What is a GTD number in 1s. How to enter import customs clearance based on receipt. Excavator taxes and charges

Automatic selection and filling of CCD
for 1C: Enterprise Accounting 8, revision 3.0
platform 8.2, 8.3

Why is this processing needed?

As you know, in typical solution "1C: Enterprise Accounting 8, revision 3.0" accounting of goods in the context of GTE is not implemented flexibly enough. Nevertheless, as practice shows, there is a serious need for the majority trade enterprises in more serious automation of this important area of \u200b\u200baccounting. If a company trades in imported goods and keeps records in the 1C: Accounting 8 program, then filling in the customs declaration, upon implementation, turns into a real problem for the accountant. This processing expands the functionality of a typical configuration and allows you to automate work with a gas turbine engine, carry out automatic selection of a gas turbine engine and automatic filling of a gas turbine engine in documents:

"Sale of goods and services"
"Write-off of goods"
"Report on retail sales»
"Report of the commission agent (agent) on sales"
"Requirement-waybill"
"Return of goods from the buyer"
"Nomenclature complete set"

Processing is for configuration "1C: Enterprise Accounting 8, revision 3.0"running on platform versions 8.2 and 8.3

Why this particular treatment?

- More than 90 successful implementations!
- High-quality technical support
- Works in 1CFresh
- Free demo version
- Timely update and actualization
- Extensive functionality

The undoubted advantages of processing include:

- Availability of a completely free demo versionallows you to evaluate the possibility of applying this treatment in your company before making a purchase
- Connection through the mechanism of external processing, this allows the use of processing, without making any changes to the typical configuration , this ensures that there are no problems with updating the configuration.
- Correct filling of the CCD, based on the balance of the CCD account, if necessary, one line of the document is split into several
- Correct work with document lines containing the same item at different prices
- Implementation of the method of writing off FIFO / LIFO
- Automatic registration of the form greatly simplifies the connection of the form to the configuration
- The open processing version has been successfully audited for use in 1CFresh
- Allows you to conduct a full-fledged commission trade in imported goods, taking into account and correctly filling in the CCD numbers in the documents "Commission agent (agent) sales report", "Return of goods from the buyer (commission agent)"

Let's consider an example:

Balances on the CCD account for item N:
24000111/100103/0001859 --- 10pcs.
28000222/141204/0018754 --- 15pcs.
In the implementation of the number of items N --- 30pcs.
As a result of processing, the implementation will contain three lines:
1. N --- 10 --- 24000111/100103/0001859
2. N --- 15 --- 28000222/141204/0018754
3. N --- 5 --- (Empty)
And also a warning will be displayed in the message window:
Line No. 3, N - there are no free balances on the CCD account, there are not enough 5 pieces

How to install and use?

Attention! Processing is for configuration only « 1C: Enterprise Accounting 8, revision 3.0 » (platform versions 8.2 and 8.3)

Attention! Full rights are required when registering processing.

Method 1:
In 1C enterprise mode, go to the main menu, select file-\u003e open ... (), then specify the external processing file (AutomaticPickingGTD_BP_82_Red3.0_vX.X.epf) that you unpacked from the archive. If you have done everything correctly, the form () will open, click the "Run" button. After that you will receive a message about successful registration of processing and it will be ready for use.

Method 2: Download the archive file and extract the external processing file from it AutomaticSelectionGTD_BP_82_Red3.0_vX.X.epf
In 1C enterprise mode, connect the processing yourself in a standard way, using the "Additional reports and processing" mechanism located in the "Administration" subsystem ()

If you did everything correctly, then in the document forms "Sale of goods and services", "Write-off of goods", "Report on retail sales", "Report of the commission agent (agent) on sales", "Claim-invoice", "Return of goods from the buyer" on the document form, as well as in the "More ..." menu, a new command will appear "Automatic selection of GTE"()
In older configuration releases, the command "Automatic selection of GTE" can be located in a menu item "Filling ..."
Attention! The location of this command in the interface can be influenced by the custom settings of the document form; if necessary, it is recommended to set the standard settings for the document form.

