Customs declaration number: filling details. Is this error in the customs declaration number a basis for removing the deduction and what is the procedure for generating a customs declaration number when importing through a customs post in Belarus

I have noticed more than once that when a novice accountant is faced for the first time with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is stupor. Lots of numbers, in different currencies, nothing is clear.

So, let's go!

So, we have 2 sheets of a real customs declaration (main and additional). I only cleared confidential information from them, which is of no use to us for educational purposes.

You can open them on a separate page, or better yet, print them out and put them right in front of you.

Learning to read GTD

We will analyze the gas customs declaration based on the rules for filling it out, which you can read, for example, here.

Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because information about only one product can be placed on the main sheet.

Parsing the main sheet

Main sheet header

Please pay attention to the upper right corner of the main sheet of the customs declaration:

THEM in column No. 1 means that we have a declaration for the import of goods.

Declaration number 10702020/060513/0013422 consists of 3 parts:

• 10702020 is the code of the customs authority.
• 060513 is the date of the declaration (May 6, 2013).
• 0013422 is the serial number of the declaration.

In column No. 3 we see that we have the first (main sheet) form of two (main sheet + additional sheet).

Total declared 3 products, which occupy 3 places.

Let's go a little lower:

Here we see that total customs value of all 3 products is: 505,850 rubles and 58 kopecks.

The product arrived to us from Republic of Korea.

The currency in which payments are made is also indicated here ( USD), as well as customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is indicated here: 31.0433 ruble

Let's check: 16,295 * 31.0433 = 505,850.58. The result was the customs value in rubles.

Product #1 (excavator)

Let's go even further down the main sheet to the left:

Here is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on the supplementary sheet.

Product name: " Hydraulic excavator", he takes 1st place.

Move from the product name to the right:

Item number 1 of 3.

The price of the excavator is 15,800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490,484 rubles and 14 kopecks.

Excavator taxes and fees

Let's go down to the bottom of the document:

Customs duty (code 1010) for all goods (the customs value as a whole for the customs declaration is indicated as the basis for calculation) amounted to 2,000 rubles.

Duty (code 2010) for an excavator (the basis for calculating its customs value) was 5% or 24,524 rubles and 21 kopecks.

VAT (code 5010) for an excavator (the basis for the calculation was the amount of its customs value of 490,484.14 and the amount of duty 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.

Once again, I draw your attention to the fact that we charge duty on the customs value of the goods, and VAT on (customs value + amount of duty).

Parsing the additional sheet

Additional sheet header

Let's move on to the second (additional) sheet of the declaration.

Pay attention to the upper right corner of the additional sheet:

The number and type of declaration completely coincide with the values ​​​​on the main sheet.

In column No. 3 we see that we have the second form (additional sheet) out of 2 (main and additional sheets).

Item #2 (hammer)

We go down to the goods declared on the supplementary sheet:

We have the goods in front of us" Hydraulic hammer", which takes 1st place.

Let's move to the right:

First of all, we see that we have 2 products out of 3.

Hammer price is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).

Product #3 (spare parts)

Let's go down below:

The second product on the additional sheet (the third according to the customs declaration as a whole): " Parts of Full Swing Hydraulic Bucket Excavator".

Let's move to the right:

This is the third product out of 3.

The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4,656 rubles and 50 kopecks(customs value).

Taxes and fees on hammer and spare parts

We go down the additional sheet (column No. 47, calculation of payments):

Duty (code 2010) per hammer (the basis for calculating its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.

VAT (code 5010) per hammer (the basis for calculating its customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.

Let's move to the right:

VAT (code 5010) for spare parts (the basis for calculating their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.

Let's sum it up

The customs duty amounted to 2,000 rubles for all goods.

Enter it into 1C

Setting up functionality

First of all, go to the “Main” section, “Functionality” item:

Here, on the “Inventory” tab, the “Imported goods” item should be checked:

We record the receipt of goods

Go to the “Purchases” section, “Receipts (acts, invoices)”:

Create a new document:

We will now select an arbitrary counterparty as a supplier to simplify the task:

Settlements with the supplier are carried out in dollars, so in the agreement with us we indicated the settlement currency USD:

This means that we fill out all prices in the document in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not already done so):

Please note that we have indicated the rate “Excluding VAT” everywhere. This tax will be calculated and indicated by us later in the customs declaration.

