GTD number on the invoice. Registration number of the customs declaration where to get

I have noticed more than once that when a novice accountant for the first time is faced with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is a stupor. A lot of numbers, in different currencies, nothing is clear.

So let's go!

So, we have 2 sheets of a real gas turbine engine (main and additional). I just cleared confidential information in them, which for educational purposes is useless to us.

You can open them on a separate page, or better yet, print them out and put them right in front of you.

Learning to read GTD

We will analyze the gas turbine engine on the basis of the rules for filling it out, which can be read, for example, here.

Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because on the main sheet you can place information about only one product.

Parsing the main sheet

Main sheet header

Pay attention to the upper right corner of the main sheet of the gas turbine engine:

THEM in column No. 1 means that we have a declaration for the import of goods.

Declaration number 10702020/060513/0013422 consists of 3 parts:

• 10702020 is the code of the customs authority.
• 060513 is the date of the declaration (May 6, 2013).
• 0013422 is the serial number of the declaration.

In column No. 3, we see that we have the first (main sheet) form of two (main sheet + additional sheet).

Total declared 3 items that occupy 3 places.

Let's go a little lower:

Here we see that total customs value all 3 products is: 505 850 rubles and 58 kopecks.

The item arrived from Republic of Korea.

The currency in which payments are made is also indicated here ( USD), as well as the customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is shown here: 31.0433 ruble.

Let's check: 16 295 * 31.0433 = 505 850.58. It turned out the customs value in rubles.

Item #1 (excavator)

We go down even lower along the main sheet to the left:

Here it is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on an additional sheet.

Product Name: " Excavator hydraulic", he takes 1st place.

Moving from the product name to the right:

Item number 1 of 3.

The price of the excavator is 15 800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490 484 rubles and 14 kopecks.

Excavator taxes and fees

Going down the document:

Customs fee (code 1010) from all goods (the customs value as a whole for the customs declaration is indicated as the basis for charging) amounted to 2 000 rubles.

Duty (code 2010) for the excavator (the basis of accrual of its customs value) was 5% or 24,524 rubles and 21 kopecks.

VAT (code 5010) for an excavator (the basis of the accrual was the sum of its customs value of 490,484.14 and the amount of duty of 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.

Once again, I draw your attention to the fact that we charge duty on the customs value of goods, and VAT on (customs value + duty amount).

Parsing an additional sheet

Additional sheet header

We turn to the second (additional) sheet of the declaration.

Pay attention to the upper right corner of the additional sheet:

The number and type of the declaration completely match the values ​​on the main sheet.

In column No. 3 we see that we have the second form (additional sheet) of 2 (main and additional sheets).

Item #2 (hammer)

We go down to the goods declared on the supplement sheet:

We have a product in front of us Hammer hydraulic, which takes 1st place.

Let's move to the right:

First of all, we see that we have 2 goods out of 3.

The price of the hammer is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).

Item #3 (Parts)

We go down below:

The second product on the additional sheet (the third one according to the customs declaration as a whole): " Parts of full swing hydraulic shovel excavator".

Let's move to the right:

This is the third item out of 3.

The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4 656 rubles and 50 kopecks(customs value).

Taxes and fees on the hammer and spare parts

We go down the additional sheet (column No. 47, calculation of payments):

Duty (code 2010) for a hammer (the basis for accruing its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.

VAT (code 5010) on the hammer (the basis of its accrual is the customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.

Let's move to the right:

VAT (code 5010) for spare parts (the basis for accruing their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.

Summing up

The customs duty amounted to 2,000 rubles on all goods.

We enter in 1C

Setting up functionality

First of all, go to the "Main" section, "Functionality" item:

Here, on the "Stocks" tab, the item "Imported goods" should be checked:

We enter the receipt of goods

We go to the section "Purchases" item "Receipt (acts, invoices)":

Let's create a new document:

As a supplier, we will now choose an arbitrary counterparty to simplify the task:

Settlements with the supplier are carried out in dollars, therefore, in the contract with us, we indicated the currency of settlements in USD:

This means that all prices in the document are filled in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not done so yet):

Please note that we have indicated the rate "Excluding VAT" everywhere. This tax will be calculated and indicated by us later in the customs declaration.

