Customs gtd. What is a GTD for a car and an engine. Statistics, accounting and control

CCD - cargo customs declaration - is a mandatory document when moving (import / export) goods between states. Issued by the owner of the goods and processed by the inspector of the Federal customs service (FCS).

Registration number customs declaration assigned to a document by a customs officer upon acceptance. Until October 1, 2017, in the invoice, this requisite had a different name - the number of the customs declaration.The addition in the name of the requisite made the content of column 11 understandable: not the ordinal number of the declaration, but the registration number.

In accordance with the adopted amendments to the procedure for filling out an invoice (Resolution of the Government of the Russian Federation No. 981 of August 19, 2017) in 2018 the TD registration number became a mandatory requisite of the shipping document (column 11).

About what information about the consignee and consignor of the cargo should be indicated in the invoice, read in.

Legal regulation of the issue

Exporting organizations and traders in the domestic market should remember to indicate registration number TD in column 11 of the issued invoice (clause 14 of clause 5 of article 169 of the Tax Code of the Russian Federation and clause "p" of clause 2 of the Rules for filling out an invoice). This obligation does not apply to documents reflecting the sale of goods produced in the Russian Federation.

Is it obligatory to indicate the number?

There are exceptions to every rule. In the question of filling in column 11, such exceptions are the following situations:

1. In column 11, you can put a dash if the company does not sell purchased goods, but sets, including nomenclature items, received under different cargo customs declarations, perhaps even from different countries.
2. A dash in column 11 may be present in cases where, after import into Russia, the goods have been processed. In this case, Russia is considered the country of origin of the product, and the CCD may not be indicated.
3. When importing goods from the territories of the Republic of Belarus, Kazakhstan, Armenia, Kyrgyzstan (EAEU - countries Customs Union), a customs declaration is not required. Due to the absence of the TD registration number, when filling out the invoice, a dash is put in column 11 (letters of the Ministry of Finance, No. 03-07-13 / 01-55 dated 03.12.2012, No. 03-07-13 / 1/53878 dated 23.08.2017 ).
4. When selling goods purchased from a supplier using a simplified taxation system (letter No. 03-07-08 / 48092 dated 20.08.2015). In this case, the supplier does not issue invoices, therefore, the seller does not have information to fill in column 11 in the basis document upon sale.

What to do when reselling?

Russian importer (legal entity or individual entrepreneur), planning further resale of imported goods, must enter in column 11 of his invoice the registration number of the accompanying document registered by customs (subparagraph 14 of paragraph 5 of article 169 of the Tax Code of the Russian Federation).

Based on clause 5 of article 169 the taxpayer-seller of imported goods is responsible for compliance with the mandatory informationspecified in the implementation documents (Federal Law No. 150 dated 05/30/2016), the information contained in the incoming invoice (clauses 13.14 as amended by Federal Law No. 119 dated July 22, 2005).

Processing or assembling goods imported into the Russian Federation into sets deprives them of their connection to the direct manufacturer, establishing the right of Russia to be considered a supplier. In this case, there is no need to indicate the CCD in the shipping document.

Important! In 2018, the reason for refusal to deduct may be the discrepancy between the CCD number in the customs declaration and the content of column 11 in the invoice.

Box 11

The requisite of column 11 of the document-basis for VAT settlements in 2018 became mandatory (dangerous requisite of the Federation Council).

The registration number of the customs declaration in accordance with Government Decree No. 981 of 08/19/2017 must be indicated in column 11 of the tabular part of the document. The name of the column has undergone changes - the word "registration" has been added to the previously used name. Now the wording of the name of column 11 is “Registration number of the customs declaration”.

How to arrange correctly?

To fill in column 11, the registration number is formed according to the following scheme: 8 characters / 6 characters / 7 characters / 3 characters (letter of the Ministry of Finance No. 03-07-09 / 6 dated 18.02.2011).

Example of registration number:

10604118/16022018/0005678/315.

