods:
0 - no changes and (or) additions;
1 - technical errors (typos, arithmetic errors, including those due to incorrect application of the exchange rate);
2 - errors in relation to additional accruals (deductions), including with the simultaneous detection of technical errors;
3 - errors in the choice of the method for determining the customs value and (or) the basis for calculating the customs value of goods, including the simultaneous detection of technical errors or errors in relation to additional charges (deductions);
4 - documents are not submitted, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT that affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid;
5 - submitted documents, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT, affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid, do not confirm verified information;
element 7 - change (addition) of the information specified in the DT in relation to calculated (paid) customs and other payments:
A - there are no changes and (or) additions;
B - detection of non-compliance with the conditions for granting tariff privileges (privileges for the payment of customs duties), privileges for the payment of taxes, customs fees;
C - revealing the facts of actions taken in violation of the goals and conditions for granting benefits for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of goods in connection with the application of such benefits;
D - refusal of the declarant to use benefits for the payment of customs duties and taxes;
D - payment of import customs duties, taxes in case of partial payment of import customs duties, taxes in respect of goods placed under the customs procedure of temporary importation (admission), including in case of non-compliance with the conditions of temporary location and use of goods without payment of customs duties, taxes, or expiration of the deadline for the temporary location and use of goods, or in connection with the application of the declarant for partial payment of import customs duties, taxes in respect of goods placed under the customs procedure of temporary importation (admission) without payment of import customs duties, taxes, before the expiration of the deadline established by in accordance with paragraph 3 of Article 219 of the Customs Code of the Eurasian Economic Union;
E - payment of customs duties, taxes, in respect of which a deferral (installment plan) of their payment was granted;
G - the occurrence of other circumstances in which the obligation to pay customs and other payments is subject to execution;
З - indication after the release of goods of information on the application of benefits for the payment of customs duties, including in connection with the submission to the customs authority of documents that are the basis for the provision of such benefits;
And - documents are not submitted, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT that affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid;
K - submitted documents, information about which is indicated in the DT, requested (requested) by the customs authority during customs control after the release of goods to verify the information declared in the DT, affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties paid, do not confirm verified information;
L - payment and (or) collection of customs, other payments, penalties and (or) interest after the release of goods in other cases than provided for by codes "A" - "K";
M - other changes and (or) additions to the information specified in the DT on the calculated (paid) customs duties, taxes;
N - change (addition) of the information specified in the DT, on the payment of other payments;
element 8 - change (addition) of other information specified in the DT:
0 - no changes and (or) additions;
1 - extension of the term of the customs procedure;
2 - change (addition) of the information specified in the DT on the provided security for the payment of customs duties and taxes;
3 - other grounds;
4 - increase in the total number of declared goods (adding goods);
5 - decrease in the total number of declared goods (exclusion of goods).
All elements are specified through the separator character "/", spaces between elements are not allowed;
7) column 46. "Statistical cost"
The columns "Type", "Basis of accrual", "Rate", "Amount" and "SP" are filled in in accordance with the procedure for filling in the corresponding columns of column 47 of the DT, established by the Instructions for filling out the DT, taking into account the following features.
In the column "SP" the code "VU" is indicated in the following cases:
upon payment of a payment for which a deferral has been granted;
upon payment of a payment in respect of which a payment privilege was granted;
upon payment of a payment in respect of which an installment plan was granted for the last period;
when paying a payment in respect of goods placed under the customs procedure of temporary importation (admission) with partial conditional exemption from payment of import customs duties, taxes for the last period, if the actually paid (collected) amount of payment for the period of application of partial conditional exemption from payment of import customs duties , taxes will be equal to the amount of this payment, calculated in the amount payable, as if the goods were placed under the customs procedure for release for domestic consumption.
With regard to goods placed under the customs procedure of temporary importation (admission), in case of violation of the conditions of full conditional exemption from payment of import customs duties and taxes, or the commencement of the application of partial conditional exemption from payment of import customs duties and taxes, or refusal to use benefits or commit actions with goods in violation of the restrictions on the use and (or) disposal of these goods established in connection with the use of such benefits, the column is filled in in accordance with the procedure for filling out column 47 of the DT, established by the Procedure for filling in the DT, with partial conditional exemption from payment of import customs duties, taxes in respect of goods placed under the customs procedure of temporary importation (admission);
9) column "B". "Counting Details"
The column is filled in if the introduction of changes (additions) to the information declared in the DT affects the amount of customs and other payments payable or concerns information about documents confirming the payment of customs and other payments.
the column indicates information on the payment (collection) of customs and other payments for all goods, information about which is indicated in the DT, which is amended and (or) supplemented, taking into account the following features:
the amount of customs, other payment is rounded off according to mathematical rules:
in the Republic of Belarus - up to 2 decimal places when calculating and paying export customs duty in US dollars, up to a whole number - in other cases;
in the Republic of Armenia and the Republic of Kazakhstan - up to a whole number;
in the Kyrgyz Republic and the Russian Federation - up to 2 decimal places.
