About the declaration for e-commerce goods

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Decision of the Board of the Eurasian Economic Commission No. 143 dated December 17, 2024.

IZPI's note! The preamble is provided for in the wording of the decision of the Board of the Eurasian Economic Commission dated 04/28/2026 No. 49 (enters into force on 07/01/2026, but not earlier than the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated 04/11/2017, signed on 12/25/2023).

In accordance with paragraph 5 of Article 105 and paragraph 3 of Article 3094 of the Customs Code of the Eurasian Economic Union, the Board of the Eurasian Economic Commission decided:

1. Approve the attached documents:

the declaration form for e-commerce goods;

The procedure for filling out the declaration for e-commerce goods (hereinafter referred to as the Procedure).

IZPI's note! Paragraph 1 is provided to be supplemented with paragraphs in accordance with the decision of the Board of the Eurasian Economic Commission dated 04/28/2026 No. 49 (effective from 07/01/2026, but not earlier than the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated 04/11/2017, signed on 12/25/2023).

2. To establish that until January 1, 2026, when an e-commerce operator declares e-commerce goods purchased by an individual, it is allowed to indicate the following information in the declaration for e-commerce goods:

about an individual - the information provided for in paragraphs three and four of subparagraph "e" and paragraphs three and four of subparagraph "e" of paragraph 14 of the Procedure, after the release of goods;

on the name of the electronic trading platform - the information provided for in paragraph seven of paragraph 29 of the Procedure (if such information is available from the electronic trading operator).

3. This Decision shall enter into force after 30 calendar days from the date of its official publication, but not earlier than the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017, signed on December 25, 2023.

Chairman of the Board of the Eurasian Economic Commission

B. Sagintayev

Approved by Resolution No. 143 of the Board of the Eurasian Economic Commission dated December 17, 2024

Declaration forms for e-commerce products

Download

Declaration for e-commerce goods

Sender (according to the general invoice)

Recipient (according to the general invoice)

But

DEATH

Feature

Location of the goods

Product category

Number of sheets

Procedure

General information

Product Information

Information about the documents

Previous document

No. p / p

General invoice

Ind. invoice

Ind. sender

Ind. recipient

No. p / p

Name

EAEU Foreign Economic Activity Code

Quantity

Weight

Currency and value

Customs value

The code is a sign

Date, number

gross

net

Total according to the transport (transportation) document

All according to the transport (transportation) document

Total according to the declaration

Download

B. Calculation of payments

Information about the person who filled out the data, date

Product

View

The base for calculus

The code base for calculus

Bet

The amount

Total according to the transport (transportation) document

With

Total according to the transport (transportation) document

Total according to the declaration

B1. Details of payment (recovery)

Information about the payment (collection)

Termination of duty

Approved by Resolution No. 143 of the Board of the Eurasian Economic Commission dated December 17, 2024

The procedure for completing the declaration for e-commerce goods

I. General provisions

1. This Procedure defines the rules for filling out a declaration for electronic commerce goods (hereinafter referred to as DET) in the form of an electronic document or a paper document.

2. One DET declares information about electronic commerce goods (hereinafter referred to as goods) contained in one product lot.

For the purposes of this Procedure, one commodity lot is considered:

when goods purchased by individuals are imported into the customs territory of the Eurasian Economic Union (hereinafter referred to as the Union) - goods transported on one or more common waybills from the same sender (on a common waybill) to the address of the same recipient (on a common waybill), if such goods are within the time limits, provided for in Article 110 of the Customs Code of the Eurasian Economic Union (hereinafter - Code), presented to the same customs authority at the place of arrival in the customs territory of the Union or, if the customs procedure of customs transit was applied, at the place of delivery and are in the same place of temporary storage (if the goods were placed in temporary storage);

when goods purchased by individuals are exported from the customs territory of the Union, goods are simultaneously shipped using one or more common waybills in the region of operation of the same customs authority by the same sender (using a common waybill) to the address of the same recipient (using a common waybill) located outside the customs territory The Union;

when importing goods intended for sale to individuals into the customs territory of the Union - goods transported from the same sender to the address of the same recipient across the customs territory of the Union as part of the fulfillment of obligations under one document confirming the transaction, or under a unilateral transaction, or without any transaction, if such goods are presented to one and the same person within the time limits provided for in Article 110 of the Code. to the same customs authority at the place of arrival in the customs territory of the Union or, if the customs procedure of customs transit was applied, at the place of delivery and are in the same place of temporary storage (if the goods were placed in temporary storage);

