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Table of contents

1. Accepted abbreviations
2. Customs regulation and customs business in the Russian Federation (Customs regulation and organization of customs business in the Russian Federation. Customs authorities of the Russian Federation. Functions and rights of the customs authorities of the Russian Federation. Types of activities of the customs authorities of the Russian Federation. Concept and norms of customs law. Principles of customs law. Customs policy of the Russian Federation)
3. Subjects and objects in the field of customs law (Individuals and legal entities as subjects of customs law. Object and subject of customs legal relationship)
4. Customs clearance (Basics of customs clearance. Beginning and completion of customs clearance. Place and time of customs clearance. Benefits provided during customs clearance. Customs operations and procedures prior to customs declaration of goods. Persons carrying out temporary storage of goods. Customs declaration)
5. Customs control (Fundamentals of customs control. Forms of customs control. Ways and means of customs control. Control of goods containing objects of intellectual property. Currency control in the field of customs)
6. Customs payments (Types of customs payments. Commodity nomenclature of foreign economic activity. Procedure for calculating customs payments. Value added tax, excises and customs duties. Special, anti-dumping and countervailing duties)
7. Main customs regimes (General procedure for the application of customs regimes. Types of customs regimes. Main customs regimes)
8. Economic customs regimes (Customs regimes for the processing of goods. Customs regimes for temporary import and customs warehouse. Free customs zone (free warehouse))
9. Final and special customs regimes (Re-import and re-export. Destruction and refusal in favor of the state. Temporary export and duty-free trade. Movement of supplies and other special customs regimes)
10. Special customs procedures (Movement of vehicles. Movement of goods by individuals. Movement of goods in international postal items. Movement of goods by certain categories of foreign persons. Movement of goods by pipelines and power lines)
11. Administrative responsibility in the field of customs (Administrative responsibility for violations of customs rules. Appeal against decisions, actions (inaction) of customs authorities and their officials. The concept and composition of violations of customs rules. Types of administrative offenses in the field of customs. Proceedings on cases of violations of customs rules (Participants in the proceedings on the case of violation of customs rules. Types of economic crimes in the field of customs)

Accepted abbreviations

Constitution - The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993)

GC - Civil Code of the Russian Federation: part one of November 30, 1994 No. 51-FZ; part two dated January 26, 1996 No. 14-FZ; part three of November 26, 2001 No. 146-FZ; part four of December 18, 2006 No. 230-FZ

CAO - Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-F3

NK - Tax Code of the Russian Federation: part one dated July 31, 1998 No. 146-FZ; part two dated August 5, 2000 No. 117-FZ

TC - Customs Code of the Russian Federation

Criminal - Criminal Code of the Russian Federation dated June 13, 1996 No. 63-FZ

Customs Tariff Law - Law of the Russian Federation of May 21, 1993 No. 5003-1 "On the customs tariff"

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

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

FCS of Russia - Federal Customs Service of the Russian Federation

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

FEA - foreign economic activity

GS - Harmonized system of description and coding of goods

GTD - cargo customs declaration

TPA - Declaration of customs value

ITN - taxpayer identification number

PPC - taxpayer registration reason code

office - duty free shop

TIR - International road transport

IGO - international mail

MTT - international customs transit

NTP - violation of customs regulations

BIN - the main state registration number of the legal entity

TSW - temporary storage

TN VED - Commodity nomenclature of foreign economic activity

par. - paragraph(s)

ch. - chapter(s)

P. - item(s)

sec. - section(s)

Art. - article(s)

hours - part(s)

I. GENERAL

Topic 1. CUSTOMS REGULATION AND CUSTOMS BUSINESS IN THE RUSSIAN FEDERATION

1.1. Customs regulation and organization of customs affairs in the Russian Federation

According to paragraph 1 of Art. 1 of the Labor Code, in accordance with the Constitution, customs regulation is under the jurisdiction of the Russian Federation and consists in establishing the procedure and rules under which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation. 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.

Customs business 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 (clause 2 of article 1 of the Labor Code ). According to the norm of art. 7 of the Customs Code in the customs business, measures of customs and tariff regulation and prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on 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, unless otherwise established.

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.

The customs tariff as an element of the customs business helps to determine the amount of customs payments payable by the subjects of foreign economic activity. To implement measures of customs-tariff and non-tariff regulation of foreign trade and other types of activities, the Commodity Nomenclature of Foreign Economic Activity is applied. TN VED is a multi-level classifier of goods in foreign trade turnover and is developed on the basis of the Harmonized Commodity Description and Coding System used in accordance with the International Convention on the Harmonized Commodity Description and Coding System.

According to the legislation, the state regulation of foreign trade activity is carried out through customs and tariff regulation (application of import and export customs tariffs), non-tariff regulation (for example, quotas and licensing) and customs.

Customs regulation is an activity related to the establishment, change of customs rules, making the necessary additions to them or the abolition of individual customs rules. Customs rules mean the entire set of requirements, conditions, prohibitions, restrictions, permits and benefits due to the movement of goods and vehicles across the customs border of the Russian Federation.

The system of measures of customs-tariff and non-tariff regulation of foreign trade activities is regulated by the Federal Law of December 8, 2003 No. 164-FZ "On the Fundamentals of State Regulation of Foreign Trade Activities" (hereinafter referred to as the Law on Regulation of Foreign Trade Activities). One of the main mechanisms that ensure the customs regulation of the system of measures of customs-tariff and non-tariff regulation (prohibitions and restrictions) is the customs business.

The customs business as a whole is aimed at creating the legal, economic and organizational foundations for the movement of goods and vehicles across the customs border, protecting the economic sovereignty and economic security of Russia, enhancing the ties between the Russian economy and the world economy, ensuring the protection of the rights of citizens, business entities and government bodies, compliance their duties in the field of customs and other legislation.

Thus, customs regulation is the activity of establishing customs rules, and customs business is the activity of ensuring compliance with these rules.

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

1.2. Customs authorities of the Russian Federation

The customs business belongs exclusively to the jurisdiction of the federal state authorities and is carried out directly by the customs authorities, which belong to the category of law enforcement agencies. According to paragraph 1 of Art. 401 of the Labor Code, the customs authorities constitute a single federal centralized system, which includes (clause 1 of article 402 of the Labor Code):

1) the federal service authorized in the area of ​​customs affairs;

2) regional customs departments;

3) customs;

4) customs posts.

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 (clause 4 of article 402 of the Labor Code).

The customs authority is understood as a federal state executive body endowed with special competence in the field of customs and performing the functions assigned to it for the development of foreign trade.

The central office of the system of customs authorities is the Federal Customs Service of the Russian Federation (FCS of Russia). In accordance with the Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of July 26, 2006 No. 459 "On the Federal Customs Service", the FCS of Russia is an authorized 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 the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

In order to exercise its powers in the field of customs, the FCS of Russia has the right to:

a) create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited by certain powers to perform certain functions assigned to customs authorities, or to perform customs operations in relation to certain types of goods;

b) determine the region of activity of the customs authorities;

c) approve general or individual regulations on customs authorities.

The subordinate bodies in relation to the FCS of Russia are regional customs departments, as well as customs of central subordination (Vnukovo, Sheremetyevo, Domodedovo customs, Central excise customs, Central energy customs, Central base customs, Central customs - canine center of the FCS of Russia).

According to the types of tasks to be solved, all regional customs administrations can be divided into several groups: 1) territorial or general regional customs administrations; 2) specialized regional customs departments.

Territorial regional customs departments are created in accordance with the boundaries of the federal districts. Specialized regional customs administrations are called upon to contribute to the normal operation of the entire system of customs authorities in certain areas of their functions (law enforcement, control, etc.). Specialized regional customs administrations are:

- Regional Customs Administration for Radioelectronic Security of Customs Infrastructure Objects;

- Regional operational search department;

- Central Forensic Customs Administration;

- Regional Customs Administration for the organization of security forces.

The functions of direct customs control, customs clearance, prevention of smuggling, as well as the functions of collecting and analyzing statistical information are performed by customs and customs posts. From the point of view of location, customs are divided into border and internal: border customs check the availability and correctness of filling out documents presented for customs purposes; internal customs carry out customs and personal inspection, check documents, audit the financial and economic activities of enterprises - subjects of foreign economic activity. The actual procedures for customs control and customs clearance of goods, as a rule, are carried out by customs posts. In other words, customs posts are empowered to receive and verify cargo customs declarations.

Regional customs administrations, customs offices and customs posts act on the basis of general or individual regulations approved by the Federal Customs Service of Russia in agreement with the federal ministry authorized in the field of customs. Customs posts may not have the status of a legal entity (clause 3, article 402 of the Labor Code of the Russian Federation).

Carrying out the customs business, the customs authorities are simultaneously the bodies of state customs control, and also have the authority to exercise currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation. Solving law enforcement issues, the customs authorities have the status of bodies of inquiry, subjects of operational-search activities, and also have the right to carry out proceedings on cases of administrative offenses.

1.3. Functions and rights of the customs authorities of the Russian Federation

According to Art. 403 of the Customs Code, customs authorities perform the following main functions:

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.

To perform the functions assigned to them, the customs authorities have the following powers (Article 408 of the Labor Code):

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, identify and identify persons, their preparing, committing or committed, as well as ensuring their own safety;

6) to carry out urgent investigative actions and inquests within 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) detain and deliver to the office premises 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;

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 fulfillment 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 federal legislation;

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.

1.4. Types of activities of the customs authorities of the Russian Federation

Administrative activities of customs authorities. This type of activity of customs authorities, in turn, consists of the following functions:

1) control;

2) fiscal;

3) administrative and procedural;

4) accounting and registration;

5) norm-setting;

6) information and advisory;

7) economic.

1. The control function of the customs authorities includes:

a) carrying out customs control (clause 7 of article 358 of the Labor Code). In accordance with paragraph 1 of Art. 11 of the Customs Code, customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation (checking the legality of moving goods and vehicles across the border, using and disposing of goods located on the customs territory of the Russian Federation under customs control, as well as checking compliance with the rules implementation of activities in the field of customs affairs);

b) implementation of currency control (subclause 7 of article 403 of the Labor Code). In accordance with Federal Law No. 10-FZ of December 2003, 173 "On Currency Regulation and Currency Control" (hereinafter referred to as the Currency Control Law), customs authorities are agents of currency control.

Currency control of transactions related to the movement of goods across the customs border consists in checking by the customs authorities of compliance with the deadlines for transferring foreign exchange earnings to accounts in authorized banks that have signed transaction passports under the relevant foreign trade contracts. Currency control is carried out by the customs authorities also for the purpose of checking: a) the importation into the customs territory of the Russian Federation of goods in respect of which funds were transferred abroad; b) return to the Russian Federation of funds paid to non-residents for goods not imported into the customs territory of the Russian Federation (not received in the customs territory of the Russian Federation).

2. The fiscal function of the customs authorities is the collection, and, if necessary, the enforcement of customs payments (subparagraph 2, article 403 of the Labor Code).

3. The administrative and procedural function of the customs authorities includes:

a) bringing to account by the customs authorities of persons who have committed administrative offenses;

b) proceedings on complaints against decisions, actions (inaction) of customs authorities that violate the rights of citizens and organizations.

4. Accounting and registration function. This function is implemented in the following three areas:

a) customs clearance of goods and vehicles. In this regard, it is necessary to distinguish between customs clearance in general (as a customs legal institution regulated by the norms of subsection 1 of section II of the TC) and customs clearance as a function of customs authorities (subclause 1 of article 403 of the TC);

b) maintenance of customs statistics (subclause 8 of article 403 of the Customs Code, chapter 5 of the Customs Code);

c) maintenance of registers of persons carrying out activities in the field of customs affairs. In accordance with Art. 18, 19 of the Labor Code, 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).

Registers of persons carrying out activities in the field of customs affairs are maintained by the Federal Customs Service of Russia (with the obligatory publication of such Registers at least once every three months).

5. Rule-making function. In accordance with Decree of the President of the Russian Federation of May 11, 2006 No. 473 "Issues of the Federal Customs Service", the FCS of Russia is entrusted with the functions of developing state policy and legal regulation in the field of customs. The results of the implementation of this function are the orders and orders of the Federal Customs Service of Russia, adopted in pursuance of the provisions of federal laws (in particular, the Labor Code) and individual by-laws (decrees of the Government of the Russian Federation, decrees of the President of the Russian Federation).

6. Information and consulting functions (Subclause 10 of Article 403 of the Labor Code, Chapter 4 of the Labor Code, § 3 of Chapter 6 of the Labor Code) are implemented in the following areas:

a) providing information about the reasons for the decision taken, the action (inaction) committed;

b) informing about legal acts in the field of customs (Article 24 of the Labor Code of the Russian Federation);

c) advising on customs matters and other issues within the competence of the customs authorities. Consulting is carried out by the customs authorities free of charge. It is the responsibility of the customs authorities: for the poor performance of this function, the possibility of liability is provided (clause 4, article 25 of the Labor Code of the Russian Federation);

d) making preliminary decisions. The preliminary decision has been singled out by the legislator as an independent institution (§ 3, Chapter 6 of the Labor Code).

7. Economic function. The implementation of the economic function is to ensure the normal and uninterrupted operation of the entire system of customs authorities. The content of this function includes issues of financing, material support, construction of customs infrastructure: we are talking about the proper equipment of checkpoints across the customs border of the Russian Federation, the construction of inspection rooms and platforms, storage facilities, etc.

Criminal procedure activity of customs authorities. The content of criminal procedural activity is the implementation of a preliminary investigation in the form of an inquiry in criminal cases on crimes under Part 1 of Art. 188 and Art. 194 of the Criminal Code, as well as the production of urgent investigative actions for crimes under Parts 2-4 of Art. 188, art. 189, 190, 193 of the Criminal Code of the Russian Federation.

Inquiry is a form of preliminary investigation carried out by an interrogating officer (investigator) in a criminal case, in which a preliminary investigation is not necessary.

Urgent investigative actions are actions carried out by the body of inquiry after the initiation of a criminal case, in which a preliminary investigation is mandatory, in order to detect and fix traces of a crime, as well as evidence that requires immediate consolidation, seizure and research.

The implementation of the criminal procedure activities of the customs authorities is facilitated by operational-search activities.

Research and educational activities of customs authorities. In its structure, importance is attached to:

a) issues of training professional personnel for work in the system of customs authorities;

b) conducting scientific research on various branches of special knowledge in the field of customs;

c) analysis of statistical data in the field of foreign economic activity;

d) issues of international customs cooperation, including for the purpose of exchanging experience with foreign customs services;

e) issues of organizing and conducting the necessary merchandising and other examinations for customs purposes.

According to paragraph 1 of Art. 421 of the Labor Code of the FCS of Russia is in charge of customs laboratories, research institutions, educational institutions of higher professional and additional education, print media, information and computer centers and other institutions, as well as state unitary enterprises whose activities contribute to solving the tasks assigned to customs organs.

1.5. The concept and norms of customs law

Customs law is a means of state regulation of the customs business on the territory of the Russian Federation, since legal regulation is, in principle, state regulation. Without customs law, it is impossible to create a normally functioning customs mechanism, which is based on the system of executive power represented by customs authorities. Customs law provides an organic relationship of all the elements that make up the customs business in the Russian Federation. The implementation of the customs business is impossible without the legal regulation of relations arising in this area. For the study, research, improvement and practical application of both customs legislation and the entire complex of legal norms governing the procedure and rules for the movement of goods and vehicles across the customs border of the Russian Federation, the concept of customs law is used.

Customs law combines all the rules relating to the movement of goods and vehicles by persons across the customs border. These rules are contained in the Labor Code, as well as in other federal laws affecting certain aspects of the movement of goods across the customs border. Thus, customs law is a complex branch of Russian legislation, which is a system of legal norms of various industry affiliations, which are established by the state and are intended to regulate social relations related to the movement of goods and vehicles across the customs border of the Russian Federation. Customs law refers to a fairly wide range of legal institutions of various legal nature (from customs procedures, regimes, payments and control to customs offenses and the organization of service in the customs authorities), united by one term - "customs".

The main methods of legal regulation in the theory of law are (a) the prescriptive (mandatory) method and (b) the permissive (dispositive) method. The main one for customs law is the imperative method, i.e. the method of authoritative prescriptions: a person, when carrying out foreign economic activity, necessarily enters into certain relations with state (customs) authorities, which dictate to him the rules of conduct in this area.

The limits of the dispositive method are essentially limited. In the field of customs, it is used only in cases where the behavior of subjects is regulated by civil law norms.

The norm of customs law is a rule of conduct for participants in customs legal relations, which regulates their behavior, indicating the necessary conditions that cause the emergence of a legal relationship, determining the subject composition, establishing rights and obligations, as well as sanctions for improper implementation of such a rule. A sign of customs legal norms, like all legal norms, is their protection by the possibility of coercion by the state.

In the system of customs legislation, the rule of law finds its expression in a normative prescription, i.e., in the very text of articles, paragraphs or other parts of specific normative acts.

Customs law contains mainly regulatory norms that determine the rights and obligations of participants in a legal relationship, the conditions for their occurrence and action. Law enforcement norms, i.e., norms that determine the conditions for applying state coercive measures to the subject, the nature and content of these measures, occupy a much smaller place in customs law.

In accordance with the methods of legal regulation of social relations, which include permits, instructions, prohibitions, the norms of customs law can be divided into: a) authorizing; b) binding; c) forbidding. Permissive norms are the norms that give participants in customs legal relations certain rights, the use of which depends on the discretion of such participants (for example, the declarant has the right to submit a customs declaration to any customs authority authorized to accept declarations; the declarant has the right to declare goods independently or entrust its implementation to a customs broker) . The norms that provide for a certain type of behavior under appropriate conditions are binding (thus, when declaring goods and performing other customs operations, the declarant is obliged to file a customs declaration and submit the necessary documents and information to the customs authority; at the request of the customs authority, he must present the declared goods; pay customs payments or ensure they are paid). Prohibiting norms include norms that establish in the form of a direct ban the obligation to refrain from certain actions (in particular, goods released by the customs authorities without submitting documents confirming compliance with the restrictions established in accordance with the legislation on state regulation of foreign trade activities are prohibited for transfer to third parties, including by selling or alienating them in any other way, and in cases where import restrictions are established in connection with checking the quality of goods or the safety of their consumption, they are prohibited from using them in any form).

The structure of the norm of customs law contains such elements as a hypothesis that determines the circle of persons to whom the norm is addressed, as well as the circumstances of its implementation; a disposition containing the very rule of conduct, expressed in the form of obligations and rights of participants in a legal relationship; a sanction indicating measures of state coercion for violating the disposition. The articles of the Labor Code contain, for the most part, a detailed regulation of the rights and obligations of participants in legal relations and the conditions under which they operate, i.e., dispositions and hypotheses of the relevant norms. Sanctions to these norms are usually allocated in separate articles of the Labor Code or other acts. When considering the norms of customs law from the point of view of the detail of the legal regulation of regulated relations, the choice of options for behavior in customs law, imperative norms prevail, i.e. norms that do not allow deviations from the rules contained in them. Such norms are typical for the norms of public law regulation, including customs law, where the parties are in an unequal position in the legal sense. Most of the norms of the Labor Code are expressed in categorical prescriptions, they contain a clear definition of the rights and obligations of participants in legal relations, with the exception of the possibility of choosing options for behavior.

The predominance of imperative norms does not exclude the presence in the customs law of norms that provide the participants in legal relations with the opportunity to determine or specify the rights and obligations of the so-called dispositive norms. In particular, a person has the right at any time to choose the customs regime established by the Customs Code, or change it to another one. As a dispositive norm, one can also consider the norm according to which, after the arrival of goods and the submission of documents for the goods to the customs authority, the latter can be unloaded or reloaded, placed in a temporary storage warehouse, declared for a certain customs regime or under the internal customs transit procedure. In this case, the person moving the goods determines his own actions.

According to the degree of certainty in customs law, absolutely certain norms prevail. Relatively certain norms, due to the public law nature of customs law, are practically not used in the regulation of legal relations. Blanket norms, i.e. norms that do not directly contain a specific rule of conduct, are not as widespread in customs law as, for example, in criminal or administrative law. Nevertheless, they are used to regulate certain legal relations, providing for the existence of other rules contained in other regulatory legal acts. In particular, the Labor Code contains rules on compliance with prohibitions and restrictions when moving goods across the border.

The system of customs legislation is a set of normative legal acts (laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, etc.) containing the rules of law governing relations when goods and vehicles are moved across the customs border and, accordingly, the procedure for exercising customs control. Thus, customs legislation serves as an external form of existence of legal norms, having its own internal organization. The system of customs legislation is based on a normative act or part of it, perhaps an article. The Customs Code considers the system of customs legislation depending on the legal force of normative legal acts of various forms and the place of the body issuing them among the rule-making bodies. The Customs Code and other federal laws form the customs legislation. Other normative acts containing norms of customs law form an independent group of normative legal acts, the norms of which may regulate customs relations. The range of such normative legal acts may include decrees of the President of the Russian Federation, which should not contradict the Labor Code and other laws. Based on and in pursuance of the norms of the Labor Code and other laws, decrees of the President of the Russian Federation, the Government of the Russian Federation has the right to adopt resolutions containing norms of customs law.

1.6. Principles of customs law

The movement of goods and vehicles across the customs border of the Russian Federation in terms of passing mandatory formalities is due to various factors, among which may be:

a) categories of transported goods (excisable goods, energy, food, weapons);

b) type of vehicle (sea and river transport, air transport, rail and road transport);

c) the chosen customs regime of movement, etc.

At the same time, there are general, or initial, provisions that manifest themselves constantly, regardless of the possible options for the movement of goods. These are general principles for the movement of goods and vehicles across the customs border of the Russian Federation, non-compliance with which makes the movement impossible and (or) leads to the commission of customs offenses.

Basic principles for the movement of goods and vehicles across the customs border. Most of the principles are singled out by the legislator in separate articles of the Labor Code. In particular, ch. 2 of the TC contains the basic principles for the movement of goods and vehicles across the customs border.

1. The principle of freedom and equality of the rights of persons to move goods and vehicles across the customs border (clause 1, article 12 of the Labor Code).

2. The principle of mandatory observance of prohibitions and restrictions when moving goods across the customs border (Article 13 of the Labor Code). Prohibitions and restrictions may be provided for both in accordance with international treaties of the Russian Federation and in accordance with the internal legislation of Russia. This principle applies equally to all persons moving goods across the border, while specific prohibitions and restrictions are established only for certain types of goods, including goods originating from certain countries (subparagraphs 2, 3, paragraph 2 of Article 38 TC).

The consequence of non-compliance with this principle may be bringing a person to administrative responsibility in accordance with Art. 16.3 of the Code of Administrative Offenses.

3. The principle of mandatory arrival of goods (vehicles) to the customs territory of the Russian Federation or departure of goods (vehicles) from the customs territory of the Russian Federation at the places established for this and during the work of customs authorities. At the same time, according to the norm of paragraph 3 of Art. 69 of the Labor Code, the customs authorities are obliged to provide in a publicly accessible form information on checkpoints across the State Border of the Russian Federation, on the established restrictions and on the working hours of the customs authorities. Failure to comply with the procedure for the arrival (departure) of goods to the customs territory of the Russian Federation (outside it) may result in bringing a person to administrative responsibility in accordance with Part 1 of Art. 16.1 of the Code of Administrative Offenses.

4. The principle of mandatory customs clearance and control of goods and vehicles moved across the customs border (Article 14 of the Labor Code). 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. Failure to comply with this principle may result in criminal liability (under Art. 188 of the Criminal Code "Smuggling") or administrative liability (under Art. 16.1 of the Administrative Code "Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation", Art. false declaration of goods and (or) vehicles").

5. The principle of limiting the rights to use and dispose of goods and vehicles under customs control (Article 15, Article 360 ​​of the Labor Code). This principle affects several basic customs and legal institutions, namely: customs clearance and customs control of goods.

Institutional principles of customs law. In addition to the general principles of the movement of goods (vehicles) across the customs border of the Russian Federation, it is possible to single out separate groups of principles related to specific customs legal institutions, i.e., the institutional principles of customs law. These include, in particular, the principle of the obligatory presence of goods arriving in the customs territory of the Russian Federation in temporary storage (clause 2, article 77 of the Labor Code), the principle of obligatory customs declaration of goods (article 123 of the Labor Code of the Russian Federation). The application of specific customs regimes is based on the principle of freedom to choose a regime, as well as the principle of freedom to change the current customs regime to another customs regime (paragraph 2 of article 156 of the Labor Code). Carrying out customs control is based on the principle of its selectivity (paragraph 1 of article 358 of the Labor Code of the Russian Federation). The choice of the necessary forms of customs control stems from the use of a risk management system (probability of non-compliance with customs legislation).