Now scroll the tabular part to the right and fill in the Customs Declaration Number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular part. customs and agreement for mutual settlements with her (deposit).

The customs fee was 2,000 rubles, there were no fines.

Let's go to the "Sections of the customs declaration" tab:

A cargo customs declaration may have several sections into which goods with the same procedure for calculating customs duties are grouped.

In our case, the procedure for calculating customs duties for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.

There is no duty indicated for the third product and we could put it in a separate section.

But we will do things a little differently.

First, we indicate the total percentage of duty and VAT:

These rates were automatically calculated for the total customs value, and then proportionally distributed among 3 goods:

Everything is correct (see our final table on the customs declaration), except for the third product. Let's manually correct its data:

In the end it will look like this:

We carry out the document.

Let's look at the wiring

We see that customs duties and customs duties were distributed according to the cost of goods, and incoming VAT went into debit on May 19.

The supplier supplies imported goods, read the article for the procedure for generating a customs declaration number when importing through the customs post of Belarus.

Question: The supplier supplies imported goods and indicates the customs declaration number 06611/хххххх/ххххххх in the invoice. When submitting a VAT return, the program complains about the short customs declaration number. The supplier does not want to change the documents.

Answer: By Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696@, changes were made to the VAT declaration form and the data transmission format. Thus, line 150 in section 8 of the declaration has been changed. Previously, its length ranged from 1 to 1000 characters and all GTD numbers were entered into this line separated by commas. After the changes, a separate line is allocated for each gas customs declaration number. In addition, the length of the customs declaration number is set from 23 to 27 characters. Those. The minimum acceptable length consists of 3 groups of numbers:

8 characters – customs post number

6 characters – date

7 characters – AP serial number

2 characters – separating “/”.

However, in practice it happens (as in your situation) that the customs post number is less – 5 digits. Neither the Ministry of Finance nor the Federal Tax Service has yet explained how to reflect the customs declaration number in such a situation.

In practice, some try to solve the problem by adding 3 digits “0” before the gas customs declaration number. However, this may lead to refusal to accept the declaration.

At the moment, you can simply not indicate the customs declaration number in section 8 of the declaration, because no penalties are imposed for this and this cannot become a refusal to deduct. Since the conditions for deduction are:

• goods, works or services purchased for VAT-taxable transactions, including for resale;
• a correctly executed invoice (universal transfer document) has been received.

This is stated in the articles
,
,
Tax Code of the Russian Federation.

Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696@

On introducing amendments and additions to the appendices to the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@

Appendix 12. Changes and additions made to No. 4 to the order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3/558@

1. B
paragraph 2 of section I "General information" and in
Table 4.1 in the line "Format version" replace the numbers "5.04" with the numbers "5.05".1

1.1. IN
paragraph 3 of section II "Description of the exchange file" paragraphs 14, 15 should be stated as follows:1
"The name of the file containing the XML schema of the exchange file must be as follows:
NO_NDS.8.1.003.01.05.05_xx, where xx is the schema version number.

1.2. IN
Table 4.4 "Information on the line from the purchase book about transactions reflected for the expired tax period (KnPokStr)":1
- exclude the line:

In the line “Operation type code”, the column “Additional information” should be stated as follows: “Takes a value in accordance with
appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@ "On approval of the list of codes for types of transactions indicated in the purchase book used in calculations of value added tax, an additional sheet to it, the sales book used for calculations for value added tax, an additional sheet to it, as well as codes for types of transactions for value added tax necessary for maintaining a log of received and issued invoices" (registered with the Ministry of Justice of the Russian Federation on April 20, 2016, registration number 41876) ;
- after the line “Information about the intermediary (commission agent, agent, forwarder, developer)” add the following line:

From an article in the magazine “Accounting. Taxes. Pravo", No. 27, July 2015 (contained in the VIP version of the BSS "Glavbukh")

Due to the customs declaration number, you may not need to specify the VAT declaration

We purchase materials for construction from Russian dealers. The materials are imported and our suppliers import them from abroad. Suppliers' invoices record the customs declaration numbers under which they imported materials from abroad. We declared deductions in the VAT return, but
Section 8 did not record the numbers of customs declarations. Do we need to submit a clarification?..”

