This article will consider the issue of customs clearance on the territory of the Russian Federation. Necessary stages of the procedure, regulations accompanying the process and other points concerning the interaction of various parties when something arrives into the territory of the state across borders in order to obtain commercial profit.

The question arises with the arrival of products, items, property and other things across the geographical borders of the country. The procedures and responsibilities of the parties are established by the articles of the regulatory documents. The main one is the Customs Code (hereinafter referred to as the Code). The direct registration process as such represents all actions carried out in relation to items required for verification and declaration. The period of being under customs control ends as soon as all the necessary documents are completed.

Those who officially participate in the event are:

• the person who is the direct owner of the subject of registration, that is, the declarant;
• an intermediary hired by the declarant - a customs broker;
• a direct carrier or a customs carrier hired by the owner of the goods;
• the body that carries out inspection, verification, allows the declared property to pass through or detains it.

The process itself is divided into stages, each of which is a mandatory part of the procedure. Based on regulatory documents, our country provides the following gradation of the verification and control process at the stage:

1. The beginning of the process is arrival at the place of inspection and control;
2. moving around the territory;
3. storage;
4. declaration;
5. release;
6. moving from the inspection area, completing the process.

Each stage is determined by the type of goods being declared and its status. For example, temporary storage of goods and its internal transit through the territory of registration are necessary if we are talking about goods of foreign production or origin. In general, internal relocation is a process that is applied in various cases and is considered completed if:

• it is necessary to move the declared goods from the point of arrival to the inspection authority directly;
• it is necessary to move the goods from the place of registration beyond the borders of the territory where customs inspection is carried out;
• transit between our own temporary storage warehouses;
• in the absence of security for payment of duties, if transportation across state territories is necessary.

If all necessary checks of imported goods are completed within one day from the moment of registration by the service responsible for checking - storage on the territory of the post, control service is not required, even temporary. Such storage does not mean the full period of presence of the goods on the territory of the customs authorities, but only the direct placement of the declared goods in warehouses specially allocated for this purpose.

From the moment the goods are placed at the disposal of customs officials for inspection, its status must be determined as a matter of priority. If the received item is something that requires a long stay (read: more than a day) to be verified, the procedure for moving it to temporary storage warehouses with the corresponding accounting actions is immediately activated.

Regulatory documents define that storage is a mandatory action, but it can be both actual and formal, as long as the inspection and registration of the goods will obviously take place in a relatively short period of time. Then what is declared, which is not actually moved to warehouses, “on paper” goes through this stage.

All registration procedures are carried out strictly on the territory specifically intended for this purpose and only by employees with the appropriate authority. Officials, employees of a customs post or customs office are not replaced by anyone except other persons with the necessary qualifications and holding positions suitable for the occasion.

However, there are a number of moments when the procedure may be geographically moved to another location. If the declarant submits a request and sufficiently motivates it, based on legislative possibilities and compliance with regulatory documents, the place of control actions is replaced, and some of the registration operations may well be carried out not in the described territory.

As for the question of the order of the registration stages, there is a gradation into three methods: general, simplified and special.

General procedure for registration is considered to be a set of standard procedures carried out in most cases of applications for imported goods.

Simplified procedure subject to that which crosses the borders of the country, but is necessary for carrying out special events (liquidation of catastrophic consequences, major accidents, industrial and natural disasters), or the following goods:

• animals (live);
• goods with expiration dates;
• international postal shipments;
• items of radioactive origin.

Finally, in a special manner registration of items that must undergo quarantine, sanitary, veterinary or some other similar control of the relevant official services is carried out.

All verification procedures are accompanied by the payment of a mandatory fee determined in accordance with the Code.

The process of registration and inspection by customs is limited to two points, the period between which does not have a specific and fixed value. The beginning of the procedure indicates the deadline for submitting information to customs.

By law, the applicant must notify the inspection authorities about the imported goods no later than fifteen days from a certain date. The starting point is the day on which the imported goods prescribed for declaration are presented to the control services, or the day of the end of the transit movement of the goods (if their movement is conditioned for correct registration) to places other than inspection activities. A period of fifteen days is established for the declared person, who was always under the supervision of the inspection service.