Principles of implementation by the customs authorities of the customs business. Special attention should be paid to the principles of implementation by the customs authorities of the customs business. Among them are the following principles.

1. The principle of the legality of the activities of customs authorities. Decisions, actions (inaction) of customs authorities and their officials must comply with the requirements of acts of customs legislation, other legal acts, as well as regulatory legal acts of the federal ministry authorized in the field of customs affairs.

2. The principle of non-interference in the activities of the customs authorities. State authorities of the constituent entities of the Russian Federation, local governments, public associations cannot interfere in the activities of customs authorities in the exercise of their functions (clause 2 of article 401 of the Labor Code).

3. The principle of official individualization. This principle lies in the fact that any legally significant decisions can be made only by specific authorized officials of the customs authorities.

Decisions of the customs authorities (officials) on granting or not granting the relevant rights to interested persons are permissive in nature and are taken in the form of permits, refusals, prohibitions.

4. The principle of binding decisions of the customs authorities.

5. The principle of mandatory requirements of the customs authority. In accordance with this principle, the requirements of the customs authority are binding on the persons to whom they are directed.

The fundamental foundations of customs law are inextricably linked with the institution of participants or subjects of customs legal relations.

1.7. Customs policy of the Russian Federation

Customs policy is a purposeful activity of the state to regulate foreign trade exchange (volume, structure and conditions of exports and imports) by establishing an appropriate customs regime for the movement of goods and vehicles across the customs border.

Customs policy is an integral part of the economic and foreign trade policy of the state, and therefore it depends on the goals and objectives of the overall economic strategy of the government. Thus, the protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main goals are achieved by establishing a high level of customs taxation on imported goods. In contrast to protectionism, the policy of free trade implies a minimum level of customs duties and is aimed at every possible encouragement of the import of foreign goods into the domestic market of the country.

The main means (tools) for the implementation of customs policy are customs duties, fees (tariff regulation), the procedure for customs clearance and customs control, various customs restrictions and formalities related to the practice of foreign trade licensing and quotas (non-tariff regulation).

One of the tasks of the customs policy of the Russian Federation is the rationalization of the commodity structure of Russian imports. For these purposes, as a rule, customs duties are reduced or completely abolished on goods whose import is necessary for the development of the Russian economy; at the same time, high rates remain for those goods that can compete with domestic producers.

In the interests of protecting the domestic manufacturing industry, the method of constructing tariffs based on the escalation of customs duties, i.e., their increase depending on the degree of processing of goods, can be used: raw materials are imported duty-free or at extremely low rates; semi-finished products - at low rates; finished products are subject to high rates of customs duties.

The customs policy is aimed at maintaining a rational ratio of export and import of goods, foreign exchange income and expenses. Customs and tariff regulation has an impact on the state of the settlement and balance of payments in Russia. The excess of Russian exports over imports ensures the inflow of foreign exchange resources into the country.

The settlement balance is understood as the ratio of monetary claims and obligations of a given country in relation to foreign countries, which arose as a result of foreign economic activity. The settlement balance covers claims and liabilities in monetary terms, regardless of when they become due. In this it differs from the balance of payments, which includes only payments made during a certain period.

The use of customs instruments is intended to promote progressive changes in the structure of production and consumption of goods in the Russian Federation. One of the main tasks of developing the Russian export potential is to increase the competitiveness of domestic products.

The task of customs policy is also to protect the Russian economy from the adverse effects of foreign competition. There are a large number of suppliers of similar goods on the world market, many of which are significantly superior to domestic manufacturers in terms of technical and price parameters.

Customs policy also performs a fiscal function: customs payments paid by the customs authorities (customs duties, VAT, excises, customs fees, etc.) are an important source of government revenue. The importance of this task of customs regulation is evidenced by the budget assignments for customs duties and other customs payments.

Finally, another task of customs policy is to provide conditions for effective integration of Russia into the world economy. In the interests of developing and strengthening international economic integration, the Russian Federation creates customs unions, free trade zones with other states, and concludes agreements on customs issues in accordance with the norms of international law. 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.

The main task of reforming the customs system is to stimulate the integration of the Russian economy into the system of world economic relations and to promote its restructuring, as well as to ensure the effective implementation of the fiscal function of customs duties.

Topic 2. SUBJECTS AND OBJECTS IN THE FIELD OF CUSTOMS LAW

2.1. Individuals and legal entities as subjects of customs law

Individual subjects of customs law are citizens of the Russian Federation, foreign citizens, stateless persons who cross the Russian state border and move goods and vehicles across the customs border. Such persons are legally considered to have special customs legal personality. All natural persons on equal grounds have the right to import into Russia and export from it goods and vehicles. Cargo can be moved across the customs border both for personal consumption and for commercial and other production purposes. If an individual moves goods not for industrial, entrepreneurial or other commercial activities, a preferential procedure for the execution of customs procedures is in force. This procedure is characterized by full or partial exemption from customs payments, non-application of non-tariff regulation measures to goods, simplified customs clearance.

Persons recognized in accordance with the established procedure as refugees or internally displaced persons may act as subjects of customs law. Refugees and internally displaced persons, as well as persons moving to Russia for permanent residence from foreign countries, may import goods that were in use and acquired by them before entering the territory of the Russian Federation, without limiting the total value and regardless of the weight of the goods. Foreign individuals are completely exempted from paying customs duties in respect of goods and vehicles temporarily imported by them into the territory of the Russian Federation and intended exclusively for personal use during this period.

If individuals, entering into customs legal relations, commit illegal actions, they become offenders. Foreign citizens and stateless persons in the Russian Federation enjoy the rights and bear obligations on an equal basis with Russian citizens. In the same order, they are held accountable. An exception is made for persons with diplomatic immunity who do not fall under the jurisdiction of the host state.

The main volume of the country's foreign trade turnover is carried out by economic entities, i.e. enterprises, institutions, organizations. Individuals permanently residing in the Russian Federation and registered as individual entrepreneurs are equated to legal entities.

A special place in the customs sphere is occupied by a developed network of organizations that make up the customs infrastructure, which is entrusted with the provision of intermediary services to participants in foreign economic activity in the preparation of customs documentation, legal advice, acceptance, storage and customs clearance of unaccompanied baggage. 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 .

A customs broker (representative) is an intermediary who performs 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 (subclause 17 clause 1 article 11 of the Customs Code). The customs broker acts as a link between the customs and the foreign trade participant in the customs clearance of foreign trade goods. According to Art. 139 of the Customs Code, a Russian legal entity included in the Register of Customs Brokers (Representatives) can be a customs broker (representative). A state enterprise cannot be a customs broker (representative). The conditions for inclusion in the Register of customs brokers (representatives) are (Article 140 of the Labor Code):

1) the presence in the applicant's staff of at least two customs clearance specialists with a qualification certificate (Article 146 of the Labor Code);

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 duties in accordance with Art. 339 TK;

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.

According to the norm of art. 142 of the Customs Code, the certificate of inclusion in the Register of customs brokers (representatives) contains: 1) the name, an 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 in accordance with Art. 339 TK; 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.

In accordance with Art. 143 of the Customs Code, a customs broker (representative) has the following rights.

1. 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.

2. The customs broker (representative) shall have the right to act as a guarantor before the customs authorities for the fulfillment of obligations to pay customs duties by the person he represents, if, in accordance with the Customs Code, provision of security for their payment is required.

3. A customs broker (representative) shall have 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 secret protected by law, and other confidential information, and to receive such documents and information in terms to ensure compliance with the requirements of the Labor Code.

4. When concluding an agreement with the represented person, the customs broker (representative) shall have the right to:

a) provide price discounts and other benefits for certain categories of represented persons;

b) 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 certificate of inclusion in the Register of customs brokers (representatives) may be withdrawn by the customs authority in the event of: 1) non-compliance by the customs broker (representative) with at least one of the conditions for inclusion in the Register of customs brokers (representatives) established by Art. 140 TK; 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.

Along with the customs broker, a customs carrier operates in the market of customs services. According to the norm sub. 16 p. 1 art. 11 of the Labor Code, a carrier is 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. The customs carrier may be a Russian legal entity included in the Register of Customs Carriers. The conditions for inclusion in the Register of customs carriers are (Article 94 of the Labor Code):

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

2) ensuring the payment of customs duties in accordance with Art. 339 TK;

3) availability of a license to carry out activities for the carriage of goods, 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 transportation of goods, including vehicles suitable for the transportation of goods under customs seals and seals (Article 84 of the Labor Code);

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.

According to the norm of paragraph 1 of Art. 96 of the Labor Code, the 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 in accordance with Art. 339 TK; 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)). In accordance with paragraph 2 of Art. 96 of the Labor Code, the certificate of inclusion in the Register of Customs Carriers is valid for five years.

The relations of the customs carrier with the subjects of foreign economic activity are built on a contractual basis. In accordance with paragraph 4 of Art. 93 of the Customs Code, the refusal of a customs carrier to conclude a contract if this carrier has the opportunity to carry out the transportation of goods is not allowed.

According to the norm of art. 97 of the Customs Code, the customs carrier is obliged to: 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 (Article 364 TK); 3) pay customs duties, taxes in the case provided for in paragraph 1 of Art. 90 TK; 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 event of: 1) non-compliance by the customs carrier with at least one of the conditions for inclusion in the Register of customs carriers, established by Art. 94 TC; 2) non-compliance by the customs carrier with the obligations provided for in sub. 3 art. 97 TC; 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 Ko AP.

2.2. Object and subject of customs legal relationship

Customs legal relations are public relations that arise in the process or in connection with the movement of goods and vehicles across the customs border of the Russian Federation and are regulated by the norms of customs law.

The object of the legal relationship is that to which the subjective rights and legal obligations of its participants are directed, that is, that for which the legal relationship itself arises. It can be: material goods; behavior, actions, services; intangible personal benefits; products of intellectual creativity; securities, official documents, etc. In the field of customs, the object of legal relations is the actions of subjects regarding the movement of goods and vehicles across the customs border. The emergence of relations between the customs authorities and participants in foreign economic activity is mediated by the import or export of goods, respectively, legal relations of this kind are aimed at making such a movement. At the same time, the interests of the customs authority are of a public nature, and the interests of the subject of foreign economic activity are characterized as private law.

In the customs business, the object of legal relations is the procedure that develops in connection with the movement of goods and vehicles across the customs border. This legal relationship could not have arisen without the existence of the subject. Goods and means of transport are the subjects of customs law.

In accordance with sub. 1 p. 1 art. 11 of the Labor Code, goods are any movable property moved across the customs border, as well as vehicles classified as immovable things moved across the customs border. Items of customs legal relations may be transported in accompanied baggage (when a person is traveling across the border) and in unaccompanied baggage (when they are moved by a carrier under a contract of carriage). Certain types of goods are moved across the border by pipelines and power lines. The special subjects of customs legal relations include the following.

1. Currency of the Russian Federation, in particular:

a) in circulation, as well as withdrawn or withdrawn from circulation, but subject to exchange, rubles in the form of bank notes (banknotes) of the Central Bank of the Russian Federation and coins;

b) funds in rubles on accounts with banks and other credit institutions in the Russian Federation;

c) funds in rubles on accounts in banks and other credit institutions outside the Russian Federation;

d) securities in the currency of the Russian Federation - payment documents (checks, bills of exchange, etc.), equity securities (including shares and bonds), securities derivatives of equity securities, options giving the right to purchase equity securities and other debt liabilities denominated in Russian currency.

2. Foreign currency, in particular:

a) banknotes in the form of banknotes, treasury bills, coins that are in circulation and are legal tender in the relevant foreign state or group of states, as well as banknotes withdrawn or withdrawn from circulation, but subject to exchange;

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

3. Currency values: a) foreign currency; b) securities in foreign currency; c) precious metals; d) natural gems.

4. Cultural values: historical values, paintings, icons, sculptures, ancient coins, stamps, etc.

5. Humanitarian aid - a type of gratuitous assistance (assistance) provided to provide medical and social assistance to low-income, socially unprotected groups of the population affected by natural disasters and other emergencies, to eliminate the consequences of natural disasters and other emergencies, the cost of transportation, escort and storage of said aid. This category of goods includes food, footwear, clothing, medicines, medical equipment.

6. Perishable goods.

Topic 3. CUSTOMS CLEARANCE

3.1. Basics of customs clearance

According to paragraph 1 of Art. 14 of the Customs Code, 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 the Customs 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 (clause 2, article 14 of the Labor Code).

Customs clearance is a set of customs operations carried out by persons and customs authorities in relation to goods and vehicles moved across the customs border. Depending on the tasks to be solved, the Customs Code distinguishes the following customs operations and procedures.

1. Customs operations and procedures prior to filing a customs declaration:

a) arrival of goods and vehicles on the customs territory of the Russian Federation (delivery of goods and vehicles from the place of crossing the customs border to the place of arrival, i.e. to the place where the necessary documents and information are presented to the customs authority, as well as goods imported into the customs territory);

b) internal customs transit (registration of internal customs transit, actual transportation of goods to the customs office of destination, registration of completion of internal customs transit);

c) placing goods in temporary storage.

2. Customs declaration of goods.

3. Customs operations and procedures carried out after the completion of the customs declaration of goods:

a) upon departure of goods from the customs territory of the Russian Federation (for example, internal customs transit - clause 2 of article 79 of the Labor Code);

b) in case of conditional release of goods in compliance with certain obligations to the customs authorities (for example, for the payment of customs duties - clause 4 of article 151 of the Labor Code).

4. Registration of the termination of the customs regime (for example, the regime of temporary importation - article 214 of the Customs Code, customs warehouse - article 223 of the Customs Code).

There are a number of customs operations and other actions that are also directly related to customs clearance or contribute to its implementation. These operations are mainly carried out even before the movement of goods and vehicles across the customs border. These types of operations include:

- preliminary declaration of goods (Article 130 of the Labor Code);

- obtaining permission from the customs authority to apply special simplified customs clearance procedures (clause 2, article 68 of the Customs Code);

- obtaining a certificate of approval of a vehicle, container or swap body for the transportation of goods under customs seals and seals (clause 4, article 84 of the Labor Code);

- obtaining permits for the use of certain customs regimes (for example, processing regimes in the customs territory - clause 6 of article 179 of the Customs Code and processing for domestic consumption - clause 4 of article 192 of the Customs Code).

The procedure and features of the production of customs clearance are established by the norms of the Labor Code; other legal acts of the Russian Federation (decrees of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation); legal acts of the Federal Customs Service of Russia.

Features (technologies) of customs clearance may depend on:

1) on the types of goods transported across the customs border of the Russian Federation (goods subject to rapid deterioration, live animals, radioactive and fissile materials, goods subject to export control (dual-use goods), precious metals and precious stones, as well as a number of other goods);

2) the type of transport used to move goods across the customs border (road transport, sea (river) transport, air transport, rail transport, pipeline transport and power lines);

3) categories of persons moving goods and vehicles (individuals moving goods not for commercial purposes - Chapter 23 of the Labor Code, certain categories of foreign persons - Chapter 25 of the Labor Code).

3.2. Start and end of customs clearance

In accordance with paragraph 1 of Art. 60 of the Customs Code, when importing goods, customs clearance can begin both before the arrival of foreign goods on the customs territory of the Russian Federation (preliminary customs declaration - paragraph 1 of article 130 of the Customs Code), and after the arrival of goods and vehicles on the customs territory of the Russian Federation (at the time of presentation to the customs authority shipping documents - article 72 of the Labor Code). With regard to the procedure for the movement of goods by individuals, customs clearance begins with the submission of a customs declaration (clause 1 of article 286 of the Labor Code), an oral statement (as a rule, without leaving the vehicle - clause 2 of article 285, paragraph 1 of clause 3 of art. 286 of the Labor Code) or other actions indicating the intention of the person to carry out customs clearance (for example, when declaring goods in an implicit form, i.e. choosing a "green corridor" - clause 4 of article 286 of the Labor Code).

When exporting goods, customs clearance begins at the time of submission of a customs declaration, oral statement or other actions indicating the intention of a person to carry out customs clearance.

Customs clearance is completed by performing customs operations required in accordance with the Customs Code: a) for applying customs procedures to goods (release of goods, in accordance with a special customs procedure, for example, movement of goods by individuals); b) for placing goods under the customs regime (release of goods in accordance with the declared customs regime); c) to terminate the customs regime, if such a customs regime is valid for a certain period (customs warehouse, transit, temporary import and a number of other regimes); d) for the calculation and collection of customs payments (for example, in the case of conditional release of goods, against the security of payment of customs payments, which may be additionally charged, - clause 6 of article 323 of the Labor Code). Customs clearance is completed after all the formalities required by the customs legislation in connection with the movement of goods and vehicles across the customs border are completed. In addition, in some cases, even after the release of goods, it is required to perform certain actions covered by the institution of customs clearance, for example, when the release of goods is possible before the submission of a customs declaration (Article 150 of the Labor Code).

Despite the fact that customs clearance begins at the initiative of interested parties (carriers, declarants), many customs operations are permissive.

In paragraph 1 of Art. 61 of the Labor Code establishes a deadline for issuing the necessary permit, which is equivalent to the time for checking the customs declaration, other documents and checking goods. Permission to conduct customs operations must be issued by the customs authority within three days from the day the interested person applies to the customs authority and submits the necessary (in accordance with the requirements of a specific customs operation) documents. The permission of the customs authority to perform customs operations can be obtained both in writing and in other forms.

The permit procedure is provided not only for specific customs operations, but also for other actions in accordance with the Labor Code, for example, for the application of customs processing regimes. According to Art. 61 of the Customs Code, permits are issued for the implementation of certain customs operations that are carried out during the customs clearance of goods and vehicles (subparagraph 20, paragraph 1, article 11 of the Customs Code). In turn, the time limits for customs clearance are established by Art. 60 TK.

3.3. Place and time of customs clearance

In accordance with paragraph 1 of Art. 62 of the Labor Code, customs clearance of goods is carried out at the locations of customs authorities and during the work of these authorities.

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 in agreement with the federal ministry authorized in the field of customs, 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, other participants in foreign economic activity (clause 1 article 405 of the Labor Code). Such customs authorities have the unofficial name of "border". Along with border customs authorities, internal customs authorities are being created that are not located in close proximity to checkpoints across the State Border of the Russian Federation. Internal customs authorities are created 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.

In addition, in accordance with the norm of paragraph 2 of Art. 405 of the Customs Code, border and internal customs authorities (customs posts), as well as structural subdivisions of customs authorities (customs clearance departments) may be located in premises owned by owners of temporary storage warehouses, customs warehouses, duty-free shops, as well as in the premises of foreign economic activity participants engaged in regular export-import deliveries of goods.

Based on paragraph 1 of Art. 407 of the Labor Code, the working hours of the customs authority are determined by the head of the customs authority in accordance with the legislation of the Russian Federation. At the same time, the working hours of border customs authorities are established taking into account the working hours of other control bodies exercising their functions at checkpoints across the State Border of the Russian Federation.

To perform customs operations in other places (locations of goods and vehicles, for example, on the territory of an enterprise exporting goods), a written permission of the head of the customs authority or a person authorized by him is required, and on condition that this will not reduce the effectiveness of customs control. For these purposes, customs control zones can be created (clause 2 of article 362 of the Labor Code).

When performing customs operations outside the location of the customs authority and (or) outside the working hours of the customs authority, customs fees for customs clearance of goods in double size are not charged.

When performing customs clearance, persons specified by the Customs Code (carriers, declarants) are required to submit to the customs authorities the documents and information necessary for customs clearance (clause 1, article 63 of the Customs Code). The purpose of submitting a declaration and (or) other necessary documents to the customs authority during the customs clearance process is to confirm compliance with the requirements of customs legislation when performing certain customs operations and customs procedures. Hence, it is possible to divide all required documents into separate groups, depending on the specifics of specific customs operations. For example, these can be documents submitted: a) upon arrival of goods and vehicles to the customs territory of the Russian Federation (Articles 72-76 of the Labor Code); b) when registering internal customs transit (Article 81 of the Customs Code); c) when goods are placed in temporary storage warehouses (Article 102 of the Labor Code); d) when declaring goods (Articles 124, 131 of the Labor Code); e) upon departure of goods from the customs territory of the Russian Federation (Article 120 of the Labor Code). The deadlines for submission of documents and information required for customs clearance are established by the Federal Customs Service of Russia, but only in cases unless otherwise established by the Customs Code.

In accordance with the norm of paragraph 2 of Art. 279 of the Labor Code, an entry or exit declaration for vehicles is submitted by the carrier to the customs authority, respectively, when the vehicle enters the customs territory of the Russian Federation or leaves this territory.

In accordance with paragraph 11 of the Rules for conducting customs operations during temporary storage of goods, documents and information necessary for placing goods in a temporary storage warehouse (TSW) are submitted by the owner of the temporary storage warehouse, as a rule:

a) within three hours of working hours from the moment the owner of the temporary storage warehouse receives the documents necessary for placing goods in the temporary storage warehouse - if the location of the temporary storage warehouse coincides with or is in close proximity to the location of the customs authority unit;

b) within XNUMX hours after the arrival of the vehicle at the temporary storage warehouse - if the location of the temporary storage warehouse does not coincide with the location of the subdivision of the customs authority.

Documents required for customs purposes are filled in Russian. At the same time, the Customs Code provides for the possibility of using documents drawn up in foreign languages ​​during customs clearance:

- if the FCS of Russia has concluded an agreement with the customs authorities of foreign states on the mutual recognition of documents used for customs purposes (clause 5 of article 63 of the Labor Code);

- if the documents and information are presented in foreign languages, which are owned by officials of the customs authorities (Article 65 of the Labor Code).

Based on paragraph 7 of Art. 63 of the Customs Code, the 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 notarized.

In Art. 64 of the Labor Code provides for both the right and the obligation to:

a) the right of customs authorities to require the presence of interested parties during customs clearance (which can be considered as a detail of certain provisions of Article 408 of the Labor Code on the powers of customs authorities);

b) the obligation of interested persons or their representatives to be present (at the request of the customs authorities) during the customs clearance process.

Based on Part 2 of Art. 29 of the Law on the Regulation of Foreign Trade Activities, technical, pharmacological, sanitary, veterinary, phytosanitary and environmental requirements, as well as requirements for mandatory confirmation of conformity, apply to goods originating from a foreign state in the same way as they apply to similar goods of Russian origin. In this regard, for certain types of goods imported into the customs territory of the Russian Federation or exported from this territory, customs clearance can be completed only after passing other types of state control (other than customs) (Article 66 of the Labor Code).

3.4. Benefits provided during customs clearance

Customs clearance contains a number of advantages that are different from the general requirements for the implementation of customs operations and procedures. So, for example, Art. 67 of the Customs Code "Priority procedure for customs clearance" provides for simplifications that are provided depending on the types of goods (perishable goods, live animals, radioactive materials and other goods); features of the movement of goods (express cargo, international mail); purposes of movement of goods (liquidation of the consequences of natural disasters, accidents and catastrophes, importation of goods for the media). Since the list of goods subject to preferential customs clearance remains open, this also includes, for example, cargoes of humanitarian and technical assistance and a number of other goods. The result of the customs privileges provided during the customs clearance of goods is a reduction in the number of documents and information required by the customs authorities and, as a result, a reduction in the time required to go through all customs formalities.

In Art. 68 of the Labor Code, we are also talking about benefits in the field of customs clearance, but already provided for individuals, that is, there is a subjective criterion for granting customs benefits. In addition, special simplified procedures may be established for persons importing goods into the customs territory of the Russian Federation, who are obligated to perform customs operations for the release of goods (Article 16 of the Labor Code).

Persons applying for certain advantages in customs clearance of goods must simultaneously meet the following requirements (Article 68 of the Labor Code).

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

The exception is cases of bringing to responsibility under the specified articles, when the one-year prescription for bringing to administrative responsibility is taken into account in accordance with Art. 4.6 of the Code of Administrative Offenses.

2. 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.

The applicant must maintain a system of accounting for commercial documents no later than the day the application of special simplified procedures begins. The accounting system for commercial documentation should contain information obtained from commercial, customs or other documents about a foreign economic transaction, including information about the goods that are the subjects of this transaction and contained in each consignment, as well as information about subsequent operations with these goods, regardless of the presence or absence of the applicant has ownership of these goods.

3. Carry out foreign economic activity for at least three years. (The three-year period is explained by an attempt to exclude from the number of applicants for obtaining the rights to apply simplified procedures for customs clearance of goods persons created to carry out one or two foreign trade transactions, i.e., the so-called one-day firms.).