Oh ... it's strange, but in my documents there are no CCD columns and Country of origin !?

In fact, they are of course there, but by default they are hidden. To make them visible in document form in the menu All Actions -\u003e Change Form ... find the names of these columns (ie CCD number and Country of origin) and put a tick in front of them. ()

I did everything as written, but the item "Automatic selection of gas turbine engines" never appeared!

Enable the use of external printable forms, reports and processings in the program settings. Administration -\u003e Printing forms, reports and processing -\u003e Additional reports and processing ()

What is the difference between the standard version and the open source version? Which one should I choose?

The main difference between the open source version and the standard version is that your programmer (or any other programmer you hire) can modify the open source version to suit any of your personal requirements. An open source version is required if your organization has all external treatments, before installation, undergo a mandatory audit for safety. If your 1C database works in the cloud (1Cfresh, etc.), then the service provider will definitely ask you to provide an open source version for auditing.

The open source version has an extended support period - 2 months (standard version 1 month) and extended period of free updates - 12 months (standard version 6 months)

Terms of use, technical support, update policy

1. Technical support the purchased processing is carried out free of charge within 1 month (2 months, depending on the delivery) from the date of purchase.

2. The author makes every effort to ensure the functioning of the processing in the current release of the configuration "Enterprise Accounting 3.0" Updates are provided to the user free of charge within 6 months (12 months, depending on the delivery) from the date of purchase. After this period, in order to receive updates, the user must purchase a subscription.

3. It is allowed to use the acquired processing in an unlimited number of information bases within the legal entity (group legal entitiesunited in a holding). 1C-Franchisee firms are obliged to purchase a separate copy of the processing for each legal entity (a group of legal entities united in a holding) in the information bases of which the processing will be operated.

4. Processing comes with closed source or open source, depending on the selected delivery version. No processing parts (forms, modules, layouts, etc.) can be used in third-party developments without the consent of the author.

5. If necessary, the purchased processing can be modified by the author for the personal requirements of the client for an additional fee. Completion of processing according to the client's requirements is a separate additional servicethat can be provided to the customer after purchasing the treatment!

Want to get an additional 1 year update subscription for FREE?

There are two ways to do this:

1. Recommend this treatment to your acquaintances, colleagues, friends. If they make a purchase according to your recommendation, then I will provide you with an additional subscription for updates for 1 year for free (or I will extend the existing subscription for 1 year). To do this, you must inform me through personal messages of your order number, as well as the buyer's order number (or any other information that will allow you to establish the fact of purchase)

2. Has the processing helped you in your work and saved you time? Great! Write a high-quality positive review about it with feedback, and I will provide you with an additional subscription for updates for 1 year free of charge (or I will renew the existing subscription for 1 year)

See also similar handling for other configurations:

Version comparison

Version 1.5
Added support for the document "Picking items" (the operation type "Picking" is supported, provided that the components are accounted for on account 41)

Version 1.4
The processing was updated for the release of 1C Enterprise Accounting 3.0.66.53
Fixed an access error that occurs when a user who does not have full rights tries to start processing.

Money back guarantee

Infostart LLC guarantees you a 100% refund if the program does not match the declared functionality from the description. The money can be returned in full if you declare it within 14 days from the date of receipt of the money in our account.

The program is so proven in operation that we can give such a guarantee with complete confidence. We want all of our customers to be happy with their purchase.

The accounting procedure for transactions under foreign trade contracts * presents increased complexity for the accountant. In the process of accounting, it is necessary to comply with many different norms and requirements. russian legislation... Besides documenting the accountant is faced with the task of correctly reflecting them in computer program... In this article, E.V. Baryshnikova (consultant) is considering the procedure for reflecting import operations in the economic programs of 1C.

Figure: one

Figure: 2

Figure: 3

• customs duty;
• customs duty;

When conducting, the document generates transactions:

• 44 "Costs of sale";
• 91 "Other income and expenses".

Reflection of import operations in "1C: Accounting 8"

In "1C: Accounting 8" in order to carry out operations under an import contract and correct accounting of mutual settlements with the supplier, it is necessary to define the terms of the contract in the directory "Contracts" (Fig. 1).

