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II. Making a decision on making changes to the information contained in the DT after the release of goods

8. The document evidencing the decision to amend the information contained in the declaration for goods after the release of goods is the decision to amend the information contained in the declaration for goods after the release of goods and adjust its electronic copy (Appendix No. 1 to the Instruction ) (hereinafter referred to as the Solution). The procedure for the formation and filling of the Decision is given in Appendix No. 2 to the Instruction.

9. If changes to the DT are made at the initiative of a structural subdivision of the RTU or a structural subdivision of the Federal Customs Service of Russia, a written instruction is sent to the customs office in the region of activity of which the customs clearance of goods (hereinafter referred to as customs) is made to amend the DT and to correct its electronic copy ( hereinafter - the order). Copies of documents substantiating the need for changes are attached to the order. When an instruction is received by the customs, the structural unit of the customs, in the direction of which the instruction was received, prepares a draft Decision within one working day and sends it for approval to other structural units of the customs according to the List of columns of the declaration for goods, the adjustment of which is subject to agreement with the structural units of the customs ( Appendix No. 3 to the Instruction) (hereinafter - the List of structural divisions).

10. If changes are made to the DT at the initiative of a structural subdivision of customs, this structural subdivision independently forms and sends the Decision for approval to the relevant structural subdivisions of customs. Documents substantiating the need for amendments are attached to the Decision.

11. If changes are made to the DT at the initiative of the customs post, with the exception of the case specified in paragraph 19 of the Instruction, the authorized official of the customs post forms the Decision and sends it to the customs for approval by the structural units responsible according to the List of structural units. If the changes being made do not require coordination with the structural subdivisions of the customs office, the Decision formed by the customs post is sent for approval to the head of the customs office or a person authorized by him.

12. Each structural subdivision of customs, which has received the Decision for approval, checks the submitted documents. When agreeing on the proposed changes in the DT after the release of goods, the head of the structural unit of the customs or a person authorized by him, puts down in the Decision the date of approval of the decision and certifies it with his signature.

13. The term for the approval of the Decision by the structural subdivision of the customs should not exceed 3 working days (one working day in the case provided for in paragraph 9 of the Instruction). If the structural subdivision of the customs office needs additional documents and information to make a decision, then the term for approval by the structural subdivision of the customs office of the Decision may be extended for the period necessary to receive the specified documents and information in accordance with Article 363 of the Code.

14. If in the process of approving the Decision it is established by an authorized official of the customs value control department of the customs house that the introduction of changes in the DT requires the control of the customs value of goods, then the specified official in the Decision shall make an entry on the need to control the customs value after the release of goods. When carrying out customs value control, the Solution is located in the customs value control department of the customs office. If, as a result of the customs value control, the customs authority decides to adjust the customs value of goods, then after the customs value is adjusted in accordance with the established procedure, an authorized official of the customs value control department of the customs office puts a mark on the customs value adjustment in the decision, after which this decision is returned to the structural unit that formed it. In other cases, an authorized official of the customs value control department of the customs house shall make an entry in the Decision on the completion of the customs value control and on the decision made on the customs value. After that, the Decision is transferred to another structural unit of the customs according to the List of structural units for further approval. Attention! Clause 15 has been amended, see Order of the Federal Customs Service of the Russian Federation No. 1501 dated July 25, 2012 New version of clause 15:

15. Coordination of the adjustment of the value of goods exported (exported) from the territory of the Russian Federation declared in column 22 of the DT "Currency and total amount on the account" in the direction of its reduction is carried out by the currency control unit of the customs. The old version of clause 15: 15. Coordination of the adjustment declared in column 22 of the DT “Currency and total amount of the account” of the value of goods exported (exported) from the territory of the Russian Federation in the direction of its reduction is carried out by the department of currency control of customs only on the basis of an act of verifying compliance by participants with foreign economic activities of the currency legislation of the Russian Federation and acts of currency regulation bodies confirming the absence of violations of the currency legislation of the Russian Federation, except for cases of detection of technical errors or when the terms of a foreign trade agreement (contract) do not establish fixed prices, but only determine the conditions for the formation of the final price of goods (taking into account exchange quotations on the relevant date, according to the price calculation formula, etc.).