For everything that people carry in luggage or hand luggage (we are not talking about legal entities), other declaration time frames are provided. The same applies to items that are required to be presented and described, arriving into the territory of the country in postal shipments not of a domestic, but of an international nature.

Finally, the completion of the entire procedure as a whole is determined by the decision of the regulatory authority to release the inspection site from the territory. This must happen no later than the third day from the moment when customs officers accept the information, declaration, other mandatory documents and accompanying papers transmitted to them. Naturally, this implies the physical presence of the goods being described and its obligatory presentation to customs inspection officials.

After the inspection is completed, the goods are released. This happens if all accompanying documents have been checked for compliance with customs regulations, and the inspectors have not found any problems or errors in the information provided. All accompanying documents must be completed in detail in accordance with accepted rules.

However, there are a number of points in which the duration of the verification procedure can be legally extended. When the declared goods have to be divided into separate lots, the time spent on this automatically increases the period for final verification. Mandatory regulations for the release of goods are shifted exactly by the time spent on separating those provided for inspection.

Declaration is considered a fundamental stage of the clearance process for inspection by customs authorities. If something moves across the border of a country, that is, it must undergo customs inspection, inspection, or there is a change in the storage regime in the territories of control and inspection, it is necessary to legally document what is happening.

In view of the fact that Russian is adopted as the main state language in the country, the filling out of accompanying documentation for verification services is carried out in Russian. In special cases, filling in languages ​​other than Russian is used. For example, control authorities have the right to accept accompanying documents that are properly drawn up and completed in a foreign language, if official representatives of customs services speak it.

In the described case, the generally accepted approval of documents filled out in a language other than the state language is applied: either an apostille stamp is placed on the copies and originals of the documents provided, confirming the legality of the information specified in the documents, or consular legalization is carried out, certifying the officiality of documents in countries outside the Hague convention. The latter certification is more complex than an apostille and requires a more complex execution procedure.

The word “declaration” itself has Latin roots, meaning a statement about something, an announcement of something. The applicant can either prepare the documentation himself or use the services of a customs broker. The Code distinguishes between several forms of declaration: oral or written, as well as provided in electronic form, or implicitly, when the will is expressed not in the form of an expression orally or in writing, but in a behavioral way.

For example, if a passenger at an international airport passes with luggage or hand luggage along the so-called “green” corridor, by his actions he declares that he does not have any items or goods required to be declared when crossing state borders. That is, the application is communicated to customs officers conclusively. If something is discovered in a citizen, other procedures come into force.

If the goods are moved for commercial purposes, the conclusive procedure cannot be carried out, just like an oral declaration. In this case, a written application is used or information is provided electronically. Moreover, the last method in some cases is the only possible one. In most cases, cargo declarations for regulatory authorities can and should be provided only in electronic form.
The main customs clearance document is distinguished into four types: complete, incomplete, temporary or periodic declaration. The rules for filling out each form are prescribed in the corresponding article of the Code.

The applicant has the right to submit a declaration to any customs authority vested with appropriate inspection powers. However, there are cases when consideration of the issue may be transferred to another customs control authority. This procedure is completely legal, provides for the most effective implementation, without unnecessary time costs.

If the customs authority to which the declaration and accompanying documents for the inspected goods are submitted cannot carry out the compliance and verification procedure, all submitted documents are transferred to the most appropriate customs office. The time required for transfer is no more than two working days. Accordingly, the procedure itself is extended by the period of transfer of documentation to the appropriate customs service.

As soon as the imported goods are presented to the customs authorities, the countdown begins, during which it is necessary to provide correctly completed documents for the imported goods. The filing period is no more than fifteen days from the moment the imported property arrives at the place owned by the customs authorities. If a full inspection requires customs transit to a place more appropriate for the procedure, then all the time necessary to complete the transit is added to the period of fifteen days. There are other points that can extend the period of provision.