It is important to remember that clause 2 of Article 169 of the Tax Code of the Russian Federation admits errors in the invoicewhich cannot become a reason for refusal to provide a tax deduction, provided that these errors make it possible to identify the seller, buyer, goods and the VAT rate (

Let's start with the fact that in professional circles you can often hear such an expression as GTE on the engine or body, as well as a car with a GTE. Immediately, we note that in this case you need to understand exactly what it is about. In other words, you need to know what a gas turbine engine is and what a gas turbine engine is for an engine, body or car. Let's understand in more detail.

Read in this article

GTE on the engine: what you need to know

So, the concept of GTE appears quite often, and not everyone knows what it is. To begin with, CCD means Cargo Customs Declaration. Otherwise, this is a document that is submitted to the relevant authorities and contains the necessary information about the goods that are moving across the border. Information about the person who moves this product is also indicated.

Thanks to such a declaration, customs officials can control the turnover of imported and exported goods. At the same time, the engine is also a commodity, and the GTE is issued for the engine if it is imported or exported.

This rule applies to both a new unit and a used one (). It turns out that in the case of importing a contract engine from Japan, Europe or another country, it is necessary to fill out a cargo customs declaration. The specified document actually confirms the origin of the motor, as well as the fact that the unit has passed the customs clearance procedure.

It is also important to understand that the GTE for the engine must be submitted to the State Traffic Inspectorate in the future as part of the registration of the engine replacement on the car ()

It should also be borne in mind that, in addition to the gas turbine engine, other accompanying documents must be attached to the engine during the sale (motor purchase and sale agreement, copies of documents stating that the seller is registered as an individual entrepreneur, etc.) Only the presence of all documents will allow registering a new engine.

In the declaration (GTE) on the internal combustion engine, the engine number is indicated, which is needed when registering the unit, and the legality of the import of such an engine is also confirmed. Accompanying documents, respectively, will indicate the legality of the transaction.

Please note, before buying a contract engine or other "numbered" spare parts, it is important to understand that parts and assemblies do not always go through customs clearance and clearance properly. The fact is that unscrupulous businessmen often import cars in the form of a so-called designer.

In fact, this is a car that has been disassembled, the body can be sawn into two parts, which allows the car to be imported not as a car, but as spare parts. After crossing the border, the vehicle is reassembled, the body can be welded and then sold as a whole. Another option is to sell separately the body, engine, etc.

Normally, even if the car was delivered for spare parts, a GTE must be issued on the body and engine. If there are no such documents, serious problems will arise in the future when trying to legally register an internal combustion engine or body. This feature must be taken into account, and if necessary, it is necessary to check that the engine number coincides with the TCP, etc.

GTE as a power unit for a car

Having dealt with the concept of a gas turbine engine in the role customs document, now let's see what a GTE is as a car engine. Immediately, we note that in this case, GTE literally means a gas turbine engine.

Among different types car engines and units on other equipment, as a rule, appears. Today, such units are the most common and are found everywhere. At the same time, many people forget about gas turbine engines (GTE), especially when it comes to cars.

Note that gas turbine engines GTE today are put on jet aircraft, tanks, helicopters. At the same time, at one time, car manufacturers were also seriously interested in the installation of this motor. Back in the distant 50s of the last century, attempts were made to build truck with gas turbine engine.

A joint effort renowned manufacturer Boeing and Kenworth became a cargo tractor, which received a gas turbine unit with a capacity of just over 170 hp. The engine turned out to be compact and light, while effortlessly accelerated a heavy car. However, in the future, work on the project was curtailed.

Main advantages and disadvantages overhaul engine versus installing a contract motor. Which option is better to stop at.

Let's start with the fact that now the concept of "cargo customs declaration" does not exist. The forms that the declarants had to fill out earlier are not used either. Since Russia's accession to the Customs Union, the cargo customs declaration has changed to TD (declaration for goods). They are similar, however, they are filled in accordance with different requirements... TD confirms the legality of the transaction, is provided at border customs points, as well as points at airports and seaports - in short, wherever the cargo is checked. The document contains basic information about the product.

This document must be drawn up in any case if you are dealing with a cargo. Foreign trade participants must fill in the TD.

Why issue a declaration for goods?

First of all, so that the cargo can pass through the border. TD is checked at customs offices in Russia and other states. This is the main document for the cargo, which certifies the legality of the transaction. Without it, the goods are considered contraband.

