Forms for declaring customs value. Declaration of customs value

Answers to the qualification exam for specialists in customs operations (as of 2014)
3. Operating principles and system of customs authorities. (311-FZ, art. 10, 11)
4. Functions of customs authorities, their tasks, rights and obligations. (311-FZ: Art. 12, 19, 16, TK TS Art. 6)
5. Principles and procedure for customs control of goods and vehicles. (TC TC, Article 94, Article 95, procedure - answer to question 6)
6. Forms of customs control. Features of the application of forms of customs control. (tk tsk, chapter 16)
7. Risk management system (purposes of its application, profiles, objects of risk analysis). (tk tsk, chapter 18)
8. Types and purposes of customs inspections by customs authorities. The procedure for conducting, rights and obligations of persons participating in inspections. (tk ts, chapter 19)
9. The procedure for appealing a decision, action (inaction) of customs authorities and their officials. (311-FZ, Art. 36-38)
10. Simplified procedure for appealing a decision, action (inaction) of a customs authority official. (311-FZ, Article 49)
11. Relations between customs authorities and participants in foreign economic activity and persons carrying out activities in the field of customs affairs. (Art. 12,18,23,28,33,38 TK TC)
13. Customs representative (rights, duties, responsibilities). (Articles 12,15-17 TK TS)
14. Specialist in customs operations (rights, obligations, responsibilities). (Article 63-64 311-FZ, information from the Internet)
15. Legal regulation of the activities of customs representatives and specialists in customs operations.
20. Conditions for a legal entity to obtain the status of an authorized economic operator. Special simplifications provided to the authorized economic operator. (Article 38-42 TK TS)
21. Unified Commodity Nomenclature for Foreign Economic Activity (TN VED TS) (main purpose and application). (Art. 105 311-FZ, Art. 50.51 TK CU, decision of the CC No. 522 dated January 28, 2011)
22. Rules for the classification of goods in accordance with the Customs Union of Foreign Trade and Customs Union. (Article 52 TK TS, opi, information. From the Internet)
23. Structure of the TN VEDTS: main characteristics, principles of construction. (information from the Internet)
24. Classification of goods for customs purposes. The procedure for making a preliminary decision on the classification of goods according to the Foreign Economic Customs Union. (Article 52-57 TK)
25. The procedure for making decisions on the classification of goods used by member states of the Customs Union. (Article 106-108 311-FZ)
26. Foreign economic transaction. Types, procedure and methods of processing a foreign economic transaction. (information from the Internet)
29. Compliance with requirements in the field of currency control in accordance with the currency legislation of the member states of the Customs Union. (Article 22.23 173-FZ)
30. The procedure for using the transaction passport when carrying out currency transactions between residents and non-residents. (Article 20 173-FZ, Chapter 6 138-i)
Chapter 6. Procedure for issuing a transaction passport (abbreviated!)
31. The procedure for using a barter transaction passport when carrying out commodity exchange transactions. (Decree No. 1209)
32. Customs value of goods. General characteristics of methods for determining it for imported/exported goods. (Article 64 of the Customs Code of the Russian Federation, personal notes)
33. The procedure for determining and declaring the customs value of goods during customs operations and placing goods under customs procedures. (Article 112 311-FZ, information from the Internet)
34. The procedure for declaring the customs value of goods. Use of the declaration of customs value (dts). (decision KTS 376 - shortened!)
35. Adjustment of customs value within the framework of customs control: essence, purpose, procedure for implementation, documents drawn up. (Article 68 of the TC TC, decision of the TC 376)
II. Procedure for adjusting the customs value of goods
36. Determination of the country of origin of goods transported across the customs border. (Article 58 of the Labor Code of the Russian Federation, Article 109,110 311-FZ)
37. Tariff benefits. Procedure for granting tariff benefits. (Alta forum)
38. Procedure for confirming the country of origin of goods. Documents confirming the country of origin of goods. (Article 59-62 TK TS, personal notes)
39. Procedure for making a preliminary decision on the country of origin of goods. (Article 111 311-FZ)
40. General conditions and methods of ensuring payment of customs duties and taxes. (Article 85.86 tk ts)
41. Ensuring the payment of customs duties by depositing funds (cash deposit). (Article 145 tk ts)
42. Calculation and procedure for payment of customs duties. Types of customs duty rates. (Article 76,84,71 TK TS)
43. The procedure for calculating and paying excise taxes when importing goods into the territory of the Russian Federation. (Article 194.204 Tax Code of the Russian Federation)
44. The procedure for calculating and paying value added tax when importing goods into the territory of the Russian Federation. (Article 146, 166, Part 1 of Article 151, Tax Code of the Russian Federation)
45. Types and procedure for calculating customs duties when moving goods across the customs border. (Article 123-128 311-FZ)
46. Refund of overpaid or overcharged customs duties, taxes and other funds. (Article 147-149 311-FZ)
