Electronic declaring of goods isa statement submitted by the declarant using a special form, with a description of the exact information about goods that move across the customs border of the Russian Federation in which the relevant customs operation is elected. Submission of the declaration is carried out using special software tools, as well as the Internet.
Electronic customs declaration of goodsfixed legislatively. Already from January 1, 2014, electronic filing is required. The main provisions can be seen in the Customs Union Code. And also special attention should be paid to the strategy of development of customs bodies until 2020. One of the provisions of the strategy is devoted to a complete transition to the way in which there should be a system of electronic declaration of goods, as well as vehicles. By 2020, the percentage of filing such declarations should be 100%.
However, it is worth noting that to come to a 100% filingdocuments in electronic form will be difficult and, probably, even impossible. This is primarily due to the fact that there are cases when the declarant is required to submit additional information about the cargo.
The first thing that needs to be paid attention is activity related to state secrets. Such goods, based on the choice of the declarant, can be declared in writing.
The next category of goods are those that fall under special procedures. By such means: destruction, refusal in favor of the state, a special customs procedure.
The following types of goods are postal shipments, special categories of dispatches from foreign persons, for example, from diplomatic representatives of foreign states.
It is interesting that military goodsare classified as a separate category of goods, they also have the possibility of a written declaration. The reasons for such a decision of the Government of the Russian Federation are not clear. Apparently, this is done for security reasons.
Electronic tax declaration as a consequencedeclaring cargo, has special advantages over the paper version. First of all, it should be noted that according to the same development strategy, the deadline for processing the customs declaration should be reduced to 20 hours. But the realization of such possibilities with a written medium of information is impossible. The system of electronic declaration of goods solves this problem: the acceptance time has decreased many times. The average time is only two hours.
The following is the implementation of these proceduresin the declaration in automatic mode. This means that after acceptance it is not necessary to go to another department and wait until your document is given the status of "Approved" and you will be allowed to perform the requested procedure.
If the theme of time is concerned,that the number of hours, which occupies electronic declaration, namely the design and inspection by the inspector, are no less important. Earlier this figure was two working days. Since the electronic form of declaring goods has entered into force, the period has decreased to 3 hours. Maneuverability and speed of data processing allows you to check the form of declarations automatically.
No less important is the fact that the customsthe control is automatic. That is, the customs service does not need to carry out one of the forms of control, since software tools do it for them. For example, the program checks the correspondence of filled graphs with additional documents. Or checks the accuracy of the calculation of customs value. A complete list of all forms of control in this case is closed.
And of course, you need to mention the distance.Sometimes it happens that it is impossible to appear at a customs post to file a declaration due to remoteness or other reasons. For such cases, an electronic form is accepted at any customs post. Agree, it is more convenient, not looking up from the workplace, to file a form than to rush to the customs point, and then still stand in line.
Any electronic declaration of goods passes several stages before the release of the goods on the basis of a registered and accepted declaration.
In the beginning, of course, it is necessary to filldeclaration, using a special program. Since each graph contains its own special classification, an instruction will be needed to fill it. It can be found on legal websites. The full content with the latest changes in the filling is in the decision of the Commission of the Customs Union No. 257, which was adopted on May 20, 2010.
The next stage is the formalization of the necessarydocuments. This stage involves the collection of a package of securities that is required to file a declaration. It is important to remember that their list will vary depending on the chosen customs procedure. For example, if there is an import or export of the imported lot, then the information confirming the fulfillment of the foreign economic transaction is necessarily attached. In addition to the main ones, documents confirming the value of the goods may be required. To such, for example, can be attributed information confirming the origin of the goods. This is due to the fact that the cost directly depends on the country of production of the consignment.
Then the collected information packets must be processed and registered. To do this, you need to use a special portal.
The following procedure takes place in manual mode.It is aimed at finding errors that the program is not able to identify. At this stage, the customs inspector checks the contents of the received documents. Since they are sent to the customs post, then the inspection is carried out at the place of adoption.
Afterwards, if all the conditions for declaring are fulfilled, namely compliance with prohibitions and restrictions, payment of customs duties, fees and taxes and other criteria, the goods are released.
To date, the share of goods that wereissued using electronic customs declaration of goods, is 99.81% of the total volume of filed declarations. The remaining 0.19% are goods with special, legally enforceable rights, which were described earlier in the article.
If we go into the exact figures, from the beginning of 2015 to April 30 of the same year, 1,133,390 declarations were issued. Of these 2,218 were recorded using written declarations.
After the electronic declaration becamemandatory component for the movement of goods across the state border of the Russian Federation, a report on the number of declarations adopted. Information on an ongoing basis is published on the websites of the customs and FCS of Russia.
The very first electronic form of declaringgoods in the Russian Federation was issued back in 2002. Then the technology "ED-1" was used. The meaning of this technology was that a special communication channel was used for data transmission. Naturally, such a method involved large financial costs. This was connected not so much with the costs of the communication channel itself, as with the volumes of electronic declarations: they were insignificant.
After "ED-1" showed itsefficiency, but with some flaws, the technology "ED-2" was created. These implementations implied the use of an Internet connection instead of a special communication channel. This was the impetus for introducing the method into mass circulation.
2012 for the Federal Customs Service of Russiais significant in that it became possible to file a declaration without leaving home via the Internet using a specialized portal. It should be noted that the project was created on the basis of modern technologies and provided an opportunity to get rid of special software for participants in foreign economic activity. So now the submission of declarations became possible for all other interested persons. This became a prerequisite for the transition to mandatory electronic customs declaration of goods.
В связи с этим возникла необходимость создания center of electronic declaring. Such structures meant customs posts in which the customs procedure took place only in electronic form. This means that the release of goods occurred in a remote mode.
На сегодняшний день существует 26 центров electronic declaration of goods. They are located in all federal districts. According to statistics, it is clear that more than 90% of all registered declarations fall on these EACs.
Безусловно, важным преимуществом названных centers is that the filing of a declaration can be carried out from any region. In case there are any questions, there is always a connection between the inspector who checks the documentation, and the declarant or his representative. Also, an equally important advantage is that the centers provide an opportunity to confirm the goods receipt.
As mentioned before, the advantage of ED is thatthe period of release of the goods is reduced. With electronic declaration, the release takes from 3 hours. Customs clearance is also simplified due to the fact that all archival data, including deliveries, are stored on the customs server.
Of course, there are also disadvantages when working with the EDC.For example, with what participants of foreign trade activities often face - cost inconsistency. Also formalization of documents. Since the declaration is provided in electronic form, the formalization remains unchanged. And, perhaps, the main disadvantage is that customs do not always cooperate with the centers. This is due primarily to the fact that payments from the declarations do not come through customs posts. This means that the overall rate of customs will be less. This factor leads to the fact that the total clearance time is extended.
Once completed on January 1, 2015transition from paper to electronic version, you should think about how to cope with the load that goes to customs. Of course, in those regions where foreign economic activity does not take place as rapidly as, for example, in Moscow, there will be no problems. However, the loaded sectors will have to redistribute the entire data stream. In the future, the distribution will be carried out by region ECD. This step will be necessary in order to establish relations with the countries - members of the World Trade Organization. It must be remembered that the centers of electronic declaration were created primarily in order to facilitate and simplify the relationship between agents of foreign economic activity.