1. Additional time is provided to the applicant if the accepted period is not enough for him to collect all the necessary information established by customs legislation. In this case, the declarant must request an extension in writing, indicating truly compelling reasons.
2. If the final deadline for filing a declaration of fifteen days falls on a holiday or weekend according to the calendar, it is increased by the required number of days and the working days following the weekend or holiday are taken as the end.

A general extension of the required time does not have the right to violate the terms provided for the temporary storage of the declared goods in warehouses and in premises controlled by the inspection service, specifically intended for this purpose.

As we remember from the above, a simplified customs clearance system is used for some goods.

This applies to:

• property intended for liquidation of disasters, natural and industrial disasters, major accidents;
• goods with a short shelf life;
• materials of radioactive origin and nature;
• live animals;
• shipments of international postal services;
• various cargoes transferred in an expedited manner;
• messages, various materials for news organizations, media.

In addition to less complex checks, such goods have first priority in customs control and inspection procedures.

There is such a thing as preliminary declaration. It is also provided for by the Code. Fifteen days before the arrival of the goods in question at the territory of control and inspection by customs, or the same fifteen days before the completion of their movement through customs transit, the declarant has the right to submit the appropriate accompanying documentation.

This occurs if the declarant-applicant requires an expedited verification procedure. Naturally, after fifteen days, the property in question must be presented for control in the composition specified in the declaring accompanying documentation, or the entire procedure will be meaningless, and the declaration will not be accepted by the inspection authorities.

If customs requires documents stipulating the use of transport, or other documents, then in the preliminary method of filing a declaration, certified copies of the documentation provided can be used. Certification of copies must be carried out in the prescribed manner.

In this case, the inspection body can check the conformity of the provided copies with the originals after the arrival of the property required for declaration with accompanying documentation.

A declaration, submitted in advance, accepted and verified, can serve as an official document for all procedures carried out within the control and inspection territories prior to the arrival of the goods required for declaration. It is also necessary to pay all required duties to the budget. In this case, the inspection authority (customs) will only need to check the actually arrived property with that indicated in the accompaniment, and also, if necessary, compare copies of the presented documentation with the originals that arrived.

Usually the person who owns the imported property or goods carries out the declaration filing procedure. True, in some cases, the declarant, that is, the person submitting information, may act as an intermediary - an organization that will represent the interests of the owner of the goods or property before the customs authority. This is also legally enshrined in the Code.

That is, a customs broker can represent someone’s interests on official grounds. The intermediary is a full-fledged person, a participant in the customs procedures necessary to carry out all operations. In this case, only a Russian organization can act as a mediator. This legal entity must be registered in the appropriate register, which stores information about all organizations that officially have the right to deal with someone’s interests in procedures relating to the issue being described. In this case, information is submitted not by the person who directly owns the goods or property, but by a customs broker - an employee of an organization representing the interests of the owner of the goods.

This is usually a qualified customs clearance expert. A person who possesses certain skills related to customs procedures and has the full range of necessary knowledge for the correct execution of accompanying documentation. It must be registered in the staff of the broker company. All skills and qualifications must be confirmed by a special certificate, which is issued only by the customs service of the Russian Federation at the federal level.

Such specialists undergo constant testing for the adequacy of their skills and the relevance of their knowledge, carried out by the relevant official services of state importance.

The fundamental document prepared for the movement of goods, goods, and products for commercial purposes across the border regions of the country is the cargo customs declaration (CCD).

This is an officially registered and compiled paper, an electronic document, used to carry out verification and control procedures. Without a correctly executed customs declaration, it is impossible to move goods, property across the immediate border of the state, as well as any changes in the customs control regime relating to the declared cargo.

The official form of this declaration was approved in the country in the spring of 1989; it fully complies with the accepted documentation used in the territory of the state units that make up the European Union. Naturally, over time, the cargo declaration form itself has been modified in order to meet the latest requirements of official customs control documentation. The form adopted in August 2006 is now in effect.

In addition to the direct appearance of the cargo declaration, there are a number of instructions describing the correct execution and completion of the document. The latest changes to such instructions date back to 2007.