- From a letter from chief accountant Olga Chudinova, Moscow

Olga, we believe that it is not necessary to adjust the declaration. The customs declaration number is a mandatory invoice detail only when selling imported goods. When registering an invoice, the customs declaration number must be written down in
column 13 of the purchase book (
subp. "p" clause 6 of Appendix 4 to
Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137). And transfer information from the book to

In the practical work of an accountant, problems often arise when filling out the form. 11 on the invoice. The registration number of the customs declaration is entered into it. Where can an accountant get the necessary information about him, and what can be encoded in such an endless combination of numbers? It is useful to clarify the specifics of recording the correct data in the document so that it is filled out correctly.

What information is contained in the gr. 11 invoices

How to correctly fill out invoices (ICF) is explained in the regulatory documents. The rules must be followed unquestioningly. SSF – documents, the formation of which is necessary for the calculation of VAT, and subsequent requirements for tax deductions on it.

Often such operations involve the movement of a huge range of goods across state borders. Therefore, in the SSF, which are issued by selling companies to buying companies, it is impossible to do without recording the No. of the cargo customs declaration (CCD).

The second paragraph of the rules for forming the SSF states that the registration number of the customs declaration on the invoice is indicated in a separate column under number 11. The TD is filled out only in relation to those products that were not produced in the Russian Federation; their state of origin is different.

This refers to the registration number of goods imported into the Russian Federation by importers and intended for consumption within the country.

This number is a domestic detail and is generated by the relevant customs authority. This procedure is established by law. According to the current Instructions, the registration number of the customs declaration for 2017, as in all previous time periods, consists of three elements separated by the corresponding “/” sign.

Composition of the TD number

The code contains a certain number of digits. Its individual components are clear and logical. The contents of the issue are as follows:

Part 1. Consists of 8 digits. They mean the code of the customs authority where the TD was registered. The registration number of the customs declaration has an incorrect value if the initial digits differ from the number “10”. All customs codes in the Russian Federation are strictly eight-digit. Its two starting digits are always “10”.

Part 2. The six-digit number is even easier to decipher. It contains the date of registration of the goods by customs. The format is standard - day, month and year (last 2 digits of the year). The registration number of the customs declaration, an example of which is given below, means that the document was registered on September 12, 2017 (09/12/17).

Part 3. The code consists of seven digital characters or more. It encrypts the serial number of the document (TD) for commodity resources in the customs authority where registration took place. It also has its own characteristics and rules that determine what the registration number of the customs declaration looks like as a whole. It must start with one in each new calendar year. It turns out that the first declaration that falls into the hands of customs officers in the new year will receive a sequential number in the following form: “0000001”.

Tax authorities have their most “favorite” details, which they check especially carefully. Among them are TD registration numbers. Therefore, when filling out the SSF, their authenticity must be checked. The registration number of the customs declaration, a sample of which is presented below, consists of a total of 21 digits and two delimiters:

10012000/120917/0129451

Number decoding:

Kaliningrad regional customs/September 12, 2017/number of the registered declaration that passed through the specified customs.

The number of numbers in the third part will increase if more goods pass through customs. Then the registration number of the cargo customs declaration (CCD) will increase by one or two digits.

When the customs declaration is not printed, its registration number is located in the declarant’s software, which ensures the customs declaration.

Registration number of the declaration and country of the customs union

When carrying out transactions for the sale of imported products, the customs declaration number is recorded in the SChF. In gr. 10 and 10a, the country of origin of the goods is entered. The seller is responsible for the correctness of the details contained in the documents accompanying the goods.

For Russian goods gr. 10 and 10a are not filled out (NC Article 169, paragraph 5). This also applies to products imported into the Russian Federation from countries included in the Customs Union. At the internal borders of states, customs control has been abolished, which means there is no need to prepare a customs declaration. A customs declaration registration number is not generated when exporting or importing any range of products from the states of the Customs Union. In the SSF, in the corresponding columns (10, 10a, 11), you just need to put dashes. They are not allowed to be left empty.

