Who should fill out the customs declaration registration number. CCD - what is it, a cargo customs declaration for a car

Goods crossing the border Russian Federation within the framework of foreign trade transactions, it is traditionally formalized by a customs declaration. This is a document of a strictly defined form, has a number of characteristics and contains specific details. One of these mandatory details is registration number customs declaration. In 2017, the rules for reflecting this number in invoices, purchase books and sales books will undergo some changes. We'll talk about them.

Registration number of the customs declaration in the invoice and other documents

On October 1, 2017, a new version of Russian Government Resolution No. 1137 of December 26, 2011 comes into force, which approves the forms of various documents related to the calculation of value added tax: invoices, purchase and sales books, additional sheets to them. It must be said that the changes still do not look significant; they are rather external. Nevertheless, you still have to take them into account.

So, if previously column 11 in the approved invoice form was called “customs declaration number”, then from October this column will indicate “registration number of the customs declaration”. In the purchase book and in the additional sheet to it in column 13, the former “customs declaration number” will also be replaced with a “registration number” - similar to how this will happen in invoices. Another document that indicates the registration number of the customs declaration is the sales book. The registration number of the customs declaration in the sales book will need to be indicated in the new, previously non-existent column 3a. This props denotes a customs document issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

Where to get the customs declaration registration number

The registration number of the cargo customs declaration, indicated in the documents for value added tax, is entered in column A of the form approved by the Decision of the Commission Customs Union dated May 20, 2010 No. 257 (as amended on July 18, 2017). Unlike the previous number of the customs declaration, its registration number, according to paragraph 43 of the same, current version of the Decision, has a strictly defined digital format: XXXXXXX/XXXXXX/XXXXXXX.

The first part of the code corresponds to the customs authority of the member state of the Customs Union that registered the declaration. The second block is the date of registration of the customs declaration - day, month and year. And the last digits are the serial number of the declaration, assigned according to the customs registration journal. The customs authority annually updates this numbering, starting to assign numbers again in January with the value “1”.

Thus, an example of the registration number of a customs declaration issued by Moscow customs in August 2017 may look like this: 10129000/220817/0211234.

What does the registration number of the customs declaration of other countries look like?

If the encoding of the Russian customs authority in the first part of the registration number of the declaration has an eight-digit value, then for other countries the registration number of the customs declaration will be somewhat different. Thus, declaring goods in the Republic of Armenia requires a two-digit code, while the customs authorities of Belarus, Kazakhstan and Kyrgyzstan have a five-digit code.

Assigning a registration number for the customs declaration

This detail of the customs document is assigned directly by the customs officer through which the goods are processed. Moreover, the assigned number is certified by the signature and personal numbered seal of a specific official. Therefore, the possibility that the registration number of the customs declaration has an incorrect value tends to zero. Another question is that when transferring registration number data to accounting documents there may be errors related to human factor. However, in any case, such probabilities can be controlled when interacting with counterparties.

) is a document of the established form, which must be drawn up when moving goods across the border of the Russian Federation (both during import and export). It is filled out by the cargo carrier and contains information about the goods being transported. As a rule, transported goods are in most cases intended for resale. Imported goods must be documented. A document such as an invoice must be correctly drawn up for this purpose in order to receive VAT deductions without any problems. Thus, when issuing an invoice, the buyer must indicate the customs declaration number.

Let's consider the issues of reflecting the customs declaration number in invoices.

Regulatory regulation

Preparation of invoice

It is a document that is the basis for receiving a VAT deduction issued to the buyer from the seller (Article 169 of the Tax Code of the Russian Federation).

Depending on the business transaction, one of three types of invoices is issued:

• for shipped goods
• advance
• corrective

The current invoice form is valid from October 1, 2017. One of the details entered in the new form in the issued invoice is the customs declaration number (CD), reflected in column 11.

Filling out column 11 in the invoice

For goods whose source is not the Russian Federation, a necessary element of the invoice is the state where the goods were produced and the number of the customs declaration, which reflects the goods when crossing the border. Such information is reflected in relation to those goods that are not produced in Russia.

