Definition of GTD. Customs declaration number on the invoice

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This material will help you understand the procedure for posting imported goods in 1C: Accounting 8.3.

What is the gas customs declaration number in 1C?

• The purchase of imported goods is regulated by the following legislation:
• Customs Code of the Eurasian Economic Union (until 01/01/2018 - Customs Code of the Customs Union);
• Federal Law No. 173-FZ dated December 10, 2003 “On Currency Regulation and Currency Control”;
• Tax code;

Also, the accountant must understand the terminology of Incoterms 2010/Incoterms 2010 - this is a set of rules and terms used in international trade.

The GDT form was approved by decision of the Customs Union Commission dated May 20, 2010 N 257. We will consider the meanings of some lines that the accountant primarily pays attention to.

The declaration consists of a main and additional sheet. The main sheet contains information about one product and general data for the entire declaration. If there is more than one product, additional sheets are filled out. On one additional sheet you can indicate information about three products.

• Declaration number – consists of three groups of numbers separated by a slash. The first value is the customs code, the second is the date of filing the declaration, the third is the serial number of the declaration.
• In column 1, when importing, the mark IM is placed.
• Column 12 – total customs value in rubles. Equal to the value of gr. 45 of the main and additional sheets.
• Column 22 – indicates the currency of the contract and the total cost in this currency. Equal to the value of column 42 of the main and additional sheets.
• Column 23 - indicates the exchange rate on the date of filing the declaration, if it is necessary to recalculate the customs value.
• Column 31 – name of the imported product and its characteristics.
• Column 42 – price of goods in foreign currency.
• Column 47 – calculation of payments (customs duty, customs duty, VAT on import of goods).

How to properly space a gas turbine engine in 1C 8.3?

Example 1. We import goods from Poland. The euro exchange rate on the date of filing the declaration was 68.2562. The following positions on the gas customs declaration:

In our example, the customs value according to the declaration is 341,281.00 rubles.

The amount of customs duty is assumed to be 2000 rubles.

The customs duty is 10%, which means the amount of duty is 34,128.10 rubles, subject to distribution among all nomenclature items.

The VAT amount is calculated using the formula (product cost + customs duty + excise tax amount) x VAT rate (10% or 18%). If a product is not subject to excise duty, it is considered to be zero. In this case, VAT is equal to:

(341,281.00 + 34,128.10)*18% = 375,409.10*18% = 67,573.64 rubles.

Filling out a customs declaration for import into 1C will require making certain settings regarding the functionality of the program and in reference books (more on this later).

To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which amounts are indicated in foreign currency.

When posting receipts to the account. 10 (41, 15) the cost is recalculated in rubles.

In addition to total accounting in accounting accounts, an off-balance sheet customs declaration account is used to account for goods in the context of different declaration numbers.

Settlements with customs are displayed on account 76.5.

To correctly convert currencies into rubles, you need to download their rates.

In the button reference Load exchange rates... A form will open where you need to select a date range.

How to carry out gas customs declaration in 1C 8.3?

Let's check the settings of the program and reference books for posting goods according to the customs declaration in 1C.

1. Main -> Settings -> Functionality;
2. Administration -> Program Settings -> Functionality.

On the bookmark Reserves setting must be set Imported goods.

Let's move on to the reference books.

We will add a foreign supplier to the directory of counterparties. The country of registration should be selected from the list of countries.

In chapter Agreement For this supplier, settlements must be established in the contract currency. Most likely, payments from suppliers are carried out in foreign currency, and by the time the goods are posted, the organization has already managed to open a foreign currency current account. In the case of settlements with a counterparty in rubles, it is necessary to set the “Payment” flag in rubles and use a current account in rubles for payment.

We will receive materials and goods and create them in a directory with the appropriate type of nomenclature. You can indicate the GDT number and country in the directory, then when filling out the receipt documents, this data will be filled in automatically. If you plan to constantly receive a customs declaration of any type according to different customs declaration numbers, you can leave this field blank and fill in the number upon receipt of material assets.

Among the counterparties, you should include the customs office to which the cargo was delivered. The type of contract must be Others(not the Supplier), because payments are made through account 76.5

Reflection of import supplies in 1C begins with the posting of product items. Very similar to the standard receipt of material assets, taking into account small features.

Menu Purchases -> Receipts (acts, invoices).

Prices are in the currency of the contract, in this case in euros. We do not indicate VAT. Button Change allows you to edit any details at once for all positions of the document, for example, it could be the customs declaration number or the country of origin.

If we look at the postings, prices in euros were automatically converted into the currency of regulated accounting, in our case – rubles.

By nomenclature Goods Data has appeared on the off-balance sheet account of the customs declaration. Please note, by nomenclature group Materials movements in the GTE section are not recorded.

Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create Customs declaration for import. If deliveries are from the countries of the Eurasian Economic Union, then you should fill out Application for import of goods. Movement of goods may be useful, for example, when transferring goods from a customs warehouse to an organization’s warehouse. The document reflecting additional expenses does not need any special introduction.

When creating a customs declaration on the tab Main indicate amounts Customs fee And Customs fine(if available), you can also specify the VAT setting - For settlements with customs, indicate invoice 76.05. You can also see the euro exchange rate that is used in calculations.