47. Collection of customs duties. General rules for the forced collection of customs duties and taxes. Penalties, requirement to pay customs duties. (Article 150-152 311-FZ)
49. Payers of customs duties and taxes. Conditions for the emergence and termination of the obligation to pay customs duties and taxes. (Art. 79-81 TK TC)
53. Quotas and licensing of goods as measures of state regulation of foreign trade activities. (Article 20-27 164-FZ)
54. Procedure for the import of medicines and pharmaceutical substances. (Resolution dated September 29, 2010 No. 771)
56. Carrying out customs operations when goods are placed under customs procedures in the field of export control. (183-FZ “On Export Control”, instruction 1545)
58. Procedure for the import/export of service and civilian weapons. (Regulations on the procedure for import, export and transit of civilian and service weapons)
59. Features of the release of goods subject to mandatory confirmation of conformity when imported into the territory of the Russian Federation. (Articles 18-20, 29.30 184-FZ “on technical regulation”)
60. The procedure for registration and use of document forms confirming product compliance with the requirements of technical regulations. (Article 20-27 184-FZ)
61. Procedure for import/export of goods subject to veterinary control. (decision no. 317)
62. Procedure for import/export of goods subject to phytosanitary control. (decision no. 318)
63. Features of the movement of goods by certain categories of foreign persons. (chapter 45 tk ts)
64. Features of customs operations in relation to goods sent by international mail. (chapter 44 tk ts)
65. Features of customs operations in relation to goods transported by pipeline transport and along power lines. (chapter 47 tk ts)
66. Features of customs operations in relation to goods containing intellectual property. (chapter 46 tk ts)
67. Features of customs operations in relation to supplies. (chapter 50 tk ts)
69. Features of customs operations in relation to vehicles of international transportation when carrying out international transport of goods, passengers and luggage. (chapter 48 tk ts)
71. Departure of goods from the customs territory of the Customs Union (place and time of departure, requirements for goods upon departure, customs operations performed with goods upon departure). (Art. 162-164 TK TS)
72. Temporary storage of goods (places and terms of temporary storage, customs operations related to the placement of goods for temporary storage). (Art. 167-170 TK TC)
74. Customs declaration of goods. Types of customs declarations. (Article 179-182, 350 TK TC, decision of the CTS No. 287 of 06.18.10)
1) Declaration of goods;
2) Transit declaration;
3) Passenger customs declaration;
75. Declaration forms, deadlines and places for filing customs declarations. (Article 204,205 311-FZ, Article 185 TK TS)
76. Declarant (his rights, duties and responsibilities). The powers of persons to act as a declarant when declaring the customs procedure for customs transit. (Art. 186-189 TK TS)
77. Submission of documents when declaring goods to customs authorities. Changes and additions to the information declared in the customs declaration. (Article 183,184,191 TK TS)
80. Preliminary customs declaration of goods. (Art. 193 TK TS, Art. 211 311-FZ)
81. Incomplete customs declaration. Periodic customs declaration. (Article 212,213 311-FZ)
82. Temporary periodic customs declaration of Russian goods. (Article 214 311-FZ)
83. Grounds (conditions) for the release of goods. Product release date. The procedure and grounds for extending the release period of goods to 10 working days. Refusal to release. (Article 195,196,201 TK TS, Article 220 311-FZ)
84. Conditionally released goods. (Article 200 TK TS, Article 222 311-FZ)
85. Release of goods before filing a customs declaration. (Article 197 TK TS)
Chapter 17. Mutual administrative assistance
87. Carrying out customs operations related to the placement of goods under the customs procedure. Documents and information necessary to place goods under the customs procedure. (chapter 26 tk ts)
88. Contents of the customs procedure for release for domestic consumption and conditions for placing goods under this customs procedure. (chapter 30 tk ts)
89. Contents of the customs export procedure and conditions for placement under the customs export procedure. (chapter 31 tk ts)
90. Contents of the customs procedure for customs transit and conditions for placing goods under the customs procedure for customs transit. (215,216,227,228 tk tk)
93. Contents of the customs procedure of a customs warehouse and conditions for placing goods under the customs procedure of a customs warehouse. (Art. 229,230,237,238 TK TS)
94. Customs warehouses and their types. Terms and conditions for storing goods in a customs warehouse. Operations performed with goods placed under the customs procedure of a customs warehouse. (Art. 231-234 TK TC)
101. Contents of the customs procedure for re-import and conditions for placing goods under the customs procedure for re-import. Refund of export customs duties upon re-import of goods. (Art. 292-295 TK TC)
104. Contents of the customs destruction procedure, conditions for placing goods under the customs destruction procedure. Features of the application of the customs destruction procedure. (chapter 42 tk ts)
2. The customs value of goods is determined and declared by the declarant (customs representative) to the customs authority during the customs declaration of goods.