The information required to be provided is entered into the customs declaration:

• directly by the declarant;
• a representative with appropriate powers and qualifications (if import is carried out by a legal entity);
• an authorized representative of the intermediary.

To correctly fill out the relevant clauses of the declaration, it is necessary to use regulatory documents. In particular, various classifiers approved by the official document flow must be prescribed in accordance with reference books, such as:

• classifier of regulations and reference information;
• classifier of countries and currencies.

All these normative documents are accepted as standards; their use in customs control procedures is strictly mandatory. Filling out without compliance entails refusal to accept declarations, refusal to grant the right to import or move goods.

The primary action regarding the declared goods is to determine the customs control regime applicable to them. After determining the mode, the exact number of cargo declarations provided is determined, corresponding to the number of modes predefined for each group of declared goods or property.

The cargo declaration consists of main and additional sheets. If goods of a single name, brand, or other identical distinctions are declared, they fall under a single ten-digit classification code - information about them is enough to indicate on the main sheets of the cargo declaration (TD-1, TD-3). The single regime also applies to goods having the same country of origin. If the latter is unknown, similar control rules apply to goods provided for inspection. The contributions and fees paid in this case also have a flat rate.

Additional sheets of the cargo declaration (TD-2, TD-4) are used if the applicant needs to indicate detailed information about goods of categories other than the main one (other brands of products, geographical origin, differences in names). On each additional sheet no more than three items can be presented according to the nomenclature, but the total number of sheets of additional content is not legally limited. Columns in additional sheets of the declaration, the filling of which is not provided due to the indication of goods of the same gradation, should be crossed out.

When filling out the described document, you can visually highlight a number of blocks.

Filling out is carried out in the following sections:

1. Information about the general characteristics of the declared goods is provided in the first column, as well as in columns three to six. The customs regime applied to the goods, its direct quantity and the required cargo items are indicated.
2. Columns two, eight to nine, fourteen and fifty-four indicate detailed information about the participants in customs clearance acting on the part of the declarant. Information about the persons receiving the goods, about the sender, about the persons providing financial support, about those who directly fill out this declaration - the declarant, representative, intermediary.
3. Everything related to the geographical characteristics of the goods, such as the country of origin, receipt, dispatch, or the country of direct destination (if the goods simply pass through the territory of the Russian Federation without delay), is indicated in columns: eleventh, fifteenth to seventeenth with subsection “a” , thirty-fourth.
4. Sections eighteen to nineteen, twenty-one, twenty-five to twenty-six must be filled in with information about the use of transport, when moving the declared goods, and about the use of transportation in containers, if this happened.
5. The block responsible for the money side. Information about the declared value of the goods, the conditions accompanying direct delivery, currencies and their rates at the time of declaration, banking information, customs duties paid - all this is contained in the following columns: twelfth, twentieth, twenty-second to twenty-fourth, and twenty-eighth and from forty-seven to forty-eight.
6.

Columns thirty-one to forty-six provide a comprehensive description of the goods:

• Name;
• packaging, number of containers used;
• all information about excise taxes;
• weight of the product with and without packaging;
• customs duty benefits provided for this product;
• if there is a restriction on the import of a given product, residual quotas are indicated;
• if goods use additional units of measurement, their classification code is indicated;
• determined value of goods according to customs price lists, statistical ones.

7. Column 44 stands apart because it contains the information necessary to describe each individual product:

• information about licenses when goods or property fall into non-tariffed categories;
• numbers of documentation required for transportation;
• data on transactions carried out when falling under the foreign economic category;
• information about accompanying accounts;
• data on the permission for the appropriate classification of the declared goods, obtained from the inspection service;
• comprehensive information accompanying the product - permitting documentation, certified certificates, etc.;
• data, information about other accompanying documents required to be provided.

It is clear that the list of documentation required to be made available to customs inspection authorities is not limited to the declaration alone. The Code clearly states the responsibilities of all parties to the procedure, with the obligatory indication of accompanying documentation and information. In turn, the Federal Customs of the state has determined a list of documentation and necessary information required to complete the procedures.