The column "Type" indicates the code of the type of customs, other payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 "On classifiers used for filling out customs documents.
The column "Amount" indicates the total amount of the customs, other payment payable for all goods, information about which is indicated in the DT, taking into account the changes and (or) additions. If the total amount of the customs or other payment payable in respect of all goods, information about which is indicated in the DT, after changing and (or) supplementing the information is 0, the "Amount" column shall contain the number "0".
The column "Previous amount" shall contain the total amount of the customs, other payment, indicated:
in column "B" of the DT, if changes and (or) additions to the information on the payment (collection) of customs and other payments are made for the first time;
in column "Amount" of column "B" of the previous KDT, if changes and (or) additions to the information on payment (collection) of customs and other payments were made earlier.
In the column "Changes" indicate the difference between the values indicated in the columns "Amount" and "Previous amount". If the value indicated in the "Amount" column is less than the value indicated in the "Previous amount" column, a minus sign "–" is indicated in the "Changes" column in front of the received value.
If the value indicated in the "Change" column is different from 0, in respect of each such type of customs, other payment in the column "Number and date of payment order", a separate line (separate lines) shall indicate information in the context of documents confirming the payment of such payment, in in accordance with the procedure for filling in column "B" of the DT, established by the Procedure for filling in the DT, taking into account the following features:
if, in connection with the introduction of changes (additions) to the information declared in the DT, customs, other payment is subject to additional payment, the column "Number and date of payment order" reflects information on the actual payment of additionally accrued amounts of customs, other payment in the context of payment documents in accordance with which the payment was made;
if, in connection with the introduction of changes (additions) to the information declared in the DT, the customs, other payment is subject to return (in the column "Change" the value is indicated with a minus sign "-"), in the column "Number and date of payment order" are reflected information on the refundable amount of the customs, other payment in the context of payment documents, in accordance with which the payment (collection) of the refundable payment was made. At the same time, in element 2 of the column "Number and date of the payment order", the amount of the paid customs, other payment is indicated with a minus sign "-".
If it is necessary to make changes and (or) additions to the information on documents confirming the payment of customs and other payments (elements 4 - 7 of column "B" DT), in the column "Number and date of payment order" the information is indicated in two lines:
the first line shall indicate the information transferred from column "B" of the DT, indicating in element 2 the amount with a minus sign "-";
the second line shall contain information, taking into account the changes and (or) additions made in accordance with the procedure for filling out column "B" of the DT, established by the Procedure for filling in the DT.
The column "CS" indicates the method of payment of customs, other payments in accordance with the classifier of methods of payment of customs and other payments, the collection of which is entrusted to the customs authorities, approved by the Decision of the Commission of the Customs Union of September 20, 2010 No. 378;
10) box 54. "Place and date"
54 Place and date |
In the column on a new line, information about the person who filled out the KDT is indicated.
Number 1 shall indicate the number of the document certifying the inclusion of the person in the register of customs representatives, if the KDT is filled in by the customs representative, as well as the date and number of the agreement between the customs representative and the declarant.
Information under number 1 is not indicated if the KDT is filled in by the declarant indicated in column 14 of the DT.
Additionally, number 1 indicates:
in the Republic of Belarus - taxpayer identification number (TIN);
in the Russian Federation - the taxpayer identification number (TIN) and through the delimiter sign "/" the code of the reason for registration (KPP) of the customs representative, while if its separate subdivision acts on behalf of the customs representative, the code of the reason for registration (KPP) is affixed, assigned to the location of this unit.
Number 2 indicates the last name, first name, patronymic of the individual who filled out the KDT, the number and date of issue of the document proving his identity (as well as the name of such document - for the Russian Federation), the position held in the staff of the declarant or customs representative and the contact phone number.
In the Republic of Belarus, if the KDT under an agency agreement between the declarant and the customs representative is filled in by an employee of this customs representative who is a customs clearance specialist who is on the staff of the customs representative, number 2 additionally indicates the number of the qualification certificate of the customs clearance specialist of such an employee.
Number 3 indicates information about the document certifying the authority of the person who filled out the KDT:
number and date of the document certifying the authority of the head of the declarant or customs representative, if the KDT is filled in by such a head;
the number and date of issue of the power of attorney to perform actions on behalf of the declarant or customs representative, as well as the validity period of the power of attorney (if there is such a fixed period), if the KDT is filled in by an employee of the declarant or customs representative.
