Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The goods from China have arrived at the warehouse, and you have already recorded the receipt. Today, a declaration arrived from the broker: the customs value is higher than your contract price, plus a 5% duty, customs fee, and import VAT on a substantial amount. The question is — how to allocate all this to the cost of the goods and how to handle the VAT so that it can later be credited. This is exactly why the "Customs Declaration for Import" is opened. The document is not about the purchase itself — it is about customs payments and their allocation across the nomenclature.
1. Purpose
The "Customs Declaration for Import" document records the data of the cargo customs declaration when importing goods from non-EAEU countries (third countries). It calculates customs duties and fees, includes them in the cost of the goods, and places the import VAT in the account for reimbursement. This is a separate document — it is entered subsequently to the already processed receipt of imported goods.
2. Where to find
- Purchases section → group "Receipt" → "Customs Declaration for Import".
- Or through "All functions" / "Documents" → "Customs Declaration for Import".
- Most often, the document is created based on "Receipt of Goods and Services" (import) — then some fields will be filled in automatically.
1C navigation link (Service → "Go to navigation link"):
e1cib/list/Document.CustomsDeclarationImport
2a. How to find out your release
Menu "Help" → "About the program". In the opened window at the top — platform version (for example, 8.3.24), below — configuration release ("Accounting for Kazakhstan, version 3.0, release 3.0.74.2"). The instructions below describe the behavior of this version specifically; in other releases, the location of attributes may differ slightly.
3. How to fill out
Header
| Field | Why and what will happen in case of error |
|---|---|
| Organization (mandatory) | This affects the accounting accounts and VAT settings. It will be automatically filled from the database of one organization. |
| Number / Date (mandatory) | Date = date of customs declaration (release of goods). The currency rate and posting period are taken from it. If you set the wrong month — payments and VAT will go to another period. |
| Counterparty (mandatory) | The customs authority or broker — the one with whom the calculations for customs payments are made. If you make a mistake — an incorrect creditor will "hang". |
| Contract | Contract for calculations with customs/broker. Needed for correct accounting of liabilities. |
| Customs Declaration Number (mandatory) | The number of the customs declaration. It is "registered" to the goods and then carried over to the electronic invoice (ESF) when reselling the imported goods. An empty number will cause problems when issuing the ESF. |
| Currency / Rate | The currency of the customs value and the rate on the date of the customs declaration. An incorrect rate will distort the tenge value and VAT. |
Tab "Sections of Customs Declaration"
The customs declaration is divided into sections (groups of goods with one rate). For each section, you specify:
- Customs value — the base for calculating payments (in currency and in tenge).
- % Duty and Duty Amount — customs duty for the section.
- Customs fee — fee for processing.
- % VAT — for imports from third countries, set 16% (current rate of the RK). The VAT amount is calculated from (customs value + duty + excise).
- Settlement account — account of liabilities to customs/budget.
Tab "Goods"
Here, line by line, is the nomenclature that was in the receipt. The key points:
- Nomenclature and Quantity — as in the receipt.
- Customs value — allocated across lines (by cost or quantity).
- Duty / Fee / VAT — amounts allocated to each position. It is the duty and fee that will increase the cost price.
- Accounting account — 1330 "Goods" (or 1310/1320 — by type of inventory).
- Country of origin and Customs Declaration Number — attributes of the goods for further accounting and ESF.
MANDATORY fields: Organization, Date, Counterparty, Customs Declaration Number, and in the tabular parts — customs value and payment amounts. Without them, the document will either not be processed or will not generate movements.
4. An example with postings
You imported a batch of electronics from China. Data from the customs declaration:
- Customs value of the batch: 5,000,000 ₸
- Duty 5%: 250,000 ₸
- Customs fee: 25,000 ₸
- VAT base = 5,000,000 + 250,000 = 5,250,000 ₸
- Import VAT 16% = 840,000 ₸
When processing the "Customs Declaration for Import", the following postings will be generated:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1330 | 3310 | 250,000 | Customs duty allocated to the cost of goods |
| 1330 | 3310 | 25,000 | Customs fee allocated to the cost of goods |
| 1420 | 3130 | 840,000 | Import VAT accrued and accepted for reimbursement |
Result: the cost price of the batch increased by 275,000 ₸ (duty + fee), and 840,000 ₸ of import VAT went to account 1420 "VAT for reimbursement" — with the right to credit after payment to the budget. You make the payment to customs and VAT to the budget with separate payment documents (Dr 3310/3130 Cr 1030).
5. Types of operations
The document covers all customs payments for one declaration:
- Accrual of customs duty — included in the cost of goods.
