Preliminary customs declaration of goods. Features of customs declaration of goods. What are the features of customs declaration of goods

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Customs declaration - important point, creating conditions for the implementation of legal norms in foreign economic activity (FEA) when organizing the transportation of products through customs. The essence of this process is to provide customs officers with information about the cargo being moved, which is necessary for customs clearance of products in accordance with the requirements of the law.

What are the features of customs declaration of goods

Customs clearance represents actions related to placing transport and cargo under the customs regime on the basis of the provisions of the Customs Code (TC) of the Customs Union (CU). Customs declaration has two components - preliminary and main declaration. Customs clearance (customs declaration) is based on compliance by the subjects of foreign economic activity with the standards stipulated by legal acts in the field of the customs regime.

Mandatory customs declaration is one of the most important components of customs regimes for goods and vehicles moving across the border. Declaration consists in providing customs officers with data on imported / exported goods, which must be included in the customs declaration.

The concept of customs declaration closely intersects with such a term as “ customs clearance»As a whole procedure. In order to avoid overlapping concepts in various instructions and recommendations from the Customs Code of the Customs Union, the term “customs clearance” has been removed, or rather, completely replaced by the category considered in this article - customs declaration.

Tasks that are solved using customs declaration:

Service provision customs control data on products and transport, which are necessary for the implementation of the goals of the customs services;

Certification of the legal legitimacy of operations performed by the declarant with goods and vehicles that fall under one or another customs regime;

Control of compliance of information about products and transport with their real state.

How is customs declaration carried out? This procedure involves the application in a certain form of accurate information on products, transport, the processing mode applied to them, as well as the provision of other required data in relation to the individual accompanying the cargo.

The type of declaration is understood as the form or option for submitting an application, including the above information, to the relevant customs services.

Customs control and declaration of goods

Customs control is a series of actions, principles, laws applied and carried out by customs authorities within the framework of their professional activity, the purpose of which is to ensure that participants in customs relations comply with applicable laws. Under the implementation of the current legislation is understood not only the customs legislation of our state, but also ratified acts of international importance, treaties concluded between several independent states, and other regulations.

This type of control is carried out in an organized area called a customs zone. The customs zone is a part of the territory of the state, within which the control of property moved across the border is carried out. Workers customs authorities are obliged to ensure that the import or export procedure is carried out in strict accordance with applicable laws. And they perform their duties in the customs control zone, that is, in those spatial areas that are specially organized for this kind of activity, which is of great importance for the security of the country and the world as a whole.

Customs control is not just the execution and implementation of the laws of the country where the customs authorities are located. When exercising control, the code of laws of the Customs Union is taken into account. Of course, it is simply impossible to carry out all the measures stipulated by the Customs Union when controlling each facility. Yes, and that would contradict common sense... Therefore, the same Customs Union established the principle of selectivity, according to which customs control is carried out. In each specific case, selected from a variety of measures and forms of control are those that are reasonable and sufficient in this particular case for the implementation of all other rules and principles of the customs legislation of the Union.

Among the tasks that customs control sets itself, the following can be distinguished:

Checking compliance with the law;

Implementation of current legislation;

Strict adherence to the rules of the chosen customs procedure.

Forms of customs control:

Conducting an oral survey;

Documentary verification;

Customs check;

Surveillance within the borders of the customs territory;

Receiving explanations;

Inspection of movable property and personal search;

Checking the application of special identification marks and markings on goods;

Accounting for goods and vehicles that are under customs control;

Inspection of warehouses, premises, territories;

Examination financial condition participants in customs relations, their reporting, as well as accounting for material objects.

Customs control is impossible without customs declaration. It is impossible to export property without drawing up a customs declaration and taking other actions that are mandatory when exporting products from the customs territory. The implementation of customs control measures ends only with the crossing of the customs border. This is a very crucial moment, because delays and delays often arise in the implementation of customs control measures.

In some situations, the authorized bodies are forced to check the data recorded during customs declaration, after the release of goods and vehicles from the territory of the customs zone. And they have every right to do so. The law establishes a three-year period during which goods that have lost the status of being under customs control may be subject to inspection by customs authorities. In other words, after the property actually leaves the borders of customs control, the right to control itself does not terminate, that is, the control framework extends over time. For another three years, products (goods, vehicles etc.) can be subject to control in the form of a documentary check, since they cannot already be checked physically. During this period, they may even lose their material form and their existence will be confirmed only by customs declaration documents and, possibly, by a number of other documents. Members of the Customs Union can increase the three-year term at the level of the domestic laws of their states. But in general, according to Art. 99 of the CU Code, this period cannot exceed five years, otherwise it will already go beyond the boundaries of reasonableness and expediency.

What are the forms of customs declaration of goods

Legal regulation services of customs allows the use of three forms of customs declaration.

Oral- providing verbally to employees customs service information on the lack of products that are subject to mandatory entry in the customs declaration. This form applications are allowed for use by individuals during transportation through customs control of non-commercial cargo, baggage, personal belongings. Oral customs declaration is used in the systems of two passenger pass corridors. In this case, the person intending to use the oral form of customs declaration follows the "green corridor", which reduces the time for inspection and simplifies the control procedure itself.

Electronic customs declaration goods involves informing the customs services regarding the goods transported across the border using electronic means communication.

Written form customs declaration of goods is applied if there are goods in the baggage / cargo that are included in the list for mandatory customs declaration.

The greatest attention of the customs services is paid to such forms as electronic customs declaration and the statement of information in writing. The written form includes the filing of an application for registration of the cargo in any form, as well as directly customs declaration on the form of the established form, along with the transportation documentation. This form can be used for the movement of goods for personal use (provided that they are not included in the list of goods that are in transit or sent by interstate mail systems).

To certify the electronic customs declaration, a special digital signature... Verification of the declaration made in this form is carried out by a specialized information system no later than three hours after acceptance. When crossing the border individuals privately, electronic declaration is not applicable.

What types of customs declaration of goods are distinguished

The main types of customs declaration currently used are as follows.

By the nature of the procedure

Incomplete customs declaration assumes the provision of partial information and is permissible for use both in relation to goods of import and export manufacture. This type of declaration is used in situations where it is not possible to declare the full amount of necessary information for objective reasons that do not depend on the subject filing the declaration. To complete the data in full after incomplete declaration, it is provided from 45 days (imported products) to eight months (for export goods).

