The beginning of the process of customs clearance of a vehicle always rests on the correct application of the regulatory framework, and the decision 107 of the EAEU is exactly the document that dictates the rules for filling out the declaration for goods. Without strict compliance with this regulation, it is impossible to legally enter a car into the territory of the Eurasian Economic Union, since any error in the codes or classification will lead to a delay in cargo at the border. Customs code The rules strictly regulate the procedure of actions, and ignoring the requirements of decision No. 107 makes it impossible to release the goods for free circulation.
Compliance with the requirements of this document is critical to the formation of the correct customs-value and the calculation of the corresponding payments. Motorists and brokers should be clear about which sections of the declaration are filled in for vehicles to avoid administrative penalties. Errors in graphs concerning identification transportThis often leads to additional customs checks.
Legal force and structure of Decision 107 of the EAEU
The document, known as the Decision of the Board of the Eurasian Economic Commission No. 107, establishes a single form. declaration (DT) for all member states of the Union. It is a direct act that takes precedence over national legislation in customs administration. The structure of the document covers all aspects of the declaration, from general information about the declarant to specific codes identifying a particular type of cargo.
For cars in the framework of this decision, special graphs are provided, where identification numbers (VIN), year of production, engine volume and environmental class. Incorrect filling of these fields entails incorrect calculation. customs and recycling. The legal force of the document applies to all participants in foreign economic activity, regardless of their status.
⚠️ Attention: The use of outdated forms or forms that do not correspond to the current version of Decision 107 will lead to automatic refusal of the customs authority to register the declaration.
It is important to note that the document is regularly updated and amended with regard to country codes of origin, payment currencies and control procedures. Customs authorities use automated systems that verify the entered data with the requirements of the current version of the solution. Any discrepancy in the data format causes the registration process to be blocked at the preliminary control stage.
Key graphs of DT for import of cars
When filling out the declaration for the imported car, special attention should be paid to the graphs responsible for the description of the goods. In the section where it is stated nameIt is necessary to use the exact wording corresponding to the classifier of the HS. Usually it is a "Car vehicle" or "Cargo chassis" with the indication of the brand, model and year of release. Errors in spelling a brand or model can lead to requalification of the product and a change in the duty rate.
A graph containing codeThis is one of the most important, as it depends on the size of the import duty. For passenger cars with gasoline engines up to 2200 cubic meters. cm and age up to 3 years, one rate is applied, and for older or more powerful models - another. The code must be specified with an accuracy of up to ten characters, which requires a deep understanding of the product nomenclature.
Specificity of HS codes for electric vehicles
Codes for electric vehicles are allocated in separate subheadings, and their incorrect indication may lead to an erroneous charging of the utility fee at an increased rate. It is necessary to check the relevance of the code at the date of registration of DT.
In the column where country of originThe state where the goods were fully produced or undergone substantial processing shall be indicated. For cars, it is often the country of assembly, even if the components are manufactured in other countries. The proof is the certificate of origin of the form "A" or the declaration of origin of the goods, which must be presented together with the DT.
- 🚗 Identification: The exact indication of the VIN code in the appropriate column of the declaration without typos and unnecessary symbols.
- 💰 Cost: Declaration of transaction value including all payments made as a condition of sale.
- 🌍 Origin: Correct country code according to the classifier, documented.
- 📄 Documents: References to all permits (SBKTS, EPPTS) in the column "Documents on the basis of which the declarant acts".
Calculation of customs payments and scrap collection
The financial part of the registration of the car is based on the data entered in the declaration according to Decision 107. Customs value The vehicle is determined on the basis of the transaction price, but the customs authority has the right to apply adjustment methods if the price appears to be understated relative to market indicators. This cost is charged import duty, which for individuals is often combined (euro per cube). see or percentage of the cost.
A separate and very significant item of expenditure is recycling. The declaration must specify the code of the budget classification (BKC) and calculate the amount of the fee, which depends on the age of the car, engine size and the status of the owner (natural or legal entity). For commercial importation, the recycling rate is much higher than for personal use, and this distinction is strictly controlled.