Information about the customs value of goods is declared in the declaration of goods and the declaration of customs value (hereinafter - DTS) and is information necessary for customs purposes.
The DTS is an integral part of the goods declaration.
The DTS is filled out by the declarant or customs representative if Customs declaration carried out by a customs representative (hereinafter referred to as the person filling out the DTS).
In case of adjustment of the customs value of goods by the customs authority, the DTS is filled out by an authorized person of the customs authority.
4. The DTS and its electronic copy are submitted to the customs authority where the customs declaration of goods is carried out, simultaneously with the submission of the declaration for the goods. The submission of the DTS must be accompanied by the provision to the customs authority of the documents on the basis of which it was completed.
The list of documents submitted to confirm the declared customs value may be reduced in accordance with customs legislation Customs Union or the legislation of the member states of the Customs Union (Article 183 of the Code: Submission of a customs declaration must be accompanied by the submission to the customs authority of documents on the basis of which the customs declaration is completed, unless otherwise established by this Code).
5. In cases established by the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union, the DTS may be presented in the form of an electronic document.
(as amended by the decision of the Customs Union Commission dated September 23, 2011 N 785)
(see text in the previous edition)
6. The DTS is drawn up in two copies. One copy is intended for the customs authority, the other - for the person who filled out the DTS.
Both copies of the TDS are signed and certified in accordance with clause 18 of the Procedure.
7. The DTS is filled out for all goods imported into the single customs territory of the Customs Union (hereinafter referred to as the customs territory of the Customs Union), declared using a goods declaration, except for the cases specified in paragraph 8 of the Procedure.
When determining the customs value of goods based on the transaction value of imported goods, in accordance with method 1, DTS-1 is filled out. The remaining methods are DTS-2.
Other micromodes_
(see text in the previous edition)
8. The customs value of goods is declared in the goods declaration without filling out the DTS in the following cases:
If goods are placed under customs procedures that do not provide for the payment of customs duties and taxes;
If, based on the declared value of the customs value, the obligation to pay customs duties and taxes does not arise in compliance with the requirements of the Code;
If the total customs value of the imported consignment of goods does not exceed the amount that can be established in a member state of the Customs Union and should not exceed an amount equivalent to 10,000 (ten thousand) US dollars, with the exception of multiple (two or more times) deliveries under one contract (contract), as well as repeated (two or more times) deliveries of the same goods by one sender to the same recipient under various agreements (contracts);
If, in accordance with paragraph 2 of Article 64 of the Code, when changing the customs procedure, the customs value of goods is the customs value of goods previously determined on the day the customs authority accepted the customs declaration when they were first placed under the customs procedure after they actually crossed the customs border, except for cases where such the customs value of the goods was determined incorrectly, or in cases provided for by the customs legislation of the Customs Union;
If, in accordance with the Code, other international treaties of the member states of the Customs Union and (or) the legislation of the member states of the Customs Union, goods are exempt from customs duties and taxes (not subject to customs duties and taxes).
In all cases where mandatory filling out of the DTS is not established, the customs authority, when identifying signs indicating that the information on the customs value of goods declared in the declaration for goods may be unreliable or not properly confirmed, also has the right to demand the submission of DTS.
9. DTS-1 consists of two main and the required number of additional sheets. The first main sheet contains information declared in the declaration for goods, the second sheet contains information used in determining the customs value of the declared goods and the calculation of the customs value.
All DTS sheets, starting from the third, are additional. The numbering of additional sheets begins with the third number (the 1st and 2nd sheets are the main sheets of the form, the 3rd and subsequent sheets are additional).
DTS-2 consists of two main sheets: the first sheet containing information that applies to all goods declared in the goods declaration, and the second sheet, which indicates information used in determining the customs value of the declared goods and the calculation of the customs value. If more than three names of goods are declared under one declaration of goods, then additional sheets are used to declare the customs value of goods. In this case, the form of the second main sheet of DTS-2 is used as additional sheets.
All sheets of DTS-2, starting from the third, are additional. The numbering of additional sheets begins with the third number (the 1st and 2nd sheets are the main sheets of the form, the 3rd and subsequent sheets are additional).

