Customs declaration form cn 23. Customs declaration: form

In customs legislation, parcels are understood as international mail.

Currently, the Russian Federation is a member state of the Eurasian economic union(EAEU), on whose territory the same customs rules apply. The member states of the EAEU are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation.

What is MPO

The concept of IPO (or “international postal items”), used in customs legislation, is enshrined in the Customs Code of the Eurasian Economic Union (EAEU).

International postal items (IPO) - these are parcels and items of written correspondence that are objects of postal exchange in accordance with the acts of the Universal Postal Union, are accompanied by documents provided for by the acts of the Universal Postal Union, are sent outside the customs territory of the Eurasian Economic Union or are received at places (institutions) through international postal offices exchange, or transit through the customs territory of the EAEU.

Types of MPO

  • postal items in the form of written messages on a special form, sent in open form (simple, registered) (hereinafter referred to as postal cards);
  • postal items with a written message, including in the form electronic document(simple, including those sent in the form of an electronic document, registered, including those sent in the form of an electronic document, with a declared value) (hereinafter referred to as letters);
  • postal items from printed publications, manuscripts, business papers, photographs (simple, custom, with declared value) (hereinafter referred to as parcels);
  • postal items submitted in open form, with an attachment intended exclusively for the blind (simple, registered) (hereinafter referred to as secograms);
  • postal items with a commodity enclosure (ordinary, with declared value) (hereinafter referred to as parcels);
  • postal items with goods and other material assets, sent to the destination (ordinary, with declared value) (hereinafter referred to as direct mail containers).

New norms for duty-free movement of parcels to Russia

Parcels from abroad are subject to customs clearance. At the same time, customs legislation establishes limits for duty-free shipment of parcels from abroad.

Without customs declaration move:

  • aerograms;
  • letters;
  • post cards;
  • departures for the blind.

New standards for restrictions on the shipment of parcels (applied since July 2017 after the entry into force of the Customs Code of the Eurasian customs union) gradual cost reduction goods that can be imported into Russia duty free. If you exceed the permitted import limits, you will have to pay a tax in the form of customs duty.

Such standards apply to parcels sent to Russia from all foreign countries (USA, Canada, Ukraine, Western and Eastern Europe, Lithuania, Germany, France, Italy, Great Britain, China, Korea, India, Israel, Vietnam, etc.).

Parcels arriving from abroad are processed without paying customs duties:

  • during the period from 2017 to December 31, 2018 inclusive – goods whose value does not exceed the equivalent of 1000 euros, and (or) the gross weight of the goods does not exceed 31 kg when imported during a calendar month to one individual;
  • from January 1, 2019 to December 31, 2019 inclusive – goods whose value does not exceed the equivalent of 500 euros, and (or) the gross weight of the goods does not exceed 31 kg during a calendar month addressed to one individual;
  • after January 1, 2020 – goods whose value does not exceed the equivalent of 200 euros and (or) the gross weight of the MPO does not exceed 31 kg.

If the permitted import standards are exceeded, customs duties are subject to payment at a rate of 30% of their value, but not less than 4 euros per 1 kg.

The procedure for customs declaration of parcels

Goods sent to IPOs arrive at the customs territory of the EAEU and depart from such territory at places (institutions) of international postal exchange determined by the legislation of the State of the Party.

Shipping across the customs border Russian Federation MPO is carried out using the following postal documents:

  • "Customs" label CN ​​22;
  • customs declaration CN 23 and accompanying address CP 71 or package form CP 72;
  • land delivery bill CN 37 or air mail delivery bill CN 38;
  • parcel card. Ground parcels and S.A.L. CP 86 or air parcel card. Air parcels. CP 87;
  • letter bill for the exchange of CN 31 mails or letter bill of mails posted to large quantities CN 32;
  • special sheet for registered items CN 33;
  • replacement delivery note CN 46;
  • delivery note for dispatches with empty bags CN 47.

The “Customs” label CN ​​22, the customs declaration CN 23 and the accompanying address CP 71 or the blank package CP 72, filled out by the sender, are glued or attached to the MPO shell in a way that prevents their loss.