16. After coordination in the structural subdivisions of the customs, the decision within one working day is sent to the head of the customs or to a person authorized by him.

17. After approval by the head of customs, it is transferred to the customs post to make changes to the DT and correct its electronic copy in accordance with Chapter III of the Instruction. The term for receipt of the Decision at the customs post should not exceed 3 working days from the date of its signing by the head of customs. If, in accordance with the procedure for storing completed customs documents in the archive of the customs authority, the DT with the documents attached to it is stored in the customs archive, then the entire set of documents is sent to the customs post along with the Decision to amend the DT. In customs authorities equipped with CASTO “AIST-RT21”, a copy of the Decision, simultaneously with the direction of the Decision to the customs post, is transferred to the information and technical unit (ITP) of the customs to provide access to adjustments in the system of customs clearance and customs control (STO) by an authorized official customs post.

18. If the decision is not approved by the head of customs, it, depending on the reasons for such a decision, is sent either to the structural unit of the customs that formed it, for revision, or for transfer to the subdivision (department, group) of documentation support (ODS) of customs to ensure it storage in the prescribed manner together with a copy of the DT remaining in the customs authority. In the latter case, no changes are made to the DT and the electronic copy of the DT is not corrected.

19. If technical errors are detected in the DT, the decision to make changes to the DT and correct its electronic copy is entitled to be made by the head of the customs post. In this case, the official of the customs post, who has identified a technical error, draws up a Decision, which is signed by the head of the customs post.

20. If the customs post is equipped with CASTO "AIST-RT21", then a service note is sent to the customs ITP with a request to provide access to the correction of the electronic copy of the DT in the service station.

21. If, in accordance with the established procedure for storing completed customs documents, the DT with the documents attached to it is stored in the customs archive, the customs post requests a set of documents to amend the information contained in the DT. This paragraph of the Instruction does not apply if only the correction of the electronic copy of the DT is required.

III. Making changes to the information contained in the declaration for goods after the release of goods and correcting its electronic copy

22. Correction of the electronic copy of the DT is carried out within one working day from the moment the Decision is received at the customs post.

23. After the decision is received at the customs post from the customs office or in case of receipt of a written decision of the head of the customs post, an authorized official of the customs post adjusts the electronic copy of the DT in the service station and enters into the electronic copy of the DT information about the number of the Decision, the date and time of the adjustment, as well as their initials, surname and number of personal numbered seal (LNP).

24. After the formation of an electronic copy of the amended DT, an authorized official of the customs post fills in the form for adjusting the customs declaration (hereinafter referred to as the Adjustment Form).

The following are transferred from the DT to the appropriate columns of the Adjustment Form: the registration number of the DT, information about the declarant and the serial number of the goods, information about which is changed and (or) supplemented. Changed and (or) supplemented information is entered in the appropriate columns of the adjustment form in accordance with the Instruction on the procedure for filling out a declaration for goods and a transit declaration approved by order of the Federal Customs Service of Russia dated September 4, 2007 No. 1057 “On approval of the Instruction on the procedure for filling out a declaration for goods and transit declaration” (registered by the Ministry of Justice of Russia on September 26, 2007, reg. No. 10183) as amended by orders of the Federal Customs Service of Russia dated September 10, 2008 No. 1114 (registered by the Ministry of Justice of Russia on September 26, 2008, reg. No. 12349), dated September 22, 2008 No. 1157 (registered by the Ministry of Justice of Russia on September 26, 2008, reg. No. 12350), dated December 25, 2008 No. 1670 (registered by the Ministry of Justice of Russia on 11.02.2009, reg. No. 13298), dated February 3, 2010 No. 172 (registered by the Ministry of Justice of Russia on March 18 .2010, reg. No. 16648) (hereinafter referred to as the Instruction on the procedure for filling out the DT).

