Declarant - an individual or legal entity accompanying goods, products when crossing the border. He deals with all issues related to declarations, obtaining customs services, making payments and duties,
The economic situation in our country forces business representatives engaged in foreign trade to reduce their expenses. The same applies to customs declaration. To achieve their goals and optimize the work of the enterprise, a customs declarant is accepted into the state.
Declarant: description of the profession
This is a specialist who organizes interaction with customs control points. He declares goods, prepares and submits documents to the relevant authorities. It can be a citizen of Russia, as well as:
- a carrier from other states upon a transit declaration;
- a foreign citizen with customs privileges;
- a foreign organization with a representative office in Russia;
- a person who transports goods for personal use and not for business.
The declarant helps to resolve the situation regarding the disposal of goods at the border of the Russian Federation. Its role is played not only by individuals, but also by legal entities (organizations that produce their own declaration, firms acting as an intermediary), the state.
Depending on the type of required documents, they act in this role:
- ordinary citizens declaring income from the transaction, transporting vehicles;
- deputies;
- civil servants;
- individual entrepreneurs.
In the conditions of functioning of various companies, the tasks of the declarant accountant, heads of laboratories, chief engineers, managers or heads of the sales department, labor protection specialists solve the problems of the declarant.
Broker or declarant: differences
The declarant is often confused with a customs broker. However, according to the Labor Code of the Russian Federation, the latter performs customs operations on behalf of interested parties on their behalf. It can only be a registered Russian legal entity with a certificate of inclusion in the Register of Customs Representatives.
Declarant - an employee of the company or the company itself, which has received a license to transport goods. Broker is an employee of another intermediary organization. This is the main difference between these two concepts.
The rights and obligations of the declarant
When declaring customs or when performing other operations with cargo at the border, a person has the right:
- inspect, measure, carry out cargo operations with objects under customs control;
- take samples of transported objects upon receipt of written permission from customs officials;
- be present during customs inspection, inspection;
- get acquainted with the results of the analysis of samples and samples;
- work with electronic document management;
- appeal against decisions and actions of customs authorities or officials.
When checking the characteristics of the object, a visual inspection, weighing and other actions are carried out that help to correctly calculate payments at customs, make payments in a timely manner. The check is carried out before drawing up and submitting the declaration
If necessary, a specialist can involve experts to clarify the details of the cargo being transported, and act in accordance with the legislative documents of our country. A professional has the right to independently choose the form of filing official papers. It can be either a personal appeal or an electronic format.
Responsibilities include filing a customs declaration. It is completed in accordance with all government regulations. The specialist is engaged in the selection and assignment of ETN VED codes, works through the previously assigned codes, prepares a full package of documents for customs clearance of the cargo.
The duties of a professional also include the formation of responses to requests from customs, communication with suppliers and the calculation of payments. If necessary, it is possible to timely correct data, monitor changes in legislation. Sometimes, within the framework of the enterprise, additional functions are assigned to the specialist, for example, the creation and filling of a technical library.
The listed responsibilities are exhaustive. The declarant can perform all other functions if he additionally possesses the status of another participant in customs and legal relations.
What documents does the declarant work with?
The main working document is the customs declaration. It is filled out in writing or electronically according to all the rules. After its registration, the declarant transfers it to the customs post.
In addition, the specialist is responsible for filling out the transport forms required to obtain a transportation permit. If necessary, the specialist submits to the state body an application for transfer, for an increase in the period and storage. The employee is responsible for the timely payment of receipts, for their redemption and notification of the state. bodies on payment.
Requirements
A person with Russian citizenship or a resident of our country can become a declarant. Requirements include:
- the presence of a secondary technical or higher education (the best option in the field of customs or jurisprudence);
- work experience related to the declaration of goods;
- knowledge of the basic rules of coding and interpretation of goods;
- possession of information from customs legislation;
- knowledge of specialized programs, possession of electronic document management skills.
Employers often impose additional requirements on job seekers. These include good knowledge of the English language and communication skills.
If the relevant skills are not enough, you can get training for a profession in licensed training centers. Courses can be full-time or part-time. Graduates must pass final certification. Upon successful passing, they receive a certificate of a training center and a certificate of a specialist in customs operations of the Federal Customs Service.
The course includes the study of classifiers and lists, rules for determining codes and filling out a declaration, the system of customs authorities and relevant legislation. When choosing a training center, pay attention: the program must comply with the parameters prescribed in the order of the Federal Customs Service No. 2605 of 2015-21-12. It contains a list of exam questions, a description of the main topics required for study.
To issue a qualification certificate of the FCS, you must submit an application, a copy of your passport, a document of education to the regional customs office within 30 days before the start of the examinations. If a copy of the latter is submitted, it must be certified in accordance with the established procedure. A customs specialist must undergo retraining every two years after qualification.
A responsibility
For non-compliance with the requirements of customs operations and procedures, declarants are brought to administrative or criminal liability. If we are talking about an individual, then he can be brought to administrative responsibility for non-declaration or inaccurate provision of information about the goods. Criminal - for evasion of customs payments, smuggling of potent substances, explosive devices, radiation sources and other dangerous items.
When declaring products, inspection authorities most often face such problems as production without declaring, deceiving buyers, non-compliance with product safety requirements or product labeling. The type of sanctions applied depends on the severity of the offense. A fine can be issued to an individual or official, organization or entrepreneur.
In addition, the declarant-carrier during customs transit is responsible for meeting the deadlines, route, safety of the transported items.
