Step 1. Settings for accounting for imported goods according to customs declaration
It is necessary to configure the functionality of 1C 8.3 through the menu: Home- Settings- Functionality:
Go to bookmark Stocks and check the box imported goods. After installing it in 1C 8.3, it will be possible to keep records of consignments of imported goods according to the numbers of customs declarations. In the receipt and sale documents, the details of the customs declaration and the country of origin will be available:
To make settlements in currency, on the Settlements tab, check the Settlements in currency and c.u. box:
Step 2. How to post imported goods in 1C 8.3 Accounting
Let's enter the document Receipt of goods in 1C 8.3 indicating the number of the customs declaration and the country of origin:
The movement of the receipt document will be as follows:
On the debit of the auxiliary off-balance sheet account GTD information on the quantity of imported goods received, indicating the country of origin and the number of the customs declaration will be reflected. The balance sheet for this account will show the balances and movement of goods in the context of the customs declaration.
When selling imported goods, it is possible to control the availability of goods moved by each customs declaration:
In the program 1C 8.3 Accounting on the Taxi interface for accounting for imports from member countries of the customs union, changes were made to the chart of accounts and new documents appeared. See our video for more on this:
Step 3: How to account for imported goods as goods in transit
If during the delivery period it is necessary to account for imported goods as material assets in transit, then you can create an additional warehouse to account for such goods as a warehouse Goods are shipping:
Account 41 analytics can be configured by storage locations:
To do this, in 1C 8.3 you need to make the settings:
Click on the link Accounting for inventory and check the box Warehouses (storage places). This setting in 1C 8.3 makes it possible to enable storage location analytics and determine how accounting will be kept: only quantitative or quantitative-sum:
When the goods actually arrive, we use the following document to change the storage location:
Fill out the document:
The balance sheet for account 41 shows movements in warehouses:
Step 4. Filling out the customs declaration document for import in 1C 8.3
Enterprises that carry out direct deliveries of imported goods must reflect customs duties for the goods received. Document GTD for import in 1C 8.3 can be entered on the basis of the receipt document:
or from the Buy menu:
Let's fill out the customs declaration document for import in 1C 8.3 Accounting.
On the Main tab, specify:
- The customs authority to which we pay duties and the contract, respectively;
- According to what customs declaration number the goods arrived;
- The amount of customs duty;
- The amount of fines, if any;
- Let's put up a flag Record the deduction in the purchase book, if you need to reflect it in the Purchase Book and automatically accept VAT for deduction:
On the tab Sections of the customs declaration, enter the amount of the fee. Since the document is generated on the basis, then 1C 8.3 has already filled in certain fields: customs value, quantity, batch document and invoice value. We will enter the amount of the duty or the rate of% duty, after which 1C 8.3 will distribute the amounts automatically:
Let's pass the document. We see that customs duties are charged to the cost of goods:
To study in more detail the features of posting goods in the event that a customs declaration is indicated in the supplier's invoice, check the registration of such an invoice in the Purchase Book, study the 1C 8.3 program at a professional level with all the nuances of tax and accounting, from the correct input of documents to the formation of all basic reporting forms - we invite you to our. Learn more about the course in our video:
1. Specify in the accounting settings that accounting by series is applied:
2. We indicate in the 1C nomenclature card that this product is accounted for by series:
When you set the flag Keep records by series, the second window appears: Keep batch records by series. This feature is responsible for cost accounting by series. Learn more about how to use these batch accounting settings in a separate article.
Here I will put down only the flag Keep records by series.
2. When posting goods with the Goods and services receipt document, we will create a series for the received item. This can be done directly from the tabular part of the document:
Please note that a separate series will need to be created for each stock item. If you have already received this product with the same customs declaration number, then you should use an existing directory entry.
We create a new element. If you use the series only for accounting for customs declarations, then you only need to fill in two fields:
- GTD number
- A country
Both fields are filled in from the corresponding directories, so click on the ellipsis at the end of the field and select the value.
