Document "Import Customs Declaration" (Documents.ImportCustomsDeclaration) — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The document reflects the Cargo Customs Declaration (GTD) in accounting for the import of goods and fixed assets into the RK. It records all customs payments — import duty, special duty, VAT on imports, and customs fees — and allocates them across the nomenclature and objects of fixed assets, forming the actual cost of imported values. It supports multi-currency calculations (the currency of supply and the currency of settlements may differ). The main users are accountants and foreign economic activity specialists.

Where to find in 1C:

• Section “Tax Accounting” → “GTD for Import”;
• or “Purchases” → “GTD for Import”;
• navigation link: e1cib/list/Document.GTDImport.

2. Header Attributes and Table Parts

2.1 Header Attributes (Mandatory)

If any of the mandatory attributes are not filled in, the platform will not process the document and will issue an error “Field … is not filled in”.

2.2 Table Part “Products”

2.3 Table Part “Sections”

By the logic of the document, the section also stores amounts of duties, special duties, customs fees (in tenge and currency) and VAT amounts, which are distributed to the products/FA included in the section.

2.4 Table Part “FA” (Fixed Assets)

3. Forms

4. Key Module Procedures

From evidence by form Form.FormDocument, the following procedures and their logic have been identified (release texts of messages are quoted verbatim from configuration 3.0.68.1):

Standard (typical for this type of document) handlers that are present in the object module and form:

• ProcessingConduct — calculation and recording of movements in accounting and accumulation registers (see section 5);
• ProcessingFilling — filling in the header and table parts when entering based on receipt;
• OnCopy, BeforeSaving, OnSettingNewNumber — service handlers;
• on the form — OnChangingDocumentCurrency/OnChangingSettlementCurrency (recalculation of rates and amounts when changing currency, scenario 3.6), handlers for distributing customs payments across products (scenario 3.3).

5. Conducting and Movements

When conducting, the document generates movements in the accounting register “Standard” and in the accumulation register “GoodsOrganizationsAccounting” (cost of batches). The postings are according to the standard chart of accounts of the RK:

1. Accrual of VAT on imports

• Dr 1420 “VAT on purchased goods” — Cr 3310/3320 “Short-term payables to suppliers”
• Amount: Sections.VATAmount (calculated from customs cost at a rate of 16 %).

2. Accrual of customs (import and special) duty

• Dr 1310/1320 “Goods in stock / in transit” — Cr 3310/3320
• Amount: Sections.DutyAmount + SpecialDutyAmount.

3. Accrual of customs fee

• Dr 1310/1320 — Cr 3310/3320
• Amount: Sections.CustomsFee (in tenge) or CustomsFeeCurrency (in currency, with conversion at the rate).

4. Increase in the cost of goods (register “GoodsOrganizationsAccounting”)

• The cost of the batch increases by the amount of distributed customs payments (duty + fee + VAT, if included in the cost).

5. For fixed assets

• Dr 2410 “Fixed Assets” — Cr 3310/3320
• Amount: FA.DutyAmount + FeeAmount + VATAmount (if VAT is included in the cost of FA).

Calculations are conducted in tenge (₸); currency amounts are converted according to DocumentRate/SettlementRate considering multiplicities. Accounts 1210/6010/7010 (settlements with customers, income and cost of sales) are not involved in this document — they relate to sales documents, not to import documentation.

6. Related Objects and Input Based On

• Input Based On: the document is created based on Document.GoodsServicesReceipt (import supply) — nomenclature, quantity, amounts, and batch documents are transferred from the receipt.
• Batch Documents: each product line refers to BatchDocument — receipt, the cost of which is adjusted.
• Fixed Assets: the table part “FA” connects the GTD with the objects of Reference.FixedAssets.
• Electronic Documents: in the RK contour, import operations are accompanied by the issuance of electronic invoices (ESF) (IS ESF) and the issuance of SNF (accompanying invoices for goods); the GTD serves as the basis for reflecting offsetting VAT on imports.

Typical Work Scenarios:

1. Creating a GTD based on the receipt of goods (after receiving the invoice and goods, during customs clearance).
2. Filling in sections and calculating customs payments.
3. Distributing payment amounts across products.
4. Conducting the document and generating movements.
5. Adding products from another receipt (multiple batches in one GTD).
6. Changing the currency of settlements (if payments are made in another currency).

7. Extension Points

• Object Module — overriding ProcessingConduct (custom postings/analytics), ProcessingFilling (custom filling rules when entering based on receipt).
• Configuration Extension — adding attributes/columns (additional customs payments, foreign economic activity analytics) and subscriptions to events without removing from support.
• Forms — refinement of DocumentForm (additional buttons, custom detailing and distribution algorithms through procedures ImportGTDDetailing / ExecuteImportGTDDetailing).
• Distribution Rules — changing the algorithm for distributing customs payments across products/FA (by customs cost, weight, quantity).
• ED Integration — extending exchange with IS ESF and SNF module for auto-generating electronic documents for imports.