For customs clearance, it is required to provide a certain set of documents to the customs authorities. The list of documents and information required for the customs clearance of goods in accordance with the selected customs regime is regulated by order of the Federal Customs Service of April 25, 2007 N 536, the text and changes of which can be found at http://www.rg.ru/2007/06/14/tamojnya-rejim-dok.html.
In practice, the lists of documents at each post are almost always different. We bring to your attention an approximate list of documents that are necessary for customs clearance in the import mode.
1. Documents about the importing company for registration at the customs post.
- Application for registration of the established form;
- Certificate of registration with the tax authority (TIN);
- Certificate of entry into the unified state register (OGRN);
- Certificate from the bank on open accounts (original no later than 1 month ago);
- Certificate from the statistical office (OKPO) no later than 6 months ago;
- Extract from the order on the appointment of the director, chief accountant;
- Copies of passports of the general director and chief accountant;
- Passport details of the founders;
- Memorandum of association;
- Charter of the enterprise and all changes (active) to the Charter;
- Lease agreement for premises at the address of state registration with the provision of documents confirming payment or documents on the ownership of this premises.
2. Documents for filing a customs declaration.
- Commodity transport documents for the cargo;
- Foreign trade contract with valid changes, additions, specifications;
- Transaction passport;
- Documents for prepayment (Application for transfer / bank statement on debiting funds);
- invoice;
- Certificates: origin, conformity, quality, SEZ, phytosanitary, etc.;
- Other permits;
- packing lists;
- Insurance policy and an invoice confirming the amount of the insurance premium;
- Payment order for payment of customs duties;
- Technical documentation;
- Agreement with temporary storage warehouse, customs representative (broker).
3. Additional documents that may be required to confirm the value of the goods.
- Price list from the seller / manufacturer (in the form of a public offer);
- Export declaration (countries from which the goods are imported);
- Invoices for transportation (for delivery on EXW, FCA and similar bases);
- Explanations on the terms of sale that could affect the price of the transaction (standard form);
- If customs clearance was previously carried out under this contract at another customs post, you must provide copies of the previously issued CCD, DTS;
- Other documents that the declarant deems necessary to confirm the value of the goods.
These documents are usually provided either in copies certified by the organization or in the form of notarized copies.
- Bills of lading (original 3 pcs.)
- Agreement with the carrier (in case of payment of freight by the Russian side)
- Invoice from the carrier about the cost of delivery to the border of Russia (in case of payment of freight by the Russian side) + payment order of the recipient about payment of the invoice.
- Commercial invoice (original)
- Packing list (original)
- Passport of an import transaction with an additional sheet (original)
- Contract with additional agreements and annexes (copy)
- Insurance policy (in the absence of insurance - letters from the seller and the recipient of the cargo that the cargo was not insured)
- Certificate of origin (original)
- Export declaration of a foreign party (original or copy certified by the Chamber of Commerce and Industry of the country of departure)
- Price list of the manufacturer's factory for the goods, certified by the Chamber of Commerce and Industry of the country of departure
- Certificate of conformity (safety) (on request) (original and copy certified by the certification authority)
- Hygienic permits and other documents of certification bodies (on request) (original and copy certified by the recipient's seal)
- License for licensed and quota goods (upon request)
- Documents confirming the introduction into civil circulation on the territory of the Russian Federation of goods marked with a trademark, with the consent of the copyright holder (dealer or distributor agreement, written permission, etc.)
- Technical description of the cargo in Russian, certified by the recipient
- Order to transfer currency to a foreign partner in case of prepayment, account statement
- Payment order to transfer funds to the customs account (original, certified by the bank's square stamp on the transfer of funds)
- Charter of the enterprise and amendments to it (notarized copy)
- Certificate of state registration or certificate of making an entry in the state register (notarized copy)
- Certificate from the statistical office (notarized copy)
- Certificate of registration with the tax office (notarized copy)
- Certificate from the bank on opening accounts (ruble, currency) (valid for 1 month)
- Order on hiring an employee of the enterprise
- Power of attorney for a company employee
- Passport of the representative of the organization (copy)
- Work book of a representative of the organization (copy)
- Employment contract of an employee of the enterprise (copy)
- A copy of the order appointing the general director of the company to the position.
- A copy of the work book of the General Director with a mark of employment.
- Power of attorney for our company to conduct operations on behalf of the organization (3 originals).