The name of the series is filled in automatically with the customs declaration number and the name of the country of origin.
GTE directory - just a list of GTE numbers, you will need to create a new element and write it down. The GTD number is unique - that is, 1C will not allow you to create a duplicate number.
It is customary to fill in the classifier of countries with a selection from OKSM. Then you automatically receive the international country code. If the country is already in the classifier, just select it.
In 1C programs, the customs declaration document for imports is used to reflect the customs value and customs VAT in the VAT accounting subsystem for the purchase book and to attribute customs payments to the cost of a consignment of imported goods. It is convenient to create a CCD for imports from the Receipt of goods and services by clicking the Enter button based on:
Registration of a customs declaration for imports step by step
1. In the field GTD number the number of the cargo customs declaration is indicated, according to which information must be entered. The GTD number in this field must match the GTD number specified in the series of the Goods and Services Receipt document. If the numbers do not match, then 1C will not let you carry out a customs declaration for imports.
2. In the Customs field, you must select the counterparty - the customs authority on which the customs declaration.
3. In the Deposit at customs (RUB) field, select the agreement with the customs office under which the deposit was transferred. Important! Such an agreement must have the form Other.
Contracts with the type With supplier are not suitable for settlements with customs.
4. The agreement should not be specified in the Currency deposit field if there are no foreign currency payments under the CCD, because it throws an error. If the contract is entered in this field by default, then it must be deleted.
5. CCD on imports should be carried out for all types of accounting. Flags for posting accounting are set automatically from the user's settings. But, if the user is not configured, then the absence of posting flags by types of accounting will cause document posting errors.
Important! If not all flags are set, the document will be held, but it will not be fully reflected in the accounting, which will lead to distortion of data on the cost of goods.
6. If the CCD contains amounts of customs duties and/or fines, then they must be indicated on the Main tab. You should not enter payments in rubles in the fields intended for specifying currency payments, as this will lead to errors. The names of the fields intended for entering only currency payments contain the symbols "(val)" or the symbol of the currency of the agreement specified in the "Currency deposit" field.
Important! If the contract in rubles is indicated in the "Foreign currency deposit" field, then the currency (rubles) will also be indicated for currency payments. Thus, before entering payment amounts, you need to make sure that the contracts with customs in the header are filled in correctly (fields 3 and 4).
7. By default, to indicate the customs value of goods according to the CCD, the currency from the Receipt of goods and services is put down, the exchange rate is taken on the date indicated in the header of the CCD for imports. In a normal situation, it is assumed that the date of the customs declaration document for import in 1C will correspond to the date of the real customs declaration.
8-12. It is possible to specify the course manually or select the date of the course for the calculation of fees.
To do this, go to the Prices and currency tab. This tab contains the currency and the default exchange rate on the date specified in the import CCD header.
The user can specify a different rate manually or click on the calculator icon next to the rate and select a date for the selection of the rate (usually, this is the date indicated in the GTD number).
13. The Customs value attribute specifies the customs value for calculating duties and VAT. When filling out on the basis of the Receipt of goods and services, the customs value is set equal to the value according to the invoice (that is, the value according to the document of receipt). This amount can be changed by the user, for example, in cases where transportation costs must be included in the cost of goods to calculate payments.
14. In the Rate of Duty field, the user shall indicate the rate actually applied for the CCD.
15. In the VAT rate field, the user specifies the VAT rate actually applied for the CCD.
16. Please note that if the customs declaration does not apply the calculation and payment of duties and VAT in currency, then the flags Duty in currency and VAT in currency should be cleared.
17. In the fields Duty (rubles) and VAT (rubles), the calculated values of payments are displayed. These amounts can also be adjusted by the user.
18. Below, in the tabular section, goods are filled in according to the invoice (from the Goods and services receipt document). It is necessary to allocate the amounts of customs payments to document positions in order to calculate the cost of the batch.
19. There is a standard mechanism that allocates payment amounts to all positions in proportion to the line amount. However, the distribution can be made or adjusted by the user in any ratio.
