Preliminary declaration of goods. Basic concepts and features of preliminary customs declaration Difference between basic customs declaration and preliminary procedures

Pre-declaration of imported goods is understood as the submission of documents to customs before the goods actually arrived there. This rule is regulated by Art. 211 federal law No. 311-FZ of October 27, 2010 and the provisions of Art. 193 TC CU.

Procedure for preliminary customs declaration

The preliminary customs declaration regime is available only for goods delivered to Russia by road and rail transport. The essence of the procedure is to draw up and register a declaration before the goods arrive at customs. She has her own advantages.

Significant time savings during customs control. Goods are released within one working day from the moment they are presented for customs inspection, subject to payment of taxes and duties.
Reduced costs - you do not have to pay for a simple transport and cargo delay.
Expanding the scope of trade relations.
Spot check of goods subject to special control, transportation rules and other restrictions. Cargoes that do not require the close attention of customs officers freely pass through the checkpoint.
Presentation of cargo for inspection at the checkpoint closest to the border, convenient for the declarant.

Preliminary declaration involves the electronic transmission of information about goods being prepared for import or the provision of copies of documents. It is no longer possible to issue a preliminary declaration for imported goods that have already crossed the border. When the transport arrives at the customs, the actual parameters of the cargo are checked against the information from the preliminary declaration.

Requirements for issuing a preliminary declaration for goods

The pre-filed declaration must contain information that accurately characterizes the imported goods according to the following parameters.

The number of commodity items.
The number of product units for each item.
The weight of the cargo in general and each unit separately.
The price of each item and the total cost of the shipment.
The name of the sender, recipient and their addresses.

For preliminary declaration, forms DT1 and DT2 are used - the main and additional sheets, respectively. All information known to the declarant shall be entered into them.

If some data is unknown at the time of declaring, they are allowed to be entered on the form before the goods are released from customs. Incomplete declaration is used in cases of lack of information that does not affect the passage of customs inspection. For example, about the transport on which the cargo is reloaded after crossing the border. But, you still have to transfer the final data to customs - 45 days are allotted for this from the date of registration of the incomplete declaration. Corrections are sent in a separate letter. It is not necessary to issue another form DT1 or DT2.

If the previously declared parameters of the cargo differ from the actual ones, the declaration can be withdrawn by filling it out again, or documents confirming the change in weight, quantity and value can be provided. By the time the cargo is released from customs, duties and taxes must be paid on it, original documents must be presented, copies of which were submitted for preliminary declaration.

Validity period of the preliminary declaration

After registration of DT1 and DT2, the declarant is given 30 days to present the goods to customs officers. If this period is missed, the goods declared in the preliminary declaration will not be admitted to the territory of the Customs Union. They will have to be declared in the general order.

A preliminary declaration is canceled subject to restrictions or a total ban on imports introduced within 30 days after its registration.

Preliminary customs declaration of goods

1. A customs declaration may be filed in respect of foreign goods prior to their entry into the customs territory customs union.

2. If transport (transportation) or commercial documents accompanying goods are to be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in in electronic format and after presenting the goods to the customs authority, compares the information contained in the copies specified documents, with the information contained in the original documents, including electronic documents.

3. In case of preliminary customs declaring, the customs declaration may not contain information that, by its nature, cannot be known to the declarant prior to the importation of goods into the customs territory of the customs union and (or) their presentation to the customs authority.

Such information must be included in the customs declaration before a decision is made on the release of goods in the manner determined by the decision of the Commission of the Customs Union.

4. In the event of a change in cost, quantity or weight indicators that differ from those previously declared on the basis of copies of transport (transportation) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

5. If after the importation of goods into the customs territory of the Customs Union, the declarant discovers a discrepancy between cost, quantity or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration in the manner prescribed by Article 192 of this Code.

6. If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority determined in accordance with the legislation of the state - a member of the customs union, within 30 (thirty) calendar days from the day following the day of its registration, or during this period prohibitions and restrictions are introduced, the customs authority refuses to release such goods.

Depending on the categories of goods and the persons moving them, in accordance with the customs legislation of the customs union and (or) the legislation of the states - members of the customs union, features of the customs declaration of goods may be established, including in the following cases:

1) if the declarant does not have the exact information required for customs declaration;

2) when goods are regularly moved across the customs border by the same person within a certain period of time;

3) when goods are moved by pipelines and power lines;

4) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.

The main document used for the declaration of goods, cargo customs declaration(GTE).