We talked about the types of customs declarations in ours and noted that they include, transit declaration, and. In cases determined by the Eurasian Economic Commission, a declaration of customs value is also filled out. This declaration contains information about the customs value of goods, incl. on the method for determining the customs value of goods, on the conditions and circumstances of a transaction with goods relevant to determining the customs value of goods. The declaration of customs value (DTV) is an integral part of the declaration for goods (clause 2 of article 105 of the EAEU Labor Code).

Customs value declaration forms: DTS-1 and DTS-2

The customs value declaration forms DTS-1 and DTS-2 were approved by Decision of the Customs Union Commission dated September 20, 2010 No. 376. The same decision approved the Procedure for declaring the customs value of goods.

Declarations of customs value DTS-1 and DTS-2 are filled out for all goods imported into the customs territory of the EAEU and declared using a goods declaration, with the exception, in particular, following cases:

if goods are placed under customs procedures that do not provide for the payment of customs duties and taxes;
if, based on the declared value of customs value, the obligation to pay customs duties and taxes does not arise;
if the total customs value of the imported consignment of goods does not exceed the amount that can be established in a member state of the EAEU and should not exceed an amount equivalent to 10,000 US dollars, with the exception of multiple (two or more times) deliveries within the framework of one contract, as well as repeated (two or more times) deliveries of the same goods by one sender to the same recipient under different contracts.

DTS-1 and DTS-2 are drawn up in 2 copies (one copy for the customs authority, the other for the person who filled out the DTS) and are submitted simultaneously with the submission of the declaration for goods.

Detailed rules, establishing the procedure for filling out the customs value declaration, were approved by Decision of the Customs Union Commission dated September 20, 2010 No. 376.

Structure and format of the declaration of customs value in the form of an electronic document and electronic form declarations of customs value in the form of a document on paper were approved by Decision of the Board of the Eurasian Economic Commission dated January 16, 2018 No. 4.

Declaration of customs value DTS-3 and DTS-4

If DTS-1 and DTS-2 are filled out for goods imported into the territory of the EAEU, then customs value declarations DTS-3 and DTS-4 are filled out for goods exported from the Russian Federation.

Forms of customs value declarations DTS-3 and DTS-4 were approved by Order of the Federal Customs Service dated January 27, 2011 No. 152.