upon completion of the previously declared customs procedure of the customs warehouse in respect of goods intended for sale to individuals, placing such goods under the customs procedure for release for domestic consumption - goods purchased by individuals on electronic trading platforms and exported from the same place of storage of goods, which is a facility (premises, site) of the same electronic operator. trading, simultaneously or within 1 calendar month;

upon completion of the previously declared customs procedure of the customs warehouse in respect of goods intended for sale to individuals, placing such goods under the customs procedure of re-export - goods simultaneously shipped for export from the customs territory of the Union from one place of storage of goods, which is a facility (premises, site) of the same electronic commerce operator, in the address of the same recipient located outside the customs territory of the Union;

upon completion of the previously declared customs procedure of the customs warehouse in respect of goods intended for sale to individuals, by placing such goods under the customs procedure of the customs warehouse in accordance with subparagraph 3 of paragraph 4 of Article 3096 of the Code - goods placed by one e-commerce operator under the previous customs procedure for one or more DETS, which are under customs control in the region of operation of the same customs authority and placed under the customs procedure of a customs warehouse by one e-commerce operator;

when goods intended for sale to individuals in respect of whom the customs procedure of the customs warehouse has been completed in accordance with subparagraph 2 of paragraph 4 of Article 3096 of the Code are placed under the customs procedure of the customs warehouse., - goods transported from one e-commerce operator to another e-commerce operator, if such goods are presented within the time limits established by paragraph 1 of Article 101 of the Code to the same customs authority at the place of delivery, or located in the same place of temporary storage (if the goods were placed in temporary storage).

3. The declarant has the right to declare information about goods contained in one commodity lot in several data files submitted to the same customs authority, except for the case when goods contained in one commodity lot, by virtue of the Basic Rule of Interpretation of the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union 2 (a), are considered as components of the goods presented in an unassembled or disassembled form, and are classified in the positions of the unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (hereinafter - Customs Code of the EAEU), corresponding to a complete or completed product.

4. No more than 999 items can be declared in one data set.

5. If goods contained in the same consignment are declared for placement under different customs procedures, separate data must be submitted for each customs procedure.

6. The data in the form of an electronic document is filled in in accordance with the structure determined by the Eurasian Economic Commission.

The DET in the form of a paper document, submitted in accordance with paragraph 5 of Article 104 of the Code, is filled out on A4 sheets of paper in the form approved by the Decision of the Board of the Eurasian Economic Commission dated no.

7. When filling out the data, reference books and classifiers are used, which are part of the resources of the unified system of normative reference information of the Union, as well as reference books and classifiers used for customs purposes, formed and applied in accordance with the legislation of the Member States of the Union (hereinafter referred to as the Member States).

8. They are declared as one product.:

goods purchased by individuals of the same name (trade, commercial or other traditional names), information about which is contained in one individual consignment note or document accompanying an international postal item during its transportation, defined by an act of the Universal Postal Union (hereinafter referred to as the UPU document), assigned to the same classification code in accordance with the Customs Code of the EAEU (at the level of 6 characters);

goods intended for sale to individuals of the same name (trade, commercial or other traditional name), which are contained in one commodity lot, are assigned to the same classification code in accordance with the Customs Code of Economic Activity of the EAEU and to which the same measures of customs and tariff regulation, prohibitions and restrictions, and measures to protect the domestic market apply.

Goods intended for sale to individuals containing intellectual property objects included in the national customs register of intellectual property objects of a member State (hereinafter referred to as the customs register of intellectual property objects), in which these goods are placed under the customs procedure, and (or) the unified customs register of intellectual property objects of the Member States, are declared separately from goods that do not contain intellectual property objects included in the specified registry(s).

9. For the purposes of this Procedure, a column is understood to mean the details (details) of the DET structure in the form of an electronic document or a structural unit of the DET form in the form of a paper document, which may include subsections, columns (columns), elements. Information combined on the same basis is indicated in one column.

10. The data in the form of an electronic document may contain technical information necessary for automated data processing. Such information is generated by the information system. The composition of the specified information is determined in the structure of the data in the form of an electronic document.

Technical information is not displayed when printing a paper copy of the data in the form of an electronic document.

11. The DAT should be filled in with lowercase letters.

If the names of foreign persons, trademarks, brands, models, articles, grades, standards, etc. according to the documents use letters of the Latin alphabet, such information is indicated in the data using letters of the Latin alphabet.