Full customs declaration legal entities declaring goods, the movement of which is associated with foreign economic activity.

Temporary type of declaration applicable to exported domestic goods in situations where there is no full amount of data for calculating customs payments.

Preliminary customs declaration goods is intended for registration of goods foreign production until the moment of their import or in cases when the products have not completed the transit procedure.

By types of declaration and method of registration of the declaration

Customs declaration of goods used in the transport of goods in the course of commercial transactions.

Transit customs declaration applies to goods placed under the transit procedure. Transit customs declarations may include shipping and sales documents.

Passenger declaration applied by individuals in relation to goods moved for the purpose of using for their own needs. Filling in a passenger declaration can be carried out subject to the age of 16 and is used when moving goods by individuals for subsequent personal use.

Customs declaration of goods and vehicles carried out when crossing borders by transport carrying out international transport. Such a declaration may include standard forms of documentation and is used for international transport.

The norms for filing and processing the above declaration options are regulated by the CU Commission. The data entered during customs declaration, including the required codes, may differ for different types declarations, which is indicated in Art. 181 and 182 of the Customs Code of the CU. The list of data required for the declaration is determined by the range of information. According to them, as well as data for statistical accounting customs and ensuring the possibility of applying the legislative norms of the CU countries, the calculation of customs payments is made.

Goods subject to customs declaration

According to the norms described in the agreements, the placement of products for customs clearance and declaration is carried out when goods cross the borders of the CU. The customs declaration of goods in the Customs Union for entities that need to replace the previously declared customs procedure with another has its own distinctive features. Before considering in detail the issues of obligations in relation to the implementation of the declaration, it is necessary to clarify the definition of the phrase "customs border of the Customs Union". It is known that Art. 2 of the Customs Code of the CU indicates that the customs zone of the CU includes the territories of Belarus, Kazakhstan, the Russian Federation, as well as objects located outside the borders of the Union, in respect of which the jurisdiction of the CU participants applies. Declaration of conformity with the Customs Union in respect of goods is carried out within the customs borders of the CU and objects falling under the jurisdiction of the states participating in it.

Clearance for customs purposes is made in any of two options: "customs union declaration" and "foreign goods declaration".

The goods of the Customs Union are:

Products, the release process of which took place within the customs borders of the Customs Union;

Goods moved within the borders of the CU and received the appropriate status "CU products" on the basis of the Code or agreements between the countries participating in the CU;

Products, the manufacture of which from the goods specified in the previous definition, or foreign goods, was carried out on the territory of the countries - members of the Customs Union (on the basis of subparagraph 37, clause 1 of article 4 of the Customs Code of the CU).

All products that, according to the indicated criteria, cannot be classified as CU products, can be considered for customs purposes as foreign goods... A special legal status applies to such goods. The movement of CU products on the common territory of the CU customs is carried out without any restrictions and without the use of customs formalities in relation to them. Foreign-made products are placed under customs control procedures throughout the entire period of stay within the customs borders of the Customs Union. The Customs Code regulates the specific procedure for customs operations required for the clearance of foreign-made products, as well as the rights / obligations of entities authorized to move foreign-made products and the time periods allotted for the performance of actions that are significant from a legal point of view.

Products of foreign origin moved to the CU and, according to the Customs Code, received the status of CU products through the declaration and customs clearance procedure, can be transported without any restrictions throughout the customs territory of the CU. An example is the case when, in order to acquire the status of CU products, imported goods are placed under the release regime for the purpose of consumption within the CU. It is then understood that imported products can be used and disposed of without specific restrictive measures. Customs control of the declaration of import goods provides for the receipt of statuses by foreign goods of such types as:

Release for consumption within the vehicle;

Refusal in favor of the country;

Re-import operations.

The placement of products under a certain registration procedure with declaration is governed by clause 1 of Art. 179 of the Customs Code of the CU. This article notes other cases when products transported across the customs borders of the Customs Union are not subject to declaration:

Transport used for transportation between countries (Chapter 48 of the Customs Code of the CU);

Products of individuals for personal use (Chapter 49 of the Customs Code of the CU);

Supplies (Ch. 50 TC TC).

Who has the right to make customs declaration of goods placed under customs procedures

The procedures for customs declaration of goods can be carried out by the entity carrying out the movement of products, or by his representative (declarant). Customs representatives are legal entities representing the CU states that have the opportunity to interact in the legal field with the subjects of the declaration. They are authorized, in cooperation with customs officials, to carry out operations provided for by the CU Code. The institution of customs representatives is described in Art. 12-17 of this Code. Its application is carried out exclusively in accordance with the national characteristics of the CU countries. This provision is due to the difference in the regulations on entering subjects into the register of customs representatives in the laws of the participating countries. The establishment of permissible powers for performing customs declaration operations takes place on the basis of Art. 186 of the Customs Code of the Customs Union. Summarizing the existing rules, we can say that in order to obtain the rights to act as a declarant it is necessary:

Registration of a foreign trade transaction on behalf of the person who entered into a contract for the transportation of goods across the border of the CU states;

Availability of rights of ownership, use / disposal of products in the absence of a foreign economic activity contract.

On the basis of such provisions, it becomes obvious that the possibility of being a declarant is determined by the presence of confirmed rights to the products in respect of which the declaration is applied. Thus, it is possible to trace the connection between the legal rights to dispose of the products as part of the cargo (including the possibility of its destruction) and the powers of the subject as a declarant.

For situations when, when escorting goods through customs control, citizens of the states participating in the Customs Union are not present, in accordance with Art. 186 of the Code (clause 2), as a declarant, declarations can be made by:

Private persons who transport products for their own use;

Subjects, in respect of which preferential conditions of customs declaration apply(representatives of diplomatic institutions or official representations of countries, foundations, communities, as well as other foreign citizens who have received a special status on the basis of interstate agreements);

Representatives of representative offices operating in the territory of the Customs Union, when transporting products that are intended for use directly by representative offices;

Subjects who own the right to dispose of products during the contract, in which one of the parties is registered on the territory of the Customs Union.

For customs transit regimes, the list of entities that are entitled to declare includes all the above-named persons plus freight forwarders (subject to registration in the territory of the Customs Union) and representatives transport companies transporting transit cargo.

Certain difficulties in the process of establishing the existence of rights to customs declaration of products arise due to the existence of two sources, which must be taken into account to determine the declarants. In addition to the Customs Code and other legislative acts of the CU, it is necessary to take into account the provisions of the civil legal acts of the Union states.