- In the case of the first clearance at the Baltic customs:
- a copy of the memorandum of association and amendments to it, (notarized copy)
- a copy of the passport of the general director of the enterprise,
- a copy of the decision of the founder on the appointment of the general director, (notarized copy)
- a copy of the order on the appointment of the chief accountant,
- copies of passports of persons responsible for the financial and economic activities of the enterprise (chief accountant),
- a copy of the balance sheet for the last reporting period with a mark of the territorial body of the Ministry of Taxation on acceptance
- company lease agreement;
- payment order for the payment of the rent of the premises.
- extract from the Unified State Register of Legal Entities
A prerequisite for the implementation of international transportation is the execution of documents. All of them have their own characteristics of filling, application and advantages. Customs clearance for legal entities involves the placement of goods under a certain customs regime. The effectiveness of foreign economic activity depends on the correct implementation of all established rules and standards. An important role in the export of goods is played by compliance with customs laws, regulations and decrees.
General list of documents required for customs clearance
Contract
A foreign trade contract is drawn up in English and Russian, indicating the main language understandable to both parties. This is the main commercial business paper of the transaction.
- Payment order - issued by the owner of the bank account, the document is necessary for conducting monetary transactions;
- An extract from the personal account is needed to confirm the transfer of funds and make payments;
- Tax receipts;
- Bank statements;
- Deposit - is issued when making an advance payment.
Documents for import to Russia
Declaration of customs value
The customs declaration is necessary for the transportation of goods across the border, it is not valid without a declaration of the customs value, which indicates the corresponding price of the goods and the method of its calculation.
transit declaration
The transit declaration is a business paper required for internal customs transit. carried out on the basis of the packing list and invoice.
Full information about documents for customs clearance of imports.
Documents for export
Export processing steps:
- Drawing up a foreign trade agreement;
- Opening a transaction passport (if the transaction amount exceeds 50 thousand US dollars.);
- Issuance of a certificate in the form ST-1 (if the goods are manufactured in the CIS) or in the form A (if the manufacturer is one of the EU countries).
With the beginning of foreign economic activity, the question often arises: “Registration customs or accreditation customs, what is it?”
Registration of a participant in foreign economic activity before submitting a customs declaration is not required.
A legal entity automatically becomes a participant in foreign economic activity when it pays for goods outside the Customs Union or is a recipient of an imported customs cargo.
In order to become a participant in foreign economic activity, the so-called registration or accreditation of the company at customs is not required.
Registration with the customs authority occurs automatically at the time of acceptance by the customs of the first declaration (“Declaration for Goods”).
From January 1, 2014, the customs declaration is not accepted on paper. Customs accepts only electronic declaration according to the ED-2 scheme. To register a customs declaration by the customs authority, it is necessary to formalize documents - convert them into a specialized electronic format that is used on the customs server. Therefore, documents for filling out the customs declaration are provided in text format (Word, Excel) or in image format (PDF).
Customs, for registration with the customs authorities, has the right to require duly certified constituent documents, the original certificate from the bank, final financial statements and documents for the lease of a legal address to be submitted to the archive of the customs department.
The documents for registration at the customs of the first declaration also include constituent documents. The procedure for accepting the first customs declaration can be conditionally called registration with the customs authority. The main thing is that the list of constituent documents be in the right quantity and in full.
Documents for filing a Declaration for goods at a new customs post are required in electronic form.
General list of constituent documents for LLC.
|
Name of documents. |
Printed picture. |
Text to WORD |
|
Certificate OGRYUL (assignment of OGRN code) |
no more than 0.5 Mb, in PDF |
no need |
|
Valid (final) certificate of registration of a legal entity with a tax authority (TIN/KPP) |
no more than 0.5 Mb, in PDF |
no need |
|
Certificate from the State Statistics Committee (assignment of OKVED codes, etc.) |
no more than 0.5 Mb, in PDF |
no need |
|
Primary minutes of the meeting of founders or Decision on the establishment with the appointment of the General Director of a legal entity |
no more than 0.5 Mb, in PDF |
needed |
|
Current (final) Charter |
single PDF file |
needed |
|
If any, Memorandum of Association |
single PDF file |
needed |
|
If the company had re-registrations, related or not related to changes in the constituent documents, then all Certificates or forms of changes for the Federal Tax Service of the Russian Federation are attached (reflected in the extract from the Unified State Register of Legal Entities) |
no more than 1 mb, for each document in PDF |
no need |
|
and the Minutes of the founders' meeting or the Decisions themselves, as amended |
single PDF file |
needed |
|
Extract from the Unified State Register of Legal Entities, valid for no more than 1 month |
no need |
|
|
Order on the appointment of the General Director |
single PDF file |
needed |
|
Order on the appointment of a chief accountant |
single PDF file |
needed |
|
