In 2026, a goods declaration is completed for a specific shipment: it records the information required for customs clearance of the goods, and the data are checked against the contract, commercial documents and shipping documents. Article 106 of the Tax Code of the RK regulates the monitoring of compliance with tax registration requirements, while Article 177 of the Tax Code of the RK regulates control over property transferred into state ownership; these provisions do not establish the contents of or procedure for completing a goods declaration (Articles 106, 177 of the Tax Code of the RK).
Goods declaration: what it is and who it concerns
A goods declaration is used for the customs clearance of goods being transported. It is important for an accountant as a document whose information must be consistent with the contract, invoice, shipping documents, packing documents and other documents relating to the relevant shipment.
When preparing the declaration, it is necessary to correctly identify the parties to the transaction and their roles. If a customs representative is involved in the clearance process, the accountant should provide them with an agreed set of documents and verify the names of the parties, the contract details, information about the consignor and consignee, as well as the details of the seller and buyer. The same person may be identified in documents in different capacities, so the roles of the parties must be determined according to the terms of the specific transaction.
The terms “commodity declaration,” “declaration of goods” and “goods import declaration” are often used as search terms or colloquial expressions. The designation “goods declaration” is used in customs clearance documents. The type of clearance and the information to be provided are determined with due regard to the direction of movement, the nature of the transaction, the intended use of the goods and the shipping documents.
What information is included in a goods declaration
The contents of the declaration are compiled from the documents for the specific shipment. Before the information is submitted, the accountant and customs clearance specialist must coordinate the following categories of data:
- information about the declarant and other parties to the shipment;
- details of the consignor, consignee, seller and buyer;
- information about transportation and transport documents;
- the name and detailed description of the goods;
- information about the origin of the goods, if supported by the shipping documents;
- countries of dispatch and destination;
- information about packaging, marking and the number of packages;
- the price of the goods and transaction currency;
- the quantity of goods and units of measurement;
- weight indicators specified in the commercial documents and shipping documents;
- terms of the transaction and delivery;
- value indicators used for customs clearance;
- details of the documents on the basis of which the information is declared.
The description of the goods must be specific and correspond to the attached documents. A general trade name alone may be insufficient to clearly identify the particular goods being transported. Depending on the type of product, the description specifies its intended use, composition, material of manufacture, model, item number, technical specifications, completeness, manufacturer and other characteristics contained in the documents.
A commodity code must not be copied from a declaration for another consignment merely because the short names match. Goods with similar names may differ in composition, intended use, technical parameters or degree of processing. The description and characteristics of the specific products stated in the contract, invoice, specification and accompanying documents must be used when preparing the information.
The value data must also be mutually consistent. The accountant should compare the price, currency, quantity, delivery terms and additional expenses against the transaction documents. If the indicators in the contract, specification, invoice and shipping documents differ, an agreed set of documents relating to the same shipment and the same consignment of goods must be used for clearance.
Rules for completing an electronic goods declaration
It is advisable to begin completing the declaration by checking the source documents and accompanying documents. The accountant or customs clearance specialist should verify:
- Whether the names and details of the parties match in the contract, invoice, specification and transport documents.
- Whether the name, description, model, item number, composition and other declared characteristics correspond to the actual goods.
- Whether the origin, price, quantity, weight, packaging and delivery terms are supported by documents.
- Whether all submitted documents relate to the same consignment of goods.
- Whether there are any discrepancies between the quantity stated in the invoice, packing list and transport document.
- Whether the transaction currency, units of measurement and value indicators have been entered correctly.
- Whether the document details are stated without abbreviations or unauthorized changes to numbers or dates.
The electronic format does not alter the contents of the source documents. Values are entered in the declaration from the transaction and shipping documents rather than reconstructed from memory or from the data of another shipment. Before submission, it is useful to perform a final reconciliation of all quantity, weight, value and identification indicators.
Search queries such as “goods declaration form” or “goods declaration — form” may create the impression that it is sufficient to download a universal form and replace the details. However, a sample only shows the general structure of the document. It does not substantiate the description, classification, value, transaction terms or other information for a new shipment.
A previously completed declaration may be used as an internal reference for the sequence in which fields are checked if the transaction is comparable. However, all information must be checked again against the current contract, invoice, specification, packing list and transport documents. Automatically copying data increases the risk of transferring the contract number, date, quantity, currency or characteristics from another consignment.
After completion, the declaration should be retained together with the set of documents for the relevant shipment, and it must be possible to link it to the specific consignment in the accounting records. The goods declaration number is copied from the registered document without abbreviations or unauthorized changes to its format. This number is convenient for reconciling the shipment, settlements, accompanying documents and accounting entries.
Correction, cancellation and retention of documents
If a discrepancy is discovered after the declaration has been submitted, merely replacing the file in the company’s internal folder is insufficient. It is necessary to record which field was completed incorrectly, which document it does not match and which supporting documents relate to the indicator being corrected. Further actions are taken in accordance with the applicable customs clearance procedure.
The accountant should retain the original set of documents, correspondence concerning the identified discrepancy and the documents issued after it was resolved. This makes it possible to reconstruct the sequence of actions and explain why the shipment information was changed. The details of the registered document relating to the relevant consignment must be used in the accounting records and internal archive.
Special attention should be paid to situations in which goods are transferred, recognized in the accounting records or used before all documentation procedures have been completed. The company’s internal documents must make it possible to match the goods, consignment, contract, invoice, transport documents and declaration. The deadlines and procedure for submitting customs documents are determined according to the procedure applicable to the transaction, not Articles 106 or 177 of the Tax Code of the RK: those articles address other matters of regulation (Articles 106, 177 of the Tax Code of the RK).
Questions and answers
Is a goods declaration an invoice or a delivery note? — No. The declaration is used for customs clearance, while a bill, invoice, delivery note and shipping documents contain the source information about the transaction and the goods. They form part of the shipment documentation but do not replace the declaration.
What information about the goods should the accountant check? — The name and detailed description, model or item number where available, origin according to supporting documents, countries of dispatch and destination, packaging, price, currency, quantity, units of measurement and weight indicators. All values must relate to the same consignment.
Where can the goods declaration number be found? — In the registered declaration relating to the specific shipment. The number must not be created independently, its format must not be changed, and a number from a document relating to another consignment must not be copied.
Can a declaration be completed using a form found online? — A sample helps illustrate the structure but does not substantiate the information for a specific transaction. The data are entered according to the contract, invoice, specification, shipping documents and other documents for the relevant shipment.
Can information be copied from a previous declaration? — The previous document may only be used as a reference for internal verification. The name, characteristics, code, quantity, value, currency and details of the parties and documents must be compared anew with the current shipment.
Do Articles 106 and 177 of the Tax Code of the RK regulate the completion of a goods declaration? — No. Article 106 concerns the monitoring of compliance with tax registration requirements, while Article 177 concerns control over the recording, storage, valuation, further use and disposal of property transferred into state ownership. These articles do not establish rules for completing a goods declaration (Articles 106, 177 of the Tax Code of the RK).
Sources
- Tax Code of the Republic of Kazakhstan, Article 106 “Monitoring Compliance with Tax Registration Requirements.”
- Tax Code of the Republic of Kazakhstan, Article 177 “Control over Compliance with the Procedure for Recording, Storage, Valuation, Further Use and Disposal of Property Transferred (Received) into State Ownership.”