The category of the most controversial provisions includes the interpretation of the concept of "foreign economic transaction". A detailed definition is absent both in the Customs Code of the Customs Union itself, and in the provisions of the current legislation of the CU participants. Before the formation of a single customs space within the Union, any economic and economic transaction between entities registered in different countries fell into the category of foreign economic activity. Since the formation of the CU, a conflict has arisen, which consists in the interpretation of the foreign economic contract between representatives registered in the territory of the CU, but who are taxpayers different countries... From the point of view of state customs territories, such a transaction must be accompanied by a declaration in accordance with the requirements of foreign economic activity. Everything would be correct if at the same time the products crossed the borders of the Customs Union. If there is no such moment, then in matters of establishing the rights of the declarant, one should be guided by Art. 186 of the Customs Code of the Customs Union, which describes all possible options for determining the declarant.

When considering the issue of determining the powers of a potential declarant, it is necessary to note some features of the transitional standards, which are presented in Art. 368 of the above Code. It is indicated here about the admissibility of customs declaration in the CU under the following conditions:

Declaration of goods at the customs of the member states of the Customs Union can be carried out by entities that are registered, permanently residing in the territory of the CU state, except for cases that allow declaration by foreign citizens (described in clause 2 of Article 186 of the Customs Code of the CU);

Declaration can be carried out by representatives of consular and diplomatic missions, as well as international organizations of the countries of the Customs Union, subject to the submission of the declaration to the customs services of the country in which they are located.

The presence of transitional provisions in the establishment of the legality of customs declaration by the subjects is explained by the fact that currently unified legal regulations in the customs sphere are already applied, but there is still no unification of currency, tax, banking and other legislation. At this stage, there is no uniform VAT rate, general norms for the identification of taxpayers and their registration, and there is also whole line other contradictions concerning not only legal, but also organizational or technical issues. This situation determines the presence of transitional norms in legal documents TS. This makes it possible to create the most favorable conditions for the implementation of customs declaration and control of the release of goods in the Customs Union. The current regulations imply the declaration of the customs value of goods by economic entities in the authorities of the states on whose territory they are registered. This provision does not apply to products following the customs transit regime, in which declaration by foreign entities is allowed.

In what case is customs declaration of goods for personal use possible?

Goods for personal use moving across the customs border must also be subject to the customs declaration procedure. Customs declaration (drawing up a customs declaration) is a prerequisite for passing the procedure for moving goods across the border. But the type of such a declaration will depend on the type of procedure.

Clause 36 of Art. 4 of the TC CU contains definitions of those goods that can be regarded as intended for personal use. These are the things that are used or created for personal use, for the implementation of household needs, not related to entrepreneurial activity. Usually they are transported across the border in accompanied or unaccompanied baggage, using international postal items, by delivery by the carrier and so on (Article 353 of the Customs Code of the Customs Union).

For individuals, a special simplified procedure for the movement of goods is provided. The methods for moving goods intended for personal use differ in a smaller set of requirements for the procedure, hence this procedure is called simplified. But it must be borne in mind that the quantity and value of such goods should not exceed the size established for this category of objects, otherwise they will no longer be able to be subject to customs and tariff regulation as being moved in a simplified manner. The simplified procedure often implies the exemption of an individual transporting property across the border from paying customs duties, taxes.

How to find out the purpose of the objects being moved? How to distinguish goods for business from goods for personal consumption, because the border is often very conditional? The assignment of objects to one category or another is carried out by the customs authorities themselves, but on the basis of an application by the subject of movement - an individual. A person, when moving goods across the border, informs the customs representatives about the category to which he himself classifies the objects being moved (reports orally or by means of customs declaration in writing). Further assessment should be made by the customs authorities themselves, applying the risk management system. Representatives of the authorized body take into account not only the quantitative and cost characteristics of the goods, but also the frequency of crossing the state border by a given individual and transporting goods through customs.

In the daily activities of the customs authorities the criteria for determining the intended use of goods are applied in the following order.

Properties of goods, their purpose... If traditionally given view goods are not used in everyday life and do not have such consumer properties that would suggest the possibility of using the object for personal purposes, then representatives of the customs authorities usually classify such goods as objects intended for entrepreneurial activity.

Number of goods. Obviously, if an individual carries a huge amount of similar goods (for example, dresses of the same style, color, but different sizes), then it is unlikely that it will be possible to convince customs officials that these things are intended exclusively for the personal consumption of a person. It is necessary to assess how much the volume of goods exceeds the real consumption possibilities of a given person or his family in order to assert that goods are being moved for business purposes.

Frequency of movement of goods across the customs border. It is reasonable to assume that if the same individual periodically transports similar goods across the border, albeit in small quantities, it is most likely doing so for business purposes. The same can be said about mailings made between the same entities at the same time or within one month. Such shipments can reasonably be regarded as intended for business purposes.

If the customs declaration of goods by an individual in relation to the purpose of the object does not coincide with the assessment of customs officials, then the opinion of the latter takes precedence. It should be remembered that the needs of individuals moving goods across the border are individual, and the properties of goods can be very different. Therefore, each case of transportation of goods is considered separately. Customs officers usually take into account the following facts:

Family composition of an individual;

The usual human need for this kind of goods;

Place of work (if any);

Place of residence (territory of the Customs Union, neighborhood with the border);

Purpose of travel, frequency of travel repetitions;

An assortment of objects moved across the border;

Documentary confirmation of the purchase of these goods at retail;

Frequency of movement of identical goods by different individuals.

In the course of the survey, other relevant factors may be identified.

The main documents that certify the fact of repeated movement of similar goods across the border for a specific period of time are passenger customs declarations. By the marks on them made by customs officers, it is always easy to determine whether such goods were previously released abroad or were refused. A situation is quite possible in which a person, often crossing the state border, is not able to import certain groups of similar goods.

According to customs rules, the purpose of using the imported goods must be indicated in the personal statement of the person crossing the border. By filling out the form given in the annex to the Agreement "On the procedure for moving goods for personal use by individuals through the TG CU and making customs operations associated with their release ", an individual indicates the fact of the acquisition of property on the territory of the CU, as well as the ownership of the product - for personal purposes. Such a statement must match the information that is present on the packaging of goods, on tags, tags and other documentation, if any.