The TD number is indicated in column 11 of the invoice. The customs declaration number is the number registered official customs of the Russian Federation upon its acceptance, it is reflected in column 7 of the customs declaration and the number indicated in the order of goods from column 32 of the customs declaration, the main (or additional) sheet or from the commodity list attached to the declaration is recorded through fractions.

The TD number (for an invoice) is indicated in column A (first line) of the main or additional sheets (and not in column 7 of the customs declaration).

Important! An error in invoices that does not prevent the identification of the parties involved in the transaction, the goods (works, services, property rights) and their name, cost, as well as the tax rate and its amount billed to the acquiring person, will not result in refusal to deduct the amounts. be the basis.

Procedure for checking the customs declaration number

The number is now one of important elements invoice, which the Federal Tax Service pays attention to. Therefore, it is important to obtain reliable information from the seller. When combating the illegal import of goods from abroad, the state regulates the circulation of such goods.

The buyer is not obligated and cannot check the customs declaration number noted on the seller’s invoice, and is also not responsible for that data, however, if the customs declaration is filled out incorrectly, the deduction may be refused (although the right to deduction can be exercised through the court). Also, information may arise at any stage of resale.

Only working with trusted suppliers and drawing up an agreement stipulating the provision of reliable information can protect the buyer. The main elements that the buyer can check are the availability of:

1. there are 21 characters in the customs declaration
2. number of the customs authority, which can be found on the official website of the Federal Customs Service
3. calendar date

It will not be possible to verify the legality of the import, which is reflected in the third group of numbers. Therefore, it is important to carefully check the documents of new counterparties with whom an agreement has been concluded for large amounts.

In general, this number will not interfere with the deduction, but in order to avoid disputes with the Federal Tax Service, you should pay attention to it.

Example of registration of a customs declaration number

The buyer was provided with an invoice containing the following number: 10011031/250619/1234567.

What can the buyer check?

Issuing an invoice for resale

When independently transporting goods across the border and further selling them, the organization is obliged to provide an invoice to the buyer.

Thus, to fill out column 11 in the invoice (TD number), indicate one number from the first line of column A of the main (additional) sheets and, through a fraction, indicate the product number in the order specified in column 32 of the customs declaration or from the attached list of goods.

Currently, due to the intensification of specialization in different types activities of countries, parts of one set can be produced in different countries Oh. If an organization is involved in kitting, it may turn out that the elements of this kit are collected from different countries, so when selling, the TD number is not reflected in the invoice.

Example of an invoice

Upon import imported goods Before sale, it is equipped with spare parts of its own production. Is it considered this product produced on the territory of the Russian Federation and is there a need to indicate the gas customs declaration number and the import country on the invoice?

This product will be considered a Russian-made product, since the country of origin is the country where the goods were produced or processed (according to the criteria and procedure of the Customs Code), and the product code also changes in accordance with the FED product nomenclature. Therefore, dashes must be entered in columns 10 and 11 in the invoice.

Error in invoicing

As an official representative of a foreign company, the organization sells imported goods as issued under an obligation to submit a TD, and column 11 of the invoice indicates the number of this obligation.

After customs clearance of the goods, when the TD number is known, there is no need to issue an adjustment invoice to the buyer. Customs can release imported goods before submitting a customs declaration (Article 197 of the Customs Code); when selling such goods, the seller does not yet have a TD number, so column 11 of the invoice indicates the obligation number. This number is not erroneous and also gives the buyer the right to deduct VAT.

Error when picking goods for further sale

When importing goods into the Russian Federation from different countries, the buyer collects sets that are sold as one unit at a single price. Moreover, the set includes products from different countries.

In this case, a set assembled on the territory of the Russian Federation from imported goods is sold as a unit at a certain price and the country of origin will be considered the Russian Federation, which means that in invoices the seller has the right not to reflect data on the countries of origin of the set units and TD numbers. In the invoice, dashes are placed in columns 10 and 11.