In the Republic of Belarus, number 4 indicates the outgoing registration number of documents in accordance with the system (regulations) for accounting for outgoing documents of the declarant or customs representative.
When submitting the CTC in writing in column 54 of the CTC1 and after all the columns of the CTC2, the person who filled out the CTC puts his signature, the date of filling in the CTC and certifies the information stated in the CTC with the stamp of the declarant or customs representative, if in accordance with the legislation of the Member States of the Eurasian Economic Union, the declarant or customs representative must have a seal.
When submitting the CTC in the form of an electronic document, the certification of the information specified in the CTC is carried out in the manner prescribed by the legislation of the Member States of the Eurasian Economic Union;
11) column "A"
The first line of the column indicates the registration number of the KDT according to the following scheme:
element 1 - registration number of the DT, the information in which is changed (supplemented);
element 2 - the serial number of the CTC to the DT, the information in which is changed (supplemented) (starting from the number "01" for the first CTC for this DT, "02" - for the second, "03" - for the third, etc. ).
Under the registration number of the KDT in column "A" of the KDT1, the official of the customs authority indicates the date, and in case of making changes and (or) additions before the release of goods, the time of filing the declarant's application for making changes (additions) to the information declared in the DT is also indicated, or the date of submission of the KDT in cases where the declarant's request for amendments (additions) to the information declared in the DT is not required.
When submitting the KDT in writing, all entries made in column "A" are certified by the signature of the official of the customs authority that registered the KDT, with an imprint of a personal numbered seal.
When submitting the KDT in the form of an electronic document, the certification of entries made in column "A" is carried out in the manner prescribed by the legislation of the Member States of the Eurasian Economic Union.
Footnote. Clause 10 as amended by the decisions of the Board of the Eurasian Economic Commission dated April 27, 2015№ 38 (For the entry into force, see item 3); dated 06.10.2015 No. 129 (comes into force after 30 calendar days from the date of its official publication); from 16.01.2018№ 5 (comes into force after 30 calendar days from the date of its official publication); from 22.01.2019№ 8 (comes into force after 30 calendar days from the date of its official publication).CHANGES,
included in the Decisions of the Commission of the Customs Union
in the first paragraph, the words "in the prescribed manner" shall be replaced by the words "in accordance with the Procedure for declaring the customs value of goods, approved by the Decision of the Commission of the Customs Union dated September 20, 2010 No. 376,";
in the second paragraph, the words "in due course" shall be deleted;
in the second paragraph, the words "in accordance with the established procedure" shall be replaced by the words "in accordance with the Procedure for declaring the customs value of goods";
add the following paragraph:
"The decision to adjust the customs value of goods is considered as a decision to make changes and (or) additions to the information declared in the declaration for goods.";
in the second paragraph, the words "drawn up in accordance with the established procedure" shall be deleted;
the third paragraph shall be stated in the following wording:
"- making changes (additions) to the information declared in the declaration for goods, using the adjustment of the declaration for goods (hereinafter referred to as the CCT).";
, sections III and recognize as invalid;Annexes No. 1 and 2 shall be excluded.
Footnote. Clause 2 as amended by the decision of the Board of the Eurasian Economic Commission of 09/04/2017Active Edition from 18.06.2010
| Document name | DECISION of the EurAsEC Customs Union Commission dated June 18, 2010 N 289 "ON THE FORM AND PROCEDURE FOR FILLING OUT THE TRANSIT DECLARATION" |
| Type of document | decision, instruction |
| Host body | Eurasian Customs Union Commission |
| Document Number | 289 |
| Acceptance date | 01.01.1970 |
| Revision date | 18.06.2010 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | valid |
| Publication |
|
| Navigator | Notes |
DECISION of the EurAsEC Customs Union Commission dated June 18, 2010 N 289 "ON THE FORM AND PROCEDURE FOR FILLING OUT THE TRANSIT DECLARATION"
SOLUTION
In accordance with Article 180 of the Customs Code of the Customs Union
The Customs Union Commission decided:
1. Approve the form of the transit declaration and additional sheets of the transit declaration (Appendix 1).
: The structure of the electronic document is not complete. The full text will be published soon.
2. Approve the Instruction on the procedure for filling out a transit declaration (Appendix 2).
4. Establish that prior to the entry into force of paragraphs 1 and 2 of this decision, the forms (forms) of customs declarations (documents) and the procedure for filling them out are applied, established by law member states of the customs union.
