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Customs business. Cheat sheet: briefly, the most important

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Table of contents

1. Accepted abbreviations
2. Normative legal acts
3. Official publications of BNA
4. The main provisions of the customs code of the Russian Federation (Customs regulation and customs business in the Russian Federation. Customs territory of the Russian Federation and customs border. Customs legislation of the Russian Federation, legal acts of the President of the Russian Federation and the Government of the Russian Federation. Effect of acts of customs legislation and other legal acts of the Russian Federation in time. Requirements for acts of customs legislation, other legal acts of the Russian Federation, legal acts of the Federal Customs Service of Russia Application of measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as acts of the legislation of the Russian Federation on taxes and fees in the customs business. treaties of the Russian Federation in the field of customs affairs. Procedure for calculating the time limits established by the Customs Code of the Russian Federation. Attitude to information received by the customs authorities. Basic concepts used in the Customs Code of the Russian Federation)
5. Basic principles of movement of goods and vehicles across the customs border (Movement of goods (including the currency of the Russian Federation, domestic securities and currency values) and vehicles across the customs border. Compliance with prohibitions and restrictions when moving goods across the customs border. Customs clearance and customs control (Use and disposal of goods and vehicles. Obligation to perform customs operations for the release of goods. Guarantees for the proper fulfillment of obligations established by the Customs Code of the Russian Federation)
6. Activities in the field of customs (Activities in the field of customs and registers of persons carrying out activities in the field of customs. Certificate of inclusion in one of the registers of persons carrying out activities in the field of customs. Exclusion of a legal entity from the registers of persons carrying out activities in the field of customs affairs)
7. Informing and consulting (Obtaining information about the reasons for the decision taken, the action (inaction) committed. Information on legal acts in the field of customs. Advice on customs matters and other issues within the competence of the customs authorities)
8. Customs statistics (Customs statistics of foreign trade of the Russian Federation. Special customs statistics. Documents and information used for statistical purposes)
9. Country of origin of goods. Commodity nomenclature of foreign economic activity (Country of origin of goods. Determination of the country of origin of goods. Goods completely produced in this country. Criteria for sufficient processing. Features of determining the country of origin of goods. Confirmation of the country of origin of goods and declaration of origin of goods. Certificate of origin of goods. Submission of documents, confirming the country of origin of goods. Additional conditions for the release of goods when determining their country of origin. Commodity nomenclature of foreign economic activity and classification of goods. Preliminary decision)
10. Appeal against decisions, actions (inaction) of the customs authorities and their officials (Right to appeal and the procedure for appealing. Deadlines for filing a complaint against a decision, action (inaction) of the customs authority or its official and restoration of the term. Form and content of a complaint against a decision, action ( inaction) of the customs authority or its official. Consequences of filing a complaint against a decision, action of the customs authority or its official. Grounds for refusal to consider a complaint against a decision, action (inaction) of the customs authority or its official on the merits. Withdrawal of a complaint against a decision, action (inaction) of the customs authority or its official The customs authority considering a complaint against a decision, action (inaction) of the customs authority or its official Time limits for considering a complaint and a decision of the customs authority on a complaint against a decision, action (omission) of the customs authority or its official Simplified procedure for appealing against a decision, action (inaction) of a customs official)
11. Basic provisions related to customs clearance (Procedure for the production of customs clearance. Documents and information required for customs clearance. Customs fees for customs clearance. Special simplified customs clearance procedures for individuals)
12. Arrival of goods to the customs territory of the Russian Federation (Place and time of arrival of goods and vehicles to the customs territory of the Russian Federation. Measures taken in the event of an accident, force majeure or other circumstances. Preliminary notification of customs authorities and submission of documents and information upon arrival of goods and vehicles at the customs territory of the Russian Federation Documents and information submitted during international transportation by various modes of transport Actions with goods and vehicles at the place of their arrival Unloading and reloading (transshipment) of goods at the place of arrival)
13. Internal customs transit (Internal customs transit and permission for internal customs transit. Transit declaration and terms of internal customs transit. Identification of goods and documents for them. Equipment of vehicles, containers and swap bodies when transporting goods under customs seals and seals. Place of delivery of goods at internal customs transit Measures to ensure compliance with the customs legislation of the Russian Federation in internal customs transit Customs escort Obligations of the carrier in internal customs transit Responsibilities of the carrier and freight forwarder in internal customs transit Completion of internal customs transit of goods)
14. Customs Carrier (Customs Carrier and Register of Customs Carriers. Obligations of a Customs Carrier. Revocation of the Certificate of Inclusion in the Register of Customs Carriers)
15. Temporary storage of goods (Temporary storage of goods and temporary storage warehouses. Documents required for placing goods in a temporary storage warehouse. Terms of temporary storage of goods and operations with goods in temporary storage. Types of temporary storage warehouses and requirements for arrangement, equipment and location of temporary storage warehouses Owners of temporary storage warehouses and the Register of owners of temporary storage warehouses Actions with goods in case of exclusion of the owner of a temporary storage warehouse from the Register of owners of temporary storage warehouses Storage of goods in temporary storage warehouses of customs authorities Features of temporary storage of goods transported by rail Temporary storage in the warehouse of the recipient of goods Placement of goods in a temporary storage warehouse by customs authorities)
16. Departure of goods from the customs territory of the Russian Federation (Place and time of departure of goods and vehicles from the customs territory of the Russian Federation. Submission of documents and information. Loading of goods onto a vehicle departing from the customs territory of the Russian Federation. Requirements for goods upon their departure from the customs territory of the Russian Federation)
17. Declaration of goods (Goods subject to declaration and declaration of goods. Place of declaration of goods. The declarant. The rights and obligations of the declarant of the declarant are entitled. Features of declaring goods of various names contained in one consignment. Deadline for filing a customs declaration. Preliminary declaration of goods. Submission of documents when declaring goods Acceptance of the customs declaration Amendment, addition of information declared in the customs declaration Revocation of the customs declaration Incomplete customs declaration Periodic customs declaration Peculiarities of declaring Russian goods when they are exported from the customs territory of the Russian Federation Periodic temporary declaring of Russian goods)
18. Customs broker (representative) (Customs broker (representative) and the Register of customs brokers (representatives). Rights of the customs broker (representative). Duties and responsibilities of the customs broker (representative). Revocation of the certificate of inclusion in the Register of customs brokers (representatives. Customs clearance specialist and attestation for compliance with qualification requirements)
19. Release of goods (Grounds for the release of goods. Release of goods before filing a customs declaration. Conditional release. Deadlines for the release of goods. Additional conditions for the release of goods and release of goods in case of initiation of an administrative offense case)
20. General provisions related to customs regimes (Types of customs regimes. Selection and change of the customs regime. Placement of goods under the customs regime. Compliance with prohibitions and restrictions when placing goods under customs regimes. Documents and information confirming compliance with the customs regime. Guarantees of compliance with the customs regime. Obligation confirmation of compliance with the conditions for placing goods under the customs regime.Consequences of the seizure of goods in the case of an administrative offense in the field of customs)
21. Main customs regimes (Release for domestic consumption. Export. International customs transit)
22. Economic customs regimes (Processing in the customs territory. Processing for internal consumption. Processing outside the customs territory. Temporary import. Customs warehouse. Free customs zone (free warehouse))
23. Final customs regimes (Re-import. Re-export. Destruction. Refusal in favor of the state)
24. Special customs regimes (Temporary export. Duty-free trade. Movement of supplies. Other special regimes)
25. Movement of vehicles (Customs regimes applicable to vehicles. Temporary import and temporary export of equipment and spare parts. Customs clearance of vehicles, spare parts and equipment. Movement of sea (river) vessels and aircraft not used for international transportation across the customs border goods and passengers)
26. Movement of goods by individuals (Movement of goods by individuals for personal, family, household and other needs not related to business activities. Import and export of goods and vehicles for personal use and the application of customs duties and taxes in relation to such goods and vehicles. Temporary Import of goods by individuals Temporary export of goods by individuals Customs clearance of goods moved by individuals for personal use Declaration of goods by individuals Payment of customs duties and taxes by individuals Customs value of goods moved by individuals Spare parts and fuel for vehicles transported by individuals. Information on the rules for the movement of goods across the customs border by individuals)
27. Movement of goods in international mail (International mail. Prohibitions and restrictions on the import of goods into the customs territory of the Russian Federation and their export from this territory when sent in international mail. Customs clearance of goods sent in international mail. Customs inspection and customs inspection of international customs duties, taxes in relation to goods sent in international mailings. Domestic customs transit of international mailings. Transit of international mailings)
28. Movement of goods by certain categories of foreign persons (Scope of application of Chapter 25 of the Customs Code of the Russian Federation. Movement of goods by diplomatic missions of foreign states, the head of a diplomatic mission of a foreign state and members of the diplomatic staff of a mission of a foreign state, members of the administrative and technical staff of a diplomatic mission of a foreign state. Movement of goods by consular offices of foreign of states and members of their personnel Movement of diplomatic bags and consular bags of foreign states across the customs border Customs benefits for foreign diplomatic and consular couriers, representatives and members of delegations of foreign states Movement of goods by members of diplomatic staff, consular officials, representatives and members of delegations of foreign states transiting through the territory of Russia Customs benefits for international interstate and intergovernmental organizations, representative offices of foreign states with them, as well as for the personnel of these organizations and representative offices)
29. Movement of goods by pipeline transport and power lines (Import and export of goods transported by pipeline transport. Procedure for declaring goods transported by pipeline transport. Application of rates of customs duties, taxes and the procedure for their payment when moving goods by pipeline transport. Application of prohibitions and restrictions established in accordance with with the legislation of the Russian Federation on the state regulation of foreign trade activities Features of the import, export and declaration of goods transported via power lines Ensuring the payment of customs duties Non-application of requirements for the identification of goods transported by pipelines and power lines Movement of Russian goods between two points located on customs territory of the Russian Federation, through the territory of a foreign state)
30. General provisions relating to customs payments. Types of customs payments (Customs payments and their types. Occurrence and termination of the obligation to pay customs duties and taxes. Cases when customs duties and taxes are not paid. Persons responsible for the payment of customs duties and taxes. Restrictions on the total amount of customs duties and taxes in for goods imported into the customs territory of the Russian Federation)
31. Calculation of customs duties and taxes (Object of taxation of customs duties and taxes. Procedure for determining and declaring the customs value of goods. Application of rates of customs duties and taxes. Recalculation of foreign currency for the purpose of calculating customs duties and taxes. Calculation of customs duties and taxes in case of illegal movement of goods through the customs border or use of goods in violation of established restrictions)
32. Procedure and terms for payment of customs duties and taxes (Payers of customs duties and taxes. Terms for payment of customs duties and taxes. Advance payments. Procedure and forms for payment of customs duties and taxes. Fulfillment of the obligation to pay customs duties and taxes)
33. Changing the term for payment of customs duties and taxes (General conditions for changing the term for payment of customs duties and taxes. Grounds for granting a deferral or installment plan for payment of customs duties and taxes. Circumstances excluding the granting of a deferral or installment plan. Interest for granting a deferment or installment plan for payment of customs duties and taxes)
34. Ensuring the payment of customs payments (General conditions for ensuring the payment of customs duties and taxes. The amount of security for the payment of customs payments. Ensuring the payment of customs payments by persons carrying out activities in the field of customs. Ways to ensure the payment of customs payments)
35. Collection of customs payments (General rules for the forced collection of customs duties and taxes. Penalties. Requirement for the payment of customs payments. Collection of customs payments at the expense of funds held in the payer's bank accounts (indisputable collection). Collection of customs duties and taxes at the expense of goods, in in respect of which customs duties and taxes have not been paid Collection of customs payments at the expense of other property of the payer Obligations of banks and other credit organizations to execute decisions of the customs authority on the collection of customs payments Refund of customs duties, taxes and other funds Refund of overpaid or overcharged customs duties, taxes Other cases of customs duties and taxes refund Refund of cash deposit)
36. Customs fees (Types of customs fees. Persons responsible for paying customs fees. Procedure for calculating customs fees. Application of rates of customs fees. Payers of customs fees. Terms, procedure and forms of payment of customs fees. Collection and return of customs fees. Exemption from payment of customs fees. customs duty rates)
37. General provisions related to customs control (Principles of customs control. Terms for checking the customs declaration, other documents and goods during customs clearance. Goods and vehicles under customs control. Checking the accuracy of information after the release of goods and (or) vehicles. Zones customs control Submission of documents and information required for customs control Submission of reports for the purposes of customs control Inadmissibility of causing unlawful harm during customs control)
38. Forms and procedure for conducting customs control (Forms of customs control. Checking documents and information. Oral questioning. Obtaining explanations. Customs supervision. Customs inspection of goods and vehicles. Customs inspection of goods and vehicles. identification marks Inspection of premises and territories Customs audit Seizure of goods or seizure of goods during a special customs audit)
39. Examinations and studies in the implementation of customs control (Assignment of an examination in the implementation of customs control. Expert opinion. Rights and responsibilities of an expert. Rights of a declarant, other person with authority in relation to goods and (or) vehicles, and their representatives when appointing and conducting an examination. Samples and specimens Participation of a specialist during customs control Engagement of specialists from other state bodies to assist in customs control)
40. Additional provisions related to customs control (Exemption from certain forms of customs control. Information about persons. Use of technical means during customs control. Use of ships during customs control. Cargo and other operations with goods and vehicles necessary for customs control. Identification goods and vehicles. Additional powers of customs authorities upon detection of goods illegally imported into the customs territory of the Russian Federation. Use of the results of customs control in proceedings on administrative offenses, consideration of civil and criminal cases)
41. Measures taken by the customs authorities in relation to certain goods (Grounds for suspension of the release of goods. Submission of an application by the right holder and the procedure for its consideration. Customs register of intellectual property objects. The period during which the customs authorities take measures related to the suspension of the release of goods. Suspension of the release of goods. Provision information. Sampling and sampling. Cancellation of the decision to suspend the release of goods. Goods in respect of which the customs authorities do not apply measures related to the suspension of the release of goods)
42. Customs authorities and ensuring their activities (Customs authorities. Duties, powers and responsibilities of customs authorities. Use of physical force, special means and weapons by officials of customs authorities. Ensuring the activities of customs authorities)
43. Information systems and information technologies in customs (Information systems, information technologies and means of their support used by customs authorities. Certification of information systems, information technologies, means of their provision and protection. Information resources of customs authorities. Information systems, information technologies and means of their support used by participants in foreign economic activity. Protection of information and rights of subjects involved in information processes and informatization)
44. Grounds and procedure for the disposal of goods and vehicles (Conversion of goods and vehicles to federal ownership. Disposal of goods whose temporary storage period or the storage period for which in a customs warehouse has expired. Disposal of goods and vehicles that are material evidence in cases of administrative offenses. Procedure and methods of disposing of goods and vehicles Disposal of the proceeds from the sale of goods and vehicles The right of the federal executive body authorized in the field of customs affairs to transfer free of charge goods turned into federal property Features of the disposal of certain types of goods)
45. Controlled delivery of goods moved across the customs border (Peculiarities of conducting a controlled delivery of goods moved across the customs border. Withdrawal or replacement of goods moved across the customs border during controlled delivery)
46. Methods for determining the customs value of goods
47. Peculiarities of excisable taxation of excisable goods when they are moved across the customs border of the Russian Federation Features of taxation when importing excisable goods into the customs territory of the Russian Federation Determining the tax base when importing excisable goods into the customs territory of the Russian Federation Procedure for calculating and paying excise when importing excisable goods into the territory of the Russian Federation)
48. Features of VAT taxation when moving goods across the customs border of the Russian Federation (Import of goods into the territory of the Russian Federation, not subject to VAT (exempt from taxation). Features of taxation when importing goods into the customs territory of the Russian Federation. Taxation of VAT when exporting goods from the customs territory of the Russian Federation. VAT refund procedure )

Accepted abbreviations

Constitution - The Constitution of the Russian Federation, adopted by popular vote on 12.12.1993/XNUMX/XNUMX

AIC - Arbitration Procedure Code of the Russian Federation dated July 24.07.2002, 95 No. 02.10.2007-FZ (as amended on October XNUMX, XNUMX)

GC - Civil Code of the Russian Federation: part one dated November 30.11.1994, 51 No. 19.07.2007-FZ (as amended on July 26.01.1996, 14); part two of January 24.07.2007, 26.11.2001 No. 146-FZ (as amended on July 18.12.2006, XNUMX); part three dated November XNUMX, XNUMX No. XNUMX-FZ (as amended on December XNUMX, XNUMX)

CAO - Code of the Russian Federation on Administrative Offenses dated December 30.12.2001, 195 No. 24.07.2007-FZ (as amended on July XNUMX, XNUMX)

NK - Tax Code of the Russian Federation: part one dated July 31.07.1998, 146 No. 17.05.2007-FZ (as amended on May 05.08.2000, 117); part two dated August 24.07.2007, XNUMX No. XNUMX-FZ (as amended on July XNUMX, XNUMX)

TC - Customs Code of the Russian Federation No. 28.05.2003-FZ of May 61, 24.07.2007 (as amended on July XNUMX, XNUMX)

TC 1993 - Customs Code of the Russian Federation dated 18.06.1993/5221/1 No. 22.07.2005-01.01.2004 (as amended on 12/XNUMX/XNUMX). Lost force from XNUMX/XNUMX/XNUMX, except for Ch. XNUMX.

BNA - Bulletin of normative acts of ministries and departments of the Russian Federation; Bulletin of normative acts of federal executive bodies

Vedomosti (USSR, RSFSR, RF) - Gazette of the Supreme Council (USSR, RSFSR), Gazette of the Congress of People's Deputies and the Supreme Council (RSFSR, RF)

WG - "Russian newspaper"

NW RF - Collection of legislation of the Russian Federation

State Customs Committee of Russia - State Customs Committee of the Russian Federation

Ministry of Finance of Russia - Ministry of Finance of the Russian Federation

Development of Russia - Ministry of Economic Development and Trade of the Russian Federation

Ministry of Justice of Russia- Ministry of Justice of the Russian Federation

Federal Tax Service of Russia - Federal Tax Service of the Russian Federation

FCS of Russia - Federal Customs Service of the Russian Federation

CBR - Central Bank of the Russian Federation (Bank of Russia)

par. - paragraph

AO - joint-stock company

Mr. - year

ch. - head(s)

др. - other(s)

sq. m - square meter

kg - kilogram

km - kilometer

cubic meters - cubic meter

million - million

VAT - value added tax

UN - United Nations

n - item(s)

sub. - subparagraph(s)

subsection - subsection(s)

sect. - section(s)

rub. - ruble(s)

RF - Russian Federation

CIS - Commonwealth of Independent States

the USSR - Union of Soviet Socialist Republics

see - look

Art. - article(s)

CN FEA - Commodity nomenclature of foreign economic activity

thousand - one thousand

h - part(s)

foreword

The course "Customs" reveals all categories and concepts of the customs legislation of the Russian Federation, the basic principles of the movement of goods and vehicles across the customs border, the content of all customs procedures and customs regimes used in the Russian Federation, the system of customs payments.

The purpose of this textbook is to assist in deepening and systematizing knowledge in the field of customs and customs payments.

The course is based on knowledge of the disciplines "Fundamentals of Economic Theory (Political Economy)", "Finance", "Financial Law", "Accounting", "Civil Legislation of the Russian Federation", "Legal Foundations of Entrepreneurship". It is closely related to the disciplines "Taxes and taxation", "Money circulation and credit", "International economic relations".

Successful mastery of this discipline will allow you to apply the acquired knowledge in the practice of financial work.

The textbook has been prepared in full accordance with the curriculum for this discipline and is intended both as a basic and as an introductory course for higher educational institutions (faculties) specializing in training specialists in the field of public finance and taxation.

The material for this textbook was the current acts of the legislation of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, guidance materials of the Federal Customs Service of Russia, the Ministry of Finance of Russia, the Federal Tax Service of Russia. When writing the textbook, publications in Russian and foreign specialized literature and periodicals were also used.

References to legislative acts and guidance documents are given in the edition effective on October 1, 2007.

Section I. GENERAL PROVISIONS

Chapter 1. MAIN PROVISIONS OF THE CUSTOMS CODE OF THE RUSSIAN FEDERATION

1.1 Customs regulation and customs affairs in the Russian Federation

According to the constitution customs regulation is under the jurisdiction of the Russian Federation and consists in establishing the procedure and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation (hereinafter also referred to as the customs border).

Customs regulation is carried out in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on state regulation of foreign trade activities. The main functions of customs regulation are protectionist and fiscal. The protectionist function of customs regulation is to create favorable conditions for the development of domestic production and the domestic market. Customs regulation is designed to protect the national economy from the adverse effects of foreign competition. Measures to protect the Russian economy from the adverse effects of external factors serve to ensure the economic security of Russia, which is understood as the state of the economy that guarantees a sufficient level of social, political and defense existence and progressive development of the Russian Federation, the invulnerability and independence of its economic interests in relation to possible external and internal threats and influences. With the help of customs regulation, the problem of rationalizing the commodity structure of Russian imports is being solved. Customs regulation is used to maintain a rational ratio of export and import of goods. Customs regulation ensures the protection of human rights and freedoms and public interests, protection of public order, morality of the population, life and health of humans, animals and plants, environmental protection, protection of the artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, protection of property rights, including on objects of intellectual property, protection of the interests of Russian consumers of imported goods.

Customs regulation performs a fiscal function. Customs payments (customs duties, VAT, excises, customs fees, etc.) are one of the sources of federal budget revenues.

Customs is a set of methods and means of ensuring compliance with customs tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

The general management of the customs business is carried out by the Government of the Russian Federation.

The FCS of Russia, in accordance with the legislation of the Russian Federation, performs the functions of developing state policy and legal regulation in the field of customs.

The Federal Customs Service of Russia ensures the direct implementation of tasks in the field of customs for customs purposes.

Within its competence, the FCS of Russia ensures the uniform application of the customs legislation of the Russian Federation by all customs authorities on the territory of Russia.

The Russian Federation participates in international cooperation in the field of customs regulation in order to harmonize and unify the legislation of the Russian Federation with the norms of international law and generally accepted international practice.

In order to integrate the Russian economy into the world economy, the Russian Federation, in accordance with the generally recognized principles and norms of international law, participates in international treaties on customs unions and free trade zones based on the establishment of a single customs territory without the application of measures of customs-tariff and non-tariff regulation of trade between countries - members of these unions and countries participating in activities carried out in free trade zones. At the same time, the countries participating in customs unions establish a single customs tariff for trade with third countries, and the countries participating in activities carried out in free trade zones retain national customs tariffs in trade with third countries.

1.2. The customs territory of the Russian Federation and the customs border

The concepts of "customs territory" and "customs border" are key in the customs legislation. With their help, the object of customs and legal regulation is determined - customs relations, i.e. relations arising in connection with the movement of goods and vehicles across the customs border. These concepts define the territorial limits of the customs legislation of the Russian Federation.

The territory of the Russian Federation constitutes a single customs territory of the Russian Federation.

The customs territory of the Russian Federation also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation, over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation.

On the territory of Russia there may be special economic zones created in accordance with federal laws that are part of the customs territory of the Russian Federation. Goods placed in the territory of special economic zones are considered as being outside the customs territory of the Russian Federation for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature established by the legislation of the Russian Federation on the state regulation of foreign trade activities, with the exception of cases determined by the Labor Code and other federal laws. laws.

Territory of the Russian Federation includes the territories of its constituent entities (subjects of the Russian Federation), internal waters and the territorial sea, and the airspace above them. The Russian Federation has sovereign rights and exercises jurisdiction on the continental shelf and in the exclusive economic zone of the Russian Federation in the manner determined by federal law and international law (Article 67 of the Constitution). In accordance with paragraph "n" Art. 71 of the Constitution, the Russian Federation is in charge of: determining the status and protecting the state border, territorial sea, airspace, exclusive economic zone and continental shelf of the Russian Federation.

Internal sea waters of the Russian Federation - waters located in the direction of the coast from the baselines from which the width of the territorial sea of ​​the Russian Federation is measured. Internal sea waters are an integral part of the territory of the Russian Federation. Inland sea waters include waters:

1) ports of the Russian Federation, limited by a line passing through the points of hydraulic engineering and other permanent structures of the ports that are the most remote towards the sea;

2) bays, bays, bays and estuaries, the coasts of which are wholly owned by the Russian Federation, up to a straight line drawn from coast to coast at the place of the highest ebb, where one or more passages form from the sea for the first time, if the width of each of them does not exceed 24 nautical miles;

3) bays, bays, bays, estuaries, seas and straits with an entrance width of more than 24 nautical miles, which historically belong to the Russian Federation, the list of which is established by the Government of the Russian Federation and published in the Notices to Mariners [1] (Article 1 of the Federal Law No. 31.07.1998-FZ of July 155, 2 "On Inland Sea Waters, the Territorial Sea and the Contiguous Zone of the Russian Federation"[XNUMX]).

Baselines - the term of the Federal Law "On internal sea waters, the territorial sea and the adjacent zone of the Russian Federation", meaning the lines from which the width of the territorial sea of ​​the Russian Federation is measured. The starting lines are:

1) the low tide line along the coast, indicated on sea charts officially published in the Russian Federation;

2) a straight baseline connecting the most seaward points of islands, reefs and rocks in places where the coastline is deeply indented and winding or where there is a chain of islands along the coast and in its immediate vicinity;

3) a straight line drawn across the mouth of a river directly flowing into the sea, between points on its banks that protrude as much as possible into the sea at the lowest tide;

4) a straight line, not exceeding 24 nautical miles, connecting the points of the highest ebb of the points of natural entry into the bay or into the strait between the islands or between the island and the mainland, the coasts of which belong to the Russian Federation;

5) a system of straight baselines more than 24 nautical miles long, connecting points of natural entry into a bay or strait between islands or between an island and the mainland, historically belonging to the Russian Federation.

The list of geographical coordinates of the points that determine the position of the baselines from which the width of the territorial sea, the contiguous zone of the Russian Federation is measured, is approved by the Government of the Russian Federation and published in the Notices to Mariners.

The boundaries of the territorial sea and the baselines from which the breadth of the territorial sea is measured shall be drawn on nautical charts at a scale of 1:200-000:1, and in the absence of such charts, on charts at a scale of 300:000 or 1:100. in some cases, deviations from the indicated scales are allowed, caused by the specifics of the mapping of the given area, the peculiarities of geographical conditions, the degree of accuracy of the source materials, or other reasons.

RF contiguous zone - a sea belt located outside the territorial sea of ​​the Russian Federation, adjacent to it and the outer boundary of which is located at a distance of 24 nautical miles, measured from the baselines from which the width of the territorial sea is measured. The delimitation of the contiguous zone between the Russian Federation and the states whose coasts are opposite to the coast of the Russian Federation or are adjacent to the coast of the Russian Federation is carried out in accordance with the generally recognized principles and norms of international law and international treaties of the Russian Federation (Article 22 of the Federal Law "On Inland Sea Waters, the Territorial Sea and contiguous zone of the Russian Federation").

In the contiguous zone, the Russian Federation exercises control necessary for:

1) prevention of violations of customs, fiscal, immigration or sanitary rules established by the laws of the Russian Federation and other regulatory legal acts of the Russian Federation in force on the territory of Russia, including the territorial sea;

2) penalties for violation of the said laws and regulations committed on the territory of Russia, including the territorial sea.

In the contiguous zone, the Russian Federation takes the measures necessary to prevent the above violations and apprehend those responsible, including hot pursuit, stopping, inspection and detention of all foreign violating ships (with the exception of warships and other government ships operated for non-commercial purposes), in in accordance with the legislation of the Russian Federation and the norms of international law (Article 23 of the Federal Law "On Inland Sea Waters, the Territorial Sea and the Contiguous Zone of the Russian Federation").

Territorial Sea of ​​the Russian Federation - adjacent to the land territory or to the internal sea waters of the Russian Federation, a sea belt 12 nautical miles wide, measured from the baselines. A different breadth of the territorial sea may be established. The definition of the territorial sea also applies to all the islands of the Russian Federation. The outer border of the territorial sea is the state border of the Russian Federation. The baselines from which the breadth of the territorial sea is measured are considered to be the internal boundary of the territorial sea. The sovereignty of the Russian Federation extends to the territorial sea, the airspace above it, as well as to the bottom of the territorial sea and its subsoil, recognizing the right of innocent passage of foreign ships through the territorial sea (Article 2 of the Federal Law "On Internal Sea Waters, the Territorial Sea and the Contiguous Zone of the Russian Federation").

The delimitation of the territorial sea between the Russian Federation and the states whose coasts are opposite to the coast of the Russian Federation or adjacent to the coast of the Russian Federation is carried out in accordance with the generally recognized principles and norms of international law and international treaties of the Russian Federation (Article 3 of the Federal Law "On internal sea waters, the territorial sea and the adjacent zone of the Russian Federation).

The main act of international law in this area is the UN Convention on the Law of the Sea of ​​December 10, 1982 (signed in Montego Bay).

Delimitation (from lat. delimitatio - delimitation) - a term of international law, meaning the determination of the position and direction of the state border by agreement between neighboring states, fixed in an international treaty and graphically depicted on the maps attached to the treaty. Based on the delimitation of the borders, the demarcation of the border is carried out.

Border demarcation (from the French. demarcation - demarcation) - a term of international law, meaning the establishment of the line of the state border on the ground by the construction of boundary markers on the basis of documents on the delimitation of borders. It is carried out by mixed commissions, which are formed by the contracting parties.

Russian continental shelf includes the seabed and subsoil of submarine areas located outside the territorial sea of ​​the Russian Federation throughout the natural extension of its land territory to the outer border of the underwater margin of the continent.

The underwater margin of the continent is a continuation of the continental massif of the Russian Federation, which includes the surface and subsoil of the continental shelf, slope and rise. The definition of the continental shelf also applies to all the islands of the Russian Federation. The inner limit of the continental shelf is the outer limit of the territorial sea. The outer limit of the continental shelf is 200 nautical miles from the baselines from which the breadth of the territorial sea is measured, provided that the outer limit of the continental margin does not extend more than 200 nautical miles. If the underwater margin of the mainland extends over a distance of more than 200 nautical miles from the indicated baselines, the outer limit of the continental shelf coincides with the outer limit of the underwater margin of the mainland, determined in accordance with the norms of international law (Article 1 of Federal Law No. 30.11.1995-FZ dated November 187, 3 " On the continental shelf of the Russian Federation"[XNUMX] ).

The delimitation of the continental shelf between the Russian Federation and the states whose coasts are opposite the coast of the Russian Federation or adjacent to the coast of the Russian Federation is carried out on the basis of international treaties of the Russian Federation or international law (Article 2 of the Federal Law "On the Continental Shelf of the Russian Federation").

Exclusive economic zone of the Russian Federation - a sea area located outside the territorial sea of ​​the Russian Federation and adjacent to it, with a special legal regime established by Federal Law No. 17.12.1998-FZ of December 191, 4 "On the Exclusive Economic Zone of the Russian Federation",[XNUMX] international treaties of the Russian Federation and international law .

The definition of an exclusive economic zone also applies to all islands of the Russian Federation, with the exception of rocks that are not suitable for supporting human life or for independent economic activity.

The inner limit of the exclusive economic zone is the outer limit of the territorial sea. The outer border of the exclusive economic zone is located at a distance of 200 nautical miles from the baselines from which the width of the territorial sea is measured, unless otherwise provided by international treaties of the Russian Federation (Article 1 of the Federal Law "On the Exclusive Economic Zone of the Russian Federation").

The delimitation of the exclusive economic zone between the Russian Federation and the states whose coasts are opposite the coast of the Russian Federation or are adjacent to the coast of the Russian Federation is carried out in accordance with international treaties of the Russian Federation or generally recognized principles and norms of international law (Article 2 of the Federal Law "On the Exclusive Economic Zone of the Russian Federation" ). A system of payments for the use of the resources of the exclusive economic zone has been established.

State border of the Russian Federation - a line and a vertical surface passing along this line, defining the limits of the state territory (land, water, subsoil and air space) of the Russian Federation, i.e. the spatial limit of the state sovereignty of the Russian Federation (Article 1 of the Law of the Russian Federation of 01.04.1993/4730/5 No. XNUMX- I "On the State Border of the Russian Federation" [XNUMX]). The state border of the Russian Federation is considered to be the border of the RSFSR, fixed by the current international treaties and legislative acts of the former USSR; the borders of the Russian Federation with neighboring states that are not formalized in international legal terms are subject to their contractual fixing.

The Russian Federation, when establishing and changing the course of its state border, establishing and maintaining relations with foreign states on the state border, as well as regulating legal relations in the border regions (water areas) of the Russian Federation and on international communications routes running on Russian territory, is guided by the following principles:

1) ensuring the security of the Russian Federation and international security;

2) mutually beneficial comprehensive cooperation with foreign states;

3) mutual respect for the sovereignty, territorial integrity of states and the inviolability of state borders;

4) peaceful resolution of border issues (Article 2 of the Law of the Russian Federation "On the State Border of the Russian Federation").

customs border are the limits:

- the customs territory of the Russian Federation;

- territories located in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation;

- territories of special economic zones. The customs border coincides with the state border of the Russian Federation, with the exception of:

- limits of territories located in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation;

- limits of territories of special economic zones.

1.3. Customs legislation of the Russian Federation, legal acts of the President of the Russian Federation and the Government of the Russian Federation

Customs legislation of the Russian Federation regulates relations in the field of customs, including:

- relations to establish the procedure for the movement of goods and vehicles across the customs border;

- relations arising in the process of customs clearance and customs control, appealing acts, actions (inaction) of customs authorities and their officials;

- relations on the establishment and application of customs regimes;

- relations on the establishment, introduction and collection of customs payments.

The procedure for the actual crossing of goods and vehicles of the customs border in places where it coincides with the state border of the Russian Federation is regulated by the legislation of the Russian Federation on the state border of the Russian Federation, and in the part not regulated by the legislation of the Russian Federation on the state border of the Russian Federation - by the customs legislation of the Russian Federation.

When regulating relations on the establishment, introduction and collection of customs payments, the customs legislation of the Russian Federation is applied to the extent not regulated by the legislation of the Russian Federation on taxes and fees.

The customs legislation of the Russian Federation consists of the Labor Code and other federal laws adopted in accordance with it (hereinafter - acts of customs legislation).

The Customs Code of the Russian Federation No. 28.05.2003-FZ dated May 61, 1 entered into force on January 2004, 23.12.2003 and is valid as amended by federal laws No. 186-FZ dated December 29.06.2004, 58, No. 20.08.2004-FZ dated June 118, 11.11.2004, and August 139, 18.07.2005 No. 90-FZ, No. 31.12.2005-FZ of November 204, 10.01.2006, No. 16-FZ of July 18.02.2006, 26, No. 19.12.2006-FZ of December 238, 30.12.2006, No. 266-FZ of January 06.06.2007, 88, No. 26.06.2007-FZ of February 118, 24.07.2007, No. 198-FZ of 214, No. XNUMX-FZ of XNUMX, No. XNUMX-FZ of XNUMX, No. XNUMX-FZ of XNUMX, No. XNUMX-FZ of XNUMX and No. XNUMX-FZ.

According to Art. 438 of the Labor Code was declared invalid from January 1, 2004. The Customs Code of the Russian Federation of 1993,[6] with the exception of Ch. 12, which becomes invalid from the date of entry into force of the federal law regulating legal relations on the establishment and application of the customs regime of a free customs zone (free warehouse).

Relations in the field of customs affairs, as well as relations on the establishment and application of customs regimes, the establishment, introduction and collection of customs payments may also be regulated by decrees of the President of the Russian Federation.

Based on and in pursuance of acts of customs legislation, decrees of the President of the Russian Federation, the Government of the Russian Federation issues resolutions and orders in the field of customs.

1.4. Effect of acts of customs legislation and other legal acts of the Russian Federation in time

Acts of customs legislation, decrees of the President of the Russian Federation and resolutions and orders of the Government of the Russian Federation (hereinafter - other legal acts of the Russian Federation) apply to relations that have arisen after their entry into force and do not have retroactive effect, except in cases where these acts expressly provide for this, and also when this is provided for by federal laws or international treaties of the Russian Federation.

Acts of customs legislation and other legal acts of the Russian Federation that improve the situation of persons have retroactive effect if they expressly provide for it. In other cases, acts of customs legislation and other legal acts of the Russian Federation may have retroactive effect, if this is provided for by federal laws or international treaties of the Russian Federation.

Acts of customs legislation shall enter into force not earlier than one month after the date of their official publication.

Prohibitions, restrictions or requirements in the field of customs, established by other legal acts of the Russian Federation, shall enter into force not earlier than one month after the date of official publication of these acts, unless:

- the relevant provisions of the legislative acts, on the basis and in pursuance of which other legal acts of the Russian Federation are issued, aimed at ensuring compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, directly provide for their entry into force in a shorter period of time;

- The Labor Code establishes a special procedure for the implementation of these prohibitions, restrictions or requirements.

In cases expressly provided for by acts of customs legislation and other legal acts of the Russian Federation, the Federal Customs Service of Russia, within its competence, issues legal acts in the field of customs.

Normative legal acts of the Federal Customs Service of Russia are subject to state registration (with the Ministry of Justice of Russia) and official publication in the manner established for state registration and official publication of normative legal acts of federal executive bodies.

Normative legal acts of the Federal Customs Service of Russia shall enter into force not earlier than 10 days after the day of their official publication, unless:

- the relevant provisions of the acts of the customs legislation and other legal acts of the Russian Federation, on the basis of and in pursuance of which the regulatory legal acts of the federal ministry authorized in the field of customs affairs are issued, shall be put into effect in a shorter period of time;

- regulatory legal acts of the Federal Customs Service of Russia establish a more preferential procedure than the current one. In this case, such acts may enter into force at a shorter time or have retroactive effect;

- The Labor Code established a special procedure for the entry into force of regulatory legal acts of the Federal Customs Service of Russia.

Normative legal acts of the Federal Customs Service of Russia affecting the rights and legitimate interests of persons in the field of entrepreneurial and other economic activities may be appealed to an arbitration court in accordance with the legislation of the Russian Federation on legal proceedings in arbitration courts.

1.5. Requirements for acts of customs legislation, other legal acts of the Russian Federation, legal acts of the Federal Customs Service of Russia

The provisions of acts of customs legislation, regulatory legal acts in the field of customs affairs should be formulated in such a way that each person knows exactly what rights and obligations he has, as well as what actions, when and in what order should be performed when moving goods and vehicles across the customs border.

The provisions of the legal acts of the Federal Customs Service of Russia may not contradict the provisions of the acts of the customs legislation and other legal acts of the Russian Federation or establish requirements, prohibitions and restrictions that are not provided for by the acts of the customs legislation and other legal acts of the Russian Federation.

A regulatory legal act in the field of customs is recognized as not complying with the Customs Code if such an act:

1) issued by a body that, in accordance with the Labor Code, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

2) cancels or restricts the rights of persons in relation to goods and vehicles or the powers of customs authorities established by this Code;

3) changes the grounds, conditions, sequence or procedure of actions of the participants in relations regulated by the customs legislation of the Russian Federation, as well as other persons whose duties are established by the Customs Code, established by this Code;

4) changes the content of the concepts defined in the Labor Code, or if these concepts are used in a different meaning than in the Labor Code.

Normative legal acts of the customs legislation, normative legal acts in the field of customs affairs are recognized as inconsistent with the Customs Code in the presence of at least one of the above circumstances. Recognition of a normative legal act as inconsistent with the Labor Code is carried out in a judicial proceeding.

No one can be held liable for violation of customs rules, if this violation is caused by the ambiguity of the legal norms contained in regulatory legal acts in the field of customs.

The state compensates for losses caused to persons as a result of untimely adoption, enactment and publication of regulatory legal acts, the adoption of which is provided for by the Labor Code, as well as due to the unreliability of information provided by the customs authorities, at the expense of the treasury of the Russian Federation in the manner prescribed by the legislation of the Russian Federation.

1.6. Application of measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as acts of the legislation of the Russian Federation on taxes and fees in the customs business

In the customs business, measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as acts of the legislation of the Russian Federation on taxes and fees in force on the date of acceptance of the customs declaration, are applied, unless otherwise established.

The fundamentals of state regulation of foreign trade activities, the powers of the Russian Federation and the constituent entities of the Russian Federation in the field of foreign trade activities in order to ensure favorable conditions for foreign trade activities, as well as protect the economic and political interests of the Russian Federation, are determined by the Federal Law of December 08.12.2003, 164 No. foreign trade activity".[7] This law applies to relations in the field of state regulation of foreign trade activities, as well as to relations directly related to such activities. Peculiarities of state regulation of foreign trade activities in the area related to export from the Russian Federation and import to the Russian Federation, including the supply or purchase of military products, development and production of military products, as well as the peculiarities of state regulation of foreign trade activities in relation to goods, information, works, services, results of intellectual activity that can be used in the creation of weapons of mass destruction, their means of delivery, other types of weapons and military equipment, are established by international treaties of the Russian Federation, federal laws on military-technical cooperation of the Russian Federation with foreign states and on export control. The provisions of the said Federal Law concerning state regulation of foreign trade in services shall not apply:

1) to services provided in the performance of the functions of public authorities not on a commercial basis and not on a competitive basis with one or more service providers;

2) services provided in the course of carrying out the activities of the Central Bank of the Russian Federation for the purpose of performing the functions established by federal laws;

3) financial services provided in the course of non-competition with one or more service providers of social security activities, including state pension provision, and activities under the guarantees of the Government of the Russian Federation or using state financial resources.

Legislation of the Russian Federation on taxes and fees consists of the Tax Code and the federal laws on taxes and fees adopted in accordance with it.

The Tax Code establishes a system of taxes and fees levied to the federal budget, as well as general principles of taxation and collection of fees in the Russian Federation, including:

- types of taxes and fees levied in the Russian Federation;

- the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;

- principles of establishing, enacting and terminating previously introduced taxes and fees of the constituent entities of the Russian Federation and local taxes and fees;

- rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees;

- forms and methods of tax control;

- liability for committing tax offenses;

- the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.

The effect of the Tax Code extends to relations on the establishment, introduction and collection of fees in cases where this is expressly provided for by the Tax Code.

Legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code.

Regulatory legal acts of the bodies of municipalities on local taxes and fees are adopted by the representative bodies of municipalities in accordance with the Tax Code.

The above laws and other normative legal acts are referred to in the text of the Tax Code as "legislation on taxes and fees".

Legislation on taxes and fees regulates power relations in the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense.

To the relations on the establishment, introduction and collection of customs payments, as well as to the relations arising in the process of exercising control over the payment of customs payments, appealing against acts of customs authorities, actions (inaction) of their officials and bringing to responsibility those responsible, legislation on taxes and fees does not apply, unless otherwise provided by the Tax Code (Article 2 of the Tax Code).

When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees shall be interpreted in favor of the taxpayer (payer of fees).

Federal executive authorities authorized to carry out the functions of developing state policy and legal regulation in the field of taxes and fees and in the field of customs affairs, executive bodies of the constituent entities of the Russian Federation, executive bodies of local self-government in cases provided for by legislation on taxes and fees within their competence issue regulatory legal acts on issues related to taxation and fees that cannot change or supplement the legislation on taxes and fees.

In the customs business, the specified acts of the legislation of the Russian Federation are applied as of the day the customs authority accepts the customs declaration. In some cases, the legislator may provide for a different procedure for the application of acts of legislation on state regulation of foreign trade activities and legislation on taxes and fees.

1.7. Validity of international treaties of the Russian Federation in the field of customs

The generally recognized principles and norms of international law and international treaties of the Russian Federation are, in accordance with the Constitution, an integral part of the legal system of the Russian Federation.

International treaties form the legal basis of interstate relations, contribute to the maintenance of world peace and security, the development of international cooperation in accordance with the purposes and principles of the UN Charter. International treaties play an important role in the protection of fundamental human rights and freedoms, in ensuring the legitimate interests of states.

International treaties of the Russian Federation, along with the generally recognized principles and norms of international law, are, in accordance with the Constitution, an integral part of its legal system. International treaties are an essential element of the stability of the international legal order and Russia's relations with foreign countries, the functioning of the rule of law.

The Russian Federation stands for strict observance of treaty and customary norms, reaffirms its adherence to the fundamental principle of international law - the principle of conscientious fulfillment of international obligations.

Federal Law No. 15.07.1995-FZ of July 101, 8 "On International Treaties"[XNUMX] determines the procedure for concluding, fulfilling and terminating international treaties of the Russian Federation. International treaties of the Russian Federation are concluded, implemented and terminated in accordance with the generally recognized principles and norms of international law, the provisions of the treaty itself, the Constitution, specified by the Law. The Federal Law "On International Treaties" applies to international treaties of the Russian Federation (interstate, intergovernmental treaties and treaties of an interdepartmental nature) regardless of their type and name (contract, agreement, convention, protocol, exchange of letters or notes, other types and names of international treaties) . The federal law applies to international treaties to which the Russian Federation is a party as a successor state to the USSR. For the purposes of this Federal Law, "international treaty of the Russian Federation" means an international agreement concluded by the Russian Federation with a foreign state (or states) or with an international organization in writing and governed by international law, regardless of whether such an agreement is contained in one document or in several related documents. among themselves documents, as well as regardless of its specific name.

The rules governing customs relations in the field of customs affairs can be contained both in special customs conventions and in various treaties and agreements, the subject matter of which only indirectly relates to customs issues.

Separate norms can be contained not only in bilateral treaties, but also in multilateral agreements (conventions). Thus, the Vienna Convention on Diplomatic Relations of April 18, 1961 provides for the exemption from customs duties of items imported by diplomats and members of their families for personal use.

The Russian Federation participates in a number of multilateral customs conventions, such as the Customs Convention on the International Carriage of Goods under the TIR Carnet of November 14, 1975, the Customs Convention on the ATA Carnet for the Temporary Importation of Goods of December 6, 1961, the Istanbul Convention on Temporary Importation dated June 26, 1990. Over 50 multilateral treaties and agreements on customs matters with the participation of Russia have been concluded within the framework of the CIS. Russia participates in more than 90 bilateral agreements on customs issues.

If an international treaty of the Russian Federation establishes other rules than those provided for by the Labor Code, the rules of the international treaty of the Russian Federation shall apply.

1.8. The procedure for calculating the terms established by the Customs Code of the Russian Federation

The determination of the day of the beginning and the day of the end of the terms established by the Labor Code, determined by the period of time, or the day of the occurrence of the event is carried out in the manner prescribed by the Labor Code.

If the Customs Code does not establish a special procedure for calculating the time limits, the rules established by the Civil Code are applied in the customs business to determine the start and end days of the time limits, taking into account the provisions of paragraph 3 of Art. 129 of the Labor Code (on the extension of the deadline for filing a customs declaration).

1.9. Attitude to information received by the customs authorities

Any information received by the customs authorities in accordance with acts of customs legislation, other legal acts of the Russian Federation, legal acts of the Federal Customs Service of Russia, may be used exclusively for customs purposes.

Customs authorities, their officials, other persons who have gained access to such information by virtue of law or an agreement shall not be entitled to disclose, use for personal purposes or transfer to third parties, including state bodies, information constituting state, commercial, banking, tax or other legally protected secrets and other confidential information, with the exception of cases established by the Labor Code and other federal laws.

The customs authorities transfer the information provided to them to the federal executive authorities, if such information is necessary for the specified authorities to solve the tasks assigned to them by federal laws, in the manner determined by the Federal Customs Service of Russia, and information related to the implementation of law enforcement activities - in the manner determined by the Federal Customs Service of Russia and the relevant federal executive body, in compliance with the requirements of the legislation of the Russian Federation on the protection of state, commercial, banking, tax or other secrets and other confidential information protected by law.

The federal executive authorities, their officials, other persons who, by virtue of law, have received access to information received from the customs authorities, are not entitled to disclose, distribute, use for personal purposes or transfer to third parties the specified information, except for cases established by federal laws.

Any information received by the customs authorities that constitutes state, commercial, banking, tax or other legally protected secrets and other confidential information has special storage and access regimes.

Loss of documents containing state, commercial, banking, tax or other legally protected secrets and other confidential information, disclosure of such information, its use for personal purposes or transfer to third parties entail liability under the legislation of the Russian Federation.

1.10. Basic concepts used in the Customs Code of the Russian Federation

In the TC, the basic concepts are used in the following meanings:

1) goods - any movable property moved across the customs border, as well as transport vehicles classified as immovable things moved across the customs border. Vehicles that are used in international transportation for the carriage of persons for a fee or for paid or free industrial or commercial transportation of goods, as well as their standard spare parts, accessories and equipment, fuels and lubricants and fuel contained in their standard tanks, if they are transported together with vehicles, they do not apply to goods;

2) Russian goods - goods having for customs purposes the status of being in free circulation in the customs territory of the Russian Federation, i.e. goods not exported from the customs territory of the Russian Federation, wholly produced in the Russian Federation, goods released for free circulation in the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods wholly produced or released for free circulation in the customs territory of the Russian Federation;

3) foreign goods - goods that are not Russian goods;

4) goods under customs control, - foreign goods imported into the customs territory of the Russian Federation before they are released for free circulation, they actually cross the customs border upon export or before they are destroyed, as well as Russian goods when they are exported from the customs territory of the Russian Federation before they actually cross the customs border;

5) vehicles - any sea (river) vessel (including self-propelled and non-self-propelled lighters and barges, as well as hydrofoils), hovercraft, aircraft, motor vehicle (including trailers, semi-trailers and combined vehicles) or a unit of railway rolling stock, which are used in international transportation for the paid transportation of persons or for paid or free industrial or commercial transportation of goods, as well as their regular spare parts, accessories and equipment, fuels and lubricants and fuel contained in their regular tanks, if they are transported together with vehicles ;

6) status of goods and vehicles for customs purposes - the presence or absence of prohibitions and restrictions on the use and disposal of goods and vehicles established by the Labor Code;

7) movement of goods and (or) vehicles across the customs border - performance of actions on import to the customs territory of the Russian Federation or export from this territory of goods and (or) vehicles by any means;

8) import of goods and (or) vehicles into the customs territory of the Russian Federation - the actual crossing of goods and (or) vehicles of the customs border and all subsequent actions provided for by the Labor Code with goods and (or) vehicles until they are released by the customs authorities;

9) export of goods and (or) vehicles from the customs territory of the Russian Federation - submission of a customs declaration or performance of actions directly aimed at the export of goods and (or) vehicles, as well as all subsequent actions provided for by the Labor Code with goods and (or) vehicles until they actually cross the customs border.

К actions directly aimed at the export of goods and (or) vehicles from the customs territory of the Russian Federation include:

- entry (entry) of an individual leaving the Russian Federation to the customs control zone;

- entry of a motor vehicle into a checkpoint across the State Border of the Russian Federation for the purpose of its departure from the customs territory of the Russian Federation;

- delivery of goods to transport organizations or postal organizations of international postal items for shipment outside the customs territory of the Russian Federation;

- actions of a person directly aimed at the actual crossing of the customs border by goods and (or) vehicles outside the places established in accordance with the legislation of the Russian Federation;

10) illegal movement of goods and (or) vehicles across the customs border - performance of actions on import into the customs territory of the Russian Federation or export from this territory of goods and (or) vehicles in violation of the procedure established by the Labor Code;

10.1) federal ministry authorized in the field of customs, - the federal ministry in charge of the FCS of Russia (Ministry of Economic Development and Trade of the Russian Federation) and which exercised control and coordination of the activities of this service, as well as the functions of legal regulation in the field of customs, or the federal ministry authorized in the field of finance ( Ministry of Finance of Russia), if this ministry, in cases established by decrees of the President of the Russian Federation and acts of the Government of the Russian Federation adopted in accordance with them, exercises legal regulation on certain issues of the customs business, but does not coordinate the activities of customs authorities. In these cases, the federal ministry authorized in the field of finance, together with the federal ministry in charge of the FCS of Russia, exercises, in the manner established by the Government of the Russian Federation, control over the implementation by customs authorities of regulatory legal acts in the field of customs affairs. These federal ministries are not customs authorities;

11) Customs - the Federal Customs Service of Russia and the customs authorities of the Russian Federation subordinate to it, with the exception of cases when the Customs Code mentions the customs authorities of foreign states;

12) face - legal entities and individuals, unless otherwise follows from the Labor Code;

13) Russian faces - legal entities located in the Russian Federation, established in accordance with the legislation of the Russian Federation, as well as individuals permanently residing in Russia, including those registered in the Russian Federation as individual entrepreneurs;

14) foreign persons - persons who are not Russian persons;

15) declarant - a person who declares goods or on behalf of whom goods are declared;

16) carrier - a person who transports goods across the customs border and (or) transports goods under customs control within the customs territory of the Russian Federation or is responsible for the use of vehicles;

17) customs broker (representative) - an intermediary performing customs operations on behalf of and on behalf of the declarant or another person who is entrusted with the obligation or who is granted the right to perform customs operations in accordance with the Customs Code;

18) interested persons - persons whose interests are affected by decisions, actions (inaction) of the customs authorities in relation to goods and (or) vehicles directly and individually, unless otherwise follows from the CC;

19) customs control - a set of measures carried out by the customs authorities in order to ensure compliance with the customs legislation of the Russian Federation;

20) customs operations - individual actions in relation to goods and vehicles, performed by persons and customs authorities in accordance with the Customs Code during the customs clearance of goods and vehicles;

21) customs procedure - a set of provisions providing for the procedure for performing customs operations and determining the status of goods and vehicles for customs purposes;

22) customs regime - a customs procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes and prohibitions and restrictions in relation to goods and vehicles established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as the status of goods and vehicles for customs purposes depending on the purpose of their movement across the customs border and use in the customs territory of the Russian Federation or outside it;

23) release of goods - the action of the customs authorities, which consists in allowing interested persons to use and (or) dispose of goods in accordance with the customs regime;

24) free circulation - circulation of goods in the customs territory of the Russian Federation without prohibitions and restrictions provided for by the customs legislation of the Russian Federation;

25) taxes - VAT and excise tax levied by the customs authorities in connection with the movement of goods across the customs border in accordance with the Tax Code and the Customs Code;

26) internal taxes - VAT and excise tax levied on the turnover of goods on the territory of the Russian Federation;

27) customs declaration - a document in the prescribed form, which indicates the information necessary for submission to the customs authority in accordance with the Customs Code;

28) transport (shipping) documents - a bill of lading, waybill or other documents confirming the existence and content of the contract for the carriage of goods and accompanying goods and vehicles in international transportation;

29) sales documents - an invoice (invoice), shipping and packing lists and other documents that are used in accordance with international treaties of the Russian Federation, the legislation of the Russian Federation or business practices in the implementation of foreign trade and other activities and which are used by law, agreement of the parties or business practices to confirm the conclusion of transactions related to the movement of goods across the customs border, unless otherwise follows from the Customs Code;

30) customs documents - documents drawn up exclusively for customs purposes;

31) customs duty - a payment, the payment of which is one of the conditions for the customs authorities to perform actions related to customs clearance, storage, and escort of goods.

All other concepts are used in the Labor Code in the meanings determined by the legislation of the Russian Federation on taxes and fees, the civil legislation of the Russian Federation, the legislation of the Russian Federation on administrative offenses and other legislation of the Russian Federation.

Chapter 2. BASIC PRINCIPLES OF MOVEMENT OF GOODS AND VEHICLES THROUGH THE CUSTOMS BORDER

2.1. Movement of goods (including the currency of the Russian Federation, domestic securities and currency values) and vehicles across the customs border. Compliance with prohibitions and restrictions when moving goods across the customs border

All persons on equal grounds have the right to move goods and vehicles across the customs border in accordance with the procedure established by the Labor Code, with the exception of cases provided for by the Labor Code, other federal laws and international treaties of the Russian Federation.

Goods and vehicles are moved across the customs border in the manner prescribed by the Customs Code.

The procedure for moving the currency of the Russian Federation, domestic securities and currency valuables across the customs border is regulated by the currency legislation of the Russian Federation, the regulatory legal acts of the currency regulation bodies and the Labor Code adopted in accordance with it.

Foreign currency (Article 1 of the Federal Law of December 10.12.2003, 173 No. 9-FZ "On currency regulation and currency control"[XNUMX]):

a) banknotes in the form of banknotes, treasury bills, coins that are in circulation and are legal means of cash payment on the territory of the relevant foreign state (group of foreign states), as well as the indicated banknotes withdrawn or withdrawn from circulation, but subject to exchange;

b) funds in bank accounts and bank deposits in monetary units of foreign states and international monetary or accounting units.

Russian currency (Article 1 of the Federal Law "On currency regulation and currency control"):

a) banknotes in the form of banknotes and coins of the Central Bank of the Russian Federation that are in circulation as a legal means of cash payment on the territory of the Russian Federation, as well as the indicated banknotes withdrawn or withdrawn from circulation, but subject to exchange;

b) funds in bank accounts and bank deposits.

The Central Bank of the Russian Federation sets and publishes the official exchange rates of foreign currencies against the Russian ruble (exchange rate of the Central Bank of the Russian Federation). The procedure for establishing the official rates of foreign currencies to the Russian ruble is determined by the Regulation of the Central Bank of the Russian Federation dated April 18.04.2006, 286 No. 10-P.[13] The Central Bank of the Russian Federation every business day, no later than XNUMX:XNUMX Moscow time, sets the official exchange rates of the main currencies used in the Russian Federation in foreign economic settlements against the Russian ruble.

Currency values - foreign currency and foreign securities (Article 1 of the Federal Law "On currency regulation and currency control").

External securities - securities, including those in non-documentary form, which, in accordance with the Federal Law "On Currency Regulation and Currency Control", do not qualify as domestic securities.

Domestic securities:

a) issuance securities, the nominal value of which is indicated in the currency of the Russian Federation and the issue of which is registered in the Russian Federation;

b) other securities certifying the right to receive the currency of the Russian Federation, issued on the territory of the Russian Federation (Article 1 of the Federal Law "On Currency Regulation and Currency Control").

Exchange difference - the difference between the ruble valuation of the relevant asset or liability, the value of which is expressed in foreign currency, calculated at the rate of the Central Bank of the Russian Federation, on the date of fulfillment of payment obligations or the reporting date of the financial statements for the reporting period, and the ruble valuation of these assets and liabilities, calculated at the exchange rate the Central Bank of the Russian Federation on the date of their acceptance for accounting in the reporting period or on the reporting date of the preparation of financial statements for the previous reporting period. The concept of "exchange difference" is established in the Accounting Regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" RAS 3/2006, approved by order of the Ministry of Finance of Russia dated November 27.11.2006, 154 No. 11n.[XNUMX]

Goods prohibited in accordance with the legislation of the Russian Federation for import into the customs territory of the Russian Federation are subject to immediate export from the customs territory of the Russian Federation, unless otherwise provided by the Labor Code or other federal laws. The export of these goods is carried out by the carrier. If it is impossible to export or if immediate export is not carried out, these goods are subject to placement in temporary storage warehouses or other places that are customs control zones (Article 362 of the Labor Code), at the expense of persons who are entrusted with the obligation to perform customs operations for the release of goods (persons specified in Article 16 of the Labor Code). The maximum period of temporary storage of such goods is three days, unless a different period is provided for by other federal laws in respect of certain types of goods. The disposal of these goods after the expiration of this period is carried out in accordance with Sec. 41 of the Labor Code (goods become federal property).

Goods restricted for import into the customs territory of the Russian Federation are allowed for import (and in the cases provided for by the Customs Code, they are released by the customs authorities) subject to the requirements and conditions established by international treaties of the Russian Federation or the legislation of the Russian Federation.

Goods prohibited for export are not subject to actual export from the customs territory of the Russian Federation.

Goods restricted for export from the customs territory of the Russian Federation are allowed to be exported subject to the requirements and conditions established by international treaties of the Russian Federation or the legislation of the Russian Federation.

Expenses incurred by persons who are obliged to perform customs operations for the release of goods, declarants, carriers or other persons in connection with the observance of prohibitions and restrictions on the import of goods into the customs territory of the Russian Federation or their export from this territory, are not reimbursed by the customs authorities.

2.2. Customs clearance and customs control. Use and disposal of goods and means of transport

All goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and under the conditions provided for by this Code.

When carrying out customs clearance and customs control, customs authorities and their officials are not entitled to establish requirements and restrictions that are not provided for by acts of customs legislation or other legal acts of the Russian Federation.

The requirements of the customs authorities when performing customs clearance and customs control cannot serve as an obstacle to the movement of goods and vehicles across the customs border and the implementation of activities in the field of customs to a greater extent than is minimally necessary to ensure compliance with acts of customs legislation.

No one has the right to use and dispose of goods and vehicles before their release, except in the manner and under the conditions provided for by the Labor Code.

After the release of goods and vehicles, they are used and disposed of in accordance with the declared customs regime.

2.3. Obligation to perform customs operations for the release of goods. Guarantees of proper fulfillment of obligations established by the Customs Code of the Russian Federation

The obligation to perform customs operations for the release of goods, unless otherwise established by the Customs Code, is borne by:

1) if the movement of goods across the customs border is carried out in accordance with a foreign economic transaction concluded by a Russian person, the Russian person who has concluded such a foreign economic transaction or on whose behalf or on behalf of whom this transaction has been concluded;

2) if the movement of goods across the customs border is carried out without the conclusion of a foreign economic transaction by a Russian person:

- a person having the right of possession and (or) the right to use goods in the customs territory of the Russian Federation;

- other persons acting in a capacity sufficient in accordance with the civil legislation of the Russian Federation and (or) with the Customs Code to perform legally significant actions on their own behalf with goods under customs control.

In the cases provided for by the Customs Code and other legal acts of the Russian Federation, in relation to goods, the customs authorities have the right to demand that persons provide guarantees for the proper fulfillment of the obligations established by the Customs Code, including in the form of security for the payment of customs duties in accordance with Chapter. 31 TK.

Chapter 3. ACTIVITIES IN THE FIELD OF CUSTOMS BUSINESS

3.1. Activities in the field of customs and registers of persons carrying out activities in the field of customs

The activities of legal entities as customs carriers, owners of temporary storage warehouses, owners of customs warehouses and customs brokers (representatives) are allowed provided that they are included in the Register of Customs Carriers, the Register of Owners of Temporary Storage Warehouses, the Register of Owners of Customs Warehouses or the Register of Customs Brokers (Representatives), respectively (hereinafter in this chapter - registers of persons carrying out activities in the field of customs).

Registers of persons carrying out activities in the field of customs affairs are maintained by the Federal Customs Service of Russia, in the manner determined by the said Federal Service.

The Federal Customs Service of Russia is obliged to ensure regular, at least once every three months, publication in its official publications of registers of persons carrying out activities in the field of customs.

Inclusion of legal entities in the registers of persons carrying out activities in the field of customs is carried out on the terms established by this Code. There is no charge for inclusion in these registers.

To be included in one of the registers of persons carrying out activities in the field of customs affairs, a legal entity applies to the customs authority with a written application containing the information provided for by this Code, and submits documents confirming the information specified in this application, according to the list established by this Code. . These documents may be submitted in the form of originals or duly certified copies. Upon completion of consideration of the application, the customs authority is obliged to return to the applicant, at his request, the originals of the submitted documents.

The customs authority considers the application within a period not exceeding 15 days from the date of its receipt, and makes a decision to include the applicant in the relevant register, which is immediately notified to the applicant. The applicant has the right to carry out relevant activities in the field of customs from the date of adoption of such a decision. The decision to include the applicant in the relevant register is formalized by issuing to the applicant a certificate of inclusion in such a register.

The customs authority makes a decision to refuse inclusion in the relevant register only in case of non-compliance with the conditions for inclusion in such a register, provided for by the Customs Code. The decision to refuse is communicated to the applicant in writing immediately after its adoption.

The customs authority considering the application has the right to request from third parties, as well as from state bodies, documents confirming the information specified by the applicant. These persons are obliged to submit the requested documents within 10 days from the date of receipt of the request.

3.2. Certificate of inclusion in one of the registers of persons carrying out activities in the field of customs

A certificate of inclusion in one of the registers of persons carrying out activities in the field of customs (hereinafter referred to in this chapter as a certificate) is issued in the form determined by the Federal Customs Service of Russia. The certificate must contain the information provided for by the Labor Code. The certificate is not transferable to another person.

On changing the information specified in the application for a certificate of inclusion in one of the registers of persons carrying out activities in the field of customs affairs, or in the documents attached to it, a legal entity (its successor) included in one of the registers of persons carrying out activities in the field of customs customs affairs, is obliged to inform the customs authority in writing within five days from the date of the occurrence of the relevant events or from the day when the person became aware of their occurrence.

The customs authority, within five working days, checks the compliance of the newly indicated information with the conditions established for the inclusion of a legal entity in the relevant register, and, if the information to be indicated in the certificate changes, considers the issue of issuing a new certificate in accordance with the procedure established for issuing the initial certificate (Clause 4, Article 20 of the Labor Code).

The certificate may be withdrawn by the customs authority only in cases provided for by the following articles of the Customs Code:

- Art. 98 "Revocation of the certificate of inclusion in the Register of customs carriers";

- Art. 113 "Revocation of the certificate of inclusion in the Register of owners of temporary storage warehouses";

- Art. 145 "Revocation of the certificate of inclusion in the Register of customs brokers (representatives)";

- Art. 231 "Revocation of the certificate of inclusion in the Register of Owners of Customs Warehouses".

The decision to revoke the certificate shall be communicated by the customs authority to the legal entity in respect of which such a decision has been made, in writing with a reasoned justification for such a decision no later than the day following the day of its adoption. The decision is handed over to the head or other authorized representative of the legal entity against receipt or in any other way confirming the fact and date of receipt of this decision. If the indicated persons evade receiving the said decision, it shall be sent by registered mail.

The decision to revoke the certificate shall enter into force upon the expiry of 15 days from the date of such decision.

The form of the decision to revoke the certificate is approved by the Federal Customs Service of Russia.

The revocation of the certificate entails the exclusion of the legal entity carrying out activities in the field of customs affairs from the relevant register.

An application for inclusion in the relevant register after the withdrawal of the certificate may be submitted after the elimination of the reasons that served as the basis for such withdrawal, and in the case of withdrawal of the certificate due to repeated bringing of the legal entity to administrative responsibility - after the expiration of the period during which the person is considered subjected to administrative punishment.

3.3. Exclusion of a legal entity from the registers of persons carrying out activities in the field of customs affairs

A legal entity is subject to exclusion from the registers of persons carrying out activities in the field of customs affairs:

1) at the request of the said person - from the day following the day of receipt by the customs authority of the person's written application for exclusion from the relevant register;

2) upon expiration of the validity period of the certificate - from the day following the day of expiration of such period;

3) when making a decision to revoke a certificate - from the date of entry into force of such a decision;

4) in the event of liquidation of a legal entity - from the day following the day the registering body makes an entry in the Unified State Register of Legal Entities that the legal entity is in the process of liquidation in accordance with the legislation of the Russian Federation on state registration of legal entities;

5) upon termination of the activities of a legal entity as a result of reorganization, with the exception of its transformation, - from the day following the day when the reorganization of the legal entity is considered completed in accordance with the legislation of the Russian Federation on state registration of legal entities.

The exclusion of a legal entity from the registers of persons carrying out activities in the field of customs affairs does not relieve this entity (its successor) from the obligation to complete customs operations for the transportation or storage of goods under customs control, or to perform other actions, the obligation to perform which arose before the exclusion legal entity from the relevant register, in accordance with the procedure established by the Labor Code.

Chapter 4. INFORMING AND CONSULTING

4.1. Obtaining information about the reasons for the decision made, the action (inaction) committed

A person in respect of whom a decision has been made or an action taken by the customs body or its official, as well as a person in respect of which a decision has not been made or the action to be taken has not been taken within the established period, has the right to apply to this customs body with a request about the reasons and about the grounds for the decision taken or the action taken, or about the reasons for not taking the decision or not taking the action, if this affects the rights and legitimate interests of these persons directly and individually.

The request must be filed within six months from the date of the decision, the action (inaction) or the expiration of the period for their adoption or commission, or from the day when the person became aware of the decision made or the action (inaction) committed.

The interested person may apply with a request for the provision of the necessary information both orally and in writing. An oral request is subject to consideration by the customs authority on the day of receipt of the said request. When submitting a written request, the answer must be given in writing within 10 days from the date of receipt of the said request.

4.2. Information on legal acts in the field of customs

The Federal Customs Service of Russia and other customs authorities provide free access, including using information technology, to information on current legal acts in the field of customs.

The customs authorities shall provide access to information on legal acts being prepared, as well as on amendments and additions to legal acts in the field of customs affairs that have not entered into force, including using information technologies, except in cases where prior notification of legal acts being prepared will prevent conduct customs control or help reduce its effectiveness.

The Federal Customs Service of Russia ensures the publication in its official publications of legal acts adopted by this service, as well as acts of customs legislation and other legal acts in the field of customs affairs.

4.3. Advice on customs matters and other issues within the competence of the customs authorities

Customs authorities advise interested parties on customs matters and other issues within the competence of these authorities. The head of the customs authority (the person replacing him) determines the officials of the customs authority authorized to conduct consultations. Information at the request of the interested person is provided as soon as possible, but no later than one month from the date of receipt of the said request.

Consulting by the customs authorities is carried out both orally and in writing free of charge. At the request of the person concerned, the customs authority is obliged to provide information in writing.

The information provided to interested parties during the consultation is not a basis for making a decision or taking an action (inaction) by the customs authorities in the course of customs operations in respect of goods and (or) vehicles.

If the requested information was provided untimely or in an unreliable form, which led to losses of the person who applied for advice, compensation for losses is carried out in the manner prescribed by the legislation of the Russian Federation.

Customs authorities are not responsible for losses caused by the distortion of the text of a legal act published without their knowledge and control, as well as for losses caused as a result of unqualified consultations provided by persons not authorized to conduct them.

Order No. 24.05.2006 of the Federal Customs Service of Russia dated May 469, 12 approved the Administrative Regulations of the Federal Customs Service for the provision of public services for informing about legal acts in the field of customs and advising on customs matters and other issues within the competence of customs authorities.[XNUMX]

Chapter 5. CUSTOMS STATISTICS

5.1. Customs statistics of foreign trade of the Russian Federation

In order to analyze the state of the foreign trade of the Russian Federation, control the receipt of customs payments to the federal budget, currency control, analyze the state, dynamics and trends in the development of the foreign trade of the Russian Federation, its trade and payments balances and the economy as a whole, the customs authorities collect and process information on the movement of goods through the customs border and provide data on customs statistics of foreign trade of the Russian Federation to the President of the Russian Federation, the Federal Assembly of the Russian Federation (the State Duma and the Federation Council), the Government of the Russian Federation and other bodies determined by the legislation of the Russian Federation.

The Federal Customs Service of Russia provides the data of customs statistics of foreign trade of the Russian Federation to international organizations in accordance with the international treaties of the Russian Federation and the legislation of the Russian Federation.

