Documents provided during customs clearance

Obtaining the required documents is a mandatory condition to carry out international transportation. The comprehensive list of documents submitted during custom clearance formalities is prescribed by customs laws of the EAEU. Each document has its own peculiarities in filing and use. Also, the list of submitted documents may differ depending on individual circumstances.

Documents that prove data provided in a customs declaration

There are some kinds of documents that should be always provided for customs clearance procedures.

They include, first of all:

1. shipping documents – consignment note, air waybill, CMR, and others.
2. documents proving accomplishment of a deal or right to goods (if there were no deal) – a contract (sale and purchase agreement), invoice, distribution, dealership agreement, and others.
3. documents proving the stated customs value – an invoice, pro forma invoice, a bill (and confirmation of payment of it) for transportation, loading and unloading works, a bill (and a confirmation of payment of it) for insurance services, and others.

Other documents may also be needed depending on peculiarities of the goods, method of transportation, claimed customs procedure, nature of a deal. They include:

1. authorization documents – a license, conclusion, and permit to import/export some categories of goods (for example, Dual-Use Goods), declaration of conformity, certificate of conformity, certificate of state registration, and others.
2. documents proving the country of origin of goods – certificate of origin of goods, declaration of origin of goods, and others.
3. documents proving product characteristics if they are classified goods – a preliminary decision of classification of goods, and others.
4. documents proving additional information – a transit bill of entry, customs value declaration, price list, and others.
5. documents proving powers of a person who submits the customs declaration – a passport, customs agent agreement, power of attorney, and others.

Documents submitted for carriage of goods for personal use

If natural persons transport goods for personal use, a separate package of documents shall be provided.

Such documents include:

• those that prove identity
• those that prove the value of goods for personal use
• those that prove observance of prohibitions and limitations (authorization documents)
• shipping documents
• documents relating to a vehicle
• proving origin of cash at hand and others

Documents submitted in case of entry of goods for customs declaration procedure

Currently, documents are submitted in electronic form together with a declaration for the goods and recorded to the information system of customs authorities. Physical provision of documents that prove claimed requirements is not needed.

Excluding:

• submission of a declaration for goods on paper
• impossibility to obtain information about documents from information systems of customs authorities and other governmental authorities for a customs body

In such cases, physical delivery of documents required to perform customs clearance procedures is the obligation of a declarant or customs agent.

Administrative liability

The Code of Administrative Offences of Russia (the CAO of Russia) imposes liability for failure to deliver documents within a prescribed time, submission of invalid documents:

Statutory provision	Liability
Part 3 Article 16.2 of the CAO of Russia Submission of invalid documents, if such documents served or could have served as grounds for nonobservance of prescribed prohibitions and limitations	for natural persons a penalty from 1,500 rubles to 2,500 rubles, either with seizure of goods or without seizure for officials a penalty from 10,000 rubles to 20,000 rubles for legal entities a penalty from 50,000 rubles to 300,000 rubles, either with seizure of goods or without seizure
Article 16.7 of the CAO of Russia Submission of documents that lead to the provision of inaccurate information about goods, if such information served or could have served as grounds for exemption from payment of customs duties, taxes, or for payment of their smaller amounts and/or nonobservance of prescribed prohibitions and limitations	for natural persons a penalty from 1,500 rubles to 2,500 rubles, either with seizure of goods or without seizure for officials a penalty from 10,000 rubles to 20,000 rubles for legal entities a penalty from 50,000 rubles to 300,000 rubles, either with seizure of goods or without seizure
Part 3 Article 16.12 of the CAO of Russia Failure to deliver within a prescribed time any documents and information required to perform customs clearance	for natural persons a warning or penalty from 1,000 rubles to 2,500 rubles for officials a warning or penalty from 1,000 rubles to 10,000 rubles for legal entities a warning or penalty from 50,000 rubles to 300,000 rubles
Article 16.17 of the CAO of Russia Submission of invalid documents for the release of goods before submission of a customs declaration, if the information contained in such documents is a factor for a customs authority to make the decision to release goods prior to submission of the customs declaration	for officials a penalty from 10,000 rubles to 20,000 rubles; for legal entities a penalty from 50,000 rubles to 100,000 rubles.

See also

• Release of goods by a customs authority pursuant to the EAEU Customs Code
• Temporary importation of goods
• HS codes in Russia and EAEU