Members of the Customs Union Commission:
APPROVED
By decision of the Commission
customs union
dated June 18, 2010 N 289
1. The instruction on the procedure for filling out a transit declaration (hereinafter referred to as the Instruction) was developed in accordance with Article 180 of the Customs Code of the Customs Union (hereinafter referred to as the Code) and determines the procedure for filling out a transit declaration (hereinafter referred to as TD) in writing.
2. When goods are moved across the territory of only one state - a member of the customs union, the legislation of this state - a member of the customs union may establish the specifics of the statement of information in the TD, as well as the procedure for its use.
Features of filling out a transit declaration when moving international postal items and goods for personal use may be established by separate decisions of the Commission of the Customs Union.
3. TD consists of the main and additional sheets. Additional sheets are used in addition to the main sheet if information about two or more goods is declared in one TD.
4. Information about the goods contained in one consignment may be declared in one TD. At the same time, goods transported from one sender to the address of one recipient under one transport (transportation) document are considered as one consignment.
5. TD is filled out using a printer on A4 sheets. It is allowed to indicate the names and addresses of foreign persons in Latin letters. The TD must be filled out legibly, without erasures or blots. The information stated in the TD may be changed and (or) supplemented subject to the conditions provided for in Article 191 of the Customs Code of the Customs Union. Changes and (or) additions to the TD may be made using a printing device or by hand in block letters. Changes and (or) additions are certified on each sheet of the TD by the person who made them and certified by the signature and imprint of the personal numbered seal of the official of the customs authority. If necessary, the customs authority may require the completion of a new TD.
Information defining the individual characteristics of goods (trademark, article, model, etc.), as well as vehicle numbers, flight numbers, document numbers, and similar information are indicated in the original language, including using Latin letters.
6. The rules for filling in the columns of the additional sheets correspond to the rules for filling out the corresponding columns of the main sheets, if for individual columns of the additional sheets the specifics of their filling are not established by this Instruction.
7. After the release of goods in accordance with the customs procedure for customs transit and until the moment of arrival vehicle at the place of delivery, in the TD sheets accompanying the goods, in cases specified by the customs legislation of the customs union, certain information may be entered in column 55. This information relates to cargo operations with goods and is entered by the carrier or the declarant. Information can be entered by hand in block letters.
Column 55 is filled in if the declarant specified in column 50 does not change during cargo operations.
8. Columns "A", "C", "D", "F", "I" of the TD are filled in only by customs officials.
9. For the declaration of information in the TD, classifiers and lists of regulatory and reference information used for customs purposes, formed and subject to application in accordance with the legislation of the customs union and (or) the legislation of the member states of the customs union, are used.
10. The information declared by the declarant in the TD is necessary for customs purposes.
11. When placing goods under the customs procedure of customs transit:
a) the first copy of the completed TD sheet remains with the customs office of departure and is used for control purposes;
b) the second copy of the completed TD sheet is returned to the declarant and used for the purpose of customs transit for presentation by the carrier to the customs authority of destination.
12. After the completion of the customs procedure of customs transit, the second copy of the completed TD sheet remains in the files of the customs authority of destination.
13. If there is not enough space in columns 18, 21, 31, 40, 44, 52, "D" of the TD for the statement of information or for the official marks to be affixed by the official of the customs authority (hereinafter referred to as the official), then the necessary information is indicated on the reverse side of the TD or on additionally attached sheets of A4 format, which are an integral part of the TD (hereinafter referred to as the addendum). At the same time, in the corresponding column of the TD, an entry is made: "see turnover" or "see additional N __ per __ sheet."
All sheets of the supplement must be numbered.
The number of each addition must correspond to the number of copies of the TD. The original addendum is attached to the first copy of the TD, copies may be attached to the rest.
Each addendum contains:
In the upper right corner "Addendum N __, to TD N ___________";
The serial number of the declared goods in the form of an entry: "Goods N __" and for each product - the number of the column and the information that is entered in this column in accordance with the procedure for filling out this column. If the addendum is drawn up by the declarant, each copy of the addendum in the lower right corner must be signed by the person who filled out the TD, or an authorized employee of this person.
The information indicated on the reverse side of the TD or on the addendum is certified by the signature of the official and the imprint of his personal numbered seal.
The electronic copy of the TD contains all the information contained on the reverse side of the TD and in additions.
II. Rules for filling out a transit declaration14. Rules for filling in the TD columns by the declarant:
| 1 DECLARATION | ||
In the first subsection on the left, "TT" is affixed.
The second left subsection of the column is not filled.