12. All columns of the data, with the exception of columns "A", "C" and "D", are filled in by the person performing the customs declaration. Columns "A", "C" and "D" are filled in by the customs authority.

13. The DET in the form of a paper document is drawn up in 2 copies, one of which is intended for the customs authority to which the DET is submitted, and the other for the person carrying out the customs declaration. During the customs declaration of goods for the purpose of their export from the customs territory of the Union, a DET in the form of a paper document is drawn up in 3 copies, one of which is submitted to the customs authority located at the place of departure of the goods from the customs territory of the Union.

The DAT in the form of a paper document must be filled in using printing devices and must not contain erasures, blots, or corrections.

If, when filling out the data in the form of a paper document, there is not enough space to indicate information in the columns "General information", "Information about goods", "Information about documents", "Previous document", the lines "Total according to the transport (transportation) document" and "Total according to the declaration", such information They are indicated on the second and subsequent A4 sheets of paper, which are an integral part of the DAT in the form of a paper document.

When filling out the second and subsequent sheets of data in the form of a paper document:

all sheets (except the first one) must be numbered (the number is placed in the center of the upper margin of the sheet);

each sheet in the lower right corner is signed by the person who filled out the data sheet, and is also certified by affixing the seal of the e-commerce operator if they are carrying out customs declaration and, in accordance with the legislation of the member state, the e-commerce operator must have a seal.

Columns "B. Calculation of payments", "Information about the person who filled out the data, date", "C", "B1. Details of payment (collection)" and the "D" are located on the back of the last sheet of the DAT in the form of a paper document.

14. Information about the sender and recipient of goods is indicated in the DET in the form of an electronic document in the relevant details of the DET structure, and in the DET in the form of a paper document in separate lines in the corresponding columns of the DET and includes the following data:

a) for a legal entity (an organization that is not a legal entity) established in accordance with the legislation of a Member State:

short (abbreviated) or full name;

tax number (in accordance with paragraph 16 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure);

b) for a foreign organization:

short (abbreviated) or full name;

location (in accordance with paragraph 17 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure);

c) for a separate subdivision that is not a legal entity and acts on behalf of a legal entity (organization that is not a legal entity) established in accordance with the legislation of the Member State:

the short (abbreviated) or full name of the legal entity (organization that is not a legal entity) of which it is a separate subdivision;

the short (abbreviated) or full name of the separate division (if any);

location of a separate subdivision (in accordance with paragraph 17 of this Procedure);

the tax number of a separate subdivision (in accordance with paragraph 16 of this Procedure);

the tax number of the legal entity (organization that is not a legal entity) of which it is a separate subdivision (in accordance with paragraph 16 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure);

d) for an individual registered as an individual entrepreneur in accordance with the legislation of a Member State:

last name, first name, patronymic (if any);

place of residence (in accordance with paragraph 17 of this Procedure);

tax number (in accordance with paragraph 16 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure);

IZPI's note! Subparagraph (e) is amended by the decision of the Board of the Eurasian Economic Commission No. 49 dated 04/28/2026 (effective from 07/01/2026, but not earlier than the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated 04/11/2017, signed on 12/25/2023).

e) for a natural person of a Member State who is not an individual entrepreneur:

last name, first name, patronymic (if any);

information about the identity document (in accordance with paragraph 15 of this Procedure). In the Republic of Armenia and the Republic of Kazakhstan, information about the identity document is indicated if the person does not have a tax number.;

tax number (in accordance with paragraph 16 of this Procedure) (for the Republic of Armenia and the Republic of Kazakhstan). In the Russian Federation, information about the tax number is indicated if an individual is a payer of customs duties on goods and taxes.;

the address of delivery (dispatch) of goods according to the individual consignment note or the UPU document (the document accompanying the postal item) (in accordance with paragraph 17 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure);

f) for a foreign individual:

last name, first name, patronymic (if any);

tax number (in accordance with paragraph 16 of this Procedure) (for the Republic of Armenia and the Republic of Kazakhstan);

the delivery address of the goods according to the individual consignment note or the UPU document (the document accompanying the postal item) (in accordance with paragraph 17 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure).

15. Information about the identity document is indicated in the DET in the form of an electronic document in the relevant details of the DET structure, and in the DET in the form of a paper document separated by commas and includes the following data:

a) the country code (region or part of the country), the authorized body of which issued the identity document, in accordance with the classifier of countries of the world;

b) the document code in accordance with the classifier of types of identity documents;

c) the series (if any) and the document number (separated by a space);

d) the date of issue of the document in the format dd.mm.yyyy (day, month, calendar year).