If a decision is made to amend the information contained in column 31 of the DT “Packages and description of goods” (except for cases of technical errors), all unchanged information about the goods and packages declared by the declarant in the column 31 DT in accordance with the Instructions on the procedure for filling in DT. When making changes to the information declared in box 18 “Identification and country of registration of the vehicle at departure / arrival”, box 21 “Identification and country of registration of the active vehicle at the border” or in box 44 “Add. Information/Introduction Documents/Certificates and Permits” DT, all unchanged information declared by the declarant in the indicated columns in accordance with the Instruction on the procedure for filling out the DT is also transferred to the appropriate columns of the Adjustment Form.

In cases where a change in the information declared in the DT affects the amount of calculated and (or) payable customs duties, column “B” “Details of calculation” and column 47 “Calculation of payments” of the Adjustment Form are filled out as follows: column 47 “Calculation of payments ”: columns “Type”, “Basis of accrual”, “Rate”, “Amount”, “SP” are filled in in accordance with the Instructions on the procedure for filling out DT; in the column “Previous amount” indicate the amounts of each type of payment previously declared in the DT or indicated in CCC-1 (CCC-2), if the customs value of the goods was previously adjusted; in the line “Total amount to be collected (refunded), rub.” indicate the amount of values obtained from the difference in the values of the columns “Amount” and “Previous amount” (with the “-” sign - in case of downward adjustment of customs payments, with the “+” sign - in case of upward adjustment of customs payments); column “B” “Counting details”: the column “Type” is filled in in accordance with the Instruction on the procedure for filling out the DT; in the column "Amount" indicate in the currency of the Russian Federation the amount of each type of payment payable, taking into account the changes made to the DT; in the column “Previous amount” indicate the amounts of each type of payment indicated in the column “Amount” in column “B” of the DT or indicated in column 47 of CCC-1 (CCC-2) “Calculation of payments”, if the customs value of the goods was previously adjusted; in the column “Changes” indicate the difference in the values indicated in the columns “Amount” and “Previous amount”; in the line “Total amount to be returned (collected), rub.” indicate the amount of actually recovered or actually returned customs payments. The authorized official of the customs post in column “C” of the Correction Form “Departure Authority” makes a note about the amendments to the DT in the form of an entry: “Columns have been adjusted: ______. Decision No. ______” indicating the serial number of the goods and the numbers of the columns in which the changes were made. In column "C" of all sheets of the Adjustment Form, the date, signature, and also the LNP are affixed. If changes are made only to the electronic copy of the DT (in the fields that are not available on the paper carrier of the DT), the DT Correction Form is not filled out.

25. The modified electronic copy of the DT is processed by standard software, transferred to higher customs authorities in accordance with the established procedure for transferring electronic copies of the DT. At the same time, previous versions of the electronic copy of the DT are not deleted from the database.

26. In cases where a change in the information declared in the DT affects the amount of calculated and (or) payable customs payments, the Decision and the Adjustment Form, together with a set of documents, are transferred to the customs payments department of the customs office to monitor the correctness of the calculation and completeness of payment of customs payments in accordance with the established procedure, taking into account the specifics provided for in Chapter IV of the Instruction.

27. In other cases, as well as after the customs payments department of the customs office has carried out control over the correctness of the calculation of customs payments, the Decision and the Adjustment Form, together with a set of documents, are transferred to an authorized customs official who controls the adjustment of electronic copies of the DT, which, using standard software, makes a selection from database of the modified DT and its comparison with the previous version of the DT, as well as with the information contained in the Decision. If the information in the Decision coincides with the information generated by automatically comparing two adjacent versions of the DT, the authorized customs official in charge of correcting electronic copies of the DT fills in column 9 of the Decision.