Updated column 11 SSF

The SSF form has been changing since October 2017. This also applies to column 11, where the registration number of the customs declaration is located.

There is no fundamental change. Its previous name “Customs Declaration Number” was replaced with the one in question.

TD number and TD registration number are not entirely identical concepts.

In practice, several terms are used:

1. Registration number TD. Located in column A of the main and additional sheets of the declaration. It is formed by a customs official. It is this number that is transferred to gr. 11 SChF.
2. TD number is serial. Below it, a customs official records the declaration in a special journal. TD No. is included in the registration number.

There is a slight difference between the customs declaration number and the registration number.

The following rules for affixing the TD number in the SChF are noted:

1. After checking the cargo and accompanying documents by a customs officer, the completed TD is registered in a special journal. The main parameter here is the gas customs declaration number.
2. When goods passing through customs belong to the same group according to the Customs Classifier, it is possible to compile a general list. One sheet of gas turbine declaration is formed.
3. For different groups of commodity values, separate pages of the customs declaration must be filled out. If there is a diverse assortment and nomenclature of the commodity mass, you will have to make notes on a significant number of TD sheets.

The slightest mistakes and inaccuracies will result in customs officials refusing to provide tax deductions.

Registration number of TD in the VAT return

This year, changes have affected VAT declarations. They also apply to TD numbers. In the eighth section the gr. 13 “Registration number of the customs declaration” in the purchase book. Previously, there were restrictions on the number of characters recorded. The column contained a maximum of 30 digits, which created some difficulties and forced reductions. Now the line can be easily filled into a column; it is now possible to record as many characters as there are in the customs declaration.

In the ninth section in gr. 3a “Registration number of the customs declaration” in the sales book should reflect the customs declaration number received during the shipment of goods from the Kaliningrad region to other regions of the country. Information from this column is transferred to page 035 R. 9.

Data in the purchase and sales books is copied from the SSF.

In 2017, the condition of mandatory recording of the numbering of the gas customs declaration in the SChF remains. They concern goods that entered the country through customs points of the Russian Federation. How to fill out the customs declaration registration number is described above.

Such a requirement is fair, since it is due to the need to closely monitor issues regarding VAT calculations and the provision of tax deductions to organizations subsequently. Registration numbers should be written on all declaration sheets, without exception.

Perhaps many car enthusiasts have heard the abbreviation GTD mentioned at least once in their lives. Not many people pay attention to this. In addition, there is often a chance of seeing this combination of three letters in some documents. In practice, every car owner can encounter these mysterious three letters, so it would be useful to find out what they are and what they represent.

How does GTD stand for and what is it?

First, we should move on to deciphering the abbreviation itself, which may simply be incomprehensible to many. CCD is a cargo customs declaration. Given the document is required when crossing the state border, since it is in it that the motorist is obliged to indicate certain information about himself, as well as about the cargo that he intends to transport across the border. But it is compiled in a certain case.

How to declare goods transported across the border?

There are two ways to declare goods that a motorist is carrying with him and intends to cross the border with them. Both methods differ in that they are used in different situations.

So, there are two ways to declare goods transported across the border:

Features of filling out a cargo customs declaration

To declare transported goods using a customs declaration, a motorist a special application must be made in writing, which would contain the necessary information about the person transporting the goods, as well as information directly about the goods themselves. This application is filled out on forms TD1 and TD2. It is no accident that the application must be drawn up on two sheets of paper. The fact is that the first form is the main sheet of the city customs declaration, and the second, accordingly, is additional.

TD1 includes four self-copying sheets:

• The first sheet is taken by customs authorities;
• The second sheet is for statistics;
• The third sheet is a return copy for the person filing the return;
• The fourth is a regional specimen.

In the event that it is necessary to declare goods of several names at once, the TD2 form is used, which is an integral part of the compiled cargo customs declarations.

Customs clearance and control

Now follows indicate the meaning of the submitted cargo customs declarations directly for customs authorities. Perhaps among the readers there will be people who are interested in this issue.