On the Customs Declaration Sections tab, the amount of customs value in foreign currency is filled in, and data on the product range is also transferred. After specifying the duty percentage, the amount of duty and VAT will be calculated in rubles automatically and will also be distributed according to the product section.

Postings on the customs declaration are generated for the amounts of customs duties, fees, fines (if any) and VAT.

Different algorithms can be used to calculate the duty; it is not always a percentage of the cost. In 1C, you can specify the duty in one amount, and it will be distributed among product items. If you need to adjust the distribution of amounts among goods, this can be done manually in the column Duty.

If suddenly the cost of goods needs to be increased by other amounts, for example, transportation costs or brokerage services, then a document is used for this Receipt of additional expenses(Menu Purchases -> Receipt of additional expenses). Filling it out does not differ from the usual (non-import) posting of goods.

Let's reflect another import delivery in 1C. The GDT number is different.

We can create a purchase book, it will reflect the VAT amounts.

When further selling goods to its customers, the organization is obliged to indicate the correct customs declaration number. We will show the sale of goods with different gas turbine numbers. We have an arrival of 10 pieces. for the first delivery and 5 pcs. - on the second. We ship 12 pieces to the buyer. When filling out the sales document, we will have to show the product in two lines accordingly. Don't forget to indicate the VAT rate.

To make input easier, you can use the Fill -> Add from receipt button, by which you can select a posting document, the names of the goods and the GDT data will be filled in automatically.

We look at the postings according to the posted document.

For analysis purposes, the detailed movement of imported goods can be seen through the balance sheet of the customs declaration account.

In the settings you need to specify the appropriate parameters.

Let us additionally consider some possibilities when registering a customs declaration.

A customs declaration can be formed on the basis of several documents on the receipt of material assets. In the tabular section Goods you can add another receipt document by selecting it from the existing ones using the button Fill in. In addition, the tabular part allows you to add new sections. For educational purposes, we added a new section, which we filled with data from the second receipt of imported goods.

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. The 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 the 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 with 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). The 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.

A customs declaration (CD) is a document that reflects all the information about an import or export transaction. You can entrust its filling out to a customs representative - broker, but you can also complete it yourself in accordance with the rules for filling out a customs declaration. The customs document must contain all data on goods from one shipment placed under one customs procedure.

DT performs a statistical function and also indicates the legality of an import or export transaction in accordance with the customs legislation of the Russian Federation and the Customs Union. The document form was approved on May 20, 2010 by the Decision of the CU Commission (Customs Union).

What data is reflected in the customs declaration

Filling out a customs declaration for goods during customs clearance involves entering the following information, which is a source for calculating customs duties and generating statistical reports:

• information about the shipper and recipient;
• information about the vehicle by which goods are delivered to the customs territory of the Customs Union and transported through it;
• name of the declared procedure;
• information about the product crossing the border of the Customs Union - its name, description, HS code, country of origin, gross and net weight, number of packages.
• data for calculating customs duties;
• information about the foreign trade transaction;
• information on compliance with the conditions for placing products under a certain procedure;
• information about documentation confirming information about the product;
• on compliance with restrictions;
• information about the legal entity or customs broker who prepared the declaration.

Finally, the place where the document was executed is indicated and the date is recorded.

Features of registration of goods declaration

The DT (goods declaration) is submitted to the customs authorities in electronic form. When printing a declaration on paper, customs authorities:

• the first copy is left at the customs authority to which the goods are declared;
• the second and third copies are returned to the declarant.

Filling out the DT is provided using a special software tool. They must be submitted to the customs authority within 15 days from the time the goods arrive at the temporary storage warehouse or customs warehouse. DT acquires legal status subject to compliance with all the rules for its completion and registration in a special journal.

Principles of electronic declaration

In customs clearance practice, declarations through dedicated communication channels and online declarations are now used. Thanks to the online service, the customs procedure is significantly simplified and accelerated.

Based on invoices, VAT is calculated and offset. Since 2016, the customs declaration number has become a mandatory requirement. Previously, it was approved by Letter of the Federal Customs Service of the Russian Federation No. 15-12/19773 dated June 8, 2006, and Government Decree No. 1137 dated December 26, 2011. and Letter of the Federal Tax Service of the Russian Federation No. AS-4-3/15798 dated August 30, 2013. The name, type of goods and their cost in both documents must be absolutely identical. Discrepancies in the invoice are considered as grounds for the Federal Tax Service to refuse VAT credit.

What is a customs declaration number and why is it on the invoice?

The cargo customs declaration was given the status of a basic accounting and statistical document when processing trade transactions between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored. Violations in the preparation of this document are classified as illegal movement of imports across the Russian border.

When reselling goods manufactured outside of Russia, the customs declaration number must be included in the invoice. It encrypts the following information.

• The number of the branch of the Federal Customs Service that endorsed the document is the first fraction of eight digits.
• The date of compilation is the second fraction. Represents a six-digit number without delimiters. It is written strictly in the sequence: day, month, year.
• The registration number in accordance with the magazine is the third seven-digit fraction.