28. The decision, the Correction Form, together with a set of documents, are transferred to the ODO of the customs or to an authorized official of the customs post, are included in the inventory of documents attached to the DT, and are stored together with the first copy of the DT in the archive in accordance with the established procedure.

29. If, as a result of reconciliation of data in accordance with paragraph 27 of the Instructions, an authorized customs official in charge of adjusting the electronic copies of the DT reveals inconsistencies between the information in the Decision and the information in the corrected electronic copy of the DT (except for cases when, during the time of agreeing the Decision, there may be amendments were made to the DT on the basis of a regulatory legal act of the Federal Customs Service of Russia, which provides for making changes to the information contained in the DT, after the release of goods, filling out special forms of forms for adjusting the customs value and customs payments (KTS-1, KTS-2) or on the basis of a requirement for technical adjustment formed by TsITTU), the authorized official who controls the adjustment of electronic copies of the DT sends a memorandum addressed to the head of customs on the identified discrepancies. The actions provided for in paragraph 28 of the Instruction are not performed until the customs post eliminates the identified inconsistencies, retransmits the Decision to the authorized customs official in charge of adjusting the electronic copies of the DT, and transfers the electronic copy of the DT in the internal format to higher customs authorities in accordance with the established procedure for transferring electronic copies DT.

30. If changes to the customs declaration were made at the initiative of a structural subdivision of the RTU or a structural division of the FCS of Russia, within 7 working days the customs office in the region of activity of which customs clearance of goods was carried out informs in an arbitrary written form the higher customs authority that initiated the introduction of changes to the customs declaration, on the execution of the order with a copy of the Decision attached.

31. In cases where the introduction of changes in the DT was initiated by the structural subdivisions of the RTU, customs, customs post and these changes affected the cost of goods exported (exported) from the customs territory of the Russian Federation, declared in column 22 of the DT "Currency and total amount of the account", in the direction of its reduction, except for the detection of technical errors or when the terms of the foreign trade agreement (contract) do not establish fixed prices, but only determine the conditions for the formation of the final price of goods, taking into account exchange quotations on the relevant date, copies of the Decision and documents justifying the introduction of changes are sent to Department of trade restrictions, currency and export control of the Federal Customs Service of Russia. - the item is excluded, see the order of the Federal Customs Service of the Russian Federation No. 1501 dated 07/25/2012

IV. Features of the control of the correctness of calculation and completeness of payment of customs payments

32. After the Customs Department receives the Decision and the Adjustment Form together with the set of documents, the Customs Payments Department checks the correctness of the calculation of customs payments.

33. Upon completion of the verification of the correctness of the calculation of customs payments, the Decision and the Correction Form, together with a set of documents, are transferred to the authorized customs official who controls the correction of electronic copies of the DT, to perform the subsequent actions provided for in paragraphs 27-28 of the Instruction.

34. In cases where the introduction of changes in the information declared in the DT affects the amount of customs payments payable, an authorized official of the customs payments department of the customs office, upon completion of checking the correctness of the calculation of customs payments, forms a demand for payment of customs payments or a letter to the payer about the amounts of overpaid or overcharged customs duties. The collection and return of customs payments shall be carried out in accordance with the procedure established by the customs legislation of the Russian Federation.

35. After collecting or refunding customs payments, in order to complete the amendments to the DT, the customs payments department of the customs requests a set of documents from the customs archive, including the Decision and the Correction Form, as well as access to the correction of the electronic copy of the DT in the STO in the Customs ITP.

36. After receiving a set of documents and access to carry out the adjustment of the electronic copy of the DT in the STO by an authorized official of the customs payments department of the customs office, in the column “Number and date of the payment order” column “B” of the Adjustment Form and in the electronic copy of the DT, information about payment documents confirming payment (collection) of customs payments, or the amounts written off according to payment documents are brought into line on the basis of a decision on the return (offset) of customs payments, and column 10 of the decision is also filled in.