In the document, the inspector puts down the appropriate marks, certifying the compliance of the transaction with the legislation of the Russian Federation. The number that is assigned to the declaration is further used when drawing up other documents.

How to fill out a goods declaration?

The declaration must be submitted as soon as the goods have arrived at the customs office. The maximum period for processing a document is 14 days. The term depends on the type of product. For example, for perishable goods, it is better to provide TD on the same day.

The document should contain the following:

• Data on the sending and receiving parties, intermediaries;
• The list of documents in which the information specified in the declaration is confirmed;
• Country of destination or departure (origin);
• Customs value, amount and type of duties and taxes, transaction currency;
• Terms of cooperation between foreign trade participants;
• Type and data of the vehicle carrying the cargo;
• Quotas for goods (if any);
• Payment term for the transported cargo, method of mutual settlements;
• Location, name and other information about the customs point where the cargo will be cleared;
• The order and place of storage of goods.

Fill out the customs declaration in Russian. The best way is to download the forms and fill them out on your computer. Filling in by hand is not prohibited, however, if you have illegible handwriting or there are blots in the document, it may not be accepted at the customs office. In addition, it is necessary to adhere to the current forms and enter only the information that is approved by law.

Errors, blots, erasures are excluded. If, when filling out the declaration, you made a mistake, you can cross out the incorrect data, and indicate the correct ones above them. Each amendment is certified by the signature and seal of the declarant.

Commodity declaration form

The goods declaration is a few A4 sheets or a small brochure. The form was approved by the CU Commission. There are two forms - DT1n and DT2n. They must be completed and submitted to the inspector customs point.

- the shape of the main sheet. It is provided to customs without fail. The document contains:

• Information about the seller, the buyer;
• Declarant's data;
• Data of an intermediary - a natural or legal person who is involved in financial settlement;
• Names, codes of states where the goods are sent, where they are brought from, where they were manufactured;
• Lot size, cargo value;
• Data of the vehicle used for the carriage of goods;
• Delivery conditions;
• The nature of the transaction, the currency of mutual settlements;
• Place of loading and unloading;
• The data of the customs point where it will be;
• Banking and financial data.

In addition, the document may contain other information. All of them must be indicated correctly, correspond to reality - this is checked at customs.

Is an additional sheet and is used only as an additional document. It indicates information:

• about cargo places, the cargo itself;
• on the documents attached to the cargo;
• about payments made.

In some countries, TD is issued for a while, until the information is clarified. Such a preliminary document is filled out if there is no exact information about the goods before the delivery to the border (in,). The temporary AP form is much simpler and shorter, and you do not need to specify as much data in it as in the permanent one.

The declaration is not always submitted in a printed form. Nowadays, most of the documents of this type are sent to customs via the Internet. Accordingly, it does not need to be printed out and taken in person. This greatly simplifies the work of the inspectors themselves and the participants in the foreign economic transaction.

After verification, the document is registered and assigned a number. Without a registration number, the TD cannot be used and has no legal force. An unregistered declaration does not give the right to transport the goods.

Basic requirements for the registration of a goods declaration

• Complete absence of blots of one type or another, readability. A handwritten form may not be accepted if it is illegible. All amendments are certified by the declarant. Without certification, the amendment will be considered a blot, and the document will not be accepted.
• Credibility. If the information diverges from reality, the cargo will not be allowed.

If errors or data inconsistencies are found, the cargo is not accepted, and sometimes it is detained at the border until the circumstances are clarified.

On the basis of invoices, VAT is calculated and offset. Since 2016 gTE number became its obligatory requisite. Earlier it was approved by the Letter of the Federal Customs Service of the Russian Federation N 15-12 / 19773 dated 06/08/2006, Government Decree No. 1137 dated 12/26/2011. and Letter of the Federal Tax Service of the Russian Federation No. AS-4-3 / 15798 dated 30.08.2013. The name, type of goods and their value in both documents must be absolutely identical. The discrepancies in the invoice are considered as the basis for the refusal of the FTS to offset VAT.

What is a CCD number and why is it on the invoice?