The Federal Customs Service of Russia publishes the data of customs statistics of foreign trade of the Russian Federation in the manner and within the time limits determined by the Government of the Russian Federation.

Customs statistics of foreign trade of the Russian Federation is kept in accordance with the Labor Code and other legal acts of the Russian Federation.

Customs statistics of the Russian Federation's foreign trade is maintained in accordance with a methodology that ensures the comparability of data on mutual trade between the Russian Federation and its foreign trade partners.

Formation of data of customs statistics of foreign trade of the Russian Federation is carried out in accordance with the order of the Federal Customs Service of Russia dated October 17.10.2006, 379 No. XNUMX-r.

5.2. Special customs statistics

In order to ensure the solution of the tasks assigned to the customs authorities, these authorities maintain special customs statistics in the manner established by the Federal Customs Service of Russia.

The data of special customs statistics are used by the customs authorities exclusively for customs purposes.

5.3. Documents and information used for statistical purposes

For statistical purposes, documents and information submitted by persons in accordance with the provisions of the Labor Code are used.

Information used for statistical purposes is subject to the provisions of Art. 10 "Attitude to information received by the customs authorities" TC.

Chapter 6. COUNTRY OF ORIGIN OF GOODS. COMMODITY NOMENCLATURE FOR FOREIGN ECONOMIC ACTIVITIES

6.1. Country of origin of goods

Determination of the country of origin of goods is carried out in accordance with the provisions of Ch. 6 of the Labor Code in all cases when the application of measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity depends on the country of origin of goods.

The rules for determining the country of origin of goods are established in order to apply tariff preferences or non-preferential trade policy measures.

Country of origin of goods is considered a country in which the goods were completely produced or subjected to sufficient processing in accordance with the criteria established by the Labor Code, or in the manner determined by the Labor Code. In this case, the country of origin of goods can be understood as a group of countries, or customs unions of countries, or a region or part of a country, if there is a need to separate them for the purposes of determining the country of origin of goods.

At the request of the declarant or other interested person, the customs authorities take a preliminary decision on determining the country of origin of goods.

Goods wholly produced in the country, are considered:

1) minerals extracted from the bowels of a given country, in its territorial sea or on its seabed;

2) products of plant origin grown or harvested in a given country;

3) animals born and raised in the given country;

4) products obtained in a given country from animals grown in it;

5) products obtained as a result of hunting and fishing in this country;

6) products of sea fishing and other products of sea fishing received by the vessel of the given country;

7) products obtained on board a processing vessel of a given country exclusively from marine fishery products and other marine fishery products received by a vessel of this country;

8) products obtained from the seabed or subsoil outside the territorial sea of ​​that country, provided that this country has exclusive rights to exploit that seabed or subsoil;

9) waste and scrap (secondary raw materials) obtained as a result of production or other processing operations in a given country, as well as used products collected in a given country and suitable only for processing into raw materials;

10) high-tech products obtained on space objects located in outer space, if this country is the state of registration of the corresponding space object;

11) goods manufactured in this country exclusively from the above products.

Sufficient processing criteria are used when two or more countries are involved in the production of the product, and mean that the product is considered to originate from the country in which it was subjected to the last significant processing sufficient to give the product its characteristic properties.

If two or more countries are involved in the production of goods, the country of origin of the goods is considered to be the country in which the last operations for processing or manufacturing of goods were carried out that meet the criteria for sufficient processing.

If, in relation to certain types of goods or any country, the specifics of determining the country of origin of goods imported into the customs territory of the Russian Federation are not specifically stipulated, the general rule applies: the goods are considered to originate from this country if, as a result of operations for processing or manufacturing goods, there has been a change classification code of goods according to TN VED at the level of any of the first four characters.

Notwithstanding the above provisions, the following do not meet the criteria for sufficient processing:

1) operations to ensure the safety of goods during their storage or transportation;

2) operations for the preparation of goods for sale and transportation (division of a batch, formation of shipments, sorting, repacking);

3) simple assembly operations and other operations, the implementation of which does not significantly change the condition of the goods, according to the list determined by the Government of the Russian Federation;

4) mixing of goods originating from different countries, if the characteristics of the final product do not differ significantly from the characteristics of the goods being mixed.

To determine the country of origin of goods, the following criteria for sufficient processing are also used in the manner determined by the Government of the Russian Federation[13]:

1) the performance of certain production or technological operations sufficient for the country where these operations took place to be considered the country of origin of the goods;

2) change in the cost of goods, when the percentage of the cost of materials used or value added reaches a fixed share in the price of the final product (ad valorem share rule).

When establishing the procedure for applying the criteria for sufficient processing for certain goods imported from countries to which the Russian Federation provides tariff preferences, in order to grant tariff preferences, the Government of the Russian Federation has the right to determine the conditions for applying the rules for direct purchase and direct shipment.

Goods in disassembled or unassembled form, supplied in several batches due to the impossibility of their shipment in one batch due to production or transport conditions, as well as goods, the batch of which is divided into several batches as a result of an error, should be considered at the request of the declarant as a single product when determining the country of origin goods.

The conditions for the application of these provisions are:

1) prior notification of the customs authority about goods in disassembled or unassembled form, supplied in several batches, indicating the reasons for such delivery and submitting a specification for each batch indicating the classification codes of goods according to the TN VED, the cost and country of origin of the goods included in each batch, or a documentary confirmation of the erroneous division of goods into several batches;

2) delivery of all consignments of goods from one country by one supplier;

3) declaration of all consignments of goods to one customs body;

4) importation into the customs territory of the Russian Federation of all consignments of goods within a period not exceeding one year from the date of acceptance of the customs declaration by the customs authority or the expiration of the deadline for its submission in respect of the first consignment of goods. At the declarant's reasoned request, the specified period is extended by the customs authority for the time required for the import of all consignments of these goods.

Accessories, spare parts and tools intended for use with machines, equipment, apparatus or vehicles are considered to originate in the same country as the machines, equipment, apparatus or vehicles, provided that these accessories, spare parts and tools are imported and are used in conjunction with the specified machines, equipment, apparatus or vehicles in the configuration and quantity that are usually supplied with these devices.

The packaging in which the goods are imported into the customs territory of the Russian Federation is considered to originate from the same country as the goods themselves, unless the packaging is subject to declaration separately from the goods. In these cases, the country of origin of the packaging is determined separately from the country of origin of the goods.

To certify the origin of goods from a given country, the customs authority has the right to require the submission of documents confirming the origin of goods, in cases provided for by this Code.

Documents confirming the origin of goods from a given country are declaration of origin or in cases determined by the Government of the Russian Federation, a certificate of origin of goods.

The list of goods, the importation of which into the customs territory of the Russian Federation from the member states of the Commonwealth of Independent States requires the presentation of a certificate of origin of the goods, was approved by Decree of the Government of the Russian Federation of November 27.11.2003, 716 No. 14.[XNUMX]

A document certifying the country of origin of goods, in accordance with the Labor Code, can be a declaration of origin of goods drawn up in any form, provided that it contains information that allows determining the country of origin of goods. Commercial or any other documents related to goods containing a statement on the country of origin of goods made by the manufacturer, seller or exporter in connection with the export of goods can be used as such a declaration.

If in the declaration of origin of goods information about the country of origin of goods is based on criteria other than those applied in the Russian Federation, the country of origin of goods is determined in accordance with the criteria applied in the Russian Federation.

Certificate of origin - a document that unambiguously indicates the country of origin of goods and issued by the competent authorities or organizations of a given country or country of export, if the certificate is issued in the country of export on the basis of information received from the country of origin of goods.

If in the certificate of origin of goods information about the country of origin of goods is based on criteria other than those applied in the Russian Federation (established in Articles 31 and 32 of the Labor Code), the country of origin of goods is determined in accordance with the criteria applied in the Russian Federation.

When goods are exported from the customs territory of the Russian Federation, a certificate of origin of goods is issued by bodies or organizations authorized by the Government of the Russian Federation, if the specified certificate is required under the terms of the contract, according to the national rules of the country of importation of goods, or if the availability of the specified certificate is provided for by international treaties of the Russian Federation. Bodies and organizations that issued a certificate of origin of goods are required to keep a copy of it and other documents on the basis of which the origin of goods is certified for at least two years from the date of its issuance.

The certificate of origin of goods shall be submitted simultaneously with the customs declaration and other documents during the customs clearance of goods imported into the customs territory of the Russian Federation. If the certificate is lost, its officially certified duplicate is accepted.

If the certificate of origin of the goods is not properly executed (there are erasures, blots or uncertified corrections, the necessary signatures or seals are missing, the information in the certificate does not allow establishing their relationship to the declared goods, the certificate ambiguously indicates the country of origin of the goods or the criteria based on which a conclusion was made about the country of origin of the goods, if the indication of such criteria is mandatory in accordance with international treaties of the Russian Federation or the legislation of the Russian Federation) or if signs were found that the certificate contains false information, the customs authority has the right to contact the competent authorities or organizations of the country that issued the certificate about the origin of the goods, with a request to provide additional documents or clarifying information.

The customs authority has the right to apply to the competent authorities or organizations of the country that issued the certificate of origin of goods with a request to provide additional documents or clarifying information also for the purpose of conducting a random check. Carrying out such a check does not prevent the release of goods on the basis of information about the country of their origin, declared during customs clearance.

The certificate of origin of goods in the ST-1 form (annex to the Rules for determining the country of origin of goods) was approved by the Decision of the Council of Heads of Government of the CIS dated November 30, 2000.[15]

When goods are imported into the customs territory of the Russian Federation, a document confirming the country of origin of the goods shall be submitted if the Russian Federation provides the country of origin of these goods with tariff preferences in accordance with international treaties of the Russian Federation or the legislation of the Russian Federation. In this case, a document confirming the country of origin of the goods shall be submitted to the customs authority simultaneously with the submission of the customs declaration. At the same time, the provision of tariff preferences may be conditioned by the need to submit a certificate of origin of goods in a certain form provided for by international treaties of the Russian Federation or the legislation of the Russian Federation.

The customs authorities have the right to require the submission of a document confirming the country of origin of goods, in other cases only if there are signs that the declared information about the country of origin of goods that affect the application of rates of customs duties, taxes and (or) prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities are unreliable.

Regardless of the above provisions, the submission of a document confirming the country of origin of goods is not required:

1) if the goods imported into the customs territory of the Russian Federation are declared for the customs regime of international customs transit or the customs regime of temporary import with full exemption from customs duties and taxes, except in cases where the customs authority has found signs that the country of origin of the goods is the country, goods which are prohibited for import into the Russian Federation or transit through its territory in accordance with international treaties of the Russian Federation or the legislation of the Russian Federation;

2) if the total customs value of goods transported across the customs border, sent at the same time in the same way by the same sender to the address of one recipient, is less than 20 rubles;

3) if the goods are moved across the customs border by individuals in accordance with Sec. 23 TC;

4) in other cases provided for by international treaties of the Russian Federation or the legislation of the Russian Federation.

In cases where there are no documents confirming the country of origin of goods, if their submission is mandatory for the provision of tariff preferences, in respect of such goods, customs duties are subject to payment at the rates applicable to goods originating from countries with which trade and political relations provide for the most favored nation regime. , except for the case when the customs authority found signs that the country of origin of the goods is a country with which trade and political relations do not provide for the most favored nation regime.

In other cases of the absence of documents confirming the country of origin of goods, or in cases of detection of signs that the submitted documents are drawn up improperly and (or) contain false information, before the submission of documents confirming the country of origin of goods or clarifying information:

1) in relation to goods, customs duties are subject to payment at the rates applicable to goods originating from countries with which trade and political relations do not provide for the most favored nation regime, if the customs authority has found signs that the country of origin of the goods is a country, trade and political relations with which do not provide for the most favored nation regime, or security for the payment of customs duties at the specified rates is provided;

2) the release of goods is subject to the submission by the declarant of documents confirming compliance with the established restrictions, or ensuring the payment of an anti-dumping or countervailing duty, if the customs authority has found signs indicating that the country of origin of the goods is the country from which imports from which restrictions are established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities or an international treaty of the Russian Federation;

3) the release of goods is not carried out only in cases where the customs authority has found signs indicating that the country of origin of the goods may be a country whose goods are prohibited from being imported into the Russian Federation in accordance with international treaties of the Russian Federation and (or) the legislation of the Russian Federation.

With regard to imported goods, the preferential treatment or the most favored nation treatment may be restored, provided that the country of origin of these goods is confirmed before the expiration of one year from the date of acceptance of the customs declaration by the customs authority. In this case, the paid amounts of customs duties and taxes are refunded.

6.2. Commodity nomenclature of foreign economic activity and classification of goods

Commodity nomenclature of foreign economic activity approved by the Government of the Russian Federation on the basis of internationally accepted systems of classification of goods. TN VED is used to implement measures of customs-tariff and non-tariff regulation of foreign trade and other types of foreign economic activity, to maintain customs statistics of foreign trade of the Russian Federation.

Goods, when declared to the customs authorities, are subject to classification, i.e., in relation to goods, a classification code is determined (classification codes) according to TN VED.

Instructions on the actions of officials who classify goods in accordance with the TN VED of Russia and control the correctness of determining the classification code in accordance with the TN VED of Russia, approved by order of the Federal Customs Service of Russia dated September 29.09.2004, 85 No. 16.[XNUMX]

At the request of the declarant, the customs authorities take a preliminary decision on the classification of goods.

In the event of a violation of the rules for classifying goods when declaring them, the customs authority has the right to independently carry out the classification of goods. The Federal Customs Service of Russia makes decisions on the classification of certain types of goods and ensures the publication of these decisions. The decisions of the customs authorities on the classification of goods are binding. The declarant has the right to appeal against such decisions in accordance with Sec. 7 TK.

6.3. preliminary decision

The FCS of Russia and other customs authorities determined by this service, at the request of the interested person, accept preliminary decision on the classification of goods in accordance with the TN VED in relation to a specific product, on the origin of the product from a specific country (country of origin of the product).

The form and procedure for making a preliminary decision are determined by the Federal Customs Service of Russia. The regulation on the procedure for making preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity and on the country of origin of the goods was approved by order of the State Customs Committee of Russia dated August 22.08.2003, 920 No. 17.[XNUMX]

A person interested in making a preliminary decision shall send a written request to the relevant customs authority for making a preliminary decision. The request must contain all the information necessary to make a preliminary decision. Samples and samples of goods, their description, photographs, drawings, drawings, commercial, technical and other documents must be attached to the request.

If the information provided by the applicant in the request for a preliminary decision is insufficient for making a preliminary decision, the customs authority within 30 days from the date of receipt of such a request notifies the applicant of the need to provide additional information and sets a deadline for its submission. If additional information is not provided within the established time limit, the request for a preliminary decision is rejected.

The rejection of a request for a preliminary decision does not prevent the applicant from re-applying with a request for a preliminary decision, provided that the reasons that served as the basis for rejecting the said request are eliminated.

A preliminary decision is binding on all customs authorities. The preliminary decision is valid for five years from the date of its adoption, unless it is changed or revoked or terminated in accordance with Art. 44 TK.

Customs authorities may decide to terminate, change or revoke a preliminary decision taken by them or lower customs authorities (to change or revoke a preliminary decision taken by them or lower customs authorities) only in cases established by this Code. The decision to terminate, amend or revoke a preliminary decision shall be sent to the person to whom the preliminary decision has been issued, in writing no later than the day following the day of the decision to terminate, amend or revoke the preliminary decision.

Termination decision the effect of a preliminary decision is taken if such a preliminary decision is made on the basis of false documents submitted by the applicant. The decision to terminate the preliminary decision shall enter into force on the date of the adoption of the preliminary decision.

Change A preliminary decision on the classification of goods is made in the event that the Federal Customs Service of Russia makes a decision binding on the classification of individual goods for customs authorities, as well as in case of detection of errors made when making a preliminary decision. The change enters into force on the date specified in the decision to change the preliminary decision, but not earlier than three months from the date of the decision to change the preliminary decision.

The decision made may be withdrawn:

- in the event of a change in the FEACN, the adoption by the World Customs Organization of classification decisions that are mandatory for use in the Russian Federation;

- in the event that international treaties of the Russian Federation or acts of legislation of the Russian Federation related to the issues of determining the country of origin of goods establish other requirements and conditions for determining the country of origin of goods.

The decision to revoke the preliminary decision must be made no later than three days after the publication of the above acts and shall enter into force simultaneously with them.

Chapter 7. APPEALING DECISIONS, ACTIONS (INACTION) OF THE CUSTOMS AUTHORITIES AND THEIR OFFICIALS

7.1. Right to appeal and procedure for appeal

Any person has the right to appeal a decision, action (omission) of the customs authority or its official, if such decision, action (omission), in the opinion of this person, violated his rights, freedoms or legitimate interests, created obstacles to their implementation or illegally imposed on him any duty.

A person's waiver of the right to appeal against a decision, action (inaction) of the customs authority or its official is invalid.

Decisions, actions (inaction) of customs bodies and their officials may be appealed to the customs authorities and (or) to the court, the arbitral tribunal.

Filing a complaint against a decision, action (inaction) of a customs authority or its official with the customs authorities does not preclude the possibility of simultaneous or subsequent filing of a similar complaint with a court or arbitration court. A complaint against a decision, action (inaction) of a customs authority or its official filed with the customs authorities and with a court, an arbitration court shall be considered by a court, an arbitration court.

The procedure for filing, the procedure for considering and the procedure for resolving complaints submitted to courts and arbitration courts are determined by the legislation of the Russian Federation on civil proceedings and proceedings in arbitration courts.

The procedure for filing, the procedure for consideration and the procedure for resolving complaints sent to the customs authorities against decisions, actions (inaction) of the customs authorities or their officials are established by Chapter. 7 of the Labor Code and are applied in case of appealing against any decisions, actions (inaction) of the customs authorities or their officials, with the exception of decisions of the customs authorities (officials of the customs authorities) in cases of administrative offenses, as well as other decisions, actions (inaction) of the customs authorities and their officials, against whom a special appeal procedure is provided.

A complaint against a decision, action (inaction) of a customs authority shall be filed with a higher customs authority.

A complaint against a decision, action (inaction) of an official of the customs body shall be filed with the customs body in which this person serves (replaces a public position), and against a decision, action (inaction) of the head of the customs body - with a higher customs body.

A complaint against a decision, action (omission) of a customs body or its official may be filed both directly with a higher customs body and through the customs body, the decision, action (omission) of which or the head of which is being appealed.

The customs authority, against the decision, action (inaction) of which or the head of which a complaint is filed, sends it to a higher customs authority, together with supporting materials, within five days from the date of its receipt.

In cases where the customs authority that has received a complaint against a decision, action (inaction) of the customs authority or its official is not authorized to consider it, it is obliged to send it within three days to the customs authority that should consider it, with written notification of the person who filed the complaint.

A complaint against a decision, action (inaction) of the Federal Customs Service of Russia is submitted to this service.

7.2. Deadlines for filing a complaint against a decision, action (inaction) of the customs authority or its official and restoration of the term

Appeal of a decision, action (inaction) of a customs authority or its officer may be filed within three months:

- from the day when the person became aware or should have become aware of the violation of his rights, freedoms or legitimate interests, the creation of obstacles to their implementation or the unlawful imposition of any duty on him;

- from the date of expiration of the established period for the adoption by the customs authority or its official of a decision or performance of an action, the adoption or performance of which is provided for in accordance with this Code.

If, for valid reasons, the deadline for appealing is missed, this deadline, upon the application of the person who filed a complaint against the decision, action (inaction) of the customs authority or its official, may be restored by the customs authority authorized to consider this complaint.

The restoration of the missed deadline for appeal is expressed in the actual acceptance for consideration of a complaint against a decision, action (inaction) of the customs authority or its official.

7.3. Form and content of a complaint against a decision, action (inaction) of the customs authority or its official

A complaint against a decision, action (inaction) of the customs body or its official shall be submitted in writing and must be signed by the person who filed the complaint.

A complaint against a decision, action (inaction) of the customs authority or its official must contain:

- the name of the customs authority or position, surname, name and patronymic of the official of the customs authority (if they are known), the decision, action (omission) of which is being appealed;

- surname, name, patronymic or name of the person filing the complaint, his place of residence or location;

- the essence of the contested decision, action (inaction).

A person who filed a complaint against a decision, action (inaction) of the customs body or its official may not submit documents that confirm the circumstances specified in this complaint. If the submission of such documents is essential for consideration of the specified complaint and these documents are not available in the customs body, the decision, action (inaction) of which or the official of which is being appealed, the customs body considering the said complaint shall have the right to request them from the person who filed it. In this case, the period for considering a complaint against a decision, action (inaction) of the customs authority or its official shall be suspended until the person submits the documents requested by the customs authority, but not more than for three months. In the event that a person fails to submit the documents requested by the customs authority, a decision on this complaint is made without taking into account the arguments in support of which the documents were not submitted.

7.4. Consequences of filing a complaint against a decision, action of the customs authority or its official

Filing a complaint against a decision or action of a customs body or its official shall not suspend the execution of the contested decision or action.

If there are sufficient grounds to believe that the contested decision, action does not comply with the legislation of the Russian Federation, and also if the non-suspension of the execution of the decision, action may be irreversible, the customs authority considering the complaint has the right to fully or partially suspend the execution of the contested decision, action until adoption decision on the merits of the complaint.

7.5. Grounds for refusal to consider a complaint against a decision, action (inaction) of the customs authority or its official on the merits

The customs authority shall refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official on the merits if:

1) the established deadlines for appealing have not been observed and the person has not filed an application for the restoration of the missed deadline for appealing, or the application for the restoration of the missed deadline for appealing has been rejected;

2) the complaint is not filed in writing or is not signed by the person who filed the complaint, or does not contain the required details and information;

3) the person has already filed a complaint of similar content with the court and such a complaint has been accepted by the court, the arbitration court for consideration, or a decision has been made on it (the procedure for sending information about appealing decisions, actions (inaction) of the customs authorities to the court is given in the letter of the Federal Customs Service of Russia dated 28.01.2005. 01 No. 06-2030/XNUMX);

4) the subject of the said complaint is a decision, action (inaction) of a body that is not a customs body, or an official of a body that is not a customs body.

The decision to refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official on the merits must be made no later than three days from the date of receipt of the said complaint, and if the person has already filed a complaint of similar content with the court and such the complaint is accepted by the court, the arbitration court for consideration, or a decision is made on it - from the day the customs body considering this complaint receives the ruling of the court, the arbitration court on accepting a complaint of similar content for consideration or a court decision.

The decision of the customs authority to refuse to consider a complaint against a decision, action (inaction) of the customs authority or its official on the merits may be appealed to a higher customs authority or to a court, arbitration court.

7.6. Withdrawal of a complaint against a decision, action (inaction) of the customs authority or its official

A person who filed a complaint against a decision, action (inaction) of the customs authority or its official may withdraw it at any time before a decision on the complaint is made.

A repeated complaint on the same matter may be filed within three months:

- from the day when the person became aware or should have become aware of the violation of his rights, freedoms or legitimate interests, the creation of obstacles to their implementation or the unlawful imposition of any duty on him;

- from the date of expiration of the established period for the adoption by the customs authority or its official of a decision or performance of an action, the adoption or performance of which is provided for in accordance with this Code.

7.7. The customs authority considering a complaint against a decision, action (inaction) of the customs authority or its official

A complaint against a decision, action (inaction) of a customs authority shall be considered by a higher customs authority.

A complaint against a decision, action (inaction) of a customs official is considered by the customs body in which this person serves (replaces a public position), and a complaint against a decision, action (inaction) of the head of the customs body - by a higher customs body.

On behalf of the customs authority, a decision on a complaint against a decision, action (omission) of the customs authority or its official shall be made by the head of this customs authority or an official authorized by him. At the same time, consideration of a complaint against a decision, action (inaction) of the customs authority or its official cannot be carried out by the official who made the decision under appeal, committed the action (inaction) appealed against, or by an official subordinate to him.

7.8. Deadlines for consideration of a complaint and decision of the customs authority on a complaint against a decision, action (inaction) of the customs authority or its official

A complaint against a decision, action (inaction) of the customs authority or its official must be considered by the customs authority within one month from the date of its receipt by the customs authority authorized to consider the said complaint.

If the customs authority considering a complaint against a decision, action (inaction) of the customs authority or its official considers it necessary to extend the period for consideration of the said complaint, this period may be extended by the head of this customs authority, but not more than for another month, as reported to the complainant in writing, stating the reasons for the extension.

The decision of the customs authority on a complaint against a decision, action (inaction) of the customs authority or its official is taken in writing in the form determined by the Federal Customs Service of Russia. Such a decision must include:

- name of the customs authority that considered the complaint;

- position, surname and initials of the official of the customs authority who made the decision on the complaint;

- surname and initials or name of the person who filed the complaint;

- a summary of the complaint on the merits;

- the decision taken on the complaint;

- reasons and grounds for the decision;

- information on the procedure for appealing the decision.

Based on the results of consideration of a complaint against a decision, action (inaction) of the customs authority or its official, the customs authority:

1) recognizes as lawful the decision, action (inaction) of the customs body or its official and refuses to satisfy the complaint;

2) declares unlawful the decision, action (inaction) of the customs body or its official in full or in part and makes a decision to satisfy the complaint in full or in part.

If the complaint against the decision, action (inaction) of the customs authority or its official is satisfied in full or in part, the customs authority:

- cancels in whole or in part the decision taken by the customs authority or its official;

- cancels the decision made by the customs body or its official and obliges this customs body or its official to make a new decision in accordance with the legislation of the Russian Federation or independently makes such a decision if its adoption falls within the competence of the customs body that considered the complaint;

- recognizes the action (inaction) of the customs authority or its official as unlawful and determines the measures to be taken in order to eliminate the violations committed, or independently performs the necessary actions if their commission falls within the competence of the customs authority that considered the complaint.

Actions to implement the decision of the customs authority to satisfy the complaint against the decision, action (omission) of the customs authority or its official must be carried out by the customs authority, the decision, action (omission) of which or an official of which are recognized as unlawful, within 10 days from the date of receipt of the decision on the specified complaint to this body, unless the specified decision establishes a different period for their commission.

An official of the customs body considering a complaint against a decision, action (inaction) of the customs body or its official on behalf of the customs body, upon detection of signs of culpable non-fulfillment or improper fulfillment by the official of the customs body of the duties assigned to him, takes measures to attract this official to disciplinary action in the prescribed manner.

A copy of the decision adopted as a result of consideration of a complaint against a decision, action (inaction) of the customs authority or its official shall be sent to the person who filed the complaint within the established time limits for considering the complaint.

The decision of the customs authority on a complaint against a decision, action (inaction) of the customs authority or its official may be appealed to a higher customs authority or to a court, arbitration court.

The powers to make decisions when checking the legality and validity of decisions, actions (inaction) of the customs authorities and their officials in the field of customs and when bringing to administrative responsibility are determined by order of the Federal Customs Service of Russia dated September 13.09.2004, 45 No. XNUMX.

7.9. Simplified procedure for appealing a decision, action (inaction) of a customs official

In a simplified procedure, a decision, action (inaction) of an official of a customs house or a customs post in connection with the movement of goods across the customs border, the value of which does not exceed 1,5 million rubles, and (or) one vehicle can be appealed.

A simplified procedure for appealing against a decision, action (inaction) of a customs official consists in filing a verbal complaint with a higher official of the customs office or customs post, respectively, and in the event of an appeal against a decision, action (inaction) of the head of the customs post - to the head of the customs office in the region activities of which the customs post is located.

Consideration of a complaint against a decision, action (inaction) of an official of the customs authority in the simplified procedure shall be carried out without delay, and a decision on it shall be taken immediately.

When appealing in a simplified procedure, at the request of the person who filed a complaint against a decision, action (omission) of an official of the customs authority, the official of the customs authority considering the specified complaint shall draw up an act on consideration of this complaint in a simplified procedure, which indicates information about the person considering the complaint official of the customs authority, about the person who filed the complaint, a summary of the complaint and the decision taken. In the event of a refusal to consider a complaint against a decision, action (inaction) of a customs authority official under the simplified procedure, this act shall indicate the reasons for such refusal. The form of the act is determined by the Federal Customs Service of Russia. The act on consideration of a complaint against a decision, action (inaction) of a customs body official in a simplified procedure is signed by the customs body official considering the complaint and the person who filed the complaint. A copy of the act on consideration of a complaint against a decision, action (inaction) of an official of the customs body in a simplified manner shall be handed over to the person who filed the complaint.

Consideration of a complaint against a decision, action (inaction) of a customs authority official under the simplified procedure and adoption of a decision on it shall not be an obstacle to filing a complaint against a decision, action (inaction) of the customs authority or its official under the general procedure.

Section II. CUSTOMS PROCEDURES

Subsection 1 CUSTOMS CLEARANCE

Chapter 8. BASIC PROVISIONS RELATED TO CUSTOMS CLEARANCE

The provisions of Ch. 8 of the Customs Code apply to all customs operations performed in relation to goods and vehicles moved across the customs border.

Customs clearance is carried out in the manner determined by the Customs Code and other legal acts of the Russian Federation adopted in accordance with it, regulatory legal acts of the Federal Customs Service of Russia.

The requirements of the customs authorities in the course of customs clearance must be substantiated and limited to the requirements established in accordance with the Labor Code and necessary to ensure compliance with the customs legislation of the Russian Federation.

The procedure and technologies for the production of customs clearance are established by the Federal Customs Service of Russia depending on the types of goods transported across the customs border, the type of transport used for such movement (air, sea (river), rail, etc.), categories of persons moving goods and vehicles. Features of customs clearance of goods exported by rail are determined by the order of the State Customs Committee of Russia dated May 27.05.2004, 246 No. 18-r.[XNUMX]

Customs operations are equally applied regardless of the country of origin of goods, the country of departure and destination of goods.

Customs clearance of goods begins:

- when importing goods - at the time of submission to the customs authority of a preliminary customs declaration or documents (depending on what action is performed earlier), and in cases provided for by the Labor Code, - an oral statement or other actions indicating the intention of the person to carry out customs clearance;

- when exporting goods - at the time of submission of the customs declaration, and in cases provided for by the Labor Code, - an oral statement or other actions indicating the intention of the person to carry out customs clearance.

Customs clearance is completed by the performance of customs operations necessary in accordance with the Customs Code for applying customs procedures to goods, for placing goods under a customs regime or for terminating this regime, if such a customs regime is valid for a certain period, as well as for calculating and collecting customs payments .

If, in accordance with the Customs Code, a permit from the customs authority is required for certain customs operations, such a permit is issued immediately, immediately after the authorized official of the customs authority is convinced that the conditions established by the Customs Code, necessary for obtaining such a permit, are met, but no later than the inspection period customs declaration, other documents and inspection of goods.

If verification of compliance with the conditions for granting a permit from the customs authority to perform customs operations can be completed after it is granted without prejudice to customs control and (or) if subsequent detection of non-compliance with such conditions, violations of the customs legislation of the Russian Federation can be eliminated, the permit of the customs authority to perform customs operations issued prior to such verification.

If the Customs Code provides that the permission of the customs authority to perform customs operations is issued by the customs authority in writing, the procedure for issuing such a permit and its form are established by the Federal Customs Service of Russia. In other cases, the permission of the customs authority to perform customs operations is the failure by the customs authority to make a decision to refuse to issue a permit to perform customs operations or the implementation by the customs authority of the relevant actions if, in accordance with the Customs Code, a deadline for making such a decision is established or the implementation of such actions is provided for.

Customs clearance of goods is carried out at the locations of customs authorities during the work of these authorities.

At a reasoned request of the declarant or other interested person, certain customs operations in the course of customs clearance may be carried out outside the locations and outside the working hours of customs authorities.

At the request of the customs authority, the interested persons or their representatives must be present during the customs clearance.

Customs clearance, including filling in the documents required for customs clearance, is carried out in Russian, except as otherwise provided by this Code. The Federal Customs Service of Russia has the right to determine other cases in which the customs authorities may accept and use for customs purposes documents and information in foreign languages ​​owned by officials of the customs authorities.

Customs clearance can be completed only after the implementation of sanitary-quarantine, quarantine phytosanitary, veterinary and other types of state control of the import of goods into the customs territory of the Russian Federation or their export from this territory, if the goods are subject to such control in accordance with federal laws and other legal acts of the Russian Federation, subject to the provisions of paragraph. 3 Article. 77 of the Labor Code (if the customs authorities conduct an inspection of goods, the import of which into the Russian Federation, in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, prohibitions and restrictions are established, the enforcement of which is also within the competence of other state authorities, the customs authorities ensure the coordination of such actions and their running at the same time).

When importing into the customs territory of the Russian Federation and exporting from this territory goods necessary for the elimination of the consequences of natural disasters, accidents and catastrophes, as well as goods subject to rapid deterioration, live animals, radioactive materials, international mail and express cargo, messages and other materials for mass media and other similar goods, customs clearance is carried out in a simplified manner and on a priority basis.

When performing customs clearance, the persons specified by the Customs Code are required to submit to the customs authorities the documents and information necessary for customs clearance.

Customs authorities have the right to require, during customs clearance, the submission of only those documents and information that are necessary to ensure compliance with the customs legislation of the Russian Federation and the submission of which is provided for in accordance with this Code.

Lists of documents and information, requirements for information that are necessary for customs clearance in relation to specific customs procedures and customs regimes are established by the Federal Customs Service of Russia in accordance with the Labor Code. At the same time, the FCS of Russia has the right to reduce the lists of documents and information required for customs clearance established by the Customs Code, taking into account the categories of persons moving goods and vehicles, types of goods, purposes of using goods, requirements of customs regimes or based on the type of transport used when moving goods through customs border. The deadlines for submission of documents and information required for customs clearance are established by the Federal Customs Service of Russia, unless otherwise established by the Customs Code.

Lists of documents and information required for customs clearance are subject to official publication. Regulatory legal acts of the Federal Customs Service of Russia establishing the lists of documents and information required for customs clearance shall enter into force no earlier than 90 days from the date of their official publication, with the exception of regulatory legal acts:

- issued on the basis of and in pursuance of the relevant provisions of the acts of customs legislation and other legal acts of the Russian Federation, which come into force in a shorter period of time;

- establishing a more preferential procedure than the current one (in this case, the acts may come into force in a shorter time or have retroactive effect).

The forms of customs documents are determined by the FCS of Russia, unless otherwise provided by the Labor Code and other legal acts of the Russian Federation.

In order to simplify and speed up customs clearance, the FCS of Russia concludes agreements with customs authorities of foreign countries on mutual recognition of documents used for customs purposes.

The customs authorities are not entitled to refuse to accept the documents required for customs clearance due to the presence of inaccuracies in them that do not affect the determination of the amount of customs payments payable, the adoption of decisions by the customs authorities regarding the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity. If the customs body refuses to accept the said documents, this body shall notify the person who submitted these documents of the reasons for the refusal. At the request of this person, the customs authority shall submit the said notification in writing.

Documents required for customs clearance may be submitted in the form of originals or copies certified by the person who submitted them, by the declarant or authorized bodies that issued such documents, or certified by a notary. When submitting copies of these documents, certified by the person who submitted them, or by the declarant, the customs authority, if necessary, checks the conformity of the copies of these documents with their originals, after which the originals of such documents are returned to the person who submitted them.

Documents required for customs clearance may be submitted in the form of electronic documents in accordance with the Customs Code.

The list of documents required for making a decision on the return (offset) of customs duties, taxes and the return of advance payments was approved by order of the State Customs Committee of Russia dated May 25.05.2004, 607 No. 19.[XNUMX]

Customs fees are charged for customs clearance in accordance with the Customs Code.

The rates of customs fees for the customs clearance of goods are established by Decree of the Government of the Russian Federation of December 28.12.2004, 863 No. 20[20.04.2005] (see letter of the Federal Customs Service of Russia of April 01, 06 No. 12388-21/XNUMX[XNUMX]).

The Federal Customs Service of Russia establishes special simplified customs clearance procedures for persons:

- who do not have on the day of applying to the customs authority for the application of special simplified procedures for them that have entered into force and unfulfilled decisions on cases of administrative offenses in the field of customs and are not considered subjected to administrative punishment for committing administrative offenses under Art. 16.2, 16.7, part 1 of Art. 16.9, part 3 of Art. 16.12, Art. 16.15 Administrative Code;

- maintaining a system of accounting in the manner determined by the Federal Customs Service of Russia, their commercial documentation in a way that allows the customs authorities to compare the information contained in it and the information submitted to the customs authorities in the course of customs clearance of goods;

- carrying out foreign economic activity for at least three years.

A person applying for the application of special simplified customs clearance procedures shall apply to the customs authority with a written application for the application of special simplified customs clearance procedures. This application contains information about the applicant and his foreign economic activity. The applicant must submit an obligation in writing on the consent to maintain a system of accounting for its commercial documentation in a way that allows the customs authorities to compare the information contained in it and the information provided to the customs authorities during the customs clearance of goods, as well as on the consent to provide access for customs officials to specified accounting system.

The procedure for consideration by the Federal Customs Service of Russia and regional customs administrations of applications from persons applying for the establishment of special simplified customs clearance procedures was approved by order of the Federal Customs Service of Russia dated March 28.03.2005, 110 No. 22-r.[XNUMX]

Special simplified customs clearance procedures are established for persons importing goods into the customs territory of the Russian Federation, and may provide for the filing of a periodic customs declaration, the release of goods upon presentation of information necessary for the identification of goods, customs clearance at the facilities of such persons, storage of goods in their warehouses and other simplified procedures provided for by the Labor Code.

Special simplified customs clearance procedures cannot contain provisions that exempt persons from compliance with the requirements and conditions established by the Labor Code and other legal acts of the Russian Federation, in terms of the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as from compliance with customs regimes.

Chapter 9. ARRIVAL OF GOODS IN THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION

The arrival of goods and vehicles on the customs territory of the Russian Federation is allowed at checkpoints across the state border of the Russian Federation, established in accordance with the legislation of the Russian Federation, during the work of customs authorities. In other places, goods and vehicles may arrive on the customs territory of the Russian Federation in accordance with the legislation of the Russian Federation on the state border of the Russian Federation.

The Government of the Russian Federation has the right to establish checkpoints across the state border of the Russian Federation for the arrival of certain types of goods on the customs territory of the Russian Federation. Decree of the Government of the Russian Federation of 09.12.2003 No. 743[23] establishes checkpoints across the state border of the Russian Federation for the arrival of alcoholic beverages and tobacco products on the customs territory of the Russian Federation. Decree of the Government of the Russian Federation of 03.11.2003 No. 665[24] establishes checkpoints across the state border of the Russian Federation for the arrival of poultry meat and edible offal into the customs territory of the Russian Federation.

After the carrier crosses the customs border, he is obliged to deliver the goods and vehicles imported by him to the checkpoint or other places (places of arrival) and present them to the customs authority. At the same time, it is not allowed to change the state of the goods or violate their packaging, as well as change, remove, destroy or damage the applied seals, seals and other means of identification.

Customs authorities are obliged to provide information in a publicly accessible form about checkpoints across the state border of the Russian Federation, about established restrictions and about the working hours of customs authorities.

These provisions do not apply to goods transported by sea (river), aircraft crossing the customs territory of the Russian Federation without stopping at a port or airport located in the customs territory of the Russian Federation.

If the delivery of goods from the place of crossing the customs border to the place of arrival is interrupted, as well as if the sea (river), aircraft makes an emergency stop or landing in the customs territory of the Russian Federation due to an accident, force majeure or other circumstances preventing the delivery of goods, stopping or landing in the established places, the carrier is obliged to take all measures to ensure the safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances, the location of the goods, and also transport the goods or ensure their transportation (if his vehicle is damaged) to the nearest customs body or other place specified by the customs body.

Expenses incurred by carriers or other persons in the event of an accident, force majeure or other circumstances are not reimbursed by the customs authorities.

The administration of the checkpoint across the state border of the Russian Federation (head of the airport, airfield, seaport, river port, railway station, station) shall notify the customs authorities in advance of the place and time of arrival of vehicles at the checkpoint across the state border of the Russian Federation in the manner agreed by the administration of the said checkpoint with customs authority in accordance with the legislation of the Russian Federation on the state border of the Russian Federation.

Upon the arrival of goods and vehicles in the customs territory of the Russian Federation, the carrier is obliged to submit to the customs authority the documents and information provided for by the Customs Code, depending on the type of transport on which the international transportation is carried out. The FCS of Russia has the right to reduce the lists of information provided for in Art. 73-76 TC.

The customs body is not entitled to require the carrier to provide other information.

If the documents do not contain all the necessary information, the carrier is obliged to inform the customs body of the missing information by presenting other documents available to him or additional documents drawn up by the carrier in any form.

The carrier has the right to submit documents and information to the customs authority before the actual arrival of goods and vehicles on the customs territory of the Russian Federation.

The carrier has the right to submit documents (part of documents) in the form of electronic documents in accordance with the Labor Code and in the manner determined by the Federal Customs Service of Russia.

When the carrier submits documents drawn up in foreign languages, the customs authorities, if necessary, have the right to require the translation into Russian of only the information provided for in the Customs Code.

On behalf of the carrier, documents and information may be submitted by any other person acting on his behalf.

For international transportation automobile By means of transport, the carrier informs the customs authority of the following information:

1) on state registration of a vehicle;

2) the name and address of the carrier of goods;

3) the name of the country of departure and the country of destination of the goods;

4) the name and address of the sender and recipient of the goods;

5) the seller and the recipient of the goods in accordance with the commercial documents available to the carrier;

6) the number of packages, their labeling and types of packaging of goods;

7) the name, as well as codes of goods in accordance with the Harmonized System for the Description and Coding of Goods or TN VED at the level of at least the first four characters;

8) gross weight of goods (in kilograms) or volume of goods (in cubic meters), with the exception of bulky goods;

9) the presence of goods, the import of which into the customs territory of the Russian Federation is prohibited or restricted;

10) the place and date of drawing up the international consignment note.

The carrier communicates the above information by submitting the following documents to the customs authority:

1) documents for the vehicle;

2) international waybill;

3) commercial documents available to the carrier for the transported goods.

For international transportation sea ​​(river) By means of transport, the carrier informs the customs authority of the following information:

1) information on the registration of the vessel and its nationality;

2) name and description of the vessel;

3) the name of the captain;

4) the name and address of the shipping agent;

5) the number of passengers on the ship, their surnames, first names, citizenship (nationality), dates and places of birth, port of embarkation and disembarkation;

6) the number and composition of crew members;

7) the name of the port of departure and the port of call of the vessel;

8) name, total quantity and description of goods;

9) the number of packages, information about their labeling and types of packaging of goods;

10) the name of the port of loading and the port of unloading the goods;

11) numbers of bills of lading or other documents confirming the existence and content of the contract of sea (river) transportation for goods to be unloaded in this port;

12) the name of the ports of unloading of the goods remaining on board;

13) the name of the initial ports of departure of goods;

14) the name of ship's supplies available on board and an indication of their quantity;

15) description of the placement of goods on the ship;

16) information on the presence (absence) of international postal items on board the ship;

17) on the presence (absence) on board of the ship of goods, the import of which into the customs territory of the Russian Federation is prohibited or restricted, including the currency of the Russian Federation and currency values ​​that are in the possession of crew members, medicines containing narcotic, potent drugs, psychotropic and toxic substances;

18) on the presence (absence) of dangerous goods on board the ship, including weapons, ammunition.

The carrier communicates the specified information by presenting the following documents to the customs authority:

1) general declaration;

2) cargo declarations;

3) declarations on ship's stores;

4) declarations on personal belongings of the ship's crew;

5) crew list;

6) list of passengers;

7) a document prescribed by the Universal Postal Convention;

8) bills of lading or other documents confirming the existence and content of the contract of sea (river) transportation.

For international transportation by air By means of transport, the carrier informs the customs authority of the following information:

1) indication of signs of nationality and registration marks of the ship;

2) flight number, indication of the flight route, point of departure, point of arrival of the ship;

3) the name of the ship's operator;

4) the number of crew members;

5) the number of passengers on the ship, their surnames and initials, the names of the embarkation and disembarkation points;

6) indication of the types of goods;

7) the number of the consignment note, the number of places for each consignment note;

8) the name of the point of loading and the point of unloading of goods;

9) the amount of on-board stores loaded on or off the ship;

10) on the presence (absence) of international postal items on board the vessel;

11) on the presence (absence) on board of the vessel of goods, the import of which into the customs territory of the Russian Federation is prohibited or restricted, including the currency of the Russian Federation and currency values ​​that are in the possession of crew members, medicines containing narcotic, potent drugs, psychotropic and poisonous substances, weapons, ammunition.

The carrier communicates the specified information by presenting the following documents to the customs authority:

1) a standard document of the carrier, provided for by international agreements in the field of civil aviation (general declaration);

2) a document containing information about the goods transported on board the aircraft (cargo list);

3) a document containing information on on-board supplies;

4) air waybills;

5) a document containing information about the passengers carried on board and about their baggage (passenger manifest);

6) a document prescribed by the Universal Postal Convention.

For international transportation railway By means of transport, the carrier informs the customs authority of the following information:

1) the name and address of the consignor of goods;

2) the name and address of the recipient of the goods;

3) the name of the station of departure and the station of destination of the goods;

4) the number of packages, information about their labeling and types of packaging of goods;

5) the name, as well as codes of goods in accordance with the Harmonized System for the Description and Coding of Goods or TN VED at least at the level of the first four characters;

6) gross weight of goods (in kilograms);

7) container identification numbers. The carrier communicates the specified information by presenting the following documents to the customs authority:

1) railway bill of lading;

2) commercial documents available to the carrier for the transported goods.

After the goods arrive and the relevant documents and information are submitted to the customs authority, the goods can be unloaded or reloaded, placed in a temporary storage warehouse, declared for a specific customs regime or for internal customs transit.

From the moment the goods are presented at the place of their arrival, such goods acquire the status of being in temporary storage. Upon the expiration of the deadline for temporary storage, the customs authorities shall dispose of the said goods in accordance with Sec. 41 TK.

If the customs authorities carry out an inspection of goods, the import of which into the Russian Federation, in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, has prohibitions and restrictions, the enforcement of which is also within the competence of other state authorities, the customs authorities shall ensure the coordination of such actions and their simultaneous implementation.

Vehicles are subject to customs clearance in accordance with the Customs Code.

Unloading and reloading (transshipment) of goods from a vehicle that arrived in the customs territory of the Russian Federation is carried out at the place of arrival and during the work of customs authorities in places specially designed for these purposes.

In other places and (or) outside the established working hours of the customs authority, unloading and reloading (transshipment) of goods is allowed with the permission of the customs authority, issued at the request of the person concerned.

The places of unloading and reloading (transshipment) of goods are the zone of customs control. The indicated places must be arranged and equipped in such a way as to ensure the safety of goods and exclude access to them by persons not participating in the carrying out of cargo operations.

At the request of the person carrying out cargo operations in the sea (river) port, goods may be located at the place of their unloading and reloading (transshipment) without being placed in a temporary storage warehouse for the period necessary for the implementation of these operations, but within the periods of temporary storage established TC.

In case of loss of goods or their transfer to third parties without the permission of the customs authorities, the person carrying out the cargo operations is responsible for the payment of customs duties and taxes in accordance with the Labor Code.

It is prohibited to unload goods whose import into the Russian Federation is prohibited in accordance with the legislation of the Russian Federation.

Chapter 10. INTERNAL CUSTOMS TRANSIT

Internal customs transit - a customs procedure in which foreign goods are transported through the customs territory of the Russian Federation without payment of customs duties, taxes and the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Internal customs transit is applied when goods are transported from the place of their arrival to the location of the customs authority of destination, from the location of goods when they are declared to the place of export from the customs territory of the Russian Federation, between temporary storage warehouses, customs warehouses, as well as in other cases of transportation of foreign goods the customs territory of the Russian Federation, if security for the payment of customs payments is not provided for these goods.

The provisions of Ch. 10 "Internal customs transit" of the Customs Code does not apply to goods transported by air, if the aircraft, during a regular international flight at the place of arrival of goods, makes an intermediate or emergency (technical) landing without partial unloading of goods, as well as to goods transported by pipeline and over power lines.

Transportation of goods in accordance with the internal customs transit procedure may be carried out by any carrier, including a customs carrier.

Internal customs transit is allowed with the written permission of the customs authority, in the region of activity of which the transportation of goods begins in accordance with the customs procedure for internal customs transit (customs office of departure).

Permit for internal customs transit issued:

- to the carrier;

- to the forwarder, if he is a Russian person;

- to the person who will store the goods or carry out other operations with the goods in accordance with the Labor Code at the place of delivery.

A permit for internal customs transit is issued subject to the following conditions:

1) if the import of goods into the Russian Federation is not prohibited in accordance with the legislation of the Russian Federation;

2) if the imported goods are subject to border control and other types of state control at the place of their arrival, if the goods are subject to such control in accordance with the legislation of the Russian Federation at the place of their arrival;

3) if permits and (or) licenses have been submitted for the goods in the case when, in accordance with the legislation of the Russian Federation, the movement of these goods through the customs territory of the Russian Federation is allowed in the presence of the said permits and (or) licenses;

4) if a transit declaration has been submitted for the goods;

5) if the identification of goods is ensured;

6) if the vehicle is properly equipped when the goods are transported under customs seals and seals;

7) if measures have been taken to ensure compliance with the customs legislation of the Russian Federation.

A permit for internal customs transit is issued after the goods have been presented to the customs office of departure, immediately after this customs authority is satisfied that the above conditions are met, but no later than three days from the date of acceptance of the transit declaration. The transit declaration is accepted by the customs office of departure on the day of its submission, if it meets all the established requirements.

When issuing a permit for internal customs transit, the customs office of departure shall set the term for internal customs transit and determine the place of delivery of goods.

The Federal Customs Service of Russia has the right to make decisions to prevent a carrier or forwarder from entering the internal customs transit, who has repeatedly failed to fulfill its obligations to transport goods in accordance with the internal customs transit, which is established by the effective decisions on the imposition of an administrative penalty in cases of administrative offenses in the field of customs, if at least one of these resolutions has not been executed, or such carrier or forwarder has not fulfilled the obligation to pay customs duties and taxes in accordance with Art. 90 TK. The said decision is subject to cancellation within five days after the payment of the administrative fine, as well as customs duties, taxes, about which the carrier or freight forwarder in respect of which such a decision has been made is notified in writing within the specified period.

When transporting goods in accordance with internal customs transit to a place of delivery that is not the location of the customs authority, a permit for internal customs transit is issued exclusively to the person who will store the goods or carry out other operations with the goods in accordance with the Customs Code at the place of delivery. In this case, the specified person performs the duties and responsibilities that are assigned to the freight forwarder.

For the purposes of applying Ch. 10 "Internal customs transit" TC:

- a vehicle is also understood as a vehicle on which goods are transported through the customs territory of the Russian Federation;

- a freight forwarder is a person acting under a freight forwarding contract in accordance with the civil legislation of the Russian Federation.

If a permit for internal customs transit cannot be issued due to non-compliance with the conditions established by paragraph 3 of Art. 80 of the Labor Code (i.e., the import of goods into the Russian Federation is prohibited in accordance with the legislation of the Russian Federation; or in relation to the imported goods, border control and other types of state control were not carried out at the place of their arrival in the case when the goods are subject to such control in accordance with the legislation of the Russian Federation at the place of their arrival; or permits and (or) licenses have not been presented for the goods in the event that, in accordance with the legislation of the Russian Federation, the movement of these goods through the customs territory of the Russian Federation is allowed in the presence of the indicated permits and (or) licenses), the customs authority has the right to allow transportation goods to a temporary storage warehouse or other places that are customs control zones, subject to customs escort of vehicles on which goods are transported.

As the transit declaration the customs office of departure accepts any commercial, transport (shipping) documents and (or) customs documents containing the necessary information.

To obtain a permit for internal customs transit, the carrier (forwarder) submits to the customs office of departure the following information:

1) on the name and location of the sender (recipient) of goods in accordance with the transport documents;

2) on the country of departure (country of destination) of goods;

3) on the name and location of the carrier of goods or the forwarder, if the permit for internal customs transit is received by the forwarder;

4) about the vehicle on which the goods are transported through the customs territory of the Russian Federation, and when transported by road - also about the driver of the vehicle;

5) on the types or names, quantity, cost of goods in accordance with commercial, transport (shipping) documents, weight or volume, on codes of goods in accordance with the Harmonized System for the Description and Coding of Goods or TN VED at a level of at least the first four characters ;

6) on the total number of packages;

7) the point of destination of the goods;

8) on the planned reloading of goods or other cargo operations in transit;

9) on the planned period of transportation of goods;

10) about the route, if the transportation of goods must be carried out along certain routes.

The Federal Customs Service of Russia has the right to reduce the list of information taking into account the categories of persons moving goods and vehicles, types of goods, and also based on the type of transport.

If the submitted documents do not contain all the information, this information is provided additionally by entering the missing information in writing in the transit declaration. The form of the transit declaration and the procedure for filling it out are established by the Federal Customs Service of Russia. The transit declaration form (TD1), approved by order of the Federal Customs Service of Russia dated 03.08.2006 No. 724.[25]

The customs authority is not entitled to require the carrier or forwarder to provide other information, except for the above.

An official of the customs authority shall make a note on the acceptance of the submitted documents as a transit declaration on such documents in the form and in the manner determined by the Federal Customs Service of Russia.

The transit declaration may be submitted in the form of an electronic document. The procedure for submitting a transit declaration in the form of an electronic document and the procedure for its use in internal customs transit are determined by the Federal Customs Service of Russia in accordance with the Labor Code.

In cases stipulated by international treaties of the Russian Federation, documents drawn up in accordance with international treaties of the Russian Federation are used as a transit declaration.

limit term of internal customs transit may not exceed the period determined at the rate of 2000 km per month, if the transportation is carried out by road, rail, sea (river) transport, and if the transportation is carried out by air, this period cannot exceed three days from the date of receipt permits for internal customs transit.

Upon receipt of a permit for internal customs transit, the term for internal customs transit is established by the customs authority of departure within the above terms based on the application of the carrier (forwarder), the usual term for the transportation of goods, the mode of transport and the capabilities of the vehicle, its route and other conditions of transportation.

At the motivated request of the person concerned, the customs authority extends the established period of internal customs transit within the above periods. If, during the transportation of goods in accordance with the internal customs transit procedure, the carrier cannot deliver the goods within the originally established period due to an accident or force majeure, with the permission of the customs authority in writing, the period of internal customs transit may be extended for a period exceeding the limit.

The customs office of departure goods identificationplaced under the customs procedure of internal customs transit, in order to ensure that the customs authority of destination can detect traces of withdrawal of goods, insertion of goods into a vehicle or performance of any operations with goods, if these actions could be performed during the transportation of these goods in accordance with the internal customs in transit.

For the purposes of identification of goods, the customs office of departure is entitled to use the following means:

- imposition of customs seals and seals on a vehicle, container or swap body;

- application of digital, alphabetic or other markings, identification marks, seals and seals on individual packages;

- affixing stamps;

- taking samples and specimens;

- description of goods and vehicles;

- use of drawings, large-scale images, photographs, videos, illustrations;

- use of drawings drawn up by officials of the customs authorities, large-scale images, photographs, video recordings, illustrations;

- other means to identify the goods, including the seals of the sender of the goods.

Identification of goods is carried out by imposing customs seals and seals on a vehicle, container or swap body, subject to the conditions established by the Customs Code.

In other cases, the identification of goods is carried out using other means listed above.

Customs authorities use customs seals or other means of identification of customs authorities of foreign states, except for cases where:

- customs seals or other means of identification are recognized by the customs authority of departure as insufficient or unreliable in accordance with the criteria defined by the Customs Code;

- the customs office of departure carries out customs examination of the goods.

If the customs authorities use customs seals or other means of identification of the customs authorities of foreign states, the prohibitions provided for by the Labor Code in relation to the means of identification of the customs authorities of the Russian Federation apply to the change, removal, destruction or damage of these identification means.

The customs authorities carry out the identification of transport (transportation) documents, as well as commercial documents available to the carrier for goods for customs purposes.

For the purpose of identifying documents, the customs authorities are entitled to use the following means:

- affixing seals and stamps on documents;

- application of special stickers, special protective devices;

- placement of documents required for customs purposes in the cargo compartments of vehicles, containers or swap bodies, which are subject to customs seals and seals;

- placing documents required for customs purposes in safe packages.

Vehicles, containers or swap bodies may be admitted for the carriage of goods under Customs seals and seals, provided that the Customs seals and seals may be affixed directly to those vehicles, containers or swap bodies which are designed and equipped in such a way that:

1) customs seals and seals can be applied in a simple and reliable way;

2) goods cannot be removed from the sealed part of the cargo space of the vehicle or put into it without leaving visible traces of opening the cargo space of the vehicle or damaging the customs seals and seals;

3) there are no secret places in the vehicle and its cargo spaces for hiding goods;

4) all places where goods may be located are easily accessible for customs inspection.

The requirements for a vehicle, container or swap body are considered to be met if the vehicle, container or swap body meets the technical requirements established by the Federal Customs Service of Russia.

The decision on the admission of a vehicle, container or swap body for the carriage of goods under customs seals and seals is made by the customs office of departure, if the vehicle, container or swap body was not allowed to be transported under customs seals and seals in advance. The specified decision is made by the customs authority of departure on the day of the application of the interested person.

Compliance of a vehicle, container or swap body with the above requirements can be confirmed in advance by obtaining a certificate of approval of the vehicle, container or swap body for the carriage of goods under customs seals and seals.

A certificate of approval of a vehicle, container or swap body for the carriage of goods under customs seals and seals may be issued:

- on an individual basis;

- by design type (series) of vehicles, containers or swap bodies.

A certificate of approval of a vehicle, container or swap body for the carriage of goods under customs seals and seals shall be issued by the customs authority at the request of the interested person no later than five days from the date of receipt of the said application. This certificate shall remain valid as long as no changes have been made to the design of the vehicle, container or swap body.

The certificate of approval of the vehicle, container or swap body for the carriage of goods under customs seals and seals in case of transfer to another person of the right to own the vehicle, container or swap body remains valid.

The form of a certificate of approval of a vehicle, container or swap body for the carriage of goods under customs seals and seals and the procedure for its issuance are established by the Federal Customs Service of Russia.

The customs authorities do not require advance approval of a vehicle, container or swap body for the carriage of goods under customs seals and seals, unless:

- transportation of goods is carried out by a customs carrier;

- early admission is provided for by international treaties of the Russian Federation.

Place of delivery of goods in case of internal customs transit, it is determined by the customs office of departure on the basis of information about the destination indicated in the transport (transportation) documents. The place of delivery of goods is the customs control zone located in the region of activity of the customs authority of destination. At the same time, goods transported from the place of their arrival are delivered to the location of the customs authority.

In the event of a change in the destination in accordance with the legislation of the Russian Federation in the field of transport during internal customs transit, the carrier has the right to apply to the customs authority with a request to change the place of delivery of goods. At the same time, the carrier submits to any customs authority located along its route an application for a change in destination drawn up in any form, documents confirming the change in destination, as well as a transit declaration, and other documents for goods available to him.

The decision to change the place of delivery of goods is made by the customs authority no later than the day following the day of receipt of the application and the above documents. This decision is formalized by completing the internal customs transit in respect of goods, the place of delivery of which has been changed, and issuing a new permit for internal customs transit. A new permit for internal customs transit is issued on the day a decision is made to change the place of delivery of goods.

For determining the places of delivery of goods when issuing a permit for internal customs transit on the basis of information about the destination specified in the transport (transportation) documents, see letter of the State Customs Committee of Russia dated 23.03.2004/01/06 No. 10367-XNUMX / XNUMX.

The customs office of departure has the right to take the following measures (one of the above measures) to ensure compliance with the customs legislation of the Russian Federation during internal customs transit:

1) ensuring the payment of customs payments in respect of foreign goods in amounts corresponding to the amount of import customs duties and taxes that would be payable upon release of goods for free circulation. If information about the goods presented for the purposes of internal customs transit is not enough to calculate the amount of import customs duties and taxes, the amount of security for the payment of customs payments is determined in the manner prescribed by Art. 338 TK;

2) customs escort;

3) definition of routes.

The customs authorities do not require the application of the above measures to ensure compliance with the customs legislation of the Russian Federation if the goods are transported by a customs carrier.

In cases stipulated by the legislation of the Russian Federation, the Government of the Russian Federation has the right to establish routes for the transportation of certain types of goods in accordance with internal customs transit. In other cases, routes are determined for the transportation of certain types of goods, in respect of which, when moving across the customs border, frequent cases of violation of the customs legislation of the Russian Federation have been recorded or prohibitions and restrictions have been established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. In this case, the route is declared by the carrier. The route declared by the carrier is mandatory for him when transporting goods. Changing the route is allowed with the written permission of the customs authority.

Customs escort - escort of vehicles transporting goods in accordance with internal customs transit, which is carried out by customs officials solely for the purpose of ensuring compliance with the customs legislation of the Russian Federation during internal customs transit.

The customs authority has the right to make a decision on customs escort in the following cases:

1) failure to provide security for the payment of customs payments;

2) transportation of certain types of goods, determined on the basis of a risk analysis and management system in accordance with the Labor Code;

3) non-delivery by the carrier at least once within one year prior to the day of applying for a permit for internal customs transit of goods to the place of their delivery, which is confirmed by the effective decision on the imposition of an administrative penalty in the case of an administrative offense in the field of customs affairs;

4) re-exportation of goods erroneously delivered to the Russian Federation or goods whose import into the Russian Federation is prohibited, if the place of actual crossing of the customs border by the said goods during export does not coincide with the location of these goods;

5) transportation of goods not under customs seals and seals or if no measures have been taken to ensure compliance with the customs legislation of the Russian Federation;

6) transportation of goods subject to prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Customs fees are charged for customs escort.

When transporting goods in accordance with internal customs transit, the carrier must:

1) deliver the goods and documents for them within the terms established by the customs authority of departure to the place of delivery of goods, following certain routes, if they are established or declared;

2) ensure the safety of goods, customs seals and seals or other means of identification, if they were used;

3) not to allow reloading, unloading, loading and other cargo operations with goods without the permission of the customs authorities, with the exception of reloading goods to another vehicle without damaging the imposed customs seals and seals after prior notification of the customs authority.

Reloading, unloading, loading and other cargo operations with goods transported in accordance with internal customs transit are allowed with the permission of the customs authority of departure or the customs authority in the region of activity of which the corresponding cargo operation is carried out. If the goods can be reloaded from one vehicle to another without damaging the imposed customs seals and seals, such reloading is allowed after prior notification to the customs authority.

The customs authority may refuse to issue a permit for carrying out cargo operations with goods only if their implementation may lead to the loss of goods or a change in their properties.

In case of non-delivery of foreign goods to the customs authority of destination, the carrier or forwarder, if the permit for internal customs transit is received by the forwarder, is obliged to pay import customs duties and taxes in accordance with the Labor Code.

If the goods are transferred by the carrier to the recipient or another person without the permission of the customs authority, the person who received the said goods into possession shall be liable for the payment of customs duties and taxes, if it is established that upon receipt of such goods this person knew or should have known about violations of the customs legislation RF.

The carrier and forwarder shall not be liable for the payment of customs duties and taxes in the event that the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal conditions of transportation (transportation).

The customs authorities are not entitled to present a claim to the carrier or forwarder for the payment of customs payments on the grounds that the transportation was not carried out along certain routes or the established terms of internal customs transit were violated, if other conditions and requirements are met.

In case of transshipment of goods during internal customs transit from one vehicle to another vehicle, the carrier (forwarder) that has received permission for internal customs transit is responsible for paying customs duties and taxes.

When goods are transported by rail in accordance with internal customs transit, the responsibility for paying customs duties and taxes is borne by the railway that has lost the goods or issued them without the permission of the customs authority. The demand for payment of customs payments is presented by the customs authorities to the destination railway. These provisions do not apply to cases where a permit for internal customs transit is issued to a freight forwarder, as well as to cases of transportation of goods in direct mixed traffic, if a permit for internal customs transit is issued to a carrier of another mode of transport.

In the event of an accident, force majeure or other circumstances that prevent the transportation of goods in accordance with internal customs transit, the carrier is obliged to take all measures to ensure the safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances, the location of the goods, as well as transport goods or ensure their transportation (if his vehicle is damaged) to the nearest customs authority or another place indicated by the customs authority. The costs incurred by the carrier in connection with the adoption of these measures are not reimbursed by the customs authorities.

The customs authority in which the internal customs transit is completed (customs authority of destination) issues the completion of the internal customs transit of goods as soon as possible, but no later than 24 hours from the moment of registration of the arrival of the vehicle, if during the verification of documents and identification of goods this customs authority did not violations of the customs legislation of the Russian Federation were revealed, by issuing to the carrier certificates of completion of internal customs transit in the form determined by the Federal Customs Service of Russia.

The customs authority of destination is obliged to register the arrival of the vehicle at the place of delivery of goods within two hours from the moment the carrier submits the transit declaration and other documents for goods available to him and immediately after registration issue to the carrier a written confirmation of the arrival of the vehicle in the form determined by the Federal Customs Service of Russia.

To complete the internal customs transit, the carrier is obliged to present the goods to the customs authority of destination, submit a transit declaration, as well as other documents for the goods available to him within one hour from the moment the vehicle arrives at the place of delivery of the goods, and in case of arrival outside the established working hours of the customs authority - within one hour from the time of the start of the work of this customs authority. When transporting goods by rail, the period for submitting these documents may not exceed 12 hours.

At the place of delivery of goods until the completion of internal customs transit, vehicles are placed in the customs control zone. Placement of vehicles in the customs control zone is allowed at any time of the day.

When transporting goods to the place of delivery of goods, which is not the location of the customs authority, the completion of internal customs transit may be carried out without presenting the goods to the customs authority of destination.

A person who has received permission for internal customs transit is obliged to accept goods for storage, to ensure that operations that change the state of goods, entail a violation of their packaging, use and disposal until the customs authority certifies the delivery of goods to a temporary storage warehouse, customs warehouse or to another place determined as the place of delivery of goods in accordance with the rules of the Labor Code. At the same time, the goods must be placed in a separate room or on a site fenced around the perimeter, provided with plates with information that allows them to be identified.

To complete the internal customs transit, documents confirming the acceptance of goods are submitted to the customs authority of destination along with the transit declaration and other documents for goods available to it within XNUMX hours after the arrival of the vehicle at the place of delivery of goods. Within three days from the date of submission of these documents, the customs authority certifies the delivery of goods in the form and in the manner determined by the Federal Customs Service of Russia.

Chapter 11. CUSTOMS CARRIER

customs carrier may be a Russian legal entity included in the Register of Customs Carriers. The regulation on the inclusion of legal entities in the Register of Customs Carriers and on the procedure for its maintenance was approved by order of the State Customs Committee of Russia No. 27.11.2003 dated November 1343, 26.[XNUMX]

The customs carrier carries out the transportation of goods under customs control in the cases and under the conditions established by the Customs Code.

The customs carrier has the right to limit the region of its activity to the region of activity of one (several) customs authority (customs authorities).

The relations of the customs carrier with the consignors of goods or forwarders are built on a contractual basis. The refusal of the customs carrier to conclude a contract if this carrier has the opportunity to carry out the transportation of goods is not allowed.

The conditions for inclusion in the Register of Customs Carriers are:

1) carrying out activities for the carriage of goods for at least two years;

2) ensuring the payment of customs payments;

3) availability of a license to carry out cargo transportation activities, if such type of activity is licensed in accordance with the legislation of the Russian Federation;

4) possession (ownership, economic management, operational management or lease) of vehicles used for the carriage of goods, including vehicles suitable for the carriage of goods under customs seals and seals;

5) the existence of an insurance contract for the risk of its civil liability, which may occur as a result of damage to the goods entrusted to the carrier under the contract of carriage, or due to a violation of obligations arising from the contract. The sum insured cannot be less than 20 million rubles.

For the purposes of applying Ch. 11 "Customs carrier" of the Customs Code, a vehicle also means a vehicle on which goods are transported through the customs territory of the Russian Federation.

Inclusion in the Register of customs carriers is made on the basis of an application from a person who meets the requirements of the Customs Code.

An application for inclusion in the Register of Customs Carriers must contain:

1) application to the customs authority with a request to be included in the Register of customs carriers;

2) information about the name, legal form, location, open bank accounts, as well as the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

3) information on the period of carrying out activities for the carriage of goods;

4) information about the intention to limit the region of its activity within the region of activity of one (several) customs authority (customs authorities) or not to limit the region of its activity;

5) information about vehicles in possession (total number, technical characteristics) that are supposed to be used in carrying out activities as a customs carrier, including vehicles suitable for transporting goods under customs seals and seals;

6) information on security of payment of customs payments;

7) information about the contract (contracts) of insurance of the risk of civil liability of the applicant.

An application for inclusion in the Register of Customs Carriers shall be accompanied by a license to carry out cargo transportation activities, if such type of activity is licensed in accordance with the legislation of the Russian Federation, as well as documents confirming the declared information:

- constituent documents and a document confirming the fact of making an entry about a legal entity in the Unified State Register of Legal Entities;

- certificate of state registration of a legal entity;

- certificate of the applicant's registration with the tax authority;

- documents confirming the right to own vehicles that are supposed to be used in the course of activities as a customs carrier;

- certificates of approval of vehicles for the transportation of goods under customs seals and seals;

- documents confirming the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

- documents confirming the security of payment of customs duties;

- confirmations from banks about accounts opened with them;

- insurance policy.

Certificate of inclusion in the Register of Customs Carriers contains:

1) the name of the customs carrier, an indication of its legal form and location;

2) information on the amount and form of security for the payment of customs payments;

3) an indication of the region of activity of the customs carrier (in case it restricts its activities within the region of activity of one (several) customs authority (customs authorities).

The certificate of inclusion in the Register of Customs Carriers is valid for five years.

The customs carrier is obliged:

1) comply with the conditions and requirements established by the Customs Code for the transportation of goods under customs control;

2) keep records of transported goods under customs control and submit reports to the customs authorities on the transportation of such goods;

3) pay customs duties and taxes in case of non-delivery of foreign goods to the customs authority of destination;

4) respect the confidentiality of information received from the sender of goods, their recipient or forwarder.

The certificate of inclusion in the Register of Customs Carriers may be withdrawn by the customs authority in the following cases:

1) non-observance by the customs carrier of at least one of the conditions for inclusion in the Register of customs carriers;

2) non-payment of customs duties and taxes in case of non-delivery of foreign goods to the customs authority of destination;

3) repeated bringing of a customs carrier in connection with the failure to fulfill his duties to administrative responsibility for committing administrative offenses in the field of customs, provided for in Art. 16.1, 16.2, 16.3, 16.9, 16.11, 16.15 and part 3 of Art. 16.23 Administrative Code.

Chapter 12. TEMPORARY STORAGE OF GOODS

Temporary storage of goods - a customs procedure in which foreign goods are stored without payment of customs duties, taxes and without the application of restrictions to them established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, until they are released in accordance with a certain customs regime or until they are placed under another customs regime. procedure.