Now we scroll the tabular part to the right and fill in the CCD number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular section. customs and settlement agreement with her (deposit).

The customs fee amounted to 2000 rubles, there are no fines.

Go to the tab "GTE Sections":

A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped.

In our case, the procedure for calculating customs payments for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.

For the third item, the duty is not indicated and we could put it in a separate section.

But we will do it a little differently.

At the beginning, we indicate the total percentage of duty and VAT:

These rates are automatically calculated for the total customs value, and then proportionally distributed among 3 goods:

That's right (see our final plate on the GTE), except for the third product. Manually correct its data:

In the end it will look like this:

We carry out the document.

We look at the postings

We see that the customs fee and customs duties were distributed according to the cost of goods, and the input VAT was debited on 19.05.

• Online journal for an accountant
• Registration number of the customs declaration from 10/01/2017 - where to get it?
• How to enter information about the customs declaration in the invoice in 2017-2018?
• Customs declaration sample filling 2018
• Number of characters in GTD in 1s 8.3

What should be the number of GTD characters in s / f at present? Attention The chronology is reset annually. Thus, the registration number of the customs declaration, the sample below, has a clearly structured scheme, it is written through the fraction sign "/" without spaces. To confirm the correctness of the information, the registration number must be certified by the seal and signature of the responsible customs officer.

What should be the number of GTD characters in s / f at present?

Quote: 47.4. In column 3, lines 010 - 220 reflect the data indicated, respectively, in columns 2 - 8, 10 - 19 of the sales book. The indicators in lines 010 - 220 are filled in in the same manner as the procedure for filling in the indicators in columns 2 - 8, 10 - 19 of the sales book, established by section II of the Rules for maintaining the sales book, used in the calculation of value added tax, approved by the Decree of the Government of the Russian Federation of December 26 2011 N 1137. 2. In the mentioned section II of the Rules for keeping the sales book, there are no CCD numbers.

Number of characters in GTD in 2018

Attention

To indicate information on the DT renomer, a separate column 3a is assigned. This indicator is not filled in by all enterprises / individual entrepreneurs, but by those that sell goods subject to the following conditions:

1. If VAT was not paid under par. 1 sub. 1.1 p. 1 stat. 151 NK.
2. If, when declaring, VAT was paid according to par. 3 sub. 1.1 p. 1 stat. 151 NK.

That is, fill in gr. Online journal for an accountant Typical examples:

• 10226010/110917/0003214 - for Russia.
• 11/180817/0004781 - for Armenia.
• 06532/210717/0002487 - for Belarus.
• 50208/110417/0001245 - for the Republic of Kazakhstan.
• 10302/220317/0000874 - for the Kyrgyz Republic.

Therefore, we figured out that legal entities and individuals, when importing and exporting cargo, do not need to worry about how the registration number is coded, because this is part of the functions of government officials.

Registration number of the customs declaration

If, on the basis of the accompanying documents, several items of goods are imported at the same time, with the preparation of one invoice, the data is entered through the sign ";" - that is, through a semicolon. It is not required to fill in the indicator gr. 13 when reflecting information on corrective invoices (corrected). Registers of books of sales and purchases are obligatory for compilation by all economic entities paid on VAT transactions.
How to fill in the registration number of the customs declaration It is very easy to enter data on the DT registration number into invoices and books of purchases and sales. If the foreign goods come from a Russian supplier, it is enough to duplicate the data in the required columns/columns. If the purchase is made from a foreign partner, before the goods arrive at their destination, all mandatory customs procedures are carried out, a declaration is drawn up.