- Accrual of customs fee — included in the cost of goods.
- Accrual of import VAT — to the account for reimbursement (1420).
- Accrual of excise (if the goods are excise goods) — included in the cost.
- Distribution of all payments across the nomenclature and adjustment of batch costs.
6. What is generated upon processing
Accounting and tax postings — as in the example above: duty and fee in Dr 1330, import VAT in Dr 1420, liabilities in Cr 3310/3130.
Movements in registers:
- goods batch accounting register — adjustment of cost price by the amount of duty and fee;
- VAT registers (VAT for reimbursement on import) — basis for subsequent credit;
- register of settlements with customs/budget.
Electronic documents. The document "Customs Declaration for Import" does not issue ESF and SCT. However, this is where the customs declaration number and country of origin are entered into the goods, and then into the ESF (ESF IS) and SCT, which you generate during the further sale of this imported goods. When reselling, the ESF must refer to the customs declaration number.
7. Printed forms
The document does not print a separate official form "customs declaration blank" — the declaration itself is processed in customs software. Available from 1C:
- Calculation certificate for customs payments (duty, fee, VAT by sections);
- Accounting certificate / report on document postings (via "Dr/Cr").
8. Common errors
"Customs value (amount) not filled in for the customs declaration section" — the base in the section has not been entered. Open the "Sections of Customs Declaration" tab and fill in the customs value; without it, payments will not be calculated.
"VAT amounts do not match by sections and by goods" — amounts in "Sections of Customs Declaration" and "Goods" have diverged after manual editing. Click "Distribute" (or recalculate line by line) to match the amounts.
"Customs declaration number not specified" — fill in the declaration number in the header. Otherwise, the goods will remain without a customs declaration number, and the ESF will not be generated correctly upon sale.
Import VAT did not get credited — a common reason: VAT has not yet been paid to the budget or the VAT declaration period does not match. Check the payment (Dr 3130 Cr 1030) and the document date.
Cost price of goods did not change — you forgot that the customs declaration adjusts the already received batch. Check that the receipt was processed before the customs declaration and for the same goods/warehouse.
9. FAQ
What VAT rate to apply when importing — 16%? Yes. When importing from third countries, the import VAT is calculated at the current RK rate — 16% — from the amount "customs value + duty + excise".
How does the Customs Declaration for Import differ from imports from the EAEU? Customs declarations are issued when importing from non-EAEU countries. For imports from the EAEU (Russia, Belarus, etc.), a different document is used — "Application for Import of Goods", and VAT is paid by the self-assessment method.
Which account does the import VAT go to? To 1420 "VAT for reimbursement". The right to credit arises after the actual payment of the tax to the budget.
How are duties and fees distributed across goods? Proportionally — by cost or quantity of items (selected by the "Distribute" button). They increase the cost price of each nomenclature on account 1330.
Can the customs declaration be entered based on the receipt? Yes, and this is the correct approach: open "Receipt of Goods and Services" (import) → "Create based on" → "Customs Declaration for Import". The goods and quantity will be pulled in automatically.
Why did the import VAT not get credited? Most often, VAT has not yet been paid, or the document is in a period that does not fall within the VAT declaration. Check the payment to the budget and the date of the customs declaration.
Is it necessary to issue an ESF for the import itself? An ESF is not issued for the import based on this document. However, when further selling the imported goods, the ESF must indicate the customs declaration number and country of origin — these are taken from here.
At what rate should the customs value be calculated? At the rate on the date of the customs declaration (date of release of goods). The rate is taken from the currency register; if necessary, clarify it in the header.
What to do with the customs fee — is it an expense or part of the cost of goods? The customs fee, like the duty, is included in the cost price of the goods (Dr 1330), not in current expenses.
Can multiple receipts be reflected in one customs declaration? Yes, if the goods from different receipts are imported under one declaration — all positions are added to the tabular part "Goods", and payments are distributed among them in total.
10. Related documents
- Based on what it is entered: "Receipt of Goods and Services" (import) — source of nomenclature and quantity.
- What is related afterwards: "Withdrawal from settlement account" / "Payment order" — payment of duty, fee, and VAT; upon resale — "Sale of Goods and Services" with generation of ESF and SCT, where the customs declaration number is included.
- Reporting: the data of the document participate in the VAT declaration (form 300.00) regarding import VAT for credit.
How to find out your release
Menu "Help" → "About the program": it indicates the version of the "1C:Enterprise" platform and the configuration release. Compare it with the header of this manual — differences in details may occur between versions.
This manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.