Delivery notes for dispatches CN 37, CN 38, CN 41, CN 47 are filled out by employees of international postal exchange offices.

INTERNATIONAL POSTAL EXCHANGE PLACES THAT ARE POSTAL SERVICE FACILITIES IN THE TERRITORY OF THE RUSSIAN FEDERATION

Name of place of international postal exchange

International postal exchange address

Blagoveshchensk MSC

st. Pionerskaya, 27, Blagoveshchensk, 675000

Bryansk MSC

st. Rechnaya, 1, Bryansk, 241960

Vladivostok AOPPP

st. Portovaya, 41, Artem, Primorsky Territory, 692760

Vladikavkaz post office

ave. Costa, 134, Vladikavkaz, 362000

Ekaterinburg MMPO

st. Bakhchivandzhi, 63, letter A, Ekaterinburg, 620025

Kazan logistics postal center

st. Pochtovaya, 1, Kazan International Airport, Stolbischenskoye rural settlement, Laishevsky municipal district, Republic of Tatarstan, 442624

Kaliningrad MSC

st. Zheleznodorozhnaya, 29, Kaliningrad, 236015

Peaceful MMPO

st. Lenina, 5, Mirny, Republic of Sakha (Yakutia), 678174

Moscow - Vnukovo AOPP

2-ya Reisovaya, 2a, building 1, Moscow, 119027

Moscow - Vnukovo MMPO

p. Marushkinskoye, near the village. Sharapovo, Moscow, 108809

Moscow - Domodedovo AOPP

territory of "Domodedovo Airport", Domodedovo, letter 1B1, 1B2, Moscow region, 142015

Moscow - Sheremetyevo AOPP

ow. Sheremetyevo-1 Airport, Khimki, Moscow region, 141400

Orenburg MSC

Privokzalnaya square, 1a, Orenburg, 460960

MMPO Prizheleznodorozhny post office at Kazansky railway station

Krasnoprudny lane, 7, building 1, Moscow, 107140

St. Petersburg - Pulkovo AOPPP

Pulkovo Airport, St. Petersburg, 196210

Tolmachevo MMPO

Mozzherina Avenue, building 20, Ob-2, Novosibirsk region, 633102

List of abbreviations:

  • MMPO - place of international postal exchange;
  • MSC - main sorting center;
  • AOPP - aviation department for mail transportation.

Goods sent to the Russian Federation to MPO, if it is impossible to deliver them to the addressees (their legal representatives), including in the absence of permission customs authority for the issuance of MPO, are stored in postal facilities in accordance with the Rules for the provision of postal services for a month. The storage period of IPO can be extended at the request of the sender or addressee (his legal representative).

Peculiarities of registration of IPOs arriving in Russia from abroad

By general order Dispatches, postal and accompanying documents for them, arriving at places of international postal exchange (IMPO), are presented by employees of these places to officials of the customs authority located at these places of exchange for customs control and customs clearance.

Dispatches with MPO, with the exception of dispatches with empty containers, are opened by MMPO employees in the presence of customs officials. At the same time, places of international postal exchange that use computer technology for processing MPOs register the MPOs received and subject to submission to the customs authority in the database with the mark “Subject to customs control.”

Written correspondence, literature for the blind and MPO containing goods worth less than 5,000 rubles are sent to the addressees by employees of international postal exchange offices without additional presentation to the customs authorities.

If it is determined that the parcel contains goods prohibited for movement, then the MPO containing such goods must be returned to the sender.

The purpose of goods sent to the MPO to the address of an individual is established executive customs authority based on the nature of the goods, their quantity and frequency of shipment.

The value of the parcel determines whether it is necessary to pay customs duties.

The value is accepted by the customs authority in the region of whose activity there are places of international postal exchange, based on the cost indicators indicated in the column “Value (customs)” of the CN 23 customs declaration or in the column “Declared value” in the CP 72 form, and in the case absence of this information - on the basis of the declared value indicated in the column “Declared value” of the accompanying address CP 71 when sending goods in parcels or in the column “Value (customs)” of the CN 23 customs declaration or the “Customs” label when sending goods in small packages and international express mail items, or on the envelope of a letter with declared value.