Online journal for an accountant

Decision of the Commission of the Customs Union of 20.05.2010 No. 257): XXXXXXXX/ XXXXXX/ XXXXXXX Element 1 Element 2 Element 3 Element 1 - the code of the customs authority that registered the diesel fuel, in accordance with the classifiers of the customs authorities used in the member states of the Customs Union. So, for example, the code of the Moscow customs is 10129000, and the code of the Nakhodka customs is 10714000. The registration number of the customs declaration from 10/01/2017 - where to get it? Note! Many users are also often interested in the question: What is the registration number of the declaration of conformity of the customs union? And is this concept identical to the registration number of a regular customs declaration? We hasten to clarify that both terms are not equivalent.

The second designates the number of the declaration when exporting or importing products. And the first is designed to uniquely identify the declaration of conformity, which is what certification bodies that have passed accreditation do.

Letter from the FTS on the customs declaration in the invoice of the supplier 2018

Non-standard CTD numbers in ND for VAT Dismissal of a parent of a disabled child: there are features In the case when an organization plans to reduce staff and, among others, an employee who is the parent of a disabled child falls under this reduction, the date of his dismissal may have to be postponed or even kept for him workplace.< … Что нужно сделать с 26 по 30 марта Бухгалтер – это стиль жизни.Даже календарь у бухгалтеров особый. Вехи бухгалтерского календаря – не столько числа месяца и дни недели, сколько даты представления отчетности и уплаты налогов. Наши еженедельные напоминания помогут вам не забыть ни об одной важной бухгалтерской дате.< < …Безопасная доля вычетов по НДС Высокая доля НДС-вычетов может привести к пристальному вниманию проверяющих.

What is the difference between the "customs declaration registration number" and the former "customs declaration number"? And, accordingly, where to get the registration number of the customs declaration? Registration number of the customs declaration: example In accordance with clause 43 of the Instruction approved by the Decision of the Commission of the Customs Union dated 20.05.2010 No. 257, the registration number of the customs declaration is located in the first line of column A of the main and additional sheets of the customs declaration and has the following format: AAAAAAAA / DDMMYY / NNNNNNN, where: AAAAAAAA - code of the customs authority that registered the declaration. The code is set in accordance with the classifiers of the customs authorities used in the member states of the customs union.

Non-standard customs declaration numbers in ND for VAT

And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from gr. "A" DT. If the registration number of the customs declaration has an incorrect value What should I do if the entered number is filled in with errors or inaccuracies? VAT taxpayers are concerned about this issue, first of all, because of the legitimacy of subsequent deductions. According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the IFTS from identifying the counterparty cannot be a valid reason for refusing to file a tax deduction. VAT refund If the accounting program “swears” when uploading data, first check whether the data is filled in correctly. In case of correctness, try to check the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the still unfinished procedure for filling out information according to the new rules.

Note! What is the difference between the registration number of the customs declaration and the TD number? Nothing, since the corresponding terms in column 11 of the invoice and page 150 of the VAT return are replaced by “TD registration number”. Specify the data should be on gr. 11 invoices. The requirement applies to products manufactured outside the Russian Federation or produced exclusively for domestic consumption in the Kaliningrad region. after the completion of the free customs zone process. If the goods are of origin from the Russian Federation, according to gr. 11 is a dash.

Registration number of the customs declaration in the sales book The registration number of the customs declaration for export should be entered not only in the invoice, but in the sales book. To indicate information on the DT renomer, a separate column 3a is assigned.

Important

And where can I find the registration number of the customs declaration for filling out invoices? For an answer, let us again turn to the norms of paragraph 43 of Decision No. 257. It is clearly indicated here that according to gr. And the registration number assigned to the declaration is indicated - both in the main sheet and in additional ones. If the goods are resold, all data will already be indicated in the documents from the supplier.

When filling out an invoice, questions often arise: how to correctly enter the number of the customs declaration in column 11, where to get it and what does this long set of numbers mean?