The law contains a range of goods, products, property that cannot be recognized as being moved for personal use. Here list of goods not related to goods for personal use:

Central heating boilers;

Natural diamonds;

Tanning salons;

Apparatus and equipment for photographic laboratories;

Those goods for the export of which the state has established certain duties. Export duties are not imposed on slaves, seafood (except for caviar of sturgeon fish species) weighing not exceeding 5 kilograms; caviar of sturgeon fish with a weight not exceeding 250 grams; fuel poured into the vehicle's tanks for personal use, or in a separate container - maximum 10 liters;

Precious metals and precious stones with a customs value of more than 25 thousand dollars in equivalent;

Engines internal combustion, except for engines for watercraft;

Mowers (this does not include lawn mowers for parks and sports fields), hay harvesting, harvesting machines, mechanisms for threshing, pressing hay and straw;

Certain machinery and equipment (for example, equipment for the production or finishing of felt or felt, instruments and apparatus for detecting or measuring ionizing radiation);

Tractors, motor vehicles for special purposes, other than those used for the carriage of goods or passengers; self-propelled industrial vehicles, not equipped with lifting or loading devices;

Car transport trailers;

Ships, boats and floating structures, except for yachts and other floating equipment for recreation and sports, rowing boats and canoes;

Medical technology and equipment, except for those necessary for use along the route or for medical reasons;

Devices, apparatus and models intended for demonstration purposes;

Medical, surgical, dental or veterinary furniture; hairdressing chairs and similar chairs;

Games powered by coins, banknotes, bank cards, tokens or similar means of payment;

Goods subject to export control in accordance with the legislation of a member state of the Customs Union.

To the great regret of the participants in customs relations who move products, this list is not exhaustive. To the even greater regret of customs officers, they need to have really deep knowledge of legislation and an analytical mindset in order to correctly and accurately determine the possibility of import / export of products in each specific case. It would be much easier if everything was limited to one instruction.

One of the most important stages in the movement of goods across the border is customs declaration.

Customs declaration of goods for personal use produced in the form of filling passenger customs declaration (PDD)... The form for it was developed by the decision of the Customs Union Commission dated June 18, 2010 No. 287. This form must be followed in almost all cases, except for the cases of sending international mail and moving by customs transit. However, it should be noted that an individual can, on his own initiative, fill out a passenger customs declaration, regardless of the fact that he is transporting those goods for personal use that are not subject to customs declaration by law.

What does the customs declaration of the value of goods mean?

The Customs Code of the Customs Union dedicated Art. 65 the concept of declaring the customs value of goods. The term “declarant” is used here - a person who declares goods transported across the border. An entire chapter of the Customs Code of the CU (Chapter 27) is assigned to the customs declaration procedure. Individuals who transport goods across the customs border solely for personal use are not required to make a customs declaration of the goods. For these participants in customs relations, a different order of travel across the border of the vehicle is envisaged. And it is contained in chap. 49 of the Customs Code, supplemented by intergovernmental acts.

The procedure for issuing a declaration is described in clause 1 of Art. 65 TC. So, the declarant draws up an application addressed to the customs authority about those goods that he plans to move across the border, about the chosen form of movement (customs procedure). The application also indicates the properties of the goods that are important for the implementation of the procedure. An integral part of the customs declaration in the prescribed form is the indication of the customs value of the goods.

In addition to the value itself, the declarant is obliged to indicate how this value was identified (clause 2 of article 65 of the Labor Code): the method used for determining the value of the customs value, the circumstances of the foreign economic transaction that formed the customs value of the goods. Providing this information, the declarant must attach Required documents to confirm them. There are several methods for determining the customs value, which are described in the Agreement "On determining the customs value of goods transported across the customs border of the Customs Union." These are the methods:

When dealing with imported goods;

When dealing with identical goods;

When dealing with similar goods;

Subtraction method (method based on the cost of selling goods in a single customs territory);

Addition method (estimated cost);

Reserve (combined) method.

The choice of method is not arbitrary. The first is considered the most common; the declarant can go to the second only if it is impossible to use the first method. And so on until the very end, in strict sequence. The principle of determining the value of imported goods is as follows: the customs value is the maximum possible value of a transaction with such a product. Consequently, the customs value of the product is the price that will be paid or has already actually been paid for the goods transported across the border on the common customs territory of the CU. This price is subject to addition in accordance with the terms of Art. 5 Agreements.

All other methods stipulated by the Agreement (determining the value with identical, homogeneous goods, the addition and subtraction method, as well as the combined method) are applied if the customs value of the goods cannot be determined by comparison with the price of a foreign trade transaction.

To choose a particular method, you need to have a clear idea of which cases it concerns and how it can be applied in practice. For example, methods relating to identical or similar goods cannot be used without understanding the definition of the concepts of homogeneity and identity within the framework of customs legislation. Such definitions are given in Art. 3 Agreements. If the goods are neither identical nor homogeneous, then the declarant can apply the methods of addition or subtraction to his goods. And only in the most extreme case a combined method is used (clause 1 of article 10 of the Agreement).

The matter of determining the customs value of goods within the framework of customs declaration is fraught with some difficulties, therefore it is better to solve this problem not on your own, but after consulting with customs officials in advance. The price negotiation procedure is given in Art. 52 Federal law dated November 27, 2010 No. 311-FZ "On customs regulation in Russian Federation". The person concerned can send a written request to the customs office. And such a request will become an indisputable basis for customs officers to respond to the applicant, that is, to provide information on customs declaration also in writing within one month from the date of receipt of the request. Customs officers are not entitled to preliminarily determine the customs value (Article 113 of the Federal Law "On Customs Regulation in the Russian Federation"). But employees should provide adequate and timely information authorized bodies still have to. So, if the information within the framework of the consultations was provided out of time, not in full or is unreliable, then this fact may cause the applicant's losses. Losses can be reimbursed in court based on the norms Civil Code RF (Article 16, 1069 of the Civil Code of the RF).

There is a rule (Article 11 of the Agreement) that allows the declarant to receive imported goods in the manner prescribed by the laws of the Customs Union, in the event that at the time of import of goods it is impossible to determine their exact value due to the absence of some elements (documentary information) of a foreign trade transaction, without which calculation of the customs value of goods is not possible.

The methods listed in clause 3 of Art. 65 TC. The main way of customs declaration is the declaration of the customs value in the customs value declaration, as well as in the goods declaration. But the first method has the advantage. The second applies only when TPA is not provided for by law and customs officials do not put forward a reasonable requirement to fill it out.