GTD/TD- this is an official document of the established form used to perform customs formalities when moving goods across the customs border of the Russian Federation and when changing the customs regime under which the goods were placed.

The CCD is used for the customs clearance of goods for which at least one of the following conditions is met: the customs value of the goods exceeds the equivalent of 100 euros, economic policy measures are applied to the goods, customs duties and taxes are levied. In other cases, goods are declared by submitting an application to the customs authority in any form indicating the established list of information about the goods.

New Form GTD/TD entered into force on January 1, 2007. This means the transition to the use of SAD - a single administrative document that is used in Europe. Allows you to dock the system of customs clearance of goods in the Russian Federation and other countries (zh. Customs, 2007, No. 5).

The new form of CCD/TD complies with the Single Administrative Document (SAD) of the European Union, is carried out in order to harmonize and simplify customs procedures between Russia and the European Union, to establish a relationship between the customs transit systems of Russia and the EU.

The value of the CCD: contains basic information about the product required for customs clearance, is of interest to the tax police, tax office, bodies of the Ministry of Internal Affairs of the Russian Federation, etc., is used to generate statistics foreign trade, according to the customs declaration, customs payments are calculated and collected.

On the basis of Chapters 10 and 14 of the Customs Code of the Russian Federation, an instruction was developed on the procedure for filling out a cargo customs declaration and a transit declaration (Appendix to Order No. 762 of the Federal Customs Service of Russia dated 11.08.2006).

When declaring goods imported (imported) into the customs territory of the Russian Federation, sets TD3 (Customs Cargo Declaration/Transit Declaration) and TD4 (Additional Sheet to Customs Cargo Declaration/Transit Declaration) are used.

For goods exported (exported) from the customs territory of the Russian Federation, sets TD1 (Customs Cargo Declaration/Transit Declaration) and TD2 (Additional Sheet to the Customs Cargo Declaration/Transit Declaration) or TD3 and TD4 sets are used.

A written customs cargo declaration using sets TD1, TD2, TD3, TD4 is a set TD1 or TD3 completed and submitted to the customs authority or sets TD1 and TD2 or TD3 and TD4 completed and submitted to the customs authority.

One customs declaration may contain information about the goods contained in one consignment, which are placed under the same customs regime.

If the goods contained in one consignment are declared for placement under different customs regimes, separate customs declarations must be submitted for each customs regime.

A set of TD1 and TD3 is used to declare information about one product. At the same time, goods of the same name, contained in one consignment, assigned to one code according to the TN VED of the Russian Federation, originating from one country or from the territory of one economic union or communities, or whose country of origin is unknown, to which same conditions customs and tariff regulation and application of prohibitions and restrictions.

Sets TD2 and TD4 are used in addition to sets TD1 and TD3, respectively, if information about two or more goods is declared in one customs declaration.

In each of the sets of TD2 and TD4, information about three goods can be declared. The number of TD2 or TD4 sets used when declaring a consignment of goods is not limited.

When declaring in one customs declaration of goods of various names contained in one consignment, indicating one classification code according to the TN VED of the Russian Federation, instead of sets of TD4, a list of goods drawn up in three copies is used. The list must contain information about all the names of goods and the quantity (in the main and additional units of measurement) of each product.

At the request of the declarant, the list may also contain information about the cost of each product, the classification code of each product according to TN FEA of Russia. If individual goods apply established by law restrictions, the product code according to the TN VED of Russia and information about documents confirming compliance with the specified restrictions must be indicated.

The GTD must be filled in in Russian; when filling out, an electronic copy of the GTD is also generated.

CCD sheets are distributed as follows: the first copy remains in the customs authority and is stored in a special archive, the second remains in the statistics department of the customs authority, the third is returned to the declarant, the fourth, when exporting goods, along with shipping documents, is sent to the customs checkpoint at the border, when importing goods, it remains in the customs value department of the customs authority that carried out customs clearance.

The following documents are submitted to the customs authority for acceptance of the CCD:

– certifying the authority of the declarant to submit a customs declaration on his own behalf,

– transport, confirming the fact movement of goods,

– customs (if provided regulations),

– a photocopy of the transaction passport, certified by an authorized bank in the prescribed manner,

- information declared in column 44 of the customs declaration ( Additional Information, certificates and permits)

– confirming the payment of customs payments or security of payment of customs payments,

– an electronic copy of the gas turbine engine on a magnetic carrier.

A complete list of documents - Order of the Federal customs service April 25, 2007 No. 536.