The cargo customs declaration was given the status of a basic accounting and statistical document during registration trading operations between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored. Violations in the preparation of this document are qualified as illegal movement of imports across the Russian border.

When reselling goods manufactured outside of Russia, the CCD number must be included in the invoice. The following information is encrypted in it.

• The number of the department of the Federal Customs Service that endorsed the document is the first fraction of eight digits.
• Compilation date is the second fraction. It is a six-digit number without separators. It is recorded strictly in the sequence: day, month, year.
• The registration number in accordance with the magazine is the third seven-digit fraction.

The CCD number is placed in the column adjacent to the country of origin. Inattention when transferring numbers is fraught not only with refusal to offset VAT, but also verification by two departments at once - the Federal Tax Service and the Federal Customs Service.

Why is it so important to check the GTE number?

The number of the cargo customs declaration according to the customs register must match the same data in the document itself and the invoice that refers to it. Confusion with numbers and an error in at least one of them will lead to the FTS refusing to refund VAT on documents with an incorrectly specified number. That is why this props entered the top ten most dangerous.

Until 2016, for the same purposes, it was not necessary to indicate the CCD number - the tax authorities checked the VAT payers according to other criteria. The rules for drawing up and transferring this requisite to the invoice have been agreed upon by a joint decision of the Ministry of Finance, the Tax and Customs Service.

CCD number value

The declaration number allows you to solve the following tasks.

• Search by GTE number in the registration journal.
• Declaration under one declaration, respectively, under one number indicates that the goods belong to one group.
• Different CCD numbers from the same date indicates that the consignment is heterogeneous and contains different nomenclature items.

When submitting an invoice for imported goods for VAT refund. The tax office checks with colleagues from customs. It is a comparison of data by graphs. Correct transfer of the GTE, but putting it in the wrong column is considered a violation. It is not difficult to find a GTE by its number in the registration journal.

For companies using OCH, the use of the "CCD number" variable in the invoice is mandatory, regardless of whether they import goods or not.

Where is the CCD number on the invoice?

There is a place for this requisite - the 11th field of the invoice. It is into it that the number from the main and additional sheet of the declaration is transferred (it must be the same on all sheets of one document). The serial number of the goods according to the declaration is indicated next to it - the 32nd column.

Many have heard of GTE. Not everyone knows what it really is. CCD stands for cargo customs declaration. This is a unified document submitted to the customs authorities, containing information about the goods being moved and about the person transporting it.

Methods for declaring goods transported across the border

1) Submission to authorities customs control written statement. It is drawn up in any form and is appropriate in cases where the value of the goods specified in the application does not exceed 100 EUR. Here one more condition must be observed: the objects being moved must not be subject to taxation and have restrictions on transportation. The application must indicate the required information:

The name of the person who transports the goods and his legal address;

Name of goods with indication of their quantity and codes;

Customs regime.

2) Submission of CCD to the customs control authorities. What kind of document it is and how it is drawn up is described further in the text.

Cargo customs declaration: features of filling

Declaration of goods using the CCD is made in the form of a written statement, which contains the necessary information about the goods and the person transported. It is filled in on forms TD1, TD2. The first is the main sheet of the cargo customs declaration, the second is an additional one. The procedure for submitting a CCD to the customs authorities, what kind of document it is and how it is filled out, are spelled out in regulations Of the RF Freight Customs Code. TD1 includes 4 self-copying sheets.

• 1 sheet is taken by the customs authorities.
• 2 - intended for statistics.
• 3 sheet is a returnable copy for the declarant.
• 4 is a regional instance.

When goods of several names are declared, the TD2 form is used, which is integral part cargo customs declarations.

Customs clearance and control

CCD: what is this document for the customs control authorities? Thanks to the cargo customs declaration, customs officers can control exported goods, imported across the Russian border. In addition, the document contains detailed information about the person carrying the goods. Together with the CCD, other mandatory documents are submitted to the customs control authorities.

Cargo customs declaration for a vehicle

If a citizen of the Russian Federation wants to register a foreign-made car brand, he must provide a GTE for the car at the traffic police. Let's figure it out in order. The cargo customs declaration is included in the group of basic customs control documents for the export / import of goods.