Temporary storage of goods is carried out in temporary storage warehouses, unless otherwise established by Chapter. 12 TK.

temporary storage warehouses are specially allocated and equipped for these purposes premises and (or) open areas that meet the requirements established by the Labor Code.

Temporary storage warehouses are a zone of customs control.

Goods can be placed in any temporary storage warehouse, subject to the restrictions stipulated by the Labor Code.

Any foreign goods may be placed in temporary storage warehouses, including those imported into the customs territory of the Russian Federation in violation of the import bans established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

Goods that can cause harm to other goods or require special storage conditions must be stored in warehouses or in separate rooms of temporary storage warehouses specially adapted for the storage of such goods, in compliance with the mandatory requirements established in accordance with the legislation of the Russian Federation on technical regulation.

Temporary storage warehouses may also be used for the storage of goods in cases of seizure of goods or seizure of goods during a special customs audit.

When goods are placed in a temporary storage warehouse, documents containing information on the name and location of the sender (recipient) of goods in accordance with the transport (transportation) documents, on the country of departure and country of destination of goods, on the name of goods, on their quantity, on the number of packages, the nature and methods of packaging and labeling of goods, the invoice value, the gross weight of goods (in kilograms) or the volume of goods (in cubic meters), as well as information on the classification codes of goods in accordance with the Harmonized Commodity Description and Coding System or TN FEA at the level of at least the first four characters.

The Federal Customs Service of Russia has the right to reduce the list of the above information, taking into account the type of transport, types of goods, as well as categories of persons moving goods and vehicles.

To place goods in a temporary storage warehouse, the following documents are used:

- provided for in Art. 73-76 of the Labor Code (submitted for international transportation), - in the case of placing goods in a temporary storage warehouse located at the place of arrival of the goods;

- provided for in Art. 81 of the Labor Code (transit declarations), - in other cases, the placement of goods in a temporary storage warehouse.

If the submitted documents do not contain the above information, the person placing the goods in the temporary storage warehouse is obliged to report the missing information to the customs authority by presenting other documents available to him or additional documents drawn up by him (or on his behalf by another person) in any form.

When goods are placed in a temporary storage warehouse, the customs authority is not entitled to require the submission of other information.

A person placing goods in a temporary storage warehouse has the right to submit the necessary documents and information in the form of an electronic document in accordance with the Labor Code.

Period of temporary storage goods is two months.

Upon a reasoned request of the person concerned, the customs authority shall extend the specified period.

The maximum period of temporary storage of goods is four months, unless otherwise established by the Labor Code.

Goods subject to rapid deterioration may be stored in a temporary storage warehouse within the period of preservation of their qualities, allowing the use of such goods for their intended purpose, but not more than the maximum period of temporary storage.

The maximum term for the temporary storage of goods prohibited in accordance with the legislation of the Russian Federation for import into the customs territory of the Russian Federation is three days, unless a different period is provided for by other federal laws in respect of certain types of goods.

The calculation of the period of temporary storage of goods begins from the day they are placed in a temporary storage warehouse or from the day the goods acquire the status of goods in temporary storage in accordance with the Labor Code. In case of application of internal customs transit when transporting goods from the place of arrival to the customs territory of the Russian Federation to the location of the customs authority, the calculation of the period of temporary storage of these goods begins anew from the date of completion of the internal customs transit.

Disposal goods after the expiration of the above terms provided for by the Labor Code, is made in accordance with Ch. 41 TK.

Persons having authority in relation to goods and their representatives have the right to perform with goods in temporary storage the usual operations necessary to ensure the safety of goods in an unchanged state (including inspecting and measuring goods, moving them within the temporary storage warehouse), provided that these operations do not entail a change in the state of the goods, a violation of their packaging and (or) a change in the imposed means of identification.

Operations not specified above (including sampling and sampling of goods, repair of damaged packaging, as well as operations necessary to prepare goods for removal from the temporary storage warehouse and their subsequent transportation) may be performed by persons with authority over the goods, and their representatives with the permission of the customs authority.

The customs authority has the right to refuse to issue a permit for such operations only if their implementation will entail the loss of goods or a change in their condition.

The rules for performing customs operations during the temporary storage of goods were approved by order of the State Customs Committee of Russia dated 03.09.2003 No. 958.[27]

Goods that have become unusable, spoiled or damaged due to an accident or force majeure during the period of their temporary storage are subject to placement under the customs regime determined by the declarant, as if they were imported into the customs territory of the Russian Federation in an unusable, spoiled or damaged condition.

Methodological recommendations on the application of methods for determining the customs value during the release of goods that have become unusable, spoiled or damaged due to an accident or force majeure during their temporary storage or stay in a customs warehouse were sent for application to the customs authorities by letter of the State Customs Committee of Russia dated 02.10.2003 No. 01-06/37590.[28]

Temporary storage warehouses can be open or closed.

Temporary storage warehouses are open type warehouses if they are available for storage of any goods and use by any persons.

Temporary storage warehouses are warehouses of a closed type if they are intended for the storage of goods of the owner of the warehouse or for the storage of certain goods, including those with limited circulation and (or) requiring special storage conditions.

Premises and (or) open areas intended for use as a temporary storage warehouse must be arranged and equipped in such a way as to ensure the safety of goods, exclude access to them by unauthorized persons (who are not employees of the warehouse, do not have authority in relation to goods or do not who are representatives of persons having such powers), as well as to ensure the possibility of carrying out customs control in relation to these goods. Temporary storage warehouses should be located in reasonable proximity to transport hubs and highways.

The premises and (or) open areas intended for use as a temporary storage warehouse must be adjacent to a protected area equipped for parking vehicles transporting goods for the time necessary to complete the internal customs transit. This territory is a zone of customs control. Vehicles transporting goods under customs control may enter the specified zone at any time of the day.

For the purposes of applying Ch. 12 "Temporary storage of goods" of the Labor Code, a vehicle also means a vehicle on which goods are transported through the customs territory of the Russian Federation.

The Federal Customs Service of Russia establishes mandatory requirements for the arrangement, equipment and location of temporary storage warehouses in order to ensure customs control.

By decision of the customs authority, certain requirements for the arrangement and equipment of closed-type warehouses located on the territories of enterprises and owned by persons engaged in production activities may not be applied if the above criteria are met.

The owner of a temporary storage warehouse may be a Russian legal entity included in the Register of Owners of Temporary Storage Warehouses. The regulation on the procedure for inclusion in the Register of owners of temporary storage warehouses was approved by order of the State Customs Committee of Russia dated September 26.09.2003, 1070 No. 29.[XNUMX]

The owner of a temporary storage warehouse shall store goods under customs control in the cases and under the conditions established by the Customs Code.

The relations of the owner of a temporary storage warehouse with persons placing goods for storage are built on a contractual basis. The refusal of the owner of a temporary storage warehouse (with the exception of a closed-type warehouse used to store the goods of the warehouse owner) to conclude an agreement if he has the opportunity to store the goods is not allowed.

The owners of temporary storage warehouses may be customs authorities without including them in the Register of Owners of Temporary Storage Warehouses. The Federal Customs Service of Russia is obliged to ensure regular, at least once every six months, publication in its official publications of lists of temporary storage warehouses owned by the customs authorities, as well as changes made to this list.

The conditions for inclusion in the Register of Owners of Temporary Storage Warehouses are:

1) possession (ownership or economic management or lease) of premises and (or) open areas intended for use as a temporary storage warehouse and meeting the established requirements;

2) ensuring the payment of customs payments;

3) the existence of an insurance contract for the risk of its civil liability, which may occur as a result of damage to the goods of other persons in storage, or violation of other conditions of storage agreements with other persons. The sum insured, within the limits of which the insurer undertakes, upon the occurrence of each insured event, to compensate for damage to persons whose property interests it has been caused, is calculated based on the useful area or useful volume and is determined at the rate of 3500 rubles. per one square meter of usable area, if an open area is used as a customs warehouse, or at the rate of 1000 rubles. for one cubic meter of usable volume, if the premises are used as a customs warehouse, but cannot be less than 2 million rubles.

If the premises and (or) open areas are owned on the basis of a lease agreement, such an agreement must be concluded for a period of at least one year on the date of filing an application for inclusion in the Register of Temporary Storage Warehouse Owners.

Inclusion in the Register of Owners of Temporary Storage Warehouses is made on the basis of an application from a person who meets the requirements established by the Labor Code.

An application for inclusion in the Register of Owners of Temporary Storage Warehouses must contain:

1) applying to the customs authority with a request to be included in the Register of owners of temporary storage warehouses;

2) information about the name, legal form, location, open bank accounts, as well as the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

3) information about the type of temporary storage warehouse (for a closed warehouse, also a rationale for the need and expediency of choosing a warehouse of this type);

4) information about the premises and (or) open areas owned by the applicant and intended for use as a temporary storage warehouse, about their location, arrangement, equipment and material and technical equipment;

5) information on security of payment of customs payments;

6) information about the contract (contracts) of insurance of the risk of civil liability of the applicant.

The following documents confirming the declared information shall be attached to the application for inclusion in the Register of Owners of Temporary Storage Warehouses:

- constituent documents and a document confirming the fact of making an entry about a legal entity in the Unified State Register of Legal Entities;

- certificate of state registration of a legal entity;

- certificate of the applicant's registration with the tax authority;

- documents confirming the right to own premises and (or) open areas intended for use as a temporary storage warehouse;

- plans and drawings of premises and (or) open areas intended for use as a temporary storage warehouse;

- documents confirming the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

- documents confirming the security of payment of customs duties;

- confirmations from banks about accounts opened with them;

- insurance policy.

A separate application shall be submitted for each territorially isolated premises and (or) each territorially isolated open area intended for use as a temporary storage warehouse.

The inclusion of the owner of a temporary storage warehouse in the Register of Owners of Temporary Storage Warehouses is carried out for each territorially separate premises and (or) each territorially separate open area that is used as a temporary storage warehouse. For each territorially isolated premises and (or) each territorially isolated open area, a separate certificate of inclusion in the Register of Owners of Temporary Storage Warehouses is issued.

The certificate of inclusion in the Register of Owners of Temporary Storage Warehouses contains:

1) the name of the owner of the temporary storage warehouse, an indication of its legal form and location;

2) information on the right to own the premises and (or) open area, which are used as a temporary storage warehouse;

3) information on the amount and form of security for the payment of customs payments;

4) indication of the type of temporary storage warehouse;

5) indication of the location of the temporary storage warehouse.

The certificate of inclusion in the Register of Owners of Temporary Storage Warehouses is valid for five years. The owner of a temporary storage warehouse is obliged to:

1) comply with the conditions and requirements established by the Customs Code regarding the storage of goods under customs control;

2) keep records of stored goods under customs control and submit reports to the customs authorities on the storage of such goods;

3) ensure the safety of goods located in a temporary storage warehouse and vehicles located in the territory adjacent to it, which is a customs control zone;

4) ensure the possibility of round-the-clock placement of goods and vehicles in a temporary storage warehouse or in the territory adjacent to the warehouse, which is a customs control zone;

5) ensure the impossibility of access of unauthorized persons to goods and vehicles located in the specified warehouse or the territory adjacent to it, without the permission of the customs authority;

6) pay customs duties and taxes in cases stipulated by the Labor Code.

The owner of a temporary storage warehouse is responsible for paying customs duties and taxes in respect of goods stored in a temporary storage warehouse in case they are lost or released without the permission of the customs authority. The owner of a temporary storage warehouse is not responsible for paying customs duties and taxes only if the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal storage conditions.

The certificate of inclusion in the Register of Owners of Temporary Storage Warehouses may be revoked by the customs authority in the following cases:

1) non-compliance by the owner of the temporary storage warehouse with at least one of the conditions for inclusion in the Register of owners of temporary storage warehouses;

2) non-compliance by the owner of the temporary storage warehouse with the obligation to pay customs duties and taxes in cases provided for by this Code;

3) repeatedly bringing the owner of a temporary storage warehouse to administrative responsibility for committing administrative offenses in the field of customs, provided for in Art. 16.1, 16.9, 16.11, 16.13, 16.14,16.15, 3 and part 16.23 of Art. XNUMX Administrative Code.

In case of revocation of the certificate of inclusion in the Register of Owners of Temporary Storage Warehouses or exclusion of the owner of a temporary storage warehouse from the Register of Owners of Temporary Storage Warehouses for other reasons, the goods stored in a temporary storage warehouse shall be placed at his expense in another temporary storage warehouse within two months from day following the day of exclusion.

From the day following the day of exclusion of the owner of the temporary storage warehouse from the Register of Owners of Temporary Storage Warehouses, the placement of goods in the temporary storage warehouse is not allowed.

Temporary storage warehouses of customs authorities are open-type warehouses and must meet the requirements for arrangement, equipment and location of temporary storage warehouses.

When goods are stored in warehouses for temporary storage of customs authorities, the relationship between customs authorities and persons placing goods in these warehouses is carried out in accordance with the Labor Code and the Civil Code. The requirements of the civil legislation of the Russian Federation established for a public contract shall apply to an agreement concluded by a customs authority with a person placing goods in a temporary storage warehouse. The refusal of the customs authority to conclude a contract if it is possible to store the goods is not allowed.

The acceptance of goods for storage by the customs authority is certified by the issuance of a receipt to the person who placed the goods in a temporary storage warehouse in the form determined by the Federal Customs Service of Russia.

The regulation on the establishment and functioning of customs warehouses owned by the customs authorities was approved by order of the State Customs Committee of Russia dated 08.09.2003 No. 972.[30]

The rights, duties and responsibilities of customs authorities in connection with the storage of goods by these authorities arise from the essence of obligations in accordance with the general provisions on storage provided for by the civil legislation of the Russian Federation, taking into account the provisions established by this Code.

The customs authority is responsible for paying customs duties and taxes in case of loss of goods stored in a temporary storage warehouse, except for the case when the goods are destroyed, irretrievably lost due to an accident, force majeure or natural loss under normal storage conditions.

Customs fees are collected for the storage of goods in a temporary storage warehouse of the customs authority.

At the request of the railway, temporary storage of goods transported by rail is allowed until they are unloaded directly in vehicles located on the railway tracks of this railway in places that are not temporary storage warehouses and the location of which is agreed with the customs authorities. These places are the zone of customs control. The railway is obliged to ensure the safety of goods and exclude access to them by unauthorized persons.

Goods stored in vehicles in the customs control zone are considered for customs purposes as being in temporary storage. Unloading of goods and their movement to any other place is allowed with the permission of the customs authority.

In case of loss of goods stored in vehicles in the customs control zone, or their release without the permission of the customs authorities, the railway is responsible for paying customs duties and taxes.

With the permission of the customs authority, temporary storage may be carried out at the warehouse of the recipient of goods:

- when applying special simplified procedures for individuals;

- if it is necessary to temporarily store goods requiring special storage conditions, if there is no temporary storage warehouse in reasonable proximity to the place of receipt of goods, adapted for the storage of such goods;

- if the recipient of the goods is a public authority or institution.

When issuing a permit for temporary storage at the warehouse of the consignee of goods, the customs authority has the right to demand security for the payment of customs payments.

The recipient of the goods, when storing the goods in his warehouse, is obliged to comply with all other requirements of Ch. 12 TK. Storage of foreign goods belonging to third parties in the warehouse of the recipient of goods is not allowed.

In the cases provided for by the Labor Code (when importing goods prohibited in accordance with the legislation of the Russian Federation for import into the customs territory of the Russian Federation; when seizing goods), goods can be placed in a temporary storage warehouse by customs authorities.

Remuneration for storage and compensation for losses to the owner of a temporary storage warehouse in these cases is carried out at the expense of persons determined by the relevant articles of the Labor Code.

In cases where storage costs are incurred at the expense of the federal budget, they are reimbursed to the owner of the temporary storage warehouse by the customs authorities within the limits of the necessary and documented costs incurred by the owner of the temporary storage warehouse during the storage of goods.

Chapter 13. DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION

Departure of goods and vehicles from the customs territory of the Russian Federation (hereinafter - the departure of goods and vehicles) is allowed at checkpoints across the state border of the Russian Federation or in other places established in accordance with the legislation of the Russian Federation on the state border of the Russian Federation, during the work of customs authorities. These provisions do not apply to goods transported by sea (river), aircraft crossing the customs territory of the Russian Federation without stopping at a port or airport located in the customs territory of the Russian Federation.

The departure of goods and vehicles is allowed with the permission of the customs authority.

To obtain permission from the customs authority for the departure of goods and vehicles, customs documents are submitted to the customs authority confirming the placement of goods under the customs regime, which provides for the export of goods from the customs territory of the Russian Federation.

Prior to the departure of goods and vehicles, the carrier is obliged to submit to the customs authority the documents and information provided for in the international transportation of the Customs Code, depending on the type of transport on which the international transportation of goods is carried out.

If the submitted documents do not contain the information provided for by the Customs Code, the carrier is obliged to inform the customs authority of the missing information by submitting other documents available to him or additional documents drawn up by the carrier in any form.

The customs authority is not entitled to require the carrier to provide information that is not provided for by this Code.

On behalf of the carrier, documents and information may be submitted by any other person acting on his behalf.

Loading of goods onto a vehicle departing from the customs territory of the Russian Federation is allowed after the acceptance of the customs declaration, except in cases where, during the customs clearance of goods, the customs authority does not require the presentation of goods for their inspection, as well as the movement of goods in accordance with the customs regime of international customs transit .

For the purpose of checking the goods, officials of the customs authorities have the right to be present when they are loaded onto a vehicle departing from the customs territory of the Russian Federation. Loading of goods in this case is carried out in places, the location of which is agreed with the customs authorities, and during the work of the customs authorities.

At the request of the interested person, the customs authority has the right to allow loading outside the established working hours of this authority.

Goods must be actually exported from the customs territory of the Russian Federation in the same quantity and condition in which they were at the time of their placement under a certain customs regime, with the exception of changes in the quantity and condition of goods due to natural wear and tear or loss or due to changes in the natural properties of goods under normal conditions transportation, transportation and storage, as well as changes in the quantity of goods due to the presence of non-discharging residues in the vehicle.

Persons are not responsible if the loss or change in the state of goods occurred as a result of an accident or force majeure, and in cases provided for by technical regulations and standards in force in the Russian Federation, if information about the quantity of goods changes due to measurement errors.

Russian goods may be exported in less quantity than the quantity declared when they were placed under a certain customs regime, regardless of the reasons for the decrease in the quantity of goods.

Upon presentation of goods to the customs authority at the place of their departure, at the request of the declarant, the customs authority confirms the quantity of actually exported goods.

Chapter 14. DECLARATION OF GOODS

Goods are subject to declaration to the customs authorities in the following cases:

- when they move across the customs border;

- when changing the customs regime;

- in other cases, established by Art. 183 "Waste", 184 "Remains", 247 "Waste", 391 "Additional powers of the customs authorities upon detection of goods illegally imported into the customs territory of the Russian Federation" TC.

Declaration of goods made by application to the customs authority in customs declaration or in any other way provided for by the Labor Code, in written, oral, electronic or conclusive form of information about the goods, their customs regime and other information necessary for customs purposes.

Declaration of goods is carried out by the declarant or a customs broker (representative) at the choice of the declarant.

The list of information to be indicated in the customs declaration is limited to only those information that are necessary for the purposes of calculating and collecting customs payments, compiling customs statistics and applying the customs legislation of the Russian Federation.

The following basic information may be indicated in the customs declaration (including in coded form):

1) the declared customs regime;

2) information about the declarant, customs broker (representative), the person on whom the Customs Code imposes the obligation to perform customs operations for the release of goods, about the sender and recipient of goods;

3) information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the Russian Federation under customs control;

4) Product Details:

- Name;

- description;

- classification code of goods according to TN VED;

- name of the country of origin;

- name of the country of departure (destination);

- description of packages (quantity, type, marking and serial numbers);

- quantity in kilograms (gross weight and net weight) or in other units of measurement;

- customs value;

5) information on the calculation of customs payments:

- rates of import or export customs duties, taxes, customs fees;

- application of benefits for the payment of customs duties, taxes, customs fees;

- application of tariff preferences;

- amounts of calculated customs duties, taxes, customs fees;

- the exchange rate established by the Central Bank of the Russian Federation on the day of filing the customs declaration for the purposes of accounting and customs payments;

6) information about the foreign economic transaction and its main conditions;

7) information on compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

8) information about the manufacturer of goods;

9) information confirming compliance with the conditions for placing goods under the declared customs regime;

10) information about the submitted documents required for declaration;

11) information about the person who made the customs declaration;

12) the place and date of drawing up the customs declaration.

If the customs declaration is used as a document for the purposes of accounting and control of currency transactions carried out by the currency control bodies, customs authorities and other currency control agents, the customs declaration shall also indicate, in accordance with the competence of the customs authorities in the implementation of currency control, the information necessary for these purposes, in accordance with the currency legislation of the Russian Federation and the normative legal acts of the currency regulation bodies adopted in accordance with it.

The customs declaration is certified by the person who prepared it and signed by the employee of this person. The certification of the declaration is carried out by affixing a seal, if, in accordance with the legislation of the Russian Federation, the person who made the customs declaration must have a seal.

The declaration form is determined by the Federal Customs Service of Russia in accordance with the Labor Code and other legal acts of the Russian Federation.

According to the order of the Ministry of Economic Development of the Russian Federation of 03.05.2006 No. 121[31] in relation to the goods listed in Appendix 1 to the said order, the declarant or customs broker (representative) has the right to declare the goods with the submission of a customs declaration in the form of a written application, and use the application form information about the declared goods in the form of a list of goods.

The instruction on the performance of customs operations when declaring goods in electronic form was approved by order of the State Customs Committee of Russia dated March 30.03.2004, 395 No. 32.[XNUMX]

Instructions on the actions of officials of customs authorities who carry out customs clearance and customs control when declaring and releasing goods, approved by order of the State Customs Committee of Russia dated November 28.11.2003, 1356 No. 33.[XNUMX]

Forms of customs and transit declarations were approved by order of the Federal Customs Service of Russia No. 03.08.2006 dated August 724, 34.[XNUMX]

The form of a customs declaration for a car and the procedure for filling out a customs declaration for a car intended for declaring cars moved by an individual across the customs border of the Russian Federation for personal use were approved by order of the Federal Customs Service of Russia dated November 01.11.2006, 1087 No. 35.[XNUMX]

The application form of an individual and the procedure for filling out an application of an individual intended for declaring goods (except for cars) transported across the customs border of the Russian Federation by an individual for personal use in unaccompanied baggage were approved by order of the State Customs Committee of Russia No. 17.06.2004 dated June 687, 36.[XNUMX]

The instruction on the procedure for filling out the passenger customs declaration was approved by order of the State Customs Committee of Russia dated May 19.05.2004, 590 No. 37.[XNUMX]

The Federal Customs Service of Russia has the right to reduce the list of information to be indicated in the customs declaration, taking into account the category of persons, types of goods, requirements of customs regimes or based on the type of transport used when moving goods across the customs border.

The list of information to be indicated in the customs declaration and the forms in which they are presented are subject to official publication. Normative legal acts of the Federal Customs Service of Russia establishing lists of information to be indicated in the customs declaration shall enter into force no earlier than 90 days from the date of their official publication, except for cases when the relevant provisions of the acts of the Federal Customs Service of Russia are put into effect in a shorter period or establish a more preferential procedure than the current one.

A customs declaration may be filed with any customs authority authorized to accept customs declarations.

In order to ensure the effectiveness of control over compliance with customs legislation, the FCS of Russia has the right to establish certain customs authorities for declaring certain types of goods only:

1) if it is necessary to use specialized equipment and (or) special knowledge for customs clearance of such goods as cultural property, weapons, military equipment and ammunition, radioactive and fissile materials;

2) depending on the type of transport used for the international transportation of goods (road, sea (river), air, rail, pipeline and power lines);

3) in the case of movement across the customs border of certain types of goods in respect of which frequent cases of violation of the customs legislation of the Russian Federation have been recorded or prohibitions and restrictions have been established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities;

4) if it is necessary to conduct special control over individual goods containing objects of intellectual property, according to the list established by the Government of the Russian Federation.

In the case of filing a customs declaration with another customs authority, the customs declaration on the day of its submission is forwarded by the customs authority to which the customs declaration is submitted to the appropriate customs authority.

The term for acceptance of the customs declaration in this case is extended by the time required for its forwarding, but no more than two working days.

Normative legal acts of the Federal Customs Service of Russia, establishing the places for declaring certain types of goods, shall enter into force no earlier than 90 days from the date of their official publication.

As the declarant persons who are liable for customs operations (specified in Article 16 of the Labor Code), as well as any other persons authorized in accordance with the civil legislation of the Russian Federation to dispose of goods in the customs territory of the Russian Federation, have the right to act.

Only a Russian person can be a declarant, except for cases when goods are moved across the customs border:

- by individuals for personal, family, household and other needs not related to entrepreneurial activities;

- foreign persons using customs privileges (diplomatic, consular and other official representations of foreign states, international organizations, personnel of these representations and organizations, as well as in relation to goods intended for personal and family use of certain categories of foreign persons enjoying the benefits, privileges and ( or) immunities in the customs territory of the Russian Federation in accordance with international treaties of the Russian Federation);

- foreign organizations that have representative offices registered (accredited) in the territory of the Russian Federation in accordance with the established procedure, when declaring customs regimes for temporary import, re-export, transit, as well as the customs regime for the release for internal consumption of goods imported for their own needs by such representative offices;

- by foreign carriers when declaring the customs regime of transit;

- other cases when a foreign person has the right to dispose of goods in the customs territory of the Russian Federation not within the framework of a foreign economic transaction, one of the parties to which is a Russian person.

When declaring goods and performing other customs operations necessary for the release of goods, the declarant right:

- inspect and measure the goods subject to declaration by him, including before the submission of the customs declaration;

- with the permission of the customs authority, to take samples and samples of goods subject to declaration by him, imported into the customs territory of the Russian Federation. A separate customs declaration for samples and samples of goods is not submitted, provided that such samples and samples are indicated in the customs declaration for goods;

- to be present during the customs inspection and customs examination of the goods declared by him, when samples and specimens of goods are taken by officials of the customs authorities;

- get acquainted with the results of examinations of samples and specimens of the goods declared by him, available in the customs authorities;

- submit documents and information necessary for declaring goods in the form of electronic documents in accordance with the Labor Code;

- use other powers and rights provided for by the Labor Code.

When declaring goods and performing other customs operations, the declarant must:

1) submit a customs declaration and submit the necessary documents and information to the customs authority;

2) at the request of the customs authority to present the declared goods;

3) pay customs payments or ensure their payment.

At the request of the declarant, goods of various names contained in one consignment may be declared with the indication of one classification code according to the FEACN, provided that this classification code corresponds to the highest customs duty rate. At the same time, if the goods correspond to several classification codes according to the TN VED with the same rates of customs duties, the classification code of the goods to which the highest level of the excise rate corresponds, and if the excise rates are equal, the highest level of the VAT rate, is subject to indication.

Information about the name and quantity of all goods contained in one consignment shall be declared by the declarant by submitting a list of goods. Shipping specifications, packing lists, inventories, or other similar documents may be used as such a list. The list of goods is considered for customs purposes as an integral part of the customs declaration.

If certain goods contained in one consignment are subject to restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, declaring such goods with the indication of one classification code according to the TN VED does not exempt the declarant from complying with these restrictions. In order to verify compliance with these provisions, the customs authority has the right to require the declarant to provide clarifying information about individual declared goods.

The customs declaration for goods imported into the customs territory of the Russian Federation shall be submitted no later than 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival, with the exception of :

- release of goods before filing a customs declaration (Article 150 of the Customs Code);

- declaration of goods by individuals (Article 286 of the Labor Code);

- customs clearance of goods sent by international mail (Article 293 of the Labor Code).

If the specified period is insufficient for the declarant to collect the necessary documents and information, at the reasoned request of this declarant in writing, the customs authority extends the deadline for filing the customs declaration. The extension of the deadline for filing a customs declaration should not lead to a violation of the term for the temporary storage of goods.

If the deadline for filing a customs declaration falls on a non-working day of the customs authority, the expiration day of this period shall be considered the next working day of the customs authority.

The customs declaration for goods exported from the customs territory of the Russian Federation is submitted before their departure from the customs territory of the Russian Federation, with the exception of the declaration of goods transported along power lines.

A customs declaration may be filed for foreign goods prior to their arrival in the customs territory of the Russian Federation or prior to the completion of internal customs transit.

If transport (transportation) or commercial documents accompanying goods are to be used for customs purposes, the customs authority, when declaring goods in advance, accepts copies of these documents certified by the declarant and, if necessary, after the arrival of goods in the customs territory of the Russian Federation, compares the information contained in the specified copies of documents with the information contained in the original documents.

After completion of the verification of the customs declaration and payment of the amounts of customs duties and taxes payable prior to the arrival of goods in the customs territory of the Russian Federation, such a customs declaration may be used as a single document required for the application of customs procedures to goods.

If the goods are not presented to the customs authority that accepted the customs declaration within 15 days from the date of its acceptance, the customs declaration is considered not submitted.

The submission of a customs declaration must be accompanied by the submission to the customs authority of documents confirming the information declared in the customs declaration.

When declaring goods, the following main documents are submitted:

- international sale and purchase agreements or other types of agreements concluded in the course of a foreign economic transaction, and in the case of unilateral foreign economic transactions, other documents expressing the content of such transactions;

- commercial documents available to the declarant;

- transport (shipping) documents;

- permits, licenses, certificates and (or) other documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities;

- documents confirming the origin of goods, in cases provided for by the Labor Code;

- payment and settlement documents;

- documents confirming information about the declarant and persons who are responsible for customs operations.

If the declarant claims to receive benefits for the payment of customs duties, including when declaring a customs regime that provides for full or partial exemption from customs duties and taxes, for non-applicability to goods of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, or to reduce the tax base, the declarant is obliged to submit to the customs authority documents confirming the relevant declared conditions.

In order to confirm the declared customs value, the declarant is obliged to submit documents substantiating the declared customs value and the method of determining the customs value chosen by him.

If individual documents cannot be submitted simultaneously with the customs declaration, at the declarant's reasoned request in writing, the customs authorities in writing allow the submission of such documents within the period necessary for their receipt, but no later than 45 days after the acceptance of the customs declaration, if another deadline for the submission of individual documents and information is not provided for by the Labor Code. The declarant submits in writing an obligation to submit the documents within the established time limit.

In the case of submission to the customs authority of documents that can be used in the customs clearance of other goods, at the request of the declarant, the customs authority issues a written confirmation of acceptance of such documents in the form established by the Federal Customs Service of Russia. The confirmation is considered valid until changes are made to the submitted documents or until their expiration date. This confirmation may be used by the declarant in the course of customs clearance of goods without additional submission of the accepted documents to the customs authority. The declarant has the right to submit the said documents prior to the submission of the customs declaration.

The fact of filing a customs declaration and submission of the necessary documents is recorded on the day they are received by the customs authority. At the request of the person who filed the customs declaration, the customs authority shall immediately issue a written confirmation (including in the form of an electronic document) of receipt of the customs declaration and submission of the necessary documents.

The submitted customs declaration is accepted by the customs authority on the day of its receipt, except for the following cases:

- the customs declaration has been submitted to a customs authority that is not authorized to accept customs declarations;

- the customs declaration is submitted by the wrong person;

- the necessary information is not indicated in the customs declaration;

- the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;

- when submitting the customs declaration, the documents required for customs clearance are not submitted, with the exception of documents that can be submitted after the acceptance of the customs declaration;

- in relation to the declared goods, no actions have been taken that, in accordance with the Customs Code, must be performed before filing or simultaneously with filing a customs declaration. The fact of non-payment of customs duties and taxes at the time of filing a customs declaration is not a basis for refusal to accept a customs declaration.

From the moment of acceptance, the customs declaration becomes a document certifying the facts of legal significance.

If the customs declaration is not accepted by the customs authority, such a declaration shall be considered not submitted for customs purposes.

The customs authority shall notify the person who filed the declaration of the reasons for refusal to accept the customs declaration no later than the day following the day of filing the declaration. At the request of the person who filed the customs declaration, such notification shall be submitted in writing.

Upon a reasoned request of the declarant in writing, the information stated in the accepted customs declaration may be changed or supplemented.

Changes, additions to the information declared in the accepted customs declaration are allowed with the permission of the customs authority, subject to the following conditions:

- if by the time of receipt of the declarant's request about this, the customs authority has not established the unreliability of the information specified in the customs declaration, except for the case of detection of inaccuracies that do not affect the decision to release the goods;

- if by the time of receipt of the declarant's request about this, the customs authority has not started checking the goods;

- if the introduced changes, additions do not affect the decision on the release of goods and do not entail the need to change the information that affects the determination of the amount of customs payments and the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

Officials of the customs authorities are not entitled, on their own initiative or on behalf or at the request of interested persons, to fill out a customs declaration, change or supplement the information declared in the customs declaration, with the exception of entering into it those information that fall within the competence of the customs authorities, as well as changes or additions encoded information used for machine processing, if such information is available in the uncoded form in the customs declaration.

At the request of the declarant in writing, the accepted customs declaration for foreign goods may be withdrawn by him before the release of such goods for the application of a different customs regime.

Revocation of the customs declaration is allowed with the permission of the customs authority in writing, if prior to receiving the declarant's request, the customs authority has not established the unreliability of the information indicated in the customs declaration, except for the case of detection of inaccuracies that do not affect the decision to release the goods.

When issuing a permit to withdraw a customs declaration, the customs authority shall set a time limit for filing a new customs declaration, which may not exceed 15 days from the date of issuance of the permit for withdrawal. Revocation of the customs declaration does not extend the deadline for payment of customs duties and taxes.

At the request of the declarant in writing, the accepted customs declaration for Russian goods exported from the customs territory of the Russian Federation may be withdrawn by him, regardless of the purpose of such withdrawal, before the goods leave the customs territory of the Russian Federation, including after the issuance of a permit to place the goods under the declared customs regime.

Revocation of the customs declaration is allowed with the permission of the customs authority in writing, if prior to receiving the declarant's request, the customs authority has not established the unreliability of the information indicated in the customs declaration, except for the case of detection of inaccuracies that do not affect the decision to place goods under the declared customs regime.

There is no deadline for filing a new customs declaration for these goods.

If the declarant does not have all the information necessary to complete the customs declaration for reasons beyond his control, it is allowed to submit an incomplete customs declaration, provided that it contains the information necessary for the release of goods, calculation and payment of customs duties, confirming compliance with the restrictions established in in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as allowing to identify goods by the totality of their quantitative and qualitative characteristics.

When submitting an incomplete customs declaration, the declarant undertakes to submit the missing information in writing within the period established by the customs authority, which for foreign goods cannot exceed 45 days from the date of acceptance of the incomplete customs declaration by the customs authority.

For Russian goods, the period during which the declarant is obliged to submit the missing information is set based on the time required for the transportation of goods to the place of departure, navigation, and other conditions and cannot exceed eight months from the date of acceptance of the incomplete customs declaration by the customs authority.

If the customs authority accepts an incomplete customs declaration, the same requirements and conditions of the customs legislation of the Russian Federation apply, including the procedure for calculating and paying customs payments, which apply if a complete and duly completed customs declaration is initially submitted.

In case of regular movement of goods across the customs border by the same person, the customs authority may allow the submission of one customs declaration for all goods moved across the customs border within a certain period of time.

The application of a periodic customs declaration should not lead to violation of the deadline for temporary storage of goods or violation of the deadline for payment of customs duties and taxes.

When applying a periodic customs declaration to Russian goods exported from the customs territory of the Russian Federation, the rules establishing the deadlines for export are applied.

When the same goods are regularly moved across the customs border by the same person, the customs authority may allow the use of one periodic customs declaration when such goods are repeatedly moved within one year.

When exporting Russian goods from the customs territory of the Russian Federation, at the request of the declarant, a simplified declaration procedure is applied.

The simplified procedure for declaring Russian goods is applied if this does not interfere with the implementation of customs control and does not exempt the declarant from complying with the requirements and conditions established by the Labor Code and other legal acts of the Russian Federation, in terms of the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as compliance with customs regimes.

If the customs authority refuses to apply the simplified procedure for declaring Russian goods, the customs authority notifies the declarant of this, indicating the conditions that must be met for the application of such a procedure.

Form of notification of refusal to apply the simplified declaration procedure established by Art. 138 of the Labor Code, approved by order of the Ministry of Economic Development of the Russian Federation of October 18.10.2005, 264 No. 38.[XNUMX]

Goods transported by pipelines and power lines are declared in the manner prescribed by Ch. 26 TK.

When exporting Russian goods from the customs territory of the Russian Federation, in respect of which the exact information required for customs clearance cannot be provided, in accordance with the usual conduct of foreign trade, their periodic temporary declaration is allowed by filing a temporary customs declaration.

After the departure of Russian goods from the customs territory of the Russian Federation, the declarant is obliged to submit a complete and duly completed customs declaration for all Russian goods exported within a certain period of time. Submission of a complete and properly completed customs declaration is carried out within the time period established by the customs authority at the request of the declarant. When setting such a period, the period necessary for the declarant to obtain information sufficient to submit a complete and duly completed customs declaration is taken into account. The deadline for filing a complete and duly completed customs declaration is 90 days from the day following the expiration of the time period for the export of the declared goods.

The period of time during which it is supposed to export Russian goods declared using a temporary customs declaration is determined by the declarant. With regard to Russian goods that are subject to export customs duties or to which prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, this period cannot exceed one calendar month, and a temporary customs declaration is accepted by the customs authority no earlier than 15 days before the start of this period.

In the temporary customs declaration, it is allowed to declare information based on the intention to export the approximate amount of Russian goods within a certain period of time, the conditional customs value (assessment) determined according to the number of Russian goods planned for movement across the customs border, as well as based on the consumer goods stipulated by the terms of the foreign economic transaction properties of Russian goods and the procedure for determining their price on the day of filing a temporary customs declaration.

The departure of Russian goods from the customs territory of the Russian Federation in an amount exceeding that declared in the temporary customs declaration is not allowed, with the exception of a change in the quantity and condition of goods due to natural wear and tear or loss or due to a change in the natural properties of goods under normal conditions of transportation, transportation and storage, as well as changes the quantity of goods due to the presence of non-discharging residues in the vehicle, as well as when information on the quantity of goods changes due to the error of measurement methods.

When using a temporary customs declaration, prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, are applied on the day the customs authority accepts this declaration. Rates of export customs duties are applied on the day of acceptance by the customs authority of the temporary customs declaration, except for the cases provided for by this Code.

Export customs duties are paid simultaneously with the submission of a temporary customs declaration to the customs authority. If the amount of export customs duties payable increases as a result of clarification of information, additional payment of the amount of export customs duties is carried out simultaneously with the submission of a complete and duly completed customs declaration. Penalties are not charged in this case. The refund of overpaid or overcharged amounts of export customs duties is carried out in accordance with Art. 355 TK.

Features of payment of export customs duties when exporting goods transported by pipelines and power lines are determined by Art. 312 and 314 of the Labor Code.

If, after four months from the date of acceptance of the temporary customs declaration, Russian goods are not exported from the customs territory of the Russian Federation, the customs declaration in which such goods were declared for export is considered not submitted.

At the motivated request of the person concerned, the customs authority shall extend the specified period, but not more than for another four months.

Chapter 15. CUSTOMS BROKER (REPRESENTATIVE)

Customs broker (representative) may be a Russian legal entity included in the Register of customs brokers (representatives). A state enterprise cannot be a customs broker (representative).

The rules for maintaining the Register of customs brokers (representatives) were approved by order of the State Customs Committee of Russia No. 02.10.2003 dated 1098.[39]

The customs broker (representative) performs customs operations on behalf of the declarant or other interested persons on their behalf in accordance with the Customs Code.

The customs broker (representative) has the right to limit the scope of its activities to the performance of customs operations in respect of certain types of goods in accordance with the TN VED or in respect of goods transported across the customs border by certain modes of transport, as well as the performance of certain customs operations or the region of activity within the region of activity of one (several) customs authority(s).

Relations of the customs broker (representative) with declarants and other interested parties are built on a contractual basis. The refusal of a customs broker (representative) to conclude a contract if he has the opportunity to provide a service or perform work is not allowed.

The conditions for inclusion in the Register of customs brokers (representatives) are:

1) the presence in the applicant's staff of at least two customs clearance specialists with a qualification certificate;

2) the presence of a fully formed initial authorized (share) capital, authorized fund or share contributions of the applicant;

3) ensuring the payment of customs payments;

4) the existence of an insurance contract for the risk of its civil liability, which may occur as a result of damage to the property of the represented persons or violation of contracts with these persons. The sum insured cannot be less than 20 million rubles.

Inclusion in the Register of customs brokers (representatives) is made on the basis of an application from a person who meets the requirements of the Customs Code.

An application for inclusion in the Register of customs brokers (representatives) must contain:

1) applying to the customs authority with a request to be included in the Register of customs brokers (representatives);

2) information about the name, legal form, location, open bank accounts of the applicant, as well as the list and location of its separate structural divisions through which the applicant plans to carry out his activities as a customs broker (representative) on the day of filing the application;

3) information on the amount of the paid authorized (share) capital, authorized fund or share contributions of the applicant;

4) information about the intention to limit the scope of its activities to the performance of customs operations in respect of certain types of goods in accordance with the TN VED or in respect of goods transported across the customs border by certain modes of transport, as well as the performance of certain customs operations or the region of activity within the region of activity of one ( several) customs authority (customs authorities) or to carry out its activities without such restrictions;

5) information about the customs clearance specialists available in the applicant's staff on the day of filing the application;

6) information on security of payment of customs payments;

7) information about the contract (contracts) of insurance of the risk of civil liability of the applicant.

The application for inclusion in the Register of customs brokers (representatives) shall be accompanied by the following documents confirming the declared information:

- constituent documents and a document confirming the fact of making an entry about a legal entity in the Unified State Register of Legal Entities;

- certificate of state registration of a legal entity;

- certificate of the applicant's registration with the tax authority;

- qualification certificates of customs clearance specialists who are employees of the applicant;

- documents confirming the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

- documents confirming the security of payment of customs duties;

- confirmations from banks about accounts opened with them;

- insurance policy.

The certificate of inclusion in the Register of customs brokers (representatives) contains:

1) name, indication of the legal form and location of the customs broker (representative) and its separate structural subdivisions performing the functions of a customs broker (representative);

2) information on the amount and form of security for the payment of customs payments;

3) information on the restriction of the scope of activities of the customs broker (representative), if they are established.

The certificate of inclusion in the Register of customs brokers (representatives) is not limited by the validity period.

When performing customs operations, a customs broker (representative) has the same rights as a person who authorizes a customs broker (representative) to represent his interests in relations with customs authorities.

The customs broker (representative) has the right to act as a guarantor before the customs authorities for the fulfillment of obligations for the payment of customs payments by the person he represents, if, in accordance with the Customs Code, a security for their payment is required.

The customs broker (representative) has the right to demand from the represented person the submission of documents and information necessary for customs clearance, including those containing information constituting a commercial, banking or other legally protected secret, and other confidential information, and receive such documents and information within the time limits ensuring compliance with the requirements of the TC.

When concluding an agreement with the represented person, the customs broker (representative) has the right to:

- provide price discounts and provide other benefits for certain categories of represented persons;

- establish as a condition for concluding an agreement with the represented person the requirements to ensure the fulfillment of the obligations of this person in accordance with the civil legislation of the Russian Federation.

The duties of a customs broker (representative) during customs clearance are determined by the requirements and conditions established by the Customs Code in relation to customs operations necessary to place goods under the customs regime or other customs procedure. The fact of performing such operations does not impose on the customs broker (representative) the obligation to perform operations related to the completion of the customs regime, as well as other obligations that, in accordance with the present Code, are assigned only to the person who is responsible for the performance of customs operations, the carrier or other face.

The customs broker (representative) shall pay customs duties and taxes, if the content of the customs regime determined for the declaration of goods provides for their payment. For the payment of customs duties payable in accordance with the Customs Code when declaring goods, the customs broker (representative) bears the same responsibility as the declarant.

Information received from represented persons constituting a commercial, banking or other secret protected by law, and other confidential information must not be disclosed or used by a customs broker (representative) and its employees for their own purposes, transferred to other persons, except for cases provided for by federal laws.

The customs broker (representative) is obliged to keep records of the goods in respect of which he performs customs operations and submit reports to the customs authorities on the customs operations performed.

The obligations and liability of a customs broker (representative) to the customs authorities may not be limited by an agreement between a customs broker (representative) and the represented person.

The certificate of inclusion in the Register of customs brokers (representatives) may be withdrawn by the customs authority in the following cases:

1) non-observance by the customs broker (representative) of at least one of the conditions for inclusion in the Register of customs brokers (representatives);

2) repeated involvement of a customs broker (representative) in connection with his failure to fulfill his duties to administrative responsibility for committing administrative offenses in the field of customs, provided for in Art. 16.1, 16.2, 16.3, 16.15, 16.22 and part 3 of Art. 16.23 Administrative Code.

Customs Clearance Specialist is an individual who meets the qualification requirements established by the Federal Customs Service of Russia and has a qualification certificate of a customs clearance specialist.

A customs clearance specialist operates as an employee of a customs broker (representative).

Attestation for compliance with qualification requirements (hereinafter - attestation) - verification of the qualifications of individuals applying for a qualification certificate of a customs clearance specialist. Certification is carried out in the form of a qualifying exam. Persons who have successfully passed the qualification exam are issued a qualification certificate of a customs clearance specialist in the form approved by the Federal Customs Service of Russia. The qualification certificate of a customs clearance specialist is not limited by the validity period.

Qualification certificates for customs clearance specialists are issued by the Federal Customs Service of Russia.

Mandatory requirements for applicants for obtaining a qualification certificate of a customs clearance specialist are:

- the presence of a document on higher education received in Russian institutions of higher professional education with state accreditation, or the presence of a document on higher education received in an educational institution of a foreign state, and a certificate of equivalence of this document to a Russian state document on higher education;

- Have at least two years of work experience. The certification procedure, the list of documents submitted together with the application for admission to certification, the qualification exam programs and the procedure for passing them are determined by the Federal Customs Service of Russia. At the same time, all persons who meet the requirements established for applicants are allowed to pass the qualification exams, regardless of their special preparation for passing the exam. Qualification exams are taken by the customs authorities determined by the Federal Customs Service of Russia.

Each customs clearance specialist is obliged every two years, starting from the year following the year of obtaining the qualification certificate of a customs clearance specialist, to undergo training in advanced training programs approved by the Federal Customs Service of Russia in the amount of 40 academic hours. Training under advanced training programs is carried out by persons who have a license for the right to conduct educational activities.

The qualification certificate of a customs clearance specialist is canceled if:

1) the fact of obtaining a qualification certificate of a customs clearance specialist using false documents has been established;

2) a court verdict has entered into force, providing for punishment in the form of deprivation of the right to engage in activities as a customs clearance specialist for a certain period;

3) a customs clearance specialist violates the requirements established by paragraph 3 of Art. 144 of the Labor Code (information received from the represented persons constituting a commercial, banking or other secret protected by law, and other confidential information is disclosed or used by the customs broker (representative) and its employees for their own purposes, transferred to other persons, except for cases provided for by federal laws) ;

4) a specialist in customs clearance has repeatedly been brought to administrative responsibility for committing administrative offenses in the field of customs, provided for in Art. 16.1, 16.2, 16.3, 16.15 and 16.22 of the Code of Administrative Offenses;

5) the customs clearance specialist violates the requirement to undergo training in advanced training programs.

The decision to cancel the qualification certificate of a customs clearance specialist is made by the Federal Customs Service of Russia. The specified service makes a reasoned decision to annul the qualification certificate of a customs clearance specialist. A copy of the said decision shall be sent to the person in respect of whom this decision has been made, within three days from the date of its issuance.

A person whose qualification certificate of a customs clearance specialist has been cancelled, has the right to appeal against the decision on cancellation.

A person whose qualification certificate of a customs clearance specialist has been canceled shall not be entitled to re-apply for the said qualification certificate:

- within one year from the date of the decision to cancel the qualification certificate, if it is established that the qualification certificate of a customs clearance specialist was obtained using false documents or the customs clearance specialist violated the requirements established by paragraph 3 of Art. 144 TK;

- within the period stipulated by a court verdict that has entered into legal force, if a court verdict has entered into legal force, providing for a punishment in the form of deprivation of the right to engage in activities as a customs clearance specialist for a certain period;

- during the period when a person is considered subjected to administrative punishment, if the customs clearance specialist has repeatedly been brought to administrative responsibility for committing administrative offenses in the field of customs, provided for in Art. 16.1, 16.2, 16.3, 16.15 and 16.22 of the Code of Administrative Offenses.

Chapter 16. RELEASE OF GOODS

The release of goods is carried out by the customs authorities within the time limits stipulated by the Labor Code, subject to the following conditions:

1) if during customs clearance and inspection of goods by the customs authorities no violations of the customs legislation of the Russian Federation were revealed, except for cases when the identified violations that are not grounds for initiating a case on an administrative offense are eliminated, and also except for the case when, when initiating a case on an administrative offense, the release of goods may be carried out by decision of the head of the customs authority, whose official initiated the case, before the completion of the proceedings on the case, if the goods are not seized as material evidence or they are not seized in accordance with the legislation of the Russian Federation on administrative offenses;

2) if licenses, certificates, permits and (or) other documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities or in accordance with international treaties of the Russian Federation are submitted to the customs authority, except for cases when these documents may be presented after the release of goods;

3) if the declarant complies with the necessary requirements and conditions for placing goods under the chosen customs regime or applying the relevant customs procedure in accordance with the Customs Code;

4) if customs duties and taxes have been paid in relation to the goods, or security for the payment of customs payments has been provided.

The release for free circulation of goods imported into the customs territory of the Russian Federation is allowed provided that the amounts of customs duties and taxes are received on the accounts of customs authorities. If the amounts of customs duties and taxes are not received on the accounts of the customs authorities, the goods are considered conditionally released. The customs authorities are not entitled to demand confirmation of the receipt of funds to the accounts of the customs authorities. At the request of the person who has paid customs duties and taxes, the customs authority is obliged to provide information on the receipt of funds to the account of this customs authority.

The release of goods may be suspended in accordance with Art. 397 "Suspension of the release of goods" of the Labor Code.

Permission to place Russian goods exported from the customs territory of the Russian Federation under the customs regime is issued by the customs authority in relation to the release of goods.

Instructions on the actions of officials of customs authorities who carry out customs clearance and customs control when declaring and releasing goods, approved by order of the State Customs Committee of Russia dated November 28.11.2003, 1356 No. XNUMX.

When importing into the customs territory of the Russian Federation goods necessary for the elimination of the consequences of natural disasters, accidents and catastrophes, as well as goods subject to rapid deterioration, live animals, radioactive materials, international mail and express cargo, messages and other materials for the media and other similar goods, as well as when applying special simplified customs clearance procedures for individuals, the release of goods can be carried out before the filing of a customs declaration. The condition for such release is the submission by the declarant of commercial or other documents containing information allowing the identification of goods, as well as the submission of documents and information confirming compliance with the restrictions established by the legislation of the Russian Federation on the state regulation of foreign trade activities (except for cases when such documents and information can be submitted after the release of goods), payment of customs duties or ensuring their payment.

The release of goods before filing a customs declaration is allowed if the declarant submits an obligation in writing to file a customs declaration and submit the necessary documents and information within the time period established by the customs authority, which cannot exceed 45 days from the date of release of the goods, if the deadline for submitting individual documents is different and information is not provided by the TC.

When goods are released prior to the submission of the customs declaration, the rates of customs duties, taxes, foreign exchange rates and restrictions established by the legislation of the Russian Federation on state regulation of foreign trade activities, effective on the day of release of these goods, are applied.

conditional release goods are subject to:

1) if benefits for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation are associated with restrictions on the use and disposal of goods;

2) if the goods are placed under the customs regimes of a customs warehouse, duty-free trade, processing in the customs territory, processing for internal consumption, temporary importation, re-export, international customs transit, destruction, as well as under special customs regimes applicable to goods imported into the customs territory RF;

3) if goods are produced without the submission of documents and information confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

Conditionally released goods, in respect of which benefits have been granted for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation, can only be used for purposes that comply with the conditions for granting benefits.

Goods released by the customs authorities without submission of documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities are prohibited from being transferred to third parties, including through their sale or alienation in any other way, and in cases where the restrictions for the import of these goods are established in connection with the verification of the quality and safety of these goods, are prohibited from their use (operation, consumption) in any form.

Conditionally released goods have the status of foreign goods.

Goods declared for release for free circulation are considered conditionally released if a deferral or installment plan for payment of customs duties and taxes is granted, or if the amounts of customs duties and taxes have not been received on the accounts of the customs authorities.

The customs authorities shall release the goods no later than three working days from the date of acceptance of the customs declaration, submission of other necessary documents and information, as well as from the day of presentation of the goods to the customs authorities, except for the case of extending the time for the inspection of goods, if the goods presented for inspection are not divided into packaging places for certain types and (or) names of goods and (or) information about packaging and labeling are not indicated in commercial and (or) transport documents for goods. The extension of the term for checking the goods is carried out on the condition that the indicated circumstances do not allow the customs authorities to carry out the necessary operations to establish the conformity of the goods with information about them. The term for checking the goods is extended by the time necessary for the person having authority over the goods to divide the consignment into separate goods.

When applying a preliminary declaration, the release of goods is carried out after their presentation to the customs authority.

If the customs authority, during the verification of the customs declaration, other documents submitted during the declaration, and the declared goods, reveals non-compliance with the conditions for release, the release of goods is not carried out.

The customs authority shall immediately notify the declarant of which particular conditions for the release of goods are not met and which particular declarant must perform actions sufficient to comply with the conditions for the release of goods.

If the customs authority discovers that, when declaring goods, false information has been declared that affects the amount of customs duties and taxes payable, in the cases provided for by this Code, the customs authority shall immediately send the declarant a request to correct such information and recalculate the amount of customs duties and taxes payable. The requirement of the customs authority must indicate which information needs to be corrected for the release of goods.

If the customs authority detects signs indicating that the information declared when declaring goods, which affect the amount of customs duties and taxes payable, may be unreliable or the declared information is not properly confirmed, the customs authority, in the manner prescribed by the Customs Code, conducts an additional check in any way provided by the TC.

The release of goods is carried out by the customs authority, subject to the payment of customs payments, which may be additionally charged based on the results of the specified check. The customs authority informs the declarant in writing of the amount of the required security for the payment of customs duties.

If the customs authority discovers that, when declaring goods, false information was declared that affects the application of prohibitions or restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, in the cases provided for by the Customs Code, the customs authority sends the declarant a request to correct such information and submit documents confirming compliance with the relevant restrictions. The requirement of the customs authority should indicate which information must be corrected for the release of goods and which documents confirming compliance with the relevant restrictions must be submitted.

If the customs authority detects signs indicating that the information declared when declaring goods that affect the application of prohibitions or restrictions to goods established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities may be unreliable or the declared information is not properly confirmed, the customs authority, in the manner prescribed by the Customs Code, conducts an additional check in any way provided for by the Customs Code.

The procedure for customs clearance of certain types of goods for which conditional release is carried out was approved by order of the Federal Customs Service of Russia dated November 22.11.2006, 1213 No. 40.[XNUMX]

The release of goods is carried out by the customs authority, subject to the submission by the declarant of documents confirming compliance with the relevant restrictions. The customs authority informs the declarant in writing which documents must be submitted for this.

In cases where the customs authority sends requests to the declarant to correct the submitted information and recalculate the amount of customs duties and taxes payable or submit documents confirming compliance with the relevant restrictions, the release of goods is made no later than one day following the day the declarant fulfills the requirements of the customs authority and pays the corresponding amounts of customs duties. duties, taxes, if such an additional payment is required, except for cases when the goods are seized or they are seized in accordance with the criminal procedure legislation of the Russian Federation or with the legislation of the Russian Federation on administrative offenses.

In cases where additional checks are carried out by the customs authority, the release of goods is carried out no later than one day following the day the security for the payment of customs payments is provided and (or) from the moment of submission of documents confirming compliance with the relevant restrictions.

If, as a result of adjusting the information declared when declaring goods, the amount of customs duties and taxes payable is reduced in comparison with the amount declared by the declarant, the release of these goods is carried out until the requirements of the customs authority are met.

All of the above actions must be performed by the declarant within the periods of temporary storage established in accordance with the Labor Code.

In case of initiation of a case on an administrative offense, the release of goods may be carried out subject to additional conditions for the release of goods by decision of the head of the customs authority, whose official initiated the case, until the completion of the proceedings, if the goods are not seized as material evidence or imposed on them. arrest in accordance with the legislation of the Russian Federation on administrative offenses.

Subsection 2. CUSTOMS REGIMES

Chapter 17. GENERAL PROVISIONS RELATED TO CUSTOMS REGIMES

For the purpose of customs regulation in respect of goods, the following are established: types of customs regimes:

1) main customs regimes:

- release for domestic consumption;

- export;

- international customs transit;

2) economic customs regimes:

- processing in the customs territory;

- processing for domestic consumption;

- processing outside the customs territory;

- temporary importation;

- customs warehouse;

- free customs zone (free warehouse);

3) final customs regimes:

- re-import;

- re-export;

- destruction;

- refusal in favor of the state;

4) special customs regimes:

- temporary export;

- duty-free trade;

- movement of supplies;

- other special customs regimes.

Customs regimes are established by the TC.

The customs regime of a free customs zone (free warehouse) is established in accordance with the legislation of the Russian Federation, which regulates legal relations for the establishment and application of the customs regime of a free customs zone (free warehouse).

The import of goods into the customs territory of the Russian Federation and their export from this territory entail the obligation of persons to place the goods under one of the customs regimes provided for in subsection. 2 "Customs regimes" Sec. II "Customs Procedures" of the Customs Code, and comply with this customs regime.

A person has the right at any time to choose any customs regime or change it to another in accordance with the Customs Code.

Placement of goods under the customs regime carried out with the permission of the customs authority, issued in accordance with the Labor Code.

If a person complies with the declared customs regime and other conditions for the release of goods (Article 149 of the Labor Code), the customs authority is obliged to issue a permit for placing goods under the declared customs regime.

The day of placing goods under the customs regime is considered the day of release of goods by the customs authority.

Prohibitions and restrictions, which are not of an economic nature and established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as the requirements of the legislation of the Russian Federation established for the purposes of currency regulation and currency control, persons must comply regardless of the declared customs regime.

To obtain permission to place goods under the customs regime, only those documents and information are submitted to the customs authority that confirm compliance with the conditions for placing goods under the customs regime.

The customs authority has the right to demand only those documents and information that are necessary to confirm compliance with the conditions for placing goods under the declared customs regime and compliance with this customs regime in accordance with the Customs Code.

The list of documents and information required for the customs clearance of goods in accordance with the selected customs regime was approved by Order No. 25.04.2007 of the Federal Customs Service of Russia dated April 536, 41.[XNUMX]

When issuing a permit to place goods under the customs regime, the content of which provides for full or partial exemption from customs duties and taxes or the return of amounts paid and (or) the non-application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity, the customs authority has the right to demand the provision of security for the payment of customs duties, the submission of an obligation to re-export temporarily imported goods and other guarantees for the proper fulfillment of the obligations established by subsection. 2 sect. II TK.

The obligation to confirm compliance with the conditions for placing goods under the declared customs regime, the content of which provides for full or partial exemption from customs duties and taxes or the return of amounts paid and (or) the non-application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities is assigned to the declarant.

In case of seizure of goods placed under the customs regime in the case of an administrative offense in the field of customs affairs, the operation of the customs regime in respect of these goods is suspended.

If the ruling on the case of an administrative offense in the area of ​​customs affairs that has entered into force does not provide for the confiscation of goods placed under the customs regime, the customs regime in respect of these goods shall be resumed.

Upon the resumption of the customs regime, interest, the accrual and payment of which is provided for in accordance with subsection. 2 sect. II TC, for the period of suspension of the customs regime are not charged and not paid.

If bringing a person to administrative responsibility is connected with non-compliance with the customs regime and the admitted non-compliance entails the impossibility of further application of this customs regime, the customs regime must be completed within 15 days after the date of entry into force of the relevant decision on the case of an administrative offense.

Chapter 18. BASIC CUSTOMS REGIMES

Release for domestic consumption - a customs regime under which goods imported into the customs territory of the Russian Federation remain in this territory without an obligation to export them from this territory.

Goods acquire for customs purposes the status of being in free circulation on the customs territory of the Russian Federation after payment of customs duties, taxes and compliance with all restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

If these conditions are not met, the goods are subject to conditional release.

Export - a customs regime under which goods that are in free circulation in the customs territory of the Russian Federation are exported from this territory without an obligation to re-import.

The export of goods is carried out subject to the payment of export customs duties in the manner prescribed by the Labor Code, compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and the fulfillment of other requirements and conditions established by the Labor Code, other federal laws and other legal acts of the Russian Federation.

When goods are exported, domestic taxes (VAT and excises) are exempted, refunded or reimbursed in accordance with the legislation of the Russian Federation on taxes and fees.

The international customs transit - a customs regime under which foreign goods move through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if this is part of their journey, which begins and ends outside the customs territory of the Russian Federation) without payment of customs duties, taxes, as well as without application to goods of prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Instructions on the specifics of the application by the customs authorities of ensuring the payment of customs payments for domestic and international customs transit was approved by order of the State Customs Committee of Russia dated 09.12.2003 No. 666-r.[42]

Any foreign goods may be placed under the customs regime of international customs transit, with the exception of goods whose transit is prohibited in accordance with federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation.

Federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation may establish additional conditions for placing goods under the customs regime of international customs transit.

In the case of international customs transit, the procedure for issuing a permit for international customs transit by the customs authority and the procedure for setting the terms for international customs transit, identification of goods, measures to ensure the customs legislation of the Russian Federation are carried out according to the rules established by Art. 80-86 of the Labor Code in relation to internal customs transit and applicable to international customs transit.

The provisions of subpara. 1 and 2 Art. 88 (obligation to deliver goods and documents related to them within the terms established by the customs authority of departure to the place of delivery of goods, following certain routes, if they are established or declared; to ensure the safety of goods, customs seals and seals or other means of identification, if they were used), and also Art. 90 "Responsibility of the carrier and forwarder in internal customs transit" and 91 "Measures taken in the event of an accident, force majeure or other circumstances" of the Labor Code.

Transshipment of goods in transit from the vehicle, on which the goods were imported into the customs territory of the Russian Federation, to the vehicle, on which the goods will be exported from this territory, is allowed with the permission of the customs authority in the region of activity of which this cargo operation is carried out. If goods in transit can be reloaded from one vehicle to another without damaging the imposed customs seals and seals, such reloading is allowed with prior notification to the customs authority.

Warehousing (storage, crushing or accumulation of batches and other similar operations) of transit goods in the customs territory of the Russian Federation is allowed subject to the requirements and conditions established by this Code.

Carrying out other transactions with transit goods is allowed only if they are caused by a real threat of destruction, loss, irretrievable loss or significant damage to goods and (or) vehicles.

International customs transit ends with the export of goods in transit from the customs territory of the Russian Federation.

The carrier is obliged to present goods in transit, submit a transit declaration and other documents for transit goods used for the purposes of international customs transit to the customs authority of destination. The customs authority of destination is obliged to perform the necessary customs operations to complete the international customs transit and issue a permit for the departure of goods and vehicles on the day of presentation of transit goods and submission of documents.

When transit goods are exported in separate batches, international customs transit is considered completed after the departure of the last batch of goods from the customs territory of the Russian Federation.

International customs transit can also be completed by placing goods under other customs regimes, subject to the requirements and conditions established by this Code.

In cases where the place of arrival of transit goods to the customs territory of the Russian Federation and the place of their departure from this territory coincide, international customs transit is allowed under a simplified procedure. The carrier or forwarder presents only those documents and information that are required upon arrival of goods and vehicles, and a transit permit is issued on the day the goods are presented and documents and information are submitted to the customs authority. In these cases, reloading of goods is allowed with the permission of the customs authority. Such permission is issued to the carrier or freight forwarder upon submission of documents and information provided for in Art. 72 TK.

The customs authority may refuse to issue a permit for carrying out cargo operations with transit goods only if their implementation will entail the loss of goods or a change in their consumer properties.

Chapter 19. ECONOMIC CUSTOMS REGIMES

Processing in the customs territory - the customs regime under which the imported goods are used in the customs territory of the Russian Federation within the established period (term of processing of goods) for the purposes of carrying out operations for the processing of goods with full conditional exemption from customs duties and taxes, provided that the products of processing are exported from the customs territory of the Russian Federation to a certain term.

With regard to imported goods placed under the customs regime of processing in the customs territory, all prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities are applied.

Processing in the customs territory is allowed with the permission of the customs authority.

Processing in the customs territory is allowed if the customs authorities can identify imported goods in processed products, except for the case when the customs regime ends with the export of processed products obtained as a result of processing goods equivalent to those imported.

Under the customs regime of processing in the customs territory, foreign goods previously placed under other customs regimes may be placed, subject to the requirements and conditions provided for by this Code.

The Government of the Russian Federation has the right to determine cases when processing in the customs territory is not allowed for certain types of imported goods, if goods identical in description, quality and technical characteristics are produced in Russia, as well as to establish quantitative or cost restrictions on the admission of imported goods to processing operations. goods in accordance with the customs regime of processing in the customs territory, based on the protection of the interests of domestic producers. These prohibitions and restrictions shall be put into effect not earlier than after 90 days from the date of official publication of the relevant acts of the Government of the Russian Federation.

To identify imported goods in products of their processing, the following methods may be used, if these methods are applicable based on the nature of the goods and the operations carried out for the processing of goods:

1) affixing by the applicant, processor or official of the customs authority seals, stamps, digital or other markings on imported goods;

2) a detailed description of the imported goods, their photographing, scale representation;

3) comparison of the results of examination of samples or specimens of imported goods and products of their processing;

4) use of serial numbers or other markings of the manufacturer of imported goods.

The acceptability of the declared method of identification of imported goods for processing in the customs territory in processed products is established by the customs authority, taking into account the nature of the goods and the operations performed for the processing of goods.

At the request of the applicant and with the consent of the customs authority, this identification for customs purposes can be ensured by examining the detailed information provided about the raw materials, materials and components used in production, as well as about the technology for the production of processed products, or by exercising customs control during the performance of operations for processing of goods.

Recycling operations goods under the customs regime of processing in the customs territory include:

1) actual processing or processing of goods;

2) production of new goods, including installation, assembly or disassembly of goods;

3) repair of goods, including their restoration, replacement of components, restoration of their consumer properties;

4) processing of goods that contribute to the production of marketable products or facilitate it, even if these goods are completely or partially consumed in the process of processing.

Processing time goods is determined by the applicant in agreement with the customs authority and cannot exceed two years. The term for the processing of goods in the customs territory is determined based on the duration of the processing of goods and the time required for the disposal of processed products.

If a person who has received a processing permit, without violating the established requirements and conditions, cannot complete the customs regime within a certain period for reasons beyond his control, the initially determined period for the processing of goods is extended upon a reasoned application of the person who received the permit for processing, within the period established par. 1 p. 1 art. 177 TK.

The period of processing of goods begins from the day they are placed under the customs regime of processing in the customs territory, and when goods are imported in separate consignments - from the day the first consignment of goods is placed.

Output rate of processed products (the amount or percentage of processed products formed as a result of processing a certain amount of imported goods) is determined by the applicant in agreement with the customs authority based on the actual conditions under which the processing of goods is carried out, except for the case of establishing standard norms for the output of processed products for customs purposes.

When agreeing on the rate of output of processed products, the customs authorities take into account the conclusions of expert organizations (including customs laboratories) based on a specific technological process of processing.

If the processing operations of goods with practically constant characteristics are usually carried out in accordance with certain technical conditions and lead to the release of processed products of constant quality, the competent authorities authorized by the Government of the Russian Federation establish standard output rates for processed products for customs purposes.

Decree of the Government of the Russian Federation No. 09.12.2003 of 744[43] defines the authorized federal executive bodies that establish standard norms for the output of processed products for customs purposes.

The description, quality and quantity of processed products are finally determined after agreeing on the output rate of processed products.

Permission to process goods in the customs territory can be received by any interested Russian person, including those not directly involved in the processing of goods.

The list of information required for issuing a permit for the processing of goods in the customs territory was approved by order of the State Customs Committee of Russia No. 15.09.2003 dated September 1014, 44.[XNUMX]

A permit for the processing of goods is issued by the customs authority on the basis of an application from an interested person.

The permit for the processing of goods specifies:

- description, quality and quantity of goods intended for processing and products of their processing;

- operations for the processing of goods and how they are performed;

- the rate of output of processed products;

- methods of identification of imported goods in processed products;

- term of processing of goods;

- other information determined by the Federal Customs Service of Russia and necessary for customs purposes.

Order of the State Customs Committee of Russia dated September 15.09.2003, 1014 No. XNUMX approved the form of permission for the processing of goods in the customs territory.

The permit for the processing of goods is valid for the established term for the processing of goods.

A person who has received a permit for the processing of goods, during the period of its validity, has the right to transfer it with the written permission of the customs authority to another Russian person, provided that this person undertakes to further comply with the requirements and conditions established by paragraph 1 of Chapter 19. XNUMX TK. At the same time, a person who has received a permit for the processing of goods must submit to the customs authority a report on the fulfillment of the requirements and conditions established by this chapter for the period when the goods were used in accordance with the customs regime for processing in the customs territory, and also pay customs duties, taxes, if during this period events have occurred that entail the obligation to pay customs duties and taxes in accordance with the Labor Code.

The person to whom the permit for the processing of goods is transferred must undertake obligations to further comply with the established requirements and conditions, as well as draw up the relevant documents in his name, if compliance with the customs regime is ensured by guarantees. The specified person enjoys the rights and bears the obligations established by the Customs Code in relation to the person who received the permit for the processing of goods from the day the customs authority decides to transfer the permit for the processing of goods.

Permission for the processing of goods can be granted both before and after the importation of goods into the customs territory of the Russian Federation, provided that the applicant complies with the requirements and conditions established by the Labor Code.

A person who has received a permit for the processing of goods is responsible for paying customs duties and taxes.

To obtain a permit for the processing of goods, an application is submitted to the customs authority containing the following information:

- about the applicant;

- about the person (persons) directly performing (performing) operations for the processing of goods;

- on goods intended for processing, processed products, as well as on waste and residues;

- on operations for the processing of goods, on the methods and terms of their completion;

- on the location of production facilities, with the use of which operations for the processing of goods are performed;

- on the rate of output of processed products;

- about methods of identification of imported goods in processed products;

- on the replacement of imported goods with equivalent goods;

- about the term of processing of goods.

The form of the application and the form of presentation of the information contained therein are established by the Federal Customs Service of Russia.

Documents confirming the declared information are attached to the application.