The third subsection from the left states:
- "TR" - when transporting foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure;
- "IM" - when transporting foreign goods from the customs authority at the place of arrival to the internal customs authority;
- "EC" - when transporting foreign goods, as well as goods of the Customs Union, if it is provided for by the Customs Code of the Customs Union and (or) the Decision of the Commission of the Customs Union, from the internal customs authority to the customs authority at the place of departure;
- "VT" - when transporting foreign goods from one internal customs authority to another internal customs authority;
- "TS" - when transporting goods of the customs union from the customs office of the place of departure to the customs office of the place of arrival through the territory of a state that is not a member of the customs union.
Box 2. "Sender/Exporter"
The name and location of the consignor of goods are indicated in accordance with the transport (transportation) documents.
Column 3. "Forms"
The column is filled in in cases of using shipping specifications, lists and other similar documents when declaring goods.
The column indicates the total number of shipping specifications, lists and other similar documents provided simultaneously with the TD, and through the sign "/" - the total number of sheets.
Column 5. "Total goods"
The total number of packages in the consignment is indicated. When transporting goods in bulk, in bulk, in bulk, "0" is entered in the column. If goods are transported in boxes, bags, barrels or on pallets (pallets), the number of boxes, bags, barrels or pallets (pallets) is indicated.
Box 8. "Recipient"
The name and location of the recipient of the goods are indicated in accordance with the transport (transportation) documents.
For an organization - name and location (address).
For an individual - last name, first name, patronymic and his place of residence (address).
Box 15. "Country of departure"
The short name of the country of departure is indicated in accordance with the classifier of countries of the world.
Information about the country of departure of goods is determined on the basis of the information specified in the transport (transportation) documents, according to which the international transportation of goods has begun.
Box 17. "Country of destination"
The column shall contain information about the vehicles of international transportation, on which goods are transported in accordance with the customs procedure of customs transit.
The first subsection of the column indicates the number of vehicles of international transportation, separated by a colon:
When transporting goods by air - flight numbers.
The second subsection of the column indicates the code of the country in which the vehicle is registered, and if the carriage uses a combination of vehicles, then the country in which the vehicle is registered, driving another (other) vehicle (vehicles), in accordance with the classifier countries of the world.
When reloading a container from one railway wagon to another, it is not required to enter information about the new railway wagon.
Box 19. "Container"
| 19 Cont. |
It is affixed:
- "1" if the goods are transported in a container;
- "0" if the goods are not transported in a container.
Box 21. "Identification and country of registration of the active vehicle at the border"
| 21 Identification and country of registration of the active transp. funds for | ||
The column is filled in in case of reloading of goods from one vehicle of international transportation to another.
At the place of arrival of goods to the customs territory of the Customs Union, the column shall indicate information about the vehicle (vehicles) of international transportation, on which (which) the declared goods were located upon arrival.
In other cases of transshipment of goods from one vehicle of international transportation to another (when the declarant of the customs procedure of customs transit changes), the column shall indicate information about the vehicle (vehicles) of international transportation from which (from which) the declared goods are transshipped.
The first subsection of the column indicates the number of vehicles of international transportation through a colon:
during transportation by car- registration numbers of the vehicle (of all vehicles of international transportation, if the goods are transported by a combination of vehicles);
When transported by rail - numbers of rail cars (platforms, tanks, etc.);
when transporting goods by sea (river) transport - the names of ships;
When transporting goods by air - flight numbers;
The second subsection of the column indicates the code of the country in which the vehicle is registered, and if a combination of vehicles was used in the transportation, then the country in which the vehicle driving another (other) vehicle (s) is registered, in accordance with the classifier countries of the world.
If the country (countries) in which the vehicle is registered is unknown at the time of declaration, zeros are indicated in the second subsection of the column.
When transporting goods by rail, the second subsection of the column is not filled in.
Box 22. "Currency and total amount of the account"
In the first subsection on the left, the currency code is indicated in accordance with the currency classifier, in the second on the left - the total cost of goods transported in accordance with commercial documents.
Box 25. "Mode of transport at the border"
Under number 1, a description of the goods is given in accordance with commercial, transport (transportation) documents, sufficient for its identification by the customs authority.
Number 2:
For goods with packaging, the number of packages is indicated (in accordance with the legislation of the member states of the customs union, under number 2, codes for the types of packaging of goods can be indicated separated by commas in accordance with the classifier of types of cargo, packaging and packaging materials with a dash "-" number packages for each type, as well as data on their labeling);
For goods without packaging, an entry is made: "without packaging" (in accordance with the legislation of the Member States of the Customs Union, for goods transported in bulk, in bulk, in bulk in the equipped containers of an international transport vehicle, the code of the type of cargo in according to the classifier of types of cargo, packaging and packaging materials).
