CCD - cargo customs declaration. This unified document is submitted to the customs authorities and contains complete information about the product, its owner and carrier. Thus, a CCD for a car is the basic document for a vehicle imported into the customs territory of the Russian Federation or exported from it. As a rule, the history of foreign cars in our country begins with this primary document.
Customs clearance of goods crossing the customs border of the Russian Federation is carried out according to the following rules:
- Simplified customs control: the value of goods does not exceed 100 EUR, goods transported across the customs border of the Russian Federation have no restrictions on transportation and are not subject to mandatory taxation. A written application in any form is submitted to the customs authorities, in which the following information is indicated: the name of the person transporting the goods and his legal address, the number and name of goods, including their codes according to the foreign economic activity nomenclature, as well as the declared customs regime.
- The usual procedure for customs control: in other cases. This type of customs clearance is associated with the submission of a cargo customs declaration (CCD).
Features of filling the gas turbine engine
Customs declaration forms (TD1 and TD2) are used to declare goods in hard copy. They contain complete information about the product and the person transporting it across the customs border of the Russian Federation. TD1 is the main sheet of the CCD, and TD2 is an additional sheet. The legal norms of the Customs Code (Customs Code) of the CU (the customs union, which includes Russia, Kazakhstan and Belarus) contain the necessary information on the procedure for submitting the CCD to the customs control authorities.
Forms TD1 and TD2 consist of four self-copying sheets each, which are intended for the following purposes:
- the first sheet remains with the customs authority, where the CCD was issued;
- the second sheet for statistics (sent to the customs committee);
- the third sheet is a returnable copy of the declarant (customs broker);
- regional copy (sent to the customs office).
When using a CCD for customs clearance of goods of several names, the TD2 form is its integral part.
Customs clearance procedure
Thus, the CCD is directly related to the customs clearance procedure. It is thanks to the cargo customs declaration that the customs structure can carry out customs control of imported and exported goods. This key document of customs control contains all the necessary information about the product, its owner and the carrier.
The set of documents presented by the owner of the cargo to the customs authorities during its registration also includes constituent documents, a foreign economic contract, registration documents, bank documents (transaction passport, certificates of currency and ruble accounts, receipts for payment of customs payments), a set of shipping documents (bill of lading, air, road or rail waybill), as well as non-tariff regulation documents (certificates of conformity, etc.), a TIR carnet and a product delivery control document.
GTE on a car
In order for a citizen of Russia to register his foreign car with the State Traffic Safety Inspectorate, he first of all needs to submit a CCD for the car there, since it is the cargo customs declaration that is the basic document of customs control of all imported and exported goods. A CCD for a car is drawn up by the owner or an authorized person and certified by a customs officer. After the procedure for issuing a CCD, this document becomes the only basis for passing the car across the customs border.
In the event that a foreign car is imported into the territory of the Russian Federation by a legal entity (for example, a car dealership), its buyer is issued a certified copy of the CCD. In this case, the owner of the car must verify its VIN with the indicated alphanumeric code in the PTS (vehicle passport). It is important to understand that if such a discrepancy is detected in the traffic police, registration is guaranteed to be denied there. In addition to PTS, a customs receipt note must be drawn up for a car imported from abroad (new or used), confirming the fact of payment of all necessary customs payments.
In order to get an understanding of the GTE for a car, you need to understand first of all what the number of the cargo customs declaration is. It consists of the following four slash characters, separated by each other:
- the first fragment of the number contains the identification of the customs post (eight characters);
- the second part of the number represents the date of registration of the CCD with the customs control body in the “day / month / year” format;
- the third slash symbol denotes the serial number of the GTE (seven-digit number, where the first digit can be replaced by the letter "P");
- the fourth part of the number is the number of the goods in the CCD (consists exclusively of numbers).
There are features of customs clearance of a car imported from the territory of the countries that are members of the customs union (Kazakhstan and the Republic of Belarus). Since the CU (customs union) is a single customs zone in the form of trade and economic integration from January 1, 2010, cars from the CU member countries are imported into the Russian Federation duty-free, but with the obligatory provision of a CCD. And after the registration of the certificate of conformity, the vehicles imported into Russia are entered into the customs base. It is important to understand that since January 1, 2013, cars released by the customs authorities of the CU member states have the status of CU goods and, according to the terms of a trilateral international agreement, are not subject to the customs clearance procedure.
It is important to understand that in addition to the main and additional sheets of the CCD (TD1 and TD2), a mandatory customs clearance document is the DTS (declaration of customs value), which is an attachment to the cargo customs declaration. It is the TPA that contains complete information on the payment of all types of customs payments, including customs duties, excise taxes and VAT. For imported cars, TPA must be drawn up, except for cases specifically stipulated by the relevant legal regulations.
For example, a TPA for an imported car is not needed if the vehicle (customs value) for it (consignment) does not exceed $ 5,000. In addition, vehicles within the framework of multiple deliveries under the same contract or different contracts are not subject to economic regulation measures if the sender and recipient are unchanged. Also, tariff regulation measures do not apply to individuals who import cars for non-commercial purposes.
Special attention is paid to the customs clearance of an automobile engine. Since the engine (new or used) is the basic component of the car, the customs control measures apply to it in full. That is, a GTE is compulsorily issued for automobile engines, which for the traffic police will be indisputable proof of customs clearance and confirmation of their origin.
This applies to cases of replacement (overhaul) of the engine when registering a repaired vehicle with the traffic police. GTE for the engine must also be issued during their implementation. Together with the cargo customs declaration, you need to have the following package of documents:
- Registration certificate;
- contract of sale;
- documents on tax registration of the seller of the engine for the car (spare parts).
Features of customs clearance "constructors"
Currently, there are often cases of delivery of "constructors", which are cars sawn (disassembled) in half and presented to the customs control authorities as spare parts. And after documentary manipulations, these fragments of the car are reassembled in their original state. These actions imply significant savings in customs costs, but are still not prohibited by the legislation of the Russian Federation.
The customs clearance of a "constructor" implies three options for its import into the territory of our country: an ordinary constructor, a saw cut or a body frame. It is important to understand that when importing a body and an internal combustion engine (internal combustion engine) into the territory of the Russian Federation, it is necessary to separately issue a GTE for both groups of goods with mandatory payment of customs duties.