37. After entering information into the DT in accordance with paragraph 36 of the Instruction and correcting its electronic copy: for customs equipped with CASTO "AIST-RT21", - an authorized customs officer within one working day ensures the transfer of an electronic copy of the DT in the internal format to higher customs authorities in accordance with the established procedure for the transfer of electronic copies of DT; for customs offices fully equipped with AIS “AIST-M”1, an authorized customs official together with an authorized official of the customs post ensure the processing and storage of all necessary information in the database of the customs post, followed by the mandatory transfer of an electronic copy of the customs document in an internal format to higher customs authorities in accordance with the established procedure for the transfer of electronic copies of DT; for customs offices not fully equipped with AIS "AIST-M"2, an authorized customs official within one working day transfers to the customs post a corrected electronic copy of the DT in the internal format for saving in the database and subsequent mandatory transfer to higher customs authorities in accordance with the established the order of transfer of electronic copies of DT. 1 At the customs level, the AIS “AIST-M” was deployed as part of the APS “Administration”, the APS “Operational Informing” and the CPS “Inspector OTO” from the APS “Customs Clearance”. At the level of subordinate customs posts, the AIS “AIST-M” was deployed as part of the APS “Administration”, the APS “Operational Informing” and the APS “Customs Clearance”. Organized information interaction between the software AIS "AIST-M" customs level and the level of the customs post. 2 At the customs level, only the CPS “Inspector OTO” from the APS “Customs clearance” is deployed; at the level of the customs post, only the CPS “Inspector OTO” is deployed; due to technical reasons, it is impossible to organize information interaction between the AIS “AIST-M” software at the customs level and the customs post level. The database of the customs post should contain the latest current version of the electronic copy of the DT, taking into account the changes made by an authorized official of the customs payments department of the customs.

38. The decision and the Adjustment Form, together with a set of documents, are transferred to an authorized customs official who controls the adjustment of electronic copies of the DT, who, using standard software, selects the modified DT from the database and compares it with the previous version of the DT, as well as with information, contained in the decision. In case of coincidence of information in the Decision and information generated by automatic comparison of two adjacent versions of the DT, the authorized official fills in column 11 of the Decision. Further, the actions provided for in paragraph 28 of the Instruction are carried out.

39. If, as a result of reconciliation of data in accordance with paragraph 38 of the Instructions, an authorized customs official in charge of correcting electronic copies of the DT reveals inconsistencies between the information in the Decision and the information in the corrected electronic copy of the DT (except for cases when during the time of collection or return customs payments, changes can be made to the DT on the basis of a regulatory legal act of the Federal Customs Service of Russia, which provides for making changes to the information contained in the DT, after the release of goods, filling out special forms for adjusting the customs value and customs payments (KTS-1, KTS-2) or on the basis of the requirement for technical adjustment formed by CITTU), then the authorized official sends a memorandum to the head of customs about the identified discrepancies. Actions under paragraph 28 of the Instructions are not performed until the identified inconsistencies are eliminated, the Decision is retransmitted to the authorized customs official who controls the correction of electronic copies of the DT, and the corrected electronic copy of the DT is uploaded in the internal format to the database of the customs authority.

40. In the event that the introduction of changes in the information declared in the DT entails the need to adjust the reporting forms established by the legal acts of the Federal Customs Service of Russia on the volumes of benefits provided, such an adjustment is carried out: at the stage of monitoring the correctness of calculating the amounts of customs payments, declared in the DT does not affect the amount of customs payments payable; after the actual collection or return of customs payments, if the introduction of changes in the information declared in the DT affects the amount of customs payments payable.