Under number 3 on the main sheet of the TD, when using containers, the identification numbers of the containers are indicated.
In the case of placement under the customs procedure of customs transit of military goods, number 1 indicates "military products", information under numbers 2 and 3 is not indicated.
Box 32. "Goods"
The first subsection of the column indicates, without spaces and other separating characters, the classification code of the goods in accordance with the Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter referred to as ETN VED CU).
The classification code of ETN VED CU is indicated at the level of six, eight or ten characters, depending on the information available in commercial, transport (shipping) documents.
Box 35. "Gross weight (kg)"
| 35 Gross weight (kg) |
The column indicates in kilograms the "gross" weight of the goods, details of which are indicated in column 31. The "gross" weight is understood as the total weight of the goods, including all types of their packaging, necessary to ensure that their condition remains unchanged before entering circulation, but excluding containers and (or) transport equipment.
The indicated value is rounded to the nearest whole number if the total weight of the goods is more than one kilogram.
If the total weight of the goods is less than one kilogram, then the value is indicated with an accuracy of three decimal places.
Box 40. "General Declaration/Preceding Document"
The number of the customs declaration for goods or TD is indicated if the customs procedure of customs transit was preceded by any customs procedure, or the number of the document confirming that the goods are in temporary storage.
When goods arrive at the customs territory of the customs union, the number of the customs document of the state adjacent to the state - a member of the customs union (if any) may be indicated.
Box 41. "Additional units of measurement"
In the first subsection on the left, the currency code is indicated in accordance with the currency classifier, in the second on the left - the cost of the transported goods, information about which is indicated in column 31, in accordance with commercial documents.
Box 44. "Additional information/Documents to be submitted/Certificates and permits"
The numbers of documents attached to the TD are indicated.
Information about each document is indicated on a new line with its code in accordance with the classifier of types of documents used for customs purposes.
Information about documents is entered in the column in the following sequence:
numbers and dates of licenses, if, in accordance with the legislation of the customs union, the movement of goods through the customs territory of the customs union is allowed in the presence of licenses;
Numbers and dates of transport (shipping) documents;
Numbers and dates of commercial documents confirming the value of goods;
numbers and dates of permits (certificates, permits and other documents, with the exception of licenses), if, in accordance with the legislation of the customs union, the movement of goods through the customs territory of the customs union is allowed if these documents are available;
Numbers and dates of certificates of approval of the vehicle of international transportation for the carriage of goods under customs seals and seals (if any), as well as data on other necessary documents.
In the right subsection of column 44 ("ID Code"), the code of the additional unit of measurement is indicated in accordance with the units of measurement used in the Common Customs Tariff of the Customs Union (to be filled in if column 41 is completed).
Box 50. "Principal and his authorized representative, place, date and signature"
The name and address of the declarant, the place and date of submission of the TD, the original signature of the representative of the declarant shall be indicated.
The name and address of the carrier shall be indicated on a new line, if the customs declaration of goods placed under the customs procedure of customs transit has not been made by the carrier.
If additional sheets are used, the original signature of the declarant's representative shall also be affixed in the line below the columns on the additional sheets.
If the declarant is Railway of the Customs Union, the column shall contain an imprint of a calendar stamp, certified by the signature of the responsible employee of the station.
Box 52. "Guarantee"
| 52 Warranty | The code | |
The first subsection on the left indicates one of the following documents:
number of the document confirming the application of measures to ensure compliance with customs transit;
number of the document confirming the status of the customs carrier;
number of certificate of incorporation legal entity to the register of authorized economic operators.
If during transportation the goods are reloaded from one vehicle of international transportation to another or from one container to another and the declarant of the customs procedure of customs transit does not change, the first three lines of the TD column are filled in, including information about the new vehicle of international transportation / container.
In the column "Place and country:" indicate the name of the point and the country where the goods are transshipped.
In the column "Identification and country of registration of a new vehicle" information on a new vehicle of international transportation is indicated according to the rules provided for filling in column 18.
XXXXXXXXXElement 1 - code of the customs authority that registered the TD, in accordance with the classifier of the customs authorities;
element 2 - date of TD registration (day, month, last two digits of the year);
element 3 - serial number of the TD, assigned according to the TD registration log by the customs authority of departure (starts from one from each calendar year).
The legislation of the state - a member of the customs union may establish additional requirements for the formation of the registration number of the TD.
All elements are specified through the separator "/", spaces between elements are not allowed.
The registration number of the TD is put in column "A" of the main and additional sheets and in the upper corner of each copy of the addendum, if the addendum is used, and certified by the signature of the official who registered the TD, with an imprint of his personal numbered seal.
| C AUTHORITY OF DEPARTURE |
Number 1 indicates the code and name of the customs office of departure in accordance with the classifier of the customs authorities.