It should be noted that the declaration of customs value is a mandatory element of customs declaration in most cases; declarations for goods without TPA are usually not accepted. Therefore, the declaration of customs value must be submitted together with the declaration for goods. In addition, the customs officers are provided with a set of documents that were the basis for the reflection of information in the declaration. Supporting documentation is another integral part of the customs declaration.

Declaration of customs value must be made in in electronic format and on paper. Two copies in paper form are drawn up: one for the declarant with a mark of the customs authority, and the other for customs.

The customs value declaration form was developed by specialists, you can find it in Appendix No. 2 to the Procedure for declaring the customs value of goods. To determine the customs value, one should be guided by the document of the CU Commission No. 376 "On the procedures for declaring, controlling and adjusting the customs value of goods."

Be careful when making a foreign trade transaction. Most of the disputes concerning the determination of the customs value during customs declaration are related to the factor influencing the transaction price of the interdependence of its parties.

What documents are required for customs declaration of goods

Customs declaration by individuals or legal entities accompanied by the submission of the following documents.

Documents on the basis of which the legality of customs declaration by a specific entity can be established.

Documentation that certifies the fact of a foreign economic contract, or other documents confirming the legality of the disposal / possession / use of goods passing through the customs border.

Documentation for the transportation of goods.

Documentation that confirms that all applicable prohibitions / restrictions in relation to this type of product have been complied with.

Documentation confirming compliance with restrictions / prohibitions on established protective / anti-dumping / countervailing measures.

Documentation, which serves as confirmation of the declared code for the classification of goods.

Payment documents for payment / securing payments provided for by customs regulations.

Confirmation of the eligibility of applying preferential provisions for customs payments, taxation, duties, which are based on the specifics of the customs procedure.

Documentation on the basis of which it is allowed to adjust the timing of making customs payments (taxes, duties, etc.).

Documentation on the basis of which the customs value is declared.

Confirmation of the fact of compliance with the exchange rate regime, which complies with the legal acts of the countries of the Customs Union.

Registration documentation of the transport used for international transportation during customs transit procedures.

What is the procedure for customs declaration of goods

Declaration of goods in the customs authorities presupposes a clear regulation of the actions of a customs declaration specialist on the part of the customs and on the part of the declarant.

Registration of the established form declaration by the declarant and its transfer to the customs authorities before the end of the period provided for temporary storage (for import), before the date of departure (for export). For products that belong to the category of items falling into the category of means of administrative offenses, after the date of the appearance of the decision on return, on exemption from criminal / administrative liability, the declaration must be carried out within one month.

Correction of information, provided in the course of customs declaration, can be carried out until the moment of release, provided that the amounts of payments remain unchanged (the exception is a change in the customs value in the declaration); if the customs office has not yet sent a notification about the place / date of the inspection; certain measures of customs control were not taken. Correction of the information provided upon import can be carried out after the fact of import on the conditions presented in the Decision of the Customs Union Commission No. 255 of 20.05.2010.

Automatic numbering of the customs declaration carried out regardless of subsequent decisions of the customs.

On the examination of the customs declaration document customs officers are given no more than 2 hours.

Decision to register a declaration or refuse adopted on the basis of a check with the identification / absence of facts of violation of customs rules.

With a positive decision on the acceptance of the declaration, she is assigned an individual registration number.

With a negative decision upon registration of the declaration, the declarant receives a written refusal indicating the factors that influenced such a decision.

The Customs Union Code indicates the features of customs declaration, which may affect the adoption of a negative decision on the registration of the declaration. The list of such reasons includes the following:

Customs declaration documents are submitted to the customs department, which does not have the rights to register them (in this case, the declaration is sent by the customs representative to the required customs office);

Customs declaration is carried out by an entity that does not have the necessary powers;

Customs declaration documents were drawn up without observing the established requirements (there is no necessary information, the declaration was submitted in the wrong form, there are no corresponding signatures / seals of the company);

An incomplete package of documentation on customs declaration has been provided (except for situations when a permission is granted by customs in writing);

When filing a customs declaration for products without performing operations that must be completed before the customs declaration (for example, the transit procedure has not been completed).

What "pitfalls" have customs declaration and release of goods

The procedure for customs declaration of goods has some problematic points. This category primarily includes intentional actions to violate the legal norms of a particular country, errors of a carrier or a representative of the customs service. In modern practice, the following "pitfalls" most often arise.

Inaccurate execution of customs declaration documentation or its incomplete complete set. When the fact of the absence of a mandatory document or the presence of errors in it is revealed, it is possible to take measures to restrict the release of goods across the customs border. At the same time, the goods are placed in the warehouse until the necessary correct documentation is provided.

Violation of legal norms. In case of erroneous non-inclusion of goods in the declaration or an intentional attempt to smuggle goods, customs officers may apply a measure of arrest to the goods, and measures of administrative / criminal liability in relation to the subject who committed such a violation.

Preliminary customs declaration of goods

1. A customs declaration may be filed in respect of foreign goods prior to their entry into the customs territory. customs union.

2. If transport (shipping) or commercial documents accompanying goods are to be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in electronic form and, after presenting the goods to the customs authority, compares the information contained in copies of these documents, with the information contained in the original documents, including electronic documents.

3. With a preliminary customs declaration, the customs declaration may lack information that by its nature cannot be known to the declarant prior to the import of goods into the customs territory of the customs union and (or) their presentation to the customs authority.

Such information must be entered in the customs declaration prior to making a decision on the release of goods in the manner determined by the decision of the Customs Union Commission.

4. In the event of a change in value, quantitative or weight indicators that differ from those previously declared on the basis of copies of transport (shipping) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

5. If, after importing goods into the customs territory of the customs union, the declarant reveals a discrepancy in value, quantitative or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration in the manner prescribed by Article 192 of this Code.

6. If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority determined in accordance with the legislation of the member state of the customs union, within 30 (thirty) calendar days from the day following the day of its registration, or during this term, bans and restrictions have been introduced, the customs authority refuses to release such goods.

Depending on the categories of goods and persons moving them, in accordance with the customs legislation of the customs union and (or) the legislation of the member states of the customs union, the features of the customs declaration of goods may be established, including in the following cases:

1) if the declarant does not have the exact information necessary for customs declaration;

2) in case of regular movement of goods across the customs border by the same person during a certain period time;

3) when moving goods by pipeline transport and along power lines;

4) when moving goods unassembled or disassembled, including incomplete or incomplete form, within a specified period of time.