The rules for filling out an invoice are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, column 11 of the invoice must indicate the number of the customs declaration.

Here we are talking about the registration number for goods imported by the importing company into the country for domestic consumption. When exporting, customs officers submit a declaration for goods, which is automatically assigned a registration number.

It is affixed in column "A" of the electronic copy of the declaration for goods, printed on paper. If the declaration is not printed out, its registration number can be found in the declarant's software, through which the customs declaration of the goods was carried out. Officials receive a notification of registration.

I would like to draw your attention to the fact that the invoice is used when calculating the value added tax, so we are talking about the customs declaration of goods on the territory of the Russian Federation.

Therefore, in column 11 of the invoice, the number of the customs declaration issued by the Russian customs authority must be indicated. The procedure for the formation of the registration number is established by the requirements of the legislation. Namely, the Instruction on the procedure for filling out a declaration for goods, approved by the decision of the CCC dated May 20, 2010 No. 257. The number of the customs declaration must contain three elements through the delimiter sign "/". Note that spaces between elements are not allowed. The registration number of the customs declaration in practical application looks like this: 10702030/ 261016/0088410, or, for example, like this: 10502110/220215/0003344.

Now let's dwell on the content of this long code. In fact, each of his honors is logical and understandable. Knowing the composition of the number, it will be easier to check for correctness. So let's get started:

Element 1. These are eight digits indicating the code of the customs authority in which the declaration is registered. In our example, the code 10702030 is the number of the customs post of the seaport of Vladivostok and 10502110 is the Yekaterinburg customs post (electronic declaration center). It must be remembered that all codes of the customs authorities of the Russian Federation have strictly eight digits, the first two of them must be "10".

Element 2. The date of registration at customs is entered here in the following format: day, month, last two digits of the year. In our example, "261016" means that the declaration was registered on October 26, 2016, and "220215" on February 22, 2015.

Element 3. This part of the code must necessarily have seven characters. Indicates the serial number of the declaration for the goods in the customs authority that registered it. According to the rules, the serial number starts from one in each calendar year, i.e. the very first declaration of the new year will have the serial number 0000001. From the example we see that the declaration registered on February 22 has the serial number 3'344, and on October 26 - 88'410.

Completion of the customs declaration Column 2 "Sender/Exporter" - information about the consignor of goods in the transport transportation documents is indicated, in accordance with which the movement of products has begun: short name and location of the company.

Column 4 "Shipping specifications" - is filled in when using shipping specifications, lists and other similar documents when declaring goods, including those transported unassembled or disassembled, incomplete or incomplete. Please note If the declaration is not printed out, its registration number can be found in the declarant's software, through which the customs declaration of the goods was carried out.

Column 8 "Recipient" - contains information about the person indicated as the recipient of goods in transport transportation documents, in accordance with which the transportation of goods was completed: for the organization - its short name and location, as well as the short name of the country in accordance with the classifier of countries of the world and other options. The number of the customs declaration 10702030/261016/0088410 must contain three elements separated by the separator sign "/": the code of the customs authority, the date of registration, the serial number of the customs declaration for goods.

Column 18 "Identification and country of registration of the vehicle upon departure / arrival" - information on the transport that transported the goods presented to the customs authority for the customs procedure. The exception is transit operations.

Column 20 "Terms of delivery" - information on the terms of delivery, if the declared goods are imported as part of the fulfillment of contractual obligations of a foreign economic transaction.

The buyer asks to fill in column 11 "Registration number of the customs declaration" in the invoice to indicate the number of the declaration without slashes?

What information about imported goods should be indicated in the invoice. How to fill in column 11 "Registration number of the customs declaration" - read the article.

Question: When filling out by us (organization, OSNO) column 11 "Registration number of the customs declaration" in the invoice, our buyer asks to indicate the number of the declaration without slashes (/), referring to the following wording: "gr 11 - the registration number of the TD contains 21 digits / 23 characters ", i.e. slash (/) our counterparty considers as a sign. How to give a legally supported and reasoned answer to the buyer?