Final Minutes of the meeting of the founders or Decision on the powers of the Director |
single PDF file |
needed |
|
Copy of the passport of the General Director (page with photo and page with the place of registration) |
no more than 0.5 Mb, in PDF |
no need |
|
Copy of the passport of the chief accountant (page with photo and page with the place of registration) |
no more than 0.5 Mb, in PDF |
no need |
|
Certificate from the bank on opening accounts, valid for no more than 1 monthReferences must contain the following information: name, actual and legal address, telephone number, OKPO code, TIN and BIC of the bank, correspondent account, account numbers). |
no more than 0.5 Mb, in PDF |
no need |
|
A copy of the balance sheet for the last reporting period (forms 1 and 2), with a copy of the document on sending to the tax authority |
no more than 2.5 Mb, as a single file in PDF |
no need |
|
Lease agreement for non-residential premises at the legal address, with all attachments and, if any, for office and warehouse premises |
no more than 2.5 Mb, as a single file in PDF |
no need |
|
Certificates of ownership at the legal address specified in the lease agreement |
no more than 0.5 Mb, in PDF |
no need |
|
IF A SUBLEASE AGREEMENT IS PROVIDED, THEN A LEASE AGREEMENT IS ALSO REQUIRED |
no more than 2.5 Mb, as a single file in PDF |
no need |
|
a copy of the last PP on payment under the lease agreement, if any |
no more than 0.5 Mb, in PDF |
no need |
The powers of the person submitting the customs declaration are confirmed in accordance with the Order of the State Customs Committee of Russia No. 1356 dated November 28, 2003 "On approval of the Instruction on the actions of customs officials who carry out customs clearance and customs control when declaring and releasing goods" in the Instruction on the actions of customs officials those carrying out customs clearance and customs control when declaring and releasing goods, section II "Actions of authorized officials when monitoring compliance with the conditions for accepting a customs declaration", paragraph 14.
Check:
a) the authority of the person submitting the customs declaration, which is confirmed by the following documents:
- a passport or other document proving the identity of the person submitting the customs declaration;
- an agreement between a customs broker (representative) and a declarant, if the customs declaration is submitted by a customs broker (representative);
- a document confirming that the person submitting the customs declaration is an employee of the declarant (employment contract, appointment order);
- a power of attorney to perform actions on behalf of the declarant, if the customs declaration is submitted by an employee of the declarant, or a document confirming, in accordance with the civil legislation of the Russian Federation, the powers of the head of the declarant, if the declaration is submitted by the head of the declarant;
- a power of attorney to perform actions on behalf of a customs broker (representative), if the customs declaration is submitted by an employee of a customs broker (representative), or a document confirming, in accordance with the civil legislation of the Russian Federation, the powers of the head of a customs broker (representative), if the declaration is submitted by the head of a customs broker (representative);
Customs clearance of goods includes a number of actions that are required for the movement of various goods from one state to another. This procedure includes:
- Preparation of documents for the cargo.
- Presentation of a package of documents, including a customs declaration, for consideration by the customs authority.
- Payment of relevant customs duties.
The list of required mandatory documents for each consignment of goods is provided for by the current legislation, in some cases, depending on the individual characteristics of the goods being transported, additional documents may be required for it.
The main documents required for the carriage of goods through customs:
- A contract for the supply, purchase and sale, exchange of products, which, as a rule, is concluded between the subjects of foreign economic activity. Together with the agreement, all additions and annexes (specifications, invoices, pro forma invoices, packing lists) must also be submitted.
- Passport of the transaction in the original.
- Confirmation of payment of customs duties.
- Commodity transport documentation, which may include various kinds of waybills, bills of lading.
- Other documents that are required to confirm information on the customs value of the goods and currency control.
- Permits - its list varies depending on the characteristics of the transported goods. It may contain licenses (only in cases that are indicated by regulations), permits from state authorities (issued by various ministries and departments depending on the specifics of the product), as well as all kinds of certificates for products (compliance, safety, hygiene).
- Title documents - a certificate of state registration, a participant card of a subject of foreign economic activity, a certificate from the statistics committee, a certificate of a taxpayer.
All of the listed documents for customs clearance of cargo are provided, as a rule, in originals (if it is expressly provided), or their copies, which are certified either by the authority that issued the document or by a notary.
Subject of cargo clearance
Preparation of all documents is carried out by the owner of the goods, or by agreement of the parties. In addition, there are specialized organizations that provide services in the field of customs clearance of goods. Such activities are carried out by customs brokers who provide the entire list of necessary services for the clearance of products at customs. Such services have recently been very popular, since in most cases the procedure for clearing goods at customs takes a significant amount of time and costs money.
Therefore, many subjects of foreign economic trade prefer to seek help from specialists, while saving money and saving time for more important things.