Figure: one

In the field "Type of contract" you must specify "with a supplier"; select the currency in which the agreement is drawn up. The procedure for settlements with a counterparty depends on the configuration setting and is possible in two versions:

• under the contract as a whole (when the contract is closed, the program itself will find the necessary settlement documents);
• according to settlement documents (when closing the contract, the user must independently indicate the settlement document).

For listing money under the import contract, the document "Outgoing payment order" is used as an advance payment to the supplier. On the toolbar of this document, click the "Operation" button to select the "Payment to the supplier" option. Select the accounting account 52, indicate the "Bank account" (currency) on which the movement takes place. Accounts accounting for calculations and advances, choose - 60.21 and 60.22 (see Fig. 2).

Figure: 2

For the correct calculation of the ruble amount, it is necessary to fill in the information on exchange rates in the Currencies directory in a timely manner. If necessary, the user can edit the "Rate" field, which reflects the current exchange rate as of the date of the document.

In the "Currencies" directory, it is possible to download automatically exchange rates from the RBC server. To do this, on the document panel, use the "Download Courses" button. In the processing dialog box that opens, specify the period for which you want to download the courses. Use the "Select" or "Fill" button to create a list of currencies for which you want to load rates. The courses are loaded by clicking on the "Download" button. Once downloaded, the exchange rate information is automatically recorded in the information ledger for each currency.

When conducting, the document "Outgoing Payment Order" generates a posting:

Debit 60.22 Credit 52 - for the amount of the contract value of the delivery.

The formation of the cost of acquired material assets can be reflected:

• using account 15 "Procurement and acquisition of material assets";
• without the use of account 15 "Procurement and acquisition of material assets", directly on accounts 10 "Materials" and 41 "Goods".

The procedure for the formation of the actual value of material assets should be fixed in the accounting policy of the enterprise.

The formation of the actual value of material assets using account 15 "Procurement and purchase of material assets" is available to the user using manual operations.

In this article, we will consider the scheme for recording the actual cost directly on the accounts of material assets.

As an example, consider accounting for imported goods.

Receipt of goods from a foreign supplier is documented in the document "Receipt of goods and services" (main menu Main activity - Purchase). On the document toolbar, click the "Operation" button to select the option - "Purchase, commission".

By the button "Price and currency" remove the flag "Include VAT" (the cost of goods does not include the amount of tax, the tax is paid to the customs authorities).

On the "Goods" tab, fill in the tabular section of the document with information about the goods. In the tabular part of the document, you must also indicate the country of origin of the imported goods and the number of the cargo customs declaration (Fig. 3). To do this, you may need to adjust the visibility of the columns of the tabular section of the document. The visibility of certain columns of the tabular section is configured in a special window "List settings", called from the context menu of the tabular section of the document (opened by pressing the right mouse button, provided that the cursor is located above the tabular section - for more information on configuring the visibility of columns, see the "Accounting Guide ").

Figure: 3

When conducting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of the contract value; Debit 60.21 Credit 60.22 - for the amount of the credited advance; The debit of the customs declaration (without correspondence) - for the quantity of the goods received (without the amount).

In accordance with PBU 5/01, the initial cost of tangible assets is formed taking into account the costs associated with their acquisition. When carrying out foreign trade operations, the expenses included in the cost of goods include:

• customs duty;
• customs duty;
• other expenses (customs brokerage services, transportation services, etc.).

To reflect information on customs fees and duties recorded in the cargo customs declaration, the document "Customs declaration for import" is used (main menu - Main activity - Purchase). This document can be "entered on the basis" of the document "Receipt of goods and services". On the "Main" tab, the CCD number and the amount of customs duties are indicated, on the "CCD Sections" tab, information on material values \u200b\u200band the amount of customs payments is entered. When posting a document, transactions are generated:

Debit 41.01 Credit 76.05 - for the amount of customs duty; Debit 41.01 Credit 76.05 - for the amount of customs duty; Debit 19.05 Credit 76.05 - for the amount of VAT.