How to issue a customs declaration in 1C, consisting of several sections.
2017-04-21T11:31:49+00:00I have noticed more than once that when a novice accountant for the first time is faced with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is a stupor. A lot of numbers, in different currencies, nothing is clear.
So let's go!
So, we have 2 sheets of a real gas turbine engine (main and additional). I just cleared confidential information in them, which for educational purposes is useless to us.
You can open them on a separate page, or better yet, print them out and put them right in front of you.
Learning to read GTD
We will analyze the gas turbine engine on the basis of the rules for filling it out, which can be read, for example, here.
Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because on the main sheet you can place information about only one product.
Parsing the main sheet
Main sheet header
Pay attention to the right upper corner the main sheet of the gas turbine engine:
THEM in column No. 1 means that we have a declaration for the import of goods.
Declaration number 10702020/060513/0013422 consists of 3 parts:
- 10702020 is the code of the customs authority.
- 060513 is the date of the declaration (May 6, 2013).
- 0013422 is the serial number of the declaration.
In column No. 3, we see that we have the first (main sheet) form of two (main sheet + additional sheet).
Total declared 3 products that occupy 3 places.
Let's go a little lower:
Here we see that total customs value all 3 products is: 505 850 rubles and 58 kopecks.
The item arrived from Republic of Korea.
The currency in which payments are made is also indicated here ( USD), as well as the customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is shown here: 31.0433 ruble.
Let's check: 16 295 * 31.0433 = 505 850.58. It turned out the customs value in rubles.
Item #1 (excavator)
We go down even lower along the main sheet to the left:
Here it is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on an additional sheet.
Product Name: " Excavator hydraulic", he takes 1st place.
Moving from the product name to the right:
Item number 1 of 3.
The price of the excavator is 15 800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490 484 rubles and 14 kopecks.
Excavator taxes and fees
Going down the document:
Customs duty (code 1010) from all goods (the customs value as a whole for the customs declaration is indicated as the basis for charging) amounted to 2 000 rubles.
Duty (code 2010) for the excavator (the basis of accrual of its customs value) was 5% or 24,524 rubles and 21 kopecks.
VAT (code 5010) for an excavator (the basis of the accrual was the sum of its customs value of 490,484.14 and the amount of duty of 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.
Once again, I draw your attention to the fact that we charge duty on the customs value of goods, and VAT on (customs value + duty amount).
Parsing an additional sheet
Additional sheet header
We turn to the second (additional) sheet of the declaration.
Pay attention to the upper right corner of the additional sheet:
The number and type of the declaration completely match the values on the main sheet.
In column No. 3 we see that we have the second form (additional sheet) of 2 (main and additional sheets).
Item #2 (hammer)
We go down to the goods declared on the supplement sheet:
We have a product in front of us Hammer hydraulic, which takes 1st place.
Let's move to the right:
First of all, we see that we have 2 goods out of 3.
The price of the hammer is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).
Item #3 (Parts)
We go down below:
The second product on the additional sheet (the third one according to the customs declaration as a whole): " Parts of full swing hydraulic shovel excavator".
Let's move to the right:
This is the third item out of 3.
The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4 656 rubles and 50 kopecks(customs value).
Taxes and fees on the hammer and spare parts
We go down the additional sheet (column No. 47, calculation of payments):
Duty (code 2010) for a hammer (the basis for accruing its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.
VAT (code 5010) on the hammer (the basis of its accrual is the customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.
Let's move to the right:
VAT (code 5010) for spare parts (the basis for accruing their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.
Summing up
The customs duty amounted to 2,000 rubles on all goods.
We enter in 1C
Setting up functionality
First of all, go to the "Main" section, "Functionality" item:
Here, on the "Stocks" tab, the item "Imported goods" should be checked:
We enter the receipt of goods
We go to the section "Purchases" item "Receipt (acts, invoices)":
Let's create a new document:
As a supplier, we will now choose an arbitrary counterparty to simplify the task:
Settlements with the supplier are carried out in dollars, therefore, in the contract with us, we indicated the currency of settlements in USD:
This means that all prices in the document are filled in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not done so yet):
Please note that we have indicated the rate "Excluding VAT" everywhere. This tax will be calculated and indicated by us later in the customs declaration.