In general, DTS-3 and DTS-4 are an integral part of the goods declaration. However, in relation to exported goods for which export customs duties and taxes, calculated on the basis of their customs value, are not established, customs value declarations DTS-3 and DTS-4 are not filled out.

DTS-3 and DTS-4 are filled out in 2 copies, one of which, after the customs authority makes a decision on the customs value, is handed over to the declarant (customs representative), and the second is stored in customs authority. When filling out the DTS, an electronic copy is generated and submitted to the customs authority.

To move goods across the border, the customs authority must provide a cargo customs declaration. But it will not have legal force without another document - a declaration of customs value, which indicates the customs value of the cargo.

We will tell you what a declaration of customs value (DTV) is and the customs value of goods itself, how to calculate the customs value and who should do this. Let's look at the rules for filling out the DTS and the documents that need to be attached to it, as well as other nuances of completing the declaration of customs value.

Declaration of customs value - a document attached to the cargo. It indicates the customs value of the cargo, as well as the method for calculating it. A DTS is required to calculate the duties that will be levied on the cargo. For this reason, the cost obtained as a result of calculations must be supported by documents. If there are suspicions of unreliable calculations, customs officers may decide to refuse to accept the DTS.

We calculate the customs value of goods

Customs value is the cost of cargo, calculated on the basis of international treaties of the states of the Customs Union.

The cost is calculated with the following objectives:

taxation of cargo;
implementation of economic policy for the import and export of free circulation cargo;
obtaining data about foreign trade state that is part of the CU;
control over the injection of duties into the country's treasury;
calculation of the balance of payments and trade.

The customs value is calculated by the declarant or customs broker. The result of the calculations must be confirmed by the attached documents.

Control over customs value is carried out by customs officers. The documents attached to the calculations must contain all the information on the basis of which the calculations were made.

There are several methods for calculating the customs value of goods:

Based on the price of transactions with cargo transported to the CU states or exported from the territory of the Customs Union.
Based on the cost of similar cargo.
Based on prices for homogeneous cargo.
By subtracting the cost.
By adding value.
Backup method.

The most common is the first method. The remaining five methods are used if the first is not suitable.

The first method may not be suitable for performing calculations in the following cases:

lack of all necessary documents;
the buyer does not have the entire list of rights to the cargo;
there is no fixed cost of the cargo, exact calculations it is impossible at the time of calculating the customs value.

The customs value consists of the following details:

the actual cost of the cargo indicated by the manufacturer;
costs of transporting cargo to the border;
loading and unloading work to the border;
packaging of cargo, cost of packaging, cost of packaging work;
insurance services;
opening an export declaration;
royalties and other possible payments;
all costs before crossing the border.

The fact of these expenses will need to be confirmed by relevant documents.

Customs duties and fees are calculated based on the DTS.

Filling out the DTS

When importing goods into the territory of the Customs Union, a declaration of customs value of the form DTS-1, DTS-2 is submitted. When exporting, you must fill out DTS-3, DTS-4. DTS forms consist of 2 main sheets.

First. In this declaration sheet DTS-1, 2, 3, 4, it is necessary to provide information about all goods subject to declaration and specified in one cargo customs declaration.
Second. In DTS-1 and 3, the second sheet is intended for information on calculating customs value using method No. 1. The form of the second sheet of DTS-2 and 4 is selected depending on the method of calculation (from 1 to 6) of the customs value.

The declaration is not valid without the following documents:

purchases and sales with all additions;
settlement and payment papers;
constituent papers (list of statutory documents).

All these documents serve two purposes: proof of the fact of purchase and the value of the cargo.

The customs authority may also require the following documents:

cargo delivery agreement;
invoices for making payments in the interests of the seller;
invoices confirming payment of commission fees and other payments;
accounting documents;
licensing contract;
cargo manufacturer price lists;
calculation of the cargo manufacturer (how the calculation of product costs is carried out);
a copy of the cargo customs declaration;
certificate confirming the origin of the cargo;
information about the main qualities of the cargo;
data from stock exchange and foreign trade companies on the price of cargo.