Answer: You are correct in that in column 11 of the invoice you indicate the registration number of the customs declaration, consisting of 23 characters, of which 21 are numbers, 2 are slashes.

clause 43 of the Instruction, approved):

The registration number is taken from the first line of column A of the main and additional sheets of the customs declaration (letter of the Federal Tax Service of Russia dated August 30, 2013 No. AC-4-3 / 15798).

Rationale

What information about imported goods should be indicated in the invoice

Columns 10 and 10a "Country of origin of goods" and column 11 "Registration number of the customs declaration" fill in only for foreign goods. That is, for those produced abroad and delivered to Russia (clause 5, article 169 of the Tax Code of the Russian Federation).

In columns 10 and 10a, indicate the country of origin of the goods. That is, write down the digital code and the short name corresponding to it according to the All-Russian classifier of the countries of the world OK (MK (ISO 3166) 004-97) 025-2001. This procedure is provided for in subparagraph "k".

The name of the union of several states can also be indicated as the country of origin. In this case, in column 10, put a dash, and in column 10a indicate the name of the union of countries. For example, "EU" or "European Union". This is stated in paragraph 1 of the letter of the Ministry of Finance of Russia dated February 10, 2012 No. 03-07-09 / 06.

In column 11 of the invoice, indicate the registration number of the customs declaration. Take it from the first line of column A of the main and additional sheets of the customs declaration. * Fill in this column not only for foreign goods, but also for goods released for domestic consumption upon completion of the free customs zone procedure on the territory of the SEZ in the Kaliningrad region. This procedure follows from subparagraph "l" of paragraph 2 of section II of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and paragraph 43 of the Instruction approved by the decision of the Commission of the Customs Union of May 20, 2010 No. 257. There are similar explanations in the letter of the Federal Tax Service of Russia dated August 30, 2013 No. AS-4-3 / 15798.

What to check in the invoice from the seller: for shipment and for advance payment

Situation: Is it possible to deduct VAT on an invoice that contains an inaccurate registration number of the customs declaration (declaration for goods)

The answer to this question depends on the nature of the distortions made in the registration number of the customs declaration.

The registration number of the customs declaration is a mandatory requisite of the invoice (subclause 13, clause 5, article 169 of the Tax Code of the Russian Federation).

The standard registration number of the declaration for goods consists of 21 digits, separated by a slash into three elements (clause 43 of the Instruction, approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257):

Eight digits of the first element indicate the code of the customs authority (division) that accepted the customs declaration;

The six digits of the second element fix the date of acceptance of the customs declaration (day, month, last two digits of the year);

The seven digits of the third element are the serial number of the customs declaration.

When filling out the invoice, the counterparty may not indicate all the information about the registration number of the customs declaration. However, if the mistake made makes it possible to unambiguously determine the seller, the buyer, the name of the goods, their cost, the tax rate and the amount of the tax, then an invoice with such an error does not prevent the receipt of a deduction (clause 2, article 169 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated February 18, 2011 No. 03-07-09 / 06.

If an error made in the registration number of the customs declaration gives reason to doubt the authenticity of the customs declaration itself, do not deduct the amount of VAT on such an invoice. For example, the declaration registration number 10110080/321512/0004389 is obviously unreliable, since the date 15/32/12 does not exist.