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

What is a customs declaration (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 prepare. The customs declaration confirms the legality of your cargo transportation. 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, sender and recipient, the second - to reflect other additional information(cargo spaces on products, accompanying documents, payments).

If you are accepting imported goods from abroad, 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 (Standard LLC, 412741 Tula, Lenin St., 14, building 5);
• if the goods are sent through an intermediary, then data about it must also be reflected in the declaration;
• detailed description of the product (type, name, model, serial number, manufacturer information);
• cost of goods, amount of customs duties;
• payment procedure (currency, payment information, amount of funds paid);
• place of loading and delivery of goods (country, locality, address);
• vehicle importing goods (make, model of car, license plates).

Data about the product, country of origin, sending and receiving states must be reflected not only in text format, but also in the form of special codes.

The form must be filled out in Russian. It is preferable that the form be completed in in electronic format, 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 taken into account that errors, blots, and corrections cannot be made in the document - such a declaration is considered invalid. If the data in the document is entered incorrectly, then it is better to rewrite the declaration. If this cannot be done, make the necessary corrections in the document, and then have the customs declaration certified by the declarant.

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

When the customs declaration number is included in the invoice

If you are preparing an invoice for the shipment of imported goods, then the customs declaration number must be included in the document for issue to the buyer. Along with the declaration number in the invoice, you must indicate the country of origin of the goods. This data can also be taken from the customs declaration.

In order to understand whether it is necessary to include data on the customs declaration in the invoice, it is necessary to determine whether the product is 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 country, then such goods are imported. When selling goods and issuing an invoice to the buyer, be sure to indicate the customs declaration number in the document.

Example No. 1.

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

Option 2. Processing of imported raw materials

Common cases are when Russian companies purchase imported raw materials for subsequent processing and manufacturing finished products. When selling goods, is it necessary to include data on imported raw materials in the invoice? It all depends on whether new product different from imported raw materials. 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 of Foreign Economic Activity, the first four signs of a manufactured product must differ from similar signs of imported raw materials. If, according to this criterion, the manufactured products differ from imported goods (raw materials), then such products are considered domestic (country of origin - Russian Federation), therefore, the customs declaration data do not need to be included in the invoice.

Example No. 2.

In April 2016, Molot LLC imported fabric and sewing accessories (buttons, zippers, etc.) from Poland. In August 2016, in the territory of its own sewing workshop, Molot produced 120 items of clothing (men's trousers) from imported fabric. According to the foreign economic activity classifier, trousers are recognized as a new product with the country of origin being the Russian Federation. A batch of “Molot” trousers was sold to the “New Style” store; the customs declaration was not indicated in the invoice.

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

Another important question, of interest to many entrepreneurs - how to issue an invoice if imported raw materials were purchased in Russia for the production of goods. Similar to the case described above, everything will be overestimated depending on whether the manufactured goods differ from the purchased raw materials. If the first four digits of the product correspond to the data of imported raw materials, then the manufactured product is considered imported, and, therefore, the customs declaration must be included in the invoice. The same rule should be used to issue an invoice for imported goods purchased in Russia:

• if the product has been changed (replenished, modified), as a result of which its code according to the foreign economic activity classification has changed, then it is recognized as domestic, which means there is no need to enter the GDT into the invoice;
• If an imported product is 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.

Example No. 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 JSC Novus on the basis of invoice No. 12/74. In August, Novus sold the goods to the Bagira chain of stores. When shipping the goods, Novus issued an invoice to Bagira, in which he indicated data on the imported goods (invoice No. 12/74).

How to add data on the customs declaration 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 foreign goods in an invoice is fixed in the Instructions of the Customs Union Commission and Government Resolution No. 1137.

When issuing an invoice, enter the customs declaration 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 sheets). 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 out only if it is established that the sale is not of domestic, but of imported goods.

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

When the customs declaration is not indicated in the invoice

The law provides for a number of cases in which an organization selling imported products does not need to indicate the customs declaration number in the invoice. Detailed information about this is presented in the table below.

