Statistical declaration: filling procedure and deadlines. 311-ФЗ "Declaration of goods"

Currently, due to the fact that industry is developing and various laws are being modernized, the question more often arises - what is a declaration.

Declaration in various interpretations

Many are interested in what constitutes a declaration, and some do not even know that this term has several different interpretations. Consider them in order, depending on the legal field where the term is used:

1. Constitutional law. The declaration is a normative legal act, which aims to give a solemn character and significance to it in the fate of the relevant state. A distinctive feature of the declaration in constitutional law is that it, as a normative legal act, does not have the specific nature of the provisions that it contains. That is, the provisions of such a declaration are subject to additional regulation by other legislative acts.
2. International law. A declaration is an act that lays down the goals and principles agreed upon by the parties.
3. Political science. A declaration is a document of an official state form. It contains the basic principles of state policy. Both internal and external. It may reflect the foundations in accordance with which the activities of various kinds of international organizations are carried out, as well as their position regarding any issue.
4. Economy. The declaration is an official document that contains a message for government agencies with information on income received, on the quality and quantity of goods produced, and so on.

Types of Declarations

Consider the most famous types of declarations that are available in the Russian Federation, we also consider their subspecies, if any.

In Russia, a huge number of declarations are used, which can be submitted by individuals and legal entities. The most commonly used declarations include their following types:

• Tax.
• Customs
• On the income of public servants.
• About compliance.
• Design.
• On alcohol and beer (in terms of canceling this declaration in the coming year, 2018, the EGAIS system was introduced).
• According to a special assessment of working conditions and so on.

Let us dwell in more detail on the form of declarations of interest to us — on the customs declaration.

Customs declaration

This is a document containing information about the cargo that moves across the state border of the country. This declaration must be completed in full compliance and on the basis of the requirements of the Federal Law "On Customs Regulation in the Russian Federation" dated November 27, 2010 N 311-ФЗ.

When the customs declaration of the goods occurs, the following subspecies of the customs declaration may be used. The type of customs declaration used depends directly on the customs procedures themselves, as well as on the persons who transport the goods. So, they distinguish:

• Declaration of goods. It is a document in the established form. It is issued for cargo in case of crossing the border. This declaration should contain information, which is then provided to the customs authorities.
• Transit declaration (form T1) - a document that is executed and submitted during the implementation of the procedure within customs transit.
• Statistical Declaration.A statistical form that is submitted to the customs service for subsequent accounting of cargo transportation during trade between the Russian Federation and countries that are members of the EAEU.
• Declaration on vehicle (vehicle). A document that provides the right to import and export a vehicle into the territory of the Customs Union.

So, gradually, we come to the concept of a statistical declaration. Actually, this is a declaration having the established form and drawn up during export or import. The purpose of this declaration is the statistical accounting of imported and exported products, which do not require a customs declaration. This declaration must be issued for each perfect fact of the shipment of goods, which is carried out on the basis of one TTN and within the framework of one agreement on foreign trade, as well as for the total value of the goods equal to or exceeding 1000 euros.

Legal entities - exporters (importers), consignors or consignees draw up a periodic statistical declaration in order to carry out statistical records of the movement of goods, as well as for customs operations, for which no control is carried out for each shipment.

The statistical declaration is regulated by authorized persons of the customs authorities and is a document on the basis of which foreign exchange control is carried out.

Statistical declaration

This declaration is a form of statistical accounting that must be provided to the customs authorities in the implementation of trade between the Russian Federation and the countries that are members of the Eurasian Economic Union (EAEU). Currently, these countries include: Armenia, Kazakhstan, Belarus, Russia, Kyrgyzstan.

Suppose a representative of the Russian Federation concludes an agreement on the import of goods into the territory of Russia from Belarus, or, conversely, on the transportation of goods to the territory of Belarus from Russia. In this case, a statistical declaration is required. RB (Republic of Belarus) is a member of the EAEU. A similar declaration is also imputed to persons who have not concluded agreements on the import or export of goods, but who at the time of import or export of goods have the right to dispose of the goods.

This document must be submitted within a strictly allotted time frame, and without the right of delay and a fee basis. A prerequisite is that the statistical declaration must contain accurate information about the amounts of the turnover.

That is, persons, individuals or legal entities that represent the interests of the Russian Federation, as well as those who conduct foreign trade with countries that are members of the EAEU, are required to provide reliable and timely information of a statistical form on the movement of goods. This form is submitted to authorized customs officials.

It is the authorized customs officers who exercise full control over the fulfillment of all obligations related to the completion, timely submission of a statistical declaration. They also verify the accuracy of the data indicated in it.

Filling out and submitting a statistical declaration

The statistical declaration of the accounting of the transported goods must be filled out and submitted regardless of the method of transportation of goods, transport, by which this transportation is carried out.

The goods must be declared for the reporting period, which takes into account all transportations made outside of Russia, as well as transportation to the territory of Russia. Depend on the conditions under which trade is carried out. For example, all shipments that are carried out under the terms of one agreement should be taken into account, and separately, all shipments under another agreement.

The statistical form must be submitted to customs officers in the region in which the importer is taxed in accordance with applicable law.Submission and completion of the statistical declaration is carried out no later than after 8 days in the month that follows the reporting one.