To reflect other expenses that form the actual value of material assets, you must use the document "Receipt of additional expenses" (main menu - Main activity - Purchase). In this document, it is possible to distribute the amount additional costs two ways:

• in proportion to the amount of goods ("by amounts");
• in proportion to the quantity of goods ("by quantity").

When conducting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of expenses; Debit 19.04 Credit 60.21 - for the amount of accrued VAT.

To reflect the costs associated with the acquisition, but not included in the cost of material assets, the document "Receipt of goods and services" is used, which reflects the receipt of material assets. In this document, the "Services" tab is filled in, which indicates information about the costs and determines the cost account to which these costs should be attributed. Expenses not included in the cost of material assets can be recorded on the accounts:

• 44 "Costs of sale";
• 91 "Other income and expenses".

Thus, transactions on the receipt of material assets and on the reflection of services not included in the cost can be reflected in one document.

It should be noted that in practice it often becomes necessary to take into account imported goods during the period of their delivery as tangible assets in transit. Since the program provides analytics for warehouses on the accounts of material assets, you can create an additional "virtual warehouse" on the accounts of material assets (10 "Materials", 41 "Goods", etc.) to take into account the values \u200b\u200bthat are in transit. To do this, add an element with an arbitrary name to the "Warehouses" directory (for example, "MC on the way" or others) and enter material values \u200b\u200binto this warehouse. In case of actual receipt of material values, the document "Goods movement" (main menu Main activity - Warehouse operations) should reflect the receipt of values \u200b\u200bat the warehouse of the enterprise.

Reflection of transactions under an import contract in tax accounting occurs when documents are posted. In the configuration, the user is given the opportunity to independently determine the need to reflect a specific transaction in tax accounting. To do this, each document has a flag "Reflect in cash. Accounting".

When the flag is set in the document, "duplicate" transactions are generated according to the tax chart of accounts. The tax chart of accounts in terms of the structure of accounts, analytics is similar to the chart of accounts of accounting to facilitate the comparison of accounting and tax accounting... Account codes in most cases correspond to accounting account codes of a similar purpose.

A set of standard accounting reports is used to analyze the transactions performed.

Reflection of import operations in "1C: Accounting 7.7"

In the "1C: Accounting 7.7" configuration, for correct settlements with a foreign supplier under a foreign trade contract, it is also necessary to correctly define the terms of the contract in the "Contracts" reference book for the counterparty from which material values \u200b\u200bare received (see Fig. 4).

Figure: four

The prices in the agreement are set in currency (USD, EURO), the payment for the agreement is also set in foreign currency.

The transfer of payment to the supplier for the imported goods is reflected in the document "Statement" (currency). When posting, the document will generate transactions:

Debit 60.22 Credit 52

The capitalization of imported goods (material) directly on the accounts of material values \u200b\u200b- 41 "Goods" (10 "Materials") - is carried out using the document "Goods receipt" ("Goods receipt"). When conducting, this document generates transactions:

Debit 41.1 Credit 60.11 - for the amount of the contract value; Debit 60.11 Credit 60.22 - for the amount of the credited advance; Debit Н02.02.1 (without correspondence) - the receipt of goods for tax accounting is reflected.

When filling out the document, special attention should be paid to the VAT accounting procedure.

For accounting of mutual settlements with customs authorities, the following accounts are used:

• 76.5 "Settlements with debtors and creditors";
• 19.4 "VAT payable to customs authorities on imported goods".

Since the cost of the goods received from the supplier does not include the amount of tax, and the amount of tax is paid directly to the customs authorities, in the document "Goods receipt" ("Goods receipt") it is necessary to uncheck the "Invoice" checkbox, and information about the tax amount, paid at customs, enter the document "Invoice received" (see Fig. 5).

Figure: five

In this document, on the "Corresponding accounts" tab, select the Debit account - 19.4 "VAT paid to customs. Org.", Credit account - 76.5 "Settlements with debtors and creditors"; on the "Imported goods" tab, indicate the number of the cargo customs declaration and the amount of goods received under it. When conducting, the document generates transactions:

Debit 19.4 Credit 76.5 - for the amount of tax paid at customs; The debit of the GTE (without correspondence) - for the number of material assets received on the declaration.