The customs declaration is a very important document for control authorities. The fact is that it is thanks to the submitted cargo customs declarations that Customs officers can control all goods transported across the Russian border. This document also contains some information about the person who transports the declared goods.

Along with the customs declaration, other documents must be submitted to the customs authorities:

• Charter of the enterprise and its constituent agreement;
• Existing contracts for the supply of transported goods;
• Registration documents;
• Transaction passport, receipt indicating payment of all customs duties, certificate of availability of ruble and foreign currency accounts. The latest certificate is issued by the bank;
• Shipping documents;
• Depending on the vehicle on which the declared goods are transported, the relevant documents must be provided: CRM, bill of lading, railway or air waybill;
• Documents must also be provided that would confirm the implementation of certain non-tariff regulation measures in relation to transported goods;
• Document on control of goods delivery, TIR Carnet.

Cargo customs declaration for a car

Now it’s worth moving on to information that will certainly interest the majority of car enthusiasts who will read this article. We'll talk about What should a citizen of the Russian Federation do? who wishes to supply a foreign-made car. In this case, he will definitely need to provide the traffic police with a cargo customs declaration for the car. What this is will be discussed further.

The customs declaration must be issued by the cargo manager and then certified by the customs inspector. The cargo customs declaration is the very document that will serve as the basis for the passage of goods transported across the state border.

If a vehicle is imported into the Russian Federation by a legal entity, the car dealership is obliged to issue the buyer a copy of the customs declaration, which has been previously certified. Here The car buyer will need to be observant and meticulous. It is strongly recommended to check the VIN code of the vehicle you are purchasing with the numbers and data indicated in the car’s title. The fact is that if a mistake is made and the traffic police find a discrepancy, then the registration of the car will be immediately denied.

There are also cases when an individual purchases a new vehicle from abroad. There will already be some nuances here. The buyer will be required to present not only the title, but also a customs receipt order. This rule applies not only to new vehicles, but also to used ones.

Cargo customs declaration number

1. The first part of the declaration is the customs post number, which consists of eight characters;
2. The second part contains certain information about the date of submission of the cargo customs declaration to the customs control authorities. The format in which the date is indicated is as follows: d/m/y. It should be remembered that the year is not indicated in full. The customs declaration contains only its last two digits;
3. The third part displays the serial number of the submitted customs declaration. This number consists of seven digits, and the first digit can be replaced by the letter “P”;
4. The fourth part is the product number in the cargo customs declaration. This number consists of numbers only.

All the above four parts together form the cargo customs declaration number. This number is necessary in order to control the legal movement of goods across the border.

Is it always necessary to fill out a customs declaration and additional documents?

It should be remembered that the cargo customs declaration contains both main and additional sheets. A mandatory attachment to the customs declaration is a declaration of customs value (DTV). Given the document is assigned to all goods, which are subject to VAT, excise taxes and customs duties. The point regarding the registration of a customs declaration for a car has already been indicated above. But we should clarify whether it is necessary to fill out a vehicle registration certificate for a vehicle transported across the border?

The answer, of course, will be yes. Of course, it is mandatory to fill out a vehicle registration certificate for a car that is imported into the Russian Federation. Certainly, there are some exceptions, concerning those imported vehicles that can do without filling out a declaration of customs value for them on certain grounds established by existing legislative acts.

The DTS is not filled out in the following cases:

• If the customs value of the consignment does not exceed five thousand dollars. No economic measures are simply applied to such a product, but only if multiple deliveries under one contract are excluded;
• If the goods are transported by an individual not for commercial purposes;
• If goods transported across the border are not subject to duties or taxes;
• If certain customs regimes are in effect for the current period of time, which affect the non-taxation of goods. We are talking, for example, about the Customs Union, where special customs rules established by tripartite agreements apply.

From 01.10.2017, companies must indicate the registration number of the customs declaration in the primary VAT filing. This innovation has replaced the already familiar gas turbine engine number. In connection with the innovation in the most important documents of economic activity, from October 1, 2017, some lines have changed and new columns have appeared where you will need to enter the registration number of the customs declaration. We will tell you where to get this number, what it consists of and where it should be placed.

