Which documents are prepared for an import (code 40): from the papers that travel with the goods to the journal entry

"Navbahor Furnitura" LLC sells door hinges and drawer slides to furniture workshops. This time it ordered a batch worth 20 000 dollars from a factory abroad, and the cargo is coming by truck. The director asked the accountant one question: "Which papers do we need to have in hand before we can take the goods into the warehouse?"

One document cannot answer that. In an import, documents are collected in three layers: those that travel with the goods, those the carrier presents to customs at the border, and those the declarant submits to place the goods under the release for free circulation (import) procedure. In the declaration the code of this procedure is 40 (Instruction on the procedure for filling in the cargo customs declaration, Annex 3). The accounting entries rest on the papers from these three layers.

Which documents arrive together with the goods?

Article 9 of the Customs Code calls them accompanying documents and divides them into two groups.

Note that the list in both groups is open, that is, it ends with "other documents". The Code uses the function of a document, not its name, as the test: if it confirms the transaction, it is a commercial document; if it confirms the carriage, it is a transport document.

What does the carrier show customs at the border?

The Code places this duty on the carrier (Article 18). The documents differ by type of transport:

For each type of transport, Article 18 also separately lists the information that these documents must contain. Three items repeat in all four lists: the name of the goods and their code of at least six digits (except international postal and courier items), the gross weight for each code (in kilograms) and the invoice value.

There are three more rules. The documents are submitted in the state language or another language used in international carriage, with a translation certified by the carrier if necessary. For goods that require a permit, customs itself checks whether the permit exists in its information system. And on importation customs may not require any other documents or information not listed in Article 18.

What does the declarant submit for customs clearance?

Here the Code takes a different approach. Under Article 57, the list of documents required for the import procedure is set by the Cabinet of Ministers. The government resolution on declaring goods in force today is Cabinet of Ministers Resolution No. 605 of 31 July 2018 (as amended by Resolution No. 630 of 4 October 2024). Its paragraph 2 approved two documents: the Regulation on the procedure for declaring goods (Appendix 1) and the list of minimum data that must be contained in the invoice for goods imported into the republic (Appendix 1a). The previously effective Resolution No. 197 has been repealed.

One thing to know for certain: Resolution No. 605 does not give a single closed list of documents for all import cases. It sets the declaration procedure and the minimum data in an import invoice, while permits needed depending on the type of goods may also be set by other regulations. That is why in this article we do not compile a "complete list" of our own. The Code does say where to look for the list: the State Customs Committee must publish the list of documents and information required for customs clearance on its official website (Article 249, last part).

The requirements the Code sets out explicitly for import are as follows:

Customs may not refuse to accept a declaration. The declaration is registered on the day it is submitted and from that moment acquires the status of a document certifying legally significant facts (Article 264). Documents are checked within one working day from the day the declaration is accepted and all documents are submitted. Time spent on measures in the risk management system and on control by other state bodies does not count towards this period (Article 248).

One of the grounds for releasing goods is the presentation of licences, certificates and other permits of other state bodies. The exception is where the legislation allows them to be presented after release (Article 271). If any required document other than a permit has not been presented, the goods are deemed conditionally released (Article 22, part two, item "d"). If the missing document is a certificate of conformity or a sanitary and epidemiological opinion, it is prohibited to use such goods, sell them or transfer them to another person (part four of Article 22).

What data must an import invoice contain?

The invoice is one of the commercial documents listed in the Code (Article 9). Appendix 1a to Resolution No. 605 sets out the minimum data that must be in the invoice for goods imported into the republic. This appendix was introduced by Resolution No. 630 and took effect from 7 January 2025. The list has 12 items, all of them below:

Two items on the list are often overlooked. The first is the buyer's telephone number: the list does not name a telephone number for the seller, but it does for the buyer. The second is item 5: it lists not only the name of the goods but also characteristics such as model, article number, grade and standard. For "Navbahor Furnitura" this means that if the invoice just says "fittings, 20 000 dollars", the requirement of the list is not met. The author's conclusion: it is better to show the door hinges and the drawer slides on separate lines, each with its own model, article number and CN FEA code.

Practical tip. When the contract is being signed, send the supplier an invoice template built on these 12 items and ask for the invoice to be issued in exactly that form. A foreign factory may not know Uzbekistan's requirements, and asking for the invoice again once the goods have already reached the border takes time. Write the number and date of the foreign trade contract into the template in advance as well (item 12): that makes it easier for the invoice and the contract to match.

Which entry is made in the books on the basis of which document?

The "Navbahor Furnitura" example (amounts and rates are hypothetical): the contract is 20 000 dollars, 30 percent of which, that is 6 000 dollars, is paid in advance. The remaining 14 000 dollars are paid after the goods arrive. Since the goods are bought for resale, they are recorded on account 2910 "Goods in the warehouse".

Cost of the goods: 75 000 000 + 176 400 000 + 18 000 000 + 9 000 000 = 278 400 000 soums.

Why is no credit account shown in lines 4 and 5? Paragraph 145 of NAS No. 21 says that the debit of 2910 also reflects costs related to purchasing the goods. Paragraph 15 of NAS No. 4 includes customs duties, fees and transport and procurement costs in cost. But the standard's table of standard entries has no separate line either for a customs payment or for a carriage service. So the company sets the credit account once in its accounting policy. The question of later crediting import VAT is settled by the Tax Code. Its accounting is covered separately in the article "37 customs payment codes".

One subtle point. Goods still in transit at the end of the reporting period that have not yet reached the warehouse are recorded on account 2970 "Goods in transit" (NAS No. 21, paragraph 151). Line 2 of paragraph 154 also works for their receipt, because it covers all accounts in the range 2910–2990. Whether the goods are recognised or not depends on the delivery term in the contract.

Practical tip: how to check the import document folder?

The list below is the author's recommendation (practical tip); each item shows the article it relies on:

1. One value in three documents. Are the currency and amount the same in the invoice, the contract and the CCD? Cost is calculated precisely from the value in the accompanying document or the CCD (NAS No. 4, paragraph 24).
2. Weight and number of packages. The gross weight and number of packages in the waybill should match the goods themselves. If during declaration the goods are found not to match the information in the accompanying documents, the declarant must notify the customs authority in good time (Article 276).
3. Procedure code. Check that the CCD shows 40 (Annex 3).
4. Goods whose certificate has not arrived. If the goods were conditionally released without a certificate, do not put them on sale until the document arrives. Mark them separately in the warehouse software (Article 22).
5. Permit. Before going to customs with a paper copy, check that the document is visible in the information system (Article 249).
6. Deadline. Put fifteen calendar days from the day the goods were presented to customs into your calendar (Article 261).
7. Preliminary declaration. If you want to submit the declaration before the goods arrive and the accompanying documents are used for customs purposes, attach copies of them certified by the declarant. If the goods are not presented within thirty calendar days, such a declaration is deemed not to have been submitted (Article 262).
8. Rate trail. Keep the documents for the advance and for the remaining payment, with the rate data, in one folder: cost is built up from two different rates.