No. of the customs declaration in the invoice	Operation	Description
indicate	The goods were imported into the territory of the Russian Federation with the registration of a customs declaration	IN general procedure imported goods are imported from mandatory registration GTD. In this case, its number must be included in the invoice when selling goods in the Russian Federation.
indicate	Raw materials were imported into the Russian Federation for the purpose of sale	If you purchased imported raw materials, then when selling them, indicate the customs declaration number on the invoice. In the case when the raw materials were processed, as a result of which a new product was produced (a new code according to the foreign economic activity classifier), then the customs declaration number does not need to be indicated in the invoice, since the manufactured products are considered domestic.
Do not specify	The goods were purchased from a supplier who does not pay VAT	If the goods were imported by a VAT non-payer, the seller has the right not to issue an invoice when selling it. Therefore, the customs declaration is not included in the invoice in the absence of the latter.
Do not specify	Import of goods is not declared	In certain cases, the law allows you not to fill out a declaration when importing goods (the conditions are described in the Customs Code). If the goods are imported into the territory of the Russian Federation without a customs declaration, then its number does not need to be included in the invoice

Question and answer about the gas customs declaration number

Question: In November 2016, OA "Pharaoh" imported a batch of upholstered furniture. In the same month, the furniture was sold in favor of Pyramida LLC. When shipping furniture, “Pharaoh” issued an invoice to “Pyramid”, in column 11 of which the customs declaration number 53874251 is indicated. In December 2016, “Pyramid” plans to sell furniture to the chain of stores “ New house" When shipping furniture to New House, does Pyramid need to indicate the customs declaration number in the invoice?

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

Question: JSC Segment in April 2016 imported a batch from Spain ceramic tiles. The goods were received at the post office; a customs declaration was not issued upon import. In August 2016, Segment plans to implement network tiles construction stores"Master". How can Segment fill out 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 law, sending imported goods is permissible without issuing a customs declaration. In this case, all the necessary data about the product is 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 out column 11 of the invoice when selling goods in the Russian Federation?

Answer: According to the Customs Code, the movement of goods within the borders of the Customs Union is not subject to customs declaration. Since Belarus is a member country of the Customs Union, goods imported from this country are not declared. When issuing an invoice for the sale of goods to Fabule, you must put a dash in column 11.

• Online magazine 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 into an invoice in 2017-2018?
• Customs declaration sample filling 2018
• Number of characters in customs declaration in 1s 8.3

What should be the current number of civil customs declaration characters in a s/f? Attention The chronology is reset annually. Thus, the registration number of the customs declaration, sample below, has a clearly structured scheme, written through the fraction sign “/” without spaces. To confirm the correctness of the information, the registration number must be certified with the seal and signature of the responsible customs official.

What should be the current number of civil customs declaration characters in a s/f?

Quote: 47.4. Column 3 on lines 010 - 220 reflects the data indicated, respectively, in columns 2 - 8, 10 - 19 of the sales book. Indicators on lines 010 - 220 are filled out in a manner similar to the procedure for filling out 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 calculations 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 maintaining the sales book there are no CCD numbers.

And they are not in the sales book itself (section I appendix 5) either. (Resolution of the Government of the Russian Federation dated December 26, 2011 N 1137 (ed.

Number of characters in the customs declaration in 2018

Attention

To indicate information on the DT registration number, a separate column 3a is provided. This indicator is not filled in by all enterprises/individual entrepreneurs, but by those that sell goods, taking into account the following conditions:

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

That is, fill out the gr. Online magazine for accountants Typical samples:

• 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.

Consequently, we figured out that legal entities and individuals do not need to worry about how the registration number is encoded when importing or exporting cargo, because this is the responsibility of government officials.