You can enter future costs for delivery of goods into the DTS.

If the issue of declaring customs value is relevant to you, you also need to know some practical points. In particular, if the cost of the cargo is lower than the cost of the same goods indicated in the customs database, most likely, the estimated cost will be increased to the standard level. This happens even if the value of the cargo is confirmed.

Suspicions by the customs authority of an incorrectly calculated cost and subsequent refusal to accept the DTS may arise in the following cases:

when applying the RMS, signs of unreliable calculation of the cost of cargo were discovered;
discrepancies between the information in the attached documentation and cost calculations were identified;
the cost of homogeneous cargo, according to foreign manufacturers, is higher than the calculated value of the declared cargo;
the cost of homogeneous cargo, according to exchange trading data, price lists, is higher than presented;
the cost of the components from which the cargo is produced is higher than the calculated cost of the cargo in the DTS;
the relationship between the seller and the buyer was discovered against the background of the low value of the declared cargo;
suspicion that any costs have not been taken into account (for example, license fees, transportation costs).

How much does it cost to fill out a DTS? The customs broker is responsible for filling out the declaration. Therefore, the cost of filling out the document depends on the cost of its services. Approximately, broker services will cost from 1,000 to 2,500 rubles. Detailed information see about customs broker.

CTS: customs value adjustment

The need to adjust the customs value arises if the customs authorities have refused to accept the completed declaration of customs value.

Adjustments may include:

calculation of the cost of cargo with adjustments to those points that caused complaints from the customs authorities;
recalculation of duties, tax payments and subsequent adjustment of customs value.

When making adjustments, it is necessary to fill out a declaration of customs value. All corrected points must be confirmed by relevant papers. The documents used to make the calculations are attached to the adjusted declaration.

Adjustment of DTS has a number of features:

When carrying out the procedure, the declarant is required to adjust the cost, and then pay duties and other payments, taking into account the recalculation of customs value. Payment of payments must be made within a period not exceeding the time of release of the cargo;
If the adjustment is made by a customs officer, after making changes to the DST, the CTS form is filled out. Copies of the DTS and CTS are sent to the customs broker within the established time frame;
In the event that the adjustment is made at the request of the customs broker, he is also obliged to provide the customs office with the DTS, CTS, and attached documents.

To make an adjustment, the declarant must draw up a written application in free form. It indicates registration number declarations, documents confirming the calculations made.

An application may be refused in the following cases::

the customs broker sent his appeal when the permissible deadlines in accordance with Article 99 of the Code had expired;
the customs broker did not comply with the rules described in paragraph 10 of the Procedure.

The adjustment can be carried out not only by a customs broker or declarant, but also by a customs officer. In this case, the employee must confirm his calculations by indicating the sources of information about the cost of the cargo.

After considering the broker’s request, the customs officer has the right to demand documents on the basis of which the adjustment was made. In this case, customs officers may set deadlines within which documents must be provided.

19.06.2017

DTS (declaration of customs value)- This is an annex to the customs declaration, which is considered invalid without the main document. Several types of special forms are used. Forms 1 and 2 are needed when registering the arrival of cargo into the country. Declaration of customs value of the form DTS 3 and 4 is required when the cargo is exported from the state.

A declaration of the customs value of goods is made for all goods delivered to the Russian Federation. Only in some cases is the absence of DTS allowed. These include the following situations:

one-time transportation of goods with a total value of no more than $5,000;
imported goods are intended for non-commercial use an individual;
goods are included in the list of items for which consolidated import is allowed without payment of duties and fees.

The declaration of customs value of the DTS is drawn up at the customs authority, and after the issue of customs value is resolved, three copies of the declaration are made. One of them remains at customs, and the other is given to the declaring broker. The third copy of the agreement is sent to the customs department at the regional level.

Methods for calculating customs value

Filling out a customs value declaration It is better to entrust it to experts in customs legislation -. Thus, you can be sure that all goods will cross the border without problems, and the necessary payments will not affect the commercial component of the transaction.