Accounting for additional costs associated with the acquisition of material assets from a foreign supplier is reflected in the configuration by the document "Services of third parties". To include the costs associated with the payment of customs duties and customs duties in the initial cost of purchased material assets, in the document "Services of third-party organizations" in the field "Receipt document", you must specify the document of receipt, which reflects the posting of imported goods. In this case, the costs indicated in the tabular section of the document "Services of third parties" will be included in the original cost of the goods. In the field "Executor type" indicate - 76 "Other creditor" (settlements with customs are accounted for on account 76.5 "Settlements with debtors and creditors). When posting, the document generates transactions:

Debit 41 "Goods" (10 "Materials") Credit 76.5 - for the amount of additional expenses.

To account for expenses that are not included in the cost of tangible assets, the document "Services of third parties" is also used. In this case, the field "Receipt document" remains blank. In the tabular part of the document, in the field "Corr. Account", you should indicate the expense account to which these expenses should be attributed:

• 44 "Costs of sale";
• 91 "Other income and expenses".

Step 1. Settings for accounting for imported goods by CCD

It is necessary to configure the functionality of 1C 8.3 through the menu: Main- Settings - Functionality:

Let's go to the bookmark Stocks and check the box Imported goods... After installing it in 1C 8.3, it will be possible to keep track of batches of imported goods by numbers customs declarations... CCD details and country of origin will be available in the receipt and sale documents:

To carry out settlements in currency on the Calculations tab, set the checkbox Settlements in currency and USD:

Step 2. How to capitalize imported goods in 1C 8.3 Accounting

We will introduce the document Receipt of goods in 1C 8.3 indicating the CCD number and country of origin:

The movement of the receipt document will be as follows:

On the debit of the auxiliary off-balance sheet account GTEinformation on the amount of imported goods received will be reflected, indicating the country of origin and the number of the customs declaration. The balance sheet for this account will show the balances and movement of goods in the context of the CCD.

When selling imported goods, it is possible to control the availability of goods moved by each CCD:

In the program 1C 8.3 Accounting on the Taxi interface for accounting for imports from the member countries of the customs union, changes were made to the chart of accounts and new documents appeared. For more details, see our video:

Step 3. How to count imported goods as material assets in transit

If during the delivery period it is necessary to account for imported goods as tangible assets in transit, then you can create an additional warehouse to account for such goods as a warehouse Items are on their way:

Account 41 analytics can be configured by storage location:

To do this, in 1C 8.3, you need to make the settings:

Click on the Inventory accounting link and check the box By warehouses (storage locations). This setting in 1C 8.3 makes it possible to enable analytics of the storage location and determine how the accounting will be conducted: only quantitative or quantitative-sum:

With the actual receipt of goods, we use the document to change the storage location:

Let's fill in the document:

The balance sheet for account 41 shows movements in warehouses:

Step 4. Filling in the customs declaration document for import in 1C 8.3

Enterprises engaged in direct deliveries of imported goods must reflect the customs duties for the goods received. Document GTE for import in 1C 8.3 can be entered based on the receipt document:

or from the Shopping menu:

Fill in the customs declaration document for import into 1C 8.3 Accounting.

On the Main tab, we indicate:

• The customs authority to which we pay the duties and the contract, respectively;
• What GTE number the goods came by;
• The amount of customs duty;
• The amount of fines, if any;
• Let's put a flag Reflect the deduction in the purchase book, if you need to reflect it in the Shopping Book and automatically take VAT deduction:

On the CCD Sections tab, enter the amount of the duty. Since the document is formed on the basis, 1C 8.3 has already filled in certain fields: customs value, quantity, batch document and invoice value. We enter the amount of the duty or the rate of% duty, after which 1C 8.3 will distribute the amounts automatically:

Let's post the document. We see that customs duties are attributed to the cost of goods:

To study in more detail the features of the posting of goods in case a CCD is indicated in the supplier's invoice, check the registration of such an invoice in the Purchase Book, study the 1C 8.3 program at a professional level with all the nuances of tax and accounting, from the correct entry of documents to the formation of all basic reporting forms - we invite you to our. For more information about the course, see our video:

1. Payment to the supplier is made by the document "Write-off from the current account" with the operation type "Payment to the supplier".