Now we rewind tabular part to the right and fill in the CCD number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular section. customs and settlement agreement with her (deposit).
The customs fee amounted to 2000 rubles, there are no fines.
Go to the tab "GTE Sections":
A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped.
In our case, the procedure for calculating customs payments for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.
For the third item, the duty is not indicated and we could put it in a separate section.
But we will do it a little differently.
At the beginning, we indicate the total percentage of duty and VAT:
These rates are automatically calculated for the total customs value, and then proportionally distributed among 3 goods:
That's right (see our final plate on the GTE), except for the third product. Manually correct its data:
In the end it will look like this:
We carry out the document.
We look at the postings
We see that customs duty and customs duties were distributed according to the cost of goods, and the input VAT was debited on 19.05.
The article will tell you how to correctly use a typical configuration in order to account for goods purchased on the territory of foreign countries. The technique is equally easy to use by both trade automation specialists and ordinary users.
Let us consider in detail the reflection of the operation of importing goods in the program “1C: Trade Management, ed. 10.3".
Creating a foreign supplier in 1C
When buying goods from foreign suppliers, there are some features when creating a counterparty and an agreement. Let's create a "Foreign Supplier" supplier in the "Counterparties" directory.
Menu: Directories - Counterparties (buyers and suppliers) - Counterparties
Add a counterparty, specify its name and set the "Supplier" flag. In addition to the "Supplier" flag, it is also desirable to put the "Non-resident" flag. In this case, the program will automatically issue documents from the supplier at the VAT rate "Without VAT":
Save the counterparty by clicking the "Save" button.
At the time of recording, the contract was automatically created for the counterparty. The contract must specify the currency, for example, Euro. Let's go to the "Accounts and agreements" tab, double-click to open the main agreement and change the currency:
Click the OK button to save and close the contract.
Currency bank account
For settlements with foreign supplier, most likely, a currency other than the ruble will be used (in our example, the Euro). It is forbidden to make payments from a ruble account in foreign currency in the program, therefore, a separate foreign currency account must be available for payment. If it is not yet in the program, then you need to add it in the "Bank accounts" directory.
It is most convenient to open a list of bank accounts from the list of organizations form by clicking on:
Menu item: Go - Bank Accounts
Placing an order with a foreign supplier
When working with a foreign supplier, you can place an order, or you can work without an order. In this import is no different from buying from a Russian supplier. Place an order with a supplier for goods.
Menu: Documents - Purchasing - Orders to suppliers
In the document, we indicate the supplier, warehouse, ordered goods and their cost. Please note that the document is drawn up in the Euro currency and the VAT rate for all goods is set to “Without VAT”.
An example of a placed order:
Important: all imported goods must have the "Keep record by series" flag. Otherwise, it will not be possible to properly process the receipt of goods at the warehouse in the future.
Receipt of goods to the warehouse
At the time of receipt of goods at the warehouse, the document "Receipt of goods and services" is created.
Menu: Documents - Procurement - Receipts of goods and services
You can issue a document manually or on the basis of an order. We will make the receipt of goods based on the order to the supplier. The document will be filled in: the supplier, goods, cost are indicated.
Additionally, in the document, you must specify the number of the customs declaration of the goods received in the series field. Each series of goods is a combination of the customs declaration number and the country of origin.
To fill in a series of goods, click on the selection button in the "Nomenclature" field and add a new element in the "Series" directory that opens. In the nomenclature series, we select the country of origin of the goods and the customs declaration number:
Note: GTD numbers are stored in the directory. Do not enter a new GTD number into the series name using the keyboard - this will cause an error. You need to go to the directory of CCD numbers, by clicking the selection button in the "Customer declaration number" attribute, and create a new number there or select one of the existing ones from the list.