The submitted documents are entered by the declarant into a special inventory of documents attached to the CCD (two copies).

Customs clearance of goods includes:

– acceptance, registration and registration of customs declarations,

– control over the correctness of determining the product code and country of origin,

– currency control and customs value control,

– control of customs payments,

- Inspection and release.

The decision to release is made by the head of the customs clearance and customs control department or persons authorized by him and is confirmed by putting the stamp "Release allowed" on the customs declaration, as well as in the transport document indicating the number of the customs declaration in the upper right corner of this document. The stamp and number is certified by a personal numbered seal official.

The decision to prohibit the release is made only by the head of the customs clearance and customs control department, or a person replacing him. CCD and transport documents are stamped Release prohibited, in the upper right corner transport document- GTD number. The stamp and number are certified by the personal numbered seal of the official. After that, the documents are transferred to a special archive, and the third copy is returned to the declarant. The goods continue to be stored at temporary storage warehouse. The declarant has the right to place the goods under a different customs regime before the expiration of the temporary storage period, and when exporting the goods, to dispose of the goods according to own will and customs clearance fees are non-refundable.

A customs declaration may be filed in respect of foreign goods prior to their importation into the customs territory of the customs union.

If transport (transportation) or commercial documents accompanying goods are to be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in electronic form and, after presenting the goods to the customs authority, compares the information contained in the copies of these documents, with the information contained in the original documents, including electronic documents.

In case of preliminary customs declaring, the customs declaration may not contain information that, by its nature, cannot be known to the declarant before the goods are imported into the customs territory of the customs union and (or) they are presented to the customs authority.

Such information must be included in the customs declaration before a decision is made on the release of goods in the manner determined by the decision of the Commission of the Customs Union.

In the event of a change in cost, quantity or weight indicators that differ from those previously declared on the basis of copies of transport (transportation) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

If after the importation of goods into the customs territory of the Customs Union, the declarant discovers a discrepancy in value, quantity or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration.

If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority within 30 (thirty) calendar days from the day following the day of its registration, or prohibitions and restrictions are introduced during this period, the customs authority shall refuse to release such goods.

Features of customs declaration of goods

1) if the declarant does not have the exact information required for customs declaration;

2) when goods are regularly moved across the customs border by the same person within a certain period of time;

3) when goods are moved by pipelines and power lines;

4) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.

Release of goods

The release of goods is carried out by the customs authorities subject to the following conditions:

1) licenses, certificates, permits and (or) other documents necessary for the release of goods are presented to the customs authority, except for cases when, in accordance with the legislation of the member states of the customs union, these documents can be submitted after the release of goods;

2) the persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure;

3) customs duties and taxes have been paid in respect of the goods or security for their payment has been provided.

The release of goods is carried out by an official of the customs authority in the manner prescribed by the legislation of the Member States of the Customs Union, unless otherwise established by the decision of the Commission of the Customs Union, by making (affixing) appropriate marks in (on) the customs declaration and (or) commercial, transport (transportation) ) documents, as well as relevant information - to the information systems of the customs authority.

The release of goods must be completed by the customs authority no later than 1 (one) business day following the day of registration of the customs declaration.

The release of goods that are not subject to export customs duties placed under the customs procedure for export, and goods placed under the customs procedure of temporary export, the list of which is determined by the Commission of the Customs Union, must be completed by the customs authority no later than 4 (four) hours from the moment of registration of the declaration for goods, and in the case when the declaration for goods is registered less than 4 (four) hours before the end of the working hours of the customs authority - no later than 4 (four) hours from the moment the opening hours of this customs authority begin.

The specified terms include the time of customs control.

When applying the preliminary customs declaration of goods, the release of goods must be completed by the customs authority no later than 1 (one) business day following the day the goods were presented to the customs authority that registered the customs declaration.

The terms for the release of goods may be extended for the time necessary to carry out or complete the forms of customs control, with the written permission of the head (head) of the customs authority, the deputy head (head) of the customs authority authorized by him, or persons replacing them, and cannot exceed 10 (ten ) working days from the day following the day of registration of the customs declaration.