The main document used for declaring goods is a cargo customs declaration (CCD).

GTE / TD- This official document the established form, used to fulfill customs formalities when moving goods across the customs border of the Russian Federation and when changing the customs regime under which the goods were placed.

CCD is used for customs clearance of goods in respect of which at least one of the following conditions is met: the customs value of the goods exceeds the amount equivalent to 100 euros, economic policy measures are applied to the goods, customs duties and taxes are levied. In other cases, goods are declared by submitting to the customs authority an application in any form with an indication of the established list of information about the goods.

The new CCD / TD form was put into effect on January 1, 2007. This means a transition to the use of the SAD - a single administrative document that is used in Europe. Allows to dock the system of customs clearance of goods in the Russian Federation and other countries (Zh. Customs, 2007, No. 5).

New form CCD / TD complies with the Single Administrative Document (SAD) of the European Union, carried out in order to harmonize and simplify customs procedures between Russia and the European Union, establishing the relationship between the customs transit systems of Russia and the EU.

CCD value: contains basic information about the goods required for customs clearance, is of interest to the tax police, tax office, bodies of the Ministry of Internal Affairs of the Russian Federation, etc., is used to generate statistics foreign trade, customs payments are calculated and collected on the basis of the CCD.

On the basis of chapters 10 and 14 of the customs code of the Russian Federation, an instruction was developed on the procedure for filling out the cargo customs declaration and transit declaration (annex to the order of the Federal Customs Service of Russia dated 11.08.2006 No. 762).

When declaring goods imported (imported) into the customs territory of the Russian Federation, sets TD3 (Cargo customs declaration / Transit declaration) and TD4 (Additional sheet to the cargo customs declaration / Transit declaration) are used.

For goods exported (exported) from the customs territory of the Russian Federation, sets TD1 (Cargo customs declaration / Transit declaration) and TD2 (Additional sheet to the cargo customs declaration / Transit declaration) or sets TD3 and TD4 are used.

A written cargo customs declaration using sets TD1, TD2, TD3, TD4 is a completed and submitted to the customs authority set TD1 or TD3 or sets TD1 and TD2 or TD3 and TD4 filled in and submitted to the customs authority.

In one CCD may be declared information about the goods contained in one consignment, which are placed under the same customs regime.

If the goods contained in one consignment are declared for placement under different customs regimes, separate CCDs must be submitted for each customs regime.

Set TD1 and TD3 is used to declare information about one product. At the same time, goods of the same name are declared as one commodity, contained in one consignment, assigned to the same code according to the TN VED of the Russian Federation, originating from one country or from the territory of one economic union or community, or whose country of origin is unknown, to which the same customs conditions apply. - tariff regulation and application of prohibitions and restrictions.

Sets TD2 and TD4 are used in addition to sets TD1 and TD3, respectively, if information on two or more goods is declared in one CCD.

In each of the sets TD2 and TD4, information about three goods can be declared. The number of TD2 or TD4 sets used when declaring a batch of goods is not limited.

When declaring in one CCD goods of various names contained in one consignment, indicating one classification code according to the TN VED of the Russian Federation, instead of TD4 sets, a list of goods is used, drawn up in triplicate. The list should contain information about all the names of goods and the quantity (in the main and additional units of measurement) of each product.

At the request of the declarant, the list may also contain information about the cost of each product, about the classification code of each product according to the TN VED of Russia. If the restrictions established by legislation are applied to individual goods, the product code according to the TN VED of Russia and information about the documents confirming compliance with the specified restrictions must be indicated.

The CCD must be filled out in Russian; when filling out, an electronic copy of the CCD is also generated.

CCD sheets are distributed as follows: the first copy remains with the customs authority and is stored in a special archive, the second remains in the statistics department of the customs authority, the third is returned to the declarant, the fourth is sent to the customs checkpoint at the border with the shipping documents, when the goods are imported. in the department of customs value of the customs authority that carried out customs clearance.

For the acceptance of a CCD, the following documents are submitted to the customs authority:

- certifying the powers of the declarant to file a customs declaration on his own behalf,

- transport, confirming the fact of movement of goods,

- customs (if provided regulations),

- a photocopy of the transaction passport, certified by an authorized bank in accordance with the established procedure,

- information declared in column 44 of the customs declaration ( Additional Information, certificates and permits)

- confirming the payment of customs payments or securing the payment of customs payments,

- an electronic copy of the GTE on a magnetic carrier.

A complete list of documents - Order of the Federal Customs Service dated April 25, 2007. No. 536.

The submitted documents are entered by the declarant in a special inventory of documents attached to the CCD (in duplicate).

Customs clearance of goods includes:

- acceptance, registration and accounting of customs declarations,

- control over the correctness of determining the product code and country of origin,

- currency control and customs value control,

- control of customs payments,

- inspection and release.

The decision on release is made by the head of the customs clearance and customs control department or by his authorized persons and confirmed by affixing the “Release allowed” stamp on the customs declaration, as well as in the transport document indicating the number of the customs declaration in the upper right corner of this document. The stamp and number are certified by the personal numbered seal of the official.

The decision to prohibit the release is made only by the head of the customs clearance and customs control department, or a person who replaces him. On the customs declaration and transport documents stamped Release is prohibited, in the upper right corner of the transport document - GTE number... The stamp and number are certified by the personal numbered seal of the official. After that, the documents are transferred to a special archive, and the third copy is returned to the declarant. The goods continue to be stored at the temporary storage warehouse. The declarant has the right, before the expiration of the temporary storage period, to place the goods under another customs regime, and upon export of the goods - to dispose of the goods according to on their own and customs clearance fees are non-refundable.

A customs declaration may be filed for foreign goods prior to their importation into the customs territory of the customs union.

If transport (shipping) or commercial documents accompanying goods are to be used for customs purposes, during the preliminary customs declaration of goods, the customs authority accepts copies of these documents certified by the declarant or information from these documents in electronic form and, after presenting the goods to the customs authority, compares the information contained in the copies of the specified documents, with the information contained in the originals of documents, including electronic documents.

With a preliminary customs declaration, the customs declaration may lack information that by its nature cannot be known to the declarant prior to the import of goods into the customs territory of the customs union and (or) their presentation to the customs authority.

Such information must be entered in the customs declaration prior to making a decision on the release of goods in the manner determined by the decision of the Customs Union Commission.