At customs clearance And customs control goods sent to MPO to individuals, intended for their personal use and subject to customs duties and taxes in accordance with the legislation of the Russian Federation, an official of the customs authority in the region of activity of which the place of international postal exchange is located, when calculating and accruing those payable customs duties, taxes uses customs receipt order(TPO) indicating in it the customs value accepted for calculating the customs duties payable, as well as the mass (weight) of goods sent to the MPO.

IPOs are issued to individuals by the postal operator in whose region of operation the IPO recipients are located, only after payment of customs duties and taxes.

What goods cannot be sent in a package?

In addition to goods that cannot be transported to Russia by any means, which include hazardous waste, special technical means, intended for secretly obtaining information, etc. (the full list of goods prohibited for import can be viewed at the link), additional restrictions have been established for parcels.

Goods prohibited for shipment to MPO include:

  • alcoholic products, ethyl alcohol, beer;
  • any types of tobacco products and smoking mixtures;
  • any types of weapons (their parts), cartridges for them (their parts), products structurally similar to civilian and service weapons;
  • radioactive materials;
  • cultural values;
  • counterfeit goods;
  • goods subject to rapid deterioration;
  • live animals, with the exception of bees, leeches, silkworms;
  • plants in any form and condition, plant seeds;
  • precious stones in any form and condition, natural diamonds, with the exception of jewelry;
  • narcotic drugs, psychotropic substances and their precursors, including in the form of medicines;
  • ozone depleting substances.

Prepared by "Personal Prava.ru"

When moving goods within foreign economic activity using IPO channels for small packages and parcels, a customs declaration of form CN 23 is filled out. The customs declaration and the documents attached to it are firmly attached to the outside of the shipment or, preferably, placed in a transparent self-adhesive envelope.

To speed up customs processing, the customs declaration is drawn up in French, English or any other language accepted in the country of destination.

For customs inspection of a shipment, the customs office of the destination country must know exactly what it contains. Therefore, the declaration must be completed completely and clearly. Otherwise, this may lead to delays in sending the item, as well as other inconveniences for the recipient. Any false or unclear declaration may result in a fine or confiscation of the item.

Included items may be subject to restrictions. Therefore, the sender should inquire about import and export possibilities (prohibitions, restrictions such as quarantine, restrictions regarding pharmaceutical products, etc.) and inquire about documents (goods invoice, certificate of origin, health certificate, license, product permit, subject to quarantine (products of animal, plant origin, food, etc.)), which may be required in the country of destination.


A commercial consignment means any product exported or imported as part of any transaction, regardless of whether it is sold for any amount or exchanged without the security of money supply.

(1) Must be submitted detailed description each item contained in the shipment (for example, “men's cotton shirts”). General statements such as “spare parts”, “samples”, “food products”, etc. are not permitted.

(2) State the quantity of each item and specify the unit of measurement used.

(3) and (4) Enter the net weight of each item (in kg) and the total weight of the item with packaging (in kg) when weighed at the post office at the time of delivery.

(5) and (6) Indicate the cost of each item and the total cost, specifying the currency (eg CHF for Swiss francs).

(7) and (8) The HS code (six-digit index) is determined according to the harmonized system of description and coding of goods developed by the International Customs Organization. The term "country of origin" refers to the country of origin of the goods (for example, the country where they were produced, manufactured or completed).


(9) Indicate the amount of tariff paid for the postal item. Please list any other fees (such as insurance fees) separately.

(10) Cross out the box or boxes indicating the category of the item.

(11) Please clarify if the investment (products of animal, plant origin, food, etc.) is subject to quarantine or other restrictions.

(12), (13) and (14) If your shipment is accompanied by a license or certificate, cross out the appropriate box and indicate the number. You must include an invoice with all commercial shipments.

(15) Your signature and date confirm your responsibility for the shipment.

If every second person sent letters and parcels across Russia, then with small packages and parcels abroad the situation is a little more complicated. It doesn’t matter whether you’re sending an item sold in your Etsy store or sending a gift to your friends.

In this article, I will talk about what you need to know before sending a package abroad (to the USA, Europe, Australia and any other country).