For example, on 05/01/2012 the USD exchange rate was 29.3627, respectively, if 300 USD is paid, the ruble equivalent will be 8,808.81 rubles. and the program will generate transactions:

2. At the time of the transfer of ownership of the goods in the program, it is necessary to create a document "Receipt of goods and services" from the importer, according to the contract in foreign currency and without VAT.

Depending on the accounting policy adopted by the organization, the receipt of goods can be reflected using accounts 15.02 "Procurement and purchase of goods" and 16.02 "Deviation in the cost of goods" or without using them.

If the organization uses accounts 15.02 and 16.02 on the basis of the supplier's settlement documents received by the organization, an entry is made on the debit of account 15.02 and the credit of the corresponding account (60, 71, 76, etc., depending on where the goods came from). In this case, an entry on the debit of account 15.02 and the credit of account 60 is made regardless of when the goods arrived at the organization - before or after receiving the supplier's settlement documents.

The posting of goods actually received by the organization is reflected in the entry on debit account 41 "Goods" and the credit of account 15.02.

If the accounting policy does not provide for the use of the 15th account or the transfer of ownership occurs at the time of receipt of the goods directly to the buyer's warehouse, then account 41.01 should be used.

Consider the case when an organization uses account 15.02 for accounting of goods and the transfer of ownership of the goods occurs at the time of registration at customs, then in the receipt document account 15.02 is indicated as an accounting account, and the receipt is made out to a fictitious warehouse, for example, "Customs".

Previously, for account 15.02, it is necessary to add the sub-account "Nomenclature", if we do not need to see the balances on account 15.02 in the context of goods, but only collapsed, then this sub-account can be negotiable:

For example, on 05/10/2012 the USD exchange rate was 29.8075, part of the goods was paid at the rate of 05/01/2012 (29.3627), the rest of the goods (700 USD) should be valued at the exchange rate at the time of transfer of ownership.

A product worth 1,000 USD in ruble equivalent will be equal to 29,674.06 rubles. ($ 300 * 29.3627 + $ 700 * 29.8075) and the program will generate transactions:

3. On the basis of this document, it is necessary to enter a document "Customs Declaration for Import", which indicates the amount of customs duty, percentage or amount of customs duty and the VAT rate paid at customs.

On the "Basic" tab, the CCD number and the amount of customs duty are indicated:

On the tab “Sections of the CCD”, the program automatically puts the customs value in USD (if necessary, you can change it), the amount of duty and VAT are calculated in ruble equivalent based on the customs value at the rate as of the date of the document “CCD for import”.

If several sections are specified in the CCD, then an additional section is added by clicking the "CCD Sections - Add" button. After specifying the rate of duty and VAT on the "Distribute" button, the program distributes the amount of duty and VAT in proportion to the amounts of goods in the tabular section of the CCD section.

On the tab "Settlement accounts" you can change the account of settlements with customs:

To reflect the deduction in the purchase book on the VAT tab, the corresponding flag is put down:

When posted, the document will generate the following transactions:

Note! If, for example, it is necessary to reflect the customs duty and the customs duty on the account where the goods are accounted for (15.02 or 41.01), and on the expense account (44.01 or 91.02), then in this case in the document "Customs declaration for import" you can manually change the accounting account on the tab " Sections of the CCD ", write down the document, close and reopen the required cost item or type of other expenses and income:

4. If the transfer of ownership took place at customs, then after the goods arrive at the warehouse of our organization, it will be necessary to draw up a document "Operation (accounting and tax accounting)". The data for filling it out can be obtained from standard reports, for example, the balance sheet for account 15.02 by grouping by item:

Because on account 15.02 quantitative accounting is not kept, then the data on the quantity can be viewed according to the receipt documents.