All data must be sent using the appropriate information system, which is provided by the official website of the customs authority at the federal level. Moreover, absolutely any person who completed the transaction is entitled to submit a declaration, regardless of whether it has a qualified electronic signature or not.

If the person submitting the statistical declaration upon import has such a signature, then it is possible to submit the document only in electronic form. In this case, the filing date is the date of the actual sending of the declaration via the Internet.

In the event that the applicant does not have such a signature, the declaration must be submitted on paper, and must also be certified by the signature and seal of the person sending the declaration. The form in this case is either handed in personally or sent by mail with a notification of receipt. In this case, the filing dates of the declaration are: for personal delivery - the date of actual transfer to the authorized bodies, if sent by registered mail with notification - the date the letter was actually sent.

All data in the statistical declaration must be entered in accordance with the first and second amendments to the Rules for filling out the statistical form of accounting for distribution of goods.

When is the statistical form filled out?

The statform is to be filled out and submitted to the customs authorities of the Russian Federation for goods that are transported between the Russian Federation and Belarus, or Kazakhstan, or other EAEU countries. Moreover, goods must be declared that are transported in accordance with the agreement, and in the absence of such an agreement. Declared, including goods:

• Which are imported into the territory of the Russian Federation temporarily, but for a period of more than one year.
• Which are exported from the territory of the Russian Federation to the territory of countries that are members of the EAEU for a period of more than one year. In this case, a statistical declaration is submitted upon export.
• Which move across the border between the EAEU member countries, and which are designed to deal with the consequences of emergencies or natural disasters. As well as goods that are actually humanitarian aid and are intended for distribution to people affected by emergencies and natural disasters.

In what cases is not filled?

The statistical form may not be completed if the transported goods are subject to mandatory declaration, or if certain types of goods are transported that:

• Move through the territory of the Russian Federation in transit.
• Moved by individuals for personal use, and not for entrepreneurial activity.
• They are transported by persons who have advantages or various privileges on the basis of international treaties. It can be diplomatic missions, consulates, international organizations.
• They are imported from the territory of the Russian Federation to the territory of the Baikonur space complex, or, conversely, from the territory of this complex to the territory of the Russian Federation.
• Shipped using international shipments.
• Imported temporarily for a period of less than one year.
• Delivered for repair or after it.
• Provide timely maintenance and operation of vehicles that carry out international transportation. As well as those intended for use by passengers and crew, as well as those intended for sale to the aforementioned persons on ships and aircraft.
• Received as a result of carrying out sea fishing, imported by vessels that belong to Russia or that are chartered by Russian persons.
• They are transported in order to ensure the normal operation of Russian or chartered vessels engaged in marine fishing.

In addition, the following are not declared:

• Russian and foreign currency (except for that used for numismatics), as well as securities.
• Products that allow you to carry out activities to provide warranty service.
• Exhibits of exhibitions.
• Advertising materials, as well as souvenir products.
• Tare with multi-turn properties.
• Samples of products and goods.
• Goods that are delivered in connection with a complaint.
• Tangible media that have been developed to order, and which are the result of intellectual activity. Including special or military purposes, but not subject to sale within the consumer market.
• Waste generated as a result of commodity processing in the Russian Federation.

Who can fill out the statistical form?

The statistical form of the goods declaration can be filled out and handed over to authorized persons only by a person who is a resident of the Russian Federation.

Ways to fill out a statistical form

The statistical form can be in several ways, which we talked about earlier. Consider these methods separately. Evil

The first way to fill out and submit a statistical form is using an electronic digital signature (EDS).

The second method (if the person submitting the declaration does not have an electronic digital signature) is to fill out the declaration on the website of the Federal Customs Service. This declaration is in the section "Providing a Statform".

The third method - in person, on paper, or by mail on paper. Submitted directly to customs.

The fourth way - you can download the statistical form of the goods declaration in the XML document format from the website of the Federal Customs Service, and then modify your own software with it in mind, which will allow you to further fill out the declaration yourself. However, you must upload a copy of this document to the FCS website in order for it to be assigned a system number.

Statistical Declaration Adjustment

For the adjustment, a statement is required. It should indicate:

• purpose of the statement: updating information;
• full name of the business entity;
• payer account number;
• address;
• position, signature of the head, seal;
• date and number of the declaration;
• reasons for the adjustment.

The application must be accompanied by a set of documents that will help the customs officer decide on the possibility (impossibility) of correcting the information. A copy of the previous declaration should also be made.

Responsibility for Failure

The Federal Law "On Customs Regulation in the Russian Federation" N 311-ФЗ regulates certain periods within which the stat. declaration.

The applicant is fully responsible for the timely submission, as well as for the accuracy of the data contained in it, that is, the person representing the Russian Federation when transporting goods to the territory of the Russian Federation or outside its territory.

The amount of administrative fines that are imposed on the fact of an administrative offense has grown significantly.

If before this period the fine imposed on the offender ranged from 3,000 to 5,000 rubles, then after the adoption of the amendments, the amount of fines imposed on the person in charge is from 10,000 to 20,000 rubles.

The amount of administrative fines applied to legal entities now represents a significantly larger amount - from 20 to 70 thousand rubles. And in the event that the offense is re-detected, an individual can be fined an amount in the amount of 30,000-50000 rubles, and a legal one - in the amount of 100,000 to 150,000 rubles.