It is important to correctly calculate the currency rate in force on the date of registration of the declaration. CBR course It is used to convert the contract currency into rubles for calculating duties. An error in the course or date of its application will lead to underpayment or overpayment, which will require corrective actions and may entail penalties.
| Parameter of the car | Fee rate (up to 3 years) | Fee rate (over 3 years old) | Recycling (commercial) |
|---|---|---|---|
| Gasoline up to 1000 cm3 | 54% (at least 2.5 EUR/cm3) | 3 EUR/cm3 (at least 3200 EUR) | 306 400 rubles. |
| Petrol 1000-1500 cm3 | 36% (at least 2.5 EUR/cm3) | EUR 3.5/cm3 (at least EUR 3200) | 455 600 rubles. |
| Gasoline 1500-1800 cm | 36% (at least 2.5 EUR/cm3) | EUR 3.5/cm3 (at least EUR 3200) | 612,100 rubles. |
| Gasoline 1800-2300 cm | 36% (at least 2.5 EUR/cm3) | EUR 3.5/cm3 (at least EUR 3200) | 630,200 rubles. |
Common mistakes in filling out the declaration
One of the most common mistakes is the wrong indication. customs code. For the importation of cars for personal use, the release for free circulation (code 40000) is often used, but if the car is imported temporarily, the code must be different. Confusion in the modes can lead to the impossibility of registering the car with the traffic police after the release of customs.
Often there are errors in the description of the complete set of the car. If invoice additional options (climate control, leather interior, navigation) should be indicated in the declaration if they affect the cost. Hiding the actual configuration in order to understate the customs value is regarded as smuggling or illegal evasion of payments.
⚠️ Attention: The inconsistency of the actual VIN number on the body and engine with the data specified in the DT and EPPTS is the basis for refusing to release the goods and conducting customs examination.
Another problem is errors in the conversion of the contract currency. If the payment was made in dollars or euros, and the recalculation is made at the wrong rate or on the wrong date, arrears are formed. Customs service automatically charges penalties for the amount of underpayment, and the process of customs clearance may be delayed indefinitely until the debt is repaid.
☑️ Pre-filing checks for DT
Cooperation with customs authorities
The process of interaction with customs begins long before the declaration is submitted. During the pre-inspection phase, inspectors will check completeness of documents and the correctness of filling them. An automated risk management system (SRM) can select a declaration for additional verification if the vehicle’s parameters or the declarant’s history appear suspicious.
In case of any questions, the customs office shall issue a request for supplementary documents or explanations. This may be a request for original contracts, payment orders, correspondence with the seller or technical specifications. The speed of the declarant’s response to these requirements directly affects the timing of the car’s release.
The main conclusion: Successful customs clearance is possible only with the complete coincidence of the data in all documents: contract, invoice, SBKTS, EPPTS and declaration for goods.
To speed up the process, many participants of foreign trade use the Institute customs representatives (brokers) The broker takes responsibility for the correctness of filling the DT and interaction with the inspector. However, the ultimate responsibility for the reliability of the information lies with the declarant (owner of the cargo), so control over the actions of the broker is necessary.
Consequences of violations and ways of eliminating them
Violation of the rules for filling out the DT under Decision 107 may entail various types of liability. The mildest consequence is drop-out the goods until the errors are corrected. This entails a simple car in a temporary storage warehouse (TST) and charging a storage fee, which can amount to significant amounts for each day of downtime.
A more serious violation is an inaccurate declaration, which is qualified under Article 16.2 of the Administrative Code of the Russian Federation. Administrative fine in this case, it is from 1/2 to 2 times the amount of unpaid customs duties with or without confiscation of goods. In cases of large arrears, criminal liability is also possible.
Expert advice: Always keep copies of the submitted declaration with a note of acceptance and all receipts for payment of payments. They may be needed to prove good faith in case of disputes or to deduct VAT (if applicable).
To eliminate errors is served declaration adjustment (CFT). If the error is technical and does not affect the amount of payments, the process goes quickly. If the error leads to a change in the amount of tax or duty, you must first pay the missing amount and only then file the FTC. In some cases, a self-correction mechanism may be used before the release of the product.
Can I get a car without personal presence?
Yes, customs clearance is possible through a representative by notarized power of attorney. The owner of the car is not obliged to be personally present when submitting the declaration, but all legal consequences are borne by the data specified in the power of attorney.
What if the customs do not agree with the declared value?
The customs authority has the right to check the customs value. You will be asked to provide additional proof of price (price lists, catalogs, contracts). If agreement is not reached, the decision can be appealed to a higher customs authority or in court.
How long is the SBKTS valid for customs clearance?
The vehicle design safety certificate (VSB) is valid, as a rule, 3 months from the date of issue. You must have time to submit the declaration at this time, otherwise you will have to undergo laboratory tests again.
Is it necessary to have an EPP before submitting a declaration?
For release into free circulation, the presence of a decorated EPP (or paper PTS for old cars) is a mandatory requirement. Without a note on the payment of the scrap fee in the EPPTS, customs will not release the goods.
Can I change the HS code after the release of the product?
Changing the code of the HS after release is possible through the CFT procedure, but this will entail recalculation of payments. If the new code implies a higher rate, you will have to pay additional fees and penalties. If lower - refund is possible only through the court or administratively, subject to the limitation period.