To confirm the fact of carrying out foreign economic activity for at least three years, any document (documents) can be submitted, for example, a customs declaration, payment and settlement documents for the execution of a foreign trade contract, documents from the dossier on the transaction passport, etc.

Simplified procedures for customs clearance of goods are used for foreign goods imported into the customs territory of the Russian Federation. With regard to Russian goods exported outside the Russian Federation, simplified customs clearance procedures may also be applied (Article 137 of the Labor Code).

In accordance with Appendix 1 to the Procedure for Establishing Special Simplified Customs Clearance Procedures for Individuals, the following special simplified procedures may be established: 1) temporary storage of goods under customs control at the warehouse(s) of the applicant; 2) preliminary declaration of goods with the submission of an incomplete or incomplete periodical customs declaration; 3) declaration of goods under customs control in the warehouse (warehouses) of the applicant, with the filing of a periodic customs declaration; 4) release of goods prior to filing a customs declaration. Thus, the preliminary declaration of goods with the filing of an incomplete periodic customs declaration (Articles 135, 136 of the Customs Code) and the declaration of goods under customs control in the warehouse (warehouses) of the applicant, with the filing of a periodic customs declaration (clause 1 of Article 117, Art. 136 of the Labor Code) are examples of the simultaneous application of several simplified procedures for the clearance of goods.

An interested person (applicant) has the right to choose one or more special simplified procedures for the customs clearance of his goods. An application for the establishment of special simplified procedures may be submitted by the applicant:

› in the FCS of Russia (if it is planned to use special simplified procedures in the regions where several customs departments operate);

› to the regional customs administration (if it is planned to apply special simplified procedures in the region of activity of customs authorities subordinate to one regional customs administration).

The decision on the possibility of customs clearance using the special simplified procedures selected by the applicant is issued by the Federal Customs Service of Russia by issuing a legal act in the form of an order.

A customs broker (representative) is also entitled to use special simplified procedures for customs clearance of goods, but on the condition that the FCS of Russia has established the possibility of applying special simplified procedures for the person on whose behalf and on behalf of whom he performs customs operations.

3.5. Customs operations and procedures prior to the customs declaration of goods

Import of goods to the customs border of the Russian Federation. When goods and vehicles are imported into the customs territory of the Russian Federation, initially customs relations arise between the carrier and the customs authority. Places of arrival of goods and vehicles on the customs territory of the Russian Federation, as already noted, include: 1) checkpoints across the State Border of the Russian Federation; 2) other places of arrival of goods and vehicles to the customs territory of the Russian Federation.

In accordance with Part 2 of Art. 9 of the Law of the Russian Federation of April 1, 1993 No. 4730-1 "On the State Border of the Russian Federation" (hereinafter referred to as the Law on the State Border), the State Border checkpoint is understood to be the territory within the limits of the railway, automobile station, station, sea, river port, airport, aerodrome open for international traffic (international flights), as well as another specially equipped place where border and, if necessary, other types of control and passage through the State Border of persons, vehicles, cargo, goods and animals are carried out.

Checkpoints across the State Border are established by the Government of the Russian Federation on the proposals of federal executive authorities, subjects of the Russian Federation, agreed with the bodies and troops of the Federal Border Service of the Russian Federation (FBS of Russia) and other interested federal executive authorities, taking into account the interests of neighboring and other foreign states. The opening of a checkpoint across the State Border is carried out after the construction, equipment and acceptance into operation by the interested federal executive body, the subject of the Russian Federation of the relevant buildings, premises, structures according to projects agreed with the bodies and troops of the Federal Border Guard Service of Russia, as well as customs and other authorities involved in control at the checkpoint across the State Border. When developing these projects, the premises and facilities necessary for organizing border and other types of control should be provided. The construction and equipment of these facilities is carried out at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation, the funds of the interested federal executive authorities that are the customers of the construction (parts 1, 2 of article 12 of the Law on the State Border).

Decisions of the Government of the Russian Federation on the establishment of checkpoints with an indication of their classification are published in the official press and, if necessary, communicated in the prescribed manner by the Ministry of Foreign Affairs of the Russian Federation to the diplomatic (consular) missions of foreign states in the Russian Federation and interested international organizations, diplomatic and consular missions of the Russian Federation abroad .

In accordance with paragraph 1 of Art. 69 of the Labor Code, 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.

According to the norm of paragraph 1 of Art. 360 of the Labor Code, from the moment the goods cross the customs border of the Russian Federation, such goods acquire the status of being under customs control. However, customs clearance begins later, namely from the moment the necessary documents and information are submitted to the customs authority (clause 1, article 60 of the Customs Code), therefore, after the goods and vehicles cross the customs border, the carrier is obliged to deliver the goods and the vehicle to the place of arrival unchanged and condition, as well as submit the necessary documents and information to the customs authority. The list of such documents and information is provided for in Art. 73-76 of the Labor Code (depending on the types of vehicles on which goods are transported). Further actions are determined by the customs authority in which the goods will be declared (declared for a specific customs regime).

Unlike goods, vehicles are subject to customs clearance, and in particular customs declaration, at the place of arrival in the customs territory of the Russian Federation (Article 279 of the Labor Code). Customs clearance of vehicles is carried out in accordance with the customs regimes of temporary import and temporary export in the manner prescribed by Ch. 22 TK.

Regardless of the place of customs declaration, the goods under customs control, after arrival and presentation to the customs authority, acquire another status for customs purposes - being in temporary storage. This status provides for the placement and location of goods in specially equipped and protected places (temporary storage warehouses - warehouses, open areas), which are customs control zones. It is also possible to unload and reload (transship) goods at the place of their arrival.

Internal customs transit. In accordance with paragraph 1 of Art. 79 of the Customs Code, internal customs transit is a customs procedure intended for the transportation of foreign goods between several customs authorities of the Russian Federation without paying customs duties, taxes and without applying prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

The general purpose of internal customs transit is to provide interested parties with the opportunity to transport foreign goods under customs control through the territory of the Russian Federation. Specific options for the possible use of internal customs transit are listed in paragraph 2 of Art. 79 TC:

- transportation (delivery) of goods from the customs authority, in the region of activity of which the place of arrival to the customs territory of the Russian Federation is located, to the customs authority, in the region of activity of which the place of customs declaration is located;

- transportation (delivery) of goods from the customs authority in the region of activity of which the place of customs declaration is located to the customs authority in the region of activity of which the place of export (departure) of goods outside the customs territory of the Russian Federation is located;

- transportation of goods between temporary storage warehouses, customs warehouses;

- transportation of goods in other cases when the goods are not provided with security for the payment of customs duties (for example, internal customs transit of international postal items - article 296 of the Labor Code).

Internal customs transit is used not only as a customs procedure preceding the customs declaration of goods. According to paragraph 3 of Art. 79 of the Customs Code, the internal customs transit procedure is not applied in several cases, namely: 1) in case of an emergency (technical) or intermediate landing of an aircraft at the place of arrival during a regular international flight, without partial unloading of goods; 2) when transporting goods by pipelines and power lines.

In accordance with paragraph 4 of Art. 79 of the Customs Code, any carrier, including a customs carrier (Chapter 11 of the Customs Code), can act as the subject of transportation of goods under the internal customs transit procedure.

The customs carrier carries out activities in the field of customs for the transportation of foreign goods within the customs territory of the Russian Federation. Only a Russian transport organization (Russian legal entity) can claim the right to operate as a customs carrier. The procedure for obtaining the status of a customs carrier (in the form of a certificate of inclusion in the Register of Customs Carriers) is permissive.

The customs authority considering the application of the applicant organization for inclusion in the Register of customs carriers must make sure that all the measures provided for by the Labor Code have been taken: a) to reduce the risks and eliminate the possible consequences of non-compliance with customs legislation (loss of goods, non-payment of customs duties); b) to ensure compensation for damage that may be caused to the goods entrusted to the customs carrier under the contract of carriage.

In addition to liability for the payment of customs duties and civil liability for non-compliance with the relevant contractual obligations, the customs carrier in accordance with the norm of Art. 98 of the Labor Code can be: 1) brought to administrative responsibility for committing violations of customs rules (under Article 16.9, Article 16.6 of the Code of Administrative Offenses, etc.); 2) is deprived of the certificate of inclusion in the Register of customs carriers.

Depending on the territorial scale of activity, customs carriers are divided into:

a) for all-Russian (for the planned transportation of goods throughout the territory of the Russian Federation or within the regions of two or more regional customs departments);

b) regional (in case of planned transportation of goods between all customs authorities of one regional customs administration or specific customs authorities of one regional customs administration);

c) transport organizations operating on the basis of international conventions.

Unlike a customs carrier, an international carrier actually moves goods across the customs border of the Russian Federation. International carriers carry out their activities in accordance with the rules of the Customs Convention on the International Carriage of Goods using a TIR Carnet (International Road Transport; TIR Convention, 1975). The TIR procedure is applied subject to the following conditions: 1) availability of a TIR Carnet; 2) existence of a guarantee of a guaranteeing association; 3) obtaining permission on the admission of vehicles for the transportation of goods under customs seals and seals. In the Russian Federation, TIR Carnets are issued by the Association of International Road Carriers (ASMAP).

The TIR Carnet is issued: a) for each road vehicle or container; b) for a combination of vehicles or for several containers loaded on one road vehicle or for a combination of vehicles. Rectangular plates with the inscription "TIR" must be affixed to these vehicles.

In case of violation by the carrier of the customs legislation of the Russian Federation (for example, non-delivery of goods to the destination), ASMAP shall be jointly and severally liable for payment of customs duties. ASMAP's responsibility extends to both Russian and foreign carriers when the latter use the TIR procedure on the territory of the Russian Federation.

For each TIR carnet, ASMAP guarantees the customs authorities of the Russian Federation the payment of customs payments in the amount of 50 thousand US dollars. If the amount of customs duties and taxes payable for the transported goods is greater than the amount of the guarantee, or if there is reason to believe that the carrier cannot guarantee compliance with the provisions of the customs legislation of the Russian Federation, it is permissible to use customs escort.

According to Art. 80 of the Labor Code, the registration of internal customs transit is permissive. A permit for the carriage of goods shall be issued in writing by the customs authority of departure, i.e. the customs authority in the region of activity of which the carriage of goods begins. For obtaining a permit for internal customs transit, the following can apply:

- carrier (customs or other carrier);

- a forwarder who is a Russian entity;

- a person who stores goods or conducts other operations with goods at the place of delivery, which is not the location of the customs authority (for example, in cases of temporary storage of goods at the recipient's warehouse - Article 117 of the Labor Code).

A permit for internal customs transit is issued when a number of conditions are met, which can be divided into three groups according to the mandatory compliance.

1. Compliance with the prohibitions, restrictions and requirements provided for when importing goods into the customs territory of the Russian Federation, namely:

a) the goods are not prohibited from being imported into the Russian Federation;

b) the necessary types of state control (border, sanitary, etc.) provided for when importing goods into the Russian Federation have been carried out;

c) permits and (or) licenses have been obtained for the transportation of certain goods through the customs territory of the Russian Federation.

2. Submission of a transit declaration (Article 81 of the Labor Code).

3. Taking measures to ensure compliance with the requirements of customs legislation in relation to goods and vehicles, namely:

a) payment of customs payments is ensured (clause 1, article 86, article 338 of the Labor Code);

b) a decision was made on customs escort of vehicles transporting goods (clause 1, article 86, article 87 of the Customs Code);

c) special routes of internal customs transit are determined for certain types of goods; 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 established; goods for which prohibitions and restrictions are established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities (clause 3 of article 86 of the Labor Code);

d) the appropriate equipment of the vehicle, container or swap body for the transportation of goods under customs seals and seals has been provided (Article 84 of the Customs Code);

e) the identification of goods is ensured (Article 83 of the Labor Code).

The establishment of a specific route for the transportation of certain types of goods, although it is within the competence of the Government of the Russian Federation, the route itself is declared by the carrier (clause 3, article 86 of the Labor Code).

The duration of the transportation of goods under the procedure of internal customs transit is determined by the customs authority of departure in each specific case within the time limits indicated in paragraph 1 of Art. 82 TC, namely:

- 2 thousand km in one month - for road, rail, sea (river) transport;

- three days - for air transport.

Extension of the deadlines for internal customs transit is allowed only in cases of impossibility of timely delivery of goods due to an accident or force majeure.

In the process of internal customs transit, reloading, unloading, loading and other cargo operations with goods are possible. The listed operations 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.

The place of delivery of goods during internal customs transit is determined by the customs office of departure on the basis of information about the destination indicated in the transport documents. The place of delivery of goods is the location of the customs authority, which simultaneously has the status of a customs control zone.

After the arrival of goods and vehicles at the place of destination, 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 (in case of arrival outside the established working hours of the customs authority - within one hour from the moment of the start time of the opening of this customs authority). When transporting goods by rail - within 12 hours.

In turn, the customs authority:

- within two hours from the moment the carrier submits the transit declaration and other documents, registers the fact of the arrival of the vehicle at the place of delivery of goods and, immediately after registration, issues a confirmation of the arrival of the vehicle;

- within 24 hours from the moment of registration of the arrival of the vehicle, draws up the completion of internal customs transit by issuing to the carrier a certificate of completion of internal customs transit.

Temporary storage of goods. According to the norm of Art. 99 of the Labor Code, temporary storage of goods is a customs procedure designed to store foreign goods without paying customs duties and without applying restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. The main objectives of the application of the customs procedure under consideration are: 1) ensuring the safety of goods until the completion of customs clearance in general; 2) providing an opportunity for interested parties to check the goods and prepare for customs declaration. Goods acquire the status of being in temporary storage from the moment they are presented at the place of arrival (clause 2, article 77 of the Labor Code).

The requirements of the procedure for the temporary storage of goods (for example, the placement of goods in temporary storage warehouses) may not apply. So, in accordance with paragraph 4 of Sec. I of the Rules for conducting customs operations during temporary storage of goods, approved by order of the State Customs Committee of Russia dated September 3, 2003 No. 958, the customs procedure for temporary storage is not applied at the place of delivery of goods located at the location of the customs authority, if within the time necessary to complete the internal customs transit: a) these goods have been released; b) new internal customs transit is allowed.

Temporary storage also does not apply in cases where goods prohibited in accordance with the legislation of the Russian Federation for import into the customs territory of the Russian Federation are immediately exported outside this territory (clause 1, article 13 of the Labor Code).

Temporary storage ends with the release of goods in accordance with a certain customs regime or the placement of goods under a special customs procedure.

Temporary storage. Placement of goods in temporary storage warehouses requires a standard set of documents used upon arrival of goods in the customs territory of the Russian Federation. In paragraph 11 of sect. II of the Rules for Conducting Customs Operations during Temporary Storage of Goods establishes approximate deadlines for the submission of documents by the owner of the temporary storage warehouse:

- within three hours of working hours from the moment the owner of the temporary storage warehouse receives the documents necessary for placing goods in the temporary storage warehouse, - if the location of the temporary storage warehouse coincides with or is in close proximity to the location of the subdivision of the customs authority;

- within a day after the arrival of the vehicle at the temporary storage warehouse - if the location of the temporary storage warehouse does not coincide with the location of the subdivision of the customs authority.

Goods stored in temporary storage warehouses may be subject to the following operations:

1) operations to ensure the safety of goods and preparation for their customs declaration (inspection, measurement, recalculation, weighing, etc.). These operations can be carried out by persons with authority over these goods and their representatives. When performing these operations, the goods must not change their condition, packaging and (or) imposed means of identification;

2) operations necessary to prepare goods for export from temporary storage warehouses and their subsequent sale, operations for sampling and samples of goods for expert research, operations to correct damaged packaging. Some of the listed operations can also be carried out in order to prepare for the customs declaration of goods, for example, taking samples and samples, but the general condition for performing all operations in this group is the availability of a permit from the customs authority.

According to the norm of paragraph 1 of Art. 103 of the Labor Code, the total period of temporary storage of goods is two months. The extension of the total period of temporary storage of goods is possible only by two months. Thus, the maximum period of temporary storage of goods is four months. For violation of the terms of temporary storage of goods, liability is provided in accordance with Art. 16.16 of the Code of Administrative Offenses. In particular, violation of the terms of temporary storage of goods entails the imposition of an administrative fine:

- for citizens in the amount - from 1500 to 2500 rubles;

- for officials - from 10 thousand to 20 thousand rubles;

- for legal entities - from 50 thousand to 100 thousand rubles. with or without confiscation of goods that were the subjects of an administrative offense.

When studying the shelf life of goods, the following factors should be considered:

1) the presence of circumstances with which the legislator associates the possibility of interrupting the period of temporary storage of goods;

2) category of goods. For example, for goods subject to quick spoilage, the storage period at the temporary storage warehouse is determined by the period of preservation of their qualities (clause 2, article 103 of the Labor Code). Goods prohibited from being imported into the customs territory of the Russian Federation may be stored in a temporary storage warehouse for no more than three days (clause 3, article 103 and clause 1, article 13 of the Labor Code);

3) legal status of goods. Paragraph 1 of Art. 103 of the Labor Code determines the terms of temporary storage for goods that are the subjects of customs clearance and, accordingly, customs control. However, if the goods are placed in a temporary storage warehouse during a special customs audit, then the storage period is determined by the period of the special customs audit (clause 7, article 377 and clause 5, article 376 of the Customs Code).

In accordance with paragraph 19 of Sec. III of the Rules for the Performance of Customs Operations in the Temporary Storage of Goods, extension of the terms of temporary storage of goods prohibited for import into the Russian Federation, as well as goods seized in the course of a special customs audit, is not allowed.

As a rule, places of temporary storage of goods are temporary storage warehouses. Temporary storage warehouses are understood as both actual storage facilities and open areas. In both cases, temporary storage warehouses must meet the following requirements.

1. Requirements for the location of the temporary storage warehouse. In accordance with paragraph 1 of Art. 107 of the Labor Code, as well as paragraph 28 of Sec. III Regulations on the procedure for inclusion in the Register of owners of temporary storage warehouses, approved by order of the State Customs Committee of Russia dated September 26, 2003 No. 1070, temporary storage warehouse:

a) must be located at one postal address or within the perimeter-continuous territory in the region of activity of the customs post subordinate to the customs office issuing the certificate;

b) must be located in reasonable proximity to transport hubs and highways through which goods and vehicles are delivered from the customs border of the Russian Federation; access roads from motorways and roads to the temporary storage warehouse;

c) cannot be located on mobile vehicles or mobile transport equipment of any kind.

2. Requirements for the arrangement and equipment of temporary storage warehouses. These requirements are for:

a) ensuring the safety of goods;

b) exclusion of access to goods by unauthorized persons (who are not employees of the warehouse, who do not have authority in relation to goods, or who are not representatives of persons with such authority);

c) ensuring the possibility of carrying out customs control in respect of stored goods;

d) ensuring the completion of internal customs transit.

3.6. Persons carrying out temporary storage of goods

Customs legislation defines the circle of persons who can carry out temporary storage of goods.

1. Owners of temporary storage warehouses. Depending on their legal status, the owners of temporary storage warehouses are divided into two groups: 1) Russian legal entities included in the Register of Owners of Temporary Storage Warehouses; 2) customs authorities of the Russian Federation.

Only a Russian legal entity can apply for a certificate of inclusion in the Register of temporary storage warehouse owners, which must fulfill the following conditions (Article 109 of the Labor Code):

1) own the necessary premises and (or) open areas planned for use as temporary storage warehouses;

2) ensure the payment of customs payments at the rate of 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 useful volume of the premises, if the premises are used as a warehouse;

3) to conclude an insurance contract for the risk of civil liability in the amount of 3500 rubles. for 1 sq. m of usable area, if an open area is used as a temporary storage warehouse, or at the rate of 1000 rubles. for 1 cu. m of useful volume, if the premises are used as a customs warehouse (the sum insured cannot be less than 2 million rubles).

Customs legislation allows for the possibility of owning premises and (or) open areas not only on the basis of ownership, but also on the basis of a lease agreement, as well as the opportunity to have appropriate warehouses and territories under economic management. The lease agreement must be concluded for a period of at least one year on the date of submission of an application for inclusion in the Register of temporary storage warehouse owners (despite the fact that the certificate itself is valid for five years).

An application for inclusion in the Register of owners of temporary storage warehouses is submitted to the customs office, in the region of activity of which the premises and (or) open area intended for use as a temporary storage warehouse are actually located. At the same time, an application is submitted for each territorially isolated premises (open area) that are planned to be used as temporary storage warehouses.

The TC provides for the possibility of creating several types of temporary storage warehouses: a) open-type temporary storage warehouses designed for the storage of any goods and use by any persons; b) closed-type temporary storage warehouses intended for storage of goods of the warehouse owner; certain goods, including those restricted in circulation; goods requiring special storage conditions. The right to choose the type of temporary storage warehouse to be created remains with the applicant.

If the owner of the temporary storage warehouse does not comply with the requirements of customs and civil legislation, certain consequences occur: 1) bringing to responsibility for committing administrative offenses in the field of customs (violations of customs rules) under Art. 16.9, 16.14 of the Code of Administrative Offenses; 2) payment of customs payments (clause 1 of article 112 of the Labor Code); 3) compensation for damage caused to persons whose goods were stored in temporary storage warehouses (clause 1 of article 109 of the Labor Code); 4) revocation of the certificate of inclusion in the Register of Owners of Temporary Storage Warehouses (Article 113 of the Labor Code).

To create a temporary storage warehouse, customs authorities do not need to obtain a certificate of inclusion in the Register of owners of temporary storage warehouses. The centralized accounting of such warehouses is maintained by the Federal Customs Service of Russia, which is obliged to ensure regular (at least once every six months) publication in its official publications of lists of temporary storage warehouses owned by customs authorities, as well as changes made to this list. TSW created by the customs authorities can only be of an open type.

According to paragraph 41 of Sec. VI of the Rules for Conducting Customs Operations in the Temporary Storage of Goods, the customs authority - the owner of the temporary storage warehouse is obliged to comply with sanitary rules, warehousing standards, rules for commodity neighborhood and storage regime, requirements of the legislation of the Russian Federation on technical regulation, comply with other requirements and conditions established by the legislation of the Russian Federation and subjects of the Russian Federation in the field of provision of goods storage services.

Storage of goods at the temporary storage warehouse of the customs authority is paid. The fee for the storage of goods at the temporary storage warehouse of the customs authority has the value of a customs payment and is called a customs duty for storage. These fees must be paid before the actual release of goods from the temporary storage warehouse.

Customs authorities, as owners of temporary storage warehouses, are also responsible for compliance with the requirements of customs and civil legislation regarding the payment of customs duties and compensation for damage caused. The refusal of the owner of a temporary storage warehouse to conclude an agreement if he has the opportunity to store goods is not allowed (clause 3 of article 108, clause 2 of article 115 of the Labor Code).

2. Railroad. The Customs Code allows, at the request of the railway, to carry out temporary storage of goods transported by rail, directly in vehicles located on the railway tracks of this railway. Places of such storage (not being temporary storage warehouses) must be agreed with the customs authorities. During the period of storage of goods, these places acquire the status of customs control zones, and the railway is obliged not only to ensure the safety of goods, but also to exclude access to them by unauthorized persons.

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 both for paying customs duties (clause 3 of article 116 of the Labor Code) and for violation of customs rules (article 16.9 Code of Administrative Offenses).

3. Recipient of the goods. In accordance with Art. 117 of the Labor Code, temporary storage with the permission of the customs authority may be carried out at the warehouse of the recipient of goods. The possibility of temporary storage of goods without resorting to the services of the owners of temporary storage warehouses is allowed in one of the following cases:

1) the recipient of the goods received the right to apply special simplified customs clearance procedures, i.e. meets the criteria of a conscientious participant in foreign economic activity (Article 68 of the Labor Code);

2) the goods require special storage conditions, which can be provided by the recipient, if there is no appropriate temporary storage warehouse in reasonable proximity (from the place of receipt of the goods);

3) the recipient of the goods is a state body or institution.

In accordance with paragraph 42 of Sec. VII of the Rules for Conducting Customs Operations in the Temporary Storage of Goods Permission for temporary storage at the warehouse of the recipient of goods is issued by the customs office in the region of operation of which the goods and the warehouse of the recipient are located. When issuing this permit, the customs has the right to demand security for the payment of customs payments (clause 2 of article 117 and clause 1 of article 337 of the Customs Code). In accordance with paragraph 46 of Sec. VII of these Rules, a permit may be issued:

a) for the duration of one contract of international sale or other type of contract concluded in the course of a foreign economic transaction or a unilateral foreign economic transaction, but not more than for one calendar year;

b) for a consignment of goods before their arrival in the customs territory of the Russian Federation, either before arrival or after the arrival of the vehicle at the place of delivery located at the location of the customs authority.