16. A person's tax number is defined as:

a) in the Republic of Armenia - taxpayer identification number (UNN);

b) in the Republic of Belarus - the registration number of the payer (UNP) (with the exception of an individual who is not an individual entrepreneur) or the identification number of an individual (if any);

c) in the Republic of Kazakhstan, a business identification number (BIN) for an organization (branch and representative office) and an individual entrepreneur operating as a joint venture, or an individual identification number (IIN) for an individual, including for an individual entrepreneur operating as a personal entrepreneur;

d) in the Kyrgyz Republic, a taxpayer's tax identification number (INN) for a legal entity or individual entrepreneur, or a personal identification number (PIN) for an individual engaged in commercial activities on the territory of the Kyrgyz Republic and not registered as an individual entrepreneur;

e) in the Russian Federation, the taxpayer identification number (INN), and for a legal entity, the reason for registration (KPP) code (for a separate subdivision of a legal entity, the KPP assigned to the location of the separate subdivision is indicated). The code of the reason for registration (KPP) is indicated in the DET in the form of an electronic document - in the relevant details of the DET structure, and in the DET in the form of a paper document - separated by a separator "/".

17. Information about the location, place of residence, place of residence (stay) or address of delivery (dispatch) of goods is indicated in the DET in the form of an electronic document in the relevant details of the DET structure, and in the DET in the form of a paper document separated by commas and includes the following data:

a) the country code (region or part of the country) in accordance with the classifier of countries of the world;

b) the name of the administrative-territorial unit (region, region, district, etc.) (when specifying information about an individual who has permanent residence in the Kyrgyz Republic and is not an individual entrepreneur, the code of the administrative-territorial unit in accordance with the state classifier of the system of designations of administrative-territorial and territorial units (GC SOATE) - for the Kyrgyz Republic);

c) the name of the locality;

d) the name of the street (boulevard, avenue, etc.);

e) house number;

f) the number of the building (building);

g) apartment number (room, office).

18. Information about a person's contact details includes the following information:

the code of the type of means (channel) of communication in accordance with the list of types of means (channels)communications;

the identifier of the means (channel) of communication (phone number, fax, e-mail address, etc.).

Information about the contact details of the person is indicated:

in the DET in the form of an electronic document - in the relevant details of the DET structure;

in DAT, in the form of a paper document, it is written in one line (the type code of the communication medium (channel) and the identifier of the communication medium (channel) separated by a space). At the same time, information about each contact details in the DAT in the form of a paper document is indicated separated by commas.

II. The procedure for filling out the data sheet for goods purchased by an individual

19. In the column "Sender (according to the general waybill)", in accordance with paragraph 14 of this Procedure, information about the person indicated as the sender of the goods in the transport (shipping) documents (according to the general waybill) is indicated.

20. In the column "Recipient (according to the general waybill)", in accordance with paragraph 14 of this Procedure, information about the person indicated as the recipient of the goods in the transport (shipping) documents (general waybill), according to which the transportation of goods has been completed (will be completed), is indicated.

21. In the left subsection of the column "DET" (in the corresponding details of the DET structure) The abbreviation "IM" is indicated when goods purchased by individuals are imported into the customs territory of the Union, or the abbreviation "EC" is indicated when goods purchased by individuals are exported from the customs territory of the Union.

When filling out the DET in the form of an electronic document, the abbreviation "ED" is indicated in the details of the DET structure corresponding to the right subsection of the column "DET". When filling out the data in the form of a paper document, the right subsection of the column is not filled in.

22. In the "Special feature" column, during the preliminary customs declaration, the code of the special feature of the customs declaration of goods is indicated in accordance with the classifier of the special features of the customs declaration of goods.

In other cases, the column is not filled in.