Head of the Main Department for the Organization of Customs Clearance and Customs Control D.V. Nekrasov

Application No. 3

to the Instruction on the actions of customs officials when making changes to the information contained in the declaration for goods after the release of goods and adjusting its electronic copy

Column number	Name of the structural unit of customs
1	OTP, OTPiTK, OTOiEC
2	OPSUR, OTPITO, OTO&EC, OTP, OTC
3	OTPiTK
4	OTOiEK, OTPiTK, OKTC, OTP
5	OTNiPT, OTP, OTPiTK
6	OTNiPT, OTOiEK, OTP, OTPiTK
7	OTPiTK
8	OPSUR, OTOiEK, OTPiTK, OTP, OTS
9	OPSUR, OBK, OTP, OTPiTK
10	OTPiTK
11	OTP, OTPiTK
12	OKTS, OTP
13	OTPiTK
14	OTPiTK, OTOiEK, OTP, OPSUR
15	OTNiPT, OTOiEK, OPSUR, OTPiTK, OTP
16	OTNiPT, OTOiEC, OTP
17	OTNiPT, OTOiEK, OPSUR, OTPiTK
18	OKTT, OTOiEK, OPSUR, OTPiTK
19	OTPiTK
20	OKTS, OPSUR
21	OKTT, OTOiEK, OPSUR, OTPiTK
22	HVAC, OKTS, OTP
23	OKTS, OTP
24	OTPiTK
25	OTOiEK, OKTT, OTPiTK
26	OTOiEK, OKTT, OTPiTK
27	OTPiTK
28	HVAC
29	OPSUR, OTPiTK
30	OTPiTK
31	OTNiPT, OTOiEK, OKTS, OTP, OPSUR, OTPiTK
32	OTNiPT, OTP, OTPiTK
33	OTNiPT, OTOiEK, OPSUR, OKTS, OTP
34	OTNiPT, OTOiEK, OPSUR, OKTS, OTP
35	OTPiTK, OPSUR, OTP, OTS
36	OTNiPT, OTP
37	OTPiTK, OTOiEK, OTReg (information regarding the application of customs regimes designated by codes 21,23,31, 52.53 and 61, 71.72), OTP, OTS
38	OPSUR, OTOiEK, OKTS, OTP, OTPiTK, OTS
39	OTEC, OTP
40	OTP, OTPiTK
41	OTPiTK, OTS
42	OKTS, OTP, HVAC
43	OKTS
44	OPSUR (information numbered 1.6), OTOiEK (information numbered 1.6, as well as code 4031.4032), OTNiPT (information numbered 2,5,6,7 regarding the classification of goods and country of origin), OKTT ( information under the number 2), OVK and OKTS (information under the numbers 3.4), OTReg (information under the number 9 regarding the application of customs regimes indicated by codes 21,23,31,52,53 and 61), OTP (information under the number 7), OTKDRM (information under number 6), OTPiTK
45	OKTS, OTP
46	OPSUR, UTS
47	OTP
48	OTP
49	OTPiTK
50	OTPiTK
51	OTPiTK
52	OTP
53	OTP
54	OTPiTK, OPSUR, OTP
BUT	OTRezh (information concerning the application of customs regimes designated by codes 21,23,31,52,53 and 61), OTPiTK
V	OTP
FROM	OPSUR (information on the application of the risk management system), OTPiTK (information on the terms of customs clearance), OTP (information on the numbers of payment documents)
E	OTNiPT (information on the classification of goods), OTP (payment of periodic payments for temporary import), OPSUR (information on the application of the risk management system)
D	OTPiTK, OPSUR, OTOiEK, OTP

Abbreviations used in Appendix No. 3:

OTP - department of customs payments

OTPiTK - department of customs procedures and customs control

OTEC - Department of Trade Restrictions and Export Control

OPSUR - department of application of the risk management system

UTS - Department of Customs Statistics

OVK - currency control department

OKTS - customs value control department

OTNIPT - Department of Commodity Nomenclature and Origin of Goods

OKTT - customs transit control department

OTRez - department of customs regimes

OTKDRM - department of customs control over fissile and radioactive materials