Where in the customs declaration the registration number is indicated. How to fill out the customs declaration number

When filling out an invoice, questions often arise: how to correctly enter the customs declaration number in column 11, where to get it, and what does this long set of numbers mean?

The rules for filling out an invoice are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, column 11 of the invoice must indicate the number of the customs declaration.

Here we are talking about the registration number for goods imported by the importing company into the country for domestic consumption. When exporting, a goods declaration is submitted to customs officers, which is automatically assigned a registration number.

It is entered in column “A” of the electronic copy of the goods declaration printed on paper. If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs. A corresponding notification of registration is received from officials.

Consequently, column 11 of the invoice must indicate the number of the customs declaration issued specifically by the Russian customs authority. The procedure for generating a registration number is established by legal requirements. Namely, the Instructions on the procedure for filling out a declaration for goods, approved by the decision of the Customs Union of the Customs Union of May 20, 2010 No. 257. The customs declaration number must contain three elements separated by the separator sign “/”. Please note that spaces between elements are not allowed. The registration number of the customs declaration in practical use looks like this: 10702030/261016/0088410, or, for example, like this: 10502110/220215/0003344.

Now let's look at the content of this long code. In fact, each of his honors is logical and understandable. Knowing the composition of the number, it will be easier to check for correctness. So let's get started:

Element 1. These are eight digits indicating the code of the customs authority where the declaration is registered. In our example, code 10702030 is the number of the customs post of the Vladivostok seaport and 10502110 is the Ekaterinburg customs post (electronic declaration center). It is imperative to remember that all codes of the customs authorities of the Russian Federation have strictly eight digits, the first two of which must be “10”.

Element 2. The date of registration at customs is entered here in the format: day, month, last two digits of the year. In our example, “261016” means that the declaration was registered on October 26, 2016, and “220215” means on February 22, 2015.

Element 3. This part of the code must necessarily have seven characters. Indicates the serial number of the declaration for the goods in the customs authority that registered it. According to the rules, the serial number begins with one in each calendar year, i.e. the very first declaration of the new year will have the serial number 0000001. From the example we see that the declaration registered on February 22 has the serial number 3'344, and from October 26 – 88'410.

Filling out the customs declaration Column 2 “Sender/Exporter” - information about the person who sent the goods is indicated in the shipping documents, in accordance with which the movement of products began: the short name and location of the company.

Column 4 “Shipping specifications” – is filled in when using shipping specifications, lists and other similar documents when declaring goods, including those transported unassembled or disassembled, incomplete or unfinished. Please note: If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs.

Column 8 “Recipient” - contains information about the person indicated as the recipient of the goods in the transport shipping documents, in accordance with which the transportation of goods was completed: for an organization - its short name and location, as well as the short name of the country in accordance with the classifier of countries of the world and other parameters. The customs declaration number 10702030/261016/0088410 must contain three elements separated by the separator “/”: customs authority code, registration date, serial number of the customs declaration for goods.

Column 18 “Identification and country of registration of the vehicle upon departure/arrival” - information about the transport that transported goods presented to the customs authority for the customs procedure. The exception is transit operations.

Column 20 “Delivery conditions” – information about the delivery conditions if the declared goods are imported to fulfill the contractual obligations of a foreign economic transaction.

As of October 1, 2017, changes to Government Decree No. 1137 of December 26, 2011, which approved the forms and rules for filling out documents used in VAT calculations, come into force. Now, in particular, in the invoice, book of purchases, sales and supplementary lists, you need to indicate the registration number of the customs declaration. We will tell you where to get it in our consultation.

The declaration number was indicated earlier

Before changes were made to the VAT document forms, the number of the customs declaration (also known as the declaration for goods or DT) was indicated:

in the invoice in column 11;
in the purchase book and an additional sheet to it - in column 13.

From 10/01/2017, these columns are called “Registration number of the customs declaration”, and before the amendments they were called “Customs declaration number”.

What is the difference between the registration number of the customs declaration and the previously reflected number of the customs declaration? And, in fact, where can I get the registration number of the customs declaration?

Customs declaration registration number: example

The registration number of the customs declaration 2017 can be found in the first line of column A of the main and additional sheets of the declaration. It has the following format (clause 1, clause 43 of the Instructions, approved by Decision of the CU Commission dated May 20, 2010 No. 257):

Element 1 is the code of the customs authority that registered the DT, in accordance with the classifiers of customs authorities used in the CU member states. So, for example, the code of the Moscow customs is 10129000, and the Nakhodka customs code is 10714000.

Element 2 - date of registration of the DT (day, month, last two digits of the year).

Element 3 is the serial number of the DT, assigned according to the DT registration log by the customs authority that registered the DT.

All elements of the registration number are indicated using the delimiter character “/” without spaces.