Those who are encountering the procedure for the first time should familiarize themselves with the official regulations adopted by federal customs officials. There, all the information is systematized and presented in proper form, with the exception of one important component - the act does not contain a detailed list of documents that will be needed during the customs inspection procedure. This fact is a little strange for an official document, however, you can turn to other trustworthy sources to obtain the necessary information.

If the declarant-applicant provides the inspection authority (customs) with copies of the accompanying documentation necessary for carrying out verification procedures and proper registration, customs officers have the right to request the originals to compare and determine the authenticity of the specified information.

After checking the copies with the originals, in the absence of discrepancies, the customs official responsible for this direction endorses the copies of the documents, officially confirming that the copies fully correspond to the original documents. Moreover, in addition to the mandatory seal on reconciliation with the original, copies of documents are certified by the employee’s personal imprint containing his identifier. After the entire procedure, copies of supporting documentation and originals are returned to the applicant or his representative.

In some cases, the customs authority has the right to officially require the applicant-declarant, or his representative, to provide additional information confirmation or accompanying documents, if it is necessary to verify the compliance of the information provided with reality. The applicant cannot refuse if the request is properly motivated in full accordance with the regulations.

It is clear that the registration and inspection by customs officers are necessary not to limit the movement or import of any goods, objects, property into the territory of the state, but to officially prevent this if illegal actions, falsifications, and forgery of accompanying documentation are discovered.

It is also the responsibility of customs to resist the appearance of goods prohibited by law.

All actions carried out by inspection bodies are stipulated by the relevant articles of the Code of our country. The same applies to the response actions required to be taken by the declarant, that is, the one who imports something into state territory, in this case belonging to the Russian Federation, or transports something across borders using the transit method.

Customs procedures: general provisions

A prerequisite for international transportation is the execution of documents. They all have their own filling features, applications and advantages. Customs clearance for legal entities involves placing goods under a certain customs regime. The effectiveness of foreign economic activity depends on the correct implementation of all established rules and standards. Compliance with customs legislation, regulations and decrees plays an important role when exporting goods.

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 basic 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 a personal account is needed to confirm the transfer of funds and the execution of payments;
• Tax receipts;
• Bank statements;
• Deposit - is issued when making an advance payment.

Documents for import to Russia

Declaration of customs value

A customs declaration is necessary for transporting goods across the border; it is invalid without a declaration of customs value, which indicates the corresponding price of the cargo and the method of its calculation.

Transit declaration

The transit declaration is a business document required for internal customs transit. carried out on the basis of the packing list and invoice.

Complete information about documents for customs clearance of imports.

Documents for export

Stages of export registration:

1. Registration of a foreign trade agreement;
2. Opening a transaction passport (if the transaction amount exceeds 50 thousand US dollars);
3. Issuance of a certificate in form ST-1 (if the product is produced in the CIS) or in form A (if the manufacturer is one of the EU countries).

When customs clearance of goods, as a rule, two different sets of documents are used: for import and for export.
IMPORT. import cargo required basic scanned documents:

- The contract and its annexes
- Invoice;
- Invoice translation(preferably in Word format);
- Brokerage agreement and power of attorney to us (send your company details to , in response we will send you a completed agreement and power of attorney).
- Air waybill. You can simply tell us the air waybill (AWB) number, we will track the status (date and time) of the cargo’s arrival at the Airport.
- Documents confirming customs value b. Due to the fact that Sheremetyevo customs is an exemplary customs house (in terms of value) among air checkpoints, it is always required to provide documents confirming the value of goods (This is only at Sheremetyevo airport. In the absence of one of the documents, it increases the risk of CTS (customs adjustments) value). The basis for requesting these documents when declaring is Appendix No. 3 to the Procedure for controlling the customs value of goods dated September 20, 2010 No. 376 and FCS order No. 272 ​​dated February 14, 2011:

• Price list of the manufacturer;
• Export customs declaration;
• Translation of export customs declaration;
• SWIFT for payment for goods;
• Statement of payment from personal account;
• If, according to the contract, there are discounts, then Information is needed explaining the reasons for the seller to provide discounts to the buyer for a specific batch of goods and their amount.

