Cargo customs declaration: how to complete, check and track the status of the customs declaration

No consignment of goods will cross the customs border of Ukraine without a properly executed package of documents, and the central place among them is occupied by the cargo customs declaration.

What is a customs declaration and why is it needed?

A customs declaration is an official document that the declarant submits to the customs authority when moving goods across the customs border of Ukraine. It records the type, quantity and value of the cargo, the declared customs regime (import, export, transit, etc.), as well as the amount of accrued customs payments.
For business, the customs declaration performs several functions at once:

• confirms the legality of the import or export of goods;
• serves as the basis for calculating customs duties, VAT and excise duties;
• is the primary document for accounting and tax accounting of foreign economic activity transactions;
• minimizes the risks of fines and additional charges due to the transparency of the process.

What data does a cargo customs declaration contain?

The customs declaration is a primary document containing several blocks of information:

1. Product data – name, quantity, weight, UKT foreign economic activity code and other basic characteristics necessary for calculating taxes.
2. Customs regime – an indication of the regime in which the goods are declared: import, export, re-export, transit, temporary import/export, etc. (from abroad under the customs declaration).
3. Financial information – invoice value in customs, invoice value of goods in the currency of the contract, customs value, as well as the calculated amount of duty, VAT and excise duty.
4. Transport data – type of transport, container and vehicle numbers, place of loading and unloading of the cargo.
5. Accompanying documents – commercial invoice, packing list, certificate of origin of the goods, if necessary – veterinary or phytosanitary certificates, as well as licenses and permits for certain categories of goods.
6. The fact of crossing the border – a note about the actual movement of goods across the customs border.

How is the VMA issued when importing goods

The VMA status is issued on the basis of the current customs legislation of Ukraine, and the procedure for filling out its column is regulated by the order of the Ministry of Finance.
The declarant himself (entrepreneur or carrier) can also draw up the declaration, but most often this is done by a customs broker – using specialized software.
The general procedure for issuing a VMA for import looks like this:

• preparation of accompanying documents;
• filling out the declaration;
• submission of the VMA to customs;
• processing the request in the queue;
• payment of customs payments;
• release of goods into free circulation.

How to check the VMA and its status

You need to check the VMA status to make sure that the declaration is actually registered in the customs system, the goods are not “stuck” in an undetermined status, and the accrued payments are correct.
To check, you will need one of the identifiers:

1. VMA number in the State Customs Service system;
2. The MRN number in MRN format is an 18-digit code assigned to the declaration after registration.

Where to check the status of the MRN

The main official tool for checking the status of the MRN is the state portal “Single Window for International Trade”, which is administered by the State Customs Service of Ukraine. The portal provides such sections and features as a personal account, an online service for checking the MRN, a tariff quotas and notifications section.
Most basic status checks on official resources are free of charge.

Typical errors when completing the MRN

Even experienced declarants occasionally encounter difficulties when filling out a cargo customs declaration.
The most common MRN errors are:

• incorrectly specified UKT ZEA code;
• discrepancies between the value of the goods on the invoice and the declared customs value;
• inconsistency of accompanying documents;
• errors in vehicle data – incorrect container or vehicle numbers;
• violation of the deadlines for submitting a declaration, in particular during preliminary or periodic declarations.
• re-submission due to a change in the exchange rate, if the declaration was not processed on the day of submission.

A thorough check of documents before submission and the involvement of a professional customs broker can help avoid these errors.

What you need to know about goods imported under the customs declaration

Goods registered under a cargo customs declaration receive the status of those legally in customs circulation in Ukraine, and are subject to a number of requirements:

1. the customs regime determines the further fate of the goods – imported goods are released for free circulation, while transit or temporarily imported goods are subject to further export within the established period.
2. The customs declaration is the basis for accounting – it is on the basis of the declaration data that the enterprise reflects transactions for accounting for international settlements, customs payments and exchange rate differences.
3. the product code in the declaration affects subsequent operations – in particular, when selling imported goods, it is important to correctly use the code that was indicated during customs clearance.
4. the goods must be accompanied by appropriate permits throughout the supply chain – this is especially true for products subject to veterinary, phytosanitary or licensing control.
5. keep a copy of the declaration and accompanying documents – they may be needed during tax audits or when selling the goods further.

Conclusion

The cargo customs declaration remains a key document in process of importing and exporting goods in Ukraine.
If the process seems complicated, a smart decision would be to contact a customs broker – this will save time and minimize the risk of errors when filling out the VMD declaration.

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