At first, I did not plan to write a separate article on the topic of sending parcels. After all, there are already enough similar articles on the Internet. But just the other day, a good friend of mine who opened a store on Etsy, by the way, quite recently, made her first sale. And in a panic she turned to me for help. And then I thought that if I write an article taking into account the information that a beginner needs, formatting it in stages, it will be convenient and clear. And it will calm the sender of the parcel a little.

Step 1: Find out if there are any restrictions on sending abroad

Check on the Russian Post website, on this page, to see if the item you plan to send abroad is on the list of prohibited goods.

On the same page you can see the selection and size of the package, as well as the dimensions of the items. Therefore, I will not duplicate this information here.

If everything is in order, we move on to the next stage.

Step 2: Choose a sending method

You can send items and products by letter, small package and parcel. The choice of shipping method depends on the weight of the product, dimensions, and strength.

Letter

The letter is intended for personal correspondence, sending documents, papers, magazines, postcards and other printed materials. Maximum weight - 2 kg. Maximum size- A4.

If you, for example, are a designer of postcards, brochures, pictures, then you can choose this method.

Parcel

This is a shipment that is larger in size or weight than a letter, but the same as a letter containing paper products and printed materials: books, magazines, posters.

The maximum weight of a parcel is 5 kg. The maximum sum of three dimensions (length+width+height) is 90 cm. Or the maximum length of a parcel is 60 cm.

Small package

This is a small international parcel containing unbreakable items.

Maximum weight 2 kg. As for the sizes, the maximum sum of three dimensions (length+width+height) is 90 cm. Or the maximum length of a small package is 60 cm.

If you are sending goods from Russia, then you can view the Post rates at this link (item International parcels, shipping by air). Without VAT - payment is in stamps, with VAT - in cash.

Sending small packages and parcels to stamps is cheaper than sending cash. For example, if your parcel weighs less than 100 grams, then you will pay 300 rubles in stamps for sending it, or 354 rubles if you pay in cash at the branch.

New tariffs are effective from December 3, 2018. You can read about how much it cost to send parcels and small packages in the past.

If you want to send something small and not very fragile abroad (for example, bracelets, earrings, keychains, bars of soap, a knitted sweater, etc.), then this method is the most optimal and inexpensive.

Package

This method can be used to send items with a total weight of up to 20 kg. If you need to send a heavier package, you can use EMS.

Longest side international parcel must be less than 105 cm.

The cost of sending a parcel depends on both the weight and the destination country. For example, sending a parcel of up to 1 kg to America costs 1,180 rubles (or a little cheaper, about 980 rubles, when sending with stamps). And, for example, to Germany - 1510 and 1260 rubles, respectively.

You can read more about this shipping method on the postal website. Also there you can calculate online the cost of sending a parcel, indicating its approximate weight and country.

Step 3: Package items to be shipped

Products must be packaged in such a way as to prevent damage during delivery. But you also need to take into account that employees customs service They may suspect something is wrong and open your package for inspection.

Envelopes and boxes can usually be purchased at the post office. But it’s best to do this in advance, because... on the day of sending there may not be a box or envelope of the required size and then you will have to resolve this issue in a hurry.

If you are sending items that may become deformed during transportation, such as shaped candles, vases, clay figurines, etc., you can wrap each item individually in bubble wrap. This film is sold in large construction stores.

It will also be a good idea if you weigh your products in advance - this will be useful to you at the next stage.

Step 4: Filling out the customs declaration

After you have resolved the packaging issue, you need to fill out customs declaration. Or download it all from the same Russian Post website (at the very bottom of the page), or get e e at the post office.

Addition: you can fill out the CN 23 declaration online on this resource, and then download and print it. I myself use this resource very often.

Important: the declaration is filled out in triplicate in the language accepted in the country of destination (for example, English, French, etc.). The information must be reliable and well written to avoid all sorts of misunderstandings.

Sample of filling out the CN 22 customs declaration

Sample of filling out the CN 23 customs declaration

Explanations for the CN 23 customs declaration

Both declarations contain a clause stating what kind of shipment it is. You can select, for example, Gift, Commercial Sample or Other. Parcels marked as “Gift” are often less likely to qualify.