You will also need documents regarding previous imports of similar goods:

• Previous customs declarations (2-3 pieces), according to which similar goods were imported;
• Agreement on the sale of imported fish on the territory of the Russian Federation (if there is no agreement for the current supply, then for previous deliveries);
• TTN and invoice, which were issued upon sale to a Russian buyer, after the import of similar goods;
• Accounting documents on the posting of previous similar goods;
• Banking control statement;
• Documents confirming the cost of transporting goods (certificates from transport organizations, calculation of the cost of transportation, tariffs, etc.).

Additional documents when importing which may be required, depending on the nature of the cargo and the terms of the contract:

- Transaction passport (if the contract amount is more than $50,000);
- Certificate of conformity or DS (declaration of conformity), depending on the description of the product and the HS code; After determining the HS code, we usually inform you what permits are required;
- Application for currency transfer to the supplier for the goods. (if according to the contract, payment terms are prepayment);
- Certificate of Insurance (sum insured, cost of goods + 10%), if the terms of delivery (Incoterms 2010) under the contract are CIP Moscow.
- Contract for the carriage of goods with the transport company and an invoice from the transport company, if the terms of delivery (Incoterms 2010) under the contract are EXW, FCA, FOB, FAS.
- Certificates of origin of goods (Usually this document is called ST-1, ST-2, Form “A” certificate). These documents are required to confirm preferences for payment of duties on goods. For example, when delivering goods from the CIS countries, the duty is 0%, subject to the presentation of ST-1.
- Import phytosanitary certificate if the product is subject to quarantine supervision (vegetables, fruits, plants).
- Import veterinary certificate , if the product is subject to veterinary supervision (meat, fish, poultry).

EXPORT. Required set of documents for electronic declaration import cargo required basic scanned documents:

- The contract and its annexes (preferably in Word format);
- Invoice;
- Brokerage agreement and power of attorney for us (send your company details to , in response we will send you a completed agreement and power of attorney).
- Air waybill. If we organize the transportation, then an air waybill is not needed.
- Procurement documents (TTN, invoice agreement) or card account 41 goods, confirming that the goods are on the balance sheet.

• Bills of lading (originals 3 pcs.)
• Agreement with the carrier (in case of freight payment by the Russian side)
• An invoice from the carrier about the cost of delivery to the Russian border (in case of freight payment by the Russian side) + a payment order from the recipient to pay the invoice.
• Commercial invoice (original)
• Packing list (original)
• Import transaction passport with 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 stating that the cargo was not insured)
• Certificate of origin (original)
• Export declaration of the foreign party (original or copy certified by the Chamber of Commerce and Industry of the country of departure)
• Manufacturer's price list for goods certified by the Chamber of Commerce and Industry of the country of departure
• Certificate of conformity (safety) (upon request) (original and copy certified by the certifying body)
• Hygienic permits and other documents of certification bodies (upon request) (original and copy certified by the recipient’s seal)
• License for licensed and quota goods (on request)
• Documents confirming the introduction into civil circulation on the territory of the Russian Federation of goods designated by a trademark, with the consent of the copyright holder (dealer or distribution 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 for the transfer of funds to the customs account (original certified by the bank’s square stamp confirming the transfer of funds)
• Charter of the enterprise and amendments to it (notarized copy)
• Certificate of state registration or certificate of entry into 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, foreign currency) (valid for 1 month)
• Order on hiring an employee of an enterprise
• Power of attorney for an employee of the company
• Passport of the organization representative (copy)
• Work record book of the representative of the organization (copy)
• Employment contract of an enterprise employee (copy)
• A copy of the order appointing the general director of the company to the position.
• A copy of the general director's work book with a note of acceptance for work.
• Power of attorney for our company to conduct operations on behalf of the organization (3 originals).
• In case of first registration at the Baltic customs:
  • copy of the constituent agreement and amendments to it (notarized copy)
  • a copy of the passport of the general director of the enterprise,
  • copy of the founder's decision to appoint a 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 note from the territorial body of the Ministry of Taxes on acceptance
  • rental agreement for premises by the company;
  • payment order for payment of premises rental.
  • extract from the Unified State Register of Legal Entities

P.S. All documents drawn up in foreign languages ​​must be provided with a translation into Russian and certified by the buyer’s seal. All copies of documents must be certified by the seal of the organization and the signature of the general director.

