Customs Declaration (ДТ)
The official electronic document filed with customs to declare imported goods, their value, classification, and applicable taxes — required for every commercial import in Russia.
In detail
In Russia and the EAEU, the customs declaration (ДТ — Декларация на Товары) is filed electronically through the EAIS TO (Unified Automated Information System of Customs) by an accredited customs broker on behalf of the importer. It contains: full description of goods, 10-digit HS code (ТН ВЭД), customs value and calculation methodology, import duties and VAT payable, permits and certificates, details of importer and foreign supplier. The declaration is filed before goods are released from the customs warehouse. Standard processing: 1–4 hours for automatic release; inspections or document requests can extend this to several days. After the 'Release Permitted' stamp, the ДТ serves as the primary accounting document for: recovering import VAT, confirming goods origin, and supporting entries in the VAT register. The ДТ should be retained for at least 5 years for post-import audit purposes.
Examples
- →ДТ №10013160/120526/3098765: 10 pallets LED lighting fixtures, HS 9405.11, customs value ₽1,200,000, duty 0%, VAT ₽240,000
Related terms
Customs Broker
A licensed professional authorized to file customs declarations and manage customs clearance on behalf of importers and exporters.
HS Code (Harmonized System Code)
The international 6-digit product classification code used worldwide to determine customs duty rates and regulatory requirements.
Customs Value
The taxable base for calculating import duties and VAT, generally equal to the CIF value of goods at the point of entry into the customs territory.
Import VAT (Russia)
Value Added Tax paid at Russian customs upon import — 20% or 10% of (customs value + import duty) — recoverable as input tax for OSNO companies.