Customs declaration (including tax declaration upon carrying out customs procedures) shall be made on the customs declaration form.
For imports, customs declaration shall be made before or within 30 days after the date of goods arrival to a border gate. The date of goods arrival to a border gate is the date indicated on the customs office’s stamp appended to the goods declaration (manifest) included in the dossier of means of transport on entry (by sea, air or rail) or the date written on the declaration of means of transport running through the border gate or the mean of transport-monitoring book.