Registration number of the customs declaration

If, on the basis of accompanying documents, several items of goods are simultaneously imported, with the preparation of one invoice, the data is entered using the sign “;” - that is, separated by a semicolon. There is no need to fill out the indicator gr. 13 when reflecting information on adjustment invoices (corrected). Registers of sales and purchase books are required to be compiled by all business entities paying VAT on transactions.
How to fill out the registration number of the customs declaration It is very simple to enter data on the registration number of the customs declaration into invoices and purchase and sales books. If a foreign product comes from a Russian supplier, it is enough to duplicate the data in the required columns/graphs. If the purchase is made from a foreign partner, before the goods arrive at their intended destination, all mandatory customs procedures are carried out and a declaration is drawn up.

Online magazine for accountants

By decision of the Customs Union Commission dated May 20, 2010 No. 257): XXXXXXXX/ XXXXXX/ XXXXXXX Element 1 Element 2 Element 3 Element 1 - code of the customs authority that registered the DT, in accordance with the classifiers customs authorities, applied in the CU member states. So, for example, the code of the Moscow customs is 10129000, and the Nakhodka customs is 10714000. Registration number of the customs declaration from 10/01/2017 - where to get it? Note! Many users are often also 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 indicates the declaration number when exporting or importing products. And the first is intended for unique identification of the declaration of conformity, which is what certification bodies that have been accredited do.

Letter from the Federal Tax Service on the customs declaration invoice of the supplier 2018

Non-standard CCD numbers in ND for VAT Dismissal of a parent of a disabled child: there are specifics In the case where 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 retained 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 previous “customs declaration number”? And, accordingly, where can I get the registration number of the customs declaration? Registration number of the customs declaration: example In accordance with paragraph 43 of the Instructions approved by the Decision of the Commission of the Customs Union dated May 20, 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: AAAAAAAAA/DDMMYY/ NNNNNNN, where: AAAAAAAAA is the code of the customs authority that registered the declaration. The code is established in accordance with the classifiers of 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 the 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, primarily because of the legality of subsequent deductions. According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the Federal Tax Service from identifying the counterparty cannot be a valid reason for refusing a tax deduction application. VAT refund If the accounting program “swears” when uploading data, first check whether the data is filled out correctly. If correct, try checking the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the still undeveloped 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 declaration are replaced with “TD Registration Number”. Data should be indicated according to gr. 11 invoices. The requirement applies to products not manufactured in the Russian Federation or released exclusively for domestic consumption in the Kaliningrad region. after completion of the free customs zone process. If the goods originate from the Russian Federation, according to gr. 11 is marked with a dash.

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

Important

Where can I find the registration number of the customs declaration to fill out invoices? To 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 on the main sheet and on the additional sheets. If the product is resold, all data will already be indicated in the documents from the supplier.

Registration number of the customs declaration on the invoice Having found out where the registration number of the customs declaration is indicated, the accountant needs to correctly enter the data into the invoice and other documents. Let us recall that the regulations for the preparation of VAT-related documents (invoices, sales and purchase books) are established in Resolution No. 1137, which has undergone changes since 10/01/17. Since the previous term “TD Number” has been abolished, we can say that there are no differences There are no numbers left in the registration number or the simple number.

Due to changes in legislation, the registration number of the customs declaration began to play an important role. We tell you where to get this detail, where it is located, why it is indicated in the invoice and other documents, and also provides a sample of its writing.

Example

The current form of the customs declaration for goods is approved by Appendix No. 2 of the decision of the Customs Union Commission dated May 20, 2010 No. 257:

Let us say right away that the registration number of the cargo customs declaration must be understood as the number of the declaration indicated above. After all, as such, customs declarations are no longer valid due to the development of EAEU legislation.

According to clause 43 of the rules for filling out this document, the registration number of the customs declaration in 2018 and in the future is affixed to it exclusively by an official of the relevant customs office.

The same paragraph says what the registration number of the customs declaration looks like and gives its interpretation.