The document "Operation (accounting and tax accounting)" will look like:

Account 41.01 is indicated as account Dt. Subconto Dt1 - the name of the goods received.

As a batch document (SubcontoDt2) for all imported goods received by one document, you must select one (!) Document "Batch (manual accounting)". For the first item from the list, click the button " new document batch (manual accounting) "create a document in which to fill in the" Counterparty "and" Agreement "fields with data on the importing supplier.

For all subsequent goods, you must select the same document as a batch document using the "Select" button.

The "SubcontoDt3" field indicates the warehouse to which the goods are received. In the field "Amount of Dt" the amount of the received goods is indicated.

Account CT - 15.02, tk. for this account, only the “Nomenclature” analytic (circulating subconto) was added, then the incoming goods are selected for SubcontoKt1, or this field can be left blank. In the field amount, indicate the ruble value of the goods received, taking into account all additional costs (based on the OCV).

This material will help you understand the procedure for posting imported goods in "1C: Accounting 8.3".

What is a GTE number in 1C?

The purchase of imported goods is governed by the following legislative acts:

• Customs Code of the Eurasian Economic Union (until 01.01.2018 - Customs Code Customs Union);
• Federal Law No. 173-FZ of 10.12.2003 "On Currency Regulation and Currency Control";
• Tax code;
• Also, an accountant must understand the terminology of Incoterms 2010 / Incoterms 2010 - this is a set of rules and terms used in international trade.

The GDT form was approved by the decision of the Commission of the Customs Union of 20.05.2010 N 257. We will consider the values \u200b\u200bof some lines that the accountant pays attention to in the first place.

The declaration consists of a main and additional sheets. The main sheet contains information about one product and general data for the entire declaration. If there is more than one product, fill in additional sheets. On one additional sheet, you can specify information about three products.

Declaration number - consists of three groups of numbers, separated by a slash. The first value is the customs code, the second is the date of submission of the declaration, the third is the ordinal number of the declaration.

• Column 1 is marked with IM during import.
• Column 12 - total customs value in rubles. Equal to the value of gr. 45 of the main and supplementary sheets.
• Column 22 - indicates the currency of the contract and the total cost in this currency. Equal to the value of gr. 42 of the main and supplementary sheets.
• Column 23 - the exchange rate is indicated on the date of filing the declaration, if it is necessary to recalculate the customs value.
• Column 31 - the name of the imported product and its characteristics.
• Column 42 - the price of the goods in foreign currency.
• Column 45 - customs value of one item of goods.
• Column 47 - calculation of payments (customs duty, customs duty, VAT on the import of goods).

How to properly distribute a GTE in 1C 8.3?

Example 1. We import goods from Poland. The euro exchange rate on the date of filing the declaration is 68.2562. The following items on the CCD:

In our example, the customs value for the declaration is 341,281.00 rubles.

The amount of customs duty is admissible equal to 2000 rubles.

The amount of the customs duty is 10%, which means the amount of the duty is 34,128.10 rubles, subject to distribution among all nomenclature items.

The amount of VAT is calculated according to the formula (value of goods + customs duty + amount of excise tax) x VAT rate (10% or 18%). If the goods are not subject to excise duty, they are considered to be zero. In this case, VAT is equal to:

(341,281.00 + 34,128.10) * 18% \u003d 375,409.10 * 18% \u003d 67,573.64 rubles.

Filling in the customs declaration for import into 1C will require making certain settings regarding the functionality of the program and in reference books (more on this later).

To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which the amounts are indicated in foreign currency.

When posting receipts to the account. 10 (41, 15) the cost is recalculated in rubles.

In addition to the total accounting on the accounting accounts, an off-balance account of the CCD is used to account for goods in the context of different numbers of declarations.

Settlements with customs are displayed on account 76.5.

For correct conversion of currency into rubles, you need to load their rates.

In the reference for the button Download currency rates ... a form will open where you need to select a date range.

How to conduct a GTE in 1C 8.3?

Let's check the settings of the program and reference books for posting goods using the CCD in 1C.

1. Main -\u003e Settings -\u003e Functionality;
2. Administration -\u003e Program Settings -\u003e Functionality.

On a bookmark Stocks the setting must be set Imported goods.