23. The column "Category of goods" indicates the letter code of the category of goods purchased by individuals - "EF".

24. The column "Location of the goods" indicates information about the place where the goods are located at the time of filing the DET or will be located during the preliminary customs declaration (in the DET in the form of an electronic document - in the relevant details of the DET structure, in the DET in the form of a paper document - in separate lines):

the code of the location of the goods in accordance with the classifier of the location of the goods;

the code of the customs authority in whose region the specified location of the goods is located, in accordance with the classifier of the customs authorities of the member States of the Eurasian Economic Union;

the number of the document confirming the inclusion of the legal entity in the register of electronic commerce operators, or the registration number of the legal entity in the register of electronic commerce operators. The information is indicated if the goods are in temporary storage.;

the location of the goods in accordance with paragraph 17 of this Procedure, or the name of the railway station (if the location of the goods is located on the territory of the railway station (on access roads)), or the name of the sea (river) port (if the location of the goods is located on the territory of the sea (river) port), or the name of the air checkpoint (if the location of the goods is located on the territory of the air checkpoint). In this case, the information provided for in the fourth paragraph of this paragraph is not indicated in the column.

In the Republic of Belarus, the Republic of Kazakhstan and the Kyrgyz Republic, the column is not filled in.

25. The column "Number of sheets" is not filled in when filling out the data in the form of an electronic document. When filling out the DAT in the form of a paper document, the total number of DAT sheets is indicated in the column.

26. The column "Procedure" is filled in in respect of goods purchased by individuals placed under the customs procedure of refusal in favor of the state or the customs procedure of destruction in accordance with paragraph 5 of Article 3093 of the Code.

The column indicates the code generated according to the following scheme:

XX XX , 1 2

where:

Element 1 is a two-digit code of the claimed customs procedure in accordance with the classifier of types of customs procedures.;

element 2 is the two-digit numeric code "00".

27. The column "General information" is filled in in the following order.

The serial number of the individual consignment note or international postal item is indicated in column 1.

The number of the general invoice is indicated in column 2.

Column 3 indicates the number of the individual consignment note or the unique number of the international postal item (a unique 13-digit alphanumeric identifier of written correspondence and parcels in accordance with standard S10 of the Collection of Technical Standards of the Universal Postal Union, which is applied to each postal item).

Columns 4 and 5 indicate, respectively, information about the sender and recipient according to the individual consignment note or UPU document (in accordance with paragraph 14 of the Procedure).

28. The column "Information about goods" is filled in in the following order.

Column 6 indicates the serial number of the product, consisting of the product number according to the DET and the product number according to the individual consignment note or UPU document, separated by a separator "/".

Column 7 indicates the name (trade, commercial or other traditional name) of the product.

Column 8 indicates the product code in accordance with the Customs Code of the EAEU at the level of at least the first 6 characters.

Column 9 indicates the quantity of goods in a unit of measurement other than a kilogram, the symbol and the code of such a unit of measurement in accordance with the classifier of units of measurement and accounts of the Eurasian Economic Union.

Column 10 indicates the gross weight (kg) of the goods according to the individual consignment note or UPU document. The specified value is mathematically rounded up to 2 decimal places.

Column 11 is not being filled in.

In column 12 of the DET, in the form of an electronic document, in the relevant details of the DET structure, and in the DET, in the form of a paper document, the alphabetic currency code is indicated through the separator "/" in accordance with the currency classifier and the value of the goods in figures in accordance with the documents confirming the purchase of goods by an individual on electronic trading platforms (receipts, invoices, bank payment documents and other documents related to the purchase of such goods). The value of the product value is rounded according to mathematical rules with an accuracy of 2 decimal places. In respect of goods exported from the customs territory of the Union, column 12 is filled in if the determination of the value of such goods is provided for by the legislation of the Member State to which the DATA is submitted.

In column 13 in the DET in the form of an electronic document - in the relevant details of the DET structure, and in the DET in the form of a paper document - separated by the letter code of the currency in accordance with the currency classifier and the value of the goods in figures in the currency of the member state, to the customs authority of which the DET is submitted, on the day of registration DET. The value of the product value is rounded according to mathematical rules with an accuracy of 2 decimal places (in the Republic of Armenia - to an integer value).

Column 13 is not filled in when goods purchased by individuals are placed under the customs procedure of destruction in accordance with paragraph 5 of Article 3093 of the Code.

29. The column "Information about documents" contains information about documents confirming the purchase of goods by an individual on electronic trading platforms, and other information related to the purchase of such goods, as well as information about documents confirming compliance with prohibitions and restrictions, if such prohibitions and restrictions are subject to compliance in accordance with Article 7 of the Code, as follows I'm fine.