What is a customs declaration registration number?

Passing through the border of the Russian Federation, the customs declaration falls into the hands of the customs service. The service employee registers the declaration in a special register in order, as a result of which the document receives a registration number.

From October 1, 2017, this registration number of the customs declaration must be indicated in all main documents of the economic activities of companies and individual entrepreneurs. These include primarily:

Simultaneously with the introduction of the registration number, the usual customs declaration numbers are abolished.

The registration number of the customs declaration consists of the following combination of numbers:

When filling out the UTD or invoice, the registration number of the customs declaration will already consist of four groups of numbers.

We included the decoding of each group of digits of the registration number of the customs declaration in a small table.

Important! When dividing a group of numbers in a customs number, be sure to use a slash “/”. The use of other characters and spaces is unacceptable.

It would not be amiss to remind you that companies and individual entrepreneurs should not independently enter the registration number of the customs declaration; this is the sole responsibility of customs officers.

Examples of customs declaration registration number for the countries of the Customs Union:

• 10226010/161017/0005723 – Russia;
• 11/211017/0001412 - Armenia;
• 06532/011117/0000889 - Belarus;
• 50208/041017/0000111 – Kazakhstan;
• 10302/301017/0007788 - Kyrgyzstan

Where to get the customs declaration registration number

Since organizations and businessmen are prohibited from numbering a customs declaration on their own, the question arises of where to get the registration number of the customs declaration. Everything is quite simple.

When goods pass through the customs service, its employee registers the declaration and puts a number, according to the register, in the upper right corner of the customs declaration (clause 43 of the rules for filling out the customs declaration for goods). That's where you take it from.

In the declaration form approved by Appendix 2 of the CCC Decision No. 257 of May 20, 2010, which is valid to this day, the registration number is placed in the first upper block A (see sample).

In addition, the registration number of the customs declaration can be taken from any addendum (if any) to the declaration. In addition, it is also placed in the upper right corner.

Registration number of the customs declaration when filling out the UTD or invoice from October 1, 2017

The Government of the Russian Federation, by its Resolution No. 981 of August 19, 2017, made a number of changes to the UTD and invoice, which came into force on October 1, 2017. Now in these documents you need to put the registration number of the customs declaration.

For these purposes, in the invoice, which is, in fact, the main part of the UPD, there is column 11.

We remind you that for an invoice the number must consist of four blocks of numbers. Column 11 of the invoice is filled in in the following cases:

In all other cases, put a dash in column 11.

Attention! Since from 01.10.2017. not only in the UTD and invoice, but also in the VAT declaration, line 150 “Registration number of the customs declaration” replaced the line “Customs declaration number”, then the last detail lost its validity and went out of use.

Registration number of the customs declaration from 10/01/2017 in the purchase book and sales book

Decree of the Government of the Russian Federation No. 981 dated August 19, 2017 made changes to the procedure for filling out the purchase book and sales book. In both books, as of October 1, 2017, we now also indicate the registration number of the customs declaration. You can get the registration number in the upper right corner of the customs declaration.

Registration number of the customs declaration in the purchase book

The customs declaration number is entered in the purchase book if the company purchases goods in the EAEU countries. For this purpose, column 13 is provided, which received a new name from October 1, 2017 (see sample).

Important! When registering an adjustment invoice in the purchase book, column 13 does not need to be filled out.

Registration number of the customs declaration in the sales book

In the sales book, the customs declaration number is recorded only if goods for domestic consumption were released on the territory of the Kaliningrad region and have passed all stages of the free customs zone, in this case:

To reflect the above transactions in the sales book, a new column 3a was introduced from October 1, 2017 (see sample), it is called “Registration number of the customs declaration.”

What to do if the registration number of the customs declaration is incorrect

Firstly, a customs officer is responsible for the assigned TD number with his signature and seal. Since it is his responsibility to register the document.

Secondly, according to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, if errors do not prevent the Federal Tax Service from identifying the supplier, then the inspectorate does not have the right to deny the company a tax deduction.

Thus, an error with the registration number of the customs declaration does not threaten companies and individual entrepreneurs.