From the letter of the Federal Tax Service of Russia dated August 30, 2013 No. AS-4-3 / 15798

The Federal Tax Service, having considered the appeal on the issue of filling in column 11 of the invoice, reports the following.
According to paragraph 2 of Article 169 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), invoices are the basis for accepting the amounts of value added tax presented to the buyer by the seller for deduction when the requirements established by subparagraphs 5, 5.1 and 6 of this article are met.
On the basis of subparagraphs 13 and 14 of paragraph 5 of Article 169 of the Code, the mandatory details of the invoice are the country of origin of the goods and the number of the customs declaration. This information is indicated in relation to goods whose country of origin is not the Russian Federation.
The form of an invoice used in value added tax calculations and the rules for filling it out (hereinafter referred to as the Rules) were approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. value added tax".
The procedure for filling in invoice indicators is provided for in Section 2 of the Rules.
So, subparagraph "l" of paragraph 2 of the Rules establishes that column 11 of the invoice should indicate the number of the customs declaration. This column is filled in for goods whose country of origin is not the Russian Federation.
Regarding the procedure for filling in the number of the customs declaration indicated in the invoice, it should be noted that in accordance with paragraph 1 of the Order of the State Customs Committee of Russia No. 543, the Ministry of Taxes of Russia No. BG-3-11 / 240 dated 06.23.2000 (registered by the Ministry of Justice of Russia on 14.07.2000 , reg. No. 2307) "On the Formation of the Number of the Cargo Customs Declaration after the Release of Goods" after the customs body of the Russian Federation has released a specific product, the number of the cargo customs declaration (CCD), in which information about this product is declared, should be considered the registration number of the cargo customs declaration assigned by an official of the customs body of the Russian Federation upon its acceptance (from column 7 of the customs declaration), indicating through the fraction sign "/" the serial number of the goods from column 32 of the main or additional sheet of the customs declaration or from the list of goods, if a list of goods was used instead of additional sheets when declaring.
As for column 7 of the CCD, it should be noted that according to subparagraph 1 of paragraph 43 "Instructions on the procedure for filling out a declaration for goods", approved by the Decision of the Commission of the Customs Union dated 20.05.2010 No. 257, from 01.01.2011 the number of the customs declaration is not indicated in column 7 GTD, and in the first line of column "A" of the main and additional sheets.
Thus, when filling out the indicator in column 11 "Customs declaration number" of the invoice, one should be guided by the above procedure.
At the same time, in accordance with paragraph 2 of clause 2 of Article 169 of the Code, errors in invoices that do not prevent the tax authorities from identifying the seller, buyer of goods (works, services, property rights), the name of goods (works, services, property rights) during a tax audit rights), their value, as well as the tax rate and amount of tax presented to the buyer, are not grounds for refusing to accept tax amounts for deduction.

New invoices - how to issue, register and store

Customs declaration. Box 11 is now titled "Customs Declaration Registration Number". As before, fill in box 11 if the goods are imported. Copy the customs declaration number from the seller's invoice. If you are an importer, then indicate the number from column A of the declaration according to which the goods were imported (clause 43 of the Instruction, approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257). It consists of three parts - a total of 23 characters, if you count the slash. It is possible to add to the declaration number through a slash the serial number of the goods from column 32 of the main or additional sheet of the declaration.

Answered by Stanislav Kotovich,

Deputy Director of the Legal Department of the Ministry of Finance of Russia

“For each line of the Balance, the indicator of which is significant, enter substrings. In them, indicate the numerical values ​​that are part of the aggregated indicators of the standard form of the Balance. For example, separate lines can be added to line 1150 "Fixed assets" and include data on the cost of buildings, machinery and equipment, if such information is material. How to determine the level of materiality of indicators, read the recommendation.»

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The cargo customs declaration (CCD) is a document that is obligatory for registration when importing (exporting) goods through the customs border of the Russian Federation. In the case when an invoice is issued for an imported product, the data on the customs declaration must be entered in this document. In our article, we will answer the main questions regarding the design of a customs declaration and entering data on the declaration into the invoice.

What is a GTD (ready customs declaration)

If your organization imports imported goods, or you, as an entrepreneur, sell products for export, then the customs declaration is one of the main documents that you will have to draw up. The customs declaration confirms the legality of your shipment. If the customs declaration is not issued by you, then the goods crossing the border of the Russian Federation will be recognized as contraband.