In column 14 in the DET in the form of an electronic document - in the relevant details of the DET structure (for each document (information) separately), and in the DET in the form of a paper document (line by line for each document (information)) - the separator "/" indicates the code of the document and information in accordance with the classifier of types of documents and information and a sign confirming the submission or non-submission of the document (including a document containing information related to the purchase of goods) when submitting the data:

"0" - the document confirming the information stated in the DET has not been submitted.;

"1" - a document confirming the information provided in the DET has been submitted.

In column 15, in the DET in the form of an electronic document - in the relevant details of the DET structure (for each document (information) separately), and in the DET in the form of a paper document (line by line for each document (information)) - in accordance with the code indicated in column 14, the following are indicated:

date in the format dd.mm.yyyy (day, month, calendar year) and the number of the document confirming the purchase of goods by an individual on electronic trading platforms (receipt, invoice, bank payment document, online order, etc.);

name of the electronic trading platform;

a link to the website page in the Internet information and telecommunications network, where an offer for the sale of goods is posted, if any;

date in the format dd.mm.yyyy (day, month, calendar year) and the number of the document confirming compliance with prohibitions and restrictions, if such prohibitions and restrictions are subject to compliance in accordance with Article 7 of the Code, as well as the validity period of the document (if the validity period is limited);

30. The column "Previous document" indicates:

the document code in accordance with the classifier of types of documents and information and the registration number of the transit declaration - in the event that the goods were placed under the customs procedure of customs transit before filing the DET, including if transport (shipping), commercial and (or) other documents were used as the transit declaration.;

the document code in accordance with the classifier of types of documents and information and the number of the document confirming the placement of goods in temporary storage, if the goods were placed in temporary storage before the filing of the DET.

This information must be indicated in the DET in the form of an electronic document in the relevant details of the DET structure, and in the DET in the form of a paper document with a dash "-".

The column is not filled in in the following cases:

preliminary customs declaration, if the DET will be submitted before the goods are imported into the customs territory of the Union;

export of goods from the customs territory of the Union.

31. The line "Total according to the transport (transportation) document" contains information on the total value in the currency of the member state to whose customs authority the data is submitted (with the exception of goods purchased by individuals placed under the customs procedure of refusal in favor of the state or the customs procedure of destruction in accordance with paragraph 5 of Article 3093 of the Code), and the general the gross weight of goods transported according to an individual consignment note or UPU document.

32. The line "Total declaration" contains information on the total value in the currency of the member state to whose customs authority the data is submitted (with the exception of goods purchased by individuals placed under the customs procedure of refusal in favor of the state or the customs procedure of destruction in accordance with paragraph 5 of Article 3093 of the Code), and the total gross weight of all goods, stated in the DET.

33. In column "B. Calculation of payments" indicates information about the calculation:

customs duties on goods;

taxes, if the legislation of the Member State, to the customs authority of which the DET is submitted, provides for the payment of such taxes;

customs duties for customs authorities performing customs operations related to the release of goods (hereinafter referred to as customs duties), if the legislation of the Member State to whose customs authority the DET is submitted provides for the payment of such customs duties and the use of DET to reflect information on their calculation and payment.;

penalties.

Information on the calculation of customs duties on goods, taxes, customs duties (hereinafter referred to in this section as payments) and penalties is indicated separately for each type of payment. In this case, the calculation of customs duties in respect of goods and taxes is carried out separately for each product in respect of which the customs duty in respect of goods, taxes, and customs duties are payable separately for each product or for each individual consignment note or UPU document, depending on the calculation procedure established by the legislation of the member state, the customs authority which is served by DET.

The column does not indicate information on the type of payment if no rate has been set for the goods for which the payment is calculated, or a zero rate has been set for this type of payment, or the obligation to pay does not arise.

In the case of a combined payment rate, which provides for the addition of ad valorem and specific components or the subtraction of one component from another, information on the calculation of such a payment is indicated in the DET in the form of an electronic document in the relevant details of the DET structure, and in the DET in the form of a paper document in 2 lines separately for each component.

When filling in the column, numeric and symbolic values are indicated without spaces.

In column 1 of the DET in the form of an electronic document - in the relevant details of the DET structure, and in the DET in the form of a paper document - through the separator "/" for the product in respect of which customs duties and taxes are calculated, the serial number of the individual consignment note or international postal item indicated in column 1 of the column "General information" DET, and the serial number of the product indicated in column 6 of the column "Information about goods" DET.

Column 2 indicates the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities.

Column 3 indicates the base for calculating the payment.

If the base for calculating the payment is expressed in monetary units, the value is indicated in units relative to which the payment rate is set, and rounded according to mathematical rules to an accuracy of 2 decimal places (in the Republic of Armenia - to an integer).