Number 2 indicates the date of the decision to refuse release (DDMMYY - day, month, last two digits of the year), if a decision was made to refuse the release of goods in accordance with the customs procedure of customs transit in the form of the entry "Refused to release due to ______________" , signature of the official and an imprint of his personal numbered seal.
Number 3 indicates the date of the decision to revoke the TD (DDMMYY - day, month, last two digits of the year), if a decision was made to revoke the TD in the form of the "Review" entry, the signature of the official and the imprint of his personal numbered seal.
Information on the means of identification used when transporting goods in accordance with the customs procedure of customs transit, the period of customs transit, the place of delivery and information on the customs examination of goods, which are certified by the signature and personal numbered seal of an official of the customs authority of departure, are indicated.
Below the line "Signature:" information about the number of the plastic bag-safe (safe bag) is indicated when it is used as a means of identifying documents required for customs purposes.
The line "Term of transit (date):" indicates the term of customs transit (DDMMYY - day, month, last two digits of the year) and through the separator "/" indicates the place of delivery of goods (name of the customs authority of destination and its location).
In the line "Result:" in the case of a one-time approval of a vehicle of international transportation (container), for one transportation of goods under customs seals, the entry "Single admission" is made. In the case of customs inspection of goods, the number of the customs inspection report shall be indicated.
If a route for the transportation of goods is established, the entry "route: ________" is made in the "Result" line.
I CONTROL OF THE APPOINTING AUTHORITYIn accordance with paragraphs 1-4 of Article 112 of the Customs Code of the Eurasian Economic Union, the Collegium of the Eurasian Economic Commission decided:
in the first paragraph, the words "by a reasoned appeal of the declarant to make changes and (or) additions to the information specified in the DT (hereinafter referred to as the appeal)" shall be replaced by the word "appeal";
in paragraph three, the words "customs and other payments" shall be replaced by the words "customs payments, special, anti-dumping, countervailing duties and other payments, the collection of which is entrusted to the customs authorities (hereinafter referred to as customs and other payments)";
f) in subparagraph "a" of paragraph 18 the words "Article 99" shall be replaced by the words "paragraph 7 of Article 310";
g) in paragraph 21 the words "Appendix No. 2" shall be replaced by the words "Appendix No. 1";
h) in the first paragraph of clause 24 the words "are changed and (or) supplemented" shall be replaced by the words "are changed (are supplemented)";
i) add Section VI with the following content:
"VI. Making changes (additions) to the information declared in the declaration for goods, prior to the release of goods at the request of the customs authority.
27. If, based on the results of customs control, it is necessary to make changes (additions) to the information declared in the DT, in the case provided for in paragraph 2 of Article 112 of the Code, the customs authority sends (hands over) to the declarant a request to make changes (additions) to the information declared in the DT, before the release of goods (hereinafter referred to as the requirement) in the form of an electronic document or a document on paper (depending on the form of submission of DT).
If it is necessary to make changes to the classification code of the goods, a decision on the classification of the goods, adopted in accordance with subparagraph 1 of paragraph 2 of Article 20 of the Code, is sent simultaneously with the request.
The requirement in the form of a document on paper is drawn up in 2 copies in the form in accordance with Appendix No. 2 on a separate sheet of A4 format.
28. The demand in the form of a document on paper is handed over to the declarant against signature or sent to him at the e-mail address indicated in column 54 of the DT. The person who received the demand against signature puts down the date in the format dd.mm.yyyy (day, month, calendar year) and the time in the format hh:mm (hours and minutes) of its receipt and certifies this record with his signature indicating the surname and initials.
The demand in the form of an electronic document is sent to the declarant by the customs authority using the information system of the customs authority or sent to him at the e-mail address indicated in column 54 of the DT.
Information about the date and time of receipt by the declarant of the demand in the form of an electronic document is recorded by the information system of the declarant and sent electronically to the customs authority.
29. The declarant is obliged, within the period established by paragraph 3 of Article 119 of the Code (and in the event of an extension of the release period - by paragraph 6 of Article 119 of the Code), to submit to the customs authority a duly completed CCT, in case of changes (additions) to information on the customs value of goods - also TTC, and in case of payment of customs and other payments - also documents and (or) information confirming their payment, if their submission is provided for by the legislation of the Member State.
The TPA is submitted in the form of an electronic document or a paper document (depending on the form of submission of the DT).
Documents and (or) information confirming the payment of customs and other payments, if their submission is provided for by the legislation of the Member State, shall be submitted in the form of electronic documents or documents on paper (depending on the form of submission of the DT).