Release of goods before filing a customs declaration

When placing under customs procedures, with the exception of the customs procedure of customs transit, certain categories of goods imported (imported) into the customs territory of the customs union, as well as when special simplifications are applied to authorized economic operators, the release of goods can be carried out before filing a customs declaration, provided that that the declarant represents:

1) commercial or other documents containing information about the sender and recipient of goods, country of departure and destination of goods, name, description, classification code of goods according to the Commodity Nomenclature for Foreign Economic Activity at the level of at least the first four characters, quantity, gross weight and cost of goods;

2) an obligation in writing to file a customs declaration and submit the necessary documents and information no later than the tenth day of the month following the month of release of the goods, containing information on the purpose of using the goods and the customs procedure under which the goods are placed;

3) documents and information confirming compliance with prohibitions and restrictions, except for cases when such documents and information can be submitted on the date of filing the customs declaration.

With regard to goods, with the exception of goods necessary for the elimination of the consequences of natural disasters, natural and man-made emergencies, military products necessary for the implementation of peacekeeping operations or exercises, as well as humanitarian and technical assistance, when they are released before the filing of customs declaration is provided with security for payment customs duties, taxes.

The release before filing a customs declaration of goods, the declarant of which is an authorized economic operator, is applied provided that the amount of import customs duties and taxes payable does not exceed the amount of security for payment of customs duties and taxes provided by the authorized economic operator, if this is provided for by the legislation of the member states of the customs union.

If the customs authorities decide on the need to examine samples or samples of goods, detailed technical documentation or conduct an examination in order to verify the accuracy of the information specified in the customs declaration or other documents submitted to the customs authorities, the release of goods is carried out before the results of the customs examination are received, provided that the declarant a security was provided for the payment of customs duties and taxes in the amount of customs duties and taxes that may be additionally assessed based on the results of such studies or examinations.

The release of goods is not carried out only if the customs authorities detect signs indicating that prohibitions and restrictions can be applied to the goods and the declarant does not provide evidence confirming their observance.

If an administrative offense or crime is discovered, the release of goods may be carried out before the completion of the proceedings on the case or the completion of the administrative process, unless such goods are seized or seized.

The legislation of the member states of the customs union may provide for the need to provide security for the payment of customs duties and taxes, which may be additionally charged.

Conditionally released goods

Conditionally released are goods placed under the customs procedure for release for domestic consumption, in respect of which:

1) benefits have been granted for the payment of import customs duties, taxes, associated with restrictions on the use and (or) disposal of goods;

2) restrictions on use and (or) disposal are related to the submission of the necessary documents;

3) the state - a member of the customs union applies the rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Common Customs Tariff.

Conditionally released goods can only be used for purposes that comply with the conditions for granting benefits.

Conditionally released goods are prohibited from being transferred to third parties, including by selling or alienating them in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, they are prohibited from being used (exploited, consumption) in any form.

Conditionally released goods may be used only within the territory of the state - a member of the Customs Union, the customs authority of which carried out their release.

Conditionally released goods have the status of foreign goods and are under customs control.

Goods are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

Conditionally released goods acquire the status of goods of the customs union after:

1) termination of the obligation to pay the due amounts of import customs duties and taxes;

2) submission of documents;

3) payment of import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Common Customs Tariff and the amounts of import customs duties paid upon release of goods.

International treaties and (or) decisions of the Commission of the Customs Union may establish other circumstances under which conditionally released goods acquire the status of goods of the Customs Union.

To acquire the status of goods of the Customs Union, conditionally released goods are not subject to re-placement under the customs procedure for release for domestic consumption.

Refusal to release goods

In case of non-compliance with the conditions for the release of goods, the customs authority, no later than the expiration of the period for the release of goods, refuses to release the goods in writing, indicating all the reasons that served as the basis for such a refusal, and recommendations for their elimination.

The customs authority shall refuse to release the goods if, during the customs control of the goods, the customs authorities revealed violations of the customs legislation of the customs union, unless:

Identified violations that are not a reason for initiating an administrative or criminal case have been eliminated;

The identified violations have been eliminated, and the declared goods have not been confiscated or they have not been seized in accordance with the legislation of the member states of the customs union.

The most convenient type of declaration for the person submitting the declaration is the preliminary declaration of goods. The essence of this procedure is that the declarant collects, fills in and submits to the customs authority all Required documents even before the actual arrival of the goods in the customs territory of the country. Submission of the declaration is carried out no more than 30 days before the date of submission of goods for control customs authorities. If the goods were not presented in deadlines, then this declaration is canceled, and the customs declaration procedure starts anew.