The name in the series was generated automatically, you can save the series and select it in the document for the product:
Product series can be filled in immediately for all products from the document. To do this, click the "Edit" button above the products table. In the "Processing the tabular section" window that opens, select the action "Set series by customs declaration", specify the customs declaration number and country of origin:
Now the document is completely filled, you can swipe it and close it.
Enter invoice in this case not required.
Registration of customs declaration for import
For imported goods, customs clearance and customs clearance for imports are required. The database has a corresponding document reflecting the presence of a gas turbine engine.
Menu: Documents - Procurement - CCD for imports
It is most convenient to enter a document based on the receipt of goods and services, so as not to refill the supplier, warehouse and list of goods.
Based on the receipt of goods, we will create the document "Customs declaration for imports". The document must indicate the counterparty-customs and two contracts with customs: one in rubles, and the second in the currency of receipt of goods.
In the counterparty, it is not necessary to put down the flags "Buyer" or "Supplier", other mutual settlements are carried out with customs:
Agreements with customs:
Customs declaration for import:
On the tab "Sections of the customs declaration" information about goods and customs duties is indicated.
For ease of entry, the amounts can be displayed in foreign currency and in rubles - this is regulated by the flags "Customs value in rubles", "Duty in currency" and "VAT in currency".
We indicate the duty rate - 10%, the program automatically calculates the amount of duty and the amount of VAT based on the customs value:
After calculating the total duty and the amount of VAT, you need to distribute them among the goods using the "Distribute" button:
The document is completely filled, it can be held and closed.
Often, when working with imported goods, certificates of conformity are required. An additional module for printing the register of conformity certificates will help you organize convenient storage and access to printed forms of documents at any time when you need it, without sorting through a pile of documents on your shelves.
Registration of additional costs for goods
Cost of imported goods
The cost of imported goods consists of the supplier's price, customs costs and additional costs. You can estimate the cost of goods in the report "Statement of consignments of goods in warehouses".
Menu: Reports - Stocks (warehouse) - List of consignments of goods in warehouses
To find out what makes up the cost of goods, you can set up a report - add “Movement document (registrar)” to the grouping of lines.
An example of a generated report:
We see that the amounts of customs duties and fees are also included in the cost of goods.
Registration of customs declaration for imports before the receipt of goods
Sometimes there is a situation when the customs declaration for import has already been received, but the goods have not yet arrived at the warehouse. In this case, the documents are entered in the reverse order: first, the customs declaration for imports, then the receipt of goods.
This option in the program is not very convenient, since you have to enter and fill in the customs declaration for imports completely manually.
In addition, in this situation, at the time of issuing the CCD for imports, the batch document is not indicated - the receipt of goods and services (it does not exist yet), so the amounts customs duty and fees are not included in the cost of goods.
To adjust the cost of selling goods, a special document “Correction of the cost of writing off goods” is used.
Menu: Documents - Inventory (warehouse) - Adjustment of the cost of write-off of goods
The document is issued once a month.
Buyer's order for imported goods
The buyer's order for imported goods is no different from the order for other goods and is made using the "Buyer's order" document.
Menu: Documents - Sales - Customer Orders
We will place an order for the Mobil counterparty for 30 phones at a price of 5000 rubles:
Realization of imported goods
There is a small feature in the sale of imported goods - the customs declaration number and country of origin must be indicated in the sales documents. In order for this information to be displayed in printed forms, a series of goods must be filled in the sales document.
Based on the buyer's order, we will make the document "Sale of goods and services":
In some cases, the program fills in the product series automatically. For example, if this is the only product series. Therefore, the series in our document is already filled.
If automatic filling did not occur, then use the "Fill and post" button - the program will fill in the series of goods and post the document:
Let's post the invoice by clicking the "Post" button and open the printable by clicking the "Invoice" button:
IN printed form the customs declaration number and the country of origin of the goods are automatically displayed, which were indicated in the series of goods in the sale.