In the event of a change in value, quantitative or weight indicators that differ from those previously declared on the basis of copies of transport (shipping) or commercial documents, documents confirming the change in cost, quantity or weight must be submitted.

If, after importing goods into the customs territory of the customs union, the declarant discovers a discrepancy in value, quantity or weight indicators that differ from those previously declared, the declarant has the right to withdraw the customs declaration.

If the goods are not presented to the customs authority that registered the customs declaration, or to another customs authority within 45 calendar days from the day following the day of its registration, or during this period the rates of customs duties and taxes payable in respect of these goods have changed, the customs declaration considered not submitted.

Depending on the categories of goods and persons moving them, in accordance with the customs legislation of the customs union, the features of the customs declaration of goods may be established, including in the following cases:

1) if the declarant does not have the exact information necessary for customs declaration;

2) in case of regular movement of goods across the customs border by the same person within a certain period of time;

3) when moving goods by pipeline transport and along power lines;

4) when moving goods unassembled or disassembled, including incomplete or incomplete form, within a specified period of time.

60. Release of goods

The release of goods is related to customs operations related to the placement of goods under the customs procedure.

The release of goods is an action by the customs authorities that allows interested parties to use goods in accordance with the conditions of the declared customs procedure or in accordance with the conditions established for certain categories of goods that are not subject to placement under customs procedures in accordance with the TCTS.

After the presentation of the goods to the customs authority (if required), as well as the analysis of documents and information, the authorized official completes the release of the goods.

The basis for the release is the fulfillment of the following conditions:

1) licenses, certificates, permits and (or) other documents required for the release of goods have been submitted to the customs authority, except for cases when these documents can be submitted after the release of goods.

2) the persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure;

3) in respect of goods, customs duties and taxes have been paid or security for their payment has been provided.

If the conditions for the release of goods are not observed, the customs authority shall refuse to release the goods no later than the day of the expiration of the period for the release of goods.

The procedure for registration of a refusal to release goods according to a declaration, application or a list of goods has been approved decision CCC, according to which the refusal to release goods is formalized by an official by affixing the stamp "Refused to release" and the corresponding entries. If in relation to individual goods declared in declarations for goods, the conditions for their release are not met, the official refuses to release them. At the same time, other goods declared in it are subject to release in the prescribed manner.

The reasons that served as the basis for the refusal to release goods are indicated by the official on the back of the main sheet of the goods declaration, statement or list, certified by the signature and imprint of a personal numbered seal.

If the decision to refuse release is made for all declared goods, then the official returns to the declarant a copy of the goods declaration, statement or list and the documents attached to them. Having received a refusal to release goods, the declarant will be able to submit a new customs declaration, either by eliminating the reasons for the refusal to release the goods, or by declaring another customs procedure that allows the customs authority to release the goods.

Conditionally released goods are goods placed under the customs procedure for release for domestic consumption, in respect of which benefits are provided for the payment of import customs duties and taxes, associated with restrictions on the use and disposal of goods. Conditionally Released Items may only be used for purposes that are eligible for benefits. They have the status of foreign goods and are under customs control.

The release of goods must be completed by the customs authority no later than 1 business day following the day of registration of the customs declaration. The term for the release of goods can be extended with the written permission of the head of the customs body or an official authorized by him and cannot exceed 10 working days from the day following the day of registration of the customs declaration.

When applying the preliminary customs declaration of goods, the release of goods must be completed by the customs authority no later than 2 working days from the day following the day the goods were presented to the customs authority that registered the customs declaration. The specified period may be extended and may not exceed 10 working days from the day following the day the goods were presented to the customs authority that accepted the customs declaration.

If an administrative offense or crime is revealed, the release of goods can be carried out before the completion of the proceedings on the case or the completion of the administrative process, if such goods are not seized or seized.

If the customs authorities decide on the need to study samples or samples of goods, detailed technical documentation or conduct an examination in order to verify the accuracy of the information specified in the customs declaration or other documents submitted to the customs authorities, the release of goods is carried out before the results of the customs examination are received, provided that the declarant provided security for the payment of customs duties, taxes in the amount of customs duties, taxes, which may be additionally charged based on the results of such studies or examinations. The release of goods is not carried out only if the customs authorities find signs indicating that prohibitions and restrictions may be applied to the goods and the declarant has not provided evidence confirming their compliance.

The preliminary declaration of imported goods is understood as the submission of documents to customs before the goods actually arrived there. This rule is governed by Art. 211 of the Federal Law No. 311-FZ of 27.10.2010 and the provisions of Art. 193 TC TC.

Preliminary customs declaration procedure

The preliminary customs declaration mode is available only for goods delivered to Russia by road and rail. The essence of the procedure is the registration and registration of the declaration before the arrival of the goods at the customs. It has its advantages.

Significant time savings when going through customs control. Goods are released within one working day from the moment they are presented for customs inspection, subject to payment of taxes and duties.
Reduced costs - you do not have to pay for transport idle time and cargo delay.
Expanding the scope of trade relations.
Spot inspection of goods falling under special control, transportation rules and other restrictions. Cargoes that do not require close attention of customs officers freely follow through the checkpoint.
Presentation of the cargo for inspection at the checkpoint closest to the border, convenient for the declarant.

Pre-declaration involves electronic transmission information about goods being prepared for import or provision of copies of documents. It is no longer possible to issue a preliminary declaration for imported goods that have already crossed the border. When the transport arrives at the customs, the actual parameters of the cargo are checked against the information from the preliminary declaration.

Requirements for the preparation of a preliminary declaration for goods

The pre-filed declaration must contain information that accurately characterizes the imported cargo in the following parameters.

Number of commodity items.
The number of product units for each item.
The weight of the cargo in general and of each unit separately.
The price of each product and the total value of the cargo.
Name of the sender, recipient and their addresses.

For preliminary declaration, forms DT1 and DT2 are used - the main and additional sheets, respectively. All information known to the declarant is entered into them.

If some data are unknown at the time of declaration, they are allowed to be entered into the form before the goods are released from customs. Incomplete declaration is applied in cases where there is no information that does not affect the passage of customs inspection. For example, about the transport to which the cargo is reloaded after crossing the border. But, you still have to transfer the final data to the customs - 45 days are allotted for this from the date of registration of an incomplete declaration. Corrections are sent in a separate letter. You will not have to issue another DT1 or DT2 form.