In the declaration submitted in advance, due to objective reasons, information that is unknown to the declarant before the moment of importation of goods into the customs territory may not be indicated. In this case, the declarant has the right to incomplete customs declaration. The main condition is the absence of information solely for reasons beyond the control of the declarant, with the submission of all data on the mandatory points:

Data required by law for the release of goods

Data required for the full calculation and payment of all customs duties and fees

Data confirming compliance with all requirements of customs legislation

· Data sufficient to identify the goods in terms of quality and quantity.

From the date of acceptance of the customs declaration by the regulatory authorities, the declarant has 45 days to provide the missing data (for foreign goods), or 8 months for exported goods.

Also, before making a decision on the release of goods on domestic market, you can change the information specified in the declaration by submitting supporting documents.

For those declarants who make regular movements of goods across the customs border, periodic customs declaration is provided. It gives the right to file the same customs declaration within a certain period of time, and applies both to goods of domestic production and to goods that are imported into the customs territory. Periodic customs declaration does not release the declarant from the full and timely payment of all customs payments.

If, for reasons beyond the control of the declarant, the data for the full completion of the customs declaration cannot be provided on time, then the scheme of periodic temporary declaration of goods of the Customs Union is applied.

The use of periodic temporary declaration of goods implies that all restrictions provided for by the legislation of the customs territory are applied based on the date of acceptance of the declaration by the regulatory authorities. Export duty rates are calculated in relation to the date of export of the goods.

Temporary customs declaration implies the submission of a temporary declaration, where it is possible not to indicate part of the data that is unknown to the declarant due to objective reasons. This form of declaration is widely used for those exporters who move their goods by pipeline or power lines - until the moment the goods are actually moved, the declarant cannot accurately determine the amount of delivery. This can be made possible only by taking readings from special meters, which are subsequently entered into the customs declaration. Based on the data received, the customs value and all customs payments payable are calculated.

However, the temporary customs declaration has its own distinctive features. Unlike the standard customs declaration, it cannot be submitted to the tax authorities to confirm the taxpayer's expenses. Most experts consider a temporary customs declaration as a document confirming the intention of the counterparty to take the goods out of the customs territory.

You can track the full amount of all expenses incurred by the counterparty during the foreign economic transaction only in the full customs declaration.

A temporary customs declaration is a full basis for placing goods under the export customs regime, which obliges the counterparty to pay all due duties to the budget. Thus, it can be argued that the temporary customs declaration is the primary document, while the standard customs declaration is the control document regarding the issue of payment of customs duties.

3. Moral qualities of a customs specialist in the context of his analysis professional activity

Providing the customs service with not only professionally erudite, but also morally educated personnel is topical issue to date. The high level of corruption in many developing countries significantly reduces the efficiency of work government agencies. The customs service is among the most corrupt. Given the important role that the customs service plays in revenue collection, trade facilitation, national security and public protection, the presence of corruption in the customs authorities negatively affects the pace of social and economic development countries and prospects for national development. The professional activity of a customs specialist in terms of its functions, social significance, intellectual and psycho-physiological loads seems to be one of the most complex and responsible types of work. Therefore, high requirements are imposed on specialists in this profession, affecting both professional and personal aspects.

In accordance with the Federal State Educational Standard of Higher Professional Education, a specialist in the field of study (specialty) "Customs" is preparing for the following types of professional activity:

Figure 1 - Types of professional activity of a Customs specialist

Moral qualities are of particular importance when deciding the following professional tasks: protection of Russia's economic interests; participation in the implementation of protection measures state security and protection of public order, morality of the population, human life and health, as well as measures to protect animals and plants, the natural environment; the fight against smuggling and other crimes in the field of customs control, the fight against violations of customs rules and administrative offenses that encroach on the normal activities of customs authorities; assistance to the competent authorities in the fight against international terrorism; control over the observance of legality by customs officials; protection of customs infrastructure and customs border. These tasks are solved within the framework of law enforcement activities, the application of customs procedures, the collection of customs payments and the implementation of customs control.

The listed features of professional activity place high demands on the official of the customs service, first of all, on his moral qualities. An analysis of the classifications of the moral qualities of a person by various authors (E.N. Baryshnikov and I.A. Kolesnikova, D.A. Volkogonov, E.P. Garkusha, N.G. Emuzova, A.D. Kuznetsova, etc.) made it possible to determine that the main content of moral qualities is the ratio of the public in the minds and behavior of people. Based on this, moral qualities can be divided into three large groups:

Figure 2 - The system of moral qualities of a customs specialist

Moral qualities that characterize the attitude towards the surrounding social and natural space: love for nature and attitude towards it as a national wealth, concern for the environment, concern for the protection of monuments of culture and art, respect for the public domain and concern for its preservation, love and devotion to one's country (patriotism) and to his people (citizenship).