The customs authority considers the application and the documents attached to it within 30 days from the date of their acceptance. During the specified period, the customs authority checks compliance with the established requirements and conditions, and also makes a decision to agree on the declared rate of output of processed products and the term for processing goods.

The customs authority has the right to request from third parties, as well as from state bodies, documents confirming the specified information. These persons are obliged to submit the requested documents within 10 days from the date of receipt of the request. In this case, the customs authority has the right to extend the term for consideration of the application, but not more than two months from the date of its acceptance.

As an application for the processing of goods, a customs declaration is used on placing goods under the customs regime of processing in the customs territory, provided that when goods are imported and the products of their processing are subsequently exported, they are presented simultaneously and declared to the same customs authority if:

1) the purpose of placing goods under the customs regime of processing in the customs territory is their repair, including those carried out on a reimbursable basis;

2) the customs value of goods placed under the customs regime of processing in the customs territory does not exceed 500 rubles;

3) the remains of previously imported goods are placed under the customs regime of processing in the customs territory.

If a customs declaration is used as an application for the processing of goods, the period for its consideration should not exceed three working days from the date of acceptance by the customs authority of the customs declaration, submission of documents and presentation of goods, except for cases when the Customs Code establishes shorter periods.

The customs authority refuses to issue a permit for the processing of goods only if, when submitting an application, the applicant does not comply with the requirements and conditions established by paragraph 1 of Ch. 19 of the Labor Code, as well as in the event that the customs authority decides to refuse to agree on the declared rate of output of processed products and the term for processing goods. The refusal of the customs authority to issue a permit for the processing of goods must be justified and motivated. The applicant shall be notified of the refusal to issue the said permit in writing.

The issued permit for the processing of goods shall be revoked by the customs authority if, in accordance with an act of the Government of the Russian Federation, the placement of goods under the customs regime of processing in the customs territory is not allowed. The decision to withdraw is valid from the date of entry into force of the relevant act of the Government of the Russian Federation.

When revoking a permit for the processing of goods, the placement of goods under the customs regime of processing in the customs territory in accordance with the revoked permit is not allowed, and in relation to goods placed under the customs regime of processing in the customs territory before the withdrawal of the permit, it is allowed to complete the specified customs regime in accordance with paragraph 1 ch. 19 TK.

The form for revocation of a permit for the processing of goods is established by the Federal Customs Service of Russia.

When exporting processed products from the customs territory of the Russian Federation, export customs duties are not paid.

With respect to exported processed products, all prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities are applied.

In respect wasteformed as a result of the processing of goods in the customs territory, customs duties and taxes are subject to payment, as if the specified waste were imported into the customs territory of the Russian Federation in this state, except for cases when the said waste was exported from the customs territory of the Russian Federation or processed into a state unsuitable for their further commercial use in the customs territory of the Russian Federation, and cannot be restored to their original state in an economically advantageous way. Wastes in respect of which customs duties and taxes are payable must be declared.

For the purposes of imposing customs duties and taxes, wastes are considered as goods imported into the customs territory of the Russian Federation. The customs value of waste is determined in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the following features.

If it is not possible to determine the customs value of waste using the transaction price method for imported goods, the transaction price method for identical goods, or the transaction price method for homogeneous goods in accordance with the legislation of the Russian Federation, the customs value of waste is determined in the amount of one of the following values:

- the sale price of the waste being assessed during their first sale in the customs territory of the Russian Federation to a buyer who is not interdependent with any of the participants in the transaction for the processing of goods;

- the sale price of goods that are identical to the waste being assessed or homogeneous with the waste being assessed, if these goods are obtained as a result of similar processing using the customs regime of processing in the customs territory and if this is the sale price during their first sale in the customs territory of the Russian Federation to a buyer who is neither with one of the participants in the transaction for the processing of goods;

- transaction prices for goods that are identical to the assessed waste or homogeneous with the assessed waste, sold for export to the Russian Federation and imported into the Russian Federation at the same or almost the same time when the declaration of the assessed waste is made;

- sale prices on the domestic market of the Russian Federation between independent sellers and buyers of goods that are identical to the waste being assessed or homogeneous with the waste being assessed, less taxes payable in the Russian Federation upon the sale of goods.

Leftovers Goods placed under the customs regime of processing in the customs territory may be exported from the customs territory of the Russian Federation without payment of export customs duties or placed under the customs regime of processing in the customs territory.

With regard to the unexported balances, the amounts of import customs duties and taxes are subject to payment, as if they were imported into the customs territory of the Russian Federation in this state. The balances in respect of which customs duties and taxes are paid are subject to declaration.

The amount of customs duties and taxes is determined based on the size of the quantitative or value part of the balances in proportion to the amount of customs duties and taxes that would be payable if the goods, as a result of the processing of which such residues were formed, were released on the day of placement under the customs regime of processing in the customs territory. for free circulation.

Not later than the day of expiration of the processing period, the customs regime for processing in the customs territory must be completed export of products of processing from the customs territory of the Russian Federation or placement of imported goods and products of their processing under other customs regimes.

If processed products are exported from the customs territory of the Russian Federation in several batches, the final verification of the amount of processed products specified in the permit for processing goods can be carried out periodically after the export of processed products, but at least once every three months and no later than 30 days from the date of export of the last batch processed products. If, as a result of such a reconciliation, a person who has received a permit for processing in the customs territory must pay customs duties, taxes, penalties are not charged on the amounts of these customs payments, provided that they are paid no later than 10 working days from the date of the decision by the customs authority in writing form on the need to pay the specified amounts. The customs body sends a notification to the person who has received permission for the processing of goods about the need to pay customs duties no later than one day following the day the decision was made.

The customs regime of processing in the customs territory may be completed by the release for free circulation of imported goods and (or) products of their processing or by placing them under another customs regime in compliance with the requirements and conditions established by this Code.

When the imported goods and (or) products of their processing are released for free circulation, the amounts of customs duties and taxes are paid, which would be payable if the imported goods were declared for release for free circulation on the day the goods were placed under the customs regime of processing in the customs territory, and also interest on the said amounts at the refinancing rates of the Central Bank of the Russian Federation, as if a deferral had been granted for the said amounts from the day the goods were placed under the customs regime of processing in the customs territory.

At the request of the interested person, the operation of the customs regime for processing in the customs territory may be suspended:

- when placing processed products in a customs warehouse;

- when placing processed products under other customs regimes that do not provide for the release of goods for free circulation.

Suspension of the customs regime for processing in the customs territory entails suspension of the term for processing goods. Interest, the accrual and payment of which are provided in accordance with Art. 185 of the Labor Code, for the period of suspension of the customs regime, processing in the customs territory is not charged and not paid.

Carrying out operations for the processing of goods during the period of suspension of the customs regime for processing in the customs territory is not allowed.

The customs regime of processing in the customs territory can also be completed by the export of imported goods in an unchanged state (re-export).

With the permission of the customs authority, imported goods placed under the customs regime of processing in the customs territory may be replaced by other goods, including Russian ones, if they match in their description, quality and technical characteristics with the imported goods (equivalent compensation).

Products resulting from the processing of equivalent goods are considered as products of processing of imported goods in accordance with the provisions of Ch. 19 TK.

Equivalent goods for customs purposes have the status of imported goods, and imported goods - the status of goods, which had equivalent goods.

If equivalent compensation is allowed, the export of processed products is allowed before the import of goods for processing in the customs territory, subject to the availability of a processing permit. Customs authorities set a time limit for the importation of such goods.

Recycling for domestic consumption - the customs regime under which the imported goods are used in the customs territory of the Russian Federation within the established period (term of processing of goods) for the purposes of carrying out operations for the processing of goods with full conditional exemption from customs duties, followed by the release of processed products for free circulation with payment of customs duties on rates applicable to processed products.

With regard to imported goods placed under the customs regime of processing for domestic consumption, all prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities are applied.

Processing for domestic consumption is allowed with the permission of the customs authority in respect of goods, the list of which is determined by the Government of the Russian Federation.

According to the letter of the State Customs Committee of Russia dated November 27.11.2003, 01 No. 06-46651/1, from January 2004, XNUMX, permits for processing for domestic consumption are not issued until the above list is determined by the Government of the Russian Federation.

Processing for domestic consumption is allowed if:

1) the amounts of customs duties payable in respect of processed products are lower than those that would be payable on the day the imported goods were placed under the customs regime of processing for domestic consumption if they were released for free circulation;

2) customs authorities may identify imported goods in processed products;

3) processed products cannot be restored to their original state in an economically advantageous way.

Under the customs regime of processing for domestic consumption, foreign goods previously placed under other customs regimes may be placed, subject to the requirements and conditions provided for by this Code.

To identify imported goods in products of their processing, the following methods may be used, if these methods are applicable based on the nature of the goods and the operations carried out for the processing of goods:

1) affixing by the applicant, processor or official of the customs authority seals, stamps, digital or other markings on imported goods;

2) a detailed description of the imported goods, their photographing, scale representation;

3) comparison of the results of examination of samples or specimens of imported goods and products of their processing;

4) use of serial numbers or other markings of the manufacturer of imported goods.

The acceptability of the declared method of identifying imported goods for processing for domestic consumption in processed products is established by the customs authority, taking into account the nature of the goods and the operations performed for the processing of goods.

At the request of the applicant and with the consent of the customs authority, this identification for customs purposes can be ensured by examining the detailed information provided about the raw materials, materials and components used in production, as well as about the technology for the production of processed products, or by exercising customs control during the performance of operations for processing of goods.

Recycling operations goods under the customs regime of processing for domestic consumption include:

1) actual processing or processing of goods;

2) the manufacture of new goods, including the installation, assembly or disassembly of goods.

Processing time goods is determined by the applicant in agreement with the customs authority and cannot exceed one year.

The term for the processing of goods for domestic consumption is determined based on the duration of the processing of goods.

If a person who has received a processing permit, without violating the requirements and conditions established by paragraph 2 of Ch. 19 of the Labor Code, cannot complete the customs regime within a certain period for reasons beyond his control, the initially determined period for the processing of goods is extended upon a reasoned application of the person who received permission for processing within the established period.

The period of processing of goods begins from the day they are placed under the customs regime of processing for internal consumption, and when goods are imported in separate consignments - from the day the first consignment of goods is placed.

Permit for processing goods for domestic consumption issued by the customs authority on the basis of the declarant's application.

The permit specifies:

- description, quality and quantity of imported goods and products of their processing;

- operations for the processing of goods and how they are performed;

- the rate of output of processed products;

- methods of identification of imported goods in processed products;

- term of processing of goods;

- other information determined by the Federal Customs Service of Russia and necessary for customs purposes.

The form of permission for the processing of goods is established by the Federal Customs Service of Russia.

The permit for the processing of goods is valid for the established term for the processing of goods.

A permit for the processing of goods is issued before the goods are placed under the customs regime of processing for domestic consumption.

The issued permit is not transferable to another person.

A person who has received a permit for the processing of goods is responsible for paying customs duties and taxes.

To obtain a permit for the processing of goods, the customs authority submits statementcontaining information:

- about the applicant;

- about the person (persons) directly performing (performing) operations for the processing of goods;

- on goods intended for processing, processed products, as well as on waste and residues;

- on operations for the processing of goods, on the methods and terms of their completion;

- on the location of production facilities, with the use of which operations for the processing of goods are performed;

- on the rate of output of processed products;

- about methods of identification of imported goods in processed products;

- about the term of processing of goods.

The form of the application and the form of presentation of the information contained therein are established by the Federal Customs Service of Russia.

Documents confirming the declared information are attached to the application.

The customs authority considers the application and the documents attached to it within 30 days from the date of their acceptance. During the specified period, the customs authority checks compliance with the established requirements and conditions, and also makes a decision on agreeing on the term for processing goods and the rate of output of processed products.

The customs authority has the right to request from third parties, as well as from state bodies, documents confirming the information specified by the applicant. These persons are obliged to submit the requested documents within 10 days from the date of receipt of the request. In this case, the customs authority has the right to extend the term for consideration of the application, but not more than two months from the date of its acceptance.

The customs authority refuses to issue a permit for the processing of goods only if, when submitting an application, the applicant does not comply with the requirements and conditions established by paragraph 2 of Ch. 19 of the Labor Code, as well as in the event that the customs authority decides to refuse to approve the declared information.

The refusal of the customs authority to issue a permit for the processing of goods must be justified and motivated. The applicant shall be notified of the refusal to issue the said permit in writing.

In respect wasteformed as a result of the processing of goods, as well as the remains of goods placed under the customs regime of processing for domestic consumption, the rules of the customs regime of processing in the customs territory shall be applied.

Customs regime for processing for domestic consumption ends release of processed products for free circulation. When products of processing are released for free circulation, customs duties are calculated based on the rates applicable to processed products. The customs value and quantity of processed products are determined on the day of their application for release for free circulation.

In order to develop sectors of the Russian economy and stimulate import substitution on the territory of the Russian Federation of investment goods, the Government of the Russian Federation has the right to determine certain types of goods and (or) products of their processing, in respect of which, for the purposes of calculating customs duties, the customs value and (or) quantity of foreign goods may be applied when they are placed under the customs regime of processing for domestic consumption.

For processed products apply the bet customs duties according to the country of origin of goods imported for processing. In cases where foreign goods originating from different countries are used in the processing process, the application of customs duty rates is carried out taking into account the following features:

1) if as a result of processing there has been a change in the classification code of goods according to the TN VED at the level of any of the first four digits, the rates of customs duties are applied to the processed products as to goods imported from countries to which the Russian Federation provides the most favored nation regime in trade and political relations ;

2) in other cases, the rates of customs duties are applied according to the country of origin of foreign goods, the customs value of which is the highest.

Processing outside the customs territory - a customs regime under which goods are exported from the customs territory of the Russian Federation for the purpose of carrying out operations for the processing of goods within the established period (term of processing of goods) with the subsequent import of processed products with full or partial exemption from import customs duties and taxes.

Goods are exported from the customs territory of the Russian Federation in accordance with the customs regime of processing outside the customs territory with full conditional exemption from export customs duties. Exported goods are not subject to prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

When exporting goods in accordance with the customs regime of processing outside the customs territory, exemption from payment, refund or reimbursement of internal taxes is not made.

Processing outside the customs territory is allowed with the permission of the customs authority, if the customs authorities can identify the exported goods in the products of processing, except for the case when the products of processing are replaced by foreign goods.

To place goods under the customs regime of processing outside the customs territory, the goods must have the status of being in free circulation for customs purposes. It is allowed to place under the customs regime of processing outside the customs territory of goods in respect of which privileges are granted for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation, if the operation for processing goods is a repair.

The Government of the Russian Federation has the right to determine cases when processing outside the customs territory is not allowed in relation to certain types of goods, as well as to establish quantitative or cost restrictions on the admission of goods to carry out operations for the processing of goods in accordance with the customs regime of processing outside the customs territory, based on the protection of the interests of domestic commodity producers. These prohibitions and restrictions shall be put into effect not earlier than after 90 days from the date of official publication of the relevant acts of the Government of the Russian Federation.

To identify the exported goods in the products of their processing, the following methods are used, if these methods are applicable based on the nature of the goods and the operations carried out for the processing of goods:

1) affixing by the applicant or an official of the customs authority seals, stamps, digital or other markings on the exported goods;

2) a detailed description of the exported goods, their photographing, scale representation;

3) comparison of the results of the study of previously taken samples or samples of exported goods and products of their processing;

4) use of serial numbers or other markings of the manufacturer of exported goods;

5) documentary evidence proving that the exported goods were subjected to processing operations;

6) other methods of identification involving the use of modern technologies.

The acceptability of the declared method of identifying exported goods for processing outside the customs territory in processed products is established by the customs authority, taking into account the nature of the goods and the ongoing processing operations.

At the request of the applicant and with the consent of the customs authority, the specified identification for customs purposes can be provided by examining the detailed information provided about the raw materials, materials and components used in production, as well as about the technology for the production of processed products.

Goods processing operations under the customs regime of processing outside the customs territory include:

1) the actual processing and processing of goods;

2) production of new goods, including installation, assembly or disassembly of goods;

3) repair of goods, including their restoration, replacement of components, restoration of consumer properties.

Processing time goods is determined by the declarant in agreement with the customs authority based on the duration of the processing of goods and the time required for the transportation of products of their processing.

Upon a substantiated application of a person who has received a permit for the processing of goods, the initially determined period of processing is extended.

The period of processing of goods begins from the day they are placed under the customs regime of processing outside the customs territory, and when goods are exported in separate consignments - from the day the first consignment of goods is placed.

The period of processing of goods cannot exceed two years.

Output rate of processed products (the amount or percentage of processed products formed as a result of processing a certain amount of exported goods) is determined by the declarant in agreement with the customs authority based on the actual conditions under which the processing of goods is carried out, except for cases when standard norms for the output of processed products for customs purposes are established. The output rate of processed products is determined prior to the import of processed products into the customs territory of the Russian Federation.

The approval of the output rate of processed products by the customs authority is carried out on the basis of documents submitted by the declarant containing information on the technological process of processing. When agreeing on the exit rate, the customs authorities take into account the conclusions of expert organizations (including customs laboratories) based on a specific technological process of processing.

The description, quality and quantity of processed products are finally determined after agreeing on the output rate of processed products.

If the processing operations of goods with practically constant characteristics are usually carried out in accordance with certain technical conditions and lead to the release of processed products of constant quality, the competent authorities authorized by the Government of the Russian Federation establish standard output rates for processed products for customs purposes.

When using the standard norms for the output of processed products for customs purposes, the import of processed products in an amount exceeding the established norms for the output of processed products, with full or partial exemption from customs duties and taxes, is not allowed.

Export of goods for processing outside the customs territory is allowed if there is permits for the processing of goods outside the customs territory. A permit for the processing of goods outside the customs territory shall be issued to the declarant.

The permit specifies:

- description, quality and quantity of goods intended for processing and products of their processing;

- operations for the processing of goods and how they are performed;

- the rate of output of processed products, if it is established or agreed on the day the permit is issued;

- methods for identifying exported goods in processed products;

- term of processing of goods;

- other information determined by the Federal Customs Service of Russia and necessary for customs purposes.

The form of permission for the processing of goods is established by the Federal Customs Service of Russia. The form of the form "Permit for the processing of goods outside the customs territory" and the List of information required for issuing a permit for the processing of goods outside the customs territory were approved by order of the State Customs Committee of Russia dated September 15.09.2003, 1015 No. 45.[XNUMX]

The permit for the processing of goods is valid for the established term for the processing of goods.

A person who has received a permit for the processing of goods is responsible for paying customs duties and taxes.

To obtain a permit for the processing of goods, an application is submitted to the customs authority containing the following information:

- about the applicant;

- about the person (persons) directly performing (performing) operations for the processing of goods, and his (their) location;

- about goods intended for processing;

- on operations for the processing of goods, on the methods and terms of their completion;

- about the rate of output of processed products, if it is established or if this rate is determined by the declarant on the day of submission of the application;

- about products of processing of goods and about their estimated quantity;

- about methods of identifying exported goods in the products of their processing;

- on the replacement of processed products with foreign goods;

- about the term of processing of goods.

The application form and the form for submitting information are established by the Federal Customs Service of Russia.

Documents confirming the declared information are attached to the application.

The customs authority considers the application and the documents attached to it within 30 days from the date of their acceptance. During the specified period, the customs authority checks the information specified in the application, and also makes a decision on the coordination of the declared norms for the output of processed products and the term for processing goods.

The customs authority has the right to request from third parties, as well as from state bodies, documents confirming the declared information. In this case, the customs authority has the right to extend the term for consideration of the application, but not more than two months from the date of its acceptance.

As an application for the processing of goods, a customs declaration for goods exported in accordance with the customs regime for processing outside the customs territory is used, provided that the goods are exported in one consignment if:

1) the purpose of placing goods under the customs regime of processing outside the customs territory is their repair, including those carried out on a reimbursable basis;

2) the customs value of goods placed under the customs regime of processing outside the customs territory does not exceed 500 thousand rubles.

If a customs declaration is used as an application for the processing of goods, the period for its consideration should not exceed three working days from the date of acceptance by the customs authority of the customs declaration, submission of documents and presentation of goods, except for cases when the Customs Code establishes shorter periods. In this case, the products of processing upon their import must be declared to the customs authority that issued the permit for the processing of goods.

The customs authority refuses to issue a permit for the processing of goods only if, when submitting an application, the applicant does not comply with the requirements and conditions established by the Customs Code, as well as if the customs authority decides to refuse to agree on the declared rate of output of processed products and the term for processing goods. The refusal of the customs authority to issue a permit for the processing of goods must be justified and motivated. The declarant shall be notified of the refusal to issue the said permit in writing.

The issued permit for the processing of goods shall be revoked by the customs authority if, in accordance with the adopted act of the Government of the Russian Federation, the placement of goods under the customs regime of processing outside the customs territory is not allowed. The decision to withdraw is valid from the date of entry into force of the relevant act of the Government of the Russian Federation.

When a permit for processing of goods is revoked, the placement of goods under the customs regime of processing outside the customs territory in accordance with the revoked permit is not allowed, and in respect of goods placed under the customs regime of processing outside the customs territory before the withdrawal of the permit, it is allowed to complete the customs regime.

The form for revocation of a permit for the processing of goods is established by the Federal Customs Service of Russia.

Replacement products of processing by foreign goods, provided that they coincide in their description, quality and technical characteristics with products of processing, is allowed if the operation for processing outside the customs territory is repair, as well as in cases where the customs authorities do not identify the goods in accordance with TK. If the replacement of processed products with foreign goods is allowed, the import of foreign goods may be carried out before the export of Russian goods for processing.

Complete release from the payment of customs duties and taxes is provided for products of processing, if the purpose of processing was a warranty (gratuitous) repair of exported goods. With regard to goods previously released for free circulation in the customs territory of the Russian Federation, full exemption from customs duties and taxes is not granted if, when the goods were released for free circulation, the presence of a defect that caused the repair was taken into account.

In other cases, in relation to processed products, partial exemption from the payment of customs duties, taxes, with the exception of excises, which is carried out in the following order:

1) the amount of customs duties payable is determined as the difference between the amount of import customs duty applicable to processed products and the amount of import customs duty that would be applied to exported goods as if they had been released for free circulation, if the processed products specific rates of customs duties are applied and a repair is not a processing operation, or based on the cost of goods processing operations, which, in the absence of documents confirming the cost of these operations, can be determined as the difference between the customs value of processed products and the customs value of goods exported for processing;

2) the amount of VAT payable is determined on the basis of the cost of goods processing operations, which, in the absence of documents confirming the cost of these operations, can be determined as the difference between the customs value of processed products imported into the customs territory of the Russian Federation and the customs value of goods exported for processing.

Excises in relation to products of processing are payable in full, except for the case when the operation for processing goods is the repair of exported goods.

When importing processed products after the expiration of the processing period, as well as in case of non-compliance with other requirements and conditions of the Customs Code or their confirmation in an improper way, full or partial exemption from customs duties and taxes is not provided.

Customs regime of processing outside the customs territory ends import of processed products into the customs territory of the Russian Federation or by one of the following methods.

If processed products are imported into the customs territory of the Russian Federation in several batches, the final verification of the amount of processed products specified in the permit for processing goods can be carried out periodically after the import of processed products, but at least once every three months and no later than 30 days from the date of import of the last batch processed products. If, as a result of such a reconciliation, a person who has received a permit for processing outside the customs territory must pay customs duties and taxes, penalties are not charged on the amounts of these customs payments, provided that they are paid no later than 10 working days from the date of the decision by the customs authority in writing form on the need to pay the specified amounts. The customs authority sends the declarant a notification of the need to pay customs duties not later than one day following the day the decision was made.

The customs regime of processing outside the customs territory may be completed by re-importation (re-import) of goods exported from the customs territory of the Russian Federation, or by placing these goods under the customs regime applicable to exported goods, subject to the requirements and conditions established by this Code. Changing the customs regime of processing outside the customs territory to the customs regime of export is not allowed if, in accordance with the legislation of the Russian Federation, the exported goods or products of their processing are subject to mandatory re-importation. Changing the customs regime of processing outside the customs territory to the customs regime applicable to exported goods is allowed without the actual presentation of the goods to the customs authority.

When the customs regime of processing outside the customs territory is changed to the customs regime of export, in respect of exported goods, the amount of export customs duties, if they are established, as well as interest on the said amounts, as if a deferral of payment of the export customs duty was granted on the day of acceptance of the customs declaration for export duties.

When processing products are placed under a customs regime that does not provide for release for free circulation, the amounts of customs duties and taxes cannot exceed the amounts calculated when granting partial exemption from customs duties and taxes, excluding penalties and interest. The exception is the release for free circulation of imported processed products, in respect of which, prior to their export, in accordance with the legislation of the Russian Federation, benefits were provided for the payment of customs duties and taxes. In this case, along with the amounts of customs duties and taxes payable upon partial exemption, the amounts of import customs duties and taxes, in respect of which benefits were granted prior to the export of goods for processing, are subject to payment.

Temporary importation - a customs regime under which foreign goods are used for a certain period (period of temporary importation) in the customs territory of the Russian Federation with full or partial conditional exemption from customs duties and taxes and without the application of prohibitions and restrictions of an economic nature to these goods, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Temporary import is allowed provided that the goods can be identified by the customs authority during their re-export (re-export), except for cases when, in accordance with international treaties of the Russian Federation, it is allowed to replace temporarily imported goods with goods of the same type.

The customs authority has the right to demand from the person declaring the customs regime of temporary import, the provision of guarantees for the proper fulfillment of the obligations established by the Customs Code, including the submission of an obligation to re-export temporarily imported goods.

Under the customs regime of temporary import may be placed foreign goods previously placed under other customs regimes, subject to the requirements and conditions stipulated by the present Code.

Temporarily imported goods can be used by a person who has received a temporary import permit.

With the permission of the customs authority, it is allowed to transfer temporarily imported goods for use to another person who can act as a declarant. The transfer of temporarily imported goods to another person is permitted by the customs authority, if this person assumes an obligation to the customs authorities to comply with the conditions of the customs regime of temporary importation. In this case, the person who initially received a permit for temporary import must pay customs duties and taxes for the period when this person used the goods in accordance with the customs regime of temporary import, if the goods are subject to partial conditional exemption from customs duties and taxes. If compliance with the customs regime of temporary importation is guaranteed, the person to whom the temporarily imported goods are transferred must draw up the relevant documents in his name. The specified person enjoys the rights and fulfills the obligations established by the Customs Code for a person who has received a permit for temporary import from the date the customs authority issues a permit for the transfer of temporarily imported goods.

Temporarily imported goods must remain unchanged, with the exception of changes due to natural wear and tear or natural wastage under normal conditions of transportation (transportation), storage and use (operation). With temporarily imported goods, it is allowed to perform operations necessary to ensure their safety, including repairs (with the exception of major repairs and modernization), maintenance and other operations necessary to preserve the consumer properties of the goods and maintain the goods in the condition in which they were on the day of their premises under the customs regime of temporary importation.

The disposal of temporarily imported goods in other ways is not allowed.

The transfer of goods to another person does not suspend or extend the period of temporary admission.

List of categories of goods temporarily imported from full conditional release from payment of customs duties, taxes, as well as the conditions for such exemption, including the deadlines for temporary importation, are determined by the Government of the Russian Federation.

Full conditional exemption from customs duties and taxes is allowed if the temporary importation of goods does not cause significant economic damage to the Russian Federation, in particular, in the case of:

- temporary importation of containers, pallets, other types of reusable containers and packages;

- if the temporary importation of goods is carried out within the framework of the development of foreign trade relations, international relations in the field of science, culture, cinematography, sports and tourism;

- if the purpose of temporary importation is to provide international assistance.

With regard to other categories of goods, as well as in case of non-compliance with the conditions of full conditional exemption from customs duties and taxes, partial conditional release from paying customs duties and taxes. In case of partial conditional exemption from customs duties and taxes, for each full and incomplete calendar month of the presence of goods in the customs territory of the Russian Federation, 3% of the amount of customs duties and taxes that would be payable if the goods were released for free circulation is paid.

In case of partial conditional exemption from customs duties and taxes, the amounts of customs duties and taxes are paid when goods are placed under the customs regime of temporary import or periodically at the choice of the person who has received permission for temporary import. The frequency of payment of the amounts of customs duties and taxes is determined by the person who has received permission for temporary import, with the consent of the customs authority. At the same time, the specific deadlines for paying the amounts of customs duties and taxes are determined on the basis that the payment of these amounts must be made before the start of the corresponding period.

The total amount of customs duties and taxes levied on temporary importation with partial conditional exemption from customs duties and taxes must not exceed the amount of customs duties and taxes that would be payable if, on the day of placement under the customs regime of temporary importation, the goods would be released for free circulation, excluding penalties for late payment of customs duties, taxes and interest that may be charged.

If the amount of customs duties and taxes paid under partial conditional exemption from customs duties and taxes becomes equal to the amount that would be payable if the goods were released for free circulation on the day of placement under the customs regime of temporary importation, the goods shall be considered released for free circulation. circulation, provided that the economic restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities are not applied to the goods, or the restrictions that were applied on the day the goods were placed under the customs regime of temporary import have been cancelled.

When temporarily imported goods are re-exported or placed under other customs regimes, the amounts of customs duties and taxes paid under partial conditional exemption from customs duties and taxes shall not be refunded.

Responsibility for payment of customs duties and taxes shall be borne by the person who has received permission for temporary importation.

Temporary import period goods is two years. For certain types of goods, the Government of the Russian Federation may establish shorter or longer deadlines for temporary importation. With regard to goods related to the main production assets (means), provided that such goods are not the property of Russian persons using them in the customs territory of the Russian Federation, temporary import is allowed using partial exemption from customs duties and taxes for 34 months. The period of temporary importation of goods is established by the customs authority based on the application of the person who applied for a permit for temporary importation, taking into account the purpose and circumstances of such importation.

At a reasoned request of the person who received a temporary import permit, and in the absence of violations of the requirements and conditions provided for by the Customs Code, the established period for the temporary import of goods is extended by decision of the customs authority within the above limits.

Not later than the day of expiration of the period of temporary importation of goods established by the customs authority, the goods must be exported from the customs territory of the Russian Federation or declared for a different customs regime in accordance with the Labor Code.

The customs regime of temporary import can be completed release of goods for free circulation. Upon completion of the customs regime of temporary importation by the release of goods for free circulation, the customs value and quantity of goods are determined on the day the goods are placed under the customs regime of temporary importation, and the rates of customs duties, VAT and excises - on the day the goods are released for free circulation. The declarant has the right to indicate a decrease in the customs value of goods and (or) a decrease in their quantity, which occurred as a result of their natural wear and tear or natural wastage under normal conditions of transportation (transportation), storage and use (operation), as well as due to an accident or force majeure. Correction of the customs value of goods and (or) their quantity can be made if the declarant submits reliable and documented information to the customs authority.

When determining the amounts of customs duties and taxes payable upon release of goods for free circulation, offset amounts of customs payments paid in case of partial exemption from customs duties and taxes.

When goods are released for free circulation, in respect of which a partial conditional exemption from customs duties and taxes was applied, for the period when such exemption was applied, interest on the amounts of customs duties and taxes that would be payable if in respect of these amounts an installment plan was granted from the date of application of partial exemption from customs duties and taxes.

Operation of the customs regime of temporary importation suspended:

- in case of seizure of temporarily imported goods or their seizure in accordance with the legislation of the Russian Federation;

- when temporarily imported goods are placed in a customs warehouse;

- at the request of a person who has received a temporary import permit, when placing temporarily imported goods, in respect of which partial exemption from customs duties and taxes was applied, under other customs regimes that do not provide for the release of goods for free circulation.

After the expiration of the suspension period, the customs regime of temporary importation is resumed.

When the customs regime of temporary importation is resumed, interest for the period of suspension of the customs regime of temporary importation shall not be accrued or paid.

bonded warehouse - a customs regime under which goods imported into the customs territory of the Russian Federation are stored under customs control without payment of customs duties, taxes and without the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and goods intended for export, stored under customs control under the conditions provided for in paragraph 5 of Ch. 19 TK.

customs warehouses are specially allocated and equipped for these purposes premises and (or) open areas that meet the requirements established by the Labor Code.

Goods placed under the customs regime of a customs warehouse are stored in customs warehouses, with the exception of goods that, due to their size, cannot be placed in a customs warehouse located in reasonable proximity, if there is a written permission from the customs authority.

Customs warehouses are a zone of customs control.

Goods can be placed in any customs warehouse, subject to the restrictions stipulated by the Customs Code.

Any goods may be placed under the customs regime of a customs warehouse, with the exception of goods prohibited by the legislation of the Russian Federation, respectively, for import into the Russian Federation and export from the Russian Federation, other goods to which restrictions are applied, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, the list which may be determined by the Government of the Russian Federation, as well as goods whose shelf life on the day of their application for the customs regime of a bonded warehouse is less than 180 days.

The list of goods that are not subject to placement under the customs regime of a customs warehouse, to which restrictions are applied, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, was approved by order of the Government of the Russian Federation dated November 26.11.2003, 1712 No. 46-r.[XNUMX]

Goods that may cause harm to other goods or require special storage conditions must be stored in customs warehouses or in separate premises of a customs warehouse specially adapted for the storage of such goods, in compliance with the mandatory requirements established in accordance with the legislation of the Russian Federation on technical regulation.

Goods previously placed under other customs regimes may be placed under the customs regime of a customs warehouse. Foreign goods may be placed in the customs warehouse in the cases provided for by the Labor Code in order to suspend the operation of customs regimes that do not provide for the release of goods for free circulation.

It is allowed to place a customs warehouse under the customs regime without actually placing in a customs warehouse goods that, due to their size, cannot be placed in a customs warehouse located in reasonable proximity, if there is a written permission from the customs authority. In this case, the person who declared the customs regime of the customs warehouse is obliged to provide the customs authority with security for the payment of customs duties that would be payable in the event of the release of goods for free circulation, as well as comply with all other requirements and conditions provided for by this Code. At the same time, it is not allowed to transfer goods for use and disposal to other persons in any way, including their alienation, during the period of their being under the customs regime of a customs warehouse.

Goods can be stored in a customs warehouse for three years.

Goods with a limited shelf life and (or) sale must be declared under a customs regime other than the customs regime of a customs warehouse, and exported from the customs warehouse no later than 180 days before the expiration of the specified limited period, with the exception of goods subject to quick deterioration, in relation to which the specified period may be reduced by the customs authority in the manner established by the Federal Customs Service of Russia.

The period of storage of goods is determined by the person placing the goods in the customs warehouse in the customs declaration.

At a reasoned request of the person who placed the goods in the customs warehouse, the customs authority extends the period of storage of goods within the time limits provided for in Art. 218 TK.

Persons having authority in relation to goods and their representatives have the right to perform with goods in a customs warehouse the usual operations necessary to ensure the safety of goods in an unchanged state, inspect and measure goods, move them within the customs warehouse, provided that these operations will not entail a change in the condition of the goods, violation of their packaging and (or) changes in the imposed means of identification.

Other operations, including taking samples and samples of goods, simple assembly operations, as well as operations necessary to prepare goods for sale and transportation, including splitting lots, forming shipments, sorting, packaging, repacking, labeling, operations necessary to improve commodity qualities, may be carried out by persons having authority in relation to goods and their representatives with the permission of the customs authority. The customs authority has the right to refuse to issue a permit to carry out these operations only if their implementation will entail the loss of goods or a change in their essential properties.

With regard to samples and samples of foreign goods, import customs duties and taxes are subject to payment, as if the said goods were released for free circulation, except for the case when a sample of goods is returned to the customs warehouse within one month.

Alienation of goods located in a customs warehouse, transfer in respect of their rights of possession, use or disposal is allowed, subject to prior notification of the customs authority in writing. At the same time, the person who has acquired property rights to the goods shall provide the customs authority with an obligation in writing to further comply with the requirements and conditions established by the Customs Code in relation to these goods. From the day following the date of receipt by the customs authority of the said obligation, the person who has acquired property rights to the goods enjoys the rights and bears the obligations established by the Customs Code in relation to the person who placed the goods in the customs warehouse.

With the permission of the customs authority in writing, it is allowed to transfer goods from one customs warehouse to another customs warehouse before the expiration of the established time limits. At the same time, the period of storage of goods in a customs warehouse is not interrupted or suspended.

When foreign goods, previously placed under other customs regimes and intended for export from the customs territory of the Russian Federation, are placed in a customs warehouse, no import customs duties and taxes shall be paid in respect of the said goods, or the amounts of said customs duties and taxes paid shall be returned by the customs authorities, if such exemptions or a refund is provided for when the goods are actually exported from the customs territory of the Russian Federation. If goods are not exported from the customs territory of the Russian Federation, the amounts of import customs duties and taxes in respect of which an exemption from their payment was granted or the said amounts were refunded, as well as interest on them. The calculation of payable amounts of import customs duties, taxes, as well as interest on them is carried out on the basis of the rules for the expiration of the previous customs regime and in accordance with the conditions for placement under the newly elected customs regime, determined by the declarant for the use of goods in the customs territory of the Russian Federation.

When Russian goods intended for export from the customs territory of the Russian Federation are placed in a customs warehouse in accordance with the customs regime for export, exemption from payment, reimbursement or refund of internal taxes is provided, if such exemption, reimbursement or refund is provided for when the said goods are actually exported from the customs territory Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees. If the actual export of such goods is not carried out within six months from the date of placement in the customs warehouse, the indicated amounts are charged with accrual of interest on them at the refinancing rates of the Central Bank of the Russian Federation that were in force during the period of storage of goods in the customs warehouse, in the manner prescribed by the Labor Code for the collection of customs payments.

Goods that have become unusable, spoiled or damaged as a result of an accident or force majeure during the period of their storage in a customs warehouse are subject to placement under a certain customs regime, as if they were imported into the customs territory of the Russian Federation in an unusable, spoiled or damaged condition.

The State Customs Committee of Russia approved the Methodological Recommendations on the Application of Methods for Determining the Customs Value in the Release of Goods that have become unusable, damaged or damaged as a result of an accident or force majeure during their temporary storage or stay in a customs warehouse (see letter of the State Customs Committee of Russia dated October 02.10.2003, 01 No. 06-37590/XNUMX).

If for the purposes of calculating customs duties and taxes in accordance with the Customs Code, the customs value of goods and (or) their quantity after storage of goods in a customs warehouse are used, when goods are released for free circulation, the customs value of goods and (or) their quantity is determined on the day of release of goods for free circulation.

Not later than the day of expiration of the period of storage of goods in a customs warehouse, goods must be declared for a different customs regime in compliance with the requirements and conditions established by this Code. The disposal of these goods after the expiration of this period is carried out in accordance with Sec. 41 TK.

Any person who can act as a declarant is entitled to perform the customs operations necessary to complete the customs regime of a bonded warehouse in accordance with this Code.

When goods previously placed under the customs regime of temporary import are released from the customs warehouse for the purpose of their further use in the customs territory of the Russian Federation in accordance with this regime, the period of temporary import of goods is resumed. When the said goods are released for free circulation, the amounts of customs duties and taxes payable shall be calculated in accordance with the rules of the customs regime of temporary importation.

With regard to goods stored in a customs warehouse, the customs regime of destruction may be declared by the owner of the customs warehouse.

Customs warehouses can be open or closed (types of customs warehouses). Customs warehouses are open warehouses if they are available for storage of any goods and use by any persons.

Customs warehouses are warehouses of a closed type if they are intended for the storage of goods of the owner of the customs warehouse.

The Government of the Russian Federation has the right to determine the types of goods that can be stored in a closed customs warehouse.

Customs warehouses of open and closed types can be used to store certain types of goods that require special storage conditions or that can cause harm to other goods (specialized customs warehouses).

Premises and (or) areas intended for use as a customs warehouse must be arranged and equipped in such a way as to ensure the safety of goods, exclude access to them by unauthorized persons (persons who are not employees of the warehouse, do not have authority in relation to goods or do not who are representatives of persons having such powers), as well as to ensure the possibility of carrying out customs control in relation to these goods. The location of customs warehouses is determined taking into account the interests of trade organizations and other interested parties.

The Federal Customs Service of Russia establishes mandatory requirements for the arrangement, equipment and location of premises and (or) open areas intended for use as a customs warehouse. Mandatory requirements for the arrangement, equipment and location of premises and (or) open areas intended for use as a customs warehouse are approved by order of the State Customs Committee of Russia dated February 25.02.2004, 236 No. 47.[XNUMX]

Customs warehouse owner may be a Russian legal entity included in the Register of Owners of Customs Warehouses. The regulation on the inclusion of legal entities in the Register of owners of customs warehouses and the procedure for its maintenance was approved by order of the State Customs Committee of Russia dated 03.09.2003 No. 960.[48]

The owner of a customs warehouse shall store goods under customs control in the cases and under the conditions established by the Customs Code. The relations of the owner of a customs warehouse with persons placing goods for storage in a customs warehouse are built on a contractual basis. The refusal of the owner of an open customs warehouse to conclude a contract if it is possible to store goods is not allowed.

Customs authorities may be owners of customs warehouses without being included in the Register of Customs Warehouse Owners. The Federal Customs Service of Russia is obliged to ensure regular, at least once every six months, publication in its official publications of lists of customs warehouses owned by the customs authorities, as well as changes made to this list.

The conditions for inclusion in the Register of Owners of Customs Warehouses are:

1) possession (ownership or economic management or lease) of premises and (or) open areas suitable for use as a customs warehouse and meeting the established requirements;

2) ensuring the payment of customs payments;

3) the presence of an insurance contract for the risk of its civil liability, which may occur as a result of damage to the goods of other persons in storage, or violation of other conditions of the storage agreement with other persons. The sum insured, within which the insurer undertakes, upon the occurrence of each insured event, to compensate for damage to persons whose property interests it has been caused, is determined at the rate of 3500 rubles. for 1 sq. m of usable area, if an open area is used as a customs warehouse, or 1000 rubles. for 1 cu. m of useful volume, if the premises are used as a customs warehouse, but cannot be less than 2 million rubles.

If the premises and (or) outdoor areas are owned on the basis of a lease agreement, such an agreement must be concluded for a period of at least three years on the date of filing an application for inclusion in the Register of Customs Warehouse Owners.

Inclusion in the Register of Owners of Customs Warehouses is made on the basis of an application from a person who meets the conditions established by this Code.

An application for inclusion in the Register of Owners of Customs Warehouses must include:

1) applying to the customs authority with a request to be included in the Register of owners of customs warehouses;

2) information about the name, legal form, location, open bank accounts, as well as the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

3) information about the type of customs warehouse (for a warehouse of a closed type, also a rationale for the need and expediency of choosing a warehouse of this type);

4) information about the premises and (or) open areas owned by the applicant and intended for use as a customs warehouse, about their location, arrangement, equipment and material and technical equipment;

5) information about the security of payment of customs payments in accordance with Art. 339 TK (2,5 million rubles and an additional 1000 rubles per 1 sq. m of usable area, if an open area is used as a warehouse, or 300 rubles per 1 cubic meter of usable space, if a room is used as a warehouse, for owners of temporary storage warehouses and open customs warehouses, RUB 2,5 million for owners of temporary storage warehouses and closed customs warehouses);

6) information about the contract (contracts) of insurance of the risk of civil liability of the applicant.

The application for inclusion in the Register of Owners of Customs Warehouses shall be accompanied by the following documents confirming the declared information:

- constituent documents and a document confirming the fact of making an entry about a legal entity in the Unified State Register of Legal Entities;

- certificate of state registration of a legal entity;

- certificate of the applicant's registration with the tax authority;

- documents confirming the right to own premises and (or) open areas intended for use as a customs warehouse;

- plans and drawings of premises and (or) open areas intended for use as a customs warehouse;

- documents confirming the amount of the fully formed authorized (share) capital, authorized fund or share contributions of the applicant;

- documents confirming the security of payment of customs duties;

- confirmations from banks about accounts opened with them;

- insurance policy.

A separate application shall be submitted for each territorially isolated premises and (or) each territorially isolated open area intended for use as a customs warehouse.

The inclusion of the owner of a customs warehouse in the Register of Owners of Customs Warehouses is carried out for each territorially separate premises and (or) each territorially separate open area, which are used as a customs warehouse. For each territorially isolated premises and (or) each territorially isolated open area, a separate evidence on inclusion in the Register of Owners of Customs Warehouses.

The certificate of inclusion in the Register of Owners of Customs Warehouses contains:

1) the name of the owner of the customs warehouse, an indication of its legal form and location;

2) information on the right to own premises and (or) open areas used as a customs warehouse;

3) information on the amount and form of security for the payment of customs payments;

4) indication of the type of customs warehouse;

5) indication of the location of the customs warehouse. The certificate of inclusion in the Register of Owners of Customs Warehouses is valid for five years.

Customs warehouse owner must:

1) comply with the conditions and requirements established by the Labor Code regarding the storage of goods in a customs warehouse;

2) keep records of stored goods and submit reports to the customs authorities on the storage of such goods;

3) ensure the safety of goods in the customs warehouse;

4) ensure the impossibility of access of unauthorized persons to the stored goods without the permission of the customs authority;

5) pay customs duties and taxes in respect of goods stored in a customs warehouse in case of their loss or release without the permission of the customs authority, and if the owner of the customs warehouse has received permission for internal customs transit, then pay import customs duties and taxes in accordance with the Labor Code when transferring goods to another person without the permission of the customs authority.

The owner of a customs warehouse is not responsible for paying customs duties and taxes only if the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal storage conditions.

The certificate of inclusion in the Register of Owners of Customs Warehouses may be revoked by the customs authority in the following cases:

1) non-compliance by the owner of the customs warehouse with at least one of the conditions for inclusion in the Register of owners of customs warehouses;

2) non-compliance by the owner of the customs warehouse with the obligation to pay customs duties and taxes in the cases provided for by this Code;

3) repeated bringing of the owner of the customs warehouse to administrative responsibility for committing administrative offenses in the field of customs, provided for in Art. 16.1, 16.9, 16.11, 16.13, 16.14, 16.15 and part 3 of Art. 16.23 Administrative Code.

In case of revocation of the certificate of inclusion in the Register of Owners of Customs Warehouses or exclusion of the owner of a customs warehouse from the Register of Owners of Customs Warehouses for other reasons, the goods stored in a customs warehouse shall be placed at his expense in another customs warehouse within two months from the day following the day exceptions. The owner of the customs warehouse is obliged to notify the persons who placed the goods in the customs warehouse within three days from the date of his exclusion from the Register of Owners of Customs Warehouses. From the day following the day of exclusion of the owner of the customs warehouse from the Register of Owners of Customs Warehouses, the placement of goods in the customs warehouse is not allowed.

Customs warehouses of customs authorities are open type warehouses and must meet the requirements of the Labor Code.

When goods are stored in customs warehouses, the relationship between customs authorities and persons placing goods in customs warehouses is carried out in accordance with the Labor Code and the Civil Code. The requirements of the civil legislation of the Russian Federation established for a public contract shall apply to an agreement concluded by a customs authority with a person placing goods in a customs warehouse. The refusal of the customs authority to conclude a contract if it is possible to store the goods is not allowed.

Acceptance of goods for storage by the customs authority is certified by the issuance of a receipt to the person who placed the goods in the customs warehouse in the form determined by the Federal Customs Service of Russia.

The rights, duties and responsibilities of customs authorities in connection with the storage of goods in customs warehouses by these authorities arise from the nature of obligations in accordance with the general provisions on storage provided for by the civil legislation of the Russian Federation, taking into account the provisions established by this Code.

The customs authority is responsible for paying customs duties and taxes in case of loss of goods stored in a customs warehouse, except for the case when the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal storage conditions.

For the storage of goods in the customs warehouse of the customs authority, customs fees for the storage of goods are collected.

Free customs zone - a customs regime under which foreign goods are placed and used within the territory of a special economic zone without paying customs duties and VAT, as well as without applying economic prohibitions and restrictions to these goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, and Russian goods are placed and used under the conditions applicable to export in accordance with the customs regime for export with payment of excise duty and without payment of export customs duties.

The customs regime of a free customs zone (free warehouse) is established in accordance with the legislation of the Russian Federation, which regulates legal relations for the establishment and application of the customs regime of a free customs zone (free warehouse).

Legal relations for the establishment and application of the customs regime of a free customs zone (free warehouse) are regulated by Ch. 12 of the Labor Code of 1993 The specified chapter of the Labor Code of 1993 becomes invalid from the date of entry into force of the federal law regulating legal relations on the establishment and application of the customs regime of a free customs zone (free warehouse).

A free customs zone, as a territory where the customs regime of a free customs zone operates, is created by decision of the Government of the Russian Federation.

The procedure for considering an application for the creation of a free customs zone is determined by the federal executive body responsible for legal regulation in the area of ​​customs affairs.

An application for the creation of a free customs zone should include a feasibility study on the need to create such a zone, plans and programs for its development.

The Government of the Russian Federation has the right to cancel the decision to create a free customs zone if its functioning does not comply with the requirements of the Labor Code or the requirements of legislative acts of the Russian Federation on such a zone. If this decision is cancelled, the free customs zone must be liquidated within six months.

In free customs zones and free warehouses, it is allowed to perform production and other commercial operations with goods, excluding their retail sale, subject to the provisions of the Labor Code.

In order to ensure compliance with the legislation of the Russian Federation and based on the nature of the goods, certain prohibitions and restrictions may be established for operations with goods in free customs zones and free warehouses. Such prohibitions and restrictions in relation to free customs zones are established by the Government of the Russian Federation, and in relation to free warehouses - by the federal executive body in charge of legal regulation in the field of customs.

The customs authorities of the Russian Federation may prohibit certain persons from carrying out transactions with goods in free customs zones and free warehouses if these persons do not comply with the provisions of the Labor Code and other acts of the legislation of the Russian Federation, or deny such persons access to free customs zones and free warehouses.

The Government of the Russian Federation and the federal executive body exercising normative legal regulation in the field of customs affairs, within their competence, have the right to restrict or prohibit the importation of certain categories of goods into free customs zones or their placement in free warehouses.

Goods can be kept in free customs zones and free warehouses without time limits.

If there are sufficient grounds, the customs authorities of the Russian Federation are entitled to exercise customs control over goods located in free customs zones and free warehouses.

Customs clearance of goods imported into free customs zones and placed in free warehouses, as well as exported from free customs zones and free warehouses, may be carried out in a simplified manner, determined by the federal executive body responsible for legal regulation in the field of customs affairs.

The erection of buildings, structures and structures in the free customs zone is allowed upon agreement with the customs authority.

Persons carrying out transactions with goods in free customs zones and owners of free warehouses keep records of imported, exported, stored, manufactured, processed, acquired and sold goods and submit reports to the customs authorities on these goods in the manner determined by the federal executive body exercising regulatory -legal regulation in the field of customs. Any changes that occur with goods within the free customs zones and free warehouses must be reflected in the accounting documents.

When importing foreign and Russian goods into free customs zones or placing them in free warehouses, customs duties are not levied and economic policy measures are not applied.

When goods are imported from the territory of free customs zones and from free warehouses to the rest of the customs territory of the Russian Federation and when goods are exported from the territory of free customs zones and from free warehouses outside the Russian Federation, customs duties, taxes are levied, and economic policy measures are applied depending on the origin goods.

At the request of an interested person, the customs authorities of the Russian Federation certify the origin of goods with a certificate in the manner determined by the federal executive body in charge of legal regulation in the field of customs.

In the absence of a certificate, the goods are considered as Russian for the purpose of collecting export customs duties, taxes and applying economic policy measures upon export, and as foreign for other purposes.

When importing goods intended for export outside the Russian Federation in accordance with the customs regime of export into free customs zones or when placing them in free warehouses, such goods are exempt from customs duties and taxes, or the amounts paid are refunded if such exemption or refund is provided for in the actual export of goods. The actual export of such goods must be carried out no later than six months from the date of the return of customs duties, taxes or exemption from them.

When goods subject to export outside the Russian Federation are returned from the territory of free customs zones and from free warehouses to the rest of the customs territory of the Russian Federation, or if the actual export is not carried out within the established time limits, customs duties, taxes, as well as interest on them at the rates established Central Bank of the Russian Federation on loans provided by this bank.

Responsibility for payment of customs duties shall be borne by the person who brought the goods into the free customs zone or placed them in a free warehouse.

Goods are placed by residents of a special economic zone under the customs regime of a free customs zone for the purpose of their industrial and production activities or technical and innovative activities.

Resident of a special economic zone recognized as an individual entrepreneur or commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within which the special economic zone is located, and which have entered into an agreement on the conduct of industrial and production activities or technical and innovative activities in the manner and on the terms provided for by Federal Law No. 22.07.2005-FZ of July 116, 49 "On Special Economic Zones in the Russian Federation"[XNUMX] with the management bodies of special economic zones.

In accordance with Art. 50 of the Civil Code, legal entities can be organizations that pursue profit as the main goal of their activities (commercial organizations) or do not have profit making as such a goal and do not distribute the profit received among the participants (Non-profit organizations). Legal entities that are commercial organizations can be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises.

An individual entrepreneur or a commercial organization is recognized as a resident of a special economic zone from the date of making an appropriate entry in the register of residents of a special economic zone. The governing bodies of special economic zones make an entry in the register of residents of the special economic zone about the registration of the specified person within three days from the date of signing an agreement with him on the conduct of industrial production or technical innovation activities. The governing bodies of special economic zones shall issue to a resident of a special economic zone a certificate certifying the registration of a person as a resident of a special economic zone. The form of the certificate is approved by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones. The management bodies of special economic zones shall report information on the registration of a person as a resident of a special economic zone to the tax authority and the customs authority within a day following the day of registration.

The following are placed under the customs regime of the free customs zone:

1) goods imported into the customs territory of the Russian Federation from the territories of foreign states;

2) goods imported into the territory of the special economic zone from the rest of the customs territory of the Russian Federation;

3) goods located in the territory of the special economic zone and purchased from persons who are not residents of the special economic zone.

Goods may be located in the territory of the special economic zone in accordance with the customs regime of the free customs zone during the entire period of existence of the special economic zone, except for cases when the customs regime of the free customs zone is terminated.

With goods placed under the customs regime of the free customs zone, it is allowed to perform any operations if such operations comply with the terms of the agreement on the conduct of industrial and production activities or the agreement on the conduct of technical and innovative activities. When deciding on the creation of a special economic zone, the Government of the Russian Federation has the right to establish a list of prohibited operations performed with goods placed under the customs regime of a free customs zone.

Import of goods into the territory of the special economic zone and export from its territory are carried out with the permission of the customs authorities. The territory of the special economic zone is a zone of customs control.

The customs authorities carry out the identification of goods imported into the territory of the special economic zone, in the manner established by the federal executive body authorized to carry out the functions of legal regulation in the field of customs.

For these purposes, the customs authorities have the right to require documents confirming the status of goods for customs purposes when they are imported into the territory of the special economic zone, used in this territory, as well as when they are exported from the territory of the special economic zone.

Foreign goods imported into the territory of a special economic zone and which cannot be placed under the customs regime of a free customs zone in accordance with the provisions of Part 1 of Art. 37 of the Federal Law "On Special Economic Zones in the Russian Federation", are subject to placement under other customs regimes in accordance with the requirements of the customs legislation of the Russian Federation. Customs clearance of such goods is carried out outside the territory of the special economic zone before they are imported into the territory of the special economic zone.

The federal executive body authorized to carry out the functions of legal regulation in the field of customs shall establish:

- requirements for arrangement, construction and planning of the special economic zone;

- conditions for access to the territory of the special economic zone to ensure the effectiveness of customs control.

Residents of the special economic zone submit to the customs authority in writing information about the goods intended to be imported into the territory of the special economic zone in accordance with the customs regime of the free customs zone, about the operations performed with them and about the goods manufactured as a result of such operations, no later than than 15 days before the beginning of each calendar year, and in respect of the first batch of goods imported into the territory of the special economic zone - no later than 15 days before the submission of the customs declaration.

Within a calendar year, but not more than once a quarter, a resident of a special economic zone has the right to change and (or) supplement information on the range and quantity of goods imported into the territory of the special economic zone and operations performed with them, by notifying the specified information to the customs authority no later than 15 days before the submission of the customs declaration.

The specified information is subject to agreement with the management bodies of special economic zones for compliance with the range of goods, their quantity and operations performed with them with the terms of the agreement on the conduct of industrial and production activities or the agreement on the conduct of technical and innovative activities.

Goods not specified in the application of a resident of a special economic zone are not subject to placement under the customs regime of a free customs zone.

Persons carrying out activities in the territory of the special economic zone (residents of the special economic zone and non-residents of the special economic zone), required:

- keep records of imported, exported, stored, manufactured, processed, purchased and sold goods in the territory of the special economic zone;

- submit reports to the customs authorities in respect of these goods.

Any changes that occur to goods within a special economic zone must be reflected in accounting documents. The form of accounting and reporting, as well as the procedure and terms for reporting to the customs authorities, are established by the federal executive body authorized to carry out the functions of legal regulation in the field of customs, in agreement with the federal executive body authorized to carry out the functions of developing state policy and regulatory - legal regulation in the field of taxes and fees (Ministry of Finance of Russia).

When residents of the special economic zone place under the customs regime of the free customs zone foreign goods imported into the territory of the special economic zone from the rest of the customs territory of the Russian Federation or purchased from persons who are not residents of the special economic zone, the amounts of import customs duties and VAT are returned by the customs authorities, if exemption from payment of import customs duties and VAT or their return is provided for when goods are actually exported from the customs territory of the Russian Federation in accordance with the customs legislation of the Russian Federation.

When exporting goods placed under the customs regime of a free customs zone outside the territory of a special economic zone (with the exception of the movement of goods to another special economic zone for the purpose of their use in accordance with the customs regime of a free customs zone) or when transferring these goods to a non-resident of a special economic zone, the use of customs regime of a free customs zone should be terminated in accordance with the customs legislation of the Russian Federation and taking into account the specifics established by the Federal Law "On Special Economic Zones in the Russian Federation".

When released for free circulation to the rest of the customs territory of the Russian Federation of foreign goods placed under the customs regime of a free customs zone (including products of their processing, if the goods were subjected to operations not prohibited in the special economic zone, their waste or residues) or their alienation in favor of persons who are not residents of a special economic zone, customs authorities in accordance with the customs legislation of the Russian Federation collect customs duties, VAT and excises at tax rates in force on the date of acceptance of the customs declaration by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or their alienation in benefit of persons who are not residents of the special economic zone. At the same time, excises are payable upon release for free circulation of processed products, if the products of processing are goods made from foreign goods and (or) Russian goods that are not excisable goods when they are placed under the customs regime of a free customs zone.

For the purposes of calculating customs duties, the rates of customs duties established for foreign goods imported into the territory of a special economic zone or the rates of customs duties established for goods manufactured in the territory of a special economic zone as a result of non-prohibited operations are applied, at the choice of the payer. The payer shall indicate the system of calculation of the rates of customs duties chosen by him in the information provided.

The system for calculating the rates of customs duties may be changed by the payer during a calendar year.

For the purposes of calculating customs duties, the customs value and quantity of foreign goods, including those subjected to operations not prohibited in the special economic zone, are determined on the day they are placed under the customs regime of the free customs zone, excluding the value and quantity added when performing operations not prohibited, including excluding the cost and quantity of Russian goods.

For the purposes of calculating VAT and excises, the customs value and quantity of goods, including those subjected to operations not prohibited in the special economic zone, are determined on the day the customs declaration is accepted by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or alienation them in favor of persons who are not residents of the special economic zone. Declaration of goods is carried out in accordance with the rules of Ch. 14 TK.

To determine the customs value of goods in these cases, the general procedure for determining the customs value of goods imported into the customs territory of the Russian Federation is applied, taking into account the following features:

1) when determining the customs value according to the method of determining the value of a transaction with imported goods, the customs value is the value of the transaction, i.e. the price actually paid or payable for goods when they are sold by a person who is a resident of a special economic zone to a person who is not a resident of a special economic zone economic zone;

2) for the purposes of determining the customs value, the date of crossing the customs border of the goods being valued shall be the day of acceptance of the customs declaration by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or their alienation in favor of persons who are not residents of the special economic zone;

3) the place of arrival of goods to the customs territory of the Russian Federation is defined as the place of export from the territory of the special economic zone or as the territory of the special economic zone when goods are sold to a non-resident of the special economic zone without the goods being exported from the territory of the special economic zone.

When exporting Russian goods placed under the customs regime of a free customs zone from the territory of the special economic zone to the rest of the customs territory of the Russian Federation, as well as when alienating them in favor of persons who are not residents of the special economic zone, the customs authorities levy VAT and excises at tax rates effective on the date of acceptance of the customs declaration by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or their alienation in favor of persons who are not residents of the special economic zone. At the same time, excises are payable in respect of processed products, if the products of processing are goods made from Russian goods that are not excisable goods when they are placed under the customs regime of a free customs zone.

Customs clearance of Russian goods is carried out in accordance with the rules established in accordance with the customs legislation of the Russian Federation for the customs clearance of foreign goods when they are released for free circulation in the customs territory of the Russian Federation.

For the purposes of calculating VAT and excises, the value and quantity of Russian goods, including those subjected to operations not prohibited in the special economic zone, are determined on the day the customs declaration is accepted by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or alienation them in favor of persons who are not residents of the special economic zone. The cost of these goods for the purpose of calculating VAT is determined in accordance with the Tax Code, taking into account excises (for excisable goods) and excluding VAT, and for excises - without including excises.

VAT and excises are not payable in case of transfer of Russian goods to another special economic zone in accordance with the customs regime of the free customs zone. Transportation of goods between special economic zones is carried out according to the rules provided for by the customs procedure for internal customs transit in respect of foreign goods in accordance with the Customs Code. When exporting foreign goods and Russian goods placed under the customs regime of a free customs zone from the territory of a special economic zone outside the customs territory of the Russian Federation, import customs duties and taxes are not levied, and export customs duties are payable in accordance with the customs regime of export, with the exception of foreign goods imported into the territory of a special economic zone from the territory of a foreign state and exported outside the customs territory of the Russian Federation in an unchanged state, without taking into account changes in the state of goods due to natural wear and tear under normal conditions of transportation and storage.

Attrition rates - the maximum amounts of losses of inventory items established by regulatory legal acts, within which the taxpayer has the right to deduct losses for the purposes of determining the tax base. Losses in excess of the norms of natural loss are expenses that are not taken into account for tax purposes. Prior to the entry into force of such a regulatory legal act, a situation of uncertainty persisted in the Russian Federation: there were numerous departmental acts establishing the norms of attrition that organizations were entitled to use for accounting purposes, but these norms could not be used for the purposes of determining the tax base for tax for the profits of organizations. Decree of the Government of the Russian Federation of November 12.11.2002, 814 No. 50 "On the procedure for approving the norms of natural wastage during storage and transportation of inventory items" [2002] established that the norms of natural wastage used to determine the permissible amount of irretrievable losses from shortages and (or) damage inventory items are developed by sectoral ministries and departments, taking into account the technological conditions for their storage and transportation, climatic and seasonal factors affecting their natural loss, and are subject to revision as necessary, but at least once every five years. Thus, taxpayers who accounted for the relevant losses in accordance with accounting standards and industry-specific attrition rates were entitled to deduct such expenses based on the results of XNUMX within the limits established by the regulations of the sectoral ministries and departments.

Customs clearance of goods is carried out in accordance with the rules established in accordance with the customs legislation of the Russian Federation for the customs clearance of goods when they are exported in accordance with the customs regime of export.

Goods placed under the customs regime of a free customs zone may be destroyed on the territory of a special economic zone if these goods lose their commercial value under the control (with permission) of the customs authority or alienated in favor of another resident of the special economic zone, reflecting the fact of their destruction or alienation in reporting to the customs authority.

Upon termination of the existence of a special economic zone, goods located on its territory and placed under the customs regime of a free customs zone shall be subject to transfer to another special economic zone in accordance with the customs regime of a free customs zone or placement under another customs regime within three months from the date of termination of the existence of a special economic zone.

During this period, the specified goods for customs purposes are considered as being in temporary storage.

If a person who had the status of a resident of a special economic zone did not move the goods placed under the customs regime of a free customs zone to another special economic zone or did not place them under a different customs regime, then after the expiration of the specified period, the customs authorities dispose of the goods located on territory of the special economic zone, in accordance with Ch. 41 of the Labor Code according to the rules provided for the disposal of goods whose temporary storage period has expired.

Equipment and real estate objects imported into the territory of the special economic zone in accordance with the customs regime of the free customs zone and (or) made from goods placed under the customs regime of the free customs zone, and owned by persons who were residents of the special economic zone at the time of termination of the existence of the special economic zone zones remain in the ownership of these persons without payment of customs duties and taxes and acquire the status of being in free circulation on the customs territory of the Russian Federation.

In the event that a person loses the status of a resident of a special economic zone, including in connection with the early termination of an agreement on the conduct of industrial and production activities or an agreement on the conduct of technical and innovative activities, his goods, placed under the customs regime of a free customs zone, are subject to alienation in in favor of another resident of a special economic zone or placement under a different customs regime within three months from the date of making an entry on the loss of the status of a resident of a special economic zone by a person in the register of residents of a special economic zone.

If a person who has lost the status of a resident of a special economic zone has not alienated the goods placed under the customs regime of a free customs zone, or has not placed them under a different customs regime, then after the expiration of the established period, the customs authorities dispose of the goods located in the territory of the special economic zone , in accordance with Ch. 41 of the Labor Code according to the rules provided for the disposal of goods whose temporary storage period has expired.

In the event that a person loses the status of a resident of a special economic zone due to the expiration of an agreement on the conduct of industrial and production activities or an agreement on the conduct of technical and innovative activities, equipment and real estate objects imported into the territory of the special economic zone in accordance with the customs regime of the free customs zone and (or) made from goods placed under the customs regime of a free customs zone and owned by persons who were residents of a special economic zone and who fulfilled the terms of an agreement on the conduct of industrial and production activities or an agreement on the conduct of technical and innovative activities, remain in the ownership of the said person without payment customs duties and taxes. The specified equipment and real estate acquire the status of being in free circulation on the customs territory of the Russian Federation.

Goods imported by an individual entrepreneur and a legal entity into the territory of a special economic zone after the person has lost the status of a resident of a special economic zone cannot be placed under the customs regime of a free customs zone from the day following the day of making an entry about the loss of the status of a resident of a special economic zone by a person in the register of residents special economic zone.

Chapter 20. FINAL CUSTOMS REGIMES

reimport - a customs regime under which goods previously exported from the customs territory of the Russian Federation are imported into the customs territory of the Russian Federation within the established time limits without payment of customs duties, taxes and without application of economic prohibitions and restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

Goods placed under the customs regime of re-importation shall be considered for customs purposes as released for free circulation.

Placement of goods under the customs regime of re-import is allowed if:

1) when exported from the customs territory of the Russian Federation, the goods had the status of goods in free circulation, or were products of processing of foreign goods;

2) the goods are declared for the customs regime of re-import within three years from the day following the day when the said goods cross the customs border when they are exported from the customs territory of the Russian Federation. At a reasoned request of an interested person, the FCS of Russia extends the specified period in relation to equipment used for construction, industrial production, mining and other similar purposes, subject to all other provisions of the Labor Code. (The procedure for extending the period during which the placement of goods under the customs regime of re-import is allowed for more than three years from the day following the day the goods cross the customs border when they are exported from the customs territory of the Russian Federation, approved by order of the State Customs Committee of Russia dated November 13.11.2003, 1286 No. 51 [XNUMX ] );

3) the goods are in the same condition in which they were exported from the customs territory of the Russian Federation, with the exception of changes that occurred as a result of natural wear and tear or natural wastage under normal conditions of transportation, storage or use (operation);

4) the amounts of import customs duties, taxes, subsidies and other amounts subject to return to the federal budget upon re-importation of goods have been paid.

The use of goods outside the customs territory of the Russian Federation for the purpose of making a profit, as well as the performance of operations with them necessary to ensure their safety, including repair operations (excluding major repairs and modernization), maintenance and other operations that are necessary to preserve consumer properties goods and maintaining the goods in the condition in which they were on the day of their export from the customs territory of the Russian Federation, do not prevent the placement of goods under the customs regime of re-import, except in cases where repair operations have led to an increase in the value of the goods compared to their value on the day of export . Goods previously placed under other customs regimes may be placed under the re-import customs regime.

When re-importing goods, they are subject to return to the federal budget:

- amounts of import customs duties, taxes and (or) interest from them, if the amounts of such duties, taxes and (or) interest were not charged or were returned in connection with the export of goods from the customs territory of the Russian Federation;

- amounts of internal taxes, subsidies and other amounts not paid or received directly or indirectly as payments, benefits or reimbursements in connection with the export of goods from the customs territory of the Russian Federation.

The amounts of import customs duties and taxes are calculated according to the rules established by the Labor Code for determining the amounts of customs duties and taxes payable when releasing products of processing for free circulation.

The amounts of internal taxes are calculated on the basis of the rates effective on the date of acceptance of the customs declaration when goods are exported from the customs territory of the Russian Federation, and the customs value of goods and (or) their quantity, which are determined when goods are exported from the customs territory of the Russian Federation.

The procedure for calculating the amounts of subsidies and other amounts is determined by the Government of the Russian Federation. The Government of the Russian Federation has the right to determine cases when, along with the indicated amounts, interest is charged from them at the refinancing rates of the Central Bank of the Russian Federation.

The amounts of customs duties, taxes, subsidies and other amounts for the re-import of goods and interest on them are collected by the customs authorities in the manner established by the Customs Code for the collection of customs payments.

In order to obtain permission to place goods under the customs regime of re-import, the declarant shall submit to the customs authority information on the circumstances of the export of goods from the customs territory of the Russian Federation, as well as information on operations to repair goods, if such operations were carried out with goods outside the customs territory of the Russian Federation.

To confirm the specified information, the declarant submits to the customs authority the customs declaration accepted when exporting goods from the customs territory of the Russian Federation, documents confirming the day the goods crossed the customs border when exporting them, documents confirming compliance with the requirements for payment of customs duties, as well as other documents confirming the declared intelligence.

Return paid amounts of export customs duties is made if the goods are imported into the customs territory of the Russian Federation in accordance with the customs regime of re-import no later than six months from the day following the day the goods cross the customs border when they are exported from the customs territory of the Russian Federation. The refund of the paid amounts of export customs duties is made by the customs authorities in accordance with the Customs Code.

reexport - a customs regime under which goods previously imported into the customs territory of the Russian Federation are exported from this territory without payment or with a refund of the paid amounts of import customs duties and taxes and without applying prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity.

Foreign goods are placed under the re-export customs regime, including those imported into the customs territory of the Russian Federation in violation of the import bans established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

Goods released for free circulation may be placed under the customs regime of re-export in compliance with the conditions stipulated by the Labor Code.

Under the customs regime of re-export, goods previously placed under another customs regime may be placed in order to complete the operation of such a customs regime in the manner established by this Code.

Federal laws, other legal acts of the Russian Federation and (or) international treaties of the Russian Federation may establish additional conditions for placing goods under the customs regime of re-export.