After the goods are placed in temporary storage, the recipient of the goods is obliged to keep records of the stored goods and submit reports to the customs authority in the forms and in the manner prescribed for the owners of temporary storage warehouses included in the relevant Register.

The responsibility of the recipient of goods in the implementation of temporary storage of foreign goods stems from paragraph 3 of Art. 117 of the Labor Code and consists in the obligation to pay customs duties, as well as the possibility of bringing to administrative responsibility for non-compliance with the requirements of the customs procedure for the temporary storage of goods.

The decision to grant a person (a participant in foreign economic activity) the right to temporarily store goods in their own warehouse in the manner of applying special simplified customs clearance procedures is taken by the Federal Customs Service of Russia in the form of a separate order.

4. Duty free shop owner. This person carries out temporary storage of goods (placed under the customs regime of duty-free trade) in the event of the closure of such a store (clause 3 of article 263 of the Labor Code).

In fact, the temporary storage of goods by the railway, the recipient or the owner of the duty-free shop can be conditionally considered as storage in a closed temporary warehouse.

3.7. Customs declaration

Customs declaration is a statement by an authorized person in the prescribed form of accurate information about goods in accordance with the requirements of the chosen customs regime or special customs procedure. Declaration consists in providing the customs authority with a declaration. Goods subject to customs declaration:

a) transported across the customs border;

b) when changing the customs regime (for example, the customs regime of temporary import to the regime of a customs warehouse);

c) being waste generated as a result of the application of customs regimes for processing in the customs territory and processing for domestic consumption;

d) being the remains of imported goods for processing and not used in the production process when applying the customs regimes of processing in the customs territory and processing for domestic consumption;

e) being waste generated as a result of the destruction of foreign goods, when applying the customs regime of destruction;

f) illegally imported into the customs territory of the Russian Federation and acquired by a person engaged in entrepreneurial activities and not related to illegal movement (clause 2 of article 391 of the Labor Code).

Customs legislation provides for written, oral, conclusive and electronic forms of customs declaration. The written form of the customs declaration includes the possibility of submitting:

- a separate customs declaration in the prescribed form;

- an application drawn up in any form;

- transport (customs) document.

Individual forms of customs declarations differ depending on who declares the goods.

Cargo customs declaration. In the field of foreign economic activity, the established form of a cargo customs declaration (CCD) is used, which is a document of a single form containing in a conditionally coded form all the information necessary for customs purposes (in accordance with the requirements of the declared customs regime) about goods transported across the customs border of the Russian Federation. Since January 1, 2007, a new form of customs declaration has been applied in the Russian Federation, which corresponds in its structure to a single administrative document. When importing goods, the customs declaration is filled in:

a) when declaring customs regimes:

- release for domestic consumption;

- processing in the customs territory;

- processing for domestic consumption;

- temporary import;

- customs warehouse;

- free customs zone;

- free warehouse;

- re-import;

- destruction;

- refusal in favor of the state;

- duty-free trade;

- movement of supplies;

b) upon release in the territory of the Russian Federation of products of processing, waste or residues of goods that are in the mode of processing in the customs territory or processing for domestic consumption;

c) when releasing waste from the destruction of goods on the territory of the Russian Federation;

d) upon release on the territory of the Russian Federation of products of processing of goods previously exported in the mode of processing outside the customs territory;

e) when declaring under the regime of temporary import of vehicles;

f) when declaring goods imported into the Russian Federation in accordance with other special customs regimes:

- movement of goods across the customs border between military units of the Russian Federation stationed in the customs territory of the Russian Federation and outside this territory;

- movement across the customs border of goods 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 units;

g) when declaring Russian goods exported from the territory of the special economic zone to the rest of the customs territory of the Russian Federation and released for free circulation in the customs territory of the Russian Federation.

When exporting goods, the CCD is filled in:

a) for Russian goods placed under customs regimes:

- export;

- processing outside the customs territory;

- customs warehouse;

- movement of supplies;

- temporary export;

- duty-free trade;

b) for foreign goods placed under customs regimes:

- re-export;

- movement of supplies;

c) when exporting foreign 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;

d) when exporting products of processing, waste or residues of goods placed under the customs regime of processing in the customs territory;

e) when exporting waste or residues of goods placed under the customs regime of processing for domestic consumption;

f) when exporting waste from the destruction of goods;

g) when exporting vehicles, if the provisions of the customs regime of temporary importation apply to them;

h) when exporting goods in accordance with other special customs regimes:

- movement of goods across the customs border between military units of the Russian Federation stationed in the customs territory of the Russian Federation and outside this territory;

- movement of goods intended for the prevention and elimination of natural disasters and other emergencies, including goods intended for free distribution to persons affected by emergencies, and goods necessary for emergency rescue and other urgent work and the life of emergency rescue formations;

- export of goods to ensure the functioning of embassies, consulates, representative offices at international organizations and other official representative offices of the Russian Federation abroad;

- export of goods to the states - the former republics of the USSR CCD consists of the following sets of forms.

1. Cargo Customs Declaration/Transit Declaration (TD1).

2. Additional sheet to the cargo customs declaration/transit declaration (TD2).

3. Cargo Customs Declaration/Transit Declaration (TD3).

4. Additional sheet to the cargo customs declaration/transit declaration (TD4).

When declaring goods imported (imported) into the customs territory of the Russian Federation, sets TD3 and TD4 are used, and for goods exported (exported) from the customs territory of the Russian Federation, sets TD1 and TD2 or sets TD3 and TD4 are used.

Sets TD1 or TD3 are used to declare information about one product. At the same time, goods of the same name (commercial trade name) contained in one consignment, assigned to one classification code according to the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation (TN VED of Russia), originating from one country or from the territory of one economic union or communities, or whose country of origin is unknown, to which the same conditions of customs and tariff regulation and the application of prohibitions and restrictions are applied. Sets TD2 and TD4 are used in addition to sets TD1 and TD3, respectively, if information about two or more goods is declared in one customs declaration. In each of the sets of TD2 and TD4, information about three goods can be declared. The number of used sets of TD2 and TD4 is not limited.

Thus, one customs declaration with additional sets of TD2 or TD4 used, if necessary, can be used for the customs declaration of goods contained in one consignment and placed under the same customs regime.

As a general rule, the GTD is filled in Russian with the formation of its electronic copy.

Column 43 of sets TD3 and TD4, as well as columns of the customs declaration, indicated by capital letters of the Latin alphabet "A", "C", "D", "D / J", "E", "E / J", are filled in by officials of the customs authorities . The remaining columns of the CCD are filled in by the declarant.

The information declared in the CCD is certified by the person who compiled the CCD and signed by this person (or an authorized employee of this person) in column 54 of the CCD and in the line under the columns on the forms of the TD2 or TD4 sets.

According to the norm of paragraph 2 of Art. 124 of the Labor Code, 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. Such information may include, in particular:

1) information about the declared customs regime;

2) about the person declaring the goods (declarant), his representative (customs broker), another person who has the right to perform legally significant actions with the goods on his own behalf;

3) the person who made the customs declaration (representative of the declaring organization, customs clearance specialist if the goods are declared by a customs broker);

4) about goods (name, description, classification code according to the TN VED of Russia, country of origin, country of departure (destination), manufacturer of goods, packaging characteristics, quantity, customs value);

5) on the calculation of customs payments (types and amounts of rates of customs duties, VAT, excises, customs fees, as well as the amount of calculated customs payments);

6) on applied customs privileges (on payment of customs payments);

7) on the exchange rate (for the purposes of recording and calculating customs payments);

8) on compliance with non-tariff regulation measures, as well as non-economic prohibitions and restrictions;

9) other information confirming compliance with the conditions for placing the goods under the declared customs regime;

10) the place and date of drawing up the customs declaration.

After checking the customs declaration and making a decision on the release (conditional release) of goods, prohibiting the release of goods, after issuing a permit to place Russian goods exported from the customs territory of the Russian Federation under the customs regime, as well as after obtaining permission to recall the customs declaration before the release of goods:

- sheets with the designation "1" of sets TD1 and TD2 or sheets with the designation "1/6" of sets TD3 and TD4 and additions to them, as well as the first sheet of the CCD correction form remain in the customs authority and are used for customs purposes;

- sheets with the designation "2", "3" of sets TD1 and TD2 or sheets with the designation "2/7", "3/8" of sets TD3 and TD4 and additions to them, as well as the second sheet of the CCD correction form are returned to the declarant;

- sheets marked "4", "5" of sets TD1 and TD2 or sheets marked "4/5" of sets TD3 and TD4 are returned to the declarant.

The main purpose of the CCD form used for customs declaration of goods is, firstly, to make it convenient for customs authorities to receive and verify (control) the information necessary for customs purposes; secondly, in the convenience of collecting, processing and subsequent analysis of data for maintaining customs statistics of foreign trade of the Russian Federation; thirdly, in the use of the electronic format of the CCD when switching to the electronic form of customs declaration of goods; finally, in the possibility of using the customs declaration as a single customs document when moving goods across the customs borders of the countries of the European Union.

For FEA participants, an alternative to CCD can be: 1) an application (for example, when declaring a customs regime for re-export, customs regimes for temporary import or temporary export); 2) a transport document (for example, in the case of transportation of goods under the international customs transit procedure); 3) a customs document (for example, an ATA carnet in case of temporary importation of goods).

The customs declaration is certified by the person who prepared it (by affixing the appropriate seal) and signed by the employee of this person.

In accordance with paragraph 1 of Art. 132 of the Labor Code, 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 acceptance of the customs declaration is formalized by assigning a registration number to the declaration. The registration number is indicated in the first line of column "A" of the TD1 or TDZ sets and is formed according to the following scheme:

where element 1 is the code of the customs authority or its structural subdivision that issued the acceptance of the CCD; element 2 - date of adoption of the CCD (day, month, last two digits of the year); element 3 - the serial number of the customs declaration, assigned according to the register of customs declarations by the customs authority or its structural unit that accepted the CCD (starts from one from each calendar year).

Simultaneously with the submission of the CCD to the customs authority, the documents necessary for customs purposes (with an attached inventory) and an electronic copy of the CCD are submitted. The main purpose of the documentation submitted simultaneously with the filing of the CCD is to confirm the information contained in the CCD in a short and (or) coded form. As a rule, a specific list of documents and information required for customs declaration is determined by the chosen customs regime.

The documents used for customs declaration can be divided into the following groups.

1. Organizational documents. These include constituent and registration documents (constituent agreements, charters, registration certificates, etc.), i.e. documents confirming information about the declarant (his representative). Here you can also note the certification documents, i.e. documents certifying the authority of the declarant's representative to submit a customs declaration (power of attorney, service agreement in case of declaring goods by a customs broker).

2. Contracts of international sale and purchase or other types of contracts concluded when making a foreign economic transaction, and in the case of making unilateral foreign economic transactions - other documents expressing the content of such transactions.

3. Commercial documents. This group includes documents confirming the completion of transactions related to the movement of goods across the customs border (invoices (invoices), shipping and packing lists, specifications, etc.).

4. Transport (shipping) documents (bill of lading, railway waybill, etc.). These documents, as a rule, reflect the features of the transportation of goods used by the customs authorities for the purpose of monitoring the correct calculation of the customs value of the goods, checking the route of its movement.

5. Customs documents. They are characterized by the fact that they are compiled exclusively for customs purposes.

6. Payment and authorization documents, such as licenses, certificates of conformity, certificates confirming the country of origin of goods, payment orders, customs receipt orders, bank guarantees to ensure the payment of customs duties, etc.

Passenger customs declaration and other forms of filing a declaration by individuals. Goods transported across the customs border by individuals are declared by submitting a passenger customs declaration to the customs authority. The form of the passenger customs declaration was approved by order of the State Customs Committee of Russia dated May 19, 2004 No. 590 "On Approval of the Instruction on the Procedure for Filling in the Passenger Customs Declaration". An individual declaring goods shall fill out a passenger customs declaration in two copies, indicating in the columns of the declaration the exact information about the goods transported across the customs border of the Russian Federation and other information necessary for customs purposes. Entries are made with a pen clearly and legibly in Russian or English.

When an individual moves a car across the customs border, a separate customs declaration form is submitted, approved by order of the Federal Customs Service of Russia dated November 1, 2006 No. 1087 "On approval of the customs declaration form for a car (vehicle) and the procedure for filling it out."

If an individual does not cross the customs border, but receives goods sent to his address and intended for the personal use of this person, then an application is used as a customs declaration. The procedure for filling out the application and its main details are approved by order of the State Customs Committee of Russia dated June 17, 2004 No. 687 "On approval of the application form of an individual and the procedure for filling out an application of an individual."

When goods are moved by individuals in quantities whose value and weight do not provide for the payment of customs payments, an oral form of customs declaration is allowed.

In places of customs clearance equipped for the use of the "green" channel by individuals, the declaration can be carried out in an implicit form, i.e. the choice of the "green" channel is considered as a statement about the absence of goods subject to written declaration.

The procedure for filing, receiving and verifying a customs declaration for individuals differs significantly from the similar procedure provided for participants in foreign economic activity. So, in accordance with paragraph 1 of Art. 286 of the Labor Code, 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. FEA participants have the right to submit a customs declaration to any customs authority (authorized to accept customs declarations), which may be located outside the place of crossing the customs and State borders of the Russian Federation (internal customs authority). The only exception to this rule is the possibility provided for by the Labor Code for the FCS of Russia to establish specific customs authorities in which certain types of goods must be declared:

a) if it is necessary to use specialized equipment and (or) special knowledge, for example, for the purpose of customs control of cultural property, weapons, military equipment and ammunition, radioactive and fissile materials;

b) goods transported by certain modes of transport (pipeline transport, power lines);

c) goods in respect of which frequent violations of the customs legislation of the Russian Federation have been recorded or prohibitions and restrictions have been established in accordance with the legislation on state regulation of foreign trade activities;

d) goods subject to special control (goods containing objects of intellectual property, according to the list established by the Government of the Russian Federation).

The deadline for filing a customs declaration is set for goods imported into the Russian Federation, and should not exceed 15 days from the moment the goods are presented at the place of their arrival in the customs territory of the Russian Federation or from the moment the internal customs transit is completed. It is allowed to extend the deadline for filing a customs declaration within the period of temporary storage of goods. The customs declaration for exported goods is submitted, as a rule, before their departure from the customs territory of the Russian Federation.

The customs declaration and the documents required for declaration are accepted by the customs authority on the day they are submitted. From the moment the customs declaration is accepted, the latter becomes a document evidencing facts of legal significance, i.e. the person submitting the customs declaration is responsible for the accuracy of the information specified in the customs declaration.

In paragraph 2 of Art. 132 of the Labor Code provides an exhaustive list of grounds for refusing to accept a customs declaration by the customs authority. The customs authority does not accept the customs declaration in the following cases.

1. The customs declaration has been submitted to a customs authority that is not authorized to accept it (in this case, the customs declaration is forwarded by the customs authority to the appropriate customs authority or returned to the declarant).

2. Customs declaration filed by the wrong person.

3. The customs declaration is not properly executed (the information necessary for declaring is not indicated, the declaration form is not followed, there are no signatures, seals of the organization).

4. There are no documents required for customs declaration (except for cases when a written permission of the customs authority has been received to postpone the submission of certain documents).

5. With regard to the declared goods, no actions have been taken that must be performed before or simultaneously with the filing of the customs declaration, for example, the fee for customs clearance of goods has not been paid (while on the basis of paragraph 1 of Article 357.6 of the Customs Code of the Customs be paid before the filing of the customs declaration or simultaneously with the filing of the customs declaration).

Verification of the declaration accepted by the customs authority and the necessary documents must be completed no later than three working days from the date of acceptance of the customs declaration, submission of documents and presentation of goods. Based on the results of checking the customs declaration, necessary documents and goods, one of the following decisions is made:

1) on the release of goods (release for free circulation - clause 2 of article 149, clause 1 of article 164, clause 2 of article 234 of the Labor Code or conditional release - article 151 of the Labor Code);

2) on the suspension of the release of goods (for example, in the event that the customs authority detects counterfeit goods - paragraph 3 of article 149, article 397 of the Labor Code);

3) on the prohibition of the release of goods (Article 13 of the Labor Code).

Along with the general procedure for customs declaration, participants in foreign trade activities can use the following options for customs declaration of goods.

1. Declaration of various goods contained in one consignment under one name (Article 128 of the Labor Code). In accordance with paragraph 1 of Art. 128 of the Customs Code, 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 TN VED, provided that this classification code corresponds to the highest customs duty rate. In this case, 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 value added tax rate, is subject to indication.

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 (clause 2 of article 325 of the Labor Code).

In addition, the comparability of the types of rates being compared should be taken into account. It is not possible to compare the rate determined as a percentage of the customs value of the goods (ad valorem rate) with the rate determined in monetary terms (euro) per unit of goods transported (specific rate). In turn, the comparison of specific rates should also take into account the comparability of units of measurement of goods (kilograms, liters, etc.). The requirements of the legislation of the Russian Federation on the state regulation of foreign trade activities in terms of the established restrictions must be observed for each type of product separately.

Article 128 of the Labor Code does not limit the declaration of goods by one name only to the import or export of goods.

2. Release of goods imported into the Russian Federation before filing a customs declaration (Article 150 of the Labor Code). The opportunity to release foreign goods imported into the Russian Federation before filing a customs declaration is provided in several cases:

1) when importing 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;

2) when declaring goods imported by a person who has received the right to apply special simplified procedures for customs clearance of goods.

The release of goods is allowed provided that the declarant submits: 1) documents containing information allowing the identification of goods, as well as confirming compliance with the restrictions established by the legislation of the Russian Federation on the state regulation of foreign trade activities; 2) documents confirming the payment of customs duties, taxes, or documents confirming the provision of such payment; 3) a written obligation to submit a customs declaration, as well as the necessary documents and information within the time period established by the customs authority.

The deadline for filing a customs declaration may not exceed 45 days from the date of release of the goods. In this case, the restrictions provided for by the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as the procedure for calculating customs duties and taxes (including customs duty rates, foreign exchange rates) in force on the day of release of goods, are applied.

3. Preliminary customs declaration of goods (Article 130 of the Labor Code). According to paragraph 1 of this article, preliminary customs declaration allows you to submit a customs declaration for foreign goods:

a) before their arrival in the customs territory of the Russian Federation;

b) until the completion of internal customs transit.

In both cases of filing a preliminary customs declaration, the goods must be presented to the customs authority that accepted the customs declaration within 15 days from the date of its acceptance. If this period is not observed, the customs declaration is considered not submitted (paragraph 4 of article 130 of the Labor Code).

In cases where the goods are cleared (declared) at the internal customs authority, the preliminary customs declaration must be submitted no more than 15 days before the expected completion of internal customs transit.

The advantages of preliminary customs declaration are, firstly, that a verified preliminary customs declaration can be used (taking into account the amounts of customs payments paid) as a single document when applying customs procedures for imported goods (clause 3 of article 130 of the Customs Code); secondly, that the goods are released after they are presented to the customs authority that accepted the customs declaration (paragraph 2 of article 152, paragraph 4 of article 130 of the Labor Code). In addition, the Customs Code does not classify preliminary declaration as a special simplified procedure for customs clearance of goods. Thus, any person interested and entitled to customs declaration has the right to file a preliminary customs declaration.

4. Incomplete customs declaration of goods (Article 135 of the Labor Code). Submission of an incomplete customs declaration is possible both for imported foreign goods and for exported Russian goods. According to paragraph 1 of Art. 135 of the Customs Code, incomplete customs declaration is allowed provided that the declarant declares (in an incomplete declaration) the following information:

1) necessary for the release of goods;

2) necessary for the calculation and payment of customs payments;

3) confirming compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

4) allowing to identify goods by the totality of their quantitative and qualitative characteristics.

When using an incomplete customs declaration, the requirements of the customs legislation, as well as the procedure for calculating customs payments, are applied, as when submitting a complete and duly completed customs declaration.

5. Periodic customs declaration of goods (Article 136 of the Labor Code). This method of customs declaration allows you to submit one customs declaration for all goods transported across the customs border by the same person within a certain period. Periodic customs declaration can be applied both to foreign goods imported into the customs territory of the Russian Federation, and to exported Russian and foreign goods.

Based on Annex 1 to Order No. 27 of the Ministry of Economic Development of Russia dated January 2005, 9 "On Approval of the Procedure for Establishing Special Simplified Customs Clearance Procedures for Individuals", foreign goods released over a certain period of time in several consignments may be declared in one periodic customs declaration if:

a) information about such goods may be declared in one customs declaration;

b) in relation to all declared goods belonging to the same classification code under the FEACN, when they were released, the same rates of customs duties, taxes and (or) the same requirements for compliance with the restrictions established by the legislation of the Russian Federation on the state regulation of foreign trade activities were applied.

During periodic customs declaring of goods, the following must be observed: 1) deadlines for temporary storage of goods; 2) terms of payment of customs payments.

6. Periodic temporary customs declaration of Russian goods (Article 138 of the Labor Code of the Russian Federation). This method of customs declaration is provided exclusively for the export of Russian goods (within a certain period of time), in cases where the declarant cannot provide accurate information for the purposes of customs clearance in accordance with the usual conduct of foreign trade.

Paragraph 2 of Art. 138 of the Labor Code provides for the submission of a complete and duly completed customs declaration for all Russian goods exported within a certain period of time. The deadline for filing a complete and duly completed customs declaration is declared by the declarant, but is finally set by the customs authority. At the same time, both the application and the establishment of specific deadlines for the submission of a complete declaration are possible only within the time limits provided for in the Labor Code, i.e. 90 days from the day following the day of the expiration of the time period for the export of the declared goods.

In turn, the time period for the export of Russian goods declared under the temporary customs declaration is set:

- within up to four months from the date of acceptance of the temporary customs declaration (with the possibility of extending this period for another four months);

- within one calendar month for Russian goods subject to export customs duties or subject to prohibitions and restrictions established by the legislation of the Russian Federation on the state regulation of foreign trade activities.

Electronic form of customs declaration. The prospect of improving the customs declaration procedure is the submission of data in electronic form (paragraph 1 of article 124 of the Labor Code). Declaration of goods in electronic form is carried out on the basis of paragraph 8 of Art. 63 and paragraph 1 of Art. 124 of the Customs Code, as well as in accordance with the order of the State Customs Committee of Russia dated March 30, 2004 No. 395 "On approval of the Instruction on the performance of customs operations when declaring goods in electronic form."

The electronic form of customs declaration is not applicable to goods subject to non-tariff regulation measures in the form of licensing and (or) quotas (except for those subject to labeling with excise stamps).

Electronic declaration is carried out: 1) by submitting in electronic form the information to be indicated in a written customs declaration on the forms of the CCD or in a customs declaration drawn up in the form of a written application; 2) by submitting electronic documents and their description, confirming the information declared in the customs declaration in accordance with the selected customs regime.

An electronic customs declaration is signed with an electronic digital signature (EDS).

It is possible to declare electronically by submitting a preliminary, incomplete, temporary and periodic electronic customs declaration.

The verification of the electronic declaration is carried out using the information system of the customs authority and must be completed within three hours of working hours from the moment of its acceptance.

A single submission of electronic documents (including before the filing of the first electronic declaration) is allowed, which are used later for declaring various consignments of goods. These documents are called electronic long-term documents and are subject to inclusion in the electronic archive.

The electronic archive is assigned an individual number sent to the declarant in the form of an authorized message. In the future, when declaring goods, electronic long-term documents placed in the electronic archive are not re-submitted to the customs authority.

An authorized official of the customs body shall make appropriate notes on the results of the verification of the electronic customs declaration (on release/conditional release, export permit, refusal to release, amending the electronic declaration, revocation of the electronic declaration, etc.). These marks are certified by affixing the digital signature of the customs authority.

An authorized message and an electronic declaration with release notes are sent to the person declaring the goods. Further customs clearance of goods is carried out in accordance with the generally established procedure using a customs declaration and paper documents. In the event of detection of signs of crimes or administrative offenses, the customs authority takes measures provided for by the legislation of the Russian Federation.

Persons authorized to submit a customs declaration. The subject of customs declaration, or the person entitled to file a customs declaration, may be either the declarant or a customs broker (declarant's representative). The declarant, as a rule, is the participant in foreign economic activity (recipient or sender of goods) or another person who has the authority to dispose of goods in the customs territory of the Russian Federation. Unlike individuals, only a Russian person who is a party to a foreign economic transaction can be a declarant - an organization or an individual entrepreneur. The exception is cases of movement of goods:

a) by a foreign carrier in the regime of international customs transit;

b) diplomatic missions and consular offices of foreign states;

c) in the regimes of temporary importation, re-export, transit, release for domestic consumption (for own needs) by representative offices of foreign organizations registered (accredited) in the territory of the Russian Federation;

d) in 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.