The customs declaration number is placed in the column adjacent to the country of origin. Inattention when transferring figures is fraught not only with a refusal to offset VAT, but also with verification by two departments at once - the Federal Tax Service and the Federal Customs Service.

Why is it so important to check the customs declaration number?

The number of the cargo customs declaration according to the customs registration journal must match the same data in the document itself and the invoice referring to it. Confusion with the numbers and an error in at least one of them will lead to the Federal Tax Service refusing to refund VAT on documents with an incorrectly specified number. That is why this prop is included in the top ten most dangerous.

Until 2016, for the same purposes, it was not necessary to indicate the customs declaration number - tax authorities checked VAT payers according to other criteria. The rules for compiling and transferring this detail to the invoice were agreed upon by a joint decision of the Ministry of Finance, the Tax and Customs Service.

The meaning of the gas customs declaration number

The declaration number allows you to solve the following tasks.

• Search by customs declaration number in the registration journal.
• Declaration under one declaration, respectively, under one number indicates that the goods belong to one group.
• Different CCD numbers from the same date indicate that the batch of goods is heterogeneous and contains different nomenclature items.

When submitting an invoice for imported goods for VAT refund. The tax service makes a reconciliation with colleagues from customs. It is a comparison of data across graphs. Correct transfer of the customs declaration, but putting it in the wrong column is considered a violation. Finding a customs declaration by number in the registration log is not difficult.

For companies using OCH, the use of the “customs declaration number” in the invoice is mandatory, regardless of whether they import goods or not.

Where is the customs declaration number on the invoice?

This detail has its own place – the 11th field of the invoice. It is to this that the number from the main and additional sheets of the declaration is transferred (it must be the same on all sheets of one document). Next to it is indicated the serial number of the goods according to the declaration - column 32.

Let's start with the fact that in professional circles you can often hear such an expression as a gas turbine engine for an engine or body, as well as a car with a gas turbine engine. Let us immediately note that in this case you need to understand exactly what we are talking about. In other words, you need to know what a gas turbine engine is and what a gas turbine engine is for an engine, body or car. Let's take a closer look.

Read in this article

GTE for an engine: what you need to know

So, the concept of gas turbine engine appears quite often, but not everyone knows what it is. Let's start with the fact that CCD means Cargo Customs Declaration. Otherwise, this is a document that is submitted to the relevant authorities and contains the necessary information about the goods that are moving across the border. Information about the person who moves the goods is also indicated.

Thanks to such a declaration, customs officers can control the circulation of imported and exported goods. At the same time, the engine is also a product, and a customs declaration for the engine is issued if import or export is carried out.

This rule applies to both new and used units (). It turns out that if a contract engine is imported from Japan, Europe or another country, it is necessary to fill out a cargo customs declaration. This document actually confirms the origin of the motor, as well as the fact that the unit has undergone customs clearance.

It is also important to understand that the gas turbine declaration for the engine must subsequently be submitted to the State Traffic Inspectorate as part of the registration of replacing the engine in the car ().

It is also necessary to take into account that in addition to the customs declaration, other accompanying documents must be attached to the engine when selling (motor purchase and sale agreement, copies of documents stating that the seller is registered as an individual entrepreneur, etc.) Only the presence of all documents will allow you to register the new engine.

The declaration (CCD) for the internal combustion engine indicates the engine number, which is required when registering the unit, and also confirms the legality of import of such an engine. Accompanying documents will accordingly indicate the legality of the transaction.

Please note that before purchasing a contract engine or other “registered” spare parts, it is important to understand that parts and assemblies do not always undergo customs clearance and clearance properly. The fact is that unscrupulous businessmen often import cars in the form of a so-called designer set.

In fact, this is a car that has been disassembled; the body can be cut into two parts, which allows you to import the car not as a car, but in the form of spare parts. After crossing the border, the vehicle is reassembled, the body can be welded and then the entire vehicle can be sold. Another option is to sell the body, engine, etc. separately.

Normally, even if the car was imported for spare parts, a customs declaration must be issued for the body and engine. If there are no such documents, serious problems will arise in the future when trying to legally register the internal combustion engine or body. This feature must be taken into account, and if necessary, it is necessary to check that the engine number matches the title, etc.

GTE as a power unit for a car

Having understood the concept of a gas turbine engine as a customs document, now let's look at what a gas turbine engine is as a car engine. Let us immediately note that in this case, a gas turbine engine literally means a gas turbine engine.

Among the various types of car engines and units on other vehicles, as a rule, it appears. Today such units are the most common and are found everywhere. At the same time, many people forget about gas turbine engines (GTE), especially when it comes to cars.

It should be noted that today gas turbine engines are installed on jet aircraft, tanks, and helicopters. At the same time, at one time, automakers were also seriously interested in installing this engine. Back in the distant 50s of the last century, attempts were made to build a truck with a gas turbine engine.

The result of the joint efforts of the famous manufacturer Boeing and the Kenworth company was a cargo tractor, which received a gas turbine unit with a power of just over 170 hp. The engine turned out to be compact and light, while accelerating a heavy car without much effort. However, later work on the project was curtailed.

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