When goods are re-exported, exemption from payment of import customs duties, taxes (VAT and excises) shall be granted or a refund of the amounts paid shall be made, if such exemption or refund is provided for at the end of the customs regime, in accordance with which the goods were in the customs territory of the Russian Federation.

When exporting re-exported goods, export customs duties are not paid.

Goods released for free circulation, in respect of which it is established that on the day of crossing the customs border they had defects or they otherwise did not comply with the terms of a foreign economic transaction in terms of quantity, quality, description or packaging, and for these reasons they are returned to the supplier or another person may be placed under the customs regime of re-export if the said goods:

- have not been used or repaired in the Russian Federation, except in cases where the use of the goods was necessary to detect defects or other circumstances that led to the return of the goods;

- can be identified by the customs authorities;

- are exported within six months from the date of their issue for free circulation.

When re-exporting goods that meet the specified requirements, the paid amounts of customs duties and taxes are refunded upon filing an application for this no later than one year from the day following the day of occurrence of circumstances entailing the return of the amounts paid.

Destruction - a customs regime under which foreign goods are destroyed under customs control without payment of customs duties and taxes, as well as without the application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Destruction of goods is allowed if the goods subjected to destruction cannot be restored to their original state in an economically advantageous way.

The destruction of the following categories of goods is not allowed:

1) cultural values;

2) endangered species of animals and plants, their parts and derivatives, with the exception of cases when their destruction is required in order to suppress epidemics and epizootics;

3) goods accepted by the customs authorities as a subject of pledge before termination of the pledge relationship;

4) which are confiscated or which are seized in accordance with the legislation of the Russian Federation;

5) other goods, the list of which may be established by the Government of the Russian Federation.

Destruction of goods is not allowed if:

- can cause significant harm to the environment or pose an immediate or potential danger to human life and health;

- is produced by consuming goods in accordance with their usual purpose;

- may incur costs for state bodies of the Russian Federation.

Deadline for destruction goods is established by the customs authority on the basis of the declarant's application, based on the time reasonably necessary to carry out operations for the destruction of this type of goods in the declared way, and the time required to transport the goods from their location to the place of destruction.

Place of destruction goods is determined by the declarant, taking into account the requirements of the legislation of the Russian Federation on environmental protection.

The customs regime of destruction may be applied to goods that have been destroyed, irretrievably lost or damaged due to an accident or force majeure.

In respect wasteformed as a result of the destruction of foreign goods, customs duties and taxes are subject to payment, as if the said waste were imported into the customs territory of the Russian Federation in this state, except for cases when the said waste was exported from the customs territory of the Russian Federation or processed into a state unsuitable for their further commercial use in the customs territory of the Russian Federation, and cannot be restored to their original state in an economically beneficial way.

Wastes in respect of which customs duties and taxes are payable must be declared.

For the purposes of collecting customs duties and taxes, wastes are considered as goods imported into the customs territory of the Russian Federation.

The customs value of waste is determined according to the rules provided for the customs regime of processing in the customs territory of the Russian Federation.

The declarant is responsible for paying customs duties and taxes on waste.

Refusal in favor of the state - a customs regime under which goods are transferred free of charge to federal ownership without payment of customs duties, taxes, customs fees for customs clearance, as well as without application of economic prohibitions and restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

The refusal of goods in favor of the state should not entail any expenses for the state bodies of the Russian Federation that cannot be reimbursed from the proceeds from the sale of goods.

Under the customs regime of refusal in favor of the state, goods whose circulation is prohibited in accordance with the legislation of the Russian Federation cannot be placed.

A specific list of goods that cannot be placed under the customs regime of refusal in favor of the state is established by the Government of the Russian Federation.

Goods placed under the customs regime of refusal in favor of the state are transferred to federal ownership in accordance with the Labor Code.

From the moment of transfer of goods, which the person has refused in favor of the state, to the customs authorities, these goods have for customs purposes the status of being in free circulation in the customs territory of the Russian Federation.

Responsibility for the legitimacy of the disposal of goods by placing them under the customs regime of refusal in favor of the state bears the declarant. The customs authorities do not reimburse any property claims of persons with authority in relation to goods that the declarant has refused in favor of the state.

Chapter 21. SPECIAL CUSTOMS REGIMES

Temporary export - a customs regime under which goods that are in free circulation in the customs territory of the Russian Federation can be temporarily used outside the customs territory of the Russian Federation with full conditional exemption from export customs duties and without application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation RF on state regulation of foreign trade activities.

In case of temporary export of goods, no exemption from payment, refund or refund of internal taxes is made.

Temporary export is allowed provided that temporarily exported goods can be identified by the customs authority when they are re-imported (re-imported), except for cases when, in accordance with international treaties of the Russian Federation, it is allowed to replace temporarily imported goods with goods of the same type.

Temporary export period is established by the customs authority at the request of the declarant, based on the purpose and circumstances of such export. At the reasoned request of the said person, the declared period of temporary export is extended. For certain types of goods, the re-importation of which during temporary export is mandatory in accordance with the legislation of the Russian Federation, the Government of the Russian Federation has the right to establish deadlines for temporary export.

In case of temporary export of goods, full conditional exemption from payment of export customs duties is granted.

In case of non-return of temporarily exported goods, the amounts of export customs duties calculated on the basis of the customs value of the goods and (or) their quantity at their export, as well as the rates of customs duties in force on the day the goods are declared for the customs regime of temporary export, are paid. Interest is paid on the said amounts at the refinancing rates of the Central Bank of the Russian Federation, as if a deferment had been granted for these amounts on the day the goods were placed under the customs regime of temporary export. When an export customs regime is declared for natural gas temporarily transported by pipeline for the purpose of its placement in underground gas storage facilities located outside the customs territory of the Russian Federation, no interest is charged on the amount of export customs duties.

Temporarily exported goods are subject to re-importation to the customs territory of the Russian Federation no later than the day of the expiration of the temporary export period or must be declared for a different customs regime in accordance with the Labor Code.

At the request of the person who placed the goods under the customs regime of temporary export, the customs authority allows changing the customs regime of temporary export to the customs regime of export, subject to the conditions and requirements provided for by the Customs Code, except if, in accordance with the legislation of the Russian Federation, temporarily exported goods are subject to mandatory re-import to the customs territory of the Russian Federation.

In case of transfer of ownership of temporarily exported goods to a foreign person, the person who placed the goods under the customs regime of temporary export is obliged to change the customs regime of temporary export to the customs regime of export, except for the case when, in accordance with the legislation of the Russian Federation, temporarily exported goods are subject to mandatory re-importation for customs territory of the Russian Federation.

Changing the customs regime of temporary export to another customs regime applicable to exported goods is allowed without the actual presentation of the goods to the customs authority.

Responsibility for the payment of customs duties shall be borne by the person who placed the goods under the customs regime of temporary export.

Free trade - a customs regime under which foreign goods imported into the customs territory of the Russian Federation, or Russian goods are sold at retail to individuals traveling outside the customs territory of the Russian Federation, directly in duty-free shops without paying customs duties, taxes, and also without applying bans to goods and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. The said goods are sold in duty-free shops under customs control in the customs territory of the Russian Federation at checkpoints across the state border of the Russian Federation.

When Russian goods are placed under the customs regime of duty-free trade, domestic taxes are exempted, refunded or reimbursed in accordance with the legislation of the Russian Federation on taxes and fees.

When foreign goods are placed under the customs regime of duty-free trade, the previously paid amounts of import customs duties and taxes are refunded, if such a refund is provided for when the goods are actually exported from the customs territory of the Russian Federation in accordance with the Labor Code.

Any goods may be placed under the customs regime of duty-free trade, with the exception of goods prohibited for import into the Russian Federation, export from the Russian Federation, prohibited for circulation in the territory of Russia, as well as other goods, the list of which is determined by the Government of the Russian Federation. The list of goods that are not subject to placement under the customs regime of duty-free trade was approved by the order of the Government of the Russian Federation of November 12.11.2003, 1642 No. 52-r.[XNUMX]

The declarant of goods placed under the customs regime of duty free trade can only be duty free shop owner. Only a Russian legal entity can be the owner of a duty-free shop.

The placement of goods under the customs regime of duty-free trade is allowed if:

1) the goods are intended for sale in a duty-free shop;

2) security for the payment of customs payments has been provided.

Goods used to ensure the functioning of a duty-free shop are not subject to placement under the customs regime of duty-free trade.

room duty-free shops may consist of trading floors, utility rooms, warehouses. These premises must be equipped in such a way as to ensure the sale of goods exclusively in the trading floors of the duty-free shop, as well as the safety of goods and the possibility of carrying out customs control in relation to them. The Federal Customs Service of Russia establishes mandatory requirements for the arrangement of warehouses of a duty-free shop, if such warehouses are located outside the checkpoints across the state border of the Russian Federation. Sales areas of a duty-free shop should be located in such a way as to exclude the possibility of leaving goods purchased in a duty-free shop in the customs territory of the Russian Federation, including by transferring them to individuals remaining in this territory. The premises of the duty-free shop are customs control zones.

Opening duty-free shops are carried out in accordance with the procedure for establishing a regime at checkpoints across the state border of the Russian Federation in the presence of registration or permits for retail trade in goods, if the obligation to obtain them is provided for by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, regulatory legal acts of local governments.

The owner of the duty-free shop notifies the customs authority in advance of the opening date of the duty-free shop. The release of goods in accordance with the customs regime of duty-free trade is allowed after receipt of such notification.

Duty Free Shop Owner must:

1) comply with the requirements and conditions of the customs regime of duty-free trade;

2) comply with the requirements for the arrangement and equipment of the duty-free shop;

3) exclude the possibility of using goods entering the duty-free shop for sale for other purposes;

4) keep records of the receipt of goods in the duty-free shop and the sale of goods in the specified shop and submit reports to the customs authorities;

5) store goods placed under the customs regime of duty-free trade only in back rooms and warehouses of the duty-free shop;

6) pay customs duties and taxes;

7) comply with the requirements established by the legislation of the Russian Federation in the field of trade, taking into account the specifics established by the Labor Code;

8) in the event of the closure of the duty-free shop, notify the customs authority thereof.

Duty free shop owner carries responsibility for the payment of customs duties, taxes in respect of goods placed under the customs regime of duty-free trade, in case of loss of foreign goods or their use for purposes other than retail sale in a duty-free shop to individuals traveling outside the customs territory of the Russian Federation, in accordance with requirements and conditions established by Ch. 21 TK. The owner of a duty free shop is not responsible for paying customs duties, taxes only if the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal conditions of storage and sale.

In the case of closing in a duty-free shop, foreign goods placed under the customs regime of duty-free trade shall be subject to placement under a different customs regime within 15 days from the day following the closing day of the said shop.

In the event of the closure of a duty-free shop, the amounts of internal taxes refunded in respect of Russian goods placed under the customs regime of duty-free trade and located in a duty-free shop are collected in accordance with the legislation of the Russian Federation on taxes and fees, accruing interest on the indicated amounts at the refinancing rates of the Central Bank of the Russian Federation operating during the period the goods were in the duty-free shop, in the manner prescribed by the Labor Code for the collection of customs payments.

From the day following the closing day of the duty-free shop, goods placed under the customs regime of duty-free trade are considered for customs purposes as goods in temporary storage. The sale of such goods, as well as the placement of other goods in the duty-free shop, is not allowed. The closure of a duty-free shop does not release the shop owner from complying with the requirements and fulfilling the obligations established by the Labor Code.

Moving supplies - a customs regime under which goods intended for use on sea (river) vessels, aircraft and trains used for paid international transportation of passengers or for paid or free international industrial or commercial transportation of goods, as well as goods intended for sale to members crews and passengers of such sea (river) vessels, aircraft, move across the customs border without payment of customs duties, taxes and without the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

When exporting goods placed under the customs regime for the movement of supplies, exemption from payment, return or reimbursement of internal taxes are not made, unless otherwise provided by the legislation of the Russian Federation on taxes and fees.

Under the customs regime for the movement of supplies, it is allowed to place goods (hereinafter referred to as supplies):

- necessary to ensure the normal operation and maintenance of sea (river) vessels, aircraft and trains en route or at intermediate stops or parking (including fuel and fuels and lubricants);

- intended for consumption by passengers and crew members on board sea (river) vessels, aircraft or by passengers and employees of train crews on trains, regardless of whether these supplies are sold or not;

- intended for sale to passengers and crew members of sea (river) vessels, aircraft without the purpose of consuming the said supplies on board these vessels.

Supplies are placed under the customs regime for the movement of supplies, regardless of the country of registration or the nationality of sea (river) vessels, aircraft or trains.

Under the customs regime for the movement of supplies, it is not allowed to place spare parts and equipment that are necessary to ensure the normal operation and maintenance of sea (river) vessels, aircraft and trains en route or at intermediate stops or parking.

The customs regime for the movement of supplies is applied to supplies when using sea (river) vessels for the purposes of merchant shipping, aircraft of civil, state and experimental aviation, with the exception of cases when vehicles are used by individuals for personal use.

When importing on the customs territory of the Russian Federation of supplies on board sea (river), aircraft, import customs duties and taxes are not paid, provided that these supplies remain on board these ships while they are in the customs territory of the Russian Federation.

When importing into the customs territory of the Russian Federation supplies that are in trains and necessary to ensure the normal operation and maintenance of trains, as well as intended for consumption by passengers of trains and employees of train crews, import customs duties and taxes are not paid, provided that these supplies remain in trains during their stay in the customs territory of the Russian Federation.

When placing foreign goods intended for sale to passengers and crew members of sea (river) or aircraft without the purpose of their consumption on board these vessels, under the customs regime for the movement of supplies, exemption from payment of import customs duties and taxes is granted provided that the said goods are sold outside the customs territory of the Russian Federation.

When exporting export customs duties are not paid from the customs territory of the Russian Federation of supplies on board sea (river), aircraft, if the specified supplies are exported in an amount corresponding to the number of passengers and crew members, the duration of the flight and sufficient to ensure the normal operation and maintenance of these ships , taking into account the supplies available on board these ships.

When exporting from the customs territory of the Russian Federation supplies necessary to ensure the normal operation and maintenance of trains, as well as supplies intended for consumption by train passengers and employees of train crews, export customs duties are not paid if these supplies are exported in an amount sufficient to ensure normal operation and maintenance of trains and necessary for consumption by passengers and train crew members en route, taking into account the supplies available in these trains.

Supplies may, with the permission of the customs authority, be temporarily unloaded, transferred, respectively, to other ships or to other trains carrying out international transportation of goods and passengers, if the conditions provided for in paragraph 3 of Chapter 21 are met. XNUMX TK.

Supplies intended for consumption by passengers and crew members of sea (river) ships, and supplies necessary to ensure the normal operation and maintenance of these ships, can be consumed and used on these ships during their stay in the customs territory of the Russian Federation in an amount corresponding to the number of passengers and crew members, as well as the duration of stay, including during the repair of sea (river) ships in the dock, at the shipyard or shipyard, if the crews do not leave the ship for this time.

When making a scheduled landing of aircraft at one airport or several airports located in the customs territory of the Russian Federation, supplies intended to ensure the normal operation and maintenance of these aircraft, and supplies intended for consumption by crew members and passengers while the aircraft are at points landings and during the flight between them, can be used while the aircraft is at the landing points and during the flight between them.

Supplies intended for sale to passengers and crew members of aircraft without the purpose of their consumption on board these aircraft may be sold while the aircraft is in the customs territory of the Russian Federation, provided that they are sold on board these aircraft.

Supplies intended for consumption by train passengers and employees of train crews, and supplies necessary to ensure the normal operation and maintenance of these trains, can be consumed and used in these trains along their route or at intermediate stops or parking points on the customs territory of the Russian Federation in the amount , corresponding to the number of passengers and employees of train crews, as well as the duration of parking and the time spent on the road.

The customs authorities have the right to oblige the carrier to take measures necessary to ensure compliance with the conditions for the use of supplies during the stay of sea (river) vessels, aircraft or trains in the customs territory of the Russian Federation. By decision of the customs authority, customs seals and seals may be placed on the premises in which supplies are stored.

Other special customs regimes are established in relation to the following goods transported across the customs border:

1) goods exported from the customs territory of the Russian Federation and intended to ensure the functioning of embassies, consulates, representative offices at international organizations and other official representative offices of the Russian Federation abroad;

2) goods transported across the customs border between military units of the Russian Federation stationed in the customs territory of the Russian Federation and outside this territory;

3) goods transported across the customs border and intended for the prevention and liquidation of natural disasters and other emergency situations, including goods intended for free distribution to persons affected by emergency situations, and goods necessary for emergency rescue and other urgent work and life of emergency rescue teams;

4) goods exported to the states - the former republics of the USSR and intended to ensure the activities of medical, sports and recreational and other social institutions located on the territories of these states, the property of which is owned by the Russian Federation or subjects of the Russian Federation, as well as for carrying out in the territories of these states by Russian organizations of research work in the interests of the Russian Federation on a non-commercial basis;

5) Russian goods moved between customs authorities through the territory of a foreign state.

Special customs regimes provide for the complete exemption of goods from customs duties and taxes, as well as the non-application to them of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Refunds of paid amounts of customs duties, taxes, as well as exemption from payment, refund or refund of internal taxes when goods are placed under special customs regimes are not made, except for cases when the chosen special customs regime is changed to the customs regime of export.

Other requirements and conditions for placing goods under special customs regimes, as well as restrictions on the use and disposal of goods placed under these customs regimes, are determined by the Government of the Russian Federation.

The requirements and conditions for placing goods under special customs regimes are determined by Decrees of the Government of the Russian Federation of November 20.11.2003, 699 No. 53[701] and No. 54.[XNUMX]

Subsection 3. SPECIAL CUSTOMS PROCEDURES

Chapter 22. MOVEMENT OF VEHICLES

Vehicles are moved across the customs border in accordance with the customs regimes of temporary import and temporary export.

Temporary import of vehicles to the customs territory of the Russian Federation with full exemption from customs duties and taxes is allowed subject to the following conditions:

1) if the vehicle is registered for a foreign person and (or) on the territory of a foreign state;

2) if the vehicle is imported into the customs territory of the Russian Federation and is used by a foreign person, except for cases when the vehicle is used by that Russian person who is duly authorized to do so by a foreign person;

3) if the vehicle is not used in the customs territory of the Russian Federation in internal transportation;

4) if the vehicle, after being imported into the customs territory of the Russian Federation, is not leased (if the vehicle is already imported as a leased vehicle, it is subleased), except for the case when the lease agreement (sublease agreement) is concluded in order to complete the transport operation by immediate removal of the vehicle.

The Government of the Russian Federation has the right to establish cases of temporary importation of vehicles into the customs territory of the Russian Federation with full exemption from customs duties and taxes, if the temporarily imported vehicle is used by a Russian person or is registered for a Russian person, and also if the other above conditions are not met, provided that during the period of temporary importation of a vehicle, the ownership of the vehicle does not pass to a Russian person.

In cases where full exemption from customs duties and taxes is not applied, and also if the conditions under which full exemption from customs duties and taxes is applied are not met, partial exemption from customs duties and taxes is applied to vehicles in the manner established by the Customs Code for temporarily imported goods.

The customs regime of temporary importation in respect of vehicles ends with their re-exportation within the established time limits. With the permission of the customs authority, the customs regime of temporary importation in respect of temporarily imported vehicles may also be completed in accordance with the rules established by the Customs Code for the completion of the customs regime of temporary importation of goods. The re-exportation of a temporarily imported vehicle must be carried out immediately after the completion of the transport operation for which it was temporarily imported.

In exceptional cases, for the purpose of exercising customs control, the customs authority has the right to establish a period for the temporary importation of a vehicle based on the application of the carrier and taking into account all the circumstances associated with the implementation of the proposed transport operation. At the motivated request of the person concerned, the customs authority extends the originally established period of temporary importation.

With temporarily imported vehicles, it is allowed to perform normal operations for their maintenance or repair, which were required when they were moving to the customs territory of the Russian Federation or used in the specified territory.

Temporary removal of a vehicle is allowed provided that this vehicle is in free circulation on the customs territory of the Russian Federation and is registered for a Russian person, with the exception of previously temporarily imported into the customs territory of the Russian Federation with partial exemption from customs duties and taxes.

For temporary export of vehicles, customs duties are not charged.

Temporary export of vehicles previously temporarily imported into the customs territory of the Russian Federation with partial exemption from customs duties and taxes is allowed if temporary export is carried out by a Russian person to whom the vehicle does not belong by right of ownership, regardless of whether this vehicle is registered by a Russian person or not. At the same time, the customs regime of temporary import in relation to these vehicles is applied in terms of payment of customs duties and taxes until the expiration of this regime.

Temporary export of a vehicle is allowed regardless of what person and for what purposes it will be used outside the customs territory of the Russian Federation.

The terms of temporary export of vehicles are not limited.

When a temporarily exported vehicle is re-imported into the customs territory of the Russian Federation, customs duties and taxes are not paid if the vehicle has not been subjected to processing operations outside the customs territory of the Russian Federation, except for:

- operations for repair, maintenance and other similar operations necessary to ensure its safety and operation, as well as to maintain it in the condition in which it was on the day it was placed under the customs regime of temporary export;

- repair operations carried out free of charge by virtue of law or contract;

- repair operations, including major repairs, carried out to restore the vehicle after its damage due to an accident or force majeure that took place outside the customs territory of the Russian Federation.

If the vehicle, in respect of which repair operations and (or) other operations were carried out outside the customs territory of the Russian Federation, is not subject to exemption from duties and taxes, partial exemption from customs duties and taxes is applied to the specified vehicle in relation to the procedure provided for regarding the collection of customs duties and taxes when importing processed products in accordance with the customs regime for processing outside the customs territory.

When determining the cost of processing operations, the costs of moving a vehicle to the place of processing and back are not taken into account if such movement is associated with the international transportation of goods or passengers.

With regard to temporarily exported vehicles, it is allowed to change the customs regime of temporary export to the customs regime of export or another customs regime in compliance with the requirements and conditions established by the Labor Code.

In case of transfer of the right of ownership to a temporarily exported vehicle to a foreign person, the person who placed the vehicle under the customs regime of temporary export is obliged to change the customs regime of temporary export to the customs regime of export.

Changing the customs regime of temporary export is allowed without the actual presentation of the vehicle to the customs authority.

Temporarily imported with a vehicle, special equipment designed for loading, unloading, handling and protecting cargo, regardless of whether it can be used separately from the vehicle or not, is subject to full conditional exemption from customs duties and taxes.

Temporarily imported spare parts and equipment that are intended for the repair, maintenance or operation of a vehicle are subject to full conditional exemption from customs duties and taxes.

Temporarily exported spare parts intended for use in the repair or maintenance of a temporarily exported vehicle in order to replace parts and equipment that are built into the temporarily exported vehicle, upon their temporary export from the customs territory of the Russian Federation, are subject to full conditional exemption from export customs duties.

Import into the customs territory of the Russian Federation of replaced parts and equipment is allowed with full exemption from payment of import customs duties and taxes in relation to the customs regime of re-import.

Customs clearance of vehicles, spare parts and equipment is carried out in a simplified manner at the place of their arrival in the customs territory of the Russian Federation or the place of departure from this territory.

Customs clearance of vehicles is carried out at the locations of customs authorities during their work.

When customs clearance of vehicles, the customs authority accepts as an entry or exit declaration, respectively, standard carrier documents provided for by international treaties of the Russian Federation in the field of transport, if they contain information about the vehicle, its route, cargo, supplies, crew and passengers, information about the purpose of import (export) of the vehicle and (or) the name of spare parts, equipment that are moved for the repair or operation of the vehicle.

If the submitted standard documents of the carrier do not contain all the necessary information, the missing information is reported to the customs authority by submitting an entry or exit declaration, respectively, in the form determined by the Federal Customs Service of Russia. In this case, the submitted standard documents of the carrier are considered as an integral part of the entry and exit declaration, respectively.

The form of the entry/exit declaration of a vehicle was approved by order of the State Customs Committee of Russia No. 21.08.2003 dated August 916, 55,[1] which entered into force on January 2003, XNUMX.

The customs authority is not entitled to require the submission of other information.

An entry or exit declaration is submitted by the carrier to the customs authority, respectively, when a vehicle enters the customs territory of the Russian Federation or leaves this territory.

The placement of vehicles under the customs regimes of temporary import or temporary export is carried out upon presentation of an entry and exit declaration, respectively.

In other cases, the declaration of vehicles is carried out according to the rules established by the Labor Code for the declaration of goods.

If spare parts and equipment are moved across the customs border at the same time as a vehicle, it is allowed to declare information about them in the entry or exit declaration submitted for this vehicle.

If the requirements for documents submitted to the customs authority upon entry or exit of vehicles are determined by international treaties of the Russian Federation in the field of transport, the documents stipulated by the said treaties of the Russian Federation shall be applied for customs purposes.

If the vehicle is not declared for any customs regime as a commodity, for customs purposes from the moment of customs clearance of the vehicle it is considered as placed under the customs regime of temporary import or temporary export, respectively, which entails the obligation of persons to comply with the conditions of these customs regimes.

Customs clearance of replaced spare parts and equipment that are imported into the customs territory of the Russian Federation is carried out in accordance with the rules for customs clearance of goods imported in accordance with the customs regime of re-import.

Spare parts and equipment used and not exported back are subject to release for free circulation or placement under a different customs regime in compliance with the requirements and conditions established by this Code.

Sea (river) vessels temporarily exported from the customs territory of the Russian Federation for the purpose of their use for fishing aquatic biological resources, exploration and development of mineral and other non-living resources of the seabed and its subsoil, pilotage and icebreaking, search, rescue and towing operations, raising sunken property at sea, hydrotechnical, underwater technical and other similar works, sanitary, quarantine and other control, protection and preservation of the marine environment, marine scientific research, for educational, sports and cultural purposes, as well as for other purposes related to merchant shipping , are moved across the customs border during their temporary export and re-import according to the rules established by Ch. 22 of the Labor Code, with the exception of vehicles moved by individuals for personal, family, household and other needs not related to business activities.

Instructions on organizing the activities of officials of customs authorities when performing customs operations in relation to ships used for the purpose of merchant shipping and goods transported across the customs border of the Russian Federation by these ships, approved by order of the Federal Customs Service of Russia dated 02.12.2005 No. 1132.[56]

Civil, state and experimental aircraft not used for international transportation of goods and passengers are moved across the customs border during their temporary export and re-import according to the rules established by Ch. 22 TK.

Chapter 23. MOVEMENT OF GOODS BY INDIVIDUALS

Goods intended for personal, family, household and other needs of individuals not related to entrepreneurial activities (hereinafter - for personal use) are moved by these persons across the customs border in accordance with the provisions of Ch. 23 of the Labor Code, and in the part not regulated by this chapter - in accordance with the general procedure established by the Labor Code.

Entrepreneurial activity - an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (clause 1, article 2 of the Civil Code).

In accordance with paragraph 2 of Art. 11 NC individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, lawyers who have established law offices. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of duties assigned to them by the Tax Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

The purpose of the goods is determined by the customs authority based on the statement of an individual about the goods transported across the customs border, the nature of the goods and their quantity, as well as the frequency of movement of goods across the customs border.

The procedure for moving goods for personal use across the customs border by individuals includes full exemption from customs duties and taxes, the application of uniform rates of customs duties and taxes, the collection of customs payments in the form of a total customs payment, as well as the non-application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, mandatory confirmation of the conformity of goods and a simplified procedure for customs clearance.

Complete release from payment of customs duties and taxes is provided if the value of goods imported into the customs territory of the Russian Federation, with the exception of vehicles, does not exceed 65 thousand rubles.

With regard to vehicles, as well as goods, the value of which exceeds 65 thousand rubles, but not more than 650 thousand rubles, in terms of such an excess, uniform rates of customs duties and taxes are applied. The procedure for applying single rates of customs duties and taxes is determined by the Government of the Russian Federation on the basis of the average size of the established rates of customs duties and taxes applied to goods and vehicles, the categories of which are moved across the customs border by individuals in the largest number.

Decree of the Government of the Russian Federation No. 29.11.2003 of November 718, 57[XNUMX] approved the Regulations on the Application of Uniform Rates of Customs Duties and Taxes in Respect of Goods Moved across the Customs Border of the Russian Federation by Individuals for Personal Use.

Decree of the Government of the Russian Federation of September 16.09.2006, 567 No. 58,[1] which entered into force on January 2007, 8704, established that when individuals import vehicles into the customs territory of the Russian Federation, classified in headings 8705, 8709, XNUMX of the TN VED, apply rates of customs duties, taxes in accordance with the general procedure and conditions of tariff regulation and taxation provided for participants in foreign economic activity.

Full exemption from payment of customs duties, taxes or uniform rates of customs duties and taxes are applied within the quantitative limits established by the Government of the Russian Federation.

The Government of the Russian Federation has the right to establish quantitative or cost restrictions on the import by individuals of goods with full exemption from customs duties and taxes or with the application of uniform rates of customs duties and taxes in respect of excisable goods, goods in respect of which quantitative restrictions are established on import into the Russian Federation in in accordance with the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in the implementation of foreign trade in goods.

The Government of the Russian Federation has the right to determine cases when full exemption from customs duties and taxes is not granted or is granted in reduced limits in respect of goods imported into the customs territory of the Russian Federation by individuals who have not reached a certain age, as well as by individuals who often cross the customs border.

The Government of the Russian Federation has the right to determine cases when full exemption from customs duties and taxes or uniform rates of customs duties and taxes are applied in amounts exceeding the established limits in relation to goods imported by individuals during their resettlement to a permanent place of residence, goods imported by refugees and forced settlers, as well as in relation to inherited property.

With regard to cultural property imported by individuals, full exemption from customs duties and taxes is provided, subject to their written declaration, as well as special registration provided for by the legislation of the Russian Federation on the export and import of cultural property.

Goods imported into the customs territory of the Russian Federation and exported from this territory are considered for customs purposes, respectively, as released for free circulation or exported under the customs export regime.

With regard to goods exported by individuals, exemption from payment, refund or reimbursement of internal taxes are made in the manner prescribed by the legislation of the Russian Federation on taxes and fees.

The above provisions do not apply to goods temporarily imported (exported) and re-exported (imported) by individuals.

For the purposes of applying Ch. 23 of the Labor Code, vehicles are understood as motor vehicles and trailers, sea (river) vessels and aircraft, along with spare parts for them and their usual accessories and equipment, imported or exported by individuals solely for personal use.

With regard to goods temporarily imported into the customs territory of the Russian Federation by foreign individuals, full exemption from customs duties and taxes is granted if these goods are imported exclusively for the personal use of these persons for the period of their temporary stay in the customs territory of the Russian Federation.

The specified exemption from payment of customs duties and taxes applies to vehicles owned by foreign individuals or leased by them or otherwise taken for temporary use, which are imported into the customs territory of the Russian Federation simultaneously with the entry of a foreign person or before or after such entry.

Vehicles moved by natural persons for transportation of persons for payment or for industrial or commercial transportation of goods are moved across the customs border in accordance with the rules established by Ch. 22 "Movement of vehicles" TC.

In cases where temporarily imported goods are subject to declaration in writing, the period of temporary import is established by the customs authority based on the application of a foreign individual, taking into account the duration of his stay in Russia within the time limits established by the Government of the Russian Federation.

At a reasoned request of a foreign individual, the period of temporary import established by the customs authority may be extended within the time limits established by the Government of the Russian Federation.

The Government of the Russian Federation has the right to establish time limits for temporary importation in respect of certain types of goods, including vehicles, temporarily imported into the customs territory of the Russian Federation by foreign individuals.

Temporarily imported goods, including vehicles, may be re-exported from the customs territory of the Russian Federation through any customs authority. When temporarily imported goods are re-exported, customs duties and taxes are not levied, prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, are not applied.

The re-exportation of temporarily imported goods, including vehicles, may not be carried out if these goods, including vehicles, are seriously damaged due to an accident or force majeure.

Russian individuals may temporarily import vehicles, provided that these vehicles are registered in the territory of a foreign state and, in aggregate, the terms of temporary import do not exceed six months within one calendar year in respect of each temporarily imported vehicle.

Russian individuals have the right to temporarily export goods for personal use from the customs territory of the Russian Federation for the period of their temporary stay in the territory of a foreign state and import them back with full exemption from customs duties and taxes.

At the request of an individual, the customs authority shall identify temporarily exported goods if such identification will facilitate their re-import with full exemption from payment of import customs duties and taxes. The identification of goods is indicated in the customs declaration, one copy of which is returned to the individual exporting the goods. The absence of such identification does not prevent individuals from re-importing goods with full exemption from import customs duties and taxes.

Customs clearance of goods transported by individuals for personal use is carried out in the manner determined by the Government of the Russian Federation in accordance with the Labor Code. The regulation on the procedure for customs clearance of goods transported across the customs border of the Russian Federation by individuals for personal use was approved by Decree of the Government of the Russian Federation dated November 27.11.2003, 715 No. 59.[XNUMX]

Individuals crossing the customs border on their vehicles, as well as on a commercial vehicle or on a train, can perform customs operations, as a rule, without leaving their vehicles.

Goods, including vehicles, moved by individuals for personal use, are subject to placement in a temporary storage warehouse in the following cases:

1) at the request of the said persons;

2) if the immediate customs clearance of goods and (or) payment of customs duties and taxes is not possible for reasons beyond the control of the customs authorities.

Temporary storage of goods is carried out at the expense of the person whose goods are placed in the temporary storage warehouse.

In order to simplify the customs clearance of goods transported by individuals by road and rail, the Federal Customs Service of Russia concludes agreements with the customs services of neighboring states on the implementation of joint customs clearance and customs control of these goods.

The declaration of goods transported by individuals in hand luggage and accompanied baggage is carried out by them when crossing the state border of the Russian Federation.

Declaration in writing goods, including vehicles, are subject to:

1) transported by individuals in unaccompanied baggage;

2) sent to the address of individuals for personal use, with the exception of goods sent by international mail;

3) the import of which is limited in accordance with the legislation of the Russian Federation or the value and (or) quantity of which exceeds the restrictions established for movement across the customs border of the Russian Federation with full exemption from customs duties and taxes (Article 282 of the Labor Code);

4) the export of which is restricted in accordance with the legislation of the Russian Federation;

5) mandatory declaration in writing of which, upon export, is provided for by the legislation of the Russian Federation;

6) vehicles.

The form of the customs declaration for a car (vehicle) and the procedure for filling out a customs declaration for a car (vehicle) intended for declaring cars moved across the customs border of the Russian Federation by individuals for personal use, cars intended for transportation of no more than 12 people, including the driver , approved by order of the Federal Customs Service of Russia dated November 01.11.2006, 1087 No. XNUMX.

In other cases, goods are declared orally.

An individual has the right to declare in writing, at will, the goods that he moves across the customs border and is not subject to mandatory declaration in writing.

In cases and in the manner determined by the Federal Customs Service of Russia, declaration of goods subject to oral declaration, is carried out by performing actions indicating that the carry-on baggage and accompanied baggage of an individual does not contain goods subject to declaration in writing (declaration in conclusive form). For this purpose, places for the passage of individuals are arranged at checkpoints, specially marked in such a way that a person can choose the form of declaring goods. The passage of an individual through a specially designated place for the passage of persons who do not have goods in hand luggage or accompanied baggage that are subject to declaration in writing is considered as a statement to the customs authority that the specified person does not have goods that are subject to declaration in writing.

Goods of a minor under the age of 16 are declared by one of the parents, adoptive parent, guardian or custodian, accompanying him, and in case of organized departure (entry) and return entry (departure) of a group of minors unaccompanied by parents, adoptive parents, guardians or custodians - by the head of such groups.

With regard to goods transported across the customs border in unaccompanied baggage, a customs declaration must be submitted upon importation of goods into the customs territory of the Russian Federation within the time limits specified in Art. 129 of the Labor Code, and upon export - simultaneously with the presentation of goods to the customs authority.

Goods transported across the customs border in unaccompanied baggage may be declared by the person transporting the goods or by another person acting on behalf of the person transporting the goods.

Goods in the unaccompanied baggage of a minor under the age of 16 are subject to declaration by one of the parents, adoptive parent, guardian or custodian, or persons acting under the power of attorney of these persons.

Customs duties and taxes are paid by individuals when declaring goods in writing on the basis of a customs receipt order, the form of which is determined by the Federal Customs Service of Russia. One copy of the customs receipt order shall be handed over to the person who has paid the customs payments.

Customs duties and taxes in respect of goods moved across the customs border for personal use are paid by individuals in the form of an aggregate customs payment (payment in the form of the total amount of customs duties and taxes without division into constituent customs duties and taxes) or at uniform rates of customs duties, taxes.

The customs value of goods is declared by the individual moving the goods when they are declared. To confirm the declared value, an individual may present checks, invoices and other documents confirming the purchase of the declared goods and their value.

When goods are imported by individuals into the customs territory of the Russian Federation, the customs value does not include the costs of delivering goods to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation.

In the absence of documents and information confirming the correctness of determining the customs value declared by an individual, the customs authority may independently determine the customs value of goods based on the data indicated in the catalogs of foreign organizations selling goods, or on the basis of other price information available to the customs authority for similar products.

When using the specified price information, the customs authority adjusts the customs value depending on the quality of the goods, their reputation in the market, country of origin, production time and other factors affecting the price.

The regulation on the adjustment of the customs value of goods was approved by order of the Federal Customs Service of Russia dated September 01.09.2006, 830 No. 60.[XNUMX]

Spare parts necessary for the repair of vehicles temporarily imported by individuals into the customs territory of the Russian Federation may be temporarily imported with full exemption from customs duties and taxes for a period not exceeding the period of temporary import of the vehicle.

Fuel for vehicles located in tanks provided for by the design of vehicles transported across the customs border by individuals may be imported into the customs territory of the Russian Federation or, accordingly, exported from this territory without payment of customs duties and taxes.

The Federal Customs Service of Russia and the customs authorities ensure the availability of information on the rules for the movement of goods by individuals, including by distributing information certificates in transport and tourism organizations drawn up in Russian and in foreign languages, as well as by equipping information stands at places of customs clearance of goods being moved individuals.

Chapter 24. MOVEMENT OF GOODS BY INTERNATIONAL POST

For the purposes of applying the TC under international mail means postal items accepted for shipment outside the customs territory of the Russian Federation, entering the customs territory of the Russian Federation or transiting through this territory. International postage includes:

1) letters (simple, registered, insured);

2) postcards (simple, custom);

3) parcels and special bags "M" (simple, custom);

4) secograms (simple, custom);

5) small packages (custom);

6) parcels (ordinary, with declared value);

7) international express mail shipments. International postal items cannot be issued by postal organizations to their recipients or sent outside the customs territory of the Russian Federation without the permission of the customs authority.

It is not allowed to send goods in international postal items:

1) prohibited by the legislation of the Russian Federation for import into the customs territory of the Russian Federation or export from this territory, respectively;

2) prohibited for shipment in accordance with the acts of the Universal Postal Union;

3) in relation to which restrictions are applied, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, and the list of which may be determined by the Government of the Russian Federation.

With regard to goods restricted for import into the customs territory of the Russian Federation or for export from this territory in accordance with the legislation of the Russian Federation or international treaties of the Russian Federation, recipients or senders of these goods or persons acting on their behalf are required to submit the necessary permits, licenses, certificates and other documents confirming compliance with the specified restrictions.

Goods sent by international mail are not subject to prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities in the following cases:

- if the total customs value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5000 rubles;

- if the goods are sent to individuals and are intended for personal use;

- in other cases determined by the Government of the Russian Federation. The seizure of goods prohibited and (or) restricted for shipment in international postal items, as well as their disposal, is carried out by the customs authorities in accordance with the Labor Code, and in the part not regulated by it, in the manner determined by the Government of the Russian Federation.

Customs clearance of goods sent in international mail, accompanied by documents stipulated by the acts of the Universal Postal Union, is carried out in accordance with the Labor Code, taking into account the features provided for in Ch. 24 TK.

The rules for customs clearance and customs control of goods sent across the customs border of the Russian Federation in international postal items were approved by order of the State Customs Committee of Russia No. 03.12.2003 dated 1381.[61]

Customs clearance of goods sent by international mail is carried out on a priority basis and as soon as possible, which cannot exceed three days. The specific terms of customs clearance are determined by the Federal Customs Service of Russia together with the federal executive body that manages activities in the field of postal communications.

Customs clearance of goods sent in international postal items is carried out at the places of international postal exchange, with the exception of goods for which a separate customs declaration must be submitted. Objects of postal communication, which are places of international postal exchange, are determined by the Federal Customs Service of Russia together with the federal executive body that manages activities in the field of postal communication.

If all the information required by the customs authorities for customs purposes is contained in the documents provided for by the acts of the Universal Postal Union and accompanying international mail, the submission of a separate customs declaration is not required, except in cases where the goods require the filing of a separate customs declaration.

Declaration of goods by filing a separate customs declaration is required if:

1) the value of goods imported into the customs territory of the Russian Federation exceeds the established limits for the movement of goods in international postal items without payment of customs duties and taxes, except for cases when goods intended for personal, family, household and other needs not related to entrepreneurial activity, sent to individuals;

2) the export of goods from the customs territory of the Russian Federation must be confirmed by the sender of goods to the customs and (or) tax authorities;

3) goods imported into the customs territory of the Russian Federation are intended to be placed under a customs regime that does not provide for the release of goods for free circulation.

Customs clearance of goods for which a separate customs declaration must be filed may be carried out by the customs authorities in the region of activity of which the recipients or senders are located, in the manner determined by the Federal Customs Service of Russia in agreement with the federal executive body in charge of managing activities in the field of postal communications.

Customs clearance of goods exported from the customs territory of the Russian Federation in international postal items, in respect of which a separate customs declaration must be submitted, is carried out by their senders or persons acting on their behalf, before the delivery of these goods to postal organizations for dispatch.

Postal organizations, at the request of the customs authorities, present international postal items for customs inspection and customs inspection. The methods of such presentation are determined by the customs authorities.

Customs authorities do not require presentation of the following types of imported postal items:

- postcards and letters;

- literature for the blind.

If there are sufficient grounds to believe that the specified postal items contain goods prohibited or restricted for import into the customs territory of the Russian Federation, as well as when conducting a customs inspection or customs inspection on the basis of selective or random checks, the customs authorities have the right to demand the presentation of the specified postal items.

Customs authorities have the right to require postal organizations to present exported international postal items, in respect of which customs authorities conduct customs inspection or customs inspection on the basis of selective or random checks.

When conducting a customs inspection or customs inspection, the technical means of customs control are used to the maximum extent.

Customs duties and taxes in respect of goods sent by international postal items are not paid if the cost of such goods sent within one week to one recipient does not exceed 10 thousand rubles.

For goods sent to individuals and intended for personal use, full or partial exemption from customs duties and taxes is applied. The Government of the Russian Federation establishes uniform rates of customs duties and taxes in respect of goods whose value exceeds the value of goods sent without payment of customs duties and taxes, in terms of such an excess.

Customs duties and taxes on goods for which a separate customs declaration is not required are calculated and charged by the customs authorities that carry out customs clearance at places of international postal exchange using a customs receipt order. The calculation of the amounts of customs duties and taxes is made on the basis of information on the value of goods indicated in the documents provided for by the acts of the Universal Postal Union and used for customs purposes. For international postal items with a declared value, the amounts of customs duties and taxes are calculated based on this declared value only if it exceeds the value indicated in the documents used for customs purposes.

International postal items containing goods for which customs payments have been assessed by the customs authority are issued to addressees at places of international postal exchange only after the postal organization has received the full amount of customs payments. The collection of customs payments is made on the basis of a postal money transfer form drawn up by an official of the customs authority. The paid amounts of customs payments are transferred to the account of the customs authority that accrued them after the issuance of the international postal item to the recipient. Payment for postal transfer is carried out at the expense of the person paying customs payments, and cannot exceed 1% of the amount of payment. Forms of postal money transfers are provided to the customs authorities free of charge.

In case of loss of international postal items, their issuance to the recipient without the permission of the customs authority, the postal organization that has lost or issued the specified postal items is responsible for paying customs duties.

The calculation of customs payments and their payment in respect of goods that are declared by filing a separate customs declaration are made in the general manner established by Sec. III TK.

The procedure for internal customs transit is applied to international postal items in the manner determined by the Federal Customs Service of Russia in agreement with the federal executive body in charge of managing activities in the field of postal communications, based on the requirements and restrictions established by this Code.

Customs clearance of international postal items in transit through the territory of the Russian Federation is not carried out.

Chapter 25. MOVEMENT OF GOODS BY CERTAIN CATEGORIES OF FOREIGN PERSONS

The provisions of Ch. 25 "Movement of goods by certain categories of foreign persons" of the Customs Code applies to goods transported across the customs border by diplomatic, consular and other official representative offices of foreign states, international organizations, personnel of these representative offices and organizations, as well as to goods intended for personal and family use certain categories of foreign persons enjoying benefits, privileges and (or) immunities in the customs territory of the Russian Federation in accordance with international treaties of the Russian Federation.

Customs clearance of the above goods is carried out in a simplified manner.

Order of the Federal Customs Service of Russia dated January 11.01.2006, 4 No. 62[XNUMX] establishes the competence of the customs authorities located in Moscow and the Moscow Region, in St. Petersburg and the Leningrad Region, to carry out customs operations in relation to the diplomatic mail of foreign states and goods transported by certain categories of foreign persons .

Diplomatic missions of foreign states located on the territory of the Russian Federation may import into the customs territory of the Russian Federation and export from this territory goods intended for the official use of representative offices with exemption from customs duties and taxes and without application to goods of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

The head of a diplomatic mission of a foreign state and members of the diplomatic staff of a mission of a foreign state, as well as members of their families living with them, may import into the customs territory of the Russian Federation goods intended for their personal and family use, including goods for initial acquisition, and export them outside the customs territory of the Russian Federation goods intended for their personal and family use, with exemption from customs duties, taxes and without the application to goods of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

The personal baggage of the head of a diplomatic mission of a foreign state, members of the diplomatic staff of a mission of a foreign state, as well as members of their families living with them, is exempt from customs inspection, unless there are serious grounds to believe that it contains goods not intended for personal and family use, or goods whose import into the Russian Federation or export from the Russian Federation is prohibited by the legislation of the Russian Federation, international treaties of the Russian Federation or regulated by quarantine rules. Customs inspection should be carried out only in the presence of these persons or their authorized representatives.

Members of the administrative and technical staff of a diplomatic mission of a foreign state and members of their families residing with them, if the said persons and members of their families do not reside permanently in the Russian Federation and are not citizens of Russia, may import into the customs territory of the Russian Federation goods intended for initial acquisition with exemption from the payment of customs duties, taxes and without the application to goods of prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

On the basis of a special agreement with a foreign state, customs privileges provided by the Customs Code to members of the diplomatic staff of a representative office of a foreign state may be extended to members of the administrative, technical and service personnel of this representative office, as well as to members of their families who do not permanently reside in the Russian Federation and are not citizens Russia, based on the principle of reciprocity in relation to each individual foreign state.

consular offices of foreign states, consular officials of foreign states, including the head of a consular office of a foreign state, and consular employees of foreign states, as well as members of their families, are granted customs benefits provided for by the Customs Code for diplomatic missions of foreign states or the relevant personnel of diplomatic missions of foreign states.

On the basis of a special agreement with a foreign state, employees of the service personnel of a consular office of a foreign state, as well as members of their families who do not permanently reside in the Russian Federation, based on the principle of reciprocity in relation to each individual foreign state, can be extended customs benefits provided by the Customs Code to members of the relevant personnel of a diplomatic mission of a foreign state.

Diplomatic pouch and consular bag of foreign states, moved across the customs border, are not subject to either opening or detention. If there are serious grounds to believe that the consular bag contains not only official correspondence and documents or goods that are intended exclusively for official use, the customs authority has the right to demand that the consular bag be opened by authorized persons of the represented foreign state in the presence of a customs officer. In case of refusal to open, the consular bag is returned to the place of departure.

All places constituting the diplomatic bag and the consular bag must have visible external signs indicating the nature of these places.

Diplomatic mail may contain only diplomatic documents and goods intended for official use, and consular bags - only official correspondence and documents or goods intended exclusively for official use.

Foreign diplomatic and consular couriers can import into the customs territory of the Russian Federation and export from this territory goods intended for their personal and family use, based on the principle of reciprocity in relation to each individual foreign state with exemption from customs inspection, payment of customs duties, taxes and without application economic prohibitions and restrictions on goods established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Representatives of foreign states, members of parliamentary and government delegations, as well as, on the basis of reciprocity, members of delegations of foreign states who come to the Russian Federation to participate in international negotiations, international conferences and meetings or with other official assignments, are provided with customs benefits provided for by the Labor Code for members of a diplomatic mission. personnel of a representative office of a foreign state. The same benefits are provided to family members accompanying these persons.

Members of the diplomatic staff of a representative office of a foreign state and consular officials of a consular office of a foreign state, members of their families, representatives of foreign states, members of parliamentary and government delegations, as well as, on the basis of reciprocity, members of delegations of foreign states who come to the Russian Federation to participate in international negotiations, international conferences and meetings or with other official instructions, family members accompanying the said persons, following in transit through the territory of the Russian Federation, are granted customs privileges provided for by the Labor Code for members of the diplomatic staff of the mission.

Customs benefits for international interstate and intergovernmental organizations, representative offices of foreign states attached to them, as well as for the personnel of these organizations and representative offices and members of their families are determined by the relevant international treaties of the Russian Federation.

Chapter 26. MOVEMENT OF GOODS BY PIPELINE TRANSPORT AND POWER LINES

The movement of goods across the customs border by pipeline transport and power lines is carried out in accordance with the provisions of Ch. 26 of the Labor Code, and in the part not regulated by this chapter, in accordance with the general procedure established by the Labor Code.

Import into the customs territory of the Russian Federation and export from this territory of goods transported by pipeline transport are allowed after the acceptance of the customs declaration and the release of goods by the customs authority in accordance with the terms of the customs regime declared therein.

When submitting a customs declaration, the actual presentation of goods is not required.

When importing into the customs territory of the Russian Federation or exporting from this territory goods transported by pipeline, it is allowed to mix goods, as well as change the quantity and condition (quality) of goods due to technological features of transportation and specific characteristics of goods in accordance with technical regulations and national standards in force in Russian Federation.

Customs procedures for temporary storage and internal customs transit are not applied to goods transported by pipeline.

When moving goods across the customs border by pipeline transport, their periodic temporary declaration is allowed, taking into account the following features provided for in Art. 311 TK.

Periodic temporary declaration made by filing a temporary customs declaration.

In a temporary customs declaration, it is allowed to state information based on the intentions of importing or exporting an approximate amount of goods within a certain period of time not exceeding the validity period of a foreign trade agreement, a conditional customs value (assessment) determined according to the amount of goods planned to be moved across the customs border, and ( or) the procedure for determining the price of the said goods provided for by the terms of the foreign trade contract.

It is allowed to submit one temporary customs declaration for goods imported or exported by the same person moving goods in accordance with the terms of one customs regime in fulfillment of obligations under several foreign trade agreements (including under different terms of delivery, pricing and payment).

A temporary customs declaration is submitted by the declarant for a period of time not exceeding one quarter, and for natural gas - one calendar year, no later than the 20th day of the month preceding this period.

If during the calendar month of delivery the terms of delivery and (or) the quantity of goods specified in the temporary customs declaration accepted by the customs body change, it is allowed to submit an additional temporary customs declaration during the month of delivery.

The declarant is obliged to submit one or more duly completed full customs declarations for goods imported or exported for each calendar month of delivery of goods. A complete customs declaration must be submitted no later than the 20th day of the month following the calendar month in which the goods were delivered. Upon a reasoned request of the declarant, the customs authority shall extend the deadline for filing a full customs declaration for exported goods, but not more than up to 90 days. Extension of the deadline for filing a full customs declaration does not extend the deadlines for payment of due amounts of customs duties and taxes.

If within a calendar month the goods declared for import or export in the temporary customs declaration were not imported or were not actually exported, the declarant is obliged to notify the customs authority in writing before the deadline for filing a full customs declaration.

Customs duties are paid for goods exported from the customs territory of the Russian Federation for each calendar month of delivery at the rates of export customs duties effective on the 15th day of the month of delivery of goods.

At least 50% of the amount of export customs duties calculated based on the information specified in the temporary customs declaration is paid no later than the 20th day of the month preceding each calendar month of delivery. In this case, the calculation of the amounts of export customs duties is carried out on the basis of the quantity of goods proportionally corresponding to one calendar month of delivery, if the temporary customs declaration specifies a delivery period exceeding one calendar month.

In the case of filing an additional temporary customs declaration, export customs duties shall be paid in full no later than the day of acceptance of such a declaration.

Not later than the 20th day of the month following each calendar month of delivery, the remaining part of the amounts of export customs duties, calculated on the basis of updated information about the exported goods and the export customs duty rate effective on the 15th day of the month of delivery, is paid.

When importing goods transported by pipeline, import customs duties and taxes are paid no later than the 20th day of the month preceding each calendar month of delivery, based on the information specified in the temporary customs declaration. For the purposes of calculating and paying customs duties, the rates of customs duties and taxes effective on the 15th day of the month preceding the month of delivery are applied.

Updated information on goods imported for each calendar month of delivery shall be submitted to the customs authority no later than the 20th day of the month following each calendar month of delivery. If the amounts of payable customs duties and taxes increase as a result of clarification of information, the additional payment of the amounts must be made simultaneously with the submission of the clarified information. Penalties are not charged in this case.

The refund of overpaid amounts is carried out in accordance with the general procedure.

When goods are moved by pipeline transport, the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities are applied on the day the temporary customs declaration is accepted.

Import into the customs territory of the Russian Federation and export from this territory of goods transported via power lines are allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties in accordance with the following rules.

Customs procedures for temporary storage and internal customs transit are not applied to goods transported via power lines.

The declaration of electric energy moved across the customs border is made by submitting a customs declaration no later than the 20th day of the month following each calendar month of the actual delivery of goods. Upon a reasoned request from the declarant, the customs authority shall extend the term for filing the customs declaration, but not more than by five days.

The declaration is subject to the actual amount of electrical energy, which is determined on the basis of the readings of metering devices installed in technologically determined places and fixing the movement of electrical energy.

The amount of electrical energy moved between two states is defined as the balance-flow (the algebraic sum of electrical energy flows in opposite directions along interstate power lines of all voltage classes that are in operation) for each calendar month.

The calculated value of the balance-flow is corrected for the amount of losses of electric energy in the networks that occur during the movement of electric energy.

Declaration is made on the basis of acts on the actual supply of electricity under the relevant foreign trade agreement.

Customs duties and taxes are paid no later than the day of submission of the customs declaration for goods transported across the customs border within one calendar month.

The customs authority has the right to require the submission of a security for the payment of customs duties, including if the declarant has been carrying out his foreign economic activity for less than one year. The amount of security is determined in accordance with Art. 338 TK.

Identification of goods transported by pipelines and power lines is not carried out, which does not prevent the customs authorities from establishing for customs purposes the quantity, quality and other characteristics of goods using the information contained in documents, meter readings and other measuring instruments.

The movement of Russian goods by pipeline transport and along power lines between two points located on the customs territory of the Russian Federation through the territory of a foreign state is carried out in accordance with the rules established by paragraph 4 of Ch. 21 of the Labor Code regarding the special customs regime for the movement of Russian goods between customs authorities through the territory of a foreign state.

Section III. CUSTOMS PAYMENTS

Chapter 27. GENERAL PROVISIONS RELATED TO CUSTOMS PAYMENTS. TYPES OF CUSTOMS PAYMENTS

27.1. Customs payments and their types

For customs payments relate:

1) import customs duty;

2) export customs duty;

3) VAT levied on the importation of goods into the customs territory of the Russian Federation;

4) excise duty levied on the importation of goods into the customs territory of the Russian Federation;

5) customs fees.

Customs payments are levied if they are established in accordance with the legislation of the Russian Federation.

Customs duty is charged on the basis of the Labor Code and the Law of the Russian Federation of May 21.05.1993, 5003 No. 1-63 "On the customs tariff".[XNUMX]

In the Law of the Russian Federation "On the Customs Tariff", the duty is understood as the customs duty, as well as other duties provided for by this Law. At the same time, customs duty is a mandatory payment to the federal budget collected by customs authorities when goods are imported into the customs territory of the Russian Federation or exported from this territory, as well as in other cases established by the customs legislation of the Russian Federation, for the purpose of customs and tariff regulation of foreign trade activities in economic interests. Russian Federation. Customs duties include import customs duty, including seasonal duties, and export customs duty.

The Law of the Russian Federation "On the Customs Tariff" establishes the procedure for the formation and application of the customs tariff of the Russian Federation - an instrument of trade policy and state regulation of the domestic market of goods of the Russian Federation in its relationship with the world market, as well as the rules for imposing duties on goods when they are moved across the customs border of the Russian Federation.

The main objectives of the customs tariff are:

- rationalization of the commodity structure of the import of goods into the Russian Federation;

- maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of Russia;

- creation of conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation;

- protecting the economy of the Russian Federation from the adverse effects of foreign competition;

- providing conditions for effective integration of the Russian Federation into the world economy.

The scope of this Law is the unified customs territory of the Russian Federation.

Customs tariff of the Russian Federation - a set of rates of customs duties (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the FEACN.

The customs tariff applies to the import of goods into the customs territory of the Russian Federation and the export of goods from this territory.

Customs duty rates are unified and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors.

Import customs duty rates determined by the Government of the Russian Federation.

With regard to goods originating from countries with which trade and political relations provide for the most favored nation regime, the rates of import customs duties established on the basis of the Law of the Russian Federation "On Customs Tariffs" are applied. With regard to goods originating from countries with which trade and political relations do not provide for the most favored nation regime, the rates of import customs duties established on the basis of this Law are doubled, except for cases where the Russian Federation grants tariff benefits (preferences) on the basis of the relevant provisions Law of the Russian Federation "On the customs tariff".

For goods whose country of origin has not been established, the rates of import customs duties applicable to goods originating from countries with which trade and political relations provide for the most favored nation regime are applied, except for cases provided for by the customs legislation of the Russian Federation.

Export customs duty rates and the list of goods to which they apply are established by the Government of the Russian Federation.

The following apply in the Russian Federation types of bets duties:

- ad valorem rates calculated as a percentage of the customs value of taxable goods;

- specific rates charged in the established amount per unit of taxable goods;

- combined rates, combining both named types of customs taxation.

Special, anti-dumping and countervailing duties, established in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures for the import of goods, are charged according to the rules provided for by the Labor Code for the collection of import customs duties.

The preliminary special duty, preliminary anti-dumping duty and preliminary countervailing duty, established in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures for the import of goods, are levied in accordance with the rules provided for in Art. 331 TK.

The procedure for the application by the customs authorities of the provisions of Art. 318 of the Labor Code is explained in the Guidelines on the procedure for the application by customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments, which are approved by the order of the State Customs Committee of Russia dated November 27.11.2003, 647 No. 27.11.2003-r (hereinafter - Guidelines of the State Customs Committee of Russia dated November 647, XNUMX No. XNUMX-r ).

27.2. Emergence and termination of the obligation to pay customs duties and taxes. Cases when customs duties, taxes are not paid

When moving goods across the customs border, the obligation to pay customs duties and taxes arises:

1) when importing goods - from the moment of crossing the customs border;

2) when exporting goods - from the moment of filing a customs declaration or performing actions directly aimed at exporting goods from the customs territory of the Russian Federation.

Customs duties and taxes are not paid if:

1) in accordance with the legislation of the Russian Federation or the Labor Code:

- goods are not subject to customs duties and taxes;

- in relation to goods, a conditional full exemption from customs duties and taxes has been granted - during the period of such exemption and subject to the conditions in connection with which such exemption was granted;

2) the total customs value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5000 rubles;

3) before the release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by the Labor Code, foreign goods turned out to be destroyed or irretrievably lost due to an accident or force majeure or as a result of natural wear and tear or loss under normal conditions of transportation, storage or use (operation );

4) goods are transferred to federal ownership in accordance with the Labor Code and other federal laws.

With regard to goods released for free circulation in the customs territory of the Russian Federation or exported from this territory, the obligation to pay customs duties and taxes ceases in cases provided for by the Tax Code.

The procedure for the application by the customs authorities of the provisions of Art. 319 of the Labor Code is explained in the Guidelines of the State Customs Committee of Russia dated November 27.11.2003, 647 No. XNUMX-r.

27.3. Persons responsible for payment of customs duties and taxes

The person responsible for the payment of customs duties and taxes is the declarant. If the declaration is made by a customs broker (representative), he is responsible for paying customs duties and taxes.

In case of non-compliance with the provisions of the Customs Code on the use and disposal of goods or on the fulfillment of other requirements and conditions established by the Customs Code for the application of customs procedures and customs regimes, the content of which provides for full or partial exemption from customs duties and taxes, by persons responsible for the payment of customs duties and taxes in cases expressly provided for by this Code, are the owner of the temporary storage warehouse, the owner of the customs warehouse, the carrier, the persons who are responsible for compliance with the customs regime.

In case of non-payment of customs duties and taxes, including in case of their incorrect calculation and (or) late payment, the person responsible for the payment of customs duties and taxes shall be liable to the customs authorities.

In case of illegal movement of goods and vehicles across the customs border, the persons who illegally move goods and vehicles, persons involved in the illegal movement, if they knew or should have known about the illegality of such movement, and when importing - also persons who acquired illegally imported goods and vehicles into ownership or possession, if at the time of acquisition they knew or should have known about the illegality of import, which was duly confirmed in the manner prescribed by the legislation of the Russian Federation. These persons bear the same responsibility for paying customs duties and taxes, as if they acted as a declarant of illegally exported or illegally imported goods.

According to the Ruling of the Constitutional Court of the Russian Federation of May 12.05.2006, 167 No. 64-O[XNUMX], persons who at the time of purchasing the vehicle did not know and should not have known about the illegality of its import into the territory of the Russian Federation cannot be considered as responsible for the customs clearance of the relevant vehicles , including the payment of customs duties, since at the time of importation into the territory of Russia they did not have any relationship with these vehicles. Consequently, for such persons, the current customs legislation does not exclude the possibility of exercising the powers of the owner in relation to vehicles legally acquired by them.

The procedure for the application by the customs authorities of the provisions of Art. 320 of the Labor Code is explained in the Guidelines of the State Customs Committee of Russia dated November 27.11.2003, 647 No. XNUMX-r.

27.4. Restrictions on the total amount of customs duties, taxes in relation to goods imported into the customs territory of the Russian Federation

The total amount of import customs duties and taxes in respect of goods imported into the customs territory of the Russian Federation cannot exceed the amount of customs duties and taxes payable if the goods were released for free circulation when they were imported into the customs territory of the Russian Federation, excluding penalties and interest , except when:

- the amount of customs duties and taxes increases due to changes in the rates of customs duties and taxes;

- the rates of customs duties and taxes applicable on the day of acceptance of the customs declaration by the customs authority when declaring the changed customs regime are applied to the goods.

In these cases, the amounts of customs duties and taxes paid under the previous customs regime are subject to offset when paying the amounts of customs duties and taxes in accordance with the terms of the newly elected customs regime.

The procedure for the application by the customs authorities of the provisions of Art. 321 of the Labor Code is explained in the Guidelines of the State Customs Committee of Russia dated November 27.11.2003, 647 No. XNUMX-r.

Chapter 28. CALCULATION OF CUSTOMS DUTIES AND TAXES

28.1. Subject to customs duties and taxes. Procedure for determining and declaring the customs value of goods

Subject to customs duties, taxes are goods moving across the customs border. tax base for the purposes of calculating customs duties and taxes are the customs value of goods and (or) their quantity.

The customs value of goods is determined by the declarant in accordance with the methods for determining the customs value established by the legislation of the Russian Federation, and is declared to the customs authority when declaring goods.

The customs value of goods declared by the declarant and the information submitted by him related to its determination must be based on reliable and documented information.

The control of the customs value of goods is carried out by the customs authorities in the manner determined by the Federal Customs Service of Russia in accordance with the Labor Code.

Instructions for checking the correctness of determining the customs value of goods imported (imported) into the customs territory of the Russian Federation, approved by order of the Federal Customs Service of Russia dated November 22.11.2006, 1206 No. 65.[XNUMX]

The regulation on the special procedure for the control of the customs value of certain types of goods was approved by order of the State Customs Committee of Russia dated June 28.06.2004, 727 No. 66.[XNUMX]

The regulation on the control of the customs value of goods imported into the customs territory of the Russian Federation was approved by order of the State Customs Committee of Russia No. 05.12.2003 dated 1399.[67]

The customs authority, on the basis of the documents and information submitted by the declarant, as well as on the basis of the information at its disposal used in determining the customs value of goods, makes a decision on agreement with the chosen declarant on the method of determining the customs value of goods and on the correctness of determining the customs value of goods declared by the declarant.

If the documents and information submitted by the declarant are not sufficient to make a decision on the declared customs value of the goods, the customs authority in writing requests additional documents and information from the declarant and sets a deadline for their submission, which should be sufficient for this.

In order to confirm the declared customs value of goods, the declarant is obliged, at the request of the customs authority, to submit the necessary additional documents and information or to give a written explanation of the reasons why the documents and information requested by the customs authority cannot be submitted.

The declarant has the right to prove the legitimacy of using the method chosen by him for determining the customs value of goods and the reliability of the information submitted by him.

In the absence of data confirming the correctness of determining the customs value of goods declared by the declarant, or if there are signs that the documents and information submitted by the declarant are not reliable and (or) sufficient, the customs authority has the right to decide on disagreement with the use of the chosen method for determining the customs value of goods and invite the declarant to determine the customs value of goods using another method. In this case, consultations may be held between the customs authority and the declarant on the choice of a method for determining the customs value of goods.

If the procedure for determining the customs value of goods is not completed within the terms of the release of goods, the release is made subject to the payment of customs payments, which may be additionally charged. The customs authority informs the declarant in writing of the amount of the required security for the payment of customs duties. Additional security for the payment of export customs duties and taxes is not provided in the case of export of exchange-traded goods, the selling price of which is unknown at the time of customs clearance.

In cases where the declarant fails to submit additional documents and information within the time limits established by the customs authority, or the customs authority finds signs that the information provided by the declarant may not be reliable and (or) sufficient, and the declarant refused to determine the customs value of goods on the basis of another method at the suggestion of the customs authority, the customs authority independently determines the customs value of goods, consistently applying methods for determining the customs value of goods. The customs authority shall notify the declarant of the decision in writing no later than the day following the day the decision was made. In the event that the customs authority determines the customs value of goods after the release of goods, the customs authority issues a demand for payment of customs payments (Article 350 of the Labor Code), if additional payment of customs duties and taxes is required. Payment of additionally calculated amounts of customs duties and taxes must be made within 10 working days from the date of receipt of the request. Penalties on the additional amount of customs duties and taxes paid within the specified period are not charged.

28.2. The procedure for calculating customs duties and taxes

Customs duties and taxes shall be calculated by the declarant or other persons responsible for the payment of customs duties and taxes on their own, except in cases where customs duties and taxes on goods for which no separate customs declaration is required are calculated and charged by the customs authorities carrying out customs clearance. registration in places of international postal exchange, using a customs receipt order, as well as when issuing a demand for payment of customs payments.

When a demand is made for the payment of customs payments, the calculation of payable customs duties and taxes is carried out by the customs authority.

The amounts of payable customs duties and taxes shall be calculated in the currency of the Russian Federation.

28.3. Application of rates of customs duties, taxes

For the purposes of calculating customs duties and taxes, the rates effective on the day of acceptance of the customs declaration by the customs authority are applied, except for the following cases:

- release of goods before filing a customs declaration;

- movement of goods by pipeline transport;

- in relation to goods imported into the customs territory of the Russian Federation in violation of the requirements and conditions established by the Labor Code, and in respect of which customs duties and taxes have not been paid.

For the purposes of calculating customs duties and taxes, the rates corresponding to the name and classification of goods in accordance with the Customs Tariff of the Russian Federation and the Tax Code are applied, with the exception of cases of declaring goods of several names with one classification code according to the FEACN, as well as those provided for by the Customs Code when applying single rates of customs duties , taxes on goods transported across the customs border by individuals for personal use.

When declaring goods of several names with the indication of one classification code according to the TN VED, the rates of customs duties and taxes corresponding to this classification code are applied to all such goods.

28.4. Foreign currency conversion for the purpose of calculating customs duties and taxes

In cases where for the purposes of calculating customs duties and taxes, including determining the customs value of goods, it is required to recalculate foreign currency, the exchange rate of foreign currency to the currency of the Russian Federation is applied, established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments and effective on the day of acceptance of the customs declaration customs authority.

The procedure for the application by the customs authorities of the provisions of Art. 326 of the Labor Code is explained in the Guidelines of the State Customs Committee of Russia dated November 27.11.2003, 647 No. XNUMX-r.

28.5. Calculation of customs duties, taxes in case of illegal movement of goods across the customs border or use of goods in violation of established restrictions

With regard to goods imported into the customs territory of the Russian Federation in violation of the requirements and conditions established by the Customs Code, and in respect of which customs duties and taxes have not been paid, the amounts of customs duties and taxes payable are calculated based on the rates of customs duties and taxes in force on the day of crossing the customs borders, and if such a day cannot be established, on the day of detection of such goods by the customs authorities. In case of loss, non-delivery or release without the permission of the customs authorities of goods transported or stored in accordance with the customs procedures, respectively, of internal customs transit and temporary storage, the amounts of customs duties and taxes payable are calculated based on the rates in force on the day the goods are placed under the relevant customs procedure. .

In case of illegal export of goods from the customs territory of the Russian Federation, the amounts of customs duties payable are calculated based on the rates of customs duties in force on the day of crossing the customs border, and if such a day cannot be determined, on the 1st day of the month or on the 1st day of the first month of the year during which the goods were exported.

For the purposes of calculating customs duties and taxes in respect of goods imported into the customs territory of the Russian Federation, as tax base the customs value of goods, their quantity or other characteristics used to determine the tax base are used on the day the rates of customs duties and taxes are applied in accordance with paragraph 1 of Art. 327 TK. If it is impossible to determine the amount of customs payments payable due to failure to provide the customs authority with accurate information about the nature of goods, their name, quantity, country of origin and customs value of goods, the amount of customs payments is determined based on the highest rates of customs duties, taxes, quantity or the cost of goods, which can be determined on the basis of available information. When establishing, within one year from the date of payment or release of accurate information about the goods, a refund of overpaid amounts of customs duties, taxes or collection of underpaid amounts is made.

From the amount of customs duties and taxes in respect of goods imported into the customs territory of the Russian Federation, the amount of VAT paid during the turnover of goods is deducted in the amount confirmed by the documents used to calculate VAT in accordance with the legislation of the Russian Federation on taxes and fees.