Moral qualities that characterize the attitude to professional activities (regulated by the code of honor of the customs officer): a sense of duty, professional pride, courage, boldness, determination, discipline, the ability to get out of conflict situations ability to make moral decisions in non-standard situations.

Moral qualities that characterize the attitude towards oneself and one's actions: honor, dignity, justice, honesty, decency, responsibility, adherence to principles.

The formation of moral qualities among students of the specialty "Customs" is a complex and lengthy process that requires a creative approach of the entire teaching staff, readiness, desire and ability to fight for the eradication of negative manifestations in society, consistency and continuity of educational influences on the student's personality, taking into account the specifics of the upcoming professional activities and a set of formed personality traits.

A customs declaration may be filed in respect of foreign goods prior to their importation into the customs territory of the customs union.

Such information must be included in the customs declaration before a decision is made on the release of goods in the manner determined by the decision of the Commission of the Customs Union.

If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority within 45 calendar days from the day following the day of its registration, or if the rates of customs duties and taxes payable in respect of these goods have changed during this period, the customs declaration considered unsubmitted.

Depending on the categories of goods and persons moving them, in accordance with the customs legislation of the Customs Union, the specifics of the customs declaration of goods may be established, including in the following cases:

1) if the declarant does not have the exact information required for customs declaration;

2) when goods are regularly moved across the customs border by the same person within a certain period of time;

3) when goods are moved by pipelines and power lines;

4) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.

60. Release of goods

The release of goods is classified as a customs operation related to the placement of goods under a customs procedure.

Release of goods is an action of the customs authorities that allows interested parties to use goods in accordance with the terms of the declared customs procedure or in accordance with the conditions established for certain categories of goods that are not subject to placement under customs procedures in accordance with the CCTS.

After presenting the goods to the customs authority (if required), as well as analyzing the documents and information, the authorized official completes the release of the goods.

The basis for the release is the fulfillment of the following conditions:

1) licenses, certificates, permits and (or) other documents necessary for the release of goods are presented to the customs authority, except for cases when these documents can be submitted after the release of goods.

2) the persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure;

3) customs duties and taxes have been paid in respect of the goods or security for their payment has been provided.

In case of non-compliance with the conditions for the release of goods, the customs authority shall refuse to release the goods no later than the day of the expiration of the period for the release of goods.

The procedure for filing a refusal to release goods on the basis of a declaration, application or list of goods is approved decision KTS, in accordance with which the refusal to release goods is formalized by an official by affixing the stamp "Refused to release" and the corresponding records. If, in relation to individual goods declared in declarations for goods that do not meet the conditions for their release, the official refuses to release them. At the same time, other goods declared in it are subject to release in the prescribed manner.

The reasons that served as the basis for the refusal to release the goods are indicated by the official on reverse side the main sheet of the declaration for goods, application or list, are certified by a signature and an imprint of a personal numbered seal.

If the decision to refuse release is made for all declared goods, then the official returns to the declarant a copy of the goods declaration, statement or list and the documents attached to them. Having received a refusal to release the goods, the declarant will be able to file a new customs declaration, either by eliminating the reasons for which the release of goods was refused, or by declaring another customs procedure that allows the customs authority to release the goods.

Conditionally released goods are goods placed under the customs procedure for release for domestic consumption, in respect of which benefits have been granted for the payment of import customs duties and taxes, associated with restrictions on the use and disposal of goods. Conditionally released goods may only be used for purposes that comply with the conditions for granting benefits. They have the status of foreign goods and are under customs control.

The release of goods must be completed by the customs authority no later than 1 business day following the day of registration of the customs declaration. The term for the release of goods may be extended with the written permission of the head of the customs body or an official authorized by him and may not exceed 10 working days from the day following the day of registration of the customs declaration.

When applying the preliminary customs declaration of goods, the release of goods must be completed by the customs authority no later than 2 working days from the day following the day the goods were presented to the customs authority that registered the customs declaration. The specified period may be extended and may not exceed 10 working days from the day following the day of presentation of the goods to the customs authority that accepted the customs declaration.

Preliminary declaration of goods. Basic concepts and features of preliminary customs declaration Difference between basic customs declaration and preliminary procedures

Procedure for preliminary customs declaration

Requirements for issuing a preliminary declaration for goods

Validity period of the preliminary declaration

Release of goods

60. Release of goods

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