Let's move on to the reference books.

We will start a foreign supplier in the directory of contractors. The country of registration should be selected from the list of countries.

In section Contract for this supplier, settlements must be established in the contract currency. Most likely, payments from suppliers are carried out in foreign currency, and by the time the goods were posted, the organization had already managed to open a foreign currency current account. In the case of settlements with a counterparty in rubles, it is necessary to set the sign “Payment” in rubles and use the current account in rubles for payment.

We will receive materials and goods, create them in the reference book with the appropriate type of nomenclature. It is possible to indicate the GTD number and the country in the reference book, then when filling out the receipt documents, these data will be filled in automatically. If you plan to permanently receive any type of customs declaration for different numbers of customs declarations, you can leave this field free, and fill in the number when material values \u200b\u200bare received.

Among the contractors, you should establish a customs office to which the goods were delivered. The type of contract must be Others (not the Supplier), because settlements go through account 76.5

Reflection of import deliveries in 1C begins with the posting of the commodity nomenclature. It is very similar to the standard receipt of material assets, taking into account small features.

Menu Purchases -\u003e Receipts (acts, invoices).

Prices are in the currency of the agreement, in this case in euros. We do not indicate VAT. Button Edit allows you to edit any of the details for all items of the document at once, for example, it can be a customs declaration number or country of origin.

If we look at the transactions, then the prices in euros were automatically converted into the regulated accounting currency, in our case, rubles.

By nomenclature Products data appeared on the off-balance sheet account of the GTE. Please note by item group Materials movements in the section of the gas turbine engine are not recorded.

Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create Customs declaration for import. If supplies are from the countries of the Eurasian Economic Union, then you should fill out Application for the import of goods. Moving goods can be useful, for example, when transferring goods from a customs warehouse to an organization's warehouse. The document on the reflection of additional costs does not need special presentation.

When creating a CCD on the tab the main thing indicate amounts Customs fee and Customs fine (if available), you can also specify the setting for VAT - For settlements with customs, indicate account 76.05. You can also see the euro rate that is used in the calculations.

On the tab page CCD Sections, the amount of customs value in currency is filled in, and data is transferred on commodity nomenclature... After specifying the percentage of the duty, the amount of duty and VAT will be calculated automatically in rubles, and also distributed across the product section.

CCD entries are formed for the amount of customs duties, fees, fines (if any) and VAT.

Different algorithms can be used to calculate the duty, it is not always a percentage of the cost. In 1C, you can specify the duty in one amount, and it will be distributed among commodity items. If you need to adjust the distribution of amounts among products, you can do this manually in the column Duty.

If you suddenly need to increase the cost of goods by other amounts, for example, transportation costs or broker services, then a document is used for this Receipt of additional expenses (Menu Purchases -\u003e Receipt of additional expenses). Its filling does not differ from the usual (non-import) posting of goods.

Let's reflect in 1C one more import delivery. GTD number is different.

We can create a purchase book, it will reflect the amount of VAT.

Upon further sale of goods to its customers, the organization must indicate the correct CCD number. Let's show the sale of goods with different numbers of gas turbine engines. We have a parish of 10 pcs. for the first delivery and 5 pcs. - on the second. We ship 12 pcs to the buyer. When filling out the sales document, we will accordingly show the product in two lines. Do not forget to indicate the VAT rate.

To make it easier to enter, you can use the Fill -\u003e Add from Receipt button, by which you can select a capitalization document, the name of the goods and the data of the GTC will be filled automatically.

We look at the postings for the posted document.

For analysis purposes, the detailed movement of imported goods can be seen through the CCD balance sheet.

In the settings, you must specify the appropriate parameters.

Let's consider additionally some of the possibilities when registering a customs declaration.

A customs declaration can be formed on the basis of several documents for the receipt of material assets. In the tabular section Products you can add another receipt document by selecting it from the existing ones by clicking Fill in. In addition, the tabular section allows you to add new sections. For educational purposes, we have added new section, which was filled with data from the second receipt of imported goods.