When conditionally released goods are used for other purposes than those in connection with which full or partial exemption from customs duties and taxes was granted, the rates of customs duties and taxes in force on the day the customs declaration was accepted by the customs authority are applied. The customs value of goods, their quantity or other characteristics used to determine the tax base are determined on the day the rates of customs duties and taxes are applied.

Chapter 29. PROCEDURE AND TERMS OF PAYMENT OF CUSTOMS DUTIES AND TAXES

29.1. Payers of customs duties and taxes

Payers of customs duties, taxes are declarants and other persons on whom the Customs Code is entrusted with the obligation to pay customs duties and taxes.

Any person has the right to pay customs duties and taxes for goods transported across the customs border.

The procedure for the application by the customs authorities of the provisions of Art. 328 of the Labor Code is explained in the Guidelines of the State Customs Committee of Russia dated November 27.11.2003, 647 No. XNUMX-r.

29.2. Terms of payment of customs duties, taxes

When goods are imported, customs duties and taxes must be paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the day the internal customs transit is completed, if the declaration of goods is not made at the place of their arrival.

When goods are exported, customs duties must be paid no later than the date of submission of the customs declaration, unless otherwise established by the Customs Code.

When changing the customs regime, customs duties and taxes must be paid no later than the day established by the Customs Code for the completion of the changed customs regime.

When conditionally released goods are used for other purposes than those in connection with which customs privileges were granted, for the purposes of calculating penalties, the period for payment of customs duties and taxes is considered to be the first day when the restrictions on the use and disposal of goods were violated by the person. If such a day cannot be determined, the date for payment of customs duties and taxes shall be the day on which the customs body accepts the customs declaration for such goods.

In case of violation of the requirements and conditions of customs procedures, which, in accordance with the Labor Code, entails the obligation to pay customs duties and taxes, the deadline for payment of customs payments for the purposes of calculating penalties is the day of such violation. If it is impossible to determine such a date, the date for payment of customs duties and taxes shall be the day of commencement of the relevant customs procedure.

Deadlines for the payment of customs duties in respect of goods transported by individuals for personal use, in international mail, pipelines and power lines, temporarily imported goods with partial exemption from customs duties, taxes, illegally imported goods found with their purchasers (organizations engaged in wholesale or retail sale of imported goods) on the territory of the Russian Federation are determined by the Labor Code.

The procedure for the application by the customs authorities of the provisions of Art. 329 of the Labor Code is explained in the Guidelines of the State Customs Committee of Russia dated November 27.11.2003, 647 No. XNUMX-r.

29.3. Advance payments

advance payments are funds deposited to the account of the customs authority on account of future customs payments and not identified by the payer as specific types and amounts of customs payments in respect of specific goods.

Advance payments can be made to the cash desk or to the account of the customs authority in the currency of the Russian Federation, as well as in foreign currency in accordance with the currency legislation of the Russian Federation. However, the effect of paragraph 2 of Art. 330 of the Labor Code in terms of making advance payments in foreign currency to the cash desk or account of the customs authority was suspended from January 1 to December 31, 2007 by Federal Law No. 19.12.2006-FZ of December 238, 2007 "On the federal budget for 68",[1] and from January 31 to December 2008, 24.07.2007 - by the Federal Law of July 198, 2008 No. 2009-FZ "On the federal budget for 2010 and for the planning period of 69 and XNUMX."[XNUMX]

Monetary funds received by the customs authority as advance payments are the property of the person who made advance payments and cannot be considered as customs payments until this person makes an order to the customs authority to this effect or the customs authority levies collection on advance payments . As an order of the person who made advance payments, the submission by him or on his behalf of a customs declaration or the performance of other actions indicating the intention to use their funds as customs payments is considered.

At the request of the payer, the customs authority is obliged to submit to him a report on the expenditure of funds made as advance payments in writing no later than 30 days from the date of receipt of the request. If the payer disagrees with the results of the report of the customs authority, a joint reconciliation of the expenditure of the payer's funds is carried out. The results of such reconciliation are documented in an act in the form determined by the Federal Customs Service of Russia. The act is drawn up in duplicate, signed by the customs authority and the payer. One copy of the act after its signing is subject to delivery to the payer.

The form of the act of reconciliation of advance payments was approved by order of the State Customs Committee of Russia dated 04.08.2003 No. 849.[70]

Return advance payments are made according to the rules stipulated by the Labor Code for the return of customs duties and taxes (Chapter 33), if an application for their return is submitted within three years from the date of their payment to the cashier or receipt to the account of the customs authority.

29.4. Procedure and forms of payment of customs duties and taxes

Customs duties and taxes are paid to the cash desk or to the account of the customs authority opened for these purposes in accordance with the legislation of the Russian Federation, except for the case of international postal items containing goods for which customs payments have been assessed by the customs authority.

The preliminary special duty, the preliminary anti-dumping duty and the preliminary countervailing duty are collected according to the rules established by the Customs Code for the collection of import customs duties. The amounts of these duties are not subject to transfer to the federal budget until a final decision is made to introduce, respectively, a special protective measure, an anti-dumping measure or a compensatory measure in accordance with the legislation of the Russian Federation on special protective, anti-dumping and compensatory measures when importing goods.

Customs duties and taxes are paid at the choice of the payer both in the currency of the Russian Federation and in foreign currency, the exchange rate of which is quoted by the Central Bank of the Russian Federation, in accordance with the currency legislation of the Russian Federation. The action of paragraph 2 of Art. 331 of the Labor Code in terms of payment of customs duties, taxes in foreign currency (except for the payment of customs duties, taxes associated with the fulfillment of the obligation to pay them by offsetting against the payment of customs duties, taxes, advance payments, cash deposit, overpaid or overcharged amounts customs duties, taxes paid in foreign currency to the cash desk or account of the customs authority before January 1, 2007) was suspended from January 1 to December 31, 2007 by the Federal Law "On the Federal Budget for 2007", and from January 1 to 31 December 2008 - Federal Law "On the federal budget for 2008 and for the planning period of 2009 and 2010".

The conversion of the currency of the Russian Federation into foreign currency for the purpose of paying customs duties and taxes calculated in the currency of the Russian Federation is carried out at the rate in force on the day the customs authority accepts the customs declaration, and in cases where the obligation to pay customs duties and taxes is not associated with the filing of a customs declaration, - on the day of actual payment.

Customs duties, taxes can be paid in any form in accordance with the legislation of the Russian Federation.

At the request of the payer, the customs authorities are obliged to issue confirmation of payment of customs duties and taxes in writing.

29.5. Fulfillment of the obligation to pay customs duties and taxes

The obligation to pay customs duties and taxes is considered fulfilled, taking into account the specifics established by the Labor Code:

1) from the moment of debiting funds from the payer's bank account;

2) from the moment of depositing cash to the cash desk of the customs authority;

3) from the moment of offset against the payment of customs duties and taxes of overpaid or overcharged amounts of customs duties and taxes, and if such offset is made at the initiative of the payer - from the moment of acceptance of the application for offset;

4) from the moment of offset against the payment of customs duties, taxes of advance payments or cash deposit, and if such offset is made at the initiative of the payer - from the moment of receipt by the customs authority of the order on offset;

5) from the moment of offset against the payment of customs duties and taxes of the funds paid by the bank, other credit organization or insurance organization in accordance with a bank guarantee or insurance contract, as well as by the guarantor in accordance with the surety agreement;

6) from the moment of foreclosure on goods in respect of which customs payments have not been paid, or on the subject of pledge or other property of the payer, if the amount of the specified monetary funds is not less than the amount of the debt on payment of customs duties and taxes.

Chapter 30

30.1. General conditions for changing the deadline for payment of customs duties and taxes

If there are grounds for granting a deferral or installment plan for the payment of customs duties and taxes, the Federal Customs Service of Russia or other customs authorities determined by it, at the request of the payer of customs duties and taxes in writing, may change the deadline for payment of customs duties and taxes.

Changing the deadline for payment of customs duties and taxes made in the form of a deferment or installment plan.

The granting of a deferral or installment plan for the payment of customs duties and taxes may be refused only if there are circumstances that preclude the granting of a deferral or installment plan.

Deferral or installment payment of customs duties, taxes may be granted for one or more types of customs duties, taxes, as well as in respect of the entire amount payable, or part of it.

Deferral or installment payment of customs duties and taxes shall be granted subject to the security of payment of customs payments. The decision to grant a deferral or installment payment of customs duties and taxes shall be made within a period not exceeding 15 days from the date of filing an application for this.

Deferral or installment payment of customs duties and taxes is granted for a period of one to six months.

The decision to grant a deferral or installment plan for the payment of customs duties and taxes or to refuse to grant it shall be communicated in writing to the person who applied for it. The decision shall indicate the period for which a deferment or installment payment of customs duties and taxes is granted, and in case of refusal to grant a deferment or installment payment of customs duties and taxes - the reasons for such a decision.

30.2. Grounds for granting a deferral or installment plan for the payment of customs duties and taxes

Deferral or installment payment of customs duties and taxes is granted to the payer of customs duties and taxes in the presence of at least one of the following grounds (grounds for granting a deferral or installment payment of customs duties and taxes):

1) causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances;

2) delay in financing this person from the federal budget or payment of the state order executed by this person;

3) goods moved across the customs border are perishable goods;

4) implementation by a person of deliveries under intergovernmental agreements.

30.3. Circumstances excluding the granting of a deferral or installment plan

Deferral or installment plan for the payment of customs duties and taxes is not granted if in relation to a person applying for the said deferment or installment plan:

1) a criminal case has been initiated on the grounds of a crime related to violations of the customs legislation of the Russian Federation;

2) bankruptcy proceedings have been initiated.

In the presence of these circumstances, the decision to grant a deferment or installment plan for the payment of customs duties and taxes cannot be made, and the decision made is subject to cancellation, of which the person who applied for a deferment or installment plan is notified in writing within three working days.

30.4. Interest for granting a deferral or installment plan for the payment of customs duties and taxes

For granting a deferment or installment payment of customs duties, taxes, as well as in other cases provided for in subsection. 2 sect. II of the Labor Code, interest is charged on the amount of debt on payment of customs duties and taxes based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period of deferral or installment payment of customs duties and taxes.

Interest shall be paid prior to payment or simultaneously with payment of the amount of the debt on payment of customs duties and taxes, but not later than the day following the day of expiration of the granted deferment or installment payment of customs duties and taxes.

Payment, collection and return of interest are carried out in the manner prescribed by the Labor Code in relation to the payment, collection and return of customs duties and taxes.

Chapter 31. ENSURING THE PAYMENT OF CUSTOMS PAYMENTS

31.1. General conditions for ensuring the payment of customs duties and taxes

Fulfillment of the obligation to pay customs duties and taxes is ensured in the following cases:

1) granting a deferment or installment plan for the payment of customs duties and taxes;

2) conditional release of goods;

3) transportation and (or) storage of foreign goods;

4) implementation of activities in the field of customs.

Security for the payment of customs duties and taxes is not provided if the amount of customs duties, taxes, penalties and interest payable is less than 20 thousand rubles, as well as in cases where the customs authority has reason to believe that the obligations assumed to it will be fulfilled .

If the same person performs several customs operations within a certain period, the customs authority is obliged to accept security for the payment of customs duties and taxes for the performance of all such operations (general provision). Customs authorities accept general security for the payment of customs duties and taxes for customs operations in several customs authorities, if such security can be used by any of the customs authorities in case of violation of obligations secured in accordance with the Customs Code.

The procedure for the work of customs authorities with general security for the payment of customs payments was approved by order of the State Customs Committee of Russia dated December 25.12.2003, 700 No. 71-r.[XNUMX]

The payment of customs duties and taxes shall be secured by the person responsible for their payment, or by any other person in favor of the person responsible for the payment of customs duties and taxes.

The return of the security for the payment of customs duties and taxes shall be carried out no later than three days after the customs authority ascertains that the secured obligations have been fulfilled, or after the termination of the activity, the condition of which is the security for the payment of customs duties, with the exception of a cash deposit.

31.2. Amount of security for payment of customs payments

The amount of security for the payment of customs payments is determined by the customs authority on the basis of the amounts of customs payments, interest payable upon release of goods for free circulation or their export in accordance with the customs regime of export, and cannot exceed the amount of these amounts.

If, when establishing the amount of security for the payment of customs payments, it is impossible to accurately determine the amount of customs duties and taxes payable due to the failure to provide the customs authority with accurate information about the nature of the goods, their name, quantity, country of origin and customs value, the amount of security is determined based on the largest amount rates of customs duties, taxes, cost of goods and (or) their quantity, which can be determined on the basis of available information.

If the customs authority detects signs indicating that the information declared during the declaration of goods that affect the amount of customs duties and taxes payable may be unreliable or the declared information is not properly confirmed, the amount of security for the payment of customs payments is determined by the customs authority as the difference between the amount of customs duties and taxes that may be additionally charged subject to the above requirements, and the amount of paid customs duties and taxes.

The Federal Customs Service of Russia, in agreement with the federal ministry authorized in the field of customs, has the right to establish a fixed amount of security for the payment of customs payments in respect of certain types of goods, taking into account the above requirements.

31.3. Ensuring the payment of customs payments by persons carrying out activities in the field of customs

Carrying out activities as a customs broker, owner of a temporary storage warehouse, owner of a customs warehouse and customs carrier is conditioned by the security of payment of customs duties.

Amounts of securing the payment of customs duties when carrying out these types of activities, they cannot be less than:

- 50 million rubles. for a customs broker;

- 2,5 million rubles. and an additional 1000 rubles. for 1 sq. m of usable area, if an open area is used as a warehouse, or 300 rubles. for 1 cu. m of useful volume of the premises, if the premises are used as a warehouse, for owners of temporary storage warehouses and open-type customs warehouses;

- 2,5 million rubles. for owners of temporary storage warehouses and closed customs warehouses;

- 20 million rubles. for the customs carrier.

31.4. Ways to ensure the payment of customs duties

Payment of customs duties is ensured in the following ways:

1) pledge of goods and other property;

2) bank guarantee;

3) depositing funds to the cash desk or to the account of the customs authority in the federal treasury (cash deposit);

4) a guarantee.

Ensuring the payment of customs payments can be made by any of the above methods at the choice of the payer.

In addition to the above methods, the FCS of Russia establishes cases when the payment of customs payments can be ensured insurance contract. Legal acts of the Russian Federation may provide for other ways to ensure the payment of customs payments.

The subject pledge may be goods imported into the customs territory of the Russian Federation, as well as other property that may be the subject of a pledge in accordance with the civil legislation of the Russian Federation.

The pledge is formalized by an agreement between the customs authority and the pledger. The pledgor may be a person responsible for the payment of customs duties, taxes, or any other person.

In case of non-fulfillment of obligations to the customs authorities secured by a pledge, the amounts of debt on payment of customs payments are transferred by the customs authorities to the federal budget at the expense of the value of the pledged property.

If the subject of pledge are goods under customs control and transferred to the customs authorities, the satisfaction of the requirements of the customs authorities at the expense of these goods is carried out without applying to the court. Foreclosure on other pledged property is circulated in the manner prescribed by the Civil Code.

Customs authorities accept as security for the payment of customs duties bank guaranteesissued by banks, credit organizations or insurance organizations included in the Register of Banks and Other Credit Organizations maintained by the Federal Customs Service of Russia (hereinafter in this Chapter - the register), in the manner determined by the Federal Customs Service of Russia.

The administrative regulation of the Federal Customs Service for the performance of the state function of maintaining the register of banks and other credit organizations that have the right to issue bank guarantees for the payment of customs duties was approved by order of the Federal Customs Service of Russia dated 07.12.2006 No. 1281.[72]

The Federal Customs Service of Russia is obliged to ensure regular publication in its official publications of the lists of banks, credit institutions or insurance companies included in the register.

Legal relations related to the issuance of a bank guarantee, the submission of claims under a bank guarantee, the fulfillment by the guarantor of obligations and the termination of a bank guarantee are subject to the provisions of the legislation of the Russian Federation on banks and banking activities and the civil legislation of the Russian Federation.

For banks, credit organizations and insurance organizations included in the register, the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees issued by one bank or one organization are established for the acceptance of bank guarantees by customs authorities in order to ensure the payment of customs payments.

Order No. 03.10.2006n[121] of the Russian Ministry of Finance dated October 73, XNUMX established the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees issued by one bank or one organization for the acceptance of bank guarantees by customs authorities in order to ensure the payment of customs duties.

The inclusion of banks, credit institutions or insurance companies in the register is subject to the conditions provided for in Art. 343 TK. There is no fee for including a bank in the register.

The conditions for including a bank in the register are:

1) availability of a banking license issued by the Central Bank of the Russian Federation and banking activities for at least five years;

2) no debt to customs authorities;

3) the presence of a registered authorized capital of the bank in the amount of at least 200 million rubles;

4) availability of own funds (capital) of the bank in the amount of at least 1 billion rubles;

5) compliance with mandatory economic standards for all reporting dates during the last calendar year.

The conditions for including a bank branch in the register are:

1) entering a branch in the Book of State Registration of Credit Institutions;

2) the presence of the right to issue bank guarantees by the branch, provided for in the regulation on the branch;

3) compliance of the parent bank with the conditions for inclusion in the register or its inclusion in the register.

The conditions for inclusion of an insurance organization in the register are:

1) possession of a valid permanent license of the federal executive body for supervision of insurance activities for the right to conduct insurance activities for the types of liability insurance used in the customs business;

2) no debt to customs authorities;

3) the presence of a registered authorized capital in the amount of at least 500 million rubles;

4) carrying out activities as an insurance company for at least five years;

5) absence of losses during the last calendar year;

6) availability of free assets as of the last reporting date in the amount not less than the normative one;

7) the presence of net assets at the end of the last reporting period, the value of which must not be less than the amount of the paid-in authorized capital.

To be included in the register, a bank, credit organization or insurance organization shall apply to the customs authority with a written application containing information confirming the conditions for inclusion in the register, and submit the following documents:

1) the bank represents:

- founding documents;

- certificate of registration of a legal entity;

- certificate of registration of a credit institution of the Central Bank of the Russian Federation;

- license of the Central Bank of the Russian Federation for banking operations;

- a duly certified card with sample signatures of bank officials who have been granted the right to sign on bank guarantees, and an imprint of the bank's seal;

- a document containing calculations of own funds (capital) for each reporting date during the last calendar year, signed by the head and chief accountant and certified with a seal;

- balance sheet as of the last reporting date, signed by the head and chief accountant and certified with a seal;

- profit and loss statement as of the last reporting date, signed by the head and chief accountant and certified with a seal;

- a certificate of compliance with mandatory economic standards and the values ​​of indicators for their calculation for each reporting date during the last calendar year, signed by the head and chief accountant and certified with a seal;

- a copy of the auditor's report on the reliability of the financial statements for the past year, signed by the head and chief accountant and certified with a seal;

2) the branch of the bank additionally submits:

- position on the branch;

- an information letter from the Central Bank of the Russian Federation on the inclusion of the branch in the Book of State Registration of Credit Institutions;

- a duly certified card with samples of signatures of branch officials who have been granted the right to sign on bank guarantees, and an imprint of the branch's seal;

3) the insurance company represents:

- founding documents;

- certificate of state registration of a legal entity;

- a permanent license (with attachments) of the federal executive body for supervision of insurance activities for the right to conduct insurance activities;

- duly certified card with samples of signatures of officials of the insurance organization, who are granted the right to sign on bank guarantees, and an imprint of the seal of the insurance organization;

- balance sheets for the last two quarters, signed by the head and chief accountant and certified with a seal;

- reports on profits and losses for each quarter during the last calendar year, signed by the head and chief accountant and certified with a seal;

- calculations of the ratio of assets and liabilities for each quarter during the last calendar year, signed by the head and chief accountant and certified with a seal;

- a document containing information on the main performance indicators for the last two quarters, signed by the head and chief accountant and certified with a seal;

- a copy of the audit report on the reliability of the financial statements for the past year, signed by the head and chief accountant and certified with a seal.

These documents may be submitted in the form of originals or duly certified copies.

Upon completion of consideration of the application, the FCS of Russia is obliged to return to the applicant, at his request, the originals of the submitted documents.

The Federal Customs Service of Russia considers an application for inclusion in the register within a period not exceeding 30 days from the date of its receipt, and makes a decision to include the bank, credit organization or insurance organization in the register. The FCS of Russia makes a decision to refuse inclusion in the register only in case of non-compliance with the conditions for inclusion in the register.

The Federal Customs Service of Russia, considering an application for inclusion in the register, in support of the documents and information submitted by the applicant, has the right to request from third parties, as well as from state bodies, documents containing the necessary information. These persons are required to submit the requested documents within 10 days from the date of receipt of the request.

The decision to refuse inclusion in the register can only be taken in cases of non-compliance with the established conditions. The applicant is sent a notice of refusal to be included in the register indicating the reasons for such a decision within three days from the date of its adoption.

A bank, credit organization or insurance organization shall be included in the register from the 1st day of the month following the month in which the decision on inclusion in the register was made.

A bank, credit institution or insurance company shall be excluded from the register by decision of the Federal Customs Service of Russia in the following cases:

- liquidation or reorganization of a bank, credit organization or insurance organization;

- revocation by the Central Bank of the Russian Federation of a banking license from a bank or by the federal executive body for supervision of insurance activities of a license for the right to conduct insurance activities from an insurance company;

- non-fulfillment of at least one of the conditions for inclusion in the register;

- failure to fulfill obligations under a bank guarantee;

- expiration of one year from the date of inclusion in the register, if before the expiration of the specified period an application for re-inclusion in the register is not submitted in the prescribed manner.

The exclusion of a bank, credit organization or insurance organization from the register does not terminate the validity of bank guarantees issued by them and accepted by the customs authorities and does not release them from liability for non-fulfillment or improper fulfillment of the terms of such bank guarantees.

A bank, credit organization or insurance organization excluded from the register may be re-included in the register after one year, provided that the reasons for exclusion from the register are eliminated.

Depositing funds to the cash desk or to the account of the customs authority as security for the payment of customs duties (cash deposit) is produced in the currency of the Russian Federation or in a foreign currency, the exchange rate of which is quoted by the Central Bank of the Russian Federation. The action of paragraph 1 of Art. 345 of the Labor Code in terms of depositing a cash deposit in a foreign currency into a cash desk or account of a customs authority was suspended from January 1 to December 31, 2007 by the Federal Law "On the Federal Budget for 2007", and from January 1 to December 31, 2008 - by the Federal Law "On the federal budget for 2008 and for the planning period of 2009 and 2010".

No interest is accrued on the amount of the cash collateral.

In case of non-fulfillment of an obligation secured by a monetary pledge, the payable amounts of customs payments, penalties, interest are transferred to the federal budget from the amounts of the monetary pledge.

When fulfilling an obligation secured by a monetary pledge, the paid funds are subject to return or, at the request of the payer, to be used to pay customs payments, offset against future customs payments or to secure the payment of customs payments under another obligation to the customs authorities.

In confirmation of the payment of a cash deposit, the person who deposited the funds to the cash desk or to the account of the customs authority is issued a customs receipt, the form and procedure for using which are determined by the Federal Customs Service of Russia in agreement with the Ministry of Finance of Russia. The customs receipt is not transferable to another person.

Order of the State Customs Committee of Russia dated November 24.11.2003, 1311 No. 74[XNUMX] approved the forms of a customs receipt, additional sheets to a customs receipt, as well as Instructions on the procedure for filling out and using a customs receipt.

Surety issued in accordance with the civil legislation of the Russian Federation by concluding an agreement between the customs authority and the guarantor. Customs brokers, owners of temporary storage warehouses, owners of customs warehouses, duty-free shops, as well as other persons can act as a guarantor.

In cases established by the Federal Customs Service of Russia, an insurance contract concluded in accordance with the civil legislation of the Russian Federation may be used as security for the fulfillment of obligations to pay customs duties.

In order to ensure the payment of customs duties, the customs authorities accept insurance contracts that are concluded with an insurance company included in the register of insurance companies whose insurance contracts can be accepted as security for the payment of customs duties. The procedure and conditions for the inclusion of insurance organizations in the specified register, their exclusion from such a register, as well as the procedure for its maintenance are determined by the Federal Customs Service of Russia. The Federal Customs Service of Russia maintains a register of insurance companies.

Chapter 32. COLLECTION OF CUSTOMS PAYMENTS

32.1. General rules for the enforcement of customs duties and taxes

In case of non-payment or incomplete payment of customs duties and taxes within the established time limits, the customs authorities collect customs duties and taxes forcibly.

Enforced collection customs duties, taxes is made from persons responsible for the payment of customs duties, taxes, or at the expense of the cost of goods in respect of which customs duties and taxes have not been paid.

Enforced collection of customs duties and taxes from legal entities is carried out by collecting customs duties and taxes at the expense of funds held on the payer's bank accounts or at the expense of other property of the payer, as well as in a judicial proceeding. Coercive recovery from individuals is carried out in a judicial proceeding.

Prior to the application of measures to enforce the collection of customs duties and taxes, the customs authority shall issue to the person responsible for their payment a demand for payment of customs payments, except for the following cases:

- if the deadline for storage of goods in a temporary storage warehouse or customs warehouse has expired;

- if the person responsible for the payment of customs duties and taxes has not been identified by the customs authorities.

Enforced collection of customs payments is not made:

- if the demand for payment of customs payments (Article 350 of the Labor Code) is not made within three years from the date of expiration of the period for their payment or from the date of the occurrence of an event that entails the obligation of persons to pay customs duties and taxes in accordance with the Labor Code;

- if the amount of unpaid amounts of customs duties and taxes in respect of goods specified in one customs declaration, or goods sent at the same time by the same sender to the address of one recipient, is less than 150 rubles.

32.2. penalties

In case of non-payment of customs duties and taxes on time (delay) are paid Penalties.

Except for the cases specified below, penalties are accrued for each calendar day of delay in payment of customs duties and taxes, starting from the day following the day of expiration of the deadlines for payment of customs duties and taxes, until the day the obligation to pay customs duties and taxes is fulfilled, or until the day a decision is made to grant a deferment or installment payment of customs duties, taxes, inclusive in percentages corresponding to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, of the amount of unpaid customs duties, taxes (arrears). For the purposes of calculating penalties, the refinancing rate of the Central Bank of the Russian Federation, effective during the period of delay, is applied.

When a demand is made for the payment of customs duties and taxes, the guarantor or guarantor shall be charged penalties for no more than three months from the day following the day of the expiration of the deadlines for the fulfillment of obligations secured by a surety or a bank guarantee.

When a claim for payment of customs duties and taxes is made to the person responsible for their payment, penalties are accrued up to and including the day the claim is made. In case of non-payment of customs duties and taxes within the time specified in the demand, penalties are charged in accordance with the general procedure.

In case of violation of the deadline for filing a customs declaration while the goods are in a temporary storage warehouse for the period of temporary storage, penalties are not accrued and are not payable.

Penalties are paid in addition to the amounts of arrears, regardless of the application of other measures of responsibility for violation of the customs legislation of the Russian Federation.

Penalties are paid simultaneously with the payment of customs duties and taxes or after payment of such amounts, but not later than one month from the date of payment of the amounts of customs duties and taxes.

Filing an application for a deferral or installment payment of customs duties and taxes does not suspend the accrual of penalties for the amount of arrears.

Payment, collection and return of penalties are carried out according to the rules established by the Labor Code in relation to the payment, collection and return of customs duties and taxes.

32.3. Requirement to pay customs duties

Requirement to pay customs duties is a notification of the customs authority in writing about the amount of customs payments not paid within the established period, as well as about the obligation to pay the unpaid amount of customs payments, penalties and (or) interest within the period established by this requirement.

The request for payment of customs payments must contain information on the amount of customs payments payable, the amount of penalties and (or) interest accrued on the day the request was made, the deadline for paying customs payments in accordance with the Customs Code, the deadline for fulfilling the request, as well as measures for the enforcement of customs duties. payments and enforcement of their collection, which are applied in case of non-fulfillment of the requirement by the payer, and on the grounds for issuing the requirement. The form of the request for payment of customs payments is established by the Federal Customs Service of Russia. The current form of the claim for payment of customs payments was approved by order of the State Customs Committee of Russia dated August 14.08.2003, 886 No. 75.[XNUMX]

The demand for payment of customs payments must be sent to the payer no later than 10 days from the date of discovery of the fact of non-payment or incomplete payment of customs payments.

The deadline for fulfilling the claim for the payment of customs payments is at least 10 working days and no more than 20 days from the date of receipt of the claim. In case of non-fulfillment of this requirement, the customs authorities take measures to enforce the collection of customs payments in accordance with Chapter. 32 TK.

The demand for payment of customs payments may be transferred to the head or other authorized representative of the organization or individual in person against a receipt or in any other way confirming the fact and date of receipt of the demand. If the said persons evade receiving the said demand, it shall be sent by registered mail. The claim for the payment of customs payments shall be deemed received upon expiry of six days from the date of dispatch of the registered letter.

In case of non-fulfillment of the requirement to pay customs payments within the established time limits, the customs authorities take measures to enforce the collection of customs payments.

The demand for the payment of customs payments shall be sent to the payer, regardless of whether he is brought to criminal or administrative liability.

32.4. Collection of customs payments at the expense of funds held on the payer's bank accounts (indisputable collection)

In case of non-fulfillment of the requirement to pay customs payments within the established time limits, the customs authority takes a decision to recover funds from the payer's bank accounts in an indisputable manner.

The form of the decision on the recovery of funds in an indisputable manner (hereinafter referred to as the decision on the indisputable recovery) is established by the Federal Customs Service of Russia. The current form of the decision on the recovery of funds in an indisputable manner was approved by order of the State Customs Committee of Russia dated August 14.08.2003, 885 No. 76.[XNUMX]

The decision on the indisputable collection is made by the customs authority no later than 30 days from the date of expiration of the deadline for fulfilling the requirement for payment of customs payments.

The decision on the undisputed recovery, taken after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the customs authority applies to the court with a claim to recover the amount of customs payments from the payer.

The decision on indisputable collection is the basis for sending to the bank where the payer's accounts are opened, a collection order (instruction) for debiting the payer's accounts and transferring the necessary funds to the account of the customs authority.

The collection of customs payments in an indisputable manner is made from the bank accounts of the payer, with the exception of loan accounts, unless otherwise provided by the legislation of the Russian Federation on taxes and fees. Collection of customs payments from bank accounts opened in foreign currency is carried out in an amount equivalent to the amount of customs payments payable in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation on the day of actual collection. When recovering funds held in bank accounts opened in foreign currency, the head of the customs authority or his deputy simultaneously with the collection order (instruction) sends an order to the payer's bank for the sale of the payer's funds stored in foreign currency no later than the next day.

The collection order (order) of the customs authority is executed by the bank in the manner and within the time limits established by the legislation of the Russian Federation on taxes and fees for the execution of the collection order (order) of the tax authority.

32.5. Collection of customs duties and taxes at the expense of goods in respect of which customs duties and taxes have not been paid

In the cases provided for by the Labor Code, as well as in the absence of funds on the payer's accounts or the absence of information on the payer's accounts, the customs authorities are entitled to collect customs duties and taxes on goods for which customs duties and taxes have not been paid, if these goods are not released for free circulation in accordance with the procedure established by the Labor Code.

Enforcement of goods in respect of which customs duties and taxes have not been paid without sending a request for payment of customs payments is allowed only in the following cases:

- if the deadline for storage of goods in a temporary storage warehouse or customs warehouse has expired;

- if the person responsible for the payment of customs duties and taxes has not been identified by the customs authorities.

Foreclosure of goods on account of payment of customs duties and taxes is carried out on the basis of a court decision, if the person responsible for the payment of customs duties and taxes is an individual or the person responsible for payment of customs duties and taxes has not been established by the customs authorities or the arbitration court if the person responsible for the payment of customs duties and taxes is a legal entity or an individual entrepreneur, except for cases when such goods are transferred to the customs authorities as a subject of pledge, and also when a collection is levied on goods, the maximum storage period of which is in a temporary storage warehouse or customs warehouse has expired.

Foreclosure is made only on those goods in respect of which customs duties and taxes have not been paid or not fully paid, in the manner and within the time limits provided for by the Labor Code.

Foreclosure of goods on account of payment of customs duties and taxes is carried out regardless of who owns such goods.

32.6. Collection of customs payments at the expense of other property of the payer

In case of non-fulfillment of the requirement to pay customs payments and insufficiency or absence of funds on the payer's accounts or the absence of information about the payer's accounts, the customs authorities are entitled to collect customs payments payable at the expense of the unspent balance of unclaimed amounts of advance payments or a cash deposit or at the expense of other property of the payer, including including cash.

Foreclosure on the amount of advance payments or a cash deposit is carried out during the periods of storage of these funds in the account of the customs authority by decision of the head of the customs authority or the person replacing him, if the payer is warned about this in the demand for the collection of customs payments. The customs authority shall notify in writing the person who deposited the said funds to the account of this customs authority about the recovery of the amounts of customs payments at the expense of advance payments or a monetary deposit within one day after the collection.

The collection of customs payments at the expense of other property of the payer is carried out by sending, within three days from the date of adoption by the head of the customs authority or the person replacing him, the relevant decision to the bailiff in the manner prescribed by the Tax Code. The execution of the decision of the customs authority is carried out by the bailiff in accordance with the Tax Code and the legislation of the Russian Federation on enforcement proceedings.

32.7. Obligations of banks and other credit organizations to execute decisions of the customs authority on the collection of customs payments

Banks and other credit organizations are obliged to execute the decisions of the customs authority on the indisputable collection of customs payments.

The decision of the customs authority on the indisputable collection of customs payments shall be executed by the bank and other credit organization within one business day following the day of receipt of such a decision.

If funds are available on the payer's account, banks and other credit organizations are not entitled to delay the execution of decisions of the customs authorities on the indisputable collection of customs payments.

For failure to perform or improper performance of obligations, banks and other credit institutions shall be liable in accordance with the legislation of the Russian Federation.

The above provisions also apply to the obligation of banks and other credit organizations to execute decisions of customs authorities on the indisputable collection of penalties and interest.

32.8. Refund of customs duties, taxes and other funds

An overpaid or overcharged amount of customs duties and taxes is the amount of funds actually paid or collected as customs duties and taxes, the amount of which exceeds the amount payable in accordance with the legislation of the Russian Federation and the Labor Code.

Overpaid or overcharged amounts of customs duties and taxes are subject to return customs authority at the request of the payer. The said application shall be submitted to the customs authority, to whose account the said amounts were paid or to which the collection was made, not later than three years from the date of their payment or collection.

If the fact of excessive payment or excessive collection of customs duties and taxes is discovered, the customs authority, no later than one month from the date of discovery of such a fact, is obliged to inform the payer of the amounts of excessively paid or excessively collected customs duties and taxes.

The refund of excessively paid or excessively collected customs duties and taxes shall be made by decision of the customs authority, to whose account the amounts of customs payments have been received. The total period for considering an application for a refund, making a decision on a refund and refunding the amounts of overpaid or overcharged customs duties and taxes cannot exceed one month from the date of filing an application for a refund and submission of all necessary documents. In case of violation of the specified period, interest is accrued on the amount of overpaid or overcharged customs duties, taxes, not returned within the established period, for each day of violation of the return period. The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect during the period of violation of the repayment period. If payment or collection of customs duties and taxes was made in foreign currency, interest shall be accrued on the amount of excessively paid or excessively collected customs duties and taxes recalculated at the exchange rate of the Central Bank of the Russian Federation into the currency of the Russian Federation on the day when their excessive payment or excessive collection occurred.

The list of documents required for making a decision on the return (offset) of customs duties, taxes and the return of advance payments was approved by order of the State Customs Committee of Russia dated May 25.05.2004, 607 No. 77.[XNUMX]

The refund of overpaid or overcharged customs duties and taxes is made to the account indicated in the application for refund in the currency of the Russian Federation. If the payment or collection of customs duties and taxes was made in foreign currency, the refund of excessively paid or excessively collected customs payments shall be made at the exchange rate of the Central Bank of the Russian Federation in force on the day when their excessive payment or excessive collection took place.

When returning overpaid or overcharged customs duties and taxes, the amounts of penalties and interest paid or collected from the amount of returned customs duties and taxes shall also be refunded, except for the return of customs payments in the following cases:

- if the customs declaration submitted to the customs authority is considered not submitted in accordance with the Customs Code;

- revocation of the customs declaration;

- provision of tariff benefits in the form of a refund of the amount of customs duty paid;

- restoration of the most favored nation regime or tariff preferences;

- if the Customs Code provides for the return of the paid amounts of customs duties and taxes when exporting foreign goods from the customs territory of the Russian Federation, or when they are destroyed or refused in favor of the state, or when goods are re-imported;

- changes with the permission of the customs authority of the previously declared customs regime, if the amounts of customs duties and taxes payable when goods are placed under the newly elected customs regime are less than the amounts of customs duties and taxes paid under the initial customs regime;

- established by the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in the course of foreign trade in goods in relation to temporary special, anti-dumping or countervailing duties.

The refund of overpaid or overcharged customs duties, taxes, at the request of the payer, may be made in the form of a set-off against the fulfillment of obligations to pay other customs duties, penalties, interest or fines. The offset of overpaid or overcharged customs payments is carried out in accordance with Art. 355 of the Labor Code in relation to the return procedure, taking into account the provisions of paragraph 9 of Art. 355 TK.

Reimbursement of overpaid or overcharged customs duties and taxes shall not be made:

- if the payer has a debt to pay customs duties in the amount of the specified debt. In this case, overpaid or overcharged customs duties and taxes may be offset;

- if the amount of customs payments subject to refund is less than 150 rubles, except for cases of excessive payment of customs payments by individuals or their excessive collection from said persons;

- in the case of filing an application for the return of customs duties and taxes after the expiration of the established deadlines.

If there is a debt in the payment of customs payments, penalties and interest, the customs authority shall have the right to independently repay it at the expense of the amounts of overpaid or overcharged customs payments. The customs body is obliged to inform the payer about the offset within three days from the date of its implementation.

When returning customs payments, interest on them is not paid, except for the case of violation by the customs authority of the deadline for making a decision on the return of amounts of overpaid or overcharged customs duties, taxes, and the amounts are not indexed.

Refund of customs duties and taxes is also made in the following cases:

1) if the customs declaration submitted to the customs authority is considered not submitted in accordance with the Customs Code;

2) revocation of the customs declaration;

3) provision of tariff benefits in the form of a refund of the amount of customs duty paid;

4) restoration of the most favored nation regime or tariff preferences;

5) if the Customs Code provides for the return of the paid amounts of customs duties and taxes when exporting foreign goods from the customs territory of the Russian Federation, or when they are destroyed or refused in favor of the state, or when goods are re-imported;

6) changes with the permission of the customs authority of the previously declared customs regime, if the amounts of customs duties and taxes payable when goods are placed under the newly elected customs regime are less than the amounts of customs duties and taxes paid under the original customs regime, except for the re-export of temporarily imported goods, or placing them under other customs regimes;

7) refund (in full or in part) of the preliminary special duty, preliminary anti-dumping duty and preliminary countervailing duty in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures when importing goods.

Reimbursement of customs duties and taxes in these cases is made upon filing an application for this no later than one year from the day following the day of occurrence of circumstances entailing the return of the paid amounts of customs duties and taxes. At the same time, the amounts of paid or collected penalties and interest are not subject to refund.

The return of the cash deposit is carried out subject to the fulfillment of the obligation secured by the cash deposit, if an application for its return is submitted to the customs authority within three years from the day following the day of the fulfillment of the obligation. After the expiration of the specified period, the unclaimed amounts of the cash deposit are transferred to the federal budget and are not subject to return.

The monetary deposit shall be returned by the customs authority to whose account or cash desk the sums of the monetary deposit have been paid, or by the customs authority where the customs procedure or customs regime is being completed, the performance obligations of which were secured by the monetary deposit.

The cash deposit is returned upon presentation of a customs receipt in the currency of payment. In case of payment of monetary collateral in foreign currency, the customs authority, if it does not have funds in this currency, has the right to return such collateral in another foreign currency, the exchange rate of which is quoted by the Central Bank of the Russian Federation, or, at the request of the payer, in the currency of the Russian Federation. For the purposes of foreign currency conversion, the exchange rate of the Central Bank of the Russian Federation on the day of the return of the cash collateral is applied.

If the amounts of the cash deposit were paid to the cash desk of the customs authority in cash, at the request of the payer, the return of the cash deposit can be carried out in a non-cash manner to the account indicated by the payer.

The return of the cash deposit is not made if the payer has a debt to pay customs duties, penalties or interest in the amount of such debt. The customs authority has the right to foreclose on a monetary deposit.

When returning the amounts of the cash collateral, no interest is paid on them, the amounts are not indexed, and the commission on banking operations is paid at the expense of the transferred funds.

Chapter 33. CUSTOMS DUTIES

33.1. Types of customs fees. Persons responsible for paying customs duties

to customs fees relate:

1) customs fees for customs clearance;

2) customs fees for customs escort;

3) customs fees for storage.

faceThe person responsible for paying customs fees for customs clearance is the declarant, and if the declaration is made by a customs broker (representative), the customs broker (representative).

Persons responsible for paying customs fees for customs escort are persons who have received permission for internal customs transit or for international customs transit.

The persons responsible for paying customs duties for storage are the persons who placed the goods in a temporary storage warehouse or in the customs warehouse of the customs authority, and in cases of alienation of goods located in the customs warehouse, transfer in respect of their rights of possession, use or disposal, subject to prior notification of the customs authority - persons who have acquired property rights to goods stored in the customs warehouse of the customs authority.

The fulfillment of the obligation to pay customs fees by persons responsible for the payment of customs fees is carried out according to the rules provided for by the Labor Code for the fulfillment of the obligation to pay customs duties and taxes.

33.2. The procedure for calculating customs fees. Application of customs duty rates

Customs duties are calculated by the persons responsible for the payment of customs fees, independently, as well as by the customs authorities when submitting claims for the payment of customs payments.

The amounts of payable customs fees shall be calculated in the currency of the Russian Federation. In cases where, for the purposes of calculating the amounts of customs fees for customs clearance, it is required to recalculate foreign currency, the exchange rate of foreign currency to the currency of the Russian Federation is applied, established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments and effective on the day the customs declaration is accepted by the customs authority.

For the purposes of calculating the amounts of customs fees for customs clearance, the rates effective on the day of acceptance of the customs declaration by the customs authority are applied.

For the purposes of calculating the amounts of customs fees for customs escort, the rates effective on the day of acceptance of the transit declaration by the customs authority are applied.

For the purposes of calculating the amounts of customs fees for storage, the rates applicable during the period of storage of goods in a temporary storage warehouse or in the customs warehouse of the customs authority are applied.

33.3. Payers of customs duties. Terms, procedure and forms of payment of customs fees

The payers of customs fees are the declarants and other persons on whom the Customs Code is entrusted with the obligation to pay customs fees.

Any person has the right to pay customs fees.

Customs fees for customs clearance must be paid prior to filing the customs declaration or simultaneously with the filing of the customs declaration.

Customs fees for customs escort must be paid before the actual implementation of customs escort.

Customs fees for storage must be paid before the actual release of goods from a temporary storage warehouse or from a customs warehouse.

Customs fees are paid:

1) for customs clearance - when declaring goods;

2) for customs escort - when escorting vehicles transporting goods in accordance with the internal customs transit procedure or with the customs regime of international customs transit;

3) for storage - when goods are stored in a temporary storage warehouse or in a customs warehouse of a customs body.

Payment of customs fees is carried out according to the rules and in the forms established by the Labor Code in relation to the payment of customs duties and taxes.

33.4. Collection and refund of customs fees

The collection and return of customs fees are carried out in accordance with the procedure provided for by the Labor Code for the collection and return of customs duties and taxes, except for the following cases.

If, after the acceptance of the customs declaration during its verification, the information contained in it is corrected, affecting the amount of fees for customs clearance, the amount of customs fees for customs clearance declared when declaring goods is not recalculated, additional collection and return of the amounts of customs fees for customs clearance is not are produced.

Refund of customs fees for customs clearance is not made:

- if the customs declaration submitted to the customs authority is considered not submitted in accordance with the Customs Code;

- when revoking a customs declaration.

33.5. Exemption from payment of customs duties

Customs fees for customs clearance are not charged for:

1) goods imported into the customs territory of the Russian Federation and exported from this territory and related, in accordance with the legislation of the Russian Federation, to gratuitous assistance (assistance);

2) goods transported across the customs border of the Russian Federation by diplomatic, consular and other official representations of foreign states, international organizations, personnel of these representations and organizations, as well as goods intended for personal and family use of certain categories of foreign persons enjoying privileges and (or) immunities on the customs territory of the Russian Federation in accordance with international treaties of the Russian Federation;

3) cultural property placed under the customs regime of temporary import or customs regime of temporary export by state or municipal museums, archives, libraries, other state repositories of cultural property for the purpose of exhibiting them (on exemption from payment of customs fees for customs clearance of cultural property moved through the customs border of the Russian Federation for the purpose of exhibiting them, see Decree of the Government of the Russian Federation of May 16.05.2005, 301 No. 78[XNUMX]);

4) goods moved across the customs border of the Russian Federation for the purpose of demonstration at exhibitions, aerospace shows and other similar events, by decision of the Government of the Russian Federation;

5) cash currency of the Russian Federation, imported or exported by the Central Bank of the Russian Federation, with the exception of commemorative coins;

6) goods imported into the customs territory of the Russian Federation within one week to the address of one recipient, the total customs value of which does not exceed 5000 rubles;

7) goods placed under the customs regime of international customs transit, if the customs office of departure coincides with the customs office of destination;

8) forms of TIR carnets transferred between the Association of International Road Carriers of Russia (ASMAP) and the International Road Transport Union (IRU), as well as forms of ATA carnets or their parts intended for issuance in the customs territory of the Russian Federation and sent to the Chamber of Commerce and Industry of the Russian Federation ;

9) excise stamps moved across the customs border of the Russian Federation;

10) goods moved by individuals for personal, family, household and other needs not related to entrepreneurial activities, in respect of which full exemption from customs duties and taxes is granted;

11) goods sent in international postal items, except for cases when the declaration of these goods is carried out by submitting a separate customs declaration;

12) supplies transported across the customs border of the Russian Federation in accordance with the customs regime for the movement of supplies, with the exception of goods intended for sale to passengers and crew members of sea, river or aircraft without the purpose of consuming these supplies on board these vessels;

13) placed under other special customs regimes:

- goods exported from the customs territory of the Russian Federation and intended to ensure the functioning of embassies, consulates, representative offices at international organizations and other official representative offices of the Russian Federation abroad;

- goods transported across the customs border between military units of the Russian Federation stationed in the customs territory of the Russian Federation and outside this territory;

- goods exported to the states of the former republics of the USSR and intended to ensure the activities of medical, sports and recreational and other social institutions located on the territories of these states, the property of which is owned by the Russian Federation or the constituent entities of the Russian Federation, as well as for carrying out in the territories of these states by Russian organizations of research work in the interests of the Russian Federation on a non-commercial basis;

- Russian goods moved between customs authorities through the territory of a foreign state;

14) in cases stipulated by the Government of the Russian Federation, goods transported across the customs border and intended for the prevention and elimination of natural disasters and other emergencies, including goods intended for free distribution to persons affected by emergency situations, and goods necessary for carrying out emergency rescue and other urgent work and the life of emergency rescue teams;

15) waste (residue) resulting from the destruction of foreign goods in accordance with the customs regime of destruction, in respect of which customs duties and taxes are not subject to payment;

16) goods that have been destroyed, irretrievably lost or damaged due to an accident or force majeure and placed under the customs regime of destruction;

17) goods that arrived in the customs territory of the Russian Federation, located at a checkpoint across the state border of the Russian Federation or in another zone of customs control located in the immediate vicinity of the checkpoint, not placed under any customs regime or special customs procedure, placed under the customs regime re-export and departing from the customs territory of the Russian Federation from the specified checkpoint;

18) other goods in cases determined by the Government of the Russian Federation;

19) goods temporarily imported using ATA carnets, if the conditions for temporary importation of goods using ATA carnets are met;

20) spare parts and equipment that are moved across the customs border of the Russian Federation simultaneously with a temporarily imported vehicle;

21) goods imported into the customs territory of the Russian Federation, placed under the customs regime of temporary importation or the customs regime of a free customs zone and subsequently used in international transportation as vehicles;

22) professional equipment during customs clearance in accordance with the customs regime of temporary export for the purposes of production and release of mass media and in case of its re-import (the list of professional equipment is established by the Government of the Russian Federation in accordance with international law and generally accepted international practice);

23) goods intended for filming, performances, performances and similar events (theatrical costumes, circus costumes, film costumes, stage equipment, scores, musical instruments and other theatrical props, circus props, film props), placed under the customs regime of temporary import or customs temporary export regime, if such goods are granted full conditional exemption from customs duties and taxes;

24) goods intended for sports competitions, demonstration sports events or training, placed under the customs regime of temporary import or customs regime of temporary export, if such goods are granted full conditional exemption from customs duties and taxes;

25) goods imported into the territory of the Kaliningrad region in accordance with the customs regime of the free customs zone, and products of their processing, placed under the customs regime of release for domestic consumption.

Customs fees for storage are not charged:

1) when goods are placed by customs authorities in a temporary storage warehouse or in a customs warehouse of a customs authority;

2) in other cases determined by the Government of the Russian Federation.

The Government of the Russian Federation has the right to determine cases of exemption from payment of customs fees for customs escort.

33.6. Customs duty rates

The rates of customs fees for customs clearance are established by the Government of the Russian Federation.

The amount of the customs fee for customs clearance should be limited to the approximate cost of the services rendered and cannot be more than 100 rubles.

The rates of customs fees for the customs clearance of goods are established by Decree of the Government of the Russian Federation of December 28.12.2004, 863 No. 79.[XNUMX]

Customs fees for customs escort are paid in the following amounts:

1) for the implementation of customs escort of each motor vehicle and each unit of railway rolling stock over a distance:

- up to 50 km - 2000 rubles;

- from 51 to 100 km - 3000 rubles;

- from 101 to 200 km - 4000 rubles;

- over 200 km - 1000 rubles. for every 100 km of the way, but not less than 6000 rubles;

2) for the implementation of customs escort of each sea, river or aircraft - 20 rubles. regardless of travel distance.

Customs fees for storage in a temporary storage warehouse or in the customs warehouse of the customs authority are paid in the amount of 1 rub. from every 100 kg of weight of goods per day, and in specially adapted (furnished and equipped) premises for the storage of certain types of goods - 2 rubles. from every 100 kg of weight of goods per day. Incomplete 100 kg of the weight of goods are equated to a full 100 kg, and an incomplete day - to a full day.

Section IV. CUSTOMS CONTROL

Chapter 34. GENERAL PROVISIONS RELATING TO CUSTOMS CONTROL

34.1. Principles of customs control

When conducting customs control, the customs authorities proceed from the principle of selectivity and, as a rule, are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Russian Federation.

When choosing forms of customs control, it is used risk management system. At the same time, risk is understood as the probability of non-compliance with the customs legislation of the Russian Federation.

The risk management system is based on the efficient use of the resources of the customs authorities to prevent violations of the customs legislation of the Russian Federation:

- having a stable character;

- associated with evasion of customs duties and taxes in significant amounts;

- undermining the competitiveness of domestic producers;

- affecting other important interests of the state, the enforcement of which is entrusted to the customs authorities.

Instructions on the actions of officials of customs authorities in the formation and application of the list of persons moving goods in respect of which customs control during customs clearance is not carried out in full, approved by order of the Federal Customs Service of Russia dated 04.05.2005 No. 409.[80]

Order of the Federal Customs Service of Russia dated 03.12.2004 No. 358 defines the specifics of the actions of officials of customs clearance control departments, departments for organizing customs clearance and customs control and other structural divisions of regional customs departments and customs, as well as customs posts when applying the risk management system.

The concept of the risk management system in the customs service of the Russian Federation was approved by order of the State Customs Committee of Russia dated September 26.09.2003, 1069 No. XNUMX.

Customs authorities apply risk analysis methods to determine the goods, means of transport, documents and persons subject to inspection and the extent of such inspection.

The FCS of Russia determines the customs control strategy based on the system of risk assessment measures.

In order to improve customs control, the FCS of Russia cooperates with the customs authorities of foreign states and concludes agreements on mutual assistance with them.

The FCS of Russia and other customs authorities, in order to improve the efficiency of customs control, seek to interact with participants in foreign economic activity, carriers and other organizations whose activities are related to the implementation of foreign trade in goods, and their professional associations (associations).

Customs control is carried out exclusively by customs authorities in accordance with the Customs Code.

34.2. Terms of verification of the customs declaration, other documents and goods during customs clearance

During the customs clearance of goods, verification of the customs declaration, other documents submitted to the customs authority, as well as verification of goods in order to establish the compliance of the information specified in the customs declaration, other documents with the name, origin, quantity and value of goods must be completed no later than three working days from the date of acceptance by the customs authority of the customs declaration, submission of documents and presentation of goods, except for cases when the Customs Code establishes shorter periods.

The customs authority has the right to extend the term for checking goods if the goods presented for checking are not divided into packing places according to certain types and (or) names of goods and (or) information about packaging and labeling is not indicated in the commercial and (or) transport documents for the goods. The extension of the term for checking the goods is carried out on the condition that the indicated circumstances do not allow the customs authorities to carry out the necessary operations to establish the conformity of the goods with information about them. The term for checking the goods is extended by the time necessary for the person having authority over the goods to divide the consignment into separate goods.

34.3. Goods and vehicles under customs control

Goods and vehicles imported into the customs territory of the Russian Federation are considered to be under customs control from the moment they cross the customs border upon their arrival in the customs territory of the Russian Federation and until the moment:

- release for free circulation;

- destruction;

- refusal in favor of the state;

- conversion of goods into federal ownership or disposal of them in any other way;

- actual export of goods and vehicles from the customs territory of the Russian Federation.

The use and disposal of imported goods and vehicles under customs control are allowed in the manner and on the terms determined by the Labor Code.

Russian goods and vehicles are considered to be under customs control when they are exported from the customs territory of the Russian Federation from the moment the customs declaration is accepted or actions are taken directly aimed at the export of goods from the customs territory of the Russian Federation and until crossing the customs border.

The customs authorities exercise control over the fulfillment of the obligations of persons to re-import Russian goods and vehicles previously exported from the customs territory of the Russian Federation or to re-import the products of their processing in accordance with the terms of the customs regimes in the manner provided for in Sec. IV TC, if such goods (processed products) are subject to mandatory re-import in accordance with the legislation of the Russian Federation.

34.4. Checking the accuracy of information after the release of goods and (or) vehicles

After the release of goods and (or) vehicles, the customs authorities have the right to verify the accuracy of the information declared during customs clearance.

Verification of the accuracy of information after the release of goods and (or) vehicles may be carried out by the customs authorities within one year from the date of loss of the status of goods under customs control.

In the cases and in the manner provided for by the Customs Code and other legal acts of the Russian Federation, the customs authorities carry out customs control during the circulation of goods imported into the customs territory of the Russian Federation by checking information confirming the release of such goods by the customs authorities in accordance with the requirements and conditions established by the Labor Code , as well as by checking the presence of markings or other identification marks on the goods used to confirm the legality of the importation of goods into the customs territory of the Russian Federation.

34.5. Customs control zones

Customs control zones are created for the purposes of customs control in the form of customs inspection and customs examination of goods and vehicles, their storage and movement under customs supervision.

Customs control zones can be created along the customs border, in places of customs clearance, customs operations, in places of reloading of goods, their inspection and examination, in places of temporary storage, parking of vehicles carrying goods under customs control, and in other places. determined in accordance with the TC.

Customs control zones can be permanent in cases of regular presence of goods subject to customs control in them, or temporary.

Time Zones customs control can be created:

- for the production of customs clearance of goods and vehicles outside the places of customs operations - for the time of their performance, if during the performance of such operations it is required to determine the customs control zone based on the need to ensure the unhindered exercise of their functions by customs authorities;

- if it is necessary to carry out an inspection or examination of goods and vehicles found by customs authorities outside the permanent zones of customs control.

The decision to create a temporary zone of customs control is made by the head of the customs body or a person replacing him in writing.

Order of creation and designation customs control zones, as well as requirements for them, are established by the Federal Customs Service of Russia, with the exception of the creation of customs control zones along the customs border. Along the customs border, customs control zones are created in the manner determined by the Government of the Russian Federation.

Order of the State Customs Committee of Russia dated December 23.12.2003, 1520 No. 81[XNUMX] approved the Regulations on the procedure for the creation and designation of customs control zones and samples of the sign for designating a customs control zone and a protective tape.

Customs control zones at checkpoints across the state border of the Russian Federation are created in the manner determined by the Government of the Russian Federation.

The implementation of production and other commercial activities, the movement of goods, vehicles, persons, including officials of other state bodies, across the borders of customs control zones and within them are allowed with the permission of the customs authorities and under their supervision, except for cases established by the Customs Code and other federal laws. In these cases, access to the customs control zones is allowed with prior notification of the customs authorities.

Inspection of goods can be carried out only in customs control zones and checkpoints across the state border of the Russian Federation.

34.6. Submission of documents and information required for customs control. Submission of reports for the purposes of customs control

Persons moving goods and vehicles across the customs border, customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers are required to submit documents and information to the customs authorities for customs control, the submission of which is provided for in accordance with the Labor Code.

The customs authority requests the documents and information necessary for customs control in writing and sets the deadline for their submission, which should be sufficient for this. Upon a reasoned request of the person, the specified period shall be extended by the customs authority for the time necessary for the submission of the specified documents and information.

In order to carry out customs control, the customs authorities are entitled to receive from banks and other credit organizations certificates of operations of persons who are obliged to perform customs operations related to foreign economic activity and payment of customs payments, as well as certificates of operations of customs brokers, owners of temporary storage warehouses, owners of customs warehouses and customs carriers.

In order to verify the accuracy of information after the release of goods, the customs authorities have the right to request and receive commercial documents, accounting and reporting documents and other information, including in the form of electronic documents, related to foreign economic transactions with these goods, and in relation to goods imported into the customs territory of the Russian Federation - also to subsequent operations with these goods, from the declarant or another person related to operations with goods.

The customs authorities shall have the right to receive from the authorities carrying out the registration of legal entities and other authorities the information they need to carry out customs control.

Documents required for customs control must be kept by persons for at least three calendar years after the year during which the goods lose their status under customs control. Customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers must keep documents for five calendar years after the year during which customs operations were performed.

Customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers, persons using special simplified procedures, as well as persons using and (or) in possession of conditionally released goods, at the request of the customs authorities, are obliged to submit to the customs authorities reports on stored, transported, sold, processed and (or) used goods in the forms determined by the Federal Customs Service of Russia.

34.7. Inadmissibility of causing unlawful harm during customs control

When conducting customs control, it is not allowed to cause harm to the carrier, declarant, their representatives, owners of temporary storage warehouses, owners of customs warehouses, other interested parties, as well as goods and vehicles.

Lossescaused by unlawful decisions, actions (inaction) of the customs authorities or their officials during customs control, are subject to compensation in full, including lost profits (lost income).

A person whose right has been violated may demand full compensation for the losses caused to him, unless the law or the contract provides for compensation for losses in a smaller amount (clause 1, article 15 of the Civil Code).

Losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property (real damage), as well as lost income that this person would have received under normal conditions of civil circulation if his right had not been violated (lost profit).

If the person who violated the right received income as a result of this, the person whose right was violated has the right to demand compensation, along with other losses, for lost profits in an amount not less than such income (clause 2, article 15 of the Civil Code).

Customs authorities or their officials shall bear responsibility for causing losses to persons as provided for by federal laws.

Losses caused to persons by lawful decisions, actions of officials of the customs bodies are not subject to compensation, except for the cases provided for by federal laws.

Chapter 35. FORMS AND PROCEDURE OF CUSTOMS CONTROL

35.1. Forms of customs control

The forms of customs control are:

1) verification of documents and information;

2) oral questioning;

3) receiving explanations;

4) customs supervision;

5) customs inspection of goods and vehicles;

6) customs inspection of goods and vehicles;

7) personal search;

8) checking the labeling of goods with special marks, the presence of identification marks on them;

9) inspection of premises and territories for the purposes of customs control;

10) customs audit.

35.2. Checking documents and information

The customs authorities check the documents and information submitted during the customs clearance of goods and vehicles in accordance with the Customs Code in order to establish the authenticity of the documents and the reliability of the information contained in them, as well as the correctness of their execution.

Verification of the reliability of information submitted to the customs authorities during customs clearance is carried out by comparing them with information received from other sources, including the results of other forms of customs control, analysis of special customs statistics, processing information using software, as well as in other ways not prohibited by the legislation of the Russian Federation.

When conducting customs control, the customs authority has the right to reasonably request additional documents and information solely for the purpose of verifying the information contained in the customs declaration and other customs documents. The customs authority requests such documents and information in writing and sets a time limit for their submission, which should be sufficient for this.

The request for additional documents and information and their verification do not prevent the release of goods, unless otherwise expressly provided for by the Labor Code.

35.3. oral questioning

When performing customs clearance of goods and vehicles moved across the customs border, customs officials have the right to conduct an oral questioning of individuals, as well as persons who are representatives of organizations that have authority in relation to such goods and vehicles, without issuing explanations of these persons in a written form. form.

35.4. Get clarification

Get clarification - receipt by an official of the customs authority of information about the circumstances relevant to customs control from persons who are responsible for customs operations, declarants and other persons related to the movement of goods and vehicles across the customs border and possessing such information.

The explanation is in writing. The form of explanation is established by the Federal Customs Service of Russia. The current form of explanation of a person related to the movement of goods and vehicles across the customs border of the Russian Federation was approved by order of the State Customs Committee of Russia dated November 24.11.2003, 1323 No. 82.[XNUMX]

35.5. Customs surveillance

Customs supervision - public, targeted, systematic or one-time, direct or indirect (using technical means) visual observation by authorized officials of the customs authorities of the transportation of goods and vehicles under customs control, the performance of cargo and other operations with them.

35.6. Customs inspection of goods and vehicles

Customs inspection of goods and vehicles - external visual inspection of goods, luggage of individuals, vehicles, cargo containers, customs seals, seals and other means of identification of goods for the purposes of customs control, carried out by authorized officials of the customs authority, if such inspection is not related to the opening of the vehicle or its cargo spaces and violation of the packaging of goods.

In the customs control zone, customs inspection of goods and vehicles may be carried out in the absence of the declarant, other persons having authority in relation to goods and vehicles, and their representatives, except for cases when these persons express a desire to be present at the customs inspection.

If during the course of the customs inspection of goods and vehicles the fact of incorrect indication of the quantity of goods during their declaration is established, the customs authority independently determines the quantity of goods for customs purposes.

Based on the results of the customs inspection of goods and vehicles, customs officials may draw up an act in the form approved by the Federal Customs Service of Russia, if the results of such an inspection may be needed in the future. At the request of a person with authority in relation to goods and (or) vehicles, officials of the customs authority are required to draw up an act or put a note on the fact of a customs inspection on the transport (transportation) document held by the person. The second copy of the act on the customs inspection is handed over to the person with the authority in relation to goods and (or) vehicles.

35.7. Customs inspection of goods and vehicles

Customs inspection - an inspection of goods and vehicles by authorized officials of the customs authority, related to the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of a vehicle or containers, containers and other places where goods are or may be located.

Customs inspection of goods is carried out after the acceptance of the customs declaration for goods. Prior to filing a customs declaration for goods imported into the customs territory of the Russian Federation, customs inspection may be carried out in order to identify goods for customs purposes or if there is information about a violation of the customs legislation of the Russian Federation in order to verify such information, as well as to conduct customs control based on a random check.

An authorized official of the customs authority, having made a decision to conduct a customs examination, notifies the declarant or other person with authority in relation to goods and (or) vehicles, if known. During the customs examination of goods and vehicles, the indicated persons or their representatives may be present, and at the request of an authorized official of the customs body, these persons or their representatives must be present. In the absence of a representative specially authorized by the carrier, such is the individual driving the vehicle.

The customs authority has the right to conduct customs inspection of goods and vehicles in the absence of the declarant, other persons having authority in relation to goods and (or) vehicles, and their representatives in the following cases:

1) non-appearance of the indicated persons after 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit;

2) the existence of a threat to state security, public order, human life and health, animals, plants, the natural environment, the preservation of cultural values ​​and in other circumstances that are urgent (including if there are signs indicating that the goods are flammable substances, explosive objects, explosive, poisonous, dangerous chemical and biological substances, narcotic drugs, psychotropic, potent, poisonous, toxic, radioactive substances, nuclear materials and other similar goods, if the goods spread stench);

3) forwarding of goods in international postal items;

4) leaving goods and vehicles on the customs territory of the Russian Federation in violation of the customs regime, which provides for the export of goods and vehicles from such territory.

Customs inspection of goods and vehicles in these cases is carried out in the presence of attesting witnesses.

If a part of the goods indicated in the customs declaration as goods of the same name was subjected to customs examination, the results of such examination shall apply to all such goods indicated in the customs declaration. The declarant or another person having authority in relation to the goods has the right to demand an additional customs examination of the remaining part of the goods, if he considers that the results of the examination cannot be extended to all goods.

In the event that during the course of the customs examination of goods and vehicles the fact of incorrect indication of the quantity of goods when declaring them is established, the customs authority independently determines the quantity of goods for customs purposes.

Based on the results of the customs inspection, an act is drawn up in two copies. The act on the customs inspection shall indicate:

- information about the officials of the customs body who carried out the customs inspection, and the persons who were present during its conduct;

- the reasons for the customs examination in the absence of the declarant or other person with authority in relation to goods and (or) vehicles;

- results of customs inspection.

The form of the act is approved by the Federal Customs Service of Russia. The current forms of acts of customs inspection (inspection) of goods and vehicles are approved by order of the State Customs Committee of Russia dated October 20.10.2003, 1166 No. 83.[XNUMX]

The second copy of the act is handed over to a person with authority in relation to goods and (or) vehicles, or to his representative, if this person is identified.

35.8. Personal inspection

Personal inspection as an exceptional form of customs control, it can be carried out by decision of the head of the customs authority or a person replacing him, if there are reasons to believe that an individual crossing the state border of the Russian Federation and staying in the customs control zone or the transit zone of an airport open to international traffic is hiding with him and voluntarily does not give out goods that are prohibited, respectively, for import into the customs territory of the Russian Federation and export from this territory or transported in violation of the procedure established by the Labor Code.

The decision to conduct a personal search is made by the head of the customs authority or a person replacing him in writing by imposing a resolution on the report of an official of the customs authority or is drawn up in a separate act.

Before the start of a personal search, an official of the customs authority is obliged to announce to an individual the decision to conduct a personal search, familiarize the individual with his rights and obligations during such an examination, and offer to voluntarily hand over the concealed goods. The fact of familiarization of an individual with the decision to conduct a personal search is certified by the said person by means of an appropriate inscription on the decision to conduct an examination. In case of refusal to perform such actions, a note is made on the decision to conduct a personal search, certified by the signature of the official of the customs authority who announced the decision to conduct a personal search.

A personal search is carried out by a customs official of the same sex as the person being searched in the presence of two attesting witnesses of the same sex in an isolated room that meets sanitary and hygienic requirements. Access to this premises of other individuals and the possibility of monitoring the conduct of a personal search on their part should be excluded. Examination of the body of the person being searched should be carried out only by a medical officer who is not entitled to evade the decision of the head of the customs authority or the person replacing him to conduct a personal search.

During a personal search of a minor or incapacitated natural person, his legal representatives (parents, adoptive parents, guardians, trustees) or persons accompanying him have the right to be present.

A personal search must be carried out in a correct form, excluding humiliation of the dignity of a person and causing unlawful harm to the health and property of the person being searched, to the extent necessary to detect goods hidden by an individual.

The searched person (his legal representative) during the personal search is obliged to comply with the legal requirements of the official of the customs body conducting the personal search, and has the right:

- demand that the decision of the head of the customs body or the person replacing him be announced to him on the conduct of a personal search;

- Familiarize yourself with your rights and obligations;

- give explanations, make petitions;

- get acquainted with the act of personal search upon completion of its compilation and make statements to be included in the act;

- to use their native language, as well as to use the services of an interpreter;

- appeal against the actions of officials of the customs authority at the end of the personal search, if the specified person considers his rights and legitimate interests infringed during the personal search, in accordance with the Labor Code.

An act is drawn up on the conduct of a personal search in the form determined by the Federal Customs Service of Russia, in two copies. The form of the act of conducting a personal search was approved by order of the State Customs Committee of Russia dated October 20.10.2003, 1165 No. 84.[XNUMX]

The act is signed by the official of the customs body who conducted the personal search, the individual in respect of whom the personal search was carried out (his legal representative), witnesses, and when examining the body of the person being searched - by a medical worker. The second copy of the act is subject to delivery to the person in respect of whom the personal search was carried out (his legal representative).

35.9. Checking the labeling of goods with special marks, the presence of identification marks on them

The customs authorities check whether goods or their packaging have special marks, identification marks or other means of designating goods used to confirm the legality of their importation into the customs territory of the Russian Federation in cases provided for by federal laws and other legal acts of the Russian Federation.

The absence of the above special marks, identification marks or other ways of designating goods on goods is considered as confirmation of the fact that goods were imported into the customs territory of the Russian Federation without customs clearance and release of goods, unless the person in whom such goods were found proves otherwise.

35.10. Inspection of premises and territories

Inspection of premises and territories is carried out in order to confirm the presence of goods and vehicles under customs control, including those conditionally released, in temporary storage warehouses, customs warehouses, in the premises of a duty-free shop, as well as with persons who must have goods in accordance with the conditions of customs procedures or customs regimes provided for by the Labor Code. Inspection of premises and territories is carried out if there is information about the loss of goods and (or) vehicles, their alienation or about their disposal in another way or about their use in violation of the requirements and conditions established by the Labor Code, to verify such information, as well as on the basis of a random check .

Inspection of other premises and territories can be carried out by the customs authorities at the checkpoint across the state border of the Russian Federation, in the customs control zones established along the customs border, as well as by persons engaged in wholesale or retail trade in imported goods, if there is information about being in the premises or in the territories these persons of goods and vehicles imported into the customs territory of the Russian Federation in violation of the procedure provided for by the Labor Code, in order to verify such information.

Inspection of residential premises is not allowed.

Inspection of premises and territories is carried out upon presentation of an order signed by the head of the customs authority or a person replacing him, and an official certificate. The list of officials of the customs authorities who have access to the said premises and to the said territories, and the form of the prescription shall be determined by the Federal Customs Service of Russia.

The procedure for inspecting premises and territories was approved by order of the State Customs Committee of Russia dated October 23.10.2003, 1188 No. 85.[19.01.2004] The list of positions of officials of the customs authorities of the Russian Federation who have access to the premises and on the territory for inspection was approved by order of the State Customs Committee of the Russian Federation dated January 48, 86 No. 16.09.2003.[1023] The form of the order to conduct an inspection of premises and territories was approved by order of the State Customs Committee of the Russian Federation dated September 87, XNUMX No. XNUMX.[XNUMX]

If federal laws establish a different procedure for the access of officials of state bodies to certain objects, customs officials shall have the right to have access to these objects in the manner determined by these federal laws.