If the base for calculating the payment is expressed in a different way than in monetary units, the value is indicated in units relative to which the payment rate is set, and rounded according to mathematical rules with accuracy.:

in the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan and the Kyrgyz Republic - up to 2 decimal places. If there is no information about such a value with an accuracy of 2 decimal places, the digit "0" is placed after the decimal point in the corresponding digits. If rounding results in a value less than 0.10, and there is more accurate information about the quantity of the product in units for which the payment rate is set, the value is rounded to within 4 decimal places. If there is no information about such a value with an accuracy of 4 decimal places, the digit "0" is placed after the decimal point in the corresponding digits;

in the Russian Federation - up to 6 decimal places, regardless of the total weight of the goods, if the base for calculating the payment is expressed in units of mass, and up to 2 decimal places - in other cases. If there is no information about the value of the base for calculating the payment, expressed differently than in monetary units and units of mass, with an accuracy of 2 decimal places, the digit "0" is placed after the decimal point in the corresponding digits.

Column 4 is filled in if the base for calculating the payment is expressed in a different way than in monetary units: the unit code is indicated in accordance with the classifier of units of measurement and accounts of the Eurasian Economic Union.

Column 5 indicates the set amount of the payment rate.

Column 6 indicates the amount of the payment to be paid in the currency of the Member State to whose Customs authority the DET has been submitted. The value is mathematically rounded to 2 decimal places, and in the Republic of Armenia - to an integer value.

The line "Total according to the transport (transportation) document" indicates:

the total amount of customs duties in respect of goods, taxes and customs duties (if, in accordance with the legislation of a Member State, taxes and customs duties are calculated separately for each product) payable on one individual consignment note or UPU document;

information on the calculation of customs duties, if, in accordance with the legislation of a Member State, they are calculated in respect of all goods specified in one individual consignment note or UPU document.;

accrued amounts of penalties.

When specifying information about customs duties to be paid in respect of goods and taxes:

column 2 indicates the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities.;

columns 3 to 5 are not filled in;

Column 6 indicates the amount of payment to be paid for all the goods listed in one individual invoice or UPU document.

When specifying information on the calculation of customs duties:

column 2 indicates the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities.;

Column 3 indicates the base for calculating the payment. For the Republic of Belarus and the Russian Federation, the column is not filled in when calculating customs duties.;

column 4 indicates the code of the unit of measurement in accordance with the classifier of units of measurement and accounts of the Eurasian Economic Union used in calculating the payment, if the base for calculating the payment is expressed in a different way than in monetary units. In other cases, the column is not filled in.;

Column 5 indicates the set amount of the payment rate.;

The calculated payment amount is indicated in column 6.

When specifying information about accrued amounts of penalties:

column 2 indicates the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities.;

Column 3 indicates the amount of the payment for which penalties are charged.;

column 4 is not being filled in;

in column 5, they are indicated (in the DET in the form of an electronic document - in the relevant details of the DET structure, and in the DET in the form of a paper document - through the sign "*"):

the amount of the penalty rate is accurate to 2 decimal places, and if, in accordance with the legislation of a Member State, the penalty rate is used for calculating penalties, defined as a percentage of the established refinancing rate (key rate), the value of such a share and the amount of the refinancing rate (key rate).;

the number of days in the period for which penalties are charged;

The accrued amount of penalties is indicated in column 6.

In the "Total declaration" line:

column 2 indicates the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities.;

columns 3 to 5 are not filled in;

in column 6, for the corresponding type of payment, the amount of such payment, penalties, payable for all goods specified in the DET, is indicated.

The column is not filled in when declaring goods purchased by individuals placed under the customs procedure of refusal in favor of the state or the customs procedure of destruction in accordance with paragraph 5 of Article 3093 of the Code.

34. Column "B1. Details of payment (recovery)" contains information on the amounts of payments actually paid (collected) for all goods declared in the DET, as well as on the amounts of penalties paid (collected).

The amounts of payments and penalties are mathematically rounded to 2 decimal places, and in the Republic of Armenia - to an integer.

Information on the amounts of payments and penalties paid (collected) is indicated separately for each type of payment, penalties in the context of documents confirming (reflecting) their payment (collection) (in the Russian Federation - in the context of transactions reflected on the personal account of the person who paid these payments, penalties). When filling out the data in the form of an electronic document, the information is indicated in the relevant details of the DATA structure. When filling out the data in the form of a paper document, the information is indicated in separate lines, all elements are separated by a dash "-", spaces between elements are not allowed.

