From the accurate and complete filling of customs declarations and the rapid exchange of information under electronic Declaration directly depend on timing of customs operations. North Caucasus customs Directorate has conducted an analysis and prepared a review of the two most frequently made mistakes.
1. The fields 18, 21 “means of Transport at departure”, “means of Transport at the border” of goods Declaration of export of goods under the customs procedure than from exports.
In accordance with paragraph 9 and 11 of item 18 of section III of the Decision of the Commission of the Customs Union dated 20.05.2010 №257 “About instructions on filling of customs declarations and forms of customs declarations” in the Declaration of exported goods placed under the procedure other than the customs procedure of export, in the first subsection of the column specify the total number of vehicles, other information in the box are made.
2. The filling-in of box 21 “Vehicle on the border” Declaration for the goods when placing the goods under the customs procedure of release for domestic consumption.
In accordance with subparagraph 21 of paragraph 15 of section II of the Decision of the Commission of the Customs Union dated 20.05.2010 №257 “About instructions on filling of customs declarations and forms of customs declarations” if the declared goods before they are put in the DT claimed under the customs procedure transported through the customs territory under the customs procedure of customs transit, in the first subsection of the column specify the total number of vehicles, which were the goods upon their arrival at the place of movement of goods across the customs border, and other information in the box are made.
Please note!
1. IMPORTANT! After entry into force (November 10, 2019.) decision of Board of the Euroasian economic Commission from 08.10.2019 No. 174 “the Decision of Board of the Euroasian economic Commission from 08.10.2019 N 174 “About modification in the Decision of the Customs Union Commission of 20 September 2010 № 378” preference on payment of customs fees (tax-free exports) in box 36 of the Declaration of goods need to specify under the code “S” (previously code SI).
2. The information in 54 the graph must be fully (character by character) to match the power of attorney and the agreement of the customs representative, as well as information from the electronic signature of the declarant.
IMPORTANT! In connection with the entry into force (November 10, 2019.) decision of Board of the Euroasian economic Commission from 08.10.2019 No. 174 “About modification in the Decision of the Customs Union Commission of 20 September 2010 № 378” code 11003 changes the content: “a Document certifying the authority of the declarant (the person making the statement of release of goods before submission of the Declaration on the goods) or the customs representative,” and also introduces a new code document 11004 “power of Attorney to act on behalf of the declarant (the person making the statement of release of goods before submission of the Declaration on the goods) or the customs representative”.
3. The divergence of characters (letters, digits) in the numbers of the transport documents in box 44 of the Declaration on goods and transit Declaration.
It is necessary to ensure exact matching of symbols transport documents in box 44 of the Declaration on goods and transit Declaration.
Example: the following values are not identical
– “02015 № B/N from 11.10.2019”
– “02015/0 bn 11.10.2019”
Alina Tkachenko,
the office of public relations
North-Caucasus customs Department