The above means that for the registration number of the customs declaration assigned by the Customs post of the Vostochny Seaport of Nakhodka customs, the sample may look like this:

10714040/140917/0090376

Until 01.10.2017, in addition to the registration number of the customs declaration in the columns “Customs Declaration Number” in the invoice and purchase book, it was necessary to indicate through the “/” sign also the serial number of the goods from column 32 of the main or additional sheet of the goods declaration or from the list of goods, if when declaring, instead of additional sheets, a list of goods was used (Letter of the Federal Tax Service No. AS-4-3/15798 dated August 30, 2013, clause 1 of the State Customs Committee Order No. 543, Ministry of Taxes No. BG-3-11/240 dated June 23, 2000).

DT registration number in updated VAT forms

In addition to renaming the column “Customs Declaration Number” to “Customs Declaration Registration Number” in the invoice and purchase book, Government Decree No. 981 of August 19, 2017 introduced another change related to the registration number of the goods declaration (or as it is sometimes called in the old fashioned way “registration number of the cargo customs declaration”).

Thus, the forms of the sales book and the additional sheet to it are supplemented with column 3a “Registration number of the customs declaration.” This indicates the registration number of the customs declaration issued upon release of goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region.

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.

Digit group number	What does it mean
	Means the number of the customs authority that assigned the registration number of the TD
	Date the number was assigned in the format DD.MM.YY
	Number of the customs declaration according to the registration journal of the customs service
	Product number, taken from column 32 of the customs declaration

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.

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

Let me remind you that the rules for filling out an invoice are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, column 11 of the invoice must indicate the number of the customs declaration. Here we are talking about the registration number for goods imported by the importing company into the country for domestic consumption. When exporting, a goods declaration is submitted to customs officers, which is automatically assigned a registration number. It is entered in column “A” of the electronic copy of the goods declaration printed on paper.

If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs. A corresponding notification of registration is received from officials.

Russian props

I would like to draw your attention to the fact that the invoice is used when calculating value added tax, so we are talking about customs declaration of goods on the territory of the Russian Federation. Consequently, column 11 of the invoice must indicate the number of the customs declaration issued specifically by the Russian customs authority. The procedure for generating a registration number is established by legal requirements. Namely, the Instructions on the procedure for filling out a declaration for goods, approved by the decision of the CCC dated May 20, 2010 No. 257.

The customs declaration number must contain three elements separated by the delimiter “/”. Please note that spaces between elements are not allowed. The registration number of the customs declaration in practical use looks like this: 10702030/261016/0088410, or, for example, like this: 10502110/220215/0003344.

Composition of the customs declaration number

Element 1. These are eight digits indicating the code of the customs authority where the declaration is registered. In our example, code 10702030 is the number of the customs post of the Vladivostok seaport and 10502110 is the Ekaterinburg customs post (electronic declaration center). It is imperative to remember that all codes of the customs authorities of the Russian Federation have strictly eight digits, the first two of which must be “10”.

Element 2. Here the date of registration at customs is entered in the format: day, month, last two digits of the year. In our example, “261016” means that the declaration was registered on October 26, 2016, and “220215” means on February 22, 2015.

Element 3. This part of the code must have seven characters. Indicates the serial number of the declaration for the goods in the customs authority that registered it. According to the rules, the serial number begins with one in each calendar year, i.e. the very first declaration of the new year will have the serial number 0000001. From the example we see that the declaration registered on February 22 has the serial number 3'344, and from October 26 – 88'410.

Please note

The customs declaration number is one of the most “popular” invoice details, which is closely checked by tax authorities.

When indicating the number in column 11 of the invoice, it is necessary to check whether the goods for which the invoice is being issued were actually declared in this document. This is necessary, first of all, to comply with the accounting procedures within the company and, of course, for the reliability of the information provided by the importer to the tax office.

Special Interest

It is worth noting that the customs declaration number is one of the most “popular” invoice details, which is closely checked by tax authorities.

If an organization cooperates with an unscrupulous supplier or uses fictitious documents, then if such violations are discovered by the fiscal authorities, the company will not only lose the right to deduct VAT, but will also be fined. There is only one recommendation for such cases - to carefully select counterparties for cooperation and carefully check the documents received from them. If an error in the technical documentation is detected in a timely manner, the enterprise will be able to avoid many problems with officials.

Filling out a customs declaration

Column 2 “Sender/Exporter” – information about the person sending the goods in the transport shipping documents is indicated, in accordance with which the movement of products began: the short name and location of the company.

Please note

If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs.

The customs declaration number 10702030/261016/0088410 must contain three elements separated by the separator sign “/”: customs authority code, registration date, serial number of the customs declaration for goods.

Column 20 “Delivery conditions” – information about the delivery conditions if the declared goods are imported to fulfill the contractual obligations of a foreign economic transaction.