The CCD is drawn up by the cargo manager and certified by the customs inspector. The document is the basis for passing goods across the border. If the vehicle is imported to the Russian Federation legal entity, the car dealership issues to the buyer a certified copy of the CCD. Here it is important to check the VIN of the purchased car with the letters, numbers indicated. If an error is made, the traffic police will refuse to register the car. When an individual purchases a "fresh" car, brought from abroad, in addition to the TCP, it must have a customs receipt. This condition applies to both new and used imported vehicles.

GTE number

Cargo customs declarations include 4 parts, which are separated by a slash symbol. This is the GTE number. What is it, how is it indicated and what is it for?

The first part of the declaration is a number It consists of 8 characters. The second is the date, format d / m / y. The GTE contains only the last 2 digits of the year, and not its full designation. The third part reflects the serial number of the cargo customs declaration. It includes 7 digits, the first of which can be replaced by the letter P. The fourth part is the commodity number in the CCD, consisting only of numbers. All four parts together form the cargo customs declaration number. It is necessary to control the legal movement of goods across the border.

Import of cars from the Customs Union

When goods are imported into the territory of the Russian Federation from the need to take into account the features of customs clearance... The Customs Union includes the Republic of Belarus, Kazakhstan and Russian Federation... The customs union takes the form of trade and economic integration, providing for a single customs zone. From January 1, 2010, a car on a gas turbine engine is imported duty-free from Belarus and Kazakhstan. What does it mean? Cars that "drive" to the Russian Federation from the member countries of the Customs Union must have a cargo customs declaration. After the certificate of conformity is issued, the imported cars are entered into the customs database. Vehiclesissued on the territory of the members of the Customs Union, since January 1, 2013 have the status of goods, goods of the CU. They are not subject to customs clearance according to the conditions

Is it always necessary to fill in a customs declaration?

Cargo customs declaration includes main and supplementary sheets. Among them are TD1, TD2 and TD4. Declaration of customs value (DTS) is a mandatory annex to the customs declaration. It is filled in for all objects subject to tax customs duties, excise taxes, VAT. Above, the concept of a car on a gas turbine engine was revealed, what it is. But is it necessary to fill in TPA for cars imported into the Russian Federation? The answer is yes. Exceptions are imported cars, for which it is possible not to fill out the declaration of customs value on the grounds established by legislative acts.

TPA is not filled in in certain cases.

• The customs value of a consignment in equivalent does not exceed $ 5 thousand. Such a product should not be subject to political measures of an economic nature, except in cases of its multiple deliveries under the same contract. This also includes goods delivered by the same consignor to the same consignee under different contracts.
• The goods are imported natural person not for commercial purposes.
• Cargoes not subject to duties established by taxes.
• The effect of customs regimes under which goods are not subject to taxes.

GTE on engine

A cargo customs declaration is issued for imported and exported goods. It is necessary to clarify the concept of a GTE for an engine: what it is and how it is formalized.

The motor is the heart of the machine. If the engine (new or used) is imported into the territory of the Russian Federation, it is also necessary to issue a cargo customs declaration for it. It will serve as confirmation of the origin of the motor and its customs clearance. The GTE for the engine must be submitted to the traffic police when registering the repaired car. In addition, the motors must be sold accompanied by mandatory documents... In addition to the GTE, these include the Certificate of Registration, documents on registration with the tax seller of spare parts, as well as the sales contract.

Autoconstructor customs clearance

Often buyers want to save money and buy a construction set. This is an ordinary car that is cut in half and transported across the border as parts. Further, it is collected to its original form. If the car is imported in this way, it is necessary to draw up a separate declaration for the body, as well as a GTE with a unique number that the traffic police will need when registering a new car. Another thing is when a car is imported with a saw cut. Criminologists often work here. They import a car sawn in half without getting a GTE on its body and internal combustion engine. Next, the machine is welded with pieces of iron with numbers from another car brand added to the body. These are illegal actions that are suppressed in every possible way government bodies authorities. It is not prohibited to import constructors into Russia, but it must be done correctly: with the registration of mandatory documents and payment of all duties. There are currently 3 ways to import constructors:

• sawing;
• body frame;
• the usual constructor.