In the KDT, the declarant may declare other amended (supplemented) information if they are related to information subject to change (supplement) in accordance with the requirement of the customs authority.
If the amended (supplemented) information is not related to the information subject to change (supplementation) in accordance with the requirement of the customs authority, they are submitted by the declarant as separate KDT.
30 If the declarant is unable to submit the KDT to the customs authority within the period established by paragraph 3 of Article 119 of the Code, he is obliged to notify the customs authority no later than 1 hour before the expiration of this period in accordance with Article 362 of the Code.
Notification of the customs authority is not required if the request is sent to the declarant in electronic form using the information system of the customs authority in accordance with Article 362 of the Code or handed to the declarant against signature in the form of a document on paper less than 2 hours before the expiration of the release of goods established by paragraph 3 Article 119 of the Code.
In the cases provided for in paragraphs one and two of this paragraph, the customs authority, before the expiration of the period for the release of goods established by paragraph 3 of Article 119 of the Code, in accordance with paragraphs 4 and 5 of Article 119 of the Code, extends the period for the release of goods and informs the declarant about this in accordance with paragraph 9 Article 119 of the Code.
31. If the KDT, and in the event of changes (additions) to the information on the customs value of goods - also the CTP, are duly filled out, the customs authority within the time period established by paragraph 3 of Article 119 of the Code (and in the event of an extension of the release period - by paragraph 6 Article 119 of the Code), registers the CTC.
When submitting a CTC in the form of an electronic document, the customs authority sends to the declarant in electronic form information about the date and time of registration of such CTC, its registration number.
When submitting the CCT in the form of a document on paper, the customs authority makes the appropriate entries (makes notes) in the relevant columns of the CCT, CCT and, in the event of changes (additions) to information on the customs value of goods, also in the relevant columns of the CTC.
If the KDT, and in the event of changes (additions) to the information on the customs value of goods - also the CTP, are filled in improperly, the customs authority within the time period established by paragraph 3 of Article 119 of the Code (and in the event of an extension of the release period - by paragraph 6 of Article 119 of the Code), refuses to make changes (additions) to the information declared in the DT, in the manner prescribed by paragraph 10 of this Procedure.";
j) appendix No. 1 to the specified Procedure to exclude;
k) in Appendix No. 2 to the specified Procedure:
the numbering heading shall be stated as follows: "Appendix No. 1 to the Procedure for making changes (additions) to the information declared in the declaration for goods";
in the title, the words "changes and (or) additions to the information specified" shall be replaced by the words "changes (additions) to the information declared";
in the text, the words "changes and (or) additions" in the corresponding case shall be replaced by the words "changes (additions)" in the corresponding case, the words "information specified" shall be replaced by the words "information declared", the words "electronic copy" shall be replaced by the words "electronic form ", the words "customs duties, taxes" shall be replaced by the words "customs payments, special, anti-dumping, countervailing duties";
in the title of the column of the sixth table the words "Changed and (or) supplemented" shall be replaced by the words "Changed (supplemented)";
l) add Appendix No. 2 with the following content:
REQUIREMENT
on making changes (additions) to the information declared in the declaration for goods, before the release of goods
from "_____" _____________________________ 20 ___
In accordance with paragraph 2 of Article 112 of the Customs Code of the Eurasian Economic Union, we notify that during the customs control in respect of goods and information declared in the declaration for goods with registration No. _______________________, the following was revealed: ___________________________________________
_______________________________________________________________________________________________________________
In order to eliminate the identified violations by "____" _____________20____. it is necessary to make changes (additions) to the following information declared in the declaration for goods:
_________________________________________ _____________
(Full name of the official of the customs authority)* (signature)*
Request received:
_______________________________________________ _______ ______________________________
(Full name of the declarant (customs representative)) (signature) (date and time of receipt of the request)
Request sent*:
____________________________________________________________________________
(email address - indicated when sending a request by e-mail)
___________________ __________________ __________________
5. In the Instructions for filling out the form for correcting the declaration for goods approved by the said Decision:
in the text, the words "change and (or) addition" in the appropriate number and case shall be replaced by the words "change (addition)" in the appropriate number and case, the words "information indicated" in the corresponding case shall be replaced by the words "information declared" in the corresponding case, the words "are changed and (or) are supplemented" shall be replaced by the words "are changed (are supplemented)", the words "are not changed and (or) are not supplemented" by the words "are not changed (are not supplemented)";
in the second paragraph of clause 6 the words "customs duties, taxes" shall be replaced by the words "customs payments, special, anti-dumping, countervailing duties".
___________________________________
* In the Republic of Belarus is not filled.