In case of refusal to provide access of officials of the customs authorities to the premises and on the territory, they have the right to enter the premises and on the territory with the suppression of resistance and opening the locked premises in the presence of two witnesses, except for cases when federal laws establish a different procedure for the access of officials of state bodies to individual objects. On all cases of entry into the premises and on the territory with the suppression of resistance and the opening of locked premises, the customs authorities notify the prosecutor within 24 hours.

Inspection of premises and territories should be carried out in the minimum period of time necessary for its implementation, and cannot last more than one day.

Based on the results of the inspection, an act is drawn up in the form approved by the Federal Customs Service of Russia. The second copy of the specified act is handed over to the person whose premises or territories were inspected. The current form of the act of inspection of premises and territories was approved by order of the State Customs Committee of Russia dated September 16.09.2003, 1023 No. XNUMX.

35.11. Customs audit

The customs authorities carry out customs audit - checking the fact of the release of goods, as well as the reliability of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with accounting and reporting data, with accounts, with other information of the persons specified in Art. 376 TK.

Customs audit is carried out in general and special forms.

General customs audit may be carried out by the customs authorities declarants and persons responsible for customs operations and not acting as a declarant.

A general customs audit is carried out by decision of the head of the customs body or a person replacing him.

Before the start of the audit, a copy of such a decision is handed over to the person for whom it should be carried out.

When conducting a general customs audit, customs authorities have the right to gain access, within their competence, to databases and data banks of automated information systems of the audited person, taking into account the requirements of the legislation of the Russian Federation on information protection.

The verification must be carried out within the minimum period of time necessary for its implementation, and cannot last more than three working days. The audit should not interfere with the production or commercial activities of the audited person.

Repeated conduct of a general customs audit in respect of the same goods is not allowed.

Special customs audit may be carried out by the customs authorities:

- from declarants and persons responsible for customs operations and not acting as a declarant, - in cases where, based on the results of a general customs audit or when applying other forms of customs control, data is found that may indicate the unreliability of the information provided during customs clearance, or on the use and disposal of goods in violation of established requirements and restrictions;

- from customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers - upon discovery of data that may indicate violations of accounting for goods moved across the customs border and reporting on them or non-compliance with other requirements and conditions for the implementation of the relevant type activities established by the Labor Code;

- from persons engaged in wholesale or retail trade in imported goods - upon detection of data that may indicate that the goods were imported into the customs territory in violation of the requirements and conditions established by the Labor Code, which entailed a violation of the procedure for paying customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

The conduct of a special customs audit is appointed by the head of the customs office or a higher customs body or a person replacing him. The decision to conduct a special customs audit is made in writing. Before the start of a special customs audit, a copy of such a decision shall be handed over to the person for whom it is to be carried out.

When conducting a special customs audit, the customs authorities have the right to:

- demand free submission of any documentation and information (including banking), including in the form of electronic documents related to the conduct of industrial, commercial or other operations with goods imported into the customs territory of the Russian Federation, and get acquainted with it;

- inspect the premises and territories of the inspected person, as well as inspect and inspect goods in accordance with the Customs Code in the presence of authorized representatives of the inspected person, and in the case of a customs audit at an individual entrepreneur - in the presence of two witnesses;

- carry out an inventory of goods in the manner prescribed for inventory by tax authorities in accordance with the Tax Code;

- carry out seizure of goods or seize them.

A special customs audit must be carried out within the minimum period of time necessary for its implementation, and cannot last more than two months from the date of the decision to conduct a special customs audit. The specified period does not include the period of time between the delivery of the request to the person to submit documents and information and the submission of the said documents and information. In exceptional cases, the higher customs authority may extend the duration of the inspection for another month.

Repeated conduct of a special customs audit by the same person in respect of the same goods is not allowed.

Conducting a customs audit (in general and special forms) is allowed only in respect of legal entities and individual entrepreneurs.

For the purposes of conducting a customs audit (in general and special forms), the customs authorities may use the results of an inventory conducted by a person with authority in relation to goods or storing such goods, or by regulatory authorities, audit reports, as well as acts and conclusions drawn up by state bodies.

The results of the customs audit (in general and special forms) are documented in an act in the form determined by the Federal Customs Service of Russia. The specified act is drawn up:

- on the day following the day of completion of the general customs audit;

- within 10 days after the end of the special customs audit.

The second copy of the act is subject to delivery to the person who was audited.

The procedure for organizing and conducting a customs audit was approved by order of the State Customs Committee of Russia dated June 11.06.2004, 663 No. 88.[16.09.2003] The current form of the customs audit certificate was approved by order of the State Customs Committee of Russia dated September 1023, XNUMX No. XNUMX.

If in the course of a customs audit (in general and special forms) signs of a crime or an administrative offense in the area of ​​customs affairs are discovered, the audit in relation to the identified direct objects of the offense is completed. In this case, an act on the results of the customs audit is drawn up immediately. Further actions are performed by the customs authority in accordance with the criminal procedure legislation of the Russian Federation or the legislation of the Russian Federation on administrative offenses.

35.12. Seizure of goods or seizure of goods during a special customs audit

Overlay arrest for goods during a special customs audit is carried out in the following cases:

1) detection of goods without the presence of special marks, identification marks or other ways of designating goods, the application of which is provided for by the Labor Code, other federal laws and other legal acts of the Russian Federation to confirm the legality of importing goods into the customs territory of the Russian Federation, or goods with counterfeit marks or marks;

2) the lack of information in the commercial documents of the person being checked about the release of goods by customs authorities, if, in accordance with the legal acts of the Russian Federation, the indication of such information in commercial documents is mandatory when goods are traded on the territory of the Russian Federation, as well as the detection of unreliability of such information or the absence of commercial documents in which such information must be provided;

3) detection of facts of use and (or) disposal of conditionally released goods for other purposes than those in connection with which full or partial exemption from payment of import customs duties and taxes was granted.

The goods subject to arrest shall be transferred for storage to their owner or to another person having authority in relation to such goods. The place of storage of such goods is declared a zone of customs control. The use of goods under arrest may be permitted by the head of the customs authority who has appointed a special customs audit, or by a person authorized by him. In this case, the transfer of goods under arrest to other persons, the waste of goods, their alienation or their disposal in any other way is not allowed.

If goods are prohibited for import into the Russian Federation or circulation in accordance with the legislation of the Russian Federation, as well as if there are sufficient grounds to believe that the arrest of goods is not a sufficient measure to ensure their safety, the customs authorities withdrawal goods. The confiscated goods are placed in a temporary storage warehouse or in another place that is a customs control zone.

Seizure of goods and seizure of them may not be carried out if the person in whom they are found provides security for the payment of customs duties that may be collected, except in cases where the goods are prohibited for import into the Russian Federation or circulation in accordance with the legislation of the Russian Federation, or in relation to goods, quantitative restrictions have been established when they are imported in accordance with the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in the course of foreign trade in goods.

The seizure of goods and the imposition of arrest on them are carried out on the basis of a reasoned decision of the official of the customs body conducting a special customs audit, in the presence of the person in whom the goods were found, or his representative, as well as in the presence of at least two witnesses.

In necessary cases, a specialist is invited to carry out the seizure or seizure.

Before the commencement of the seizure of goods or the imposition of arrest on them, an official of the customs body is obliged to present a decision on the seizure or on the imposition of arrest on the person from whom the seizure or arrest is being carried out.

A protocol is drawn up on the seizure of goods or on the seizure of them. In the protocol or the descriptions attached to it, the confiscated goods or goods on which arrest is imposed are described in detail with an indication of their name, quantity and individual characteristics. The specified protocol is signed by the official of the customs body who carried out the seizure or arrest, by the person in whom the seized goods or goods on which the arrest was found, or by his representative, as well as witnesses. A copy of the protocol is handed over to the person in whom the goods were found, or to his representative.

The return of the confiscated goods and the removal of the seizure are made no later than the day of the end of the special customs audit, except for cases when they can be confiscated, required as material evidence, or they can be levied for payment of customs duties. Temporary storage of seized goods is carried out at the expense of the person from whom the goods were seized. If during the inspection it is not established that the customs legislation of the Russian Federation has been violated in relation to such goods, the goods are subject to return to their owner or the seizure is removed immediately, and the costs associated with temporary storage are charged to the federal budget.

The disposal of seized goods and goods subject to arrest is indicated in the act reflecting the results of the audit.

The disposal of unclaimed seized goods after two months from the date of completion of the special customs audit is carried out in the manner prescribed by Chapter. 41 TK.

Chapter 36

36.1. Appointment of expertise in the implementation of customs control

Экспертиза of goods, vehicles or documents containing information about goods and vehicles or about the performance of operations (actions) in relation to them, is assigned in cases where special knowledge is required in the course of customs control to clarify emerging issues.

The examination is carried out by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. Any person who has the necessary special knowledge to give an opinion may be appointed as an expert. An expert is involved in the examination on a contractual basis. When appointing an expert examination at the initiative of the declarant or other interested person, these persons are entitled to submit proposals to the customs authorities on the candidacy of an expert.

An official of the customs authority, with the consent of the head of this body or his deputy, issues a resolution on the appointment of an examination, which indicates the grounds for conducting the examination, the surname, name and patronymic of the expert, the name of the organization in which the examination is to be carried out, the questions posed to the expert, the list materials and documents placed at the disposal of the expert, and the period for conducting the examination and submitting the conclusion to the customs authority. The decision also states that the expert is warned about administrative responsibility for giving a knowingly false conclusion.

Period examination should not exceed:

- terms of temporary storage, if the release of goods is not carried out until the results of the examination are received;

- six months if the examination is carried out in relation to vehicles;

- one year in other cases.

An official of the customs body is obliged to familiarize the declarant or other person with authority in relation to goods, if known, with the decision on the appointment of an examination and explain his rights, about which an appropriate note is made in the decision, certified by the specified person or his representative.

Expenses for conducting examinations incurred by the customs authorities, customs laboratories and other experts and organizations that conducted the examinations shall be reimbursed from the federal budget, except for cases where the examination is not initiated by the customs authorities.

By Letter No. 18.04.2006-01/06[13167] dated 89 of the Federal Customs Service of Russia, for use in the work of the customs authorities, Methodological recommendations were sent for the appointment of examinations by officials of the customs authorities and the conduct of examinations by the Central Forensic Customs Administration and forensic services - regional branches of CEKTU , other expert organizations and experts.

In case of insufficient clarity or completeness of the conclusion, an additional examination may be assigned, entrusted to the same or another expert or organization. If the expert's opinion is unfounded or there are doubts about its correctness, a second expert examination may be appointed, the conduct of which is entrusted to another expert.

36.2. Expert opinion. Rights and responsibilities of an expert

On the basis of the conducted studies and taking into account their results, the expert gives an opinion in writing on his own behalf.

In the expert's opinion the time and place of the study, by whom and on what basis the study was carried out, questions posed to the expert, objects of study, materials and documents provided to the expert, content and results of the study indicating the methods used, evaluation of the study results, conclusions on the questions posed and their rationale.

Materials and documents illustrating the conclusion of an expert or several experts are attached to the conclusion and serve as its integral part.

If the expert, during the examination, establishes the circumstances that are significant for the case, about which he was not asked questions, he has the right to include conclusions about these circumstances in his opinion.

If the examination was carried out with the participation of several experts, the conclusion is signed by all experts. In case of disagreement between experts, each of them draws his own conclusions separately.

The customs authority that appointed the examination shall hand over to the declarant or other persons having authority in relation to goods and (or) vehicles, if these persons are known, a copy of the expert's opinion or his message about the impossibility of giving an opinion.

When making a decision, the customs authorities consider the conclusions of experts based on the results of examinations, including those conducted at the initiative of the declarant or other interested person.

The expert has the right:

1) get acquainted with the materials related to the subject of the examination;

2) with the consent of the customs authority, involve other experts in the examination;

3) request additional materials necessary for the examination;

4) refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge to conduct an expert examination. A notice of impossibility to give an opinion shall be submitted to the customs authority that appointed the examination in writing;

5) with the permission of the customs authority to participate in the implementation of specific actions in the implementation of customs control.

Information obtained by an expert in the course of conducting an examination or in preparation for its conduct, constituting a commercial, banking or other secret protected by law, as well as other confidential information, must not be disclosed to them, used for other purposes, or transferred to third parties, with the exception of cases provided for by federal laws .

36.3. The rights of the declarant, another person with authority in relation to goods and (or) vehicles, and their representatives in the appointment and conduct of the examination

When appointing and conducting an examination, the declarant, another person with authority in relation to goods and (or) vehicles, and their representatives have the right to:

1) reasoned challenge to the expert;

2) submit petitions for the appointment of a particular expert;

3) submit petitions for posing additional questions to the expert in order to obtain an opinion on them;

4) to be present, with the permission of the customs authority that ordered the examination, during the examination and give explanations to the expert;

5) take samples and samples of goods (Article 383 of the Labor Code);

6) get acquainted with the opinion of the expert or his report on the impossibility of giving an opinion and receive a copy of such an opinion or report;

7) apply for an additional or repeated expert examination.

If the petition of the declarant, another person with authority in respect of goods and (or) vehicles, or their representative is satisfied, the official of the customs authority who appointed the examination shall issue an appropriate resolution.

In case of refusal to satisfy the petition, the official of the customs body must inform the person who filed the petition in writing in a reasoned manner.

36.4. Samples and Samples

An official of the customs body, when conducting customs control, has the right to take samples or specimens of goods necessary for examination. An act is drawn up on taking samples or samples in the form determined by the Federal Customs Service of Russia. The second copy of the specified act is subject to delivery to the person having authority in relation to the goods, if it is established, or to his representative.

In necessary cases, sampling or sampling is carried out with the participation of an expert or specialist.

Samples or specimens of goods under customs control, with the written permission of the customs authority, may also be taken by declarants, persons having authority in relation to goods, their representatives and employees of other state bodies.

Samples or specimens shall be taken in the minimum quantities to enable their examination.

Permission to take samples and specimens of goods is issued to the above persons, if such taking:

- does not complicate customs control;

- does not change the characteristics of the goods;

- does not entail evasion of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Information on the number (volume) of samples or specimens of various goods required for expert research was sent for use in the work of customs authorities by letter of the Federal Customs Service of Russia dated 18.04.2006 No. 01-06/13167.

When taking samples or samples by the declarant, a separate customs declaration for samples and samples is not submitted, provided that they are indicated in the customs declaration for goods.

The declarant has the right to reduce the customs value of the declared goods by the customs value of samples and specimens, if such samples and specimens were taken by the customs authority and not returned within the established time limits.

Declarants, persons having authority in relation to goods and their representatives shall have the right to be present at the taking of samples or specimens of goods by customs officials and employees of other state bodies.

Officials of the customs bodies have the right to be present when sampling or samples of goods are taken by employees of other state bodies, as well as declarants, other right holders and their representatives.

Declarants and their representatives are obliged to assist customs officials in taking samples or samples of goods, including carrying out cargo and other necessary operations with goods at their own expense.

Customs officials have the right to take samples or specimens of goods in the absence of declarants and their representatives in the following cases:

- Absence of the indicated persons;

- the existence of a threat to state security, public order, human life and health, animals, plants, the natural environment, the preservation of cultural values ​​and in other circumstances that are urgent (including if there are signs indicating that the goods are flammable substances , explosive objects, explosive, poisonous, dangerous chemical and biological substances, narcotic drugs, psychotropic, potent, poisonous, toxic, radioactive substances, nuclear materials and other similar goods, if the goods spread stench);

- forwarding of goods in international postal items;

- leaving goods and vehicles on the customs territory of the Russian Federation in violation of the customs regime, which provides for the export of goods and vehicles from such territory.

Taking samples or samples of goods in these cases is carried out in the presence of at least two witnesses.

The customs authorities must be made aware of the results of the study of samples or specimens of goods taken by other state bodies, and notify the declarants, persons having authority over goods, their representatives and employees of other state bodies about them.

The procedure for taking samples or samples of goods, as well as the procedure for their examination, are established by the Federal Customs Service of Russia in accordance with the Labor Code and other legal acts of the Russian Federation. The procedure for taking samples or specimens of goods, as well as the procedure for their examination during customs control, was approved by order of the State Customs Committee of Russia dated December 23.12.2003, 1519 No. 90.[XNUMX]

Upon completion of the study, samples or samples of goods are returned to their owner, except for cases when such samples or samples are subject to destruction or disposal in accordance with the legislation of the Russian Federation, and also when the cost of returning samples or samples exceeds their value.

36.5. Participation of a specialist during customs control. Involvement of specialists from other government agencies to assist in customs control

In necessary cases, to participate in the commission of specific actions during customs control, an individual who is not interested in the results of such actions may be involved. specialistwho has the special knowledge and skills necessary to assist the customs authorities, including the use of technical means.

Involvement of a person as a specialist is carried out on a contractual basis.

The specialist has the right:

1) get acquainted with the materials related to the subject of actions performed with his participation;

2) with the permission of an official of the customs body, ask questions related to the subject of the relevant actions to the participants in such actions;

3) get acquainted with the documents drawn up as a result of the actions taken during customs control, in which he took part, and make statements or comments on the actions he takes, to be included in such documents.

The specialist must:

1) participate in the commission of actions requiring special knowledge, give explanations about the actions he performs;

2) certify with his signature the fact of the said actions, their content and results.

Information obtained by a specialist when engaging him in customs control actions, constituting a commercial, banking or other secret protected by law, as well as other confidential information, must not be disclosed to him, used for other purposes, transferred to third parties, except for cases provided for by federal laws.

Expenses incurred by the customs authorities in connection with the engagement of a specialist shall be reimbursed from the federal budget, except in cases where a specialist is engaged not at the initiative of the customs authorities.

The customs authorities have the right to involve, in accordance with the legislation of the Russian Federation, specialists from other law enforcement or regulatory authorities to assist in the conduct of customs control.

Expenses associated with the involvement of specialists from other state bodies, if this work is not part of their official duties, are reimbursed in the manner determined by the Government of the Russian Federation.

Chapter 37. ADDITIONAL PROVISIONS RELATING TO CUSTOMS CONTROL

37.1. Exemption from certain forms of customs control

Exemption from the use by customs authorities of certain forms of customs control is established exclusively by the Customs Code.

The personal baggage of the President of the Russian Federation, including the one who has terminated his powers, and members of his family accompanying him are not subject to customs inspection.

Personal baggage of members of the Federation Council of the Federal Assembly of the Russian Federation, deputies of the State Duma of the Federal Assembly of the Russian Federation, judges who are inviolable in accordance with the legislation of the Russian Federation, is not subject to customs inspection if these persons cross the state border of the Russian Federation in connection with the performance of their deputy or official duties.

Foreign warships (vessels), combat aircraft and military equipment proceeding under their own power are exempted from customs inspection.

Exemption from certain forms of customs control in accordance with international treaties of the Russian Federation is carried out after the ratification of these treaties.

The head of the FCS of Russia or a person replacing him has the right to exempt certain persons, certain goods and vehicles from certain forms of customs control in cases where this is related to ensuring the security of the Russian Federation.

37.2. Information about persons

The collection of information on persons carrying out activities related to the movement of goods and vehicles across the customs border, or on persons carrying out activities in the field of customs affairs, is carried out by the customs authorities during customs control and customs clearance of goods and vehicles transported across the customs border, in cases and in the manner provided for by the Labor Code.

In order to carry out customs control and collect customs payments, customs authorities have the right to accumulate information, including information on:

- about the founders of the organization;

- on state registration of a legal entity or as an individual entrepreneur;

- on the composition of property used for entrepreneurial activities;

- about open bank accounts;

- on activities in the field of foreign economic activity;

- the location of the organization;

- on registration with the tax authority as a taxpayer and on the identification number of the taxpayer;

- on the solvency of persons included in the registers of persons carrying out activities in the field of customs;

- in relation to individuals - about the personal data of citizens (last name, first name, patronymic, date and place of birth, gender, residential address, taxpayer identification number (if any)), as well as the frequency of movement of goods across the customs border by them.

These persons have the right to access the documented information about themselves held by the customs authorities and to clarify this information in order to ensure its completeness and reliability. Customs authorities provide persons with information about them free of charge.

The procedure for providing interested parties with information about them that is available to the customs authorities was approved by order of the State Customs Committee of Russia dated 02.02.2004 No. 137.[91]

37.3. Use of technical means during customs control. The use of ships during customs control

In order to reduce the time of customs control and increase its optimization and efficiency, customs authorities may use technical means, the list and procedure for the application of which are determined by the Federal Customs Service of Russia.

These technical means must be safe for human life and health.

The technology for using bar coding during customs control of vehicles registered in foreign countries and temporarily imported by individuals for personal use into the customs territory of the Russian Federation was approved by order of the Federal Customs Service of Russia dated 05.10.2006 No. 965.[92]

The list of technical means used by the customs authorities of the Russian Federation during customs control and the Procedure for the use of technical means in the customs bodies of the Russian Federation were approved by order of the State Customs Committee of Russia dated October 29.10.2003, 1220 No. XNUMX.

Ensuring the unity and required accuracy of measurements and metrological control and supervision during customs operations using technical means are carried out in accordance with the procedure established by the legislation of the Russian Federation by metrological units created in the Federal Customs Service of Russia and in customs bodies subordinate to it.

Customs control of goods and vehicles within the territorial sea and inland waters of the Russian Federation, as well as on the territory adjacent to the customs border, is carried out using sea (river) and aircraft of customs authorities.

The procedure for the use of sea (river) and aircraft of customs authorities for the purposes of customs control is established by the Government of the Russian Federation in accordance with the Labor Code. The procedure for the use of sea (river) ships of the customs authorities of the Russian Federation for the purposes of customs control was approved by Decree of the Government of the Russian Federation of December 10.12.2003, 747 No. 93.[XNUMX]

37.4. Cargo and other operations with goods and vehicles required for customs control

At the request of the customs authority, the declarant, the owner of a temporary storage warehouse, the owner of a customs warehouse, a customs broker or other person with authority in relation to goods, are obliged to transport, weigh or otherwise determine the quantity of goods, load, unload, reload, correct damaged packaging, open packaging , packaging or repackaging of goods under customs control, as well as opening premises, containers and other places where such goods are or may be located.

The carrier is obliged to facilitate the carrying out of cargo and other operations with the goods that he transports, and (or) with vehicles moving across the customs border.

37.5. Identification of goods and vehicles

For identification of goods and vehiclesunder customs control, seals, seals, alphabetic and other markings, identification marks, transport (transportation), commercial and other documents can be used, stamps are affixed, samples and samples of goods are taken, a detailed description of goods and vehicles is made, drawings are drawn up , large-scale images, photographs, illustrations, other means of identification were made.

Means of identification can be destroyed or changed (replaced) only by the customs authorities or with their permission, except in cases where there is a real threat of destruction, loss or significant damage to goods and vehicles. The customs authority shall be immediately informed of the change, removal, destruction or damage to the means of identification and evidence of the existence of this threat shall be provided. An act is drawn up by the customs authority on the change, removal, destruction or replacement of means of identification in the form approved by the Federal Customs Service of Russia. These provisions apply to cases where seals, stamps or other means of identification imposed by the customs authorities of foreign states are used as means of identification for customs purposes.

At the request of the declarant, the customs authorities carry out the identification of Russian goods declared for export from the customs territory of the Russian Federation at the place of their declaration.

37.6. Additional powers of customs authorities upon detection of goods illegally imported into the customs territory of the Russian Federation

If the customs authorities detect goods illegally moved across the customs border, which resulted in non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, from persons who purchased goods in the customs territory of the Russian Federation in connection with with the implementation of entrepreneurial activities, such goods are seized or the goods are subject to seizure and placement for temporary storage in relation to the seizure of goods and seizure of them during a customs audit. The specified goods for the customs purposes are considered as being under the customs control.

The above persons are entitled to pay customs payments and fulfill other requirements and conditions for customs clearance of goods in a simplified manner determined by the Federal Customs Service of Russia. At the same time, the goods shall not be confiscated if the persons pay customs payments not later than five days from the date of discovery of the goods from them or ensure their payment. Penalties on the specified amounts of customs payments are not charged. These provisions regarding granting persons the right to pay customs payments and carry out customs clearance of goods illegally imported into the customs territory of the Russian Federation do not apply to goods prohibited for import into the Russian Federation, goods the circulation of which is prohibited in accordance with the legislation of the Russian Federation, as well as goods , in respect of which quantitative restrictions are established when they are imported in accordance with the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in the course of foreign trade in goods.

When paying customs duties and performing customs clearance, goods are considered for customs purposes as released for free circulation, which does not prevent the customs authorities from taking the necessary actions to identify persons involved in the illegal movement of goods across the customs border.

In the event that persons who have purchased goods illegally imported into the customs territory of the Russian Federation refuse to pay customs duties and perform customs operations, the disposal of such goods is carried out in accordance with Art. 352 "Collection of customs duties and taxes at the expense of goods in respect of which customs duties and taxes have not been paid" of the Labor Code. Goods are transferred to federal ownership on the basis of a court decision, an arbitration court upon an application from the customs authorities.

Letter No. 01.12.2003-01/06[46902] of the State Customs Committee of Russia dated 94[XNUMX] sent for use in the work of the customs authorities Methodological recommendations on the application of methods for determining the customs value of goods illegally moved across the customs border of the Russian Federation without payment of customs duties and taxes and held by persons who purchased these goods on the territory of the Russian Federation in connection with the implementation of entrepreneurial activities.

37.7. Use of the results of customs control in proceedings on cases of administrative offenses, consideration of civil and criminal cases

The results of the customs control may be recognized as evidence in criminal, civil cases and cases of administrative offenses and are subject to assessment by the court, arbitration court or official when considering these cases, complaints against the decision, action (inaction) of the customs authorities and their officials, or cases on economic disputes resolved by an arbitration court, along with other evidence in accordance with the criminal procedure legislation of the Russian Federation, the legislation of the Russian Federation on civil proceedings and on judicial proceedings in arbitration courts or the legislation of the Russian Federation on administrative offenses.

Chapter 38

38.1. Grounds for suspending the release of goods

Customs authorities in the manner prescribed by Ch. 38 of the Labor Code, take measures related to the suspension of the release of goods, based on the application of the owner of exclusive rights (intellectual property) to objects of copyright and related rights, trademarks, service marks and the owner of the right to use the appellation of origin of goods (hereinafter referred to as the right holder). The measures envisaged are taken when moving goods across the customs border or performing other actions with goods under customs control.

The measures taken by the customs authorities do not prevent the right holder from resorting to any means of protecting his rights in accordance with the legislation of the Russian Federation.

Intellectual property (for the purposes of the Civil Code) - an exclusive right, recognized in the manner and in the cases established by the Civil Code, of a citizen or legal entity to the results of intellectual activity and equivalent means of individualization of a legal entity, individualization of products, work performed or services (company name, trademark, service mark, etc.). In accordance with Art. 138 of the Civil Code, the use of the results of intellectual activity and means of individualization, which are the object of exclusive rights, can be carried out by third parties only with the consent of the copyright holder.

Trademark и service mark (hereinafter referred to as a trademark) are designations capable of distinguishing, respectively, goods and services of one legal or natural persons from similar goods and services of other legal or natural persons. Legal protection of a trademark in the Russian Federation is provided on the basis of its state registration in the manner established by Law of the Russian Federation of September 23.09.92, 3520 No. 1-95 "On Trademarks, Service Marks and Appellations of Origin", contracts of the Russian Federation. The right to a trademark is protected by law. A trademark can be registered in the name of a legal entity, as well as an individual engaged in entrepreneurial activity (Articles 1, 2 of the Law of the Russian Federation "On Trademarks, Service Marks and Appellations of Origin").

A joint stock company must have a full and may have a reduced company name in Russian. A joint-stock company may also have a full and (or) abbreviated company name in the languages ​​of the peoples of the Russian Federation and (or) foreign languages. The full corporate name of the JSC in Russian must contain the full name of the company and an indication of the type of company (closed or open). The abbreviated corporate name of JSC in Russian must contain the full or abbreviated name of the company and the words "closed joint stock company" or "open joint stock company" or the abbreviation ZAO or OAO. The company name of a JSC in Russian cannot contain other terms and abbreviations reflecting its organizational and legal form, including those borrowed from foreign languages, unless otherwise provided by federal laws and other legal acts of the Russian Federation (Article 4 of the Federal Law of December 26.12.1995, 208 No. 96-FZ "On joint-stock companies"[XNUMX] ).

38.2. Submission of an application by the copyright holder and the procedure for its consideration

The right holder who has sufficient grounds to believe that there may be a violation of his rights in accordance with the legislation of the Russian Federation on intellectual property in connection with the movement of goods across the customs border, which, in his opinion, are counterfeit, or when performing other actions with goods under customs control, is entitled to submit statement to the Federal Customs Service of Russia on taking measures related to the suspension of the release of such goods. The application may be submitted on behalf of the right holder by his representative.

An application for taking measures related to the suspension of the release of goods must contain the following information:

- about the right holder, and if the application is submitted by his representative, - also about the representative;

- about the object of intellectual property;

- about goods that, in the opinion of the right holder, are counterfeit, detailed enough so that the customs authorities can identify such goods;

- on the period during which the customs authorities will take measures in accordance with Ch. 38 TK.

An application for taking measures related to the suspension of the release of goods shall be accompanied by documents confirming the existence of the right to an object of intellectual property (certificate, agreement (including a license agreement) on the transfer of exclusive rights, other documents that the right holder may submit to confirm his rights to objects intellectual property), and if the application is submitted by a representative, a power of attorney issued by the right holder to such person is also attached to the said application.

The right holder (his representative) can attach to the application samples of goods that can serve as confirmation of the fact that, in his opinion, the fact of violation of his rights.

The procedure for filing an application and the requirements for the declared information, depending on the type of intellectual property object, are determined by the Federal Customs Service of Russia.

The application shall be accompanied by the obligation of the right holder in writing to compensate for property damage that may be caused to the declarant, owner, recipient of goods or the person responsible for customs operations in connection with the suspension of the release of goods.

The Federal Customs Service of Russia considers the application within a period not exceeding one month from the date of receipt of the application, and makes a decision to take measures or to refuse to take such measures.

In order to verify the accuracy of the information provided by the right holder (his representative), the FCS of Russia has the right to request from third parties, as well as from state bodies, documents confirming the declared information. These persons are obliged to submit the requested documents within 10 days from the date of receipt of the request. At the same time, the FCS of Russia has the right to extend the period for consideration of the application, but not more than up to two months.

The decision to refuse to take measures is taken in the event that the right holder (his representative) provides false information, as well as non-compliance with the requirement to ensure the fulfillment of the obligation.

The right holder (his representative) shall be notified in writing of the decision taken within three days from the date of such decision.

In the event of a change in the information specified in the application or in the documents attached to it, the right holder (his representative) is obliged to immediately inform the Federal Customs Service of Russia about this.

38.3. Customs Register of Intellectual Property Objects

Objects of intellectual property in respect of which the FCS of Russia has decided to take measures are included in customs register of objects of intellectual property (hereinafter in this chapter - the Register). There is no charge for inclusion in the Register. The register is maintained by the Federal Customs Service of Russia.

The object of intellectual property is included in the Register, provided that the right holder submits an obligation in writing to compensate for property damage that may be caused to the declarant, owner, recipient of goods or another person, in connection with the suspension of the release of goods, by the methods provided for by the civil legislation of the Russian Federation. The right holder has the right, instead of securing the fulfillment of the obligation, to present an insurance contract for the risk of liability for causing harm in favor of the declarant, owner, recipient of goods or another person. In this case, the amount of the obligation security or the sum insured must be at least 500 thousand rubles.

The object of intellectual property is subject to exclusion from the Register in the following cases:

- at the request of the right holder (his representative);

- if the right holder fails to comply with the conditions provided for in paragraph 2 of Art. 395 TK;

- after the expiration of the term of legal protection of the object of intellectual property;

- if the right holder did not apply to the body authorized in accordance with the legislation of the Russian Federation for the protection of his rights within the period of suspension of the release of goods.

The Federal Customs Service of Russia ensures the publication of the list of intellectual property items included in the Register in its official publications.

38.4. The period during which the customs authorities take measures related to the suspension of the release of goods. Suspension of release of goods

Periodperiod, during which the customs authorities take measures related to the suspension of the release of goods, is established on the basis of an application from the right holder (his representative), but not more than five years from the date of entering the object of intellectual property into the Register. The specified period may be extended on the basis of the application of the right holder (his representative). The period during which the customs authorities take measures related to the suspension of the release of goods cannot be longer than the period of legal protection of the object of intellectual property.

If, during customs clearance and customs control, the customs authority detects goods indicated by the right holder (his representative) as counterfeit, the release of such goods is suspended for 10 working days. At a reasoned written request of the right holder (his representative), the specified period may be extended, but not more than for another 10 working days, if the specified person has applied to the bodies authorized in accordance with the legislation of the Russian Federation for the protection of the rights of the right holder.

Suspension decision release of goods and extension of the period of suspension of the release of goods is accepted by the head of the customs authority or a person replacing him in writing.

The customs authority, no later than the next day after the day of suspension of the release of goods, notifies the declarant and the right holder (his representative) about the suspension of the release of goods, the reasons and terms for such suspension, and also informs the declarant of the name (surname, first name, patronymic) and address of the right holder (his representative), and to the right holder (his representative) - the name (surname, name, patronymic) and address of the declarant.

The right holder, in accordance with the civil legislation of the Russian Federation, is liable for property damage caused to the declarant, owner, recipient of goods or a person as a result of the suspension of the release of goods, unless it is determined in accordance with the procedure established by the legislation of the Russian Federation that the goods (including their packaging and label) are counterfeit.

38.5. Provision of information. Sampling and sampling

With the written permission of the customs authority, the right holder and the declarant (their representatives) may take, under customs control, samples and specimens of goods in respect of which a decision has been made to suspend the release, conduct their examination, and also examine, photograph or otherwise record such goods.

At the request of the right holder (his representative), the customs authority may provide additional information that the right holder may need to prove a violation of his rights, except as otherwise provided by federal laws.

Information received by the right holder (his representative) or the declarant in accordance with Art. 398 of the Labor Code, is confidential and should not be disclosed to them, transferred to third parties, as well as to state bodies, except as otherwise provided by federal laws.

38.6. Cancellation of the decision to suspend the release of goods

If before the expiration of the term for suspending the release of goods, a decision is not received from the body authorized in accordance with the legislation of the Russian Federation to seize the goods, to seize them or to confiscate them, the decision to suspend the release of goods is subject to cancellation on the day following the day the period for suspending the release expires. goods.

The decision to suspend the release of goods is subject to cancellation before the expiration of the period for suspension of the release of goods, if:

1) the right holder (his representative) applied to the customs authority with a request to cancel the decision to suspend the release of goods;

2) the object of intellectual property is excluded from the Register.

The decision to suspend the release of goods is subject to cancellation on the day when it became known about the existence of the above grounds.

Cancellation of the decision to suspend the release of goods is carried out by the head of the customs authority that made such a decision, or by a person replacing him, in writing.

38.7. Goods in respect of which the customs authorities do not apply measures related to the suspension of the release of goods

Measures related to the suspension of the release of goods in accordance with Ch. 38 of the Labor Code are not applied by the customs authorities in relation to goods containing objects of intellectual property and moved across the customs border by individuals or sent in international mail in small quantities, if such goods are intended for personal, family, household and other non-business activities. needs.

Section V. CUSTOMS AUTHORITIES

Chapter 39. CUSTOMS AUTHORITIES AND THEIR OPERATIONS

39.1. Customs

The customs authorities constitute a single federal centralized system.

State authorities of the constituent entities of the Russian Federation, local self-government bodies, public associations cannot interfere in the activities of customs authorities in the exercise of their functions.

The customs authorities are:

1) the federal service authorized in the field of customs (FTS of Russia);

2) regional customs departments;

3) customs;

4) customs posts.

According to the Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of July 26.07.2006, 459 No. 97,[XNUMX] the Federal Customs Service of Russia is a federal executive body that, in accordance with the legislation of the Russian Federation, performs the functions of developing state policy and regulatory legal regulation, control and supervision in areas of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

The creation, reorganization and liquidation of regional customs departments, customs houses and customs posts are carried out by the Federal Customs Service of Russia.

The competence of specific customs authorities for the implementation of specific functions, the performance of certain customs operations, as well as the region of activity of customs authorities are determined by the Federal Customs Service of Russia. The Federal Customs Service of Russia has the right to create specialized customs authorities, the competence of which is limited by individual powers to perform certain functions assigned to the customs authorities, or to perform customs operations in relation to certain types of goods.

The competence of the customs authorities to carry out customs operations in relation to excisable and certain other types of goods is determined by order of the Federal Customs Service of Russia dated June 13.06.2007, 721 No. 98.[XNUMX]

Order of the Federal Customs Service of Russia dated 14.08.2006 No. 773[99] establishes the competence of customs authorities to carry out customs operations in respect of goods sent across the customs border of the Russian Federation in international mail.

Order of the Federal Customs Service of Russia dated March 27.03.2007, 370 No. 100[XNUMX] establishes the competence of customs authorities to carry out customs operations in relation to certain types of goods transported by individuals.

Order of the Federal Customs Service of Russia dated April 19.04.2007, 497 No. 101[XNUMX] establishes the competence of customs authorities to carry out customs operations in relation to goods transported by sea (river) transport.

The list of customs authorities competent to perform customs operations with goods transported using ATA carnets was approved by order of the Federal Customs Service of Russia No. 20.06.2005 dated June 558, 102.[XNUMX]

Regional customs departments, customs offices and customs posts operate on the basis of general or individual provisions approved by the Federal Customs Service of Russia. Customs posts may not have the status of a legal entity.

The system of customs authorities also includes institutions that are not law enforcement agencies, which are under the jurisdiction of the Federal Customs Service of Russia to ensure the activities of customs authorities.

Customs authorities carry out the following main Features:

1) carry out customs clearance and customs control, create conditions conducive to the acceleration of trade across the customs border;

2) levy customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correctness of the calculation and timely payment of the said duties, taxes and fees, take measures to enforce their collection;

3) ensure compliance with the procedure for the movement of goods and vehicles across the customs border;

4) ensure compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods transported across the customs border;

5) ensure, within their competence, the protection of intellectual property rights;

6) fight against smuggling and other crimes, administrative offenses in the field of customs, stop illegal circulation across the customs border of narcotic drugs, weapons, cultural property, radioactive substances, endangered species of animals and plants, their parts and derivatives, objects intellectual property, other goods, as well as assist in the fight against international terrorism and the suppression of unlawful interference at the airports of the Russian Federation in the activities of international civil aviation;

7) carry out, within their competence, control over the currency transactions of residents and non-residents related to the movement of goods and vehicles across the customs border, in accordance with the currency legislation of the Russian Federation and the regulatory legal acts of the currency regulation bodies adopted in accordance with it;

8) keep customs statistics of foreign trade;

9) ensure the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, cooperate with customs and other competent authorities of foreign states, international organizations dealing with customs matters;

10) carry out informing and consulting in the field of customs affairs, provide, in accordance with the established procedure, state bodies, organizations and citizens with information on customs issues;

11) carry out research work in the field of customs.

Customs authorities have a flag and an emblem. Sea and river vessels of the customs authorities have a pennant. The emblem is placed on vehicles and aircraft of the customs authorities. The description and drawings of the flag and emblem of the customs authorities, as well as the pennant of sea and river vessels of the customs authorities, are approved by the President of the Russian Federation.

Customs authorities are located at checkpoints across the state border of the Russian Federation. Other locations of customs authorities are determined by the Federal Customs Service of Russia based on the volume of passenger and goods flows, the intensity of development of foreign economic relations of individual regions, the needs of transport organizations, exporters, importers, and other participants in foreign economic activity.

Customs authorities are located in premises owned directly by the customs authorities. Customs posts and structural subdivisions of customs offices may be located in the premises owned by the owners of temporary storage warehouses, customs warehouses, duty-free shops, in agreement with their owners, as well as in the premises of participants in foreign economic activity that carry out regular export-import deliveries of goods.

Customs operations for the customs clearance of goods and vehicles are carried out directly at the locations of the customs authorities and their structural subdivisions. Upon a reasoned request of an interested person and with the written permission of the head of the customs body or a person authorized by him, customs operations may be carried out in other places. The customs authorities do not interfere with the performance of customs operations at the locations of goods and vehicles, if this does not reduce the effectiveness of customs control.

Working hours of customs authorities is determined by the head of the customs authority in accordance with the legislation of the Russian Federation.

The working hours of customs authorities at ports, airports and other checkpoints across the state border of the Russian Federation must correspond to the working hours of the controlling bodies and services at these checkpoints. The working hours of customs authorities in other places of customs clearance are established taking into account the needs of transport organizations and participants in foreign economic activity.

The working hours of customs authorities at the checkpoints across the state border of the Russian Federation, which are located at the same location as the checkpoints of neighboring states, should, if possible, coincide with the working hours of the customs authorities of these neighboring states.

Upon a reasoned request of an interested person and, if possible, customs authorities, certain customs operations may be carried out outside the working hours of the customs authority.

39.2. Duties, Powers and Responsibilities of Customs Authorities

The customs authorities, in order to perform the functions assigned to them, have powers:

1) take measures provided for by the Labor Code in order to ensure compliance with the customs legislation of the Russian Federation;

2) require documents, information, the submission of which is provided in accordance with the Labor Code;

3) check the identity documents of citizens and officials participating in customs operations;

4) require individuals and legal entities to confirm their authority to perform certain actions or carry out certain activities in the field of customs affairs;

5) to carry out, in accordance with the legislation of the Russian Federation, operational-search activities in order to identify, prevent, suppress and solve crimes, the production of urgent investigative actions and inquiries on which the criminal procedural legislation of the Russian Federation is assigned to the jurisdiction of the customs authorities, to identify and identify the persons who prepare them, committing or committed, as well as ensuring their own safety;

6) to carry out urgent investigative actions and inquiry within the limits of their competence and in the manner determined by the criminal procedure legislation of the Russian Federation;

7) carry out proceedings on cases of administrative offenses and hold persons accountable for committing administrative offenses in accordance with the legislation of the Russian Federation on administrative offenses;

8) use, in cases of urgency, means of communication or vehicles belonging to organizations or public associations (with the exception of means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, as well as international organizations), to prevent crimes in the field of customs affairs, prosecution and detention of persons who have committed such crimes or are suspected of committing them. Property damage incurred in such cases by the owners of means of communication or means of transport shall be compensated by the customs authorities at the request of the owners of means of communication or means of transport in the manner determined by the Government of the Russian Federation;

9) to detain and deliver to the offices of the customs authority or to the internal affairs bodies of the Russian Federation persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs, in accordance with the legislation of the Russian Federation;

10) make documentation, video and audio recording, film and photography of facts and events related to the movement of goods and vehicles across the customs border and the transportation, storage of goods under customs control, the performance of cargo operations with them;

11) receive from state bodies, organizations and individuals the information necessary to perform their functions, in accordance with the Labor Code;

12) issue written warnings to the heads of state bodies, organizations, enterprises, public associations, as well as citizens, demanding to eliminate violations of the customs legislation of the Russian Federation and control the implementation of these requirements;

13) file claims and applications with courts or arbitration courts:

- on compulsory collection of customs duties and taxes;

- on foreclosure of goods on account of payment of customs duties and taxes;

- in other cases stipulated by the Labor Code and other federal laws;

14) establish and maintain official relations of a consultative nature with participants in foreign economic activity, other persons whose activities are related to the implementation of foreign economic activity, and their professional associations (associations) for the purpose of cooperation and interaction on the implementation of the most effective methods of customs clearance and customs control;

15) exercise other powers provided for by the Labor Code and other federal laws.

When exercising customs control using sea (river) and aircraft customs authorities, these authorities have the right to:

1) upon detection of signs that goods subject to customs control are illegally transported on a vehicle, stop the vehicle and conduct its customs inspection;

2) to detain persons on the vehicle who are suspected of committing crimes, the performance of urgent investigative actions and inquiries on which are assigned by the criminal procedure legislation of the Russian Federation to the jurisdiction of the customs authorities, unless otherwise provided by international treaties of the Russian Federation;

3) to pursue and detain, outside the territorial sea of ​​the Russian Federation, sea (river) vessels that departed from the customs territory of the Russian Federation without the permission of the customs authorities, in the adjacent zone of the Russian Federation until they enter the territorial sea of ​​a foreign state, if the pursuit was initiated in internal waters, the territorial sea of ​​the Russian Federation after giving a visual or audible signal to stop from a distance that allows you to see or hear this signal, and was carried out continuously;

4) upon detection of signs of an administrative offense in the field of customs, detain vehicles for their seizure in accordance with the legislation of the Russian Federation on administrative offenses;

5) in the cases provided for by the Labor Code, to escort vehicles, including with the placement of officials of customs authorities on them.

Crews of sea (river) and aircraft of customs authorities are granted the right to:

1) for the free use of the water and air space of the Russian Federation, the waters of sea and river ports, as well as airports, airfields (landing sites) on the territory of the Russian Federation, regardless of their ownership and purpose;

2) free use of the priority right to enter the port and leave the port in the manner agreed with the interested federal executive authorities;

3) free receipt of navigational, hydrometeorological, hydrographic and other information;

4) free provision of flights and navigation.

Customs authorities have the right to stop vehicles, including those not carrying out international transportation of goods, if goods under customs control are transported on these vehicles in order to check the goods and documents for them. On their own, the customs authorities can stop motor vehicles only in the customs control zones established along the customs border. In other places, the stopping of vehicles is carried out by the internal affairs bodies authorized in the field of ensuring road safety, in their interaction with the customs authorities.

If the vehicle stops outside the customs control zone, the time for the customs authorities to check the goods and documents for them cannot exceed two hours. On the inspection of goods and documents for them, an act is drawn up in the form determined by the Federal Customs Service of Russia, one copy of which is subject to delivery to the carrier. Compulsory placement of vehicles in the territory of a temporary storage warehouse or in another place that is a permanent zone of customs control is allowed only in case of initiation of an administrative offense case with a copy of the relevant decision or protocol handed over to the carrier or the person driving the vehicle. In this case, the vehicle may be located on the territory of a temporary storage warehouse or in another place that is a customs control zone for the time necessary for its unloading, except for the case when the vehicle is subject to seizure in accordance with the legislation of the Russian Federation.

Customs bodies carry out their functions independently and in cooperation with other state bodies. Customs authorities, in accordance with the Labor Code and other federal laws, have the right to allow the performance of certain actions related to their competence by other state bodies.

If the customs authorities reveal signs of administrative offenses (crimes), the proceedings on cases of which are referred in accordance with the legislation of the Russian Federation to the competence of other state bodies, the customs authorities are obliged to immediately transfer information about this to the relevant state bodies.

Unless otherwise provided by the Customs Code and other federal laws, a higher customs body or a higher official of the customs body at any time, in accordance with the procedure of departmental control, has the right to cancel or change the decision of the lower customs body or the lower official of the customs body that does not comply with the requirements of the legislation of the Russian Federation, as well as to accept any measures provided for by the legislation of the Russian Federation in relation to unlawful actions (inaction) of lower customs authorities or lower officials of customs authorities.

For unlawful decisions, actions (inaction), officials of the customs authorities bear disciplinary, administrative, criminal and other responsibility in accordance with the legislation of the Russian Federation.

The customs authorities compensate for the harm caused to persons and their property as a result of unlawful decisions, actions (inaction) of their officials and other employees in the performance of their official or labor duties, in accordance with the civil and budgetary legislation of the Russian Federation.

Damage caused by lawful actions of the customs authorities and their officials is not subject to compensation, unless otherwise provided by the Labor Code and other federal laws.

39.3. The use of physical force, special means and weapons by customs officials

Customs officials have the right to use physical force, special means and weapons in the manner prescribed by this Code.

The use of physical force, special means and weapons must be preceded by a clearly expressed warning about the intention to use them, and in the case of the use of weapons, warning shots. At the same time, customs officials required:

1) provide sufficient time to fulfill their legal requirements, except in cases where delay in the use of physical force, special means and weapons creates an immediate danger to their life and health, may entail other grave consequences - in the event of a sudden or armed attack, attack with the use of military equipment, ships and vehicles, or in other circumstances when a warning in the current situation is inappropriate or impossible;

2) provide persons who have received bodily injuries with first aid and immediately notify the head of the customs authority about the incident, who informs the prosecutor about it within 24 hours.

When using physical force, special means or weapons, depending on the nature and degree of danger of the offense, as well as the degree of opposition provided, customs officials must proceed from the fact that the damage caused when eliminating the danger should be minimal.

In the case of the use of physical force, special means and weapons in violation of the established procedure, officials of the customs authorities shall be liable in accordance with the legislation of the Russian Federation.

Officials of the customs authorities have the right to use physical force, including hand-to-hand combat techniques, only in cases where non-violent methods cannot ensure the fulfillment of the duties assigned to the customs authorities.

Physical force is used to:

1) suppression of an offense;

2) detention of persons who have committed an offense;

3) overcoming opposition to the legitimate demands of customs officials;

4) impeding access to premises, territory, goods or vehicles under customs control.

Customs officials have the right to use handcuffs, rubber sticks, tear agents, devices for opening premises, means for forcibly stopping vehicles, and other special means in the following cases:

1) to repel an attack on customs officials or other persons;

2) to repel an attack on buildings, structures or vehicles owned by or used by customs authorities, on goods and vehicles under customs control, as well as to release the named objects in case of their capture;

3) for the detention of offenders, their delivery to the office of the customs authority or the internal affairs authority, if these persons disobey or resist or may harm others or themselves;

4) to suppress physical resistance rendered to an official of the customs body;

5) to stop a vehicle whose driver has not complied with the request of a customs official to stop.

It is forbidden to use special means against women with visible signs of pregnancy, persons with obvious signs of disability and minors, except in cases of armed resistance, group or other attacks that threaten the life and health of people, the safety of goods and vehicles under customs control .

The list of special means used by the customs authorities is determined by the Government of the Russian Federation.

In a state of necessary defense or extreme necessity, customs officials, in the absence of special means, have the right to use weapons or use any available means.

Officials of customs bodies in the performance of official duties have the right to use weapons in the following cases:

1) to repel an attack on customs officials when their life or health is in direct danger, if the attack cannot be repelled in other ways and means;

2) to suppress an attempt to take possession of the weapons of officials of the customs authorities, including an attempt by a person detained by an official of the customs authority to approach, while reducing the distance indicated by the official of the customs authority, or to touch the weapon of the specified official;

3) to repel a group or armed attack on buildings, structures, vehicles, aircraft, sea or river vessels belonging to or used by customs authorities, on goods and vehicles under customs control, or on objects where such goods are located and vehicles;

4) to detain persons (persons) providing armed resistance, as well as armed persons (persons) refusing to comply with the legal requirement to surrender their weapons;

5) to stop vehicles, sea and river vessels by damaging them, if they pose a real danger to the life and health of customs officials or do not obey their repeated demands to stop after warning shots;

6) for the neutralization of animals that threaten the life and health of customs officials;

7) to warn about the intention to use a weapon, sound an alarm or call for help.

It is forbidden to use weapons against women with visible signs of pregnancy, persons with obvious signs of disability, minors, except in cases where they show armed resistance, commit an armed, group attack that threatens people's lives.

On each case of the use of weapons, the official of the customs body is obliged to report in writing to the head of the customs body as soon as possible in writing, who informs the prosecutor about this within 24 hours from the moment the weapon was used.

The list of types of weapons and ammunition used by the customs authorities is determined by the Government of the Russian Federation.

An official of the customs authorities has the right to put the weapon on alert if he considers that in the current situation there may be grounds for its use.

39.4. Ensuring the activities of customs authorities

Logistics The activities of the customs authorities are carried out at the expense of the federal budget and other sources provided for by the legislation of the Russian Federation.

In the case of placement of structural subdivisions of customs offices and customs posts for performing customs operations at facilities owned by the owners of temporary storage warehouses, customs warehouses, and other facilities provided for by the Labor Code, the material and technical support for the activities of customs authorities in terms of providing communications and office equipment is carried out by the owners of these facilities on the basis of an agreement.

Land intended for placement of objects of customs authorities, are provided in the order of land allocation for state needs in accordance with the land legislation of the Russian Federation.

Land plots allotted for the placement of objects of customs authorities are provided to these authorities for permanent (unlimited) use.

In the case of placement of structural subdivisions of customs and customs posts at the facilities of organizations, these organizations provide the customs authorities with the necessary office space on the basis of a contract for gratuitous use.

Documents and materials containing information about the personnel of the customs authorities, about the organization, about tactics, methods and means of carrying out operational-search activities, are subject to storage in archives customs authorities in accordance with the legislation of the Russian Federation.

Materials from the archives of the customs authorities, which are of historical and scientific value, declassified in accordance with the legislation of the Russian Federation, are transferred for storage to the archives of the Federal Archival Service of Russia in the manner prescribed by the legislation of the Russian Federation.

The protection of state, banking and tax secrets and confidential information in customs authorities is ensured in accordance with the legislation of the Russian Federation.

The Federal Customs Service of Russia is in charge of customs laboratories, research institutions, educational institutions of higher professional and additional education, printed publications, information and computer centers and other institutions, as well as state unitary enterprises, whose activities contribute to the solution of tasks assigned to the customs authorities. Determination of the functions of institutions and state unitary enterprises of the customs authorities is carried out in accordance with the requirements of the antimonopoly legislation of the Russian Federation.

Property customs authorities, institutions and state unitary enterprises of customs authorities is in federal ownership. The said property shall be disposed of in accordance with the legislation of the Russian Federation.

Social guarantees. In the event of the death of an official of the customs authority in connection with the performance of official duties, the family of the deceased and his dependents shall be paid a one-time allowance in the amount of 10 times the annual monetary allowance of the deceased in his last position in the customs authorities. Minor dependents of the deceased are additionally paid a monthly allowance in the amount of the average monthly earnings of the deceased in the last position held by him until the age of majority or the appearance of an independent source of income, and students of day departments of institutions of secondary vocational, higher vocational education - until graduation. Other dependents are assigned a survivor's pension in the amount of the average monthly earnings of the deceased.

When a customs official receives bodily injuries in connection with the performance of official duties, which exclude the possibility for him to continue to engage in professional activities, the specified person is paid a lump-sum allowance in the amount of 5 times the annual monetary allowance for the last position held by him in the customs authorities, as well as in for 10 years - the difference between the size of his average monthly earnings for the last position held and the size of the pension.

When other bodily injuries are inflicted on a customs official, he shall be paid a one-time allowance in the amount of five average monthly earnings.

Damage caused to the property of a customs official or his close relative in connection with the performance of official duties by this official shall be compensated in full.

The payment of benefits and compensation for damage caused to property are made from the federal budget, with the subsequent recovery of these amounts from the perpetrators.

The decision to pay benefits is made by the head of the customs authority at the place of work of the victim on the basis of a court verdict or a decision of the investigating authorities to terminate the criminal case or suspend the preliminary investigation.

The refusal or evasion of the investigating authorities from initiating a criminal case may be appealed by the customs authority to the prosecutor or to the court on the basis of the conducted official investigation and other evidence.

Compensation for damage caused to property is made by decision (sentence) of the court.

The annual monetary allowance of an official of the customs authority, used to calculate the amount of lump-sum benefits, includes all types of monetary payments that the specified person should have received in the year of death or harm to his health.

The average monthly salary is determined in accordance with the procedure established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases.

The official salary of an official of the customs authority for the specified purposes also includes a salary for a special rank, allowances for length of service, for knowledge of a foreign language and other allowances.

Payment of allowances and amounts of compensation for property damage is made by the customs authority in which the victim worked until the moment of death, bodily injury or damage to property, and if this body is reorganized or liquidated, by its legal successor or higher authority.

The procedure for paying these amounts is determined by the Ministry of Finance of Russia in agreement with the Federal Customs Service of Russia.

Officials of the customs authorities are subject to compulsory state personal insurance at the expense of the federal budget.

The sum insured is paid:

- in the event of death (death) of an insured official of the customs authority during his service in the customs authorities or before the expiration of one year after his dismissal from them due to injury (concussion), other bodily injuries, diseases received in the performance of official duties, to his heirs (according to presentation of a certificate of the right to inheritance) - in the amount of 12,5 times the annual allowance;

- when establishing a disability for the insured in connection with the performance of official duties during the period of service or before the expiration of one year after dismissal from the customs authorities:

disabled person of group I - in the amount of 7,5 times the annual allowance;

a disabled person of group II - in the amount of 5 times the annual allowance;

disabled group III - in the amount of 2,5 times the annual allowance;

in the event that the insured person receives a serious bodily injury in connection with the performance of official duties - in the amount of an annual monetary allowance, and in the event of a less serious bodily injury - in the amount of a six-month monetary allowance.

The sum insured under this type of insurance is paid regardless of payments under other types of insurance and payments in the order of compensation for harm.

The annual monetary allowance of an official of the customs body is determined by the last position held by this person in the customs body and includes all types of monetary payments that the said person should have received in the year of the insured event.

Other conditions and procedure for the implementation of compulsory state personal insurance of customs officials are determined by an agreement between the Federal Customs Service of Russia and the insurance company.

Chapter 40. INFORMATION SYSTEMS AND INFORMATION TECHNOLOGIES IN THE CUSTOMS BUSINESS

40.1. Information systems, information technologies and means of their support used by the customs authorities. Certification of information systems, information technologies, means of their provision and protection. Information resources of customs authorities

Development, creation and use information systems and information technologies, including those based on electronic methods of information exchange, and the means of their provision are carried out by the customs authorities in accordance with the Labor Code and other federal laws.

The introduction of information systems and information technologies using computer technology and communications is carried out in accordance with the standards in force in the Russian Federation and international standards.

Information systems, information technologies and means of their support, developed and produced by customs authorities or acquired by them, are in federal ownership.

The use of information systems, information technologies and means of their support by customs authorities that are not in federal ownership is carried out on a contractual basis.

The conditions and procedure for the use of information systems, information technologies and means of their support for customs purposes are established by the Federal Customs Service of Russia. The general procedure for the development and modernization of software tools of the Unified Automated Information System was approved by order of the State Customs Committee of Russia dated March 19.03.2004, 343 No. XNUMX.

Information systems, information technologies, means of their support, as well as software and hardware means of protecting information used in the customs business are subject to Certification in cases and in the manner provided for by the legislation of the Russian Federation.

Informational resources Customs authorities comprise documents and information submitted by persons when performing customs operations in accordance with the Customs Code, as well as other documents and information available to the customs authorities in accordance with the Customs Code and other federal laws.

Information resources of customs authorities are federal property.

The procedure for the formation and use of information resources of the customs authorities, the requirements for documenting information are established by the Federal Customs Service of Russia in accordance with the legislation of the Russian Federation.

Documents, the submission of which is provided for by the Customs Code or in the manner determined by it, including the customs declaration, may be submitted through electronic means of information exchange, subject to the requirements for documenting information established by the Federal Customs Service of Russia, as well as other requirements established by the legislation of the Russian Federation.

The procedure for obtaining information by persons contained in information resources held by the customs authorities is determined by the Federal Customs Service of Russia in accordance with the Labor Code and other federal laws.

40.2. Information systems, information technologies and means of their support used by participants in foreign economic activity

The Federal Customs Service of Russia establishes the requirements that information systems, information technologies and their support means used:

1) by persons when applying special simplified procedures;

2) owners of temporary storage warehouses, owners of customs warehouses, customs brokers, other persons at their request to submit documents and information provided for by this Code.

The use of these objects for customs purposes is allowed only after verification of their compliance with the established requirements. The verification is carried out by the Federal Customs Service of Russia. The regulation on the organization of inspections of information systems, information technologies and their means of support used by participants in foreign economic activity was approved by order of the State Customs Committee of Russia dated May 13.05.2004, 564 No. 103.[XNUMX]

40.3. Protection of information and rights of subjects involved in information processes and informatization

The development, creation and use of special software and hardware for information protection, compatible with the means of providing information systems and information technologies, are carried out by customs authorities in order to protect information and the rights of entities participating in information processes and informatization, in accordance with the Labor Code and other federal laws.

The level of information protection provided by the information protection tool must correspond to the category of information. Compliance of the level of information protection with a certain category of information is ensured by the customs authorities in charge of information resources.

Control over compliance with the requirements for information protection and operation of information security tools is carried out by the Federal Customs Service of Russia and other state bodies in accordance with the legislation of the Russian Federation.

Chapter 41. GROUNDS AND PROCEDURE FOR DISPOSAL OF GOODS AND VEHICLES

41.1. Turning goods and vehicles into federal ownership

Goods and vehicles become federal property:

1) on the basis of a court decision (arbitration court) when applying confiscation in cases of an administrative offense or a criminal offense - from the date the court decision (arbitration court) enters into force;

2) on the basis of a court decision (arbitration court) when unclaimed confiscated goods are transferred to federal ownership after two months from the date of completion of a special customs audit, as well as in the event that persons who purchased goods illegally imported into the customs territory of the Russian Federation refuse to pay customs duties and performance of customs operations - from the date of entry into force of the decision of the court (arbitration court);

3) on the basis of a refusal of a person in favor of the state - from the date of transfer of goods or vehicles to the customs authorities under the act of acceptance and transfer.

The disposal of goods and vehicles converted into federal property by a court decision is carried out in accordance with the legislation of the Russian Federation on enforcement proceedings, taking into account the provisions of the Labor Code.

41.2. Disposal of goods, the period of temporary storage of which or the period of storage of which in a customs warehouse has expired

The disposal of goods, the period of temporary storage of which or the period of storage of which in a customs warehouse has expired, is carried out on the basis of an act of the customs authority, fixing the fact of the expiration of the period of temporary storage or the period of storage in a customs warehouse and drawn up in the form determined by the Federal Customs Service of Russia. The second copy of such an act is subject to delivery to the lawful owner of the goods, if this person is established by the customs authority. A copy of the act is handed over to the owner of the temporary storage warehouse or the owner of the customs warehouse.

The form of the act on the expiration of the period of storage of goods in a customs warehouse was approved by order of the State Customs Committee of Russia dated December 01.12.2003, 1370 No. 104.[XNUMX]

41.3. Disposal of goods and vehicles that are material evidence in cases of administrative offenses

Customs authorities may dispose of goods and vehicles that are material evidence in cases of administrative offenses, if the actual costs of their storage exceed the cost of goods, as well as in other cases determined by the Code of Administrative Offenses and other federal laws.

If, during the consideration of a case on an administrative offense, a decision is made to confiscate the above goods and vehicles, the proceeds from the sale of such goods and vehicles are transferred to the federal budget.

The disposal of goods and vehicles that are material evidence in cases of administrative offenses, in respect of which a decision has been made to return them to their rightful owners and which are not claimed by them within one month from the date of entry into force of the decision in the case of an administrative offense, is carried out in accordance with from ch. 41 of the Labor Code, if their storage was carried out by customs authorities or under their control. The said goods and means of transport shall be disposed of on the basis of an act of the customs authority, fixing the fact of the expiration of the term for their demand. The form of the act of the customs authority on the expiration of the period for claiming goods and vehicles was approved by order of the State Customs Committee of Russia dated October 29.10.2003, 1218 No. 105.[XNUMX]

41.4. Order and methods of disposal of goods and vehicles

The disposal of goods and vehicles is carried out by an organization authorized by the Government of the Russian Federation, through their sale, destruction or disposal in the manner determined by the Government of the Russian Federation.

The customs authority in advance, but not later than 15 days in advance, notifies in writing the legal owner or the person who is entrusted with the obligation to perform customs operations of the Customs Code (if these persons are established by the customs authority) of the forthcoming transfer of goods and vehicles to the authorized organization.

A sample notification from the customs authority about the forthcoming transfer of goods and vehicles to an organization authorized by the Government of the Russian Federation, due to the expiration of the period for claiming goods and vehicles by their rightful owner, was approved by order of the State Customs Committee of Russia dated October 29.10.2003, 1218 No. XNUMX.

The sale of goods and vehicles is carried out at prices determined in accordance with the legislation of the Russian Federation on appraisal activities.

Goods and vehicles subject to sale may not be purchased by customs officials, employees of an authorized organization, as well as members of their families.

Unless otherwise provided by international treaties of the Russian Federation, federal laws and other legal acts of the Russian Federation, goods and vehicles, the circulation of which is prohibited in the Russian Federation, as well as goods, the costs of storage and sale of which exceed their value, are subject to destruction or disposal in accordance with federal regulations. laws and other legal acts of the Russian Federation.

Destruction or disposal of goods and vehicles is carried out at the expense of the person on whom the Customs Code is entrusted with the obligation to carry out customs operations, if this person is not identified, - at the expense of their legal owner, and if there is no legal owner - at the expense of the federal budget, unless otherwise not provided for by federal laws and other legal acts of the Russian Federation in relation to certain types of goods.

41.5. Disposal of the proceeds from the sale of goods and vehicles

The proceeds from the sale of goods and vehicles not converted into federal ownership are paid to their rightful owner in the manner determined by the Government of the Russian Federation within three years from the date of their sale. From these amounts, the amounts of import customs duties, taxes in respect of foreign goods that would be payable if they were released for free circulation, as well as the costs of transportation (transportation), storage of goods and their sale (including examination and evaluation), incurred by the customs authorities and other persons.

If the proceeds from the sale of goods are not enough to collect customs duties, taxes and cover all expenses of customs authorities and other persons who, in accordance with the civil legislation of the Russian Federation, are entitled to claim reimbursement of their expenses at the expense of the indicated amounts, their distribution is carried out in the following order:

1) first of all, the amounts of customs duties and taxes are transferred to the federal budget;

2) in the second place, the costs of transportation (transportation), storage and sale of goods are reimbursed.

Reimbursement of expenses is made in the order of the calendar order of receipt of documents confirming the right to reimbursement of expenses in accordance with the civil, transport and other legislation of the Russian Federation, as well as the calculation of such expenses.

After three years from the date of sale, the proceeds from the sale of goods and vehicles are transferred to the federal budget.

In accordance with paragraph 5 of Art. 432 of the Labor Code, the proceeds from the sale of goods and vehicles converted into federal ownership are transferred to the federal budget, with the exception of the costs of transportation (transportation), storage and sale. The action of paragraph 5 of Art. 432 of the Labor Code regarding the exclusion of the amounts of expenses for the transportation (transportation), storage and sale of goods and vehicles from the proceeds from the sale of goods and vehicles turned into federal property, was suspended from January 1 to December 31, 2007 by the Federal Law "On federal budget for 2007", and from January 1 to December 31, 2008 - by the Federal Law "On the federal budget for 2008 and for the planning period of 2009 and 2010".

41.6. The right of the federal executive body authorized in the field of customs affairs to transfer free of charge goods converted into federal property

The Federal Customs Service of Russia has the right to transfer free of charge medicines turned into federal property, perishable foodstuffs, baby food, as well as clothes, shoes and other essentials to institutions in the field of social security, healthcare, education, children's institutions, social protection authorities, items history, objects of science and works of art that are not of cultural value - to museums, objects of flora and fauna - to zoological parks, reserves, museums, objects of worship - to religious organizations.

41.7. Features of the disposal of certain types of goods

The disposal of precious metals, precious stones and articles made from them, cultural values, goods subject to labeling, and other goods, the circulation of which is limited on the territory of the Russian Federation, is carried out in accordance with federal laws and other legal acts of the Russian Federation.

Precious metals - gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium) in any form and condition, with the exception of jewelry and other household products, as well as scrap of such products.

natural gems - diamonds, rubies, izum ores, sapphires and alexandrites in raw and processed form, as well as pearls, with the exception of jewelry and other household products made from these stones and scrap of such products.

The procedure and conditions for classifying products made of precious metals and natural precious stones as jewelry and other household products and scrap of such products are established by the Government of the Russian Federation.

Cultural values - moral and aesthetic ideals, norms and patterns of behavior, languages, dialects and dialects, national traditions and customs, historical toponyms, folklore, arts and crafts, works of culture and art, results and methods of scientific research of cultural activities that have historical and cultural significance buildings, structures, objects and technologies, historically and culturally unique territories and objects (Article 3 of the Fundamentals of the Legislation of the Russian Federation on Culture[106] ).

This concept is explained in the Law of the Russian Federation of April 15.04.1993, 4804 No. 1-107 "On the export and import of cultural property."[XNUMX] Cultural values ​​are movable objects of the material world located on the territory of the Russian Federation, namely:

- cultural values ​​created by individuals or groups of individuals who are citizens of the Russian Federation;

- cultural values ​​of great importance for the Russian Federation and created in the territory of Russia by foreign citizens and stateless persons residing in the territory of the Russian Federation;

- cultural values ​​found on the territory of the Russian Federation;

- cultural property acquired by archaeological, ethnological and natural-science expeditions with the consent of the competent authorities of the country where these values ​​originate;

- cultural property acquired as a result of voluntary exchanges;

- cultural property received as a gift or legally acquired with the consent of the competent authorities of the country where the property originates.

The Law of the Russian Federation "On the export and import of cultural property" includes, in particular, the following categories of items:

- historical values, including those related to historical events in the life of peoples, the development of society and the state, the history of science and technology, as well as those related to the life and work of prominent personalities (state, political, public figures, thinkers, scientists, literature, art ); objects and their fragments obtained as a result of archaeological excavations;

- artistic values, including: paintings and drawings entirely handmade on any basis and from any materials; artistically designed religious objects, in particular icons;

- engravings, prints, lithographs and their original printing forms;

- old books, publications of special interest (historical, artistic, scientific and literary), separately or in collections;

- rare manuscripts and documentary monuments;

- archives, including photo, phono, film, video archives;

- postage stamps, other philatelic materials, individually or in collections;

- ancient coins, orders, medals, seals and other collectibles;

- other movable items, including copies of historical, artistic, scientific or other cultural significance, as well as those taken under protection by the state as historical and cultural monuments.

Chapter 42

42.1. Features of the controlled delivery of goods transported across the customs border

controlled delivery of goods moved across the customs border is an operational-search measure, in which, with the knowledge and under the control of the bodies engaged in operational-search activities, importation into the customs territory of the Russian Federation, exportation from this territory or movement through it of imported goods is allowed.

When moving goods across the customs border, controlled delivery is carried out in order to prevent, detect, suppress and disclose crimes related to illegal circulation of goods.

Other bodies carrying out operational-search activities carry out a controlled delivery of goods in agreement with the customs authorities. The procedure for such coordination is determined by an agreement between the FCS of Russia and another federal executive body carrying out operational-search activities.

If a decision is made to conduct a controlled delivery of goods exported from the customs territory of the Russian Federation, on the basis of international treaties of the Russian Federation or by agreement with the competent authorities of foreign states, a criminal case in the Russian Federation is not initiated and the head of the body carrying out the controlled delivery of goods shall immediately notify the decision taken. prosecutor in accordance with the legislation of the Russian Federation.