With the beginning of foreign economic activity, the question often arises: “Customs registration or customs accreditation, what is it?”

Registration of a participant in foreign trade activities is not required before submitting a customs declaration.

A legal entity automatically becomes a participant in foreign economic activity when it pays for goods outside the Customs Union or is the recipient of imported customs cargo.

In order to become a participant in foreign trade activities, you do not need the so-called registration or accreditation of a company at customs.

Registration with the customs authority occurs automatically at the moment the customs office accepts the first declaration (“Declaration for Goods”).

From January 1, 2014, customs declarations are no longer accepted on paper. Customs accepts only electronic declaration under the ED-2 scheme. To register a customs declaration by the customs authority, it is necessary to formalize the documents - convert them into a specialized electronic format, which is used on the customs server. Therefore, documents for filling out a customs declaration are provided in text format (Word, Excel) or in picture format (PDF).

Customs, for registration with the customs authorities, has the right to require that duly certified constituent documents, the original certificate from the bank, final financial statements and documents for renting a legal address be submitted to the archives of the customs department.

The documents for registration at customs of the first declaration also include constituent documents. The procedure for accepting the first customs declaration can be conventionally called registration with the customs authority. The main thing is that the list of constituent documents is in the required quantity and in full.

Documents for filing a Declaration for goods at the new customs post are required in electronic form.

General list of constituent documents for LLC.

Name of documents.	Picture with stamp.	Text in WORD
Certificate of State Register of Legal Entities (assignment of OGRN code)	no more than 0.5 MB, in PDF	no need
A valid (final) certificate of registration of a legal entity with the 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 the Decision on the creation of a legal entity with the appointment of the General Director	no more than 0.5 MB, in PDF	needed
Current (final) Charter	single file in PDF	needed
If yes, Memorandum of Association	single file in PDF	needed
If the company has 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 Unified State Register of Legal Entities extract)	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 file in PDF	needed
Extract from the Unified State Register of Legal Entities, validity period no more than 1 month		no need
Order on the appointment of the General Director	single file in PDF	needed
Order on the appointment of a chief accountant	single file in PDF	needed
Final Minutes of the meeting of founders or Decision on the powers of the Director	single file in PDF	needed
Copy of the general director's passport (page with photo and place of registration)	no more than 0.5 MB, in PDF	no need
Copy of the chief accountant's passport (page spread with photo and page with place of registration)	no more than 0.5 MB, in PDF	no need
Certificate from the bank on opening accounts, validity period no more than 1 month (Certificates must contain the following information: name, actual and legal address, telephone number, OKPO code, INN 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 PDF file	no need
Lease agreement for non-residential premises at the legal address, with all annexes and, if any, for office and warehouse premises	no more than 2.5 MB, as a single PDF file	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 RENTAL AGREEMENT IS ALSO REQUIRED	no more than 2.5 MB, as a single PDF file	no need
a copy of the latest PP regarding 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 Order of the State Customs Committee of Russia No. 1356 of November 28, 2003 “On approval of the Instructions on the actions of officials of customs authorities carrying out customs clearance and customs control when declaring and releasing goods” in the Instructions on the actions of officials of customs authorities 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 powers of the person submitting the customs declaration, which are confirmed by the following documents:

- a passport or other document identifying the person submitting the customs declaration;

- an agreement between a customs broker (representative) and the 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, order of appointment to a position);

- a power of attorney to perform actions on behalf of the declarant, if the customs declaration is submitted by the declarant’s employee, 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 the customs broker (representative), if the customs declaration is submitted by an employee of the customs broker (representative), or a document confirming, in accordance with the civil legislation of the Russian Federation, the powers of the head of the customs broker (representative), if the declaration is submitted by the head of the customs broker (representative);