The document is drawn up in the prescribed form - on forms DT1n DT2n. The first form is used to enter basic data about the product, the sender and recipient, the second - to reflect other additional information (packages on products, accompanying documents, payments).

If you are accepting an imported product from abroad, then make sure that the following basic information is included in the declaration:

• full information about the sender: organization, legal address (for example, Mercedes-Benz, 76751, Werth, Germany);
• information about you as a recipient (LLC "Standard", 412741 Tula, Lenina St., 14, building 5);
• if the goods are sent through an intermediary, then the data on it must also be reflected in the declaration;
• a detailed description of the goods (type, name, model, serial number, information about the manufacturer);
• the value of the goods, the amount of customs payments;
• payment procedure (currency, information on payments, amounts of funds paid);
• place of loading and delivery of goods (country, locality, address);
• vehicle that imports goods (make, model of car, license plates).

Data on the product, country of origin, country of origin and recipient should be reflected not only in text format, but also in the form of special codes.

The form is filled out in Russian. Preferably, when the form is filled out electronically, after which it is printed and certified. If you fill out the form by hand and enter the data illegibly, they may not be accepted for clearance at customs. It should also be noted that errors, blots, corrections should not be made in the document - such a declaration is invalidated. If the data in the document is entered incorrectly, then it is better to rewrite the declaration. If this is not possible, make the necessary corrections in the document, and then certify the CCD with the declarant.

The legislation establishes the deadlines within which a customs declaration must be issued - no more than 14 days from the date of import / export of goods.

When the GTD number is included in the invoice

If you issue an invoice for the shipment of imported goods, then the customs declaration number must be entered in the document for issuance to the buyer. Together with the declaration number on the invoice, the country of origin of the goods must be indicated. These data can also be taken from the GTD.

In order to understand whether it is necessary to enter data on the customs declaration in the invoice, it is necessary to determine whether the goods are recognized as domestic or imported.

Option 1. Import of finished products

If you have imported finished products into the territory of the Russian Federation, the country of origin of which is a foreign state, then such goods are imported. When selling goods and issuing an invoice to the buyer, be sure to indicate the number of the customs declaration in the document.

Example #1.

JSC "Skif" purchased a batch of German-made trailers from the German company "Stoll", which is confirmed by the data of the customs declaration. Part of the Skif party was sold on the territory of the Russian Federation by the Master company. When issuing the invoice, Skif indicated the number and date of the customs declaration in it.

Option 2. Processing of imported raw materials

There are cases when Russian companies purchase imported raw materials for subsequent processing and manufacturing of finished products. Is it necessary to include data on imported raw materials in the invoice when selling goods? It all depends on whether the new product is different from the imported raw material. If as a result of processing you received a fundamentally new product, then this must be confirmed by the appropriate classifier. According to the Commodity Nomenclature for Foreign Economic Activity, the first four characters of the manufactured goods must differ from those of imported raw materials. If, according to this criterion, the manufactured products differ from the imported goods (raw materials), then such products are considered domestic (country of origin - the Russian Federation), therefore, it is not necessary to enter the CCD data on the invoice.

Example #2.

In April 2016, Molot LLC imported fabric and sewing accessories (buttons, zippers, etc.) from Poland. In August 2016, on the territory of its own sewing workshop, Molot produced 120 pieces of clothing (men's trousers) from imported fabric. According to the foreign economic activity classifier, trousers are recognized as a new product with a country of origin - the Russian Federation. A batch of trousers "Molot" sold to the store "New Style", when issuing an invoice, the GTD was not indicated in it.