Here is a typical example of a customs declaration registration number. For each country participating in the Customs Union and each declaration it is different, although the format is the same:

Please note that each sample customs declaration registration number has the following format:

XXXXXXX/XXXXXX/XXXXXXX

• the left part is the code of the customs office that registered the declaration in accordance with its classification;
• the middle part is the day on which the declaration was registered (DDMMYY);
• the right part is the serial number of the declaration, which is given to it according to the customs journal on registration of declarations (starts with one for each calendar year).

As you can see, the number in question is always indicated through a slash “/”. There should be no spaces between elements.

Thus, an organization (individual entrepreneur, individual) should not have the question of how to fill out the registration number of the customs declaration. This is done exclusively by a customs official. It is only important to know where the registration number of the customs declaration is indicated in order to quickly find it.

Sometimes the registration number of the customs declaration (full customs declaration) is necessary to confirm zero VAT on actually sold goods exported (clause 1 of Article 165 of the Tax Code of the Russian Federation).

At the same time, the Ministry of Finance believes that the registration number of the customs declaration for export should be taken from the full declaration (letter dated October 23, 2015 No. 03-07-08/60952), and the Federal Tax Service believes that it is quite temporary (letter dated July 28, 2017 No. SD-4- 3/14879).

Where to get

Where to get the registration number of the customs declaration is stated in the same paragraph 43 of the rules for filling out the declaration for goods.

There is no need to search for a long time to find the registration number of the customs declaration. It is located immediately in the first line of column “A” of the first and each additional sheet of the declaration.

To clearly understand where to look at the customs declaration registration number, refer to the figure above and below. We have highlighted column “A” in red.

That's not all. Another source where the registration number of the customs declaration is indicated is the upper corner of each copy of the addendum, if one is used.

Invalid value

Sometimes an accounting program may display a message that the registration number of the customs declaration has an incorrect value. It is important that the customs officer through whom the declaration passed is initially responsible for affixing the correct number. After all, he certifies the assigned number with his signature and personal number stamp.

It also happens that when following the chain of counterparties, the registration number of the customs declaration when transferred from one document to another has lost its correctness. This means you need to clarify it with your business partners.

Difference from declaration number

As was said, the main difference between the registration number of the customs declaration and other details of this document is its writing format.

In addition, Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 actually abolished the term “customs declaration number” from the main VAT documents. On this basis, we can say that the difference between the customs declaration number and the registration number of this declaration is no longer relevant. Take line 150 of the VAT declaration, which is now called “Registration number of the customs declaration”:

On the invoice

It is necessary to indicate the registration number of the customs declaration in the invoice in column 11. Since October 1, 2017, it has received the same name as this detail:

Column 11 is filled in for goods that:

• do not come from Russia;
• released for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

In the sales book

Due to the changes introduced by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981, from October 1, 2017, the registration number of the customs declaration in the sales book received its own separate column 3a:

The registration number of the customs declaration, which is issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region, is entered in this column.

This indicator is filled in when selling goods for which VAT is calculated during customs declaration:

• was not paid according to paragraph 1 sub. 1.1 clause 1 art. 151 Tax Code of the Russian Federation;
• paid in accordance with paragraph 3 sub. 1.1 clause 1 art. 151 of the Code.

In the shopping book

From October 1, 2017, in the purchase book, the registration number of the customs declaration received its own column of the same name. Previously, it was called simply “Customs Declaration Number” (Resolution of the Government of the Russian Federation dated August 19, 2017 No. 981):

In this column, one or several registration numbers of the customs declaration are given, separated by a semicolon, when selling goods imported into Russia, when their customs declaration is provided for by the laws of the Eurasian Economic Union.

Column 13 is not filled in when reflecting data on an adjustment (corrected adjustment) invoice in the purchase book.

When reflecting in the purchase book the VAT paid when importing goods into the Russian Federation, in column 3 indicate one or several registration numbers of the customs declaration, separated by a semicolon

When reflecting VAT in the purchase book (clause 14 of Article 171 of the Tax Code of the Russian Federation), in column 3, provide the registration number of the customs declaration issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region. In this case, columns 4 – 9 and 11 – 15 are not filled in.