42.2. Withdrawal or replacement of goods transported across the customs border in the course of controlled delivery

When carrying out a controlled delivery of goods transported across the customs border, the free sale of which is prohibited or the circulation of which is allowed under a special permit in accordance with the legislation of the Russian Federation, these goods may be fully or partially withdrawn or replaced in the manner determined by the Government of the Russian Federation. Goods that pose an increased danger to human health, the natural environment or serve as the basis for the manufacture of weapons of mass destruction are subject to replacement in the manner determined by the Government of the Russian Federation.

The regulation on the withdrawal or replacement of goods transported across the customs border of the Russian Federation in the course of controlled delivery was approved by Decree of the Government of the Russian Federation of 05.11.2003 No. 671.[108]

Section VI. CALCULATION AND PAYMENT OF CUSTOMS DUTIES, EXCISES AND VAT WHEN MOVING GOODS THROUGH THE CUSTOMS BORDER

Chapter 43. METHODS FOR DETERMINING THE CUSTOMS VALUE OF GOODS

In accordance with Federal Law No. 08.11.2005-FZ of 144 “On Amendments to the Law of the Russian Federation “On the Customs Tariff”[109], all provisions relating to the customs value of goods imported into the customs territory of the Russian Federation, as well as the principles and methods for determining customs value of goods are valid from July 1, 2006.

For the purposes of applying the Law of the Russian Federation "On the Customs Tariff", the following concepts are used.

Related persons - persons who meet one of the following conditions:

- each of these persons is an employee or head of an organization created with the participation of another person;

- these persons are business partners, i.e. they are bound by contractual relations, act for profit and jointly bear the costs and losses associated with the implementation of joint activities;

- these persons are the employer and the employee;

- any person directly or indirectly owns 5% or more of the outstanding voting shares of both persons, controls 5% or more of the outstanding voting shares of both persons, or is a nominal holder of 5% or more of the outstanding voting shares of both persons;

- one of these persons directly or indirectly controls the other;

- both are directly or indirectly controlled by a third party;

- together they directly or indirectly control a third party;

- these persons are in a marriage relationship, a relationship of kinship or property, an adoptive parent or an adopted child, as well as a trustee and a ward.

At the same time, the fact that persons are related in carrying out their activities in such a way that, regardless of the designation used, one of them is the sole agent, the sole distributor of another person or the sole user under a commercial concession agreement, cannot serve as a basis for recognizing these persons as related, if these persons do not meet any of the above conditions.

Identical goods - goods that are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance are not grounds for refusing to consider such goods as identical, if the goods otherwise meet the listed requirements. Goods are not considered identical if they are not produced in the same country as the goods being valued, or if, in relation to these goods, design, development, artwork, design, sketches, drawings and other similar works were produced (performed) in Russian Federation.

Goods produced by a person other than the manufacturer of the goods being valued are considered only in cases where identical goods of the same manufacturer are not found in the customs territory of the Russian Federation.

Homogeneous goods - goods that are not identical, but have similar characteristics and consist of similar components, which allows them to perform the same functions as the goods being valued and be commercially interchangeable with them. When determining whether goods are homogeneous, characteristics such as quality, reputation and trademark are taken into account. Goods are not considered homogeneous if they are not produced in the same country as the goods being valued, or if, in relation to these goods, design, development, decoration, design, sketches, drawings and other similar works were produced (performed) in Russian Federation.

Goods produced by a person other than the manufacturer of the goods being valued are considered only in cases where similar goods of the same manufacturer are not found in the customs territory of the Russian Federation.

Goods of the same class or kind - goods belonging to one group or to a number of goods, the manufacture of which belongs to the corresponding type of economic activity. Goods of the same class or kind include identical or similar goods.

Generally Accepted Accounting Principles - a system of accounting rules adopted in the prescribed manner in the relevant period in the relevant country. The application of the subtraction method in relation to the goods being valued is carried out taking into account the regulatory legal regulation in the field of accounting in the Russian Federation. The application of the addition method is carried out taking into account the accounting rules adopted in the prescribed manner in the country of production of the goods being valued.

The terms "produced", "manufactured" in relation to goods also include the meanings "mined", "grown", "manufactured (including by mounting, assembling or disassembling goods)". Other concepts are used in the Law of the Russian Federation "On the Customs Tariff" in the meanings determined by the customs legislation of the Russian Federation, the legislation of the Russian Federation on taxes and fees, the civil legislation of the Russian Federation, the legislation of the Russian Federation on administrative offenses, and other legislation of the Russian Federation.

Determination of the customs value of goods imported into the customs territory of the Russian Federation is based on principles determination of the customs value of goods established by the norms of international law and generally accepted international practice, and is carried out by applying one of the following methods for determining the customs value of goods:

1) a method based on the value of a transaction with imported goods;

2) a method based on the value of a transaction with identical goods;

3) a method based on the value of a transaction with homogeneous goods;

4) subtraction method;

5) addition method;

6) backup method.

These methods are applied in the following order:

a) the primary basis for the customs value of goods is the value of the transaction in the value established by the method for the value of the transaction with imported goods. At the same time, this method is applied taking into account additional charges to the price actually paid or payable;

b) if the customs value of goods cannot be determined by the value of a transaction with imported goods, the customs value of goods is determined by the sequentially applied method by the value of a transaction with identical goods and by the method by the value of a transaction with similar goods;

c) if the customs value of goods cannot be determined by the transaction value method with identical goods and by the transaction value method with homogeneous goods, then it is determined by the subtraction method and the addition method applied sequentially. When determining the customs value of goods, the declarant has the right to choose the order of application of the subtraction method and the addition method;

d) if none of the above methods can be used to determine the customs value of goods, then the customs value of goods is determined by the reserve method.

The customs value of goods and information related to its determination must be based on quantifiable and documented reliable information. The procedure for determining the customs value of goods should be generally applicable, i.e., should not differ depending on the sources of supply of goods.

The customs valuation procedure for imported goods should not be used to combat dumping.

The provisions of Federal Law No. 08.11.2005-FZ of 144 "On Amendments to the Law of the Russian Federation "On Customs Tariff"" cannot be considered as limiting the powers of customs authorities to verify, in the manner prescribed by the customs legislation of the Russian Federation, the authenticity of documents submitted by the declarant in order to determine the customs value of goods, and the accuracy of the information contained therein.

In order to ensure the legality, uniformity and impartiality of determining the customs value of imported goods, arbitrary or fictitious customs value of goods should not be used.

The provisions of this Federal Law on determining the customs value of imported goods shall apply to goods that have actually crossed the customs border of the Russian Federation when imported into the customs territory of the Russian Federation or declared for import when applying a preliminary declaration, when these goods are first placed under the customs regime established by the customs legislation of the Russian Federation.

When the customs regime is changed, the customs value of goods is the customs value of goods determined on the day the customs authority accepts the customs declaration when they are first placed under the customs regime after they actually cross the customs border of the Russian Federation, unless otherwise established by the customs legislation of the Russian Federation.

The Government of the Russian Federation establishes:

1) rules for the application of methods for determining the customs value of imported goods on the basis of the provisions of Federal Law No. 08.11.2005-FZ of 144 in order to ensure the fulfillment of the international obligations of the Russian Federation;

2) the procedure for determining the customs value of imported goods in cases of damage due to an accident or force majeure, as well as in cases of illegal movement of imported goods across the customs border of the Russian Federation.

Application and control of the customs value of goods imported into the customs territory of the Russian Federation are carried out in accordance with the Labor Code.

The procedure for determining the customs value of goods exported from the customs territory of the Russian Federation is established by the Government of the Russian Federation. Decree of the Government of the Russian Federation of August 13.08.2006, 500 No. 110[XNUMX] approved:

1) Rules for determining the customs value of imported goods in cases of their illegal movement across the customs border of the Russian Federation;

2) Rules for determining the customs value of imported goods in cases of damage due to an accident or force majeure;

3) Rules for determining the customs value of goods exported from the customs territory of the Russian Federation.

Method according to the value of the transaction with imported goods. When using the method based on the value of a transaction with imported goods, the customs value of goods imported into the customs territory of the Russian Federation is the value of the transaction, i.e. the price actually paid or payable for goods when they are sold for export to the Russian Federation, with additional charges to the price actually paid or payable.

For the purposes of applying the method based on the value of a transaction with imported goods, the price actually paid or payable is the total amount of all payments made or to be made by the buyer directly to the seller and (or) a third party in favor of the seller for imported goods. In this case, payments can be made directly or indirectly in any form by the buyer to the seller or a third party in favor of the seller.

The customs value of goods is the value of the transaction, provided that:

a) there are no restrictions on the buyer's rights to use and dispose of the goods, except for restrictions that:

- established by federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, as well as regulatory legal acts of federal executive bodies;

- limit the geographical area in which the goods can be resold;

- do not significantly affect the cost of goods;

b) the sale of goods or their price does not depend on compliance with conditions or obligations, the impact of which on the value of goods cannot be quantified;

c) any part of the income received as a result of the subsequent sale of goods, disposal of goods in any other way or their use, will not be due directly or indirectly to the seller, except in cases where additional accruals can be made to the actual price;

d) the buyer and seller are not related persons, except in cases where the buyer and seller are related persons, but the value of the transaction is acceptable for customs purposes.

The fact of the relationship between the seller and the buyer in itself should not be the basis for recognizing the value of the transaction as unacceptable for the purposes of determining the customs value of goods. In this case, the circumstances surrounding the sale must be analyzed. If the specified relationship did not affect the price of the goods, the value of the transaction must be recognized as acceptable for the purposes of determining the customs value of the goods. If, on the basis of information provided by the declarant or obtained by the customs authority in any other way, signs are found that the relationship between the seller and the buyer has affected the value of the transaction, the customs authority informs the declarant in writing about these signs. The declarant has the right to prove that the relationship does not affect the value of the transaction.

When selling between related parties, the value of the transaction must be accepted by the customs authorities and the goods valued at an amount equal to the value of the transaction, if the declarant proves by comparison that such value is close to that which took place in the same or corresponding period of time:

- or the value of the transaction when selling identical or similar goods for export to the Russian Federation to buyers who are not related to the seller;

- or the customs value of identical or similar goods, determined by the subtraction method;

- or the customs value of identical or similar goods, determined by the addition method.

When making a comparison using the indicated verification values, the information provided by the declarant on differences in commercial levels of sale (wholesale, retail and other), the number of goods, additional charges to the price, as well as the costs that the seller usually bears during sales, if the seller and the buyer is not related, compared to the costs that the seller does not bear in selling if the seller and buyer are related. Verification values ​​are used at the initiative of the declarant solely for comparison purposes and cannot be used as the customs value of goods.

The following expenses shall not be included in the customs value of goods, provided that they are separated from the price actually paid or payable, declared by the declarant and documented by him:

1) expenditures on construction, erection, assembly, installation, maintenance or provision of technical assistance in respect of such goods as industrial installations, machinery or equipment, carried out after the importation into the customs territory of the Russian Federation of the goods being valued;

2) transportation (transportation) costs of the goods being valued after their arrival in the customs territory of the Russian Federation;

3) duties, taxes and fees levied in the Russian Federation.

The price actually paid or payable refers to goods imported into the customs territory of the Russian Federation. The payment of dividends and other similar payments made by the buyer of goods to the seller and which are not related to the imported goods shall not be part of the customs value of the goods.

When determining the customs value of imported goods using the method based on the value of a transaction with imported goods, the following shall be added to the price actually paid or payable for these goods:

1) expenses in the amount in which they are incurred by the buyer, but which are not included in the price actually paid or payable:

- for the payment of remuneration to an agent (intermediary), with the exception of remuneration paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of goods;

- packaging, if for customs purposes it is considered as a single unit with the goods;

- packaging, including the cost of packaging materials and packaging work;

2) the appropriately allocated cost of the following goods and services, directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production and sale for export to the Russian Federation of the goods being valued, in the amount not included in the price actually paid or payable :

- raw materials, materials and components that are an integral part of imported goods;

- tools, stamps, molds and other similar items used in the production of imported goods;

- materials used in the production of imported goods;

- design, development, engineering, design work, design, decoration, drawings and sketches produced (performed) in any country, with the exception of the Russian Federation, and necessary for the production of the goods being valued (in relation to these goods and services that were purchased or leased by the buyer, additional accruals are made in part relating to the cost of their acquisition or lease);

3) payments for the use of intellectual property (with the exception of payments for the right to reproduce in the Russian Federation), which relate to the goods being valued and which the buyer must pay directly or indirectly as a condition for the sale of such goods, in an amount not included in the price, in fact paid or payable, provided that such payments relate only to imported goods;

4) any part of the income received as a result of the subsequent sale, disposal in any other way or use of the goods, which is directly or indirectly due to the seller;

5) the costs of transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;

6) expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;

7) insurance costs in connection with the international transport of goods.

Additional charges to the price actually paid or payable are made on the basis of documented and quantifiable information using the accounting records of the buyer. In the absence of information that is documented and quantifiable, the method based on the value of a transaction with imported goods is not applied for making additional charges.

When determining the customs value of imported goods, other charges to the price actually paid or payable, with the exception of the above additional charges, are not made.

The distribution of the value of tools, stamps, molds and other similar items used in the production of the goods being valued may be carried out by referring all this value to the customs value of the first batch of goods or to the customs value of another quantity of goods determined by the declarant, which cannot be less than the number of goods declared. Such distribution must be made in the manner applicable to the particular circumstances, depending on the documents available to the declarant and in accordance with accounting rules. In this case, the cost of these items shall be recognized as the costs of their acquisition, if the buyer purchased these items from the seller, who is not related to the buyer, or the costs of their manufacture, if the items were produced by the buyer or a person who is related to the buyer. If these items were previously used by the buyer, regardless of whether they were acquired or produced by this buyer, the initial price of their acquisition or production is subject to reduction in order to obtain (determine) the value of these items, taking into account their use.

Transaction value method with identical goods. If the customs value of goods cannot be determined by the method based on the value of a transaction with imported goods, the customs value of goods is the value of a transaction with identical goods sold for export to the Russian Federation and exported to the Russian Federation in the same or corresponding period of time as the goods being valued .

The value of a transaction with identical goods is the customs value of these (identical) goods, accepted by the customs authority in accordance with the method based on the value of a transaction with imported goods.

To determine the customs value of goods using the transaction value method with identical goods, the value of a transaction with identical goods sold at the same commercial level (wholesale, retail and other) and, in essence, in the same quantity as the goods being valued, is used. If no such sales are identified, the value of a transaction with identical goods sold at a different commercial level (wholesale, retail and other) and (or) in other quantities is used, subject to adjustment of such value, taking into account differences in the commercial level (wholesale, retail and other). otherwise) and (or) in quantity. Such an adjustment is made on the basis of evidence that the adjustment is reasonable and accurate, whether it results in an increase or decrease in the value of a transaction for identical goods. In the absence of such information, the method based on the value of a transaction with identical goods is not used for the purposes of determining the customs value of goods.

When determining the customs value of the goods being valued based on the value of a transaction with identical goods, if necessary, the customs value of identical goods is adjusted to take into account a significant difference in costs between the goods being valued and identical goods due to differences in the distances of transportation of goods and the modes of transport used. These expenses include:

- expenses for transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;

- expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;

- insurance costs in connection with the international transport of goods.

If more than one transaction value with identical goods is revealed (taking into account adjustments), the lowest of them is used to determine the customs value of the goods being valued.

Method according to the cost of a transaction with homogeneous goods. If the customs value of goods cannot be determined by the method based on the value of a transaction with imported goods and the method based on the value of a transaction with identical goods, the customs value of goods is the value of a transaction with similar goods sold for export to the Russian Federation and exported to the Russian Federation in the same or corresponding him the time period that the goods being valued.

The value of a transaction with homogeneous goods is the customs value of these (homogeneous) goods, accepted by the customs authority in accordance with the method based on the value of a transaction with imported goods.

In order to determine the customs value of goods using the method based on the value of a transaction with similar goods, the value of a transaction with similar goods sold at the same commercial level (wholesale, retail and otherwise) and in essentially the same quantity as the goods being valued is used.

If no such sales are identified, the value of a transaction with similar goods sold at a different commercial level (wholesale, retail and other) and (or) in other quantities is used, subject to adjustment of such value, taking into account differences in the commercial level (wholesale, retail and other). otherwise) and (or) in quantity. Such an adjustment is made on the basis of information confirming the validity and accuracy of this adjustment, regardless of whether it leads to an increase or decrease in the value of a transaction with similar goods. In the absence of such information, the method based on the value of a transaction with homogeneous goods is not used for the purposes of determining the customs value of goods.

When determining the customs value of the goods being valued using the method based on the value of a transaction with similar goods, if necessary, the customs value of similar goods is adjusted to take into account a significant difference in costs between the goods being valued and similar goods due to differences in the distances of transportation of goods and the modes of transport used. These expenses include:

- expenses for transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;

- expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;

- insurance costs in connection with the international transport of goods.

If it is revealed that there is more than one transaction value with similar goods (taking into account adjustments), the lowest of them is used to determine the customs value of the goods being valued.

subtraction method. If the customs value of goods cannot be determined by the method based on the value of a transaction with imported goods, the method based on the value of a transaction with identical goods and the method based on the value of a transaction with homogeneous goods, the customs value of goods is determined by the subtraction method, except for cases when, at the request of the declarant, the reverse is applied. the procedure for applying the subtraction method and the addition method.

If the goods being valued or goods identical or similar to them are sold in the Russian Federation in the same condition in which they are imported into the customs territory of the Russian Federation, the unit price of the goods at which the largest aggregate number of goods being valued, identical or similar is taken as the basis for determining the customs value of goods goods are sold to persons who are not related persons with persons engaged in sales on the territory of the Russian Federation, in the same or corresponding period of time in which the goods being valued are imported into the customs territory of the Russian Federation. The following amounts are deducted:

1) remuneration to an agent (intermediary), usually paid or payable, or price premiums, usually made to make a profit and cover commercial and administrative expenses in connection with the sale in the Russian Federation of goods of the same class or type, including those imported from other countries;

2) ordinary expenses for transportation (transportation), insurance carried out in the customs territory of the Russian Federation, as well as expenses related to such operations in the Russian Federation;

3) customs duties, taxes, fees, as well as taxes established in accordance with the legislation of the Russian Federation, payable in connection with the importation of goods into the customs territory of the Russian Federation or their sale in this territory, including taxes and fees of constituent entities of the Russian Federation and local taxes and fees.

If neither the goods being valued, nor identical, nor similar goods are sold in the Russian Federation during the same or corresponding period of time in which the goods being valued crossed the customs border of the Russian Federation, the customs value of the goods being valued is determined on the basis of the unit price of the goods at which the goods being valued, respectively, or goods identical with the goods being valued or similar to the goods being valued are sold in the Russian Federation in a quantity sufficient to establish the price per unit of such goods, in the same condition in which they were imported, on the earliest date in relation to the day the goods being valued crossed the customs border RF, but not later than 90 days after that day.

If neither the goods being valued, nor identical, nor homogeneous goods are sold in the Russian Federation in the same condition in which they were imported into the customs territory of the Russian Federation, at the request of the declarant, the customs value of the goods is determined on the basis of the unit price of the goods at which the largest aggregate quantity of goods being valued is sold after their processing (processing) to persons who are not related to the persons selling on the territory of the Russian Federation, subject to the deduction of the value added as a result of processing (processing) and the amounts specified above in clauses 1-3. Deductions for the value added as a result of processing (processing) are made on the basis of objective and quantifiable data relating to the cost of processing (processing). The applicability of the provisions of this paragraph shall be determined on a case-by-case basis depending on the particular circumstances. The provisions of this paragraph for determining the customs value of goods shall not be used if:

a) as a result of further processing (processing), the imported goods lose their individual characteristics, except in cases where, despite the loss of their individual characteristics by the goods, the amount of value added as a result of processing (processing) can be accurately determined;

b) imported goods make up an insignificant part of the goods sold on the domestic market of the Russian Federation, and for this reason the cost of imported goods cannot have a significant impact on the cost of goods sold.

For the purposes of applying the deduction method, the amount of profit and selling and administrative expenses (including expenses for the sale of goods) is considered as a markup on the price of the goods, covering these costs, as well as providing a profit in connection with the sale of imported goods of the same class or type.

The amount of profit and selling and administrative expenses is taken into account as a whole and is determined on the basis of information provided by the declarant, if information about profits and selling and administrative expenses is comparable with the information that occurs when selling goods of the same class or type in the Russian Federation. If the information used by the declarant is not comparable with the information available to the customs authority on the amount of profit and selling and administrative expenses in the sale of goods of the same class or type in the Russian Federation, the customs authority may determine the amount of profit and selling and administrative expenses on the basis of available him information.

For the purposes of applying the subtraction method, information is used on sales of goods of the same class or type, including those imported from other countries. Whether the goods being valued and the goods with which they are compared are goods of the same class or kind must be decided on a case-by-case basis, taking into account the relevant circumstances. At the same time, sales in the Russian Federation of a possibly narrower group or number of imported goods of the same class or type, including those being evaluated, in respect of which information can be provided, are considered.

Addition method. When determining the customs value of goods by the addition method, the estimated value of goods shall be taken as the basis. Estimated value of goods is determined by adding:

1) expenses for the manufacture or purchase of materials and expenses for production, as well as for other operations related to the production of imported goods. These costs are determined on the basis of information about the production of the goods being valued, provided by their manufacturer or on his behalf. The basis of the specified information is the commercial invoices of the manufacturer of goods, provided that such invoices comply with generally accepted accounting principles and accounting rules adopted in the prescribed manner in the country of production of the goods being valued;

2) the amount of profit and selling and administrative expenses, equivalent to the amount that is usually taken into account when selling goods of the same class or type as the goods being valued, which are produced in the country of export for export to the Russian Federation;

3) the costs of transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;

4) expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;

5) insurance costs in connection with the international transport of goods.

The first group of expenses (costs for the manufacture or purchase of materials and production costs, as well as for other operations related to the production of imported goods) includes the following costs:

- on a container, if for customs purposes it is considered as a single unit with the goods;

- packaging, including the cost of packaging materials and packaging work;

- the cost of raw materials, materials and components that are an integral part of imported goods;

- the cost of tools, stamps, molds and other similar items used in the production of imported goods;

- the cost of materials used in the production of imported goods;

- the cost of design, development, engineering, design work, design, decoration, drawings and sketches produced (performed) in any country, except for the Russian Federation, and necessary for the production of the goods being valued. At the same time, the cost of design, development, engineering, design work, design, decoration, drawings and sketches produced (executed) on the territory of the Russian Federation and necessary for the production of the goods being valued is included within the limits paid by the manufacturer.

When determining the costs included in the first group, it is not allowed to re-account the same indicators.

Profits and selling and administrative expenses are taken into account as a whole and are determined on the basis of information provided by or on behalf of the manufacturer. If this information does not correspond to the information available to the customs authority on the amount of profit and commercial and administrative expenses that are usually received from the sale of goods of the same class or type as the goods being valued, produced in the country of export of the goods being valued for export to the Russian Federation, then the calculation of the amount of profit and selling and administrative expenses can be carried out on the basis of relevant information obtained from other sources. Sales information is used for goods of the same class or type produced in the same country as the goods being valued. Whether the goods being valued and the goods with which they are compared are goods of the same class or kind must be decided on a case-by-case basis, taking into account the relevant circumstances. At the same time, sales for export to the Russian Federation of a possibly narrower group or a number of goods of the same class or type, including those being evaluated, in respect of which information can be provided, are considered.

If information available to the customs authority on the amount of profit and commercial and administrative expenses is used to calculate the amount of profit and commercial and administrative expenses, then, at the request of the declarant, the customs authority is obliged to provide the calculations made on their basis and indicate the source of such information.

The customs authorities are not entitled to demand from foreign persons, without their consent, to submit documents to confirm the estimated value. Verification of documents and information submitted by the manufacturer or on his behalf may be carried out by the customs authorities of the Russian Federation in accordance with international treaties of the Russian Federation and international law.

fallback method. If the customs value of goods cannot be determined by the transaction value method for imported goods, the transaction value method for identical goods, the transaction value method for homogeneous goods, the subtraction method and the addition method, the customs value of imported goods shall be determined by using methods consistent with the principles and the general provisions of Federal Law No. 08.11.2005-FZ of 144 "On Amendments to the Law of the Russian Federation "On the Customs Tariff"" based on data available in the Russian Federation.

The methods for determining the customs value of goods used as a backup method are the same as all of the above methods. However, when determining the customs value of goods using the reserve method, flexibility is allowed in the application of these methods. In particular, the following is allowed:

a) the value of a transaction with identical or similar goods produced in a country other than the country in which the goods being valued were produced may be taken as the basis for determining the customs value of goods;

b) when determining the customs value of goods on the basis of the value of transactions with identical or similar goods, a reasonable deviation from the established requirements that identical or similar goods must be imported in the same or corresponding period of time as the goods being valued is allowed;

c) the customs value of identical or similar goods may be taken as the basis for determining the customs value of goods;

d) when determining the customs value of goods on the basis of the subtraction method, in the event that neither the goods being valued, nor identical, nor similar goods are sold in the Russian Federation in the same or corresponding period of time, a deviation from the period established for this case is allowed (when the customs the value of the goods being valued is determined as of the earliest date in relation to the day when the goods being valued cross the customs border of the Russian Federation, but no later than 90 days after this day).

The following cannot be used as a basis for determining the customs value of goods by the reserve method:

1) the price of goods in the domestic market of the country of export (country of export);

2) the price of goods supplied from the country of export to third countries;

3) the price on the domestic market of the Russian Federation for goods produced in the Russian Federation;

4) expenses other than the estimated value of the goods, which was determined for identical or similar goods when applying the addition method;

5) the price that provides for the acceptance for customs purposes of the highest of the two alternative values;

6) arbitrary or fictitious values;

7) minimum customs values.

Chapter 44

44.1. Features of taxation when exporting excisable goods from the customs territory of the Russian Federation

Excise is a federal tax levied from January 1, 2001 on the basis of Ch. 22 parts of the second NK.

When exporting excisable goods from the customs territory of the Russian Federation, taxation is carried out in the following order:

1) when goods are exported under the customs regime of export outside the customs territory of the Russian Federation, excise is not paid or the paid amounts of excise are returned (counted) by the tax authorities of the Russian Federation in the manner prescribed by the Tax Code. The specified procedure for taxation is also applied when goods are placed under the customs regime of a customs warehouse for the purpose of subsequent export of these goods in accordance with the customs regime of export, as well as when goods are placed under the customs regime of a free customs zone;

2) when exporting goods under the customs regime of re-export outside the customs territory of the Russian Federation, the amounts of excise paid upon importation into the customs territory of the Russian Federation shall be returned to the taxpayer in the manner prescribed by the customs legislation of the Russian Federation;

3) when exporting excisable goods from the customs territory of the Russian Federation in accordance with other than the above customs regimes, exemption from payment of excise duty and (or) return of the paid amounts of excise duty shall not be made, unless otherwise provided by the customs legislation of the Russian Federation.

When natural persons move excisable goods intended for personal, family, household and other needs not related to entrepreneurial activities, the procedure for paying excise duty payable in connection with the movement of goods across the customs border of the Russian Federation is determined in accordance with the Labor Code.

When exporting excisable goods from the territory of the Russian Federation to the territory of foreign states in the absence of customs control and customs clearance, the procedure for confirming the right to exemption from excise duty is established by the Government of the Russian Federation, including on the basis of bilateral agreements with the governments of these foreign states.

44.2. Features of exemption from taxation when selling excisable goods outside the territory of the Russian Federation

The sale of excisable goods placed under the customs regime of export outside the territory of the Russian Federation is exempted from excise taxation, taking into account losses within the limits of natural attrition.

Exemption of the specified operations from the taxation by excises is made only when exporting excisable goods outside the territory of the Russian Federation in the customs regime of export.

A taxpayer is exempted from paying excise duty when selling excisable goods produced by him and (or) transferring excisable goods produced from give-and-take raw materials placed under the customs regime of export outside the territory of the Russian Federation upon presentation of a bank guarantee or a bank guarantee to the tax authority. Such a bank guarantee (bank guarantee) should (should) provide for the obligation of the bank to pay the amount of excise duty and the corresponding penalties in cases of failure to submit in the prescribed manner and within the established time limits (within 180 calendar days from the date of sale of these goods) by the taxpayer documents confirming the fact of export of excisable goods , and non-payment of excise tax and (or) penalties by them.

In the absence of a bank guarantee (bank guarantee), the taxpayer is obliged to pay excise duty in the manner prescribed for operations for the sale of excisable goods in the territory of the Russian Federation.

When excise is paid due to the absence of a bank guarantee (bank guarantee) from the taxpayer, the paid amounts of excise are subject to reimbursement after the taxpayer submits to the tax authorities documents confirming the fact of export of excisable goods.

Reimbursement of excise amounts is made in the manner prescribed by Art. 203 NK.

44.3. Documents confirming the fact of export of excisable goods outside the territory of the Russian Federation

When exporting excisable goods under the customs regime of export outside the territory of the Russian Federation, to confirm the validity of the exemption from excise duty and tax deductions, the following documents must be submitted to the tax authority at the place of registration of the taxpayer within 180 calendar days from the date of sale of these goods:

1) contract (copy of the contract) of the taxpayer with the counterparty for the supply of excisable goods. If the supply of excisable goods for export is carried out under a commission agreement, an agency agreement or an agency agreement, the taxpayer shall submit to the tax authorities a commission agreement, an agency agreement or an agency agreement (copies of these agreements) and a contract (copy of the contract) of the person supplying excisable goods for export on behalf of the taxpayer (in accordance with a commission agreement, an agency agreement or an agency agreement), with a counterparty.

If the export of excisable goods produced from give-and-take raw materials is carried out by the owner of give-and-take raw materials, the taxpayer shall submit to the tax authorities an agreement between the owner of excisable goods produced from give-and-take raw materials and the taxpayer on the production of excisable goods and a contract (copy of the contract) between the owner of give-and-take raw materials and counterparty.

If the export of excisable goods produced from give-and-take raw materials is carried out by another person under a commission agreement or another agreement with the owner of give-and-take raw materials, the taxpayer - the manufacturer of these goods from give-and-take raw materials shall submit to the tax authorities along with an agreement between the owner of excisable goods produced from give-and-take raw materials raw materials, and the taxpayer on the production of excisable goods, a commission agreement, an agency agreement or an agency agreement (copies of these agreements) between the owner of these excisable goods and the person supplying them for export, as well as the contract (copy of the contract) of the person supplying excisable goods for export , with a counterparty;

2) payment documents and a bank statement (copies thereof), which confirm the actual receipt of proceeds from the sale of excisable goods to a foreign person to the taxpayer's account in a Russian bank.

If the delivery of excisable goods for export is carried out under a commission agreement, an agency agreement or an agency agreement, the taxpayer submits to the tax authorities payment documents and a bank statement (copies thereof), which confirm the actual receipt of proceeds from the sale of excisable goods to a foreign person to the account of the commission agent ( attorney, agent) in a Russian bank.

If the export of excisable goods produced from give-and-take raw materials and materials is carried out by the owner of these goods, the taxpayer - the manufacturer of these goods from give-and-take raw materials and materials shall submit to the tax authorities payment documents and a bank statement (copies thereof), which confirm the actual receipt of all proceeds from the sale of excisable goods. goods to a foreign person to the account of the owner of excisable goods produced from give-and-take raw materials and materials in a Russian bank.

Upon receipt of proceeds from the sale of excisable goods to a foreign person on the account of the taxpayer or the owner of these excisable goods from a third party, the tax authorities, along with payment documents and a bank statement (copies thereof), are submitted agreements of commission for payment for exported excisable goods concluded between a foreign person and an organization (person) who made the payment.

If the non-crediting of foreign exchange earnings from the sale of excisable goods to the territory of the Russian Federation is carried out in accordance with the procedure provided for by the currency legislation of the Russian Federation, the taxpayer shall submit documents (copies thereof) to the tax authorities confirming the right to non-receipt of foreign exchange earnings to the territory of the Russian Federation;

3) the cargo customs declaration (its copy) with the notes of the Russian customs authority that carried out the release of the goods under the customs regime of export, and the Russian customs authority, in the region of activity of which the checkpoint is located, through which the specified goods were exported outside the customs territory of the Russian Federation (hereinafter - border customs authority).

When exporting oil products under the customs regime of export outside the territory of the Russian Federation by pipeline transport, a full cargo customs declaration with marks of the Russian customs authority that carried out the customs clearance of the specified export of oil products is submitted.

When oil products are exported under the customs regime of export across the border of the Russian Federation with a member state of the Customs Union, where customs control has been canceled, a cargo customs declaration is submitted to third countries with marks from the Russian customs authority that carried out customs clearance of the specified export of oil products;

4) copies of transport or shipping documents or other documents with marks of the Russian border customs authorities confirming the export of goods outside the customs territory of the Russian Federation, with the exception of the export of petroleum products in the customs regime of export across the border of the Russian Federation.

When exporting petroleum products under the customs regime of export through seaports, in order to confirm the export of goods outside the customs territory of the Russian Federation, the taxpayer shall submit copies of the following documents to the tax authorities:

- orders for the shipment of exported petroleum products indicating the port of unloading with the mark "Loading is allowed" of the border customs authority;

- a bill of lading for the transportation of exported petroleum products, in which the column "Port of unloading" indicates a place located outside the customs territory of the Russian Federation.

Copies of transport, shipping and (or) other documents confirming the export of petroleum products outside the customs territory of the Russian Federation may not be submitted in case of export of petroleum products in the customs regime of export by pipeline transport.

When exporting petroleum products under the customs regime of export in railway tanks, to confirm the export of goods outside the customs territory of the Russian Federation, the taxpayer shall submit to the tax authorities copies of transport, shipping and (or) other documents confirming the export of petroleum products outside the customs territory of the Russian Federation, with marks of the border customs authority.

When exporting goods under the customs regime of export across the border of the Russian Federation with a state - a member of the Customs Union, where customs control has been canceled, copies of transport and shipping documents with marks of the Russian customs authority that carried out the customs clearance of the specified export of goods shall be submitted.

If subsequently the taxpayer submits to the tax authorities the documents (their copies) justifying the exemption from taxation, the paid amounts of tax are subject to reimbursement to the taxpayer.

In the event of non-submission or incomplete submission of the listed documents confirming the fact of export of excisable goods outside the territory of the Russian Federation, which must be submitted to the tax authorities at the location of the organization (place of residence of an individual entrepreneur), excise tax on these excisable goods is paid in the manner established by Chapter. 22 of the Tax Code in relation to operations with excisable goods on the territory of the Russian Federation.

When selling denatured ethyl alcohol by a taxpayer with a certificate for the production of denatured ethyl alcohol, an organization with a certificate for the production of non-alcohol-containing products, settlement documents, primary accounting documents and invoices are issued without allocation of the corresponding excise amounts. When, on the basis of administrative documents of the owner of straight-run gasoline, by a taxpayer who has a certificate for the production of straight-run gasoline, to a person who has a certificate for the processing of straight-run gasoline, settlement documents, primary accounting documents, invoices (issued by the producer of straight-run gasoline to its owner, as well as the owner of straight-run gasoline to the buyer) are issued without allocation of the corresponding excise amounts. At the same time, an inscription or a stamp "Without excise duty" is made on these documents.

When straight-run gasoline is sold by a taxpayer who has a certificate for the production of straight-run gasoline, to a person who has a certificate for the processing of straight-run gasoline, settlement documents, primary accounting documents and invoices are issued without allocating the corresponding excise amounts. At the same time, an inscription or a stamp "Without excise duty" is made on these documents.

44.4. Features of taxation when importing excisable goods into the customs territory of the Russian Federation

When importing excisable goods into the customs territory of the Russian Federation, depending on the chosen customs regime, taxation is carried out in the following order:

1) when excisable goods are released for free circulation and when excisable goods are placed under the customs regimes of processing for internal consumption and free customs zone, the excise duty shall be paid in full;

2) when excisable goods are placed under the customs regime of re-import, the taxpayer pays the amounts of excise from which he was exempted or which were returned to him in connection with the export of goods in accordance with the Tax Code, in the manner prescribed by the customs legislation of the Russian Federation;

3) when excisable goods are placed under the customs regimes of transit, customs warehouse, re-export, duty-free trade, free warehouse, destruction and refusal in favor of the state, excise is not paid;

4) when excisable goods are placed under the customs regime of processing in the customs territory, excise is not paid, provided that the products of processing are exported within a certain period. When processing products are released for free circulation, the excise tax is payable in full, subject to the provisions established by the Labor Code;

5) when excisable goods are placed under the customs regime of temporary import, full or partial exemption from payment of excise tax is applied in the manner prescribed by the customs legislation of the Russian Federation.

When natural persons move excisable goods intended for personal, family, household and other needs not related to entrepreneurial activities, the procedure for paying excise duty payable in connection with the movement of goods across the customs border of the Russian Federation is determined in accordance with the Labor Code.

If, in accordance with an international treaty between the Russian Federation and a foreign state, customs control and customs clearance of goods transported across the customs border of the Russian Federation are canceled, the procedure for collecting excise tax on excisable goods originating from such a state or released for free circulation on its territory and imported into the territory of the Russian Federation established by the Government of the Russian Federation.

44.5. Determination of the tax base for the import of excisable goods into the customs territory of the Russian Federation

When importing excisable goods into the customs territory of the Russian Federation, the tax base is determined by:

1) for excisable goods for which fixed (specific) tax rates are established (in absolute amount per unit of measurement) - as the volume of imported excisable goods in kind;

2) for excisable goods in respect of which ad valorem (as a percentage) tax rates are established - as the sum of their customs value and the customs duty payable;

3) for excisable goods, in respect of which combined tax rates are established, consisting of a fixed (specific) and ad valorem (as a percentage) tax rates:

- as the volume of imported excisable goods in physical terms for the calculation of excise when applying a fixed (specific) tax rate;

- as the estimated value of imported excisable goods, calculated on the basis of maximum retail prices, for calculating excise duty when applying the ad valorem (as a percentage) tax rate.

The tax base when importing Russian goods placed under the customs regime of a free customs zone into the rest of the customs territory of the Russian Federation or when transferring them to the territory of a special economic zone to persons who are not residents of such a zone, is determined in accordance with the above procedure.

The customs value of excisable goods, as well as the payable customs duty, are determined in accordance with the Tax Code.

The tax base is determined separately for each consignment of excisable goods imported into the customs territory of the Russian Federation.

If one consignment of excisable goods imported into the customs territory of the Russian Federation contains excisable goods, the import of which is subject to different tax rates, the tax base shall be determined separately for each group of said goods. In a similar manner, the tax base is also determined if the batch of excisable goods imported into the customs territory of the Russian Federation contains excisable goods that were previously exported from the customs territory of the Russian Federation for processing outside the customs territory of the Russian Federation.

When importing excisable goods into the customs territory of the Russian Federation as products of processing outside the customs territory of the Russian Federation, the tax base is determined in accordance with the above procedure.

44.6. The procedure for calculating and paying excise duty when importing excisable goods into the territory of the Russian Federation

The amount of excise tax on excisable goods imported into the territory of the Russian Federation, for which fixed (specific) tax rates are established, is calculated as the product of the relevant tax rate and the calculated tax base.

The amount of excise duty on excisable goods imported into the territory of the Russian Federation, for which ad valorem (as a percentage) tax rates are established, is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of excise tax on excisable goods imported into the territory of the Russian Federation, in respect of which combined tax rates are established (consisting of a fixed (specific) and ad valorem (as a percentage) tax rate), is calculated as the amount obtained by adding the amounts of excise calculated:

- as a product of a fixed (specific) tax rate and the volume of imported excisable goods in physical terms;

- as a percentage of the value of such goods corresponding to the ad valorem (as a percentage) tax rate (the amount obtained as a result of adding the customs value and subject to payment of customs duty) of such goods.

The amount of excise when importing into the territory of the Russian Federation several types of excisable goods (with the exception of petroleum products) subject to excise at different tax rates is the amount obtained by adding the amounts of excise calculated for each type of these goods.

When excisable goods are imported into the customs territory of the Russian Federation, the relevant completed customs forms and settlement documents certifying the fact of excise payment are used as control documents to establish the validity of tax deductions.

The terms and procedure for paying excise duty when importing excisable goods into the customs territory of the Russian Federation are established by the customs legislation of the Russian Federation on the basis of the provisions of Ch. 22 NK.

Chapter 45

45.1. Import of goods into the territory of the Russian Federation, not subject to VAT (exempt from taxation)

Value added tax (VAT) - federal tax levied from January 1, 2001 on the basis of Ch. 21 parts of the second NK.

Not subject to VAT (exempted from taxation) import into the customs territory of the Russian Federation:

1) goods (except for excisable goods) imported as gratuitous assistance (assistance) of the Russian Federation, in the manner established by the Government of the Russian Federation in accordance with Federal Law No. amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state non-budgetary funds in connection with the implementation of gratuitous assistance (assistance) of the Russian Federation";[04.05.1999]

2) medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation (the most important and vital medical equipment; prosthetic and orthopedic products, raw materials and materials for their manufacture and semi-finished products for them; technical means, including motor vehicles, materials that can be used exclusively for the prevention of disability or rehabilitation of disabled people; glasses, except for sun glasses, lenses and frames for glasses, except for sun glasses), as well as raw materials and components for their production;

3) materials for the manufacture of medical immunobiological preparations for the diagnosis, prevention and (or) treatment of infectious diseases (according to the list approved by the Government of the Russian Federation; such a List is approved by the Decree of the Government of the Russian Federation of April 29.04.2002, 283 No. 112[XNUMX]);

4) artistic values ​​transferred as a gift to institutions classified in accordance with the legislation of the Russian Federation as especially valuable objects of cultural and national heritage of the peoples of the Russian Federation;

5) all types of printed publications received by state and municipal libraries and museums through international book exchange, as well as cinematographic works imported by specialized state organizations for the purpose of international non-commercial exchanges;

6) goods produced as a result of the economic activities of Russian organizations on land plots that are the territory of a foreign state with the right to land use of the Russian Federation on the basis of an international treaty;

7) technological equipment, components and spare parts for it, imported as a contribution to the authorized (share) capital of organizations;

8) raw natural diamonds;

9) goods intended for the official use of foreign diplomatic and equivalent missions, as well as for the personal use of the diplomatic and administrative and technical staff of these missions, including members of their families living with them;

10) the currency of the Russian Federation and foreign currency, banknotes that are legal means of payment (with the exception of those intended for collection), as well as securities - shares, bonds, certificates, bills of exchange;

11) marine products caught and (or) processed by fishing enterprises (organizations) of the Russian Federation;

12) ships subject to registration in the Russian International Register of Ships;

13) goods, with the exception of excisable goods, according to the list approved by the Government of the Russian Federation, transported across the customs border of the Russian Federation within the framework of international cooperation of the Russian Federation in the field of exploration and use of outer space, as well as agreements on services for launching spacecraft.

45.2. Features of taxation when importing goods into the customs territory of the Russian Federation

When goods are imported into the customs territory of the Russian Federation, depending on the chosen customs regime, taxation is carried out in the following order:

1) when released for free circulation, VAT is paid in full;

2) when placing goods under the customs regime of re-import, the taxpayer shall pay the amounts of VAT from which he was exempted, or the amounts that were returned to him in connection with the export of goods in accordance with the Tax Code, in the manner prescribed by the customs legislation of the Russian Federation;

3) when goods are placed under the customs regimes of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction and refusal in favor of the state, movement of supplies, VAT is not paid;

4) when goods are placed under the customs regime of processing in the customs territory, VAT is not paid provided that the products of processing are exported from the customs territory of the Russian Federation within a certain period of time;

5) when goods are placed under the customs regime of temporary import, full or partial exemption from VAT payment is applied in the manner prescribed by the customs legislation of the Russian Federation;

6) when importing products of processing of goods placed under the customs regime of processing outside the customs territory, full or partial exemption from VAT is applied in the manner prescribed by the customs legislation of the Russian Federation;

7) when goods are placed under the customs regime of processing for domestic consumption, VAT is paid in full.

When individuals move goods intended for personal, family, household and other needs not related to entrepreneurial activities, the procedure for paying VAT payable in connection with the movement of goods across the customs border of the Russian Federation is determined by the Labor Code.

If, in accordance with an international treaty of the Russian Federation, customs control and customs clearance of goods transported across the customs border of the Russian Federation are abolished, the tax authorities of the Russian Federation shall levy VAT on goods originating from such a state and imported into the territory of the Russian Federation. The object of taxation in such cases is the cost of purchased goods imported into the territory of the Russian Federation, including the costs of their delivery to the border of the Russian Federation. VAT is paid simultaneously with the payment of the cost of goods, but no later than 15 calendar days after the registration of goods imported into the customs territory of the Russian Federation. The procedure for paying VAT on goods transported across the customs border of the Russian Federation without customs control and customs clearance is determined by the Government of the Russian Federation.

The total amount of VAT on the importation of goods into the customs territory of the Russian Federation is calculated as the percentage of the tax base corresponding to the tax rate, calculated in accordance with the procedure for determining the tax base for the importation of goods into the customs territory of the Russian Federation. If the tax base is determined separately for each group of imported goods, the amount of VAT is calculated separately for each of the specified tax bases. In this case, the total amount of VAT is calculated as the amount obtained as a result of adding the amounts of VAT calculated separately for each of these tax bases.

When goods are imported into the customs territory of the Russian Federation, the amount of VAT payable to the budget is paid in accordance with the customs legislation.

45.3. Taxation of VAT when exporting goods from the customs territory of the Russian Federation

When exporting goods From the customs territory of the Russian Federation, VAT is taxed in the following order:

1) when exporting goods from the customs territory of the Russian Federation in the customs regime of export, VAT is not paid. The specified procedure for taxation is also applied when goods are placed under the customs regime of a customs warehouse for the purpose of subsequent export of these goods in accordance with the customs regime of export, as well as when goods are placed under the customs regime of a free customs zone;

2) when exporting goods outside the customs territory of the Russian Federation under the customs regime of re-export, the amounts of VAT paid upon importation into the customs territory of the Russian Federation shall be returned to the taxpayer in the manner prescribed by the customs legislation of the Russian Federation;

3) when exporting goods transported across the customs border of the Russian Federation under the customs regime for the movement of supplies, VAT is not paid;

4) when goods are exported from the customs territory of the Russian Federation in accordance with other than the above customs regimes, exemption from VAT and (or) refund of paid VAT amounts is not made, unless otherwise provided by the customs legislation of the Russian Federation.

VAT is taxed according to tax rate 0% implementation, in particular:

1) goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, subject to the submission to the tax authorities of documents confirming the right to receive compensation for taxation at a tax rate of 0%;

2) works (services) directly related to the production and sale of the above goods. This provision applies to work (services) for the organization and support of transportation, transportation or transportation, organization, support, loading and reloading of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation, performed (rendered) by Russian organizations or individual entrepreneurs (with the exception of Russian carriers in railway transport), and other similar works (services), as well as works (services) for the processing of goods placed under the customs regime of processing in the customs territory;

3) works (services) directly related to the carriage or transportation of goods placed under the customs regime of international customs transit;

4) services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents;

7) goods (works, services) for the official use of foreign diplomatic and equivalent missions or for the personal use of the diplomatic or administrative and technical staff of these missions, including members of their families living with them. The sale of these goods (performance of work, provision of services) is subject to taxation at a rate of 0% in cases where the legislation of the relevant foreign state establishes a similar procedure for diplomatic and equivalent missions of the Russian Federation, diplomatic and administrative and technical personnel of these missions (including those living together with them members of their families), or if such a norm is provided for in an international treaty of the Russian Federation. The list of foreign countries whose representative offices are subject to VAT at a tax rate of 0% is determined by the federal executive body in charge of international relations (Russian Foreign Ministry) jointly with the Russian Ministry of Finance. The procedure for taxing VAT at a tax rate of 0% is established by the Government of the Russian Federation;[113]

8) supplies exported from the territory of the Russian Federation under the customs regime for the movement of supplies. For the purpose of applying the VAT rate of 0%, fuel and fuels and lubricants are recognized as supplies, which are necessary to ensure the normal operation of aircraft and sea vessels, ships of mixed (river - sea) navigation;

9) works (services) performed by Russian carriers in railway transport for the carriage or transportation of goods exported outside the territory of the Russian Federation and the export from the customs territory of the Russian Federation of processed products in the customs territory of the Russian Federation, as well as works (services) related to such transportation or transportation, including the number of works (services) for the organization of transportation, escort, loading, reloading;

10) built ships subject to registration in the Russian International Register of Ships, subject to the submission to the tax authorities of documents confirming the right to receive compensation for taxation at a tax rate of 0%.

Documents confirming the right to receive a refund for VAT at a tax rate of 0% are submitted by taxpayers to justify the application of a tax rate of 0% simultaneously with the submission of a VAT tax return. The procedure for determining the amount of tax related to goods (works, services), property rights acquired for the production and (or) sale of goods (works, services), transactions for the sale of which are taxed at a tax rate of 0%, is established by the accounting policy adopted by the taxpayer for the purposes of taxation.

In the event of reorganization of an organization, the successor (successors) shall submit (submit) to the tax authority at the place of tax registration documents (including the details of the reorganized (reorganized) organization) confirming the right to receive reimbursement for VAT at a tax rate of 0%, in relation to transactions on the sale of the above (in paragraphs 1-9) goods (works, services) that were carried out by the reorganized (reorganized) organization, if at the time of completion of the reorganization the right to apply the 0% tax rate on such operations is not confirmed.

The procedure for confirming the right to receive a VAT refund using a 0% tax rate in relation to goods transported across the border of the Russian Federation without customs control and customs clearance is determined by the Government of the Russian Federation.

The procedure for applying the 0% tax rate established by international treaties of the Russian Federation, when selling goods (works, services) for official use by international organizations and their representative offices operating in the territory of the Russian Federation, is determined by the Government of the Russian Federation.

The amount of VAT on transactions for the sale of goods (works, services) subject to a tax rate of 0% is calculated separately for each such transaction.

The moment of determining the tax base is the last day of the month (since January 1, 2008 - the last day of the quarter[114] ) in which a complete package of documents is collected confirming the right to receive reimbursement for VAT at a tax rate of 0%, when selling the following goods (works , services), taxable at a tax rate of 0%:

1) goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, subject to the submission to the tax authorities of documents confirming the right to receive compensation for VAT at a tax rate of 0%;

2) works (services) directly related to the production and sale of goods specified in paragraph 1 - works (services) for the organization and support of transportation, transportation or transportation, organization, support, loading and reloading of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation of goods carried out (rendered) by Russian organizations or individual entrepreneurs (with the exception of Russian carriers on railway transport), and other similar works (services), as well as works (services) for the processing of goods placed under the customs regime of processing in the customs territory;

3) works (services) directly related to the carriage or transportation of goods placed under the customs regime of international customs transit;

4) supplies (fuel and fuels and lubricants, which are necessary to ensure the normal operation of aircraft and sea vessels, ships of mixed (river - sea) navigation), exported from the territory of the Russian Federation in the customs regime for the movement of supplies;

5) works (services) performed by Russian carriers in railway transport for the transportation or transportation of goods exported outside the territory of the Russian Federation, as well as works (services) related to such transportation or transportation, including works (services) for organizing transportation, escort, loading , overload.

If the full package of documents confirming the right to receive a refund for VAT at a tax rate of 0% is not collected on the 181st calendar day, counting from the date the goods were placed under the customs regimes of export, international customs transit, free customs zone, movement supplies, the moment of determining the tax base for the specified goods (works, services) is determined as the day of shipment (transfer) of goods (works, services).

In the event that a complete package of documents confirming the right to receive a refund for VAT at a tax rate of 0% is not collected on the 181st calendar day from the date of affixing a mark of the customs authorities on the transportation documents, indicating the placement of goods under the customs regime of export or customs the regime of international customs transit or indicating the placement of processed products exported from the customs territory of the Russian Federation under the procedure for internal customs transit, the moment of determining the tax base for the specified works, services is determined as the day of shipment (transfer) of goods (works, services).

In case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly established organization, and in the case of reorganization in the form accession - the date of making an entry in the Unified State Register of Legal Entities on the termination of the activities of each affiliated organization).

When a vessel is excluded from the Russian International Register of Vessels, the moment the tax agent determines the tax base is the day the relevant entry is made in the specified register. If, within 45 calendar days from the date of transfer of ownership of the ship from the taxpayer to the customer, the registration of the ship in the Russian International Register of Ships is not carried out, the moment the tax base is determined by the tax agent is determined as the day of shipment (transfer) of goods (works, services), property rights.

45.4. VAT refund procedure

If at the end of the tax period the amount of tax deductions exceeds the total amount of VAT calculated on transactions recognized as an object of VAT taxation (except for the import of goods into the customs territory of the Russian Federation), the resulting difference is subject to reimbursement (offset, refund) to the taxpayer in accordance with the following provisions . This VAT refund procedure applies to tax returns claiming the right to a VAT refund submitted to the tax authorities after December 31, 2006.

After the taxpayer submits a tax return, the tax authority checks the validity of the amount of VAT claimed for reimbursement during an in-house tax audit.

Upon completion of the audit, within seven days, the tax authority is obliged to make a decision on the reimbursement of the relevant amounts, if during the in-house tax audit no violations of the legislation on taxes and fees were revealed.

In case of detection of violations of the legislation on taxes and fees in the course of a desk tax audit, authorized officials of the tax authorities must draw up a tax audit report. The act and other materials of a desk tax audit, during which violations of the legislation on taxes and fees were revealed, as well as objections submitted by the taxpayer (his representative), must be considered by the head (deputy head) of the tax authority that conducted the tax audit, and on them solution. Based on the results of consideration of the materials of a desk tax audit, the head (deputy head) of the tax authority makes a decision to hold the taxpayer liable for committing a tax offense or to refuse to hold the taxpayer liable for committing a tax offense. Simultaneously with this decision, a decision is made to refund (in full or in part) the amount of VAT claimed for reimbursement, or a decision to refuse to refund the amount of VAT claimed for reimbursement.

If the taxpayer has arrears on VAT, other federal taxes, debts on the relevant penalties and (or) fines payable or recoverable in the cases provided for by the Tax Code, the tax authority independently offsets the amount of VAT to be reimbursed against the specified arrears and debts penalties and/or fines.

If the tax authority has decided to refund the amount of VAT (in full or in part) if there is a VAT arrears formed between the date of filing the declaration and the date of reimbursement of the relevant amounts and not exceeding the amount subject to reimbursement by decision of the tax authority, penalties in the amount arrears are not charged.

If the taxpayer has no arrears on VAT, other federal taxes, debts on the relevant penalties and (or) fines payable or recoverable in the cases provided for by the Tax Code, the amount of VAT that is subject to reimbursement by decision of the tax authority shall be returned upon application of the taxpayer to the bank specified by him. check. If there is a written application from the taxpayer, the amounts to be returned may be used to pay future tax payments for VAT or other federal taxes.

The decision to set off (refund) the amount of VAT is taken by the tax authority simultaneously with the decision to refund the amount of VAT (in full or in part).

The VAT refund order issued on the basis of the refund decision shall be sent by the tax authority to the territorial authority of the Federal Treasury on the day following the day the tax authority makes this decision. The territorial body of the Federal Treasury, within five days from the date of receipt of the said order, refunds the amount of VAT to the taxpayer in accordance with the budget legislation of the Russian Federation and within the same period notifies the tax authority of the date of return and the amount of money returned to the taxpayer.

The tax authority is obliged to notify the taxpayer in writing of the decision to refund (in full or in part), the decision to set off (refund) the VAT amount subject to refund, or to refuse the refund within five days from the date of the adoption of the relevant decision. The specified message can be transferred to the head of the organization, individual entrepreneur, their representatives personally against receipt or in any other way confirming the fact and date of its receipt.

In case of violation of the deadlines for the return of the VAT amount, starting from the 12th day after the completion of the in-house tax audit, as a result of which a decision was made to refund (full or partial) the amount of VAT, interest is accrued based on the refinancing rate of the Central Bank of the Russian Federation. The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect on the days of violation of the reimbursement period.

If the prescribed interest has not been paid to the taxpayer in full, the tax authority shall decide to return the remaining amount of interest calculated on the basis of the date of actual return to the taxpayer of the VAT amount subject to reimbursement within three days from the date of receipt of the notification of the territorial authority of the Federal Treasury on the date refund and the amount of money returned to the taxpayer. An instruction for the return of the remaining amount of interest, issued on the basis of a decision of the tax authority to return this amount, on the next day after the day the tax authority takes this decision, shall be sent by the tax authority to the territorial body of the Federal Treasury for the return.

Notes

1. Note. ed.: "Notices to Mariners" - a newsletter that contains information about changes in the navigational environment for inclusion in nautical aids: maps, sailing directions, etc. Published periodically.

2. Federal Law No. 31.07.1998-FZ of July 155, 29.12.2004 "On Inland Sea Waters, the Territorial Sea and the Contiguous Zone of the Russian Federation" (as amended on December 1998, 31) // SZ RF. 3833. No. 2003. Art. 17; 1556. No. 27. Art. 1; No. 2700 (part 46). Art. 1; No. 4444 (part 2004). Art. 35; 3607. No. XNUMX. Art. XNUMX.

3. Federal Law No. 30.11.1995-FZ of November 187, 04.11.2006 "On the Continental Shelf of the Russian Federation" (as amended on November 1995, 49) // SZ RF. 4694. No. 1999. Art. 7; 879. No. 2001. Art. 33; 1. No. 3429 (part 2003). Art. 17; 1557. No. 27. Art. 1; No. 2700 (part 46). Art. 1; No. 4444 (part 2004). Art. 35; 3607. No. 2005. Art. 19; 1752. No. 2006. Art. 45; 4640. No. XNUMX. Art. XNUMX.

4. Federal Law No. 17.12.1998-FZ of December 191, 04.11.2006 "On the Exclusive Economic Zone of the Russian Federation" (as amended on November 1998, 51) // SZ RF. 6273. No. 2001. Art. 33; 1. No. 3429 (part 2002). Art. 12; 1093. No. 2003. Art. 17; 1555. No. 27. Art. 1; No. 2700. (Part 46). Art. 1; No. 4444 (part 2005). Art. 30; 1. No. 3101 (part 2006). Art. 45; 4640. No. XNUMX. Art. XNUMX.

5. Law of the Russian Federation of 01.04.1993/4730/26.06.2007 No. 1993-I "On the State Border of the Russian Federation" (as amended on 17/594/1994) // Vedomosti RF. 16. No. 1861. Art. 1996; SZ RF. 50. No. 5610. Art. 1997; 29. No. 3507. Art. 1998; 31. No. 3805. Art. 1999; 23. No. 2808. Art. 2000; 32. No. 3341. Art. 46; 4537. No. 2002. Art. 1; No. 1. Art. 2; 52. No. 1 (part 5134). Art. 2003; No. 27 (part 1). Art. 2700; 2004. No. 27 (part 2711). Art. 35; 3607. No. 2005. Art. 10; No. 763. Art. 2006; 17. No. 1. Art. 1784; 27. No. 2877 (part 2007). Art. 1; No. 1. Art. 29; 27. No. 3213 (part XNUMX). Art. XNUMX; No. XNUMX. Art. XNUMX.

6. Vedomosti RF. 1993. No. 31. Art. 1224.

7. SZ RF. 2003. No. 50. Art. 4850; 2004. No. 35. Art. 3607; 2005. No. 30 (part 2). Art. 3128; 2006. No. 6. Art. 636.

8. SZ RF. 1995. No. 29. Art. 2757.

9. Federal Law No. 10.12.2003-FZ of December 173, 05.07.2007 (as amended on July 2003, 50) "On Currency Regulation and Currency Control" // SZ RF. 4859. No. 2004. Art. 27; 2711. No. 2005. Art. 30; 1. No. 3101 (part 2006). Art. 31; 1. No. 3430 (part 2007). Art. 1; 1. No. 30 (part 22). Art. thirty; No. 2563. Art. 29; No. 3480. Art. XNUMX.

10. Regulations on the establishment and publication by the Central Bank of the Russian Federation of official rates of foreign currencies against the ruble, approved. Central Bank of the Russian Federation dated April 18.04.2006, 286 No. 2006-P // Bulletin of the Bank of Russia. 24. No. XNUMX.

11. BNA. 2007. No. 9.

12. BNA. 2006. No. 42; 2007. No. 10; No. 17; No. 32.

13. See, for example, Decree of the Government of the Russian Federation of March 31.03.2006, 183 No. 27.11.2006 "On the criteria for sufficient meat processing" (as amended on November 2006, 15) // SZ RF. 1615. No. 50. Art. 5341; No. XNUMX. Art. XNUMX.

14. Decree of the Government of the Russian Federation of November 27.11.2003, 716 No. 30.12.2006 "On determining the cases of presenting a certificate of origin of goods when they are imported into the customs territory of the Russian Federation" (as amended on December 2003, 48) // СЗ RF. 4684. No. 2006. Art. 40; 4185. No. 50. Art. 5341; No. 2007. Art. 1; 2. No. 290 (part XNUMX). Art. XNUMX.

15. RG. 2001. Jan 16

16. Customs bulletin. 2004. No. 20; 2005. No. 6; 2007. No. 12.

17. RG. 2003. 23 Sept.

18. RG. 2004. 13 July.

19. BNA. 2004. No. 26.

20. SZ RF. 2005. No. 1 (part 2). Art. 108; 2007. No. 1 (part 2). Art. 261.

21. Customs bulletin. 2005. No. 10.

22. Customs bulletin. 2005. No. 8.

23. SZ RF. 2003. No. 50. Art. 4904.

24. SZ RF. 2003. No. 45. Art. 4385.

25. BNA. 2006. No. 38.

26. RG. 2003. 25 Dec.

27. RG. 2003. 24 Oct.

28. Customs bulletin. 2004. No. 6.

29. BNA. 2004. No. 3.

30. RG. 2003. 9 Oct.

31. BNA. 2006. No. 26. Note. ed.: in order to streamline the regulatory legal framework, the specified order of the Ministry of Economic Development of Russia has become invalid in accordance with the order of the Ministry of Economic Development of Russia dated May 24.05.2007, 174 No. 2007 // BNA. 27. No. XNUMX.

32. BNA. 2004 No. 19; 2007. No. 5.

33. Customs bulletin. 2004. No. 2; Customs sheets. 2004. No. 11; 2006. No. 6; 2007. No. 4.

34. BNA. 2006. No. 38.

35. BNA. 2006. No. 51.

36. BNA. 2004. No. 29.

37. BNA. 2004. No. 26.

38. BNA. 2005. No. 46.

39. RG. 2003. 4 Nov.

40. BNA. 2007. No. 3.

41. 41

42. RG. 2007. June 14.

43. Customs bulletin. 2004. No. 6.

44. SZ RF. 2003. No. 50. Art. 4905; 2004. No. 46 (part 2). Art. 4528; 2006. No. 50. Art. 5341.

45. RG. 2003. 23 Dec.

46. BNA. 2004. No. 2.

47. SZ RF. 2003. No. 49. Art. 4792; 2006. No. 36. Art. 3856; No. 50. Art. 5341.

48. BNA. 2004. No. 15.

49. RG. 2003. 9 Oct.

50. Federal Law No. 22.07.2005-FZ of July 116, 18.12.2006 "On Special Economic Zones in the Russian Federation" (as amended on December 2005, 30) // SZ RF. 2. No. 3127 (part 2006). Art. 23; 2383. No. 52. Art. 1; No. 5498 (part XNUMX). Art. XNUMX.

51. SZ RF. 2002. No. 46. Art. 4596.

52. RG. 2003. 9 Dec.

53. SZ RF. 2003. No. 46 (part 2). Art. 4497.

54. Decree of the Government of the Russian Federation of November 20.11.2003, 699 No. 2003 "On the requirements and conditions for placing under a special customs regime Russian goods transported between the customs authorities of the Russian Federation through the territory of a foreign state" // SZ RF. 47. No. 4549. Art. XNUMX.

55. Decree of the Government of the Russian Federation of November 20.11.2003, 701 No. 2003 "On the requirements and conditions for placing goods under a special customs regime for the movement of goods for the prevention and elimination of natural disasters and other emergencies, as well as restrictions on the use and disposal of goods placed under this customs regime" / / SZ RF. 47. No. 4550. Art. XNUMX.

56. RG. 2003. 12 Sept.

57. Customs sheets. 2006. No. 1; No. 12.

58. SZ RF. 2003. No. 49. Art. 4772; 2006. No. 5. Art. 550; No. 39. Art. 4079; 2007. No. 11. Art. 1333.

59. Decree of the Government of the Russian Federation of September 16.09.2006, 567 No. 2006 "On the equalization of customs duties paid by legal entities and individuals when certain vehicles are imported into the customs territory of the Russian Federation" // СЗ RF. 39. No. 4079. Art. XNUMX.

61. SZ RF. 2003. No. 48. Art. 4683.

62. BNA. 2006. No. 43.

63. RG. 2004. Jan 30

64. BNA. 2006. No. 8.

65. Law of the Russian Federation of May 21.05.1993, 5003 No. 1-10.11.2006 "On the customs tariff" (as amended on November 1993, 23) // Vedomosti RF. 821. No. 1995. Art. 32; SZ RF. 3204. No. 48. Art. 4567; No. 1996. Art. 1; 4. No. 1997. Art. 6; 709. No. 1999. Art. 7; 879. No. 18. Art. 2221; No. 2000. Art. 22; 2263. No. 2001. Art. 33; 1. No. 3429 (part 53). Art. 1; No. 5026 (part 2002). Art. 22; 2026. No. 30. Art. 3033; No. 2003. Art. 23; 2174. No. 28. Art. 2893; No. 50. Art. 4845; No. 2004. Art. 19; 1. No. 1834 (part 35). Art. 3607; No. 2005. Art. 30; 2. No. 3123 (part 46). Art. 4625; No. 52. Art. 1; No. 5581 (part 2006). Art. 31; 1. No. 3444 (part 47). Art. 4819; No. XNUMX. Art. XNUMX.

66. SZ RF. 2006. No. 32. Art. 3586.

67. Customs bulletin. 2006. No. 24.

68. BNA. 2004. No. 31.

69. RG. 2003. 23 Dec.

70. SZ RF. 2006. No. 52 (part 2). Art. 5504; 2007. No. 21. Art. 2460; No. 25. Art. 2975; No. 30. Art. 3746.

71. SZ RF. 2007. No. 31. Art. 3995.

72. RG. 2003. 26 Aug.

73. Customs sheets. 2004. No. 6.

74. RG. 2007. 11 Apr.

75. BNA. 2006. No. 46.

76. RG. 2003. 23 Dec.

77. RG. 2003. 28 Aug.

78. RG. 2003. 2 Sept.

79. BNA. 2004. No. 26.

80. SZ RF. 2005. No. 21. Art. 2021.

81. SZ RF. 2005. No. 1 (part 2). Art. 108; 2007. No. 1 (part 2). Art. 261.

82. Customs bulletin. 2005. No. 11.

83. BNA. 2004. No. 7.

84. BNA. 2004. No. 4.

85. RG. 2003. 21 Nov.

86. BNA. 2004. No. 3.

87. Customs bulletin. 2003. No. 22.

88. BNA. 2004. No. 8; No. 16; 2005. No. 31.

89. RG. 2003. 16 Oct.

90. Customs bulletin. 2004. No. 19.

91. Customs sheets. 2006. No. 7.

92. RG. 2004. Jan 22

93. BNA. 2004. No. 11; No. 21.

94. Customs bulletin. 2006. No. 22.

95. SZ RF. 2003. No. 50. Art. 4908.

96. Customs bulletin. 2004. No. 6.

97. Vedomosti RF. 1992. No. 42. Art. 2322; SZ RF. 2002. No. 50. Art. 4927. Note. ed.: the named Law becomes invalid from January 1, 2008 in connection with the adoption of the Federal Law of December 18.12.2006, 231 No. XNUMX-FZ "On the Enactment of Part Four of the Civil Code of the Russian Federation".

98. Federal Law of December 26.12.1995, 208 No. 24.07.2007-FZ "On Joint-Stock Companies" (as amended on July 1996, 1) // SZ RF. 1. No. 25. Art. 2956; No. 1999. Art. 22; 2672. No. 2001. Art. 33; 1. No. 3423 (part 2002). Art. 12; 1093. No. 45. Art. 4436; No. 2003. Art. 9; 805. No. 2004. Art. 11; 913. No. 15. Art. 1343; No. 49. Art. 4852; No. 2005. Art. 1; 1. No. 18 (part 2006). Art. 1; 5. No. 19. Art. 2; Art. 172; No. 31. Art. 1; No. 3437 (part 3445). Art. 3454; Art. 2007; Art. 7; 834. No. 31. Art. 4016; No. XNUMX. Art. XNUMX.

99. SZ RF. 2006. No. 32. Art. 3569.

100. RG. 2007. 18 July.

101. BNA. 2006. No. 37.

102. RG. 2007. May 16; 21 Sept.

103. BNA. 2007. No. 22.

104. BNA. 2005. No. 30; RG. 2007. 26 Sept.

105. BNA. 2004. No. 23.

106. BNA. 2004. No. 4.

107. BNA. 2003. No. 51.

108. Fundamentals of the legislation of the Russian Federation on culture dated 09.10.1992/3612/1 No. 29.12.2006-1992 (as amended on 46/2615/1999) // Vedomosti RF. 26. No. 3172. Art. 2004; SZ RF. 35. No. 3607. Art. 2006; 1. No. 10. Art. 45; 4627. No. 2007. Art. 1; No. 1. Art. 21; XNUMX. No. XNUMX (part XNUMX). Art. XNUMX.

109. Vedomosti RF. 1993. No. 20. Art. 718; SZ RF. 2004. No. 45. Art. 4377.

110. SZ RF. 2003. No. 45. Art. 4389.

111. SZ RF. 2005. No. 46. Art. 4625.

112. SZ RF. 2006. No. 34. Art. 3688.

113. SZ RF. 1999. No. 18. Art. 2221; 2000. No. 32. Art. 3341; 2001. No. 33 (part 1). Art. 3413; 2002. No. 48. Art. 4742; 2003. No. 2. Art. 160; No. 46 (part 1). Art. 4435; 2004. No. 35. Art. 3607.

114. SZ RF. 2002. No. 18. Art. 1770.

115. See: Decree of the Government of the Russian Federation of December 30.12.2000, 1033 No. 2001 "On the application of a zero rate for value added tax when selling goods (works, services) for official use by foreign diplomatic and equivalent missions or for personal use by diplomatic or administrative and technical personnel of these missions, including members of their families living with them" // SZ RF. 2. No. 182. Art. XNUMX.

116. See: Federal Law No. 27.07.2006-FZ of July 137, 30.12.2006 "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation in Connection with the Implementation of Measures to Improve Tax Administration" (as amended on December 2006 .31) // SZ RF. 1. No. 3436 (part 2007). Art. 1; 1. No. 31 (part XNUMX). Art. XNUMX.

Author: Tolkushkin A.V.

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