If the previously declared parameters of the cargo differ from the real ones, the declaration can be withdrawn by filling in again, or documents can be submitted confirming the change in weight, quantity and value. By the time the cargo is released from customs, duties and taxes must be paid on it, original documents must be presented, copies of which were submitted for preliminary declaration.

Term of validity of the preliminary declaration

After registration of DT1 and DT2, the declarant is given 30 days to present the goods to customs officers. If this period is missed, the goods declared in the preliminary declaration will not be admitted to the territory of the vehicle. They will have to be declared in a general manner.

The preliminary declaration is canceled subject to restrictions or a complete ban on import introduced within 30 days after its registration.

The most convenient type of declaration for the person submitting the declaration is the preliminary declaration of goods. The essence of this procedure is that the declarant collects, fills out and submits to the customs authority all the necessary documents even before the actual arrival of the goods on the customs territory of the country. The submission of the declaration is carried out no more than 30 days before the date of submission of the goods to the control of the customs authorities. If the goods were not presented in deadlines, then this declaration is canceled, and the customs declaration procedure begins anew.

Due to objective reasons, the declaration filed in advance may not contain information unknown to the declarant until the moment the goods are brought into the customs territory. In this case, the declarant has the right to an incomplete customs declaration. The main condition is the lack of information solely for reasons beyond the control of the declarant, with the submission of all data on the mandatory points:

Data required by law for the release of goods

Data required for the full calculation and payment of all customs duties and taxes

Data confirming compliance with all requirements of customs legislation

· Data sufficient to identify the goods by quality characteristics, as well as by quantity.

From the day the regulatory authorities accept the customs declaration, the declarant has 45 days to provide the missing data (for foreign goods), or 8 months for exported goods.

Also, before deciding on the release of goods on domestic market, you can change the information specified in the declaration by submitting supporting documents.

For those declarants who make regular movements of goods across the customs border, a periodic customs declaration is provided. It gives the right to file the same customs declaration for a certain period of time, and applies both to domestically produced goods and to goods that are imported into the customs territory. Periodic customs declaration does not exempt the declarant from full and timely payment of all customs duties.

If, for reasons beyond the control of the declarant, the data for the complete filling of the customs declaration cannot be provided on time, then the scheme of periodic temporary declaration of goods of the Customs Union is applied.

The use of periodic temporary declaration of goods assumes that all restrictions provided for by the legislation of the customs territory are applied based on the date of acceptance of the declaration by the regulatory authorities. Export duty rates are calculated in relation to the date of export of the goods.

Temporary customs declaration implies the submission of a temporary declaration, where it is possible not to indicate some of the data that are unknown to the declarant due to objective reasons. This form of declaration is widely used for those exporters who move their goods by pipeline transport or by means of power lines - until the moment the goods are actually moved, the declarant cannot determine the exact amount of delivery. This can be done only by taking readings from special meters, which are subsequently entered into the customs declaration. Based on the data received, the customs value and all customs payments payable are calculated.

However, the temporary customs declaration has its own distinctive features. Unlike a standard customs declaration, it cannot be submitted in tax authorities to confirm the taxpayer's expenses. Most experts consider a temporary customs declaration as a document confirming the intention of the counterparty to export the goods outside the customs territory.

It is possible to track the full amount of all expenses incurred by the counterparty during the foreign economic transaction only in a full customs declaration.

A temporary customs declaration is a full reason for placing goods under the export customs regime, which obliges the counterparty to pay all due duties to the budget. Thus, it can be argued that the temporary customs declaration is the primary document, while the standard customs declaration is a control document regarding the issue of payment of customs duties.

3. Moral qualities of a customs specialist in the context of the analysis of his professional activity

Providing the customs service with not only professionally erudite, but also morally educated personnel is an urgent problem today. High level corruption in many developing countries significantly reduces work efficiency government agencies... The customs service is among the most corrupt. Given the important role that customs plays in collecting revenue, facilitating trade, ensuring national security and protecting society, corruption in customs negatively affects a country's social and economic development and national development prospects. Professional activity of a customs specialist by its functions, public interest, intellectual and psychophysiological stress is one of the most difficult and responsible types of work. Therefore, high requirements are imposed on the specialists of this profession, affecting both professional and personal aspects.

In accordance with the Federal State Educational Standard of Higher Professional Education, a specialist in the direction of training (specialty) "Customs" prepares for the following types of professional activity:

Figure 1 - Types of professional activities of a Customs specialist

Moral qualities are of particular importance when solving the following professional tasks: protecting the economic interests of Russia; participation in the implementation of measures to protect state security and public order, morality of the population, human life and health, as well as measures to protect animals and plants, the natural environment; combating smuggling and other crimes in the field of customs control, combating violations of customs regulations and administrative offenses that infringe on the normal activities of customs authorities; assistance to the competent authorities in the fight against international terrorism; control over the observance of legality by customs officials; protection of customs infrastructure and customs border. These tasks are solved within the framework of law enforcement, the application of customs procedures, the collection of customs payments and the implementation of customs control.

The listed features of professional activity place high demands on official customs service, first of all, to his moral qualities. Analysis of the classifications of the moral qualities of the personality of various authors (E.N.Baryshnikov and I.A.Kolesnikova, D.A. Volkogonov, E.P. Garkusha, N.G. that the main content of moral qualities is the ratio of the public in the consciousness and behavior of people. Based on this, moral qualities can be divided into three large groups:

Figure 2 - The system of moral qualities of a customs specialist

Moral qualities characterizing the attitude towards the surrounding social and natural space: love for nature and attitude towards it as a national wealth, care for the environment, care for the protection of cultural and artistic monuments, respect for the public domain and care for its preservation, love and devotion to one's country (patriotism) and their people (citizenship).

Moral qualities characterizing the attitude towards professional activity (regulated by the customs officer's code of honor): a sense of duty, professional pride, courage, courage, determination, discipline, the ability to get out of conflict situations, the ability to make moral decisions in non-standard situations.

Moral qualities that characterize the attitude towards oneself and one's actions: honor, dignity, justice, honesty, decency, responsibility, adherence to principles.

The formation of moral qualities among students of the specialty "Customs" is a complex and lengthy process that requires a creative approach of the entire teaching staff, readiness, desire and ability to fight for the eradication of negative manifestations in the life of society, the consistency and continuity of educational influences on the student's personality, taking into account the specifics of the upcoming professional activity and a set of formed personality traits.