Column 1 contains information on the payment (collection) of payments and penalties, which are formed according to the following scheme:

element 1 is the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities.;

element 2 - the amount of payment paid (collected), penalties;

Element 3 is the digital currency code for payment (collection) of payments and penalties in accordance with the currency classifier.;

element 4 is the number of the document confirming the payment (collection) of the payment, penalties. In the Russian Federation, the element is not filled in.;

element 5 - in the Republic of Armenia, the Republic of Kazakhstan, the Kyrgyz Republic - the date of the document confirming the payment (recovery) of the payment, penalties, in the format dd.mm.yyyy (day, month, calendar year), in the Republic of Belarus - the date of payment (recovery) (date of performance of the obligation to pay) in the format dd.mm.yyyy (day, month, calendar year) according to the document confirming the payment (collection) of the payment, penalties. In the Russian Federation, the element is not filled in.;

Element 6 is the code of the payment method in accordance with the classifier of payment methods for customs and other payments, the collection of which is entrusted to the customs authorities. In the Russian Federation, the element is not filled in.;

Element 7 is the tax number of the person (in accordance with paragraph 16 of this Procedure) who has paid the payments, penalties or from whom the payments, penalties have been collected.

If the person who has paid the payments, penalties or from whom the payments, penalties have been collected is a foreign individual or an individual from a Member State other than the Member State to which the DET has been submitted, element 7 is not filled in (with the exception of the Russian Federation). In the Russian Federation, information about the identity document is indicated (in accordance with paragraph 15 of this Procedure).

Column 2 is not being filled in.

35. In the column "Information about the person who filled out the DET, date", information about the person who filled out the DET and the date of its filling are indicated.

If the customs declaration is carried out by an individual, the column indicates:

last name, first name, patronymic (if any) of an individual;

information about the identity document (in accordance with paragraph 15 of this Procedure);

tax number of the person (if any) (in accordance with paragraph 16 of this Procedure);

the place of residence of a natural person of a Member State or the place of residence (stay) in a Member State of a foreign natural person (in accordance with paragraph 17 of this Procedure);

contact details (in accordance with paragraph 18 of this Procedure).

If the customs declaration is carried out by an e-commerce operator, the column indicates:

the code in accordance with the classifier of types of documents and information of a document confirming the inclusion of a legal entity in the register of electronic commerce operators, or the registration number of a legal entity in the register of electronic commerce operators and the number of a document confirming the inclusion of a legal entity in the register of electronic commerce operators, or the registration number of a legal entity in the register of electronic commerce operators (in the form of in an electronic document, the information is indicated in the appropriate details, and in a digital document in the form of a paper document, separated by commas);

last name, first name, patronymic (if any) of the head or employee of the e-commerce operator who filled out the data;

information about the identity document of the head or employee of the e-commerce operator who filled out the DET (in accordance with paragraph 15 of this Procedure);

the current position of the head or employee of the e-commerce operator who filled out the DET, in accordance with the staffing table of the e-commerce operator;

the code in accordance with the classifier of types of documents and information of the document certifying the authority of the head of the e-commerce operator, if the DET is filled in by the head of the e-commerce operator, or a power of attorney to perform actions on behalf of the head of the e-commerce operator, if the DET is filled in by an employee of the e-commerce operator, the number, date and validity period (if such period is established) the corresponding document in the format dd.mm.yyyy (day, month, calendar year);

the contact details of the e-commerce operator (in accordance with paragraph 18 of this Procedure).

If the customs declaration is carried out by a customs representative who carries out the customs declaration of goods on behalf of and on behalf of individuals who are declarants of goods in accordance with paragraph 7 of Article 464 of the Code, the column indicates:

the code in accordance with the classifier of types of documents and information of the document certifying the inclusion of a person in the register of customs representatives, or the registration number of the person in the register of customs representatives, and separated by a comma, the number of the document certifying the inclusion of the person in the register of customs representatives, or the registration number of the person in the register of customs representatives (in the DET in the form of an electronic document, information is indicated in the relevant details, and in the DET in the form of a paper document - separated by commas);

last name, first name, patronymic (if any) of the head or employee of the customs representative who filled out the data;

information about the identity document of the head or employee of the customs representative who filled out the DET (in accordance with paragraph 15 of this Procedure);