Option 3. Imported goods (raw materials) purchased in the Russian Federation

Another important question that interests many entrepreneurs is how to issue an invoice if imported raw materials were purchased in Russia for the production of goods. Similarly to the case above, everything will overestimate whether the produced goods differ from the purchased raw materials. If the first four digits of the goods correspond to the data of imported raw materials, then the manufactured products are recognized as imported, and, therefore, the CCD must be entered in the invoice. According to the same rule, you should issue an invoice for imported goods purchased in Russia:

• if the goods have been changed (understaffed, modified), as a result of which its code according to the classification of foreign economic activity has changed, then it is recognized as domestic, which means that the GDT does not need to be paid into the account;
• if the imported goods were purchased in the Russian Federation and resold without changes, then when issuing an invoice, the buyer must enter the details of the Russian supplier's invoices into it.

Example #3.

In March 2016 Sokol JSC imported a batch of women's shoes from Italy. In April 2016, a batch of shoes was sold by Novus JSC on the basis of invoice No. 12/74. In August, Novus sold goods to the Bagheera chain of stores. When the goods were shipped, Novus issued an invoice to Bagheera, in which he indicated data on the imported goods (invoice No. 12/74).

How to add GTE data to the invoice

So, you have established that the goods being sold are imported. In this case, the data on the customs declaration must be included in the invoice, which is issued to the buyer upon shipment. The procedure for reflecting information about a foreign product in an invoice is fixed in the Instructions of the Customs Union Commission and Government Decree No. 1137.

When issuing an invoice, enter the GTD number in column No. 11. Double-check the invoice number with the primary document (see the first line of the customs declaration, column A, main and additional sheet). Also, do not forget to indicate the country of origin of the goods in column 10 of the invoice. In the customs declaration, this information is reflected in column 16. We emphasize that columns 10 and 11 in the invoice are filled in only when it is established that not domestic, but imported goods are being sold.

Quite common among organizations and entrepreneurs is the sale of homogeneous imported goods imported into the territory of the Russian Federation in accordance with various customs declarations. What information should be indicated in column 11 of the invoice in this case? Upon the sale of the goods and the issuance of the buyer's invoice, indicate in the document the numbers of the customs declaration for each item of goods. In other words, the invoice must reflect the numbers of all customs declarations under which the goods being sold were imported.

When GTD is not indicated in the invoice

The law provides for a number of cases in which the organization selling imported products does not need to indicate the CCD number on the invoice. Detailed information on this is provided in the table below.

Question - answer about the GTD number

Question: In November 2016 JSC "Pharaoh" imported a batch of upholstered furniture into the territory of the Russian Federation. In the same month, the furniture was sold in favor of Piramida LLC. When the furniture was shipped, Pharaoh issued an invoice to Pyramida, column 11 of which contains the customs declaration number 53874251. In December 2016, Pyramida plans to sell furniture from the Novy Dom chain of stores. Does Piramida need to indicate the GTD number on the invoice when shipping furniture to Novy Dom?

Answer: Yes, in this case, Pyramida, when issuing an invoice to Novy Dom, must indicate the customs declaration number 53874251 in the document. This is due to the fact that the declaration number was indicated on the invoice received from the declarant of the imported goods (JSC Pharaoh).

Question: JSC "Segment" in April 2016 imported a batch of ceramic tiles from Spain. The goods were received at the post office, the customs declaration was not issued upon importation. In August 2016, Segment plans to sell tiles from the Khozyain chain of hardware stores. How can Segment fill in column 11 of the invoice upon shipment?

Answer: Since the customs declaration was not issued, it is not necessary to indicate it in the invoice when shipping the goods to Segment. According to the legislation, the shipment of imported goods is permissible without registration of a customs declaration. In this case, all the necessary data about the goods are reflected in the documents for the postal item.

Question: JSC "Fabula" imports goods from Belarus. The import of goods into the territory of the Russian Federation was carried out without registration of a customs declaration. How can Fabula fill in column 11 of the invoice when selling goods on the territory of the Russian Federation?

Answer: According to the Customs Code, the movement of goods within the borders of the Customs Union of the CCD is not registered. Since Belarus is a member of the Customs Union, goods imported from this country are not declared. When issuing an invoice for the sale of goods "Fabule", it is necessary to put a dash in column 11.