CN23 is most often not needed for small packages.

If you want to insure your shipment, this can only be done with parcels (small packages cannot be insured). And if something happens to your shipment, the post office will reimburse you for the insurance amount.

Stage 5: Pay for the shipment and receive a tracking number

After everything is packed, decorated and signed, you pay this service and receive a check in which it will be written mail ID- a numerical combination of letters and numbers.

First, be sure to save the receipt until the recipient receives the shipment. .

In the article:

International channels postal items can be used different ways. This material will take a closer look at the CN 23 customs declaration. If any goods are transported through the IPO in the form of a parcel, then the following papers must be used:

  • Documents in the form of a waybill for submitting dispatches;
  • Registered shipping address;
  • In the case of sending or receiving small parcels - declaration form CN 23, used at customs;
  • For small parcels you also need a special “Customs” label in CN 22 format;
  • Consolidated accounts for those items that were collected in groups;

Why do you need a CN 23 customs declaration?

This declaration is needed when certain goods are transported through international postal channels that require clearance through Russian customs. This is possible if the goods are sent in special packages or parcels.

Below you can download a form and sample for filling out the CN 23 customs declaration.

All of the above accompanying papers are securely and firmly attached to the parcels or packages themselves. Securing is usually done using a special transparent tape through which the information can be read. At the same time, transparent tape protects these documents from damage, scratches, water, and so on. The customs declaration is issued on foreign language, that is, the language must match the recipient country so that foreign post offices do not encounter insurmountable difficulties during forwarding. For example, if a parcel with goods is sent to Germany, then the language of the declaration must be German.

The data entered in the CN 23 customs declaration must be concise and clear to understand. Otherwise, the parcel may be delayed indefinitely until the inaccuracies are clarified. In the worst case scenario, an incorrect declaration will lead to monetary fines or even confiscation of the goods.

The CN 23 customs declaration cannot be issued for absolutely all categories of goods. Before sending a parcel, you should look at the list of goods that are prohibited to import or, conversely, export from the territory of the Russian Federation. For example, it is prohibited to transport medicines, works of art, money, etc. across the border.

You should also take care of the documents required for shipment: a goods invoice, a certificate of origin of the goods being transported, an official confirmation of the ownership of the goods that require quarantine. In the latter case, we mean objects of animal or plant origin, goods for human consumption, and so on. The listed permissions may be required by representatives of post offices in the recipient country of this parcel. Any item sent through IGO channels and being part of a transaction is called commercial shipment.


Procedure for receiving foreign parcels

Goods that are not of a commercial nature are not subject to state duty, that is, they are necessary, first of all, for individual use and a CN 23 customs declaration has been issued for them. Also, the cost of the goods sent must be less than ten thousand rubles. Otherwise, if the price of the goods is above ten thousand rubles, a state duty will be issued equal to thirty percent of the total price of this product.

In other words, if the goods being sent cost twelve thousand rubles, then the duty is applied to the part that is in excess. In this case, it is two thousand rubles. And from 2000 rubles, thirty percent will be deducted in the form of state duty, which means in total you will pay 12,000 + 30% * (2000) = 12,600 rubles.

In case if individual receives a parcel with goods, the sender must write a statement. This application must include the following information:

  • About the sender;
  • About the documents that are accompanying in this case (including the CN 23 customs declaration);
  • As well as information about the product - name, quantity, price and purpose;

This application must be submitted to the customs office at your place of residence within fifteen days from the date of delay in shipment (this information is indicated in the notice).