The customs broker has the same rights as the person who authorizes him to represent his interests in relations with the customs authorities. In addition, the customs broker is also entitled to act as a guarantor for the payment of customs duties by persons in whose interests the goods are declared.

Based on paragraph 1 of Art. 139 of the Customs Code, a customs broker (representative) may be a Russian legal entity (with the exception of state-owned enterprises) included in the Register of Customs Brokers. The procedure for including legal entities in the Register of Customs Brokers was approved by the Order of the State Customs Committee of Russia dated October 2, 2003 No. 10-98 "On Approval of the Rules for Maintaining the Register of Customs Brokers (Representatives)". In accordance with these Rules, in order to obtain a certificate of inclusion in the Register of customs brokers (representatives), a Russian legal entity applies to the federal service authorized in the field of customs affairs - the Federal Customs Service of Russia.

The decision to include a legal entity in the Register is issued by order of the Federal Customs Service of Russia, while the applicant is issued a certificate and a copy of it in the form of an electronic microprocessor card.

In accordance with paragraph 3 of Art. 139 of the Customs Code, the customs broker has the right to choose:

a) a complex of customs operations carried out in relation to certain types of goods in accordance with the TN VED (for example, customs clearance of precious metals and precious stones, medical equipment, medicines);

b) a complex of customs operations carried out in relation to goods transported across the customs border by certain modes of transport (sea transport, pipeline transport);

c) performance of certain customs operations (for example, only customs declaration of goods);

d) performance of customs operations in the region of activity of one or several customs authorities (for example, customs authorities of one regional customs administration or within several regional customs administrations).

When carrying out activities as a customs broker, a Russian legal entity bears:

- administrative liability for violations of customs rules, for example, on the fact of unreliable declaration of goods (Article 16.2 of the Code of Administrative Offenses);

- responsibility for payment of customs payments (clause 2 of article 144 and clause 1 of article 320 of the Labor Code);

- civil liability for compensation for the damage caused to the person in whose interests the customs broker performed customs operations (Article 140 of the Labor Code).

The certificate of inclusion in the Register of customs brokers (representatives) may be revoked by the customs authority in appropriate cases (Article 145 of the Labor Code). An application for inclusion in the Register of customs brokers (representatives) after the withdrawal of the certificate can be submitted in accordance with the norm of paragraph 5 of Art. 21 TC:

1) after the elimination of the reasons that served as the basis for its withdrawal (for example, after the employees of the customs broker receive new qualification certificates of customs clearance specialists or after the recruitment of new customs clearance specialists);

2) after the expiration of the period during which the person is considered to have been subjected to administrative punishment (one year from the date of execution of the decision to impose an administrative punishment), in case of revocation of the certificate due to repeated bringing to administrative responsibility.

Topic 4. CUSTOMS CONTROL

4.1. Basics of customs control

In accordance with one of the basic principles for the movement of goods and vehicles across the customs border of the Russian Federation, enshrined in paragraph 1 of Art. 14 of the Labor Code, 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. The requirements of this principle are mandatory and apply to all persons moving goods and vehicles. Related to this principle is such a function of the customs authorities as the implementation of customs control (subclause 1, article 403 of the Labor Code).

According to sub. 19 p. 1 art. 11 of the Customs Code, customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation. At the same time, such measures are understood as forms, methods and means of carrying out customs control. Forms of customs control are separate types of verification activities, enshrined in Art. 366 TC. Ways of conducting customs control are measures used by the customs authorities for the most effective implementation of the chosen form (forms) of customs control. Technical means of customs control should be considered as means of conducting customs control (clause 1 of article 388 of the Labor Code); sea ​​(river) and aircraft of customs authorities (clauses 2, 3 of article 388 of the Labor Code); information resources of the customs authorities (Articles 425, 387, paragraph 2 of Article 358 of the Labor Code), etc.

Customs control can be carried out exclusively by customs authorities in strict accordance with the requirements of the Customs Code. However, in addition to the customs authorities, there are other state regulatory authorities that exercise their functions in relation to goods transported across the customs border of the Russian Federation. In particular, in accordance with Part 2 of Art. 29 of the Law on the Regulation of Foreign Trade Activities, technical, pharmacological, sanitary, veterinary, phytosanitary and environmental requirements, as well as requirements for mandatory confirmation of conformity, apply to goods originating from a foreign state in the same way as they apply to similar goods of Russian origin.

The TC defines the competence of the customs authorities in the implementation of customs clearance and control of goods subject to other types of state control. According to paragraph 3 of Art. 77 of the Labor Code, the customs authorities ensure the coordination of the actions of other state bodies to monitor compliance with prohibitions and restrictions on imported goods and their simultaneous implementation. Samples and samples of goods under customs control are taken by employees of other state bodies with the written permission of the customs authority (clause 2 of article 383 of the Labor Code). Officials of the customs authorities have the right to be present when sampling and samples of goods are taken by employees of other state bodies (clause 6 of article 383 of the Labor Code). The customs authorities must be informed of the results of the study of samples and samples of goods taken by other state authorities (clause 9 of article 383 of the Labor Code). The final decision on the release of goods is made by the customs authority based on the results of the customs control. At the same time, an integral part of customs control is the verification of documents and information, including permits issued by other state bodies, based on the results of control actions.

Based on the goals and objectives of customs control, it is possible to designate its object and objects. The object of customs control is the activity subject to verification (control) by the customs authorities, namely: operations with conditionally released goods; 1) activities in the field of customs (Chapter 7 of the Labor Code); 8) actions preceding the implementation of operations for the movement of goods and (or) vehicles across the customs border; 9) transactions with goods and vehicles imported into the Russian Federation in violation of customs rules.

The subject of customs control will be what the verification activities of customs authorities are directly aimed at. So, for all forms of customs control, information is subject to verification. According to Art. 367 of the Customs Code, the subject of customs control is the information submitted to the customs authorities during the customs clearance of goods and vehicles. In accordance with paragraph 1 of Art. 376 of the Customs Code, when conducting a customs audit, the customs authorities verify the accuracy 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, and other information available to controlled entities.

In addition to information, goods and vehicles, both transported and transported across the customs border of the Russian Federation, are subject to verification. This kind of verification is provided for in Art. 370-374 TC.

Premises and territories (Article 375 of the Labor Code), documents (Article 367 of the Labor Code) can be considered as independent subjects of customs control. In particular, on the basis of paragraph 1 of Art. 363 of the Customs Code, 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 for customs control to the customs authorities, the submission of which is provided for in accordance with the Labor Code.

In accordance with Ch. 38 of the Labor Code, certain features of a number of goods transported across the customs border of the Russian Federation make it possible to single out additional items of customs control derived from goods: 1) objects of copyright and related rights; 2) trademarks and service marks; 3) appellations of origin of goods. In addition, as derivatives of documents, goods and vehicles, the means of customs identification can act as subjects of customs control (Articles 83, 390 of the Labor Code).

In accordance with paragraph 1 of Art. 360 of the Labor Code, the use and disposal of imported goods and vehicles under customs control are allowed in the manner and under the conditions determined by the Labor Code. When such goods are in the process of customs clearance, no one has the right to use and dispose of them before release (clause 1, article 15 of the Labor Code). After the release of goods (vehicles), they are used and disposed of in accordance with the declared customs regime (clause 2, article 15 of the Labor Code).

According to paragraph 1 of Art. 360 of the Labor Code, when imported into the customs territory of the Russian Federation, goods and vehicles are considered to be under customs control from the moment they cross the customs border and until the moment:

- release for free circulation;

- destruction;

- appeals to federal property;

- sales as unclaimed;

- sale as illegally imported into the customs territory of the Russian Federation;

- actual export from the customs territory of the Russian Federation.

Russian goods (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 that are directly aimed at the export of goods from the customs territory of the Russian Federation, and until crossing the customs border (actual export outside the customs territory of the Russian Federation). ).

Goods (vehicles) under customs control are always foreign goods, and in some cases, Russian goods declared for export (moved) outside the customs territory of the Russian Federation. In accordance with paragraph 1 of Art. 391 of the Labor Code upon detection by the customs authorities of goods illegally moved across the customs border (which entailed non-payment of 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), from persons who purchased goods in the customs territory Russian Federation in connection with the implementation of entrepreneurial activities, such goods are seized or the goods are subject to seizure and placement in temporary storage. The specified goods for the customs purposes are considered as being under the customs control.

In accordance with paragraph 2 of Art. 361 of the Labor Code, verification of the accuracy of information after the release of goods and (or) vehicles can be carried out by the customs authorities within one year from the day the goods lose their status under customs control. At the same time, the customs authorities have the right to apply such a form of customs control as, for example, a customs audit (Article 376 of the Labor Code).

In accordance with paragraph 3 of Art. 361 of the Labor Code, the customs authorities have the right to conduct customs control during the circulation of goods imported into the customs territory of the Russian Federation by checking the information confirming the release of such goods, 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 .

Carrying out customs control may be accompanied by a temporary restriction of ownership of goods in the form of their arrest or seizure. The Customs Code allows the customs authorities to apply these measures both after the goods have lost their status under customs control (released for free circulation), and in all other cases when:

1) goods imported into the Russian Federation in violation of customs rules are found;

2) there is a lack of information on the release of goods in commercial documents or the unreliability of such information, the absence of relevant commercial documents for goods in which such information should be indicated (clause 1 of article 377 of the Labor Code);

3) the 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 is granted (clause 1 of article 377 of the Labor Code).

The novelty of the Russian customs legislation is the transition from total control to its selectivity, based on a risk management system. In other words, the thoroughness of customs control is directly dependent on possible violations of customs rules by controlled persons.

At risk in accordance with paragraph 2 of Art. 358 of the Labor Code is understood as the probability of non-compliance with customs legislation. According to Art. 358 of the Labor Code, 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: a) of a sustainable nature; b) associated with evasion of customs duties and taxes in significant amounts; c) undermining the competitiveness of domestic producers; d) affecting other important interests of the state, the enforcement of which is entrusted to the customs authorities. At the same time, the resources of the customs authorities mean, in particular, the number of officials of the customs authorities and the level of their professional training, the availability of the necessary technical means for customs control, vehicles, the availability of customs infrastructure, information resources.

Risk management as a principle of customs control is borrowed from the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention 1973). In accordance with paragraph 2 of the Concept of the risk management system in the customs service of the Russian Federation, approved by order of the State Customs Committee of Russia dated September 26, 2003 No. 1069, risks are divided into two types:

1) identified (the identified risk is a fact, i.e. a known risk, when a violation of the legislation of the Russian Federation has already occurred and the customs authorities have information about this fact);

2) potential (a risk that has not manifested itself, but the conditions for its occurrence exist).

The decision to choose a specific form (forms) of customs control is motivated by the results of certain analytical work, which are covered by a special concept of the risk profile.

4.2. Forms of customs control

In accordance with Art. 366 of the Customs Code, 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.

Let us consider these forms of customs control in more detail.

Checking documents and information. According to the norm of paragraph 1 of Art. 367 of the Customs Code, the purposes of applying this form of customs control are:

a) establishing the authenticity of documents (validity period, availability and authenticity of the necessary details (seals, signatures, stamps);

b) verification of the accuracy of the information contained in the documents (data on the sender, recipient of the goods, declarant, information on the goods being moved, name, cost, quantity, country of origin, information on the payment of customs duties, etc.);

c) verification of the correctness of the paperwork (correctness of filling in the corresponding columns of the customs declaration, the absence of corrections).

When implementing this form of customs control, the customs authorities independently have the right to use information received from other sources, including the results of other forms of customs control, analysis of special customs statistics, processing information using software. The lists of documents and information to be verified depend on specific customs operations and procedures.

According to sub. "a" paragraph 5 of the Instruction on the actions of officials of customs authorities who carry out customs clearance and customs control when declaring and releasing goods, checking documents and information is designated as documentary control.

Oral poll. As a form of customs control, oral questioning is also carried out during the customs clearance of goods and vehicles moving across the customs border. In comparison with the previous form of control, the possibility of conducting an oral survey is limited to the production of customs clearance, due to the movement of goods (vehicles) across the border.

Individuals are subject to the survey, as well as persons who are representatives of organizations that have authority in relation to goods (vehicles) being cleared, for example, a customs clearance specialist, in the case of customs declaration of goods by a customs broker.

This form of customs control is applied without a written confirmation of the information received.

Get an explanation. Unlike oral questioning, the possibility of obtaining explanations is not limited by the institution of customs clearance and is allowed wherever the Customs Code provides for customs control, including after the release of goods for free circulation.

The customs authorities have the right to receive explanations from any persons who are related to the movement of goods and vehicles across the customs border (declarants, carriers, forwarders, etc.), and also have relevant information about the circumstances that are important for customs control.

Obtaining explanations is made in writing. The form of the explanation was approved by the order of the State Customs Committee of Russia dated November 24, 2003 No. 1323 "On Approval of the Document Form".

Customs supervision. This form of customs control is a public and purposeful visual observation by customs officials of the transportation of goods and vehicles under customs control, the performance of cargo and other operations with them.

Customs supervision can be: a) systematic (for example, on the territory of a temporary storage warehouse) or one-time (when loading goods that are cleared outside the location of customs authorities); b) direct or indirect (in the case of the use of special technical means of customs control).

Customs supervision may be carried out: 1) in the process of customs clearance of goods and vehicles; 2) in relation to goods and vehicles conditionally released in the customs territory of the Russian Federation (for example, stored in a customs warehouse or imported for processing purposes).

Customs inspection of goods and vehicles. This form of customs control is also a visual study, which is carried out by officials of the customs authorities, but in this case, it is not the activity (as is the case with customs control), but specific items that are examined. Items of inspection may be goods, luggage of individuals, vehicles, cargo containers, means of customs identification.

Customs inspection of goods and vehicles is carried out in the presence of the declarant, other persons with authority in relation to the items being inspected. Exceptions are cases of applying this form of customs control when goods and vehicles are in the customs control zone (if the interested persons have not expressed a desire to be present during the customs inspection).

According to the results of the customs inspection of goods and vehicles, customs officials may draw up an act. The obligation to write down the results of the customs inspection of goods and vehicles depends on one of two factors: 1) further use by the customs authorities of the results of the inspection, for example, as evidence (Article 392 of the Labor Code); 2) the requirements of a person with authority in relation to the goods and (or) vehicles being inspected (as an alternative to the act, it is possible to mark the inspection in the transport document).

The form of the act of customs inspection of goods and vehicles was approved by order of the State Customs Committee of Russia dated October 20, 2003 No. 1166 "On the forms of acts of customs inspection (inspection) of goods and vehicles".

Customs inspection of goods and vehicles can be used as an independent or as a derivative form of customs control when conducting a special customs audit (clause 4 of article 376 of the Labor Code).

Customs inspection of goods and vehicles. This form of control is a visual examination of goods and vehicles associated with 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.

As a rule, customs inspection is carried out after the acceptance of the customs declaration for goods (when the latter acquires the status of a document of legal significance - clause 3 of article 132 of the Labor Code). Exceptions are the following cases: a) conducting a customs inspection prior to filing a customs declaration for the purpose of identifying goods imported into the customs territory of the Russian Federation; b) conducting a customs inspection in order to verify information about violation of the customs legislation of the Russian Federation; c) carrying out customs control on the basis of random checks.

Carrying out customs inspection in the absence of the declarant, other persons having authority in relation to goods and (or) vehicles, and their representatives is possible with the participation of attesting witnesses and only in the following cases:

1) non-appearance of the said persons after the expiration of the period for filing a customs declaration;

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 providing for the export of goods (vehicles).

Based on the results of the customs inspection of goods and vehicles, an act is drawn up (in two copies). The form of the act of customs inspection of goods and vehicles was approved by order of the State Customs Committee of Russia dated October 20, 2003 No. 1166 "On the forms of acts of customs inspection (inspection) of goods and vehicles".

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 with 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 (clause 4 of article 372 of the Labor Code).

Customs inspection of goods and vehicles can be used as an independent form of customs control, and as a derivative form of control, for example, when conducting a special customs audit (clause 4 of article 376 of the Labor Code).

The terms for conducting a customs inspection and customs examination of goods and vehicles outside the customs control zone should not exceed two hours (clause 2 of article 410 of the Labor Code).

Personal inspection. This is an exclusive form of customs control applied to individuals. The use of personal search is possible if there are grounds to believe that an individual hides with him and voluntarily does not give out goods: a) prohibited for import into the customs territory of the Russian Federation and export outside it; b) moved in violation of the order established by the Labor Code. At the same time, an individual must cross the State Border of the Russian Federation and be in the customs control zone (place of customs clearance) or the transit zone of an airport open to international traffic. Places for customs clearance can be not only in international sea and air ports, automobile checkpoints across the State Border of the Russian Federation, but also on vehicles.

The head of the customs authority or the person replacing him has the competence to make a decision on the need for a personal search. Such a decision is made 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 familiarize the person being searched with the decision to conduct a personal search, to declare to the person being searched his rights and obligations, and to offer to voluntarily hand over hidden items.

The President of the Russian Federation, deputies of the Federal Assembly of the Russian Federation, judges of the Constitutional Court of the Russian Federation, judges of the Russian Federation, prosecutors and investigators of the prosecution authorities, employees of the federal security service and a number of other subjects cannot be subjected to personal search.

The duties of the searched person include the fulfillment of the requirements and orders of the official of the customs body conducting the personal search. In this case, the inspected person has the right:

1) get acquainted with the decision to conduct a personal search;

2) familiarize yourself with your rights and obligations;

3) voluntarily hand over concealed items;

4) give explanations, make petitions;

5) use a language understandable to him or the services of an interpreter;

6) get acquainted with the content of the act of personal search and make comments on it, as well as receive a second copy of this act;

7) appeal against the actions of officials of the customs authority.

A personal search must be carried out with the participation of attesting witnesses. The main duties of witnesses are to be present during a personal search and to certify with their signatures all the information reflected in the act of personal search about the facts, content and results of the actions carried out in their presence.

A personal search can be carried out only in a separate isolated room that meets sanitary and hygienic requirements. Access to this premises by other individuals and the possibility of observing the conduct of a personal search on their part should be excluded.

An act is drawn up on the conduct of a personal search (in two copies). The form of the act on conducting a personal search was approved by order of the State Customs Committee of Russia dated October 20, 2003 No. 1165 "On approval of the form of an act on conducting a personal search."

Checking the labeling of goods with special marks, the presence of identification marks on them. This form of customs control is applied to goods that are not under customs control. So, in accordance with paragraph 3 of Art. 361 of the Labor Code in the cases and in the manner provided for by the Labor 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: a) by checking information confirming the release of such goods by customs authorities in accordance with the requirements and conditions established by the TC; b) 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. Thus, the purpose of checking the labeling of goods with special marks, the presence of identification marks on them or other ways of designating goods is to confirm the legality of their import into the customs territory of the Russian Federation.

In accordance with Part 2 of Art. 29 of the Law on the Basics of Regulation of Foreign Trade Activity, the requirements for mandatory confirmation of conformity apply to goods originating in a foreign state in the same way as they apply to similar goods of Russian origin. Based on Art. 27 of the Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation", products whose compliance with the requirements of technical regulations is confirmed in the manner prescribed by this Law are marked with a market circulation mark. The image of the sign of circulation on the market is established by the Government of the Russian Federation.

The facts of the absence of the required brands, identification marks and other ways of designating goods discovered by the customs authorities in the course of applying the form of control under consideration are considered as confirmation of the fact that goods were imported into the Russian Federation without customs clearance. The refutation of the facts revealed by the customs authorities rests with the person in whom such goods were found (paragraph 2 of article 374 of the Labor Code).

Inspection of premises and territories. The purpose of the inspection of premises and territories in accordance with paragraphs 1, 2 of Art. 375 TC are:

1) checking the availability of goods and vehicles under customs control (at the checkpoint across the State Border of the Russian Federation, in customs control zones established along the customs border, conditionally released, stored in temporary storage warehouses, customs warehouses, stored and (or) exposed for sale in duty-free shops held by persons in accordance with the terms of customs procedures or other customs regimes);

2) verification of information about the presence in the premises or on the territories of persons engaged in wholesale or retail trade in imported goods, goods and vehicles imported into the customs territory of the Russian Federation in violation of the procedure provided for by this Code.

The reasons for applying this form of customs control may be:

a) availability of information about the loss of goods and (or) vehicles, their alienation or their disposal in any other way or their use in violation of the requirements and conditions established by the Labor Code;

b) availability of information about the presence in the premises or on the territories of goods imported into the Russian Federation in violation of customs rules;

c) spot check.

The basis for the inspection of premises and territories is an order issued by the head of the customs authority or a person replacing him.

If an inspection is carried out within the framework of a special customs audit and the head of the customs authority in the decision on the appointment of a special customs audit on the right to conduct the inspection, the decision to conduct the inspection shall be made by the person conducting the audit. There is no separate order in this case.

The results of the inspection of premises and territories are documented in an act, which is drawn up in two copies. The form of the order to conduct an inspection of premises and territories, as well as the form of the act of inspection of premises and territories, were approved by order of the State Customs Committee of Russia dated September 16, 2003 No. 1023 "On approval of the forms of documents used when conducting a customs audit and inspection of premises and territories, and instructions for their filling".

The list of positions of officials of the customs authorities with access to the premises and on the territory for inspection is approved by order of the State Customs Committee of Russia dated January 19, 2004 No. 48 "On approval of the list of positions of officials of the customs authorities of the Russian Federation with access to the premises and on the territory for conducting an inspection."

The inspection deadline is one day. Inspection of residential premises is not allowed.

Customs audit. According to the norm of paragraph 1 of Art. 376 of the Customs Code, a customs audit is understood as a check of: a) the fact of the release of goods (customs clearance); b) 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 available to the persons being checked.

For the purposes of conducting a customs audit, the customs authorities have the right to 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.

Customs audit can be carried out in general and special forms. According to the norm of paragraph 2 of Art. 376 of the Labor Code, general and special customs audits are allowed only for legal entities and individual entrepreneurs.

The results of the general and special customs audit are documented in an act (two copies). The form of the act of conducting a customs audit was approved by order of the State Customs Committee of Russia dated September 16, 2003 No. 1023 "On approval of the forms of documents used in the conduct of a customs audit and inspection of premises and territories, and instructions for filling them out."

The general customs audit is carried out by subdivisions of the customs inspection of the customs authorities of the Russian Federation. Carrying out a special customs audit provides for the formation of an audit commission from among both the officials of the customs inspection unit and the unit that carries out proceedings on cases of administrative offenses, and if necessary, the audit commission includes officials from other units of the customs authority.

A general customs audit is carried out for declarants, as well as other persons with authority in relation to goods, but not acting as declarants, when moving goods (Article 16 of the Labor Code). A general customs audit is carried out by decision of the head of the customs authority (a person replacing him), a copy of which is handed over to the person being audited. The requirements for conducting a general customs audit are: 1) compliance with the deadlines for conducting a general audit (no more than three working days); 2) non-obstruction of the production or commercial activities of the inspected person; 3) a one-time conduct of a general customs audit in respect of the same goods; 4) registration of the act of conducting a general customs audit on the day following the day of completion of the general customs audit.

A special customs audit is a more stringent version of a customs audit that has similar features to law enforcement measures, since it allows the seizure or seizure of goods. The Customs Code provides for three categories of persons who can be subject to a special customs audit.

1. Declarants, as well as other persons who have authority in relation to goods, but do not act as declarants when moving goods (Article 16 of the Labor Code). Reasons for conducting a special customs audit for such persons may be data discovered during a general customs audit or other forms of customs control, which may indicate: a) the inaccuracy of the information provided during customs clearance; b) on the use and disposal of goods in violation of established requirements and restrictions (for example, leasing goods temporarily imported into the Russian Federation by a representative office of a foreign company to support its activities).

2. Persons carrying out activities in the field of customs (customs brokers, customs carriers, owners of customs warehouses and temporary storage warehouses). The reason for conducting a special customs audit here may be the discovery of data indicating: a) violations of accounting for goods transported across the customs border and reporting on them; b) on non-compliance with other requirements and conditions for the implementation of the relevant type of activity in the field of customs.

As for accounting for goods moved across the customs border and reporting on them, in accordance with Art. 364 of the Labor Code, customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers, at the request of the customs authorities, are required to submit to the customs authorities reports on stored, transported, sold goods in the forms determined by the federal ministry authorized in the field of customs affairs.

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 (clause 4 of article 144 of the Customs Code). The customs carrier is obliged to keep records of the transported goods under customs control and submit reports to the customs authorities on the transportation of such goods (subparagraph 2 of article 97 of the Labor Code). The owner of a temporary storage warehouse is obliged to keep records of stored goods under customs control and submit reports to the customs authorities on the storage of such goods (subclause 2, clause 1, article 112 of the Labor Code). The owner of a customs warehouse is obliged to keep records of the stored goods and submit reports to the customs authorities on the storage of such goods (subclause 2, clause 1, article 230 of the Labor Code).

3. Persons engaged in wholesale or retail trade in goods imported into the Russian Federation. The reason for conducting a special customs audit for persons who have not previously participated in the process of moving the goods being checked may be the discovery of data that may indicate that the goods were imported into the customs territory of the Russian Federation in violation of the requirements and conditions established by the Customs Code, which led to one of the following consequences: a) violation of the procedure for payment of customs duties and taxes; b) non-compliance with prohibitions and restrictions established in accordance with the legislation on state regulation of foreign trade activities.

A special customs audit must be carried out within a period not exceeding two months (from the date of the decision to conduct a special audit). It is allowed to extend the deadline, but not more than one month and only by decision of the higher customs authority. Repeated conduct of a special customs audit by the same person in respect of the same goods is not allowed.

When conducting a special customs audit, the customs authorities may also restrict the property rights to the goods being inspected by seizing them. According to paragraph 1 of Art. 377 of the Labor Code, the arrest of goods is possible if one of the following grounds exists:

1) detection of goods without the presence of special marks, identification marks or other means of designation or goods with counterfeit marks or signs;

2) the absence in the commercial documents of the person being inspected of information 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.

Upon arrest, the goods remain with the owner or the person having authority over the goods. However, if there is reason to believe that the arrest cannot ensure sufficient safety of the goods or the goods are prohibited for import into the Russian Federation or circulation on the territory of the Russian Federation, the customs authority seizes them. As a rule, seized goods are placed in a temporary storage warehouse.

A protocol is drawn up on the seizure or arrest of goods with the delivery of a copy of it to the person in whom the goods were found (his representative).

4.3. Ways and means of customs control

In accordance with the Labor Code, the methods of conducting customs control include everything that is not a form of customs control, but at the same time is intended to facilitate their implementation. Thus, as methods of applying certain forms of customs control or conducting customs control in general, the following should be considered:

1) creation of customs control zones (Article 362 of the Labor Code);

2) requesting the necessary documents and information (Article 363 of the Labor Code);

3) identification of goods, vehicles, documents (Art. 83, 390 of the Labor Code);

4) involvement of specialists and experts (Articles 378, 384, 385 of the Labor Code), taking samples and samples of goods (Article 383 of the Labor Code);

5) creation and use of information resources (Articles 387, 425 of the Labor Code);

6) the use of technical and other means of customs control (clause 4 of article 294, article 370, 388 of the Labor Code);

7) seizure of goods or seizure of goods (Article 377, paragraph 1 of Article 391 of the Labor Code).

Let us consider the selected ways of conducting customs control in more detail.

Creation of customs control zones. According to the norm of paragraph 1 of Art. 362 of the Customs Code, customs control zones are created for the purposes of customs control in the form of customs inspection and customs inspection of goods and vehicles, their storage and movement under customs supervision. Customs control zones can be created:

- along the customs border of the Russian Federation;

- in the places of production of customs clearance;

- in places of reloading of goods, their inspection and examination;

- in places of temporary storage;

- in places of parking of vehicles transporting goods under customs control;

- in other places determined by the Labor Code.

Customs control zones can be of two types: permanent and temporary. Permanent customs control zones are created in cases where goods subject to customs control are regularly located in them (places of arrival of goods and vehicles on the customs territory - paragraphs 1-2 of article 78 of the Labor Code, temporary storage warehouses, customs warehouses, duty-free shop premises). Temporary zones of customs control may be created on the basis of a written decision of the head of the customs body (a person replacing him): a) when customs clearance is carried out outside the places established for this (for the period of customs operations); b) if it is necessary to carry out inspection or inspection of goods and vehicles found by customs authorities outside the permanent zones of customs control.

The activities of the customs authorities within the customs control zones along the customs border should not interfere with the fulfillment of the tasks assigned by the legislation of the Russian Federation on the State Border of the Russian Federation to the border authorities and border troops of the Federal Security Service of the Russian Federation, within the border territory of the Russian Federation.

The limits of the permanent customs control zone are indicated by rectangular signs with the inscription on a green background in Russian and English "Customs control zone" and "Customs control zone". The limits of the temporary zone of customs control may be marked with fencing tape, signboards, scoreboards or other informational signs.

The customs control zone (both permanent and temporary) is a clearly defined area intended for the location of goods and vehicles subject to customs control. Accordingly, the implementation of production and other commercial activities, the movement of goods, vehicles, persons across the borders of customs control zones and within them are allowed with the permission of the customs authorities and under their supervision. In case of non-compliance by persons with the requirements established by the customs legislation, administrative liability may arise in accordance with Art. 16.5 of the Code of Administrative Offenses "Violation of the regime of the customs control zone".

Requesting necessary documents and information. As a way of conducting customs control, the request for the necessary documents and information is applicable to those forms of control that initially involve working with certain documents and information (information). Such forms of control include verification of documents and information, customs audit.

In accordance with paragraph 3 of Art. 367 of the Customs Code, 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.

In accordance with paragraph 4 of Art. 363 of the Customs Code, 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 other person related to operations with goods.

Moreover, on the basis of paragraphs 3, 5 of Art. 362 of the Customs Code for customs control, the customs authorities have the right to:

1) to receive from banks and other credit organizations information about operations of persons specified in Art. 16 of the Labor Code, as well as certificates on the operations of customs brokers, owners of temporary storage warehouses, owners of customs warehouses and customs carriers;

2) from the bodies carrying out the registration of legal entities, and other bodies, the information they need to carry out customs control.

Identification of goods, vehicles, documents. The use of identification for the purposes of customs control is seen in many customs and legal institutions. Identification is used when registering internal customs transit, applying customs processing regimes. Identification is the basis for conducting customs control in respect of goods containing objects of intellectual property (Chapter 38 of the Labor Code). In some cases, identification can be considered not only as a way to conduct customs control, but also as the purpose of its implementation.

Customs identification can be applied not only at the initiative of the customs authority, but also at the initiative of the person moving the goods. Based on paragraph 4 of Art. 390 of the Labor Code, at the request of the declarant, the customs authorities identify Russian goods declared for export from the customs territory of the Russian Federation at the place of their declaration.

Customs identification, as a rule, consists of two stages. The first stage consists in giving individual features to objects or reflecting existing features on certain media (by applying seals, seals, applying digital, alphabetic and other markings, identification marks, etc. - clause 1 of article 390 of the Labor Code). At the second stage, the identity of objects is established according to previously specified or reflected individual characteristics.

Customs identification facilitates such forms of customs control as:

- customs inspection of goods and vehicles;

- customs inspection of goods and vehicles;

- verification of documents and information;

- Inspection of territories and premises.

Involvement of specialists and experts. Sampling or samples of goods for examination during customs control is carried out in order to: a) identify facts of unreliable declaration of goods; b) ensuring the correctness of the calculation and collection of customs payments; c) determination of belonging to goods subject to prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities. In order to conduct an examination of samples or specimens of goods, an official of the customs authority shall issue a decision on the appointment of an examination.

The examination is carried out by experts of customs laboratories (forensic departments of the Federal Customs Service of Russia), as well as other relevant organizations or other experts.

When taking samples or samples of goods, an official of the customs authority draws up an act of taking samples or samples in two copies in the prescribed form. If necessary, sampling or sampling is carried out with the participation of an expert or specialist. Involvement of a person as a specialist is carried out on a contractual basis.

When a sample is taken by the customs authorities, it is divided into three equal parts: analytical, control and arbitration. Each of the specified parts: 1) is marked (numbered) in accordance with the act of taking samples or samples in the prescribed form; 2) provide a preservation label in the prescribed form.

When samples or samples of goods are sent by the customs authority for examination, they are packed in one container and sealed. Accompanying documents are placed in a separate package and sealed.

If the selected samples or samples of goods are sent by the customs authority for examination to the customs laboratory (expert-forensic division of the Federal Customs Service of Russia), then its head:

1) receives the received materials and documents on the appointment of an examination and checks their compliance with the requirements of Art. 378 TK;

2) entrust the performance of the expert examination to a specific expert (experts) in writing;

3) provides the conditions necessary for the examination (availability of equipment, instruments, materials and information support);

4) ensures compliance with the rules of safety and industrial sanitation;

5) petitions for an extension of the period appointed by the decision of an official of the customs authority within the time limits established by paragraph 4 of Art. 378 TK;

6) certify the expert's opinion with a seal;

7) forward, together with the expert opinion, all the materials to the customs authority that appointed the expert examination.

When conducting research, the expert must take measures to preserve the samples submitted for examination, preventing their deterioration and damage, unless this is caused by the nature of the research. Based on the conducted research, the expert, in accordance with his special knowledge, gives an opinion on his own behalf.

Upon completion of the study, samples or samples of goods are returned to their owner, except in cases where 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.

Creation and application of information resources. According to paragraph 1 of Art. 425 of the Customs Code, the information resources of the customs authorities are: 1) documents and information submitted by persons when performing customs operations in accordance with the Customs Code; 2) other documents and information available to the customs authorities in accordance with the Labor Code and other federal laws.

Based on Art. 387 of the Labor Code, the customs authorities have the right to collect information on persons engaged in activities related to the movement of goods and vehicles across the customs border, on persons engaged in activities in the field of customs affairs.

In order to carry out customs control and collect customs payments, customs authorities have the right to accumulate information, including information on:

1) about the founders of the organization;

2) on state registration of a legal entity or as an individual entrepreneur;

3) on the composition of the property used for entrepreneurial activities;

4) on open bank accounts;

5) on activities in the field of foreign economic activity;

6) on the location of the organization;

7) on registration with the tax authority as a taxpayer and on the identification number of the taxpayer;

8) on the solvency of persons included in the registers of persons carrying out activities in the field of customs affairs;

9) 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.

In accordance with clause 6.1 sect. 6 The concept of the risk management system in the customs service of the Russian Federation, the formation of information resources of the customs authorities is considered as an integral element of the risk management system. Information resources of the customs authorities are used as the main information for identifying and identifying potential risks. Thus, the information resources of the customs authorities contribute both to the choice of the necessary form of customs control, and the direct application of a specific (chosen) form of control.

Information resources of customs authorities are federal property.

Application of technical and other means of customs control. Based on paragraph 1 of Art. 388 of the Labor Code, technical means can be used by customs authorities in order to reduce the time of customs control, increase its optimization and efficiency. Technical means can also be used when carrying out such forms of customs control as:

- Inspection of premises and territories;

- customs inspection (examination) of goods and vehicles;

- Personal inspection;

- verification of documents and information;

- customs audit;

- checking the labeling of goods with special marks, the presence of identification marks on them;

- oral questioning.

The list and procedure for the use of technical means are determined by the Federal Customs Service of Russia.

The technical means of conducting customs control include inspection X-ray television equipment, fluoroscopic inspection equipment, inspection and inspection complexes, search tools, means of applying and reading special marks, inspection tools, technical means of surface probing, technical means of identification, chemical means of identification, technical means of customs control of fissile and radioactive materials, as well as a number of other technical means. All technical means used by the customs authorities must be safe for human life and health (paragraph 1 of article 388 of the Labor Code).

Separately from technical means, the following controls are allocated in the TC:

1) sea (river) and aircraft;

2) the use of physical force, special means and weapons by customs officials;

3) search and guard dogs.

Seizure of goods or seizure of goods. These provisional measures, applied before the initiation of a criminal case or an administrative offense case, appeared in the customs legislation of the Russian Federation for the first time. The application of the arrest (seizure) of goods in the process of customs control is mentioned in several articles of the Customs Code:

- art. 377 "Seizure of goods or seizure of goods during a special customs audit";

- Art. 391 "Additional powers of the customs authorities upon detection of goods illegally imported into the customs territory of the Russian Federation".

Distinctive features of the arrest (confiscation) of goods in accordance with Art. 377 and 391 of the Customs Code are: 1) the applicable forms of customs control; 2) persons in respect of which these forms of customs control are applied.

Arrest (withdrawal) in the process of a special customs audit is carried out for the purpose of ensuring the safety of goods until the completion of a special customs audit, the results of which should establish the presence or absence of a violation of customs legislation. The fact of using and (or) disposing 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 has been granted is not yet a fact of violation of customs legislation. This should be followed by an inspection by the customs authority of the performance of customs operations to release the goods for free circulation. And only on the basis of the results of such a check can one assert that the use of goods on the territory of the Russian Federation is illegal.

Seizure of goods or their seizure in accordance with Art. 391 of the Labor Code is carried out on the basis of the discovered facts of illegal movement of goods, and accordingly, no further checks by the customs authority are carried out.

An alternative to arrest (confiscation) can be the actual payment of the customs payment and the customs clearance of goods (paragraph 2 of article 391 of the Labor Code).

The purpose of the arrest (confiscation) of the goods in accordance with Art. 391 of the Labor Code is to ensure its safety until a court decision is made to turn the goods into federal property or sell them for a fee for the purpose of collecting customs payments (clause 5 of article 391 of the Labor Code).

4.4. Control of goods containing objects of intellectual property

The control of goods containing objects of intellectual property (Articles 393-400 of the Labor Code) has several goals.

1. Ensuring the receipt of amounts from the collection of customs duties and taxes to the state budget (the cost of rights to use objects of intellectual property is taken into account when determining the customs value of goods).

2. Prevention of: a) suspension of the processes of creation of objects of intellectual property on the territory of the Russian Federation and their involvement in economic circulation; b) undermining the legal goods industry; c) creating a threat to consumer safety; undermining the authority of the state and, as a result, reducing the investment attractiveness of the country.

3. Protecting the interests of right holders.

As practice shows, violations of the rights to use intellectual property in the customs area can be associated with:

1) with a physical fake (i.e., instead of one product declared on the package, another product is offered);

2) unauthorized manufacture and import/export of products;

3) unauthorized trade in goods (without obtaining the rights of the manufacturer for this - the so-called "parallel import").

To protect public interests (interests of the state) when moving goods containing objects of intellectual property across the customs border, the customs authorities are empowered to bring to administrative responsibility, in particular, on the facts of: a) false declaration (part 2 of article 16.2 of the Code of Administrative Offenses); b) violation of copyright and related rights, invention and patent rights (part 1 of article 7.12 of the Code of Administrative Offenses); c) illegal use of a trademark (Article 14.10 of the Code of Administrative Offenses).

The procedure for the protection of intellectual property rights by customs authorities is established by Ch. 38 of the Labor Code and Order of the State Customs Committee of Russia dated November 27, 2003 No. 1199 "On Approval of the Regulations on the Protection of Intellectual Property Rights by Customs Authorities".

The adoption of a positive decision on the protection of an intellectual property object by the customs authorities is accompanied by the entry of this object (within three days) into the customs register of intellectual property objects (hereinafter referred to as the Register). There is no fee for inclusion in the Register.

Information on intellectual property objects entered in the Register and information necessary to take measures related to the suspension of the release of goods, as well as information on the exclusion of the intellectual property object from the Register or changes in the information necessary to take measures related to the suspension of the release of goods, is sent FCS of Russia to the customs authorities.

The Federal Customs Service of Russia publishes the list of intellectual property items included in the Register in its official publications.

Goods containing objects of intellectual property entered in the Register are declared separately from other goods by filing, at the request of the declarant, either a separate customs cargo declaration (CCD) or a separate additional sheet to the main CCD.

If, when checking the CCD and attached documents and (or) conducting customs inspection, an official of the customs authority reveals goods that have signs of counterfeit goods, the release of such goods is suspended for ten working days. Goods in respect of which a decision has been made to suspend the release acquire or continue to maintain the status of being in temporary storage. The release of other goods, if they are declared in one customs declaration, is carried out in accordance with the customs legislation of the Russian Federation, regardless of the decision to suspend the release of goods with counterfeit features. Notifications on the suspension of the release of goods shall be delivered to the declarant and the right holder (his representative) no later than the next day after the day the decision was made to suspend the release of goods.

If before the expiration of the suspension period for the release of goods, the customs authority does not receive (make) a decision to seize the goods or seize the goods, or if a decision is not received to confiscate them, the decision to suspend the release of goods shall be canceled on the day following the day of the expiration of the period for suspension of the release. 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:

a) the right holder (his representative) applied to the customs authority with a request to cancel the decision to suspend the release of goods;

b) the object of intellectual property is excluded from the Register.

If, after seizure or arrest, the goods are not confiscated or destroyed in accordance with criminal, civil or administrative law, the circulation of such goods on the territory of the Russian Federation is allowed after their release (completion of customs clearance) by the customs authorities.

As the practice of customs inspections shows, luxury goods, designer goods, popular brands are more often subject to counterfeiting and piracy.

4.5. Currency control in the field of customs

Currency control in the field of customs is the activity of entities specially authorized by the state in the field of formation, distribution and use of the country's currency funds, aimed at ensuring compliance with currency legislation in the implementation of currency transactions. The main subjects of currency control in the field of customs are the customs authorities and banks authorized to carry out such activities by the state.

The system of currency control in the customs area includes:

1) currency control over the export of goods;

2) currency control over the validity of payments in foreign currency for imported goods;

3) currency control over other foreign economic transactions.

Currency control involves control over the movement across the customs border of the Russian Federation of such a variety of goods as currency and currency values, by all participants in customs legal relations. The currency control mechanism for the export of goods involves the active interaction of three categories of subjects: 1) a legal entity - exporter; 2) an authorized bank; 3) customs authority.

The purpose of currency control in the export of goods is to prevent the concealment of proceeds - funds in foreign currency or in the currency of the Russian Federation transferred or to be transferred in favor of the exporter by the non-resident importer as payment for goods exported under the contract. Thus, an obligatory requirement of currency control is the crediting of foreign exchange earnings from the export of goods by a subject of foreign economic activity to its ruble and (or) foreign currency account in an authorized bank.

The main document of currency control is the passport of the export (import) transaction. The information contained in it must fully comply with the terms of the foreign trade contract. For each foreign trade contract, one transaction passport is issued, which contains the details of the authorized bank, exporter, foreign counterparty, and the terms of the contract. The transaction passport is signed by the person having the right of first signature on the exporter's bank account and sealed. On behalf of the bank, the transaction passport is signed by one of its responsible persons with the necessary powers. One copy of the transaction passport is kept by the exporter, the other remains in the authorized bank and serves as the basis for opening a currency control dossier, which is a set of documents required for currency control. The dossier forms the bank.

The term for receipt of foreign exchange earnings from the export of goods is 90 days from the date of their actual export. The customs authority confirms the date of the actual export of goods abroad. If the term for receipt of foreign exchange earnings, established in a foreign trade contract, exceeds 90 days, the exporter must obtain an appropriate permit. Foreign exchange earnings in full must be credited to the foreign exchange account of the exporting enterprise. After that, within seven calendar days, up to 30% of foreign currency is subject to mandatory sale on the domestic market. The remaining part is transferred to the current foreign currency account, and the resulting ruble mass - to the company's current account.

Currency control in the implementation of import operations is generally carried out, as well as export currency control. The model of the activity of the importing enterprise as a whole looks like this: the conclusion of an import foreign trade contract? transfer of funds on account of payment? importation of goods into the country. The purpose of currency control in the application of the release regime for domestic consumption is to erect barriers to the flight of capital abroad, which negatively affects the monetary system of Russia. The importer's bank makes payments under the contract only after it signs the import transaction passport. The authorized bank may refuse such signing if:

1) the data contained in the contract do not correspond to the information specified in the import transaction passport;

2) the currency transactions specified in the contract contradict the legislation of the Russian Federation;

3) the transaction passport is executed in violation of the conditions established by the current legislation;

4) the importer has not presented the entire package of necessary documents;

5) there are no conditions in the contract providing for the import of goods into the territory of the Russian Federation.

The importer, within 15 days from the date of the decision to release the goods, submits to the bank a photocopy of the CCD, which is placed in the dossier in addition to other necessary documents. When carrying out an import operation, the subject of foreign economic activity is obliged to import goods into Russia, the value of which is equivalent to the amount of the currency previously transferred to the partner. If for some reason it is not possible to carry out this import, the importer is obliged to ensure the return of the currency in full. The term for such return or importation of goods may not exceed 90 days from the date of transfer. Violation of the provisions of the currency legislation entails administrative and criminal liability of subjects of foreign economic activity.

Topic 5. CUSTOMS PAYMENTS

5.1. Types of customs payments

Customs payments are an important component of the federal budget revenues, and their collection by the customs authorities is regarded as one of the leading functions of these authorities. According to Art. 318 of the Customs Code, customs payments include:

1) import customs duty;

2) export customs duty;

3) value added tax (VAT) levied when goods are imported 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.

In addition to customs duties, taxes and fees, the customs authorities are entitled to collect other payments not included in paragraph 1 of Art. 318 of the Labor Code for customs payments. The following are considered as such payments: a) internal taxes (subparagraph 26, paragraph 1, article 11 of the Labor Code); b) special, anti-dumping and countervailing duties (clause 3 of article 318 of the Labor Code). Internal taxes, as well as special, anti-dumping and countervailing duties are collected by the customs authorities in the manner established by the Customs Code for the collection of customs payments (paragraph 2, clause 2, clause 4, article 236, clause 3, article 318 of the Customs Code).

Customs duty is a mandatory payment to the federal budget collected by the 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 the economic interests of the Russian Federation. Federation. Customs duties include import customs duty, including seasonal duties, and export customs duty (subclause 1, clause 1, article 5 of the Law on Customs Tariff). The customs duty is in the nature of an indirect tax.

Depending on the imposition of customs duties on imported or exported goods and in accordance with sub. 1 and 2, paragraph 1 of Art. 318 of the Customs Code, there are two types of customs duties: 1) import (import) customs duty, including seasonal duty; 2) export (export) customs duty. The largest list of goods (by type) is subject to import customs duties. Export customs duties are mainly levied on goods classified as raw materials, such as wood and wood products, charcoal, crude oil, and petroleum products.

The amount of customs duty is the total amount that is required to be paid for this type of payment in relation to a specific amount of goods transported across the customs border of the Russian Federation under certain conditions.

The rate of customs duty is a fixed value, which is the basis for calculating the amount of customs duty.

This value is established for each type of goods that is subject to customs duty.

The legal basis for the application of customs duties in the Russian Federation is enshrined in the Law on Customs Tariffs. The procedure for paying customs duty is established by the Customs Code.

The totality, or set, of customs duty rates is called the customs tariff (from French tarif - rate system). The content of the customs tariff is a list of goods subject to (and not subject to) customs duty, and a set of customs duty rates corresponding to each type of goods. The types and sizes of rates, as well as the types of goods subject to duty, are currently determined by the Government of the Russian Federation.

The names and designations of goods in the Customs Tariff of the Russian Federation are carried out in accordance with the Commodity Nomenclature for Foreign Economic Activity (TN VED). At the present time, there is a Decree of the Government of the Russian Federation of November 27, 2006 No. 718 "On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in the Implementation of Foreign Economic Activity".

5.2. Commodity nomenclature of foreign economic activity

TN VED is based on the nomenclature of the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization (WTO). The HS was adopted in accordance with the International Convention of June 14, 1983. The scheme for constructing the TN VED coincides with the HS, which has five levels of product detail.

The first (highest) level provides for the grouping of goods into sections from I to XXI. Notes are used to specify the goods belonging to the relevant section.

The second level combines goods into commodity groups from 01 to 97, excluding commodity group 77, reserved by the WTO HS Committee for the purposes of nomenclature development. Groups are formed according to criteria such as:

- the degree of processing of goods (from raw materials to goods that have undergone a high degree of processing);

- the material from which the goods are made (commodity groups 39-46, 70-81, etc.);

- functional purpose of the goods (commodity groups 30-34, 36, 37, 64-66, 84-97, etc.).

For the purposes of concretization of commodity groups, Notes to commodity groups are also used.

The third level groups goods by headings (total 1244 positions). In headings, goods are detailed taking into account such features as the type of goods, their shape, and the level of specification of the goods is already so precise that the description of the goods has a legal (legal) meaning and does not always require additional notes.

At the fourth and fifth levels, the goods are detailed in subheadings and subsubheadings, respectively. In the absence of a full text describing the product, the use of notes is allowed.

An integral part of the TN VED are notes to sections, groups, commodity items, subitems and sub-subitems, as well as the Basic Rules for the Interpretation of TN VED.

In accordance with the Agreement of the CIS countries dated November 3, 1995 on a unified Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States, the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States (TN VED CIS) is used in the Russian Federation.

In the FEACN of the CIS, without any additions and changes, all commodity items and subheadings of the HS, the digital codes related to them, as well as the Basic Rules for the Interpretation of the HS are used. The first six digits of the CIS TN VED code designation coincide with the corresponding designations of its international basis - HS. The classification of goods in the CIS FEACN on the seventh and subsequent characters is a development (detailing) of the HS positions. At the level of eight characters of the code designation of the TN VED of the CIS, it coincides with the combined nomenclature of the European Union. The ninth character of the code is intended for detailing in the interests of Russia and other member states of the Commonwealth.

For the purposes of the operational use of measures of tariff and non-tariff regulation in the interests of Russia, the TN VED of Russia has been developed. This document develops the TN VED in the interests of the Russian Federation on the tenth character of the code designation.

According to paragraph 1 of Art. 39 of the Labor Code, the commodity nomenclature of foreign economic activity is approved by the Government of the Russian Federation based on the classification systems of goods accepted in international practice. In accordance with Decree of the Government of the Russian Federation of June 10, 2005 No. 367 "On the maintenance of commodity nomenclatures for foreign economic activity", the Federal Customs Service performs the functions of maintaining (including tracking changes) the FEACN of Russia.

For the purposes of classifying goods in accordance with the TN VED of Russia, the Federal Customs Service makes decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation and ensures the publication of such decisions.

According to paragraph 1 of Art. 40 of the Labor Code, the classification of goods means the definition of the classification code of goods according to the Commodity Nomenclature for Foreign Economic Activity.

For ease of application of the TN VED of Russia, the Federal Customs Service is developing explanations for it. The publication of explanations to the TN VED of Russia is also carried out by the Federal Customs Service of Russia. Explanations to the TN VED of Russia are for reference only.

During customs declaration, the code of goods in accordance with the TN VED of Russia is determined by the declarant or a customs broker and indicated in the relevant documents (customs declaration).

According to paragraphs 3 and 5 of Art. 40 of the Labor Code, in the event of a violation of the rules for classifying goods when declaring them, the customs authority has the right to independently classify goods. In addition, if there are difficulties in determining the code of a particular product in accordance with the TN VED, you can contact the customs authority for a preliminary decision (clause 1, article 42 of the Labor Code).

A preliminary decision is made by the customs authority at the written request of the interested person before the goods are submitted to the customs authority for customs clearance.

Decisions on the classification of certain types of goods adopted by the Federal Customs Service of Russia (clause 4, article 40, paragraph 1, clause 3, article 44 of the Labor Code) have the highest legal force for customs purposes. Unlike preliminary decisions on the classification of goods, decisions on the classification of certain types of goods adopted by the Federal Customs Service of Russia have signs of a regulatory legal act, since they are not of an individual nature and apply to any persons who move goods specified in the decision of the Federal Customs Service of Russia on their classification.

5.3. The procedure for calculating customs payments

Features of the calculation of the customs duty depend on the type of its rate. According to Art. 4 of the Law on Customs Tariffs in the Russian Federation, the following types of duty rates apply:

a) ad valorem, calculated as a percentage of the customs value of taxable goods;

b) specific, charged in the prescribed amount per unit of taxable goods;

c) combined, combining both named types of customs taxation.

The Customs Tariff of the Russian Federation is dominated by ad valorem rates, which make it possible to take into account in detail the cost of the transported goods when determining the amount of payment. However, the calculation of the customs duty at the ad valorem rate is very difficult, which is explained by the existence of such an institution as the customs value.

The customs value of goods is a value characteristic of goods transported across the customs border, which is used for the purposes of: a) calculating customs payments (customs duties, VAT, excises, customs fees for customs clearance of goods); b) maintaining customs statistics of foreign trade.

Methods for determining the customs value, as well as the sequence and procedure for their application are established by the Law on Customs Tariff.

The determination of the customs value of goods imported into the Russian Federation is based on the principles for determining 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.

Methods for determining the customs value of goods are applied sequentially (if the first method cannot be applied, the second method is applied, etc.).

1. Method based on the value of the transaction with imported goods. This method is the main method for determining the customs value of goods. Thus, the fundamental basis for the customs value of goods is the value of the transaction, i.e. the price actually paid or payable for the goods when they are sold for export to the Russian Federation and supplemented by the costs incurred by the buyer for the manufacture and (or) transportation of the purchased goods to the place arrival in the Russian Federation, if these costs were not previously included in the price of goods.

All expenses of the buyer incurred in the territory of the Russian Federation (assembly of goods, installation, transportation, import customs payments) are not included in the customs value, and included in the cost of the transaction are subject to deduction from it, provided that they are separated from the price actually paid or payable declared by the declarant and documented by him.

2. Method by transaction value with identical goods. In this case, to determine the customs value of goods, the value of a transaction with identical goods is used: a) 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; b) sold at the same commercial level and in the same quantity as the goods being valued. At the same time, identical according to sub. 3 p. 1 art. 5 of the Customs Tariff Law recognizes goods produced in the same country as the goods being valued and identical with them in all respects, including physical characteristics, quality and reputation.

3. Method based on the cost of a transaction with homogeneous goods. This method is used when sales of identical products are not available. According to sub. 4 p. 1 art. 5 of the Customs Tariff Law, homogeneous goods are considered to be goods that are not identical, but produced in the same country as the goods being valued, having similar characteristics and consisting of similar components, which allows them to perform the same functions as the goods being valued and to be they are commercially interchangeable (including the same quality, reputation and trademark).

This method is applied under the simultaneous observance of the following conditions: a) homogeneous goods are 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; b) homogeneous goods are sold in the Russian Federation at the same commercial level and in the same quantity as the goods being valued.

If the customs value of goods cannot be determined by any of the previous methods, then either the addition method or the subtraction method is applied at the option of the declarant.

4. The subtraction method is based on the application of the unit price of imported, identical or homogeneous goods, at which the largest aggregate amount of these goods (imported, identical or homogeneous) is sold to persons who are not related with persons selling goods on the territory of the Russian Federation.

The following are deducted from the applicable price:

1) the amount of remuneration to the agent (intermediary) or the amount of trade markups accrued to make a profit and cover commercial and administrative expenses in connection with the sale of these goods in the Russian Federation;

2) the amount of expenses for the transportation of goods, their insurance, as well as other transportation and freight expenses that occurred on the territory of the Russian Federation;

3) the amounts of import customs payments, as well as the amounts of other taxes and fees payable in connection with the sale of these goods in the customs territory of the Russian Federation.

5. The addition method provides for the application of the estimated value of goods, i.e. the value determined by adding:

1) expenses for the manufacture or acquisition of materials and expenses for the production of goods, as well as other operations related to the production of imported goods;

2) expenses incurred by the buyer in connection with the purchase of imported goods (transport, freight, insurance and other expenses for the delivery of goods to the place of arrival in the Russian Federation);

3) the amount of profit, selling and administrative expenses (i.e., the amount that is usually taken into account when selling goods of the same class or type as the goods being valued).

Goods of the same class or type (including identical or similar goods) in accordance with sub. 5 p. 1 art. Article 5 of the Customs Tariff Law recognizes goods belonging to one group or a number of goods, the manufacture of which belongs to the corresponding type of economic activity.

5. Backup method. If it is impossible to apply the previous methods, a reserve method for determining the customs value of goods is used. This method allows the use as a basis for determining the customs value of goods:

1) the value of a transaction involving identical or similar goods produced in a country other than the country in which the goods being valued were produced;

2) the customs value of identical or similar goods, previously determined by the method of subtraction or addition.

In accordance with paragraphs 1 and 2 of Art. 323 of the Customs Code, 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 customs value declaration (CTS) is completed for all goods imported into the territory of the Russian Federation, declared using the cargo customs declaration, except for the following cases:

a) importation of goods by individuals (for personal, family, household and other needs not related to entrepreneurial activities);

b) importation of goods, the declared value of the customs value of which does not give rise to the obligation to pay customs duties (for example, in accordance with subparagraph 2 of paragraph 2 of article 319 of the Customs Code, customs duties and taxes are not paid 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 5 thousand rubles);

c) a declaration of a customs regime that does not provide for the payment of customs duties and taxes;

d) import of goods not subject to customs duties and taxes.

The customs authority reserves the right to demand, if necessary, the submission of a TDS to confirm the customs value of goods declared by the declarant in the customs declaration, except for cases of importation of goods by individuals. To clarify information about the customs value of goods declared through the CCD, a separate form of a customs document is used - adjustment of the customs value, which can be used both before the release of goods and after their release by the customs authority.

The customs value of goods exported from the customs territory of the Russian Federation is the value of the transaction with them, which is defined as the price actually paid or payable for goods when they are sold for export from the Russian Federation to the country of destination. The customs value of exported goods does not include:

1) the costs of transportation (transportation) of goods carried out for their export from the customs territory of the Russian Federation, and the costs of subsequent transportation (transportation);

2) duties, taxes and fees levied in the Russian Federation in connection with the export of goods;

3) duties, taxes and fees levied on the goods being valued in the country into which these goods are imported.

The customs value of illegally imported goods is determined in accordance with the Customs Tariff Law on the basis of documents related to illegally imported goods and containing information on the quantity, cost and other circumstances of the movement of these goods into the territory of the Russian Federation and (or) their sale in the Russian Federation.

The customs value of imported goods in case of damage due to an accident or force majeure is determined on the basis of their damaged condition, regardless of the revision by the seller of the original price of these goods.

When the customs regime is changed, the customs value of goods is the customs value of goods determined in accordance with the Customs Tariff Law 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 customs legislation.

In the customs tariff, four levels of ad valorem rates can be distinguished: 5, 10, 15 and 20% of the customs value of imported goods. The rates of import customs duties are applied differentially depending on the country of origin of goods. In accordance with paragraph 2 of Art. 29 of the Labor Code, the rules for determining the country of origin of goods are established for the purposes of:

a) application of tariff preferences;

b) application of non-preferential measures of trade policy (prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities).

Tariff preferences are certain advantages provided in the field of payment of customs duties, depending on the country of origin of goods. These advantages are expressed in the application of reduced rates of customs duties to goods, exemption of goods from customs duties, as well as in the establishment of tariff quotas for preferential import of goods.

The preferential system of the Russian Federation covers the following groups of countries:

1) developing countries - users of the national system of preferences of the Russian Federation (Argentina, Brazil, Vietnam, India, Iran, Cuba, Libya, Pakistan, Romania, Egypt, North Korea, Chile, etc.);

2) the least developed countries - users of the national system of preferences of the Russian Federation (Afghanistan, Bangladesh, Ethiopia, Zaire, Guinea, Zambia, Cambodia, Nepal, Sudan, etc.).

Goods imported into the Russian Federation from the least developed countries are not subject to import customs duties.

The list of countries - users of the system of preferences of the Russian Federation was approved by Decree of the Government of the Russian Federation of September 13, 1994 No. 1057. At present, this List is valid as amended by Decree of the Government of the Russian Federation of March 22, 2007 No. 173.

Since the country of origin of goods affects the application of tariff preferences (benefits), this fact must be confirmed in accordance with the procedure established by the Labor Code and other documents. Articles 34-36 of the Labor Code provide for several forms of documents confirming the country of origin of goods. Such documents are: a) declaration of origin of goods; b) certificate of origin of goods.

According to paragraph 10 of the Rules for determining the country of origin of goods, approved by the decision of the Council of Heads of Government of the CIS of November 30, 2000, to confirm the country of origin of goods in a particular state party to the Agreement of April 15, 1994

on the establishment of a free trade zone, it is necessary to submit to the customs authorities of the country of importation: 1) a certificate of origin of goods of the ST-1 form; 2) declarations of origin of goods.

A declaration of origin is a statement about the country of origin of goods made by the manufacturer, seller or person moving goods on a commercial invoice or other document related to the goods. In accordance with paragraph 2 of Art. 37 of the Labor Code does not require the provision of a document confirming the country of origin of goods:

1) in cases of declaration of goods imported into the Russian Federation for the customs regime of international customs transit or temporary import (with full exemption of temporarily imported goods from customs payments) in the absence of signs indicating a country whose goods are prohibited from being imported into the Russian Federation or transit through the territory of the Russian Federation ;

2) if the total customs value of goods transported across the customs border (sent simultaneously, by one sender, by one method and to the address of one recipient) is less than 20 thousand rubles;

3) goods are moved across the customs border by individuals not for entrepreneurial activities;

4) in other cases provided for by international treaties of the Russian Federation or the legislation of the Russian Federation (for example, when goods are moved by diplomatic, consular and other official representative offices of foreign states, international organizations, the personnel of these representative offices and organizations - Chapter 25 of the Labor Code).

If there are difficulties in determining the country of origin of the goods, you can contact the authorized customs authority for a preliminary decision.

A preliminary decision is made by the customs authority at the written request of the interested person before the goods are submitted to the customs authority for customs clearance.

5.4. Value added tax, excises and customs duties

In accordance with sub. 3 and 4 paragraph 1 of Art. 318 and Art. 322 of the Labor Code, the objects of value added tax and excise are goods imported into the customs territory of the Russian Federation. The tax base for the purposes of calculating value added tax and excise is the customs value of goods and (or) their quantity. However, according to par. 3 p. 1 art. 3 of the Labor Code, when regulating relations for 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. At present, the issues of the object of taxation with value added tax and excise, as well as determining the tax base when collecting these types of customs payments, are regulated by part two of the Tax Code, therefore, the provisions of the Tax Code are subject to application, and Art. 322 of the Labor Code can still be considered as a rule-making perspective.

Value added tax. Like customs duties, VAT has its own rates, but the types of these rates are different from the rates of customs duties. Firstly, it is possible to speak about the types of VAT rates only from the quantitative point of view. For certain categories of food products, as well as goods for children (knitwear for newborns, diapers, shoes, toys, etc.) in accordance with paragraph 2 of Art. 164 of the Tax Code establishes a VAT rate of 10%. For other goods imported into the customs territory of the Russian Federation, the VAT rate of 18% is applied. Secondly, these rates apply to a wide range of goods (as opposed to customs duty rates, where each category of goods has its own rate).

The VAT tax base is defined as the sum of the customs value of the goods, customs duty and excise. Accordingly, if the goods are not subject to excise and (or) import customs duties, then the amounts of these types of customs payments are not included in the tax base.

Existing VAT exemptions are provided in the form of VAT exemption or refund of previously paid amounts and can be divided according to the following criteria for their grant:

a) categories of imported goods (rough natural diamonds, foreign and Russian currency, banknotes that are legal means of payment (with the exception of those intended for collection), shares, bonds, certificates, bills, etc.);

b) the purpose of importing goods (humanitarian and technical assistance);

c) the customs regime of movement or a special customs procedure;

d) the cost of goods (the total cost of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5 rubles).

Excise tax. A feature of the payment of excise duty is that only certain types of goods established in the Tax Code are subject to it. Excisable (excisable) goods include the following types of goods:

1) ethyl alcohol from all types of raw materials, with the exception of brandy alcohol;

2) alcoholic products and alcohol-containing products;

3) wines, including natural, champagne, sparkling, carbonated, fizzy;

4) beer;

5) tobacco products;

6) passenger cars and motorcycles with engine power over 112,5 kW (150 hp);

7) motor gasoline;

8) diesel fuel;

9) engine oils for diesel and (or) carburetor (injector) engines;

10) straight-run gasoline.

The tax base for calculating the amount of excise is determined as:

› the volume of imported excisable goods in physical terms, if firm (specific) tax rates are established for the excisable goods (in absolute amount per unit of measurement);

› the sum of the customs value of the goods and the customs duty payable for this goods, if ad valorem (as a percentage) tax rates are established for excisable goods;

› the volume of imported excisable goods in physical terms for calculating excise when applying a fixed (specific) tax rate and the estimated value of imported excisable goods, calculated on the basis of maximum retail prices, for calculating excise when applying an ad valorem (as a percentage) tax rate, if in relation to excisable goods, combined tax rates are set, consisting of a fixed (specific) and ad valorem (as a percentage) tax rates.

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. At the same time, the amount of excise duty on goods subject to excise duty at different tax rates is the amount obtained as a result of adding the amounts of excise duty calculated for each type of these goods. Thus, the following excise rates are provided:

a) ad valorem (established as a percentage of the tax base, which is the sum of the customs value and customs duty);

b) specific (established in rubles and kopecks per unit of measurement of excisable goods or their technical characteristics);

c) combined, i.e. taking into account both the volume and cost of excisable goods, and the amount of excise is calculated as the amount obtained by adding the amounts of excise calculated as the product of a fixed (specific) tax rate and the volume of imported excisable goods in physical terms and as corresponding to the ad valorem (as a percentage) tax rate, the percentage of the maximum retail price of such goods.

There are some peculiarities in relation to the collection of excises for goods subject to labeling with excise stamps. Thus, alcoholic products, tobacco and tobacco products imported into the customs territory of the Russian Federation and placed under the regime of release for domestic consumption are subject to labeling with excise stamps (in order to control their circulation), while payment for stamps is an advance payment for excise taxes. Rates of advance payment in the form of purchase of excise stamps are established by the Government of the Russian Federation.

For excises, there is also a small list of benefits provided in the form of exemption from their payment or the return of previously paid amounts. The criteria for such an exemption may be, firstly, the customs regime or a special customs procedure (re-export, transit, destruction, customs warehouse, refusal in favor of the state, duty-free trade, movement of goods by individuals, etc.); secondly, the cost of goods (the total cost of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5 thousand rubles).

Customs duties. According to Art. 357.1 of the Customs Code, customs fees include: 1) customs fees for customs clearance; 2) customs fees for customs escort; 3) customs fees for storage.

1. Customs fees for customs clearance of goods shall be payable upon declaration of goods. They must be paid before the submission of the customs declaration or simultaneously with the filing of the customs declaration.

In accordance with paragraph 1 of Art. 357.9 of the Customs Code, customs fees for customs clearance are not charged in relation to:

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 importation or customs regime of temporary exportation by state or municipal museums, archives, libraries, other state repositories of cultural property for the purpose of displaying them;

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 5 thousand 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) goods specified in paragraph 1 of Art. 265 of the Customs Code, moved 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 ships;

13) goods specified in sub. 1, 2, 4 and 5 st. 268 of the Labor Code and placed under other special customs regimes;

14) goods specified in sub. 3 art. 268 of the Labor Code, in cases provided for by the Government of the Russian Federation;

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 the vehicle in accordance with Art. 278 TK;

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 when it is re-imported (the list of professional equipment covered by this subparagraph is established by the Government of the Russian Federation in accordance with the norms of 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.

2. Customs fees for customs escort are paid when escorting vehicles transporting goods in accordance with the internal customs transit procedure or with the customs regime of international customs transit. Customs fees for customs escort must be paid before the actual implementation of customs escort.

According to the norm of paragraph 2 of Art. 357.10 of the Customs Code, 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 - 2 thousand rubles;

- from 51 to 100 km - 3 thousand rubles;

- from 101 to 200 km - 4 thousand rubles;

- over 200 km - 1 thousand rubles. for every 100 km of the way, but not less than XNUMX thousand rubles;

2) for the implementation of customs escort of each sea, river or aircraft - 20 thousand rubles. regardless of travel distance.

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.

Cases of exemption from payment of customs fees for customs escort are determined by the Government of the Russian Federation.

3. Customs fees for storage shall be payable when goods are stored in a temporary storage warehouse or in a customs warehouse of a customs body. In accordance with paragraph 3 of Art. 357.10 of the Labor Code, customs fees for storage in a temporary storage warehouse or in a customs warehouse of a customs authority are paid in the amount of:

- 1 rub. from every 100 kg of weight of goods per day;

- 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.

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. Customs fees for storage must be paid before the actual release of goods from a temporary storage warehouse or from a customs warehouse.

According to the norm of paragraph 2. Art. 357.9 of the Customs Code, 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.

5.5. Special, anti-dumping and countervailing duties

Based on Art. 20, 27 of the Law on the Basics of Regulation of Foreign Trade Activities, special, anti-dumping and countervailing duties are classified as measures of non-tariff regulation of foreign trade in goods and are used to protect the economic interests of Russian producers of goods.

In accordance with paragraph 1 of Art. 318 of the Customs Code, special, anti-dumping and countervailing duties, although they are levied by the customs authorities in relation to the procedure for paying import customs duties, are not classified as customs payments. The legal basis for the introduction of special, anti-dumping and countervailing duties is established by the Federal Law of December 8, 2003 No. 165-FZ "On Special Protective, Anti-Dumping and Countervailing Measures when Importing Goods".

1. A special duty is a duty that is applied when a special protective measure is introduced and is collected by the customs authorities regardless of the collection of import customs duty. At the same time, a special protective measure is understood as a measure to limit increased imports into the customs territory of the Russian Federation, applied by decision of the Government of the Russian Federation by introducing an import quota or a special duty, including a preliminary special duty, which is collected by the customs authorities in accordance with the rules established by the customs legislation of the Russian Federation in regarding the collection of import duties.

The sums of the preliminary special duty shall not be transferred to the federal budget until a decision on the application of a special protective measure is made based on the results of the investigation.

Based on the results of the investigation, the amounts of the preliminary special duty are either transferred to the federal budget or returned to the payer in accordance with the procedure for the return of customs payments. The period of validity of the provisional special duty shall not exceed 200 days.

2. An anti-dumping duty is a duty that is applied when an anti-dumping measure is introduced and is collected by the customs authorities regardless of the collection of an import customs duty. An anti-dumping measure may be applied to a product that is the subject of dumping imports, if, based on the results of an investigation conducted by the relevant authority, it is established that the import of such a product into the customs territory of the Russian Federation causes material damage to a sector of the Russian economy, creates a threat of causing material damage to a sector of the Russian economy or significantly slows down the creation of a branch of the Russian economy. Dumped imports mean the import of goods into the customs territory of the Russian Federation at a price below the normal value of such goods.

Material damage to a branch of the Russian economy can be expressed in a reduction in the volume of production of a similar product in the Russian Federation and the volume of its sales in the domestic market, a decrease in the profitability of the production of such a product, a negative impact on commodity stocks, employment, wages in this sector of the Russian economy, the level of investment in this industry.

If the information received prior to the completion of the investigation indicates the presence of dumping imports and the resulting damage to the sector of the Russian economy, the Government of the Russian Federation, on the basis of a report containing a preliminary conclusion of the body conducting the investigation, decides on the application of an anti-dumping measure by imposing a preliminary anti-dumping duty in in order to prevent damage to the sector of the Russian economy caused by dumped imports during the investigation period. The decision to introduce a provisional anti-dumping duty cannot be made earlier than 60 calendar days from the date of the commencement of the investigation.

The preliminary anti-dumping duty is collected by the customs authorities in accordance with the rules established by the customs legislation of the Russian Federation regarding the collection of import customs duty. The sums of the provisional anti-dumping duty shall not be transferred to the federal budget until a decision on the application of an anti-dumping measure is taken based on the results of the investigation. Based on the results of the investigation, the amounts of the preliminary anti-dumping duty are transferred to the federal budget or are subject to return to the payer in the manner established by the customs legislation of the Russian Federation for the return of customs payments.

The period of validity of an anti-dumping measure should not exceed five years from the date of commencement of the application of such a measure or from the date of completion of the re-investigation, which was carried out in connection with changed circumstances and at the same time concerned the analysis of dumped imports and the damage associated with it to a sector of the Russian economy or in connection with the expiration of anti-dumping measure.

3. Countervailing duty is a duty that is applied when a countervailing measure is introduced and is collected by the customs authorities regardless of the collection of import customs duty. A countervailing measure is a measure to neutralize the impact of a specific subsidy of a foreign state (a union of foreign states) on the sector of the Russian economy, applied by decision of the Government of the Russian Federation by introducing a countervailing duty, including a preliminary countervailing duty, or by approving the obligations assumed by the authorized body of the subsidizing foreign state ( union of foreign states) or an exporter.

A compensatory measure may be applied to imported goods, in the production, export or transportation of which a specific subsidy of a foreign state (union of foreign states) was used, if, based on the results of an investigation conducted by the relevant authority, it is established that the import of such goods into the customs territory of the Russian Federation causes material damage to a branch of the Russian economy, creates a threat of causing material damage to a branch of the Russian economy or significantly slows down the creation of a branch of the Russian economy. At the same time, a specific subsidy of a foreign state (union of foreign states) is understood as a subsidy, access to which is limited and which is provided to a specific producer and (or) exporter, or a specific union (association) of producers and (or) a union (association) of exporters, or a specific industry economy is either aimed at stimulating the export of goods or at substituting the import of goods.

The procedure for calculating the amount of a specific subsidy of a foreign state (union of foreign states) in order to determine the amount of the countervailing duty is established by Decree of the Government of the Russian Federation of October 13, 2004 No. 546 "On approval of the rules for calculating the amount of a specific subsidy of a foreign state (union of foreign states) and on declaring invalid certain acts of the Government of the Russian Federation regulating the application of special protective, anti-dumping and countervailing measures when importing goods".

If the information received before the completion of the investigation indicates the presence of subsidized imports and the resulting damage to the Russian economy, the Government of the Russian Federation, on the basis of a report containing the preliminary conclusion of the body conducting the investigation, decides on the application of a compensatory measure by imposing a preliminary compensatory duty on a period of up to four months in order to prevent damage to the industry of the Russian economy caused by subsidized imports during the period of the investigation. The decision to introduce a preliminary compensatory duty cannot be made earlier than 60 calendar days from the date of the start of the investigation.

The preliminary compensatory duty is collected by the customs authorities in accordance with the rules established by the customs legislation of the Russian Federation regarding the collection of import customs duty. The sums of the preliminary compensatory duty shall not be transferred to the federal budget until the final decision on the application of the compensatory measure is taken based on the results of the investigation.

The period of validity of a compensatory measure should not exceed five years from the date of the commencement of the application of such a measure or from the date of completion of the re-investigation, which was carried out in connection with changed circumstances and at the same time concerned the analysis of subsidized imports and the damage associated with it to a sector of the Russian economy or in connection with the expiration of compensatory measure.

II. SPECIAL PART

Topic 6. MAIN CUSTOMS REGIMES

6.1. General procedure for the application of customs regimes. Types of customs regimes

According to the norm sub. 22 p. 1 art. 11 of the Customs Code, the customs regime is 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.

General conditions for the application of customs regimes. The Customs Code provides for general conditions for the application of customs regimes, which must be observed regardless of the choice of a particular regime. Such conditions have the meaning of legal principles, or institutional principles of customs law (in relation to the institution of customs regimes). In accordance with Ch. 17 of the Labor Code, the fundamental principles for the application of customs regimes include the following.

1. Mandatory declaration of the customs regime: any movement of goods across the customs border is possible only in accordance with one of the customs regimes provided for by the Customs Code (clause 1, article 156 of the Customs Code).

2. The right to choose any customs regime in accordance with the Labor Code: a foreign trade participant independently chooses a customs regime, but subject to all the requirements of customs legislation (clause 2, article 156 of the Labor Code).

3. Compliance with prohibitions and restrictions when placing goods under customs regimes: prohibitions and restrictions that are not of an economic nature, as well as requirements established for the purpose of currency control, must be observed by persons, regardless of the declared customs regime (Article 158 of the Labor Code).

For the purposes of exercising currency control, a transaction passport is used, which is drawn up by a resident in an authorized bank when carrying out currency transactions between residents and non-residents. The transaction passport contains the information necessary to ensure accounting and reporting on foreign exchange transactions between residents and non-residents.

4. Permissive procedure for the release of goods in accordance with the declared customs regime: according to the norm of Art. 157 of the Customs Code, the release of goods in accordance with the declared customs regime is possible only after the customs authority checks that the declarant complies with all the conditions provided for by the Labor Code for placing goods under the chosen customs regime (Articles 159, 161 of the Customs Code), and in some cases the requirements of the customs authority on taking measures to ensure the payment of customs payments (Article 160 of the Labor Code).

5. Mandatory observance of the conditions and requirements of the chosen customs regime, in accordance with which the goods were released (clause 1, article 156 of the Labor Code).

6. Suspension of the customs regime in case of a change in the status of goods: in case of seizure of goods in a case of violation of customs rules, for example, as material evidence, the customs regime in respect of this goods is suspended (Article 162 of the Labor Code).

7. The right to change the chosen customs regime to another one in accordance with the Customs Code: an interested person has the right to change the chosen customs regime to another one at any time, subject to the requirements of the changed and chosen customs regimes (clause 2, article 156 of the Customs Code).

Types of customs regimes. In order to structure the legal norms governing the application of customs regimes, all customs regimes are divided by the legislator into four independent groups (Article 155 of the Labor Code of the Russian Federation):

› main customs regimes:

- release for domestic consumption;

- export;

- international customs transit;

› 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);

› final customs regimes:

- re-import;

- re-export;

- destruction;

- refusal in favor of the state;

› special customs regimes:

- temporary export;

- duty-free trade;

- movement of supplies;

- other special customs regimes.

6.2. Main customs regimes

Release for domestic consumption. According to the norm of art. 163 of the Labor Code, the release of goods for domestic consumption is a customs regime in which goods imported into the customs territory of the Russian Federation remain in this territory without an obligation to re-export them. The application of the customs regime of release for domestic consumption provides for several options for the release of goods.

1. Release of goods for free circulation subject to the payment of all necessary customs duties and taxes, as well as compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities. Goods released for free circulation acquire the status of Russian goods for customs purposes (subclause 2, clause 1, article 11 of the Labor Code).

The customs regime of release for internal consumption (for the purpose of clearance of goods for free circulation) can be declared not only when goods are imported, but also when they are in the customs territory of the Russian Federation in accordance with the previously declared customs regime. For example, in cases of release for free circulation: a) foreign goods for processing and (or) products of their processing (clause 3 of article 185 of the Labor Code); b) temporarily imported goods (paragraph 1, clause 2, article 214 of the Labor Code); c) goods stored in a customs warehouse (paragraph 1, clause 1, article 223, article 222 of the Labor Code).

2. Conditional release of goods exempt from customs duties and taxes, or conditional release without providing the necessary permits confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as conditional release upon granting a deferment or installment payment of customs payments or in case of actual non-receipt of the amounts of customs duties, taxes to the account of the customs authority.

Conditionally released goods continue to retain the status of being under customs control and are treated as foreign goods.

In cases where the conditional release of goods in the mode of release for domestic consumption was carried out by the customs authorities without submitting documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, such goods are not subject to transfer to third parties, including through their sale or alienation in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, then a ban is imposed on their use (operation, consumption) in any form (paragraph 2, clause 2, article 151 TC).

Features of the customs declaration of goods placed under the customs regime of release for domestic consumption provide for:

1) preliminary declaration of goods (Article 130 of the Labor Code);

2) declaring goods of various names contained in one consignment, indicating one classification code according to the TN VED of Russia (Article 128 of the Labor Code);

3) submission of an incomplete customs declaration (Article 135 of the Customs Code);

4) filing a periodic customs declaration (Article 136 of the Customs Code);

5) release of goods prior to filing a customs declaration (Article 150 of the Customs Code);

6) declaration of goods in electronic form (paragraph 1, clause 1, article 124 of the Labor Code, order of the State Customs Committee of Russia dated March 30, 2004 No. 395 "On Approval.

Instructions on the performance of customs operations when declaring goods in electronic form").

Export. In accordance with Art. 165 of the Labor Code, export is 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 obligations to re-import. Of the customs payments for export, the following are subject to payment:

1) customs fee for customs clearance;

2) export customs duties (for certain types of goods).

Additional restrictions and requirements for export may be established by other legislative acts of the Russian Federation.

Features of customs declaration when exporting goods are defined:

› art. 137 of the Labor Code "Peculiarities of declaring Russian goods when they are exported from the customs territory of the Russian Federation";

› art. 135 TC "Incomplete customs declaration";

› art. 136 TC "Periodic customs declaration";

› art. 138 TC "Periodic temporary declaration of Russian goods";

› Order of the State Customs Committee of Russia dated March 30, 2004 No. 395 "On Approval of the Instruction on Customs Operations when Declaring Goods in Electronic Form".

The Customs Code provides for the possibility of declaring the export customs regime not only when Russian goods are exported directly from the customs territory of the Russian Federation, but also when goods previously exported in accordance with other customs regimes are located outside the customs territory of the Russian Federation.

In relation to the customs regime of exports, there is such an informal concept as special exporters, i.e. persons (organizations) that have the right to export certain types of goods.

International customs transit (MTT). According to the norm of art. 167 of the Labor Code, international customs transit is 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 after outside the customs territory of the Russian Federation) without payment of customs duties, taxes, as well as 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 procedure for performing customs operations of this kind is established by order of the State Customs Committee of Russia dated September 8, 2003 No. 973 "On Approval of the Instruction on the Performance of Customs Operations in Domestic and International Customs Transit of Goods".

The international customs transit of goods begins from the moment the customs authority of departure issues a permit for the transit of goods and ends with the actual export of goods outside the customs territory of the Russian Federation or the placement of goods under other customs regimes. For example, MTT can be completed by placing goods under the customs regime of release for domestic consumption, customs warehouse, destruction, refusal in favor of the state, re-export. When exporting goods in transit in separate batches, the MTT is considered completed after the departure of the last batch of goods from the customs territory of the Russian Federation.

The international customs transit of goods is allowed with the written permission of the customs authority of departure (the customs authority in the region of activity of which the place of arrival of goods to the customs territory of the Russian Federation is located - the customs post).

Permission for international customs transit of goods during their transportation from the place of arrival is issued:

a) to the carrier (in accordance with paragraph 2 of article 126 of the Labor Code, a foreign carrier has the right to act as a declarant of goods when declaring the customs regime of transit);

b) forwarder, if he is a Russian person.

Declaration of goods upon declaration of MTT is carried out using:

› transit declaration;

› commercial documents;

› transport (shipping) documents (international or domestic waybill, bill of lading or other document confirming the existence and content of a sea (river) transportation agreement, air waybills, railway waybills, documents stipulated by acts of the Universal Postal Union, forwarding documents);

› customs documents (foreign declaration; TIR Carnet issued in accordance with the requirements of the 1975 Customs Convention on the International Carriage of Goods Using a TIR Carnet).

When declaring goods by each of the listed methods, the documents must contain 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 (its name);

3) on the name and location of the carrier of goods or the forwarder, if the forwarder receives permission for MTT;

4) about the vehicle (name of the sea or river vessel, flight number and tail number of the aircraft, railway car number, registration number of the road vehicle), on which the goods are transported through the customs territory of the Russian Federation, and when transported by road - also about the drivers vehicle (surnames, first names, patronymics, passport numbers);

5) about the types or names, number of places, cost of goods in accordance with commercial, transport (transportation) documents, weight (gross) or volume, codes of goods in accordance with the HS or TN VED at the level of at least the first four characters;

6) on the total number of packages;

7) on the name and location of the point of destination of goods (of the customs authority of destination, indicating its digital code);

8) on the planned reloading of goods or other cargo operations in transit (on the place of carrying out cargo operations, its name and location, on the customs authority in the region of activity of which cargo operations will be carried out, and its digital code);

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 basis of the transit declaration is always the transport (transportation) document, and other documents are its integral part. If the submitted documents do not contain all the data required for the customs declaration of goods under the MTT regime, then the person receiving the MTT permit shall submit the missing information by entering it into a separate transit declaration form. The MTT declaration is submitted for the transportation of goods in transit by one means of transport from one sender to the address of one recipient.

In the process of transportation of goods in the MTT regime, they can be reloaded onto another vehicle, on which they will then be taken out of the customs territory of the Russian Federation. Such reloading 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, then reloading is allowed with prior notification to the customs authority.

The place of delivery of goods at MTT is the zone of customs control of the checkpoint across the State Border of the Russian Federation, located in the region of activity of the customs authority of destination (customs post).

To complete the MTT, the carrier is obliged to present the goods in transit, submit a transit declaration and other documents for transit goods used for the purposes of the MTT, to the customs authority of destination. For its part, the customs authority of destination, in order to complete the MTT, is obliged to: 1) check the documents submitted by the carrier, including the presence of seals and stamps of the customs authority of departure; 2) verify that the carrier complies with the place and time of transit of goods; 3) identify transit goods and means of transport.

In order to confirm the delivery of goods to the customs authority of destination, in the transit declaration and transport (transportation) documents, an authorized official of the customs authority of destination affixes a stamp on the receipt of goods, which is filled in and certified by him with his signature and an imprint of his personal numbered seal.

In the customs office of destination, it is allowed to store transit goods, as well as crushing or accumulating their consignments for the purpose of export. Storage of goods in transit at the customs office of destination is permitted in customs control zones. With the written consent of the person moving the goods, goods in transit may be placed in temporary storage warehouses.

There may be cases when the customs authority for the arrival of goods on the customs territory of the Russian Federation and the customs authority for the place of departure of transit goods coincide. Based on paragraph 2 of Art. 168 of the Labor Code, federal laws, other legal acts and international treaties of the Russian Federation may establish additional conditions for placing goods under the customs regime of international customs transit.

Topic 7. ECONOMIC CUSTOMS REGIMES

7.1. Customs regimes for the processing of goods

Processing in the customs territory. According to paragraph 1 of Art. 173 of the Labor Code, processing in the customs territory is a customs regime under which imported goods are used in the customs territory of the Russian Federation for a specified 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, subject to the export of products processing from the customs territory of the Russian Federation within a certain period.

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 the Labor Code (clause 3 of article 174 of the Labor Code).

Goods for processing are exempted from payment of import customs duties and taxes. Such goods are subject to all prohibitions and restrictions established by the legislation of the Russian Federation on the state regulation of foreign trade activities, i.e. prohibitions and restrictions of an economic nature (non-tariff regulation measures, such as licensing, quotas) and other prohibitions and restrictions that are of a non-economic nature (for example obligatory passage of other types of state control - veterinary, sanitary-quarantine, quarantine, phytosanitary).

According to Art. 176 of the Labor Code, operations for the processing of goods include:

1) the actual processing or processing of goods (a raw material is imported from which commercial products are made, for example, tailoring a suit from imported material);

2) the manufacture of new goods, including the installation, assembly or disassembly of goods (components are imported from which the final product is made, such as a car);

3) repair of goods, including their restoration, replacement of components, restoration of their consumer properties;

4) processing of goods that contribute to or facilitate the production of marketable products, even if these goods are wholly or partially consumed in the process of processing (operations in which the use of foreign goods that facilitate or facilitate the production of processed products is carried out, for example, the use of catalysts, fluxes, electrodes) .

The customs regime of processing in the customs territory is of a permissive nature. A permit for the processing of goods in the customs territory can be obtained by any interested Russian person, including those who do not directly carry out operations for the processing of goods.

To obtain a permit for the processing of goods in the customs territory, a Russian person (applicant) submits an application (in writing) on ​​the use of the customs regime for processing in the customs territory to the customs office in the region of whose activity he is registered as a business entity. An application for the use of the processing regime in the customs territory must contain the following information:

1) the full name of the applicant, OGRM, KPP, TIN, location and postal address, name of banks, current and foreign currency accounts, MFIs, telephone, telex, fax;

2) if processing operations are not carried out by the applicant, indicate information about the person (s) directly carrying out (carrying out) processing operations (full name of the processing organization, PSRN, location and postal address, telephone, telex, fax);

3) on goods imported for processing (name, code according to the TN VED of Russia, quantity, value in US dollars, the customs authority in which it is supposed to carry out customs clearance of goods for processing, details of the contract, in accordance with which the goods are imported into the customs territory of the Russian Federation for processing);

4) calculation of the output rates of processed products with indication of production losses (their name, code according to the TN VED of Russia and quantity), if any, in the manufacture of processed products;

5) about products of processing (name, code according to the TN VED of Russia, quantity, value in US dollars, code of the customs regime in accordance with which customs clearance is supposed to be carried out, customs authority where customs clearance is supposed to be carried out). At the same time, products of processing are understood as commercial products obtained as a result of processing foreign goods and being the purpose of applying the regime;

6) on waste (name, code according to the TN VED of Russia, quantity, value in US dollars, code of the customs regime, in accordance with which customs clearance is supposed to be carried out). At the same time, waste is understood as goods resulting from the processing of foreign goods and not being products of processing;

7) on balances (name, code according to the TN VED of Russia, quantity, value in US dollars, code of the customs regime, in accordance with which customs clearance is supposed to be carried out). Residue refers to the part of foreign goods for processing that has not undergone processing operations;

8) on the method of identifying goods for processing in processed products;

9) on the term of processing (taking into account the time required for customs clearance of goods for processing, processing operations, export of processed products or placing them under a different customs regime, customs clearance in accordance with the declared customs regime of residues);

10) on the replacement of goods for processing with equivalent goods (name, code according to the TN VED of Russia, quantity, cost) with confirmation of their imported goods for processing, if any.

The application shall be accompanied by documents confirming the information specified in the application for processing in the customs territory.

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.

Upon receipt by an interested person of a permit for the processing of goods, the customs authorities may carry out identification of the goods. The purpose of identification is to establish the fact of the use of imported foreign goods for the manufacture of processed products. The acceptability of the identification method declared by the interested person is established by the customs authority, taking into account the nature of the goods and the processing operations performed. In paragraph 1 of Art. 175 TC offers the following identification methods:

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.

Simultaneously with the identification, for the purposes of customs control, it is required to establish the rate of output of processed products, i.e., the amount or percentage of processed products resulting from the processing of a certain amount of imported (foreign) goods. The rate of output of processed products is determined by the applicant in agreement with the customs authority.

The procedure for obtaining a permit for the processing of goods in the customs territory provides for: a) preliminary, prior to the filing of a customs declaration, application to the customs authority (for example, before the importation of foreign goods into the customs territory of the Russian Federation or before changing the customs regime in which the foreign goods are located in the customs territory of the Russian Federation ); b) submission of a customs declaration, which simultaneously acts as an application for the application of the customs regime for the processing of goods in the customs territory. The use of CCD as an application for the processing of goods is possible if the import of goods for processing and the subsequent export of processed products are carried out through one customs authority (goods for processing and processed products are presented and declared to the same customs authority). In addition, one of the following conditions must be met:

1) the purpose of processing goods is their repair (both on a reimbursable and non-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 for processing are placed under the customs regime of processing in the customs territory.

The obtained permission of the customs authority for the processing of goods in the customs territory is valid for the period of processing of goods, which is established based on the duration of the process of processing goods and the time required for disposal of processed products (waste and residues). The processing time for goods includes:

a) customs clearance of goods for processing (foreign goods) imported in separate batches;

b) carrying out operations for the processing of goods (clause 2 of article 177 of the Labor Code);

c) customs clearance of processed products and residues (clause 1 of article 185 of the Labor Code).

The specific term for the processing of goods is determined by the applicant of the regime in agreement with the customs authority. The deadline for processing goods is two years. The period for processing goods begins from the day they are placed under the customs regime, and when goods are imported in separate consignments - from the day the first consignment of goods is placed.

Paragraphs 5, 6 of Art. 185 of the Customs Code allow, at the request of an interested person (a person who has received permission for processing), to suspend the customs regime for processing in the customs territory. For the period of suspension of the term for processing, operations on the processing of goods should not be carried out, and the products of processing are placed in a customs warehouse or under other customs regimes that do not provide for the release of goods for free circulation.

Paragraph 5 of Art. 179 of the Labor Code allows for the possibility of transferring permission to apply the customs regime for the processing of goods in the customs territory to another Russian person. The transfer of a permit for the processing of goods does not extend the period of processing.

In accordance with paragraph 1 of Art. 181 of the Labor Code, an issued permit for the processing of goods can be revoked by the customs authority only on the basis of an act of the Government of the Russian Federation, which introduces a ban on the placement of certain goods under the customs regime for processing in the customs territory.

According to the rules of art. 185 of the Labor Code, the customs regime for the processing of goods in the customs territory ends:

1) export of processed products from the customs territory of the Russian Federation (with exemption from export customs duties, but subject to all prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities);

2) release of processing waste in the customs territory of the Russian Federation for free circulation, export outside the customs territory of the Russian Federation or destruction (in the case of release of waste for free circulation, the latter are subject to customs declaration and imposition of import customs duties and taxes);

3) export of residues from the customs territory of the Russian Federation, placement under the regime of processing in the customs territory, release for free circulation in the customs territory of the Russian Federation (in the case of release for free circulation, the balances are subject to customs declaration and imposition of import customs duties, taxes, and interest is charged on the indicated amounts at the refinancing rates of the Central Bank of the Russian Federation from the date of release of goods for processing in the territory of the Russian Federation).

It is also allowed to complete the processing regime in the customs territory:

- export of imported foreign goods in an unchanged state (re-export);

- release for free circulation in the customs territory of the Russian Federation of products of processing of imported foreign goods (with payment of the amounts of import customs duties and taxes, as well as interest on the indicated amounts at the refinancing rates of the Central Bank of the Russian Federation, as if a deferral was granted for these amounts from the date of placement of foreign goods under the customs regime of processing in the customs territory).

According to the norm of Art. 186 of the Labor Code, a feature of the application of the customs regime for the processing of goods in the customs territory is equivalent compensation, which means the possibility of replacing imported foreign goods with other goods, including Russian ones, if their descriptions, qualities and technical characteristics match. Equivalent compensation is allowed with the permission of the customs authority and can be applied before the import of foreign goods for processing.

The procedure for filling out a customs declaration for goods placed under the customs regime of processing in the customs territory is determined by order of the Federal Customs Service of Russia dated August 11, 2006 No. 762 "On Approval of the Instruction on the Procedure for Filling in a Cargo Customs Declaration and a Transit Declaration".

Processing for domestic consumption. According to paragraph 1 of Art. 187 of the Customs Code, processing for domestic consumption is a customs regime under which imported goods are used in the customs territory of the Russian Federation for a specified period (term of processing goods) for the purposes of processing goods with full conditional exemption from customs duties, followed by the release of processed products for free circulation with payment of customs duties at the 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.

The customs regime for the processing of goods for domestic consumption has a number of similarities with the regime for processing in the customs territory, i.e., with the appropriate permission from the customs authority, foreign goods are subjected to processing operations in the customs territory of the Russian Federation, which result in the appearance of processed products, waste and, possibly, , unused in the production process residues.

Significant differences are seen in the conditions and requirements of the processing regime for domestic consumption. First, under the customs regime of processing for domestic consumption, only goods can be placed, the list of which is determined by the Government of the Russian Federation. Secondly, possible operations for the processing of goods are limited to only two types of operations: a) the actual processing or processing of goods; b) the manufacture of new goods, including the installation, assembly or disassembly of goods. Thirdly, the processing of goods is possible under the simultaneous observance of the following conditions:

1) the availability of the possibility of identifying goods for processing in processed products (identification requirements are similar to the requirements of the processing regime in the customs territory);

2) the amounts of customs duties payable in respect of processed products must be lower than the amounts of import customs duties payable if the goods for processing (imported foreign goods) were released for free circulation;

3) processed products cannot be restored to their original state in an economically advantageous way.

Fourthly, the deadline for the processing of goods and, accordingly, the period of validity of the permit cannot exceed one year (calculation of the beginning of the processing period is similar to the processing regime in the customs territory). Fifth, permission to process goods for domestic consumption can only be obtained prior to the submission of a customs declaration with the declared processing regime. Sixth, a person who has received permission to process goods for domestic consumption (the regime applicant) must directly carry out operations for the processing of goods. Seventh, the issued permit for the processing of goods is not transferable to another person. Finally, eighth, the customs regime of processing for domestic consumption ends with the release of processed products for free circulation with the payment of import customs duties at the rates applicable to processed products, taking into account the country of origin of foreign goods for processing.

The customs value and quantity of processed products are determined on the day of their application for release for free circulation, unless otherwise established by the Government of the Russian Federation.

Processing outside the customs territory. According to the norm of paragraph 1 of Art. 197 of the Labor Code, processing outside the customs territory is 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 , taxes.

Goods exported from the customs territory of the Russian Federation for processing are exempted from payment of export customs duties. Non-tariff regulation measures are not applied to such goods. However, when goods are exported for processing outside the customs territory, no exemption from payment, refund or refund of internal taxes is made.

In accordance with paragraph 4 of Art. 198 of the Labor Code, the Government of the Russian Federation, proceeding from the protection of the interests of domestic producers, has the right to: a) determine cases when the regime is not allowed for certain types of goods; b) establish quantitative or cost restrictions on the admission of goods for processing operations outside the customs territory.

Declaration of goods in accordance with the customs regime of processing outside the customs territory is preceded by obtaining permission to apply the regime. To obtain a permit for processing, the declarant submits to the customs office in the region of activity of which he is registered, a written application, which must contain the following information:

1) the name of the applicant, his location, the numbers of settlement and currency accounts, indicating the banks in which they are opened, and other data;

2) about the goods exported for processing (name, code according to the TN VED of Russia, quantity, value in rubles), information about the customs authority in which it is supposed to carry out customs clearance of goods, information about the contract in accordance with which the goods are exported for processing;

3) about products of processing (name, code according to the TN VED of Russia, quantity, value in rubles);

4) on the norms for the output of processed products;