How to fill out the CN 23 customs declaration correctly

The columns and fields of the customs declaration must be filled in, taking into account the following requirements:

  • The description of each forwarding object must be detailed. For example, “wool sweater.” You cannot use words that characterize a thing in general terms. That is, “sneakers”, “warm jackets” and “hats” are incorrect wording in the customs declaration.
  • The exact quantity of the goods being sent must be indicated. Next, clarify what units of measurement you used.
  • Weigh your goods at the post office on the day the parcel is sent and indicate the received data in the customs declaration. The weight must be indicated in kg, first without packaging, and then with parcel packaging.
  • The cost of the goods must also be indicated. First separately, and then in total amount. Be sure to specify the currency in which you measure the price.
  • Carefully compose a six-digit index, which is issued according to the system created by the ICO (International Customs Organization). Here it should be taken into account that the concept of country of origin implies exactly the place where the product was created, and not the place from where it is sent. In the case of a commercial shipment, you need to especially take this detail into account, since otherwise there may be delays in the goods sent.
  • Among other things, the amount of tariff that was paid for this postal item is also stated. If there are any other monetary fees (for example, product insurance), then you need to write about them in another column
  • When writing shipping categories, you just need to put a cross in the box.
  • It is also recommended to make clarification in the case when the product is subject to quarantine. This is usually possible when sending food products, goods of plant or animal origin.
  • Official confirmation, on the part of the sender, of the fact of responsibility for sending this product is the signature and the date at the very bottom.

Download the form and completed sample customs declaration CN 23

Video: filling out the CN 23 customs declaration form

Online instructions for filling out the CN23 customs declaration. The filling out procedure can be performed either at specialized services or by filling out the paperwork yourself.

Form number cn23 plays a role accompanying document for international postal shipments - a customs declaration accompanies parcels with a value above 300 SDR (special drawing rights). For less valuable items, a different customs declaration form is used.

What information is indicated in the customs declaration cn 23?

In essence, form cn 23 is a detailed inventory of the investment. It is secured with transparent tape to the shipment packaging - a box or package so that the form and the information in it are clearly readable. Filling out the details is intended for individuals and legal entities– each sender fills in his details.

  • Departure category. An indication of the nature of the content is required. The form provides the option of a gift, return of goods, commercial sample, documents and other things. Additional explanations can be provided in the explanation column.
  • The name of the items being sent. An accurate indication of their names will significantly speed up the processing of the parcel, both at the point of departure and receipt.
  • Number of goods. It must be indicated - in case of non-delivery by the sender, this fact can be easily proven, as well as possible theft of contents in transit.
  • Weight of positions. Investments are weighed before sealing the package. Their weight is indicated without taking into account the parcel container in the line with the name. The total weight of the shipment is indicated taking into account the packaging.
  • The value of each investment is reflected in the declaration if desired. When evaluating, the price of each item line by line and the entire shipment as a whole is indicated.

You can download the cn 23 customs declaration form in word.

How to fill out a customs declaration for a parcel (cn23)

On the back of the form there is detailed instructions by filling.

  • For letter designations, Latin letters and the recipient's language are used.
  • Definitions and names are as accurate as possible.
  • Unclear wording leads to the delay of the parcel at the post office until the contents are clarified or it is confiscated.
  • Corrections in the customs declaration are not allowed. When they appear, you will have to fill out a new form.
  • Compliance of the wording with the list of goods permitted for export from the territory of the Russian Federation.
  • The names of the goods sent must contain the most complete and clear wording. General names such as “components”, “spare parts”, “samples”, “food products” or “ non-food products" are unacceptable. The name should indicate the model and composition, helping to identify the product. For example, “wool pullover,” but not “pullover.”
  • Postal rates and fees. They are usually affixed by postal employees.
  • Notes This reflects information about the need for quarantine and/or phytosanitary control in relation to food, medicine and other investments that are subject to restrictions.

The sample customs declaration form presented on our website will help you fill out the form correctly the first time.

Registration of commercial shipments

There is a special box for commercial shipments. These include parcels with goods sent to the counterparty as part of the transaction, regardless of their quantity and value.

  • HS Code. This is a six-digit index in accordance with the WTO commodity coding system.
  • Country of origin. The country in which the goods were manufactured and assembled is indicated, and not from where it is sent.
  • License, certificate, invoice. If the parcel is accompanied by one or more of these documents, you need to cross out the corresponding box and enter the document number.

In the sample customs declaration, all data is filled out in accordance with modern requirements of the Russian Post. Form CN 23 is not filled out when sending parcels to Armenia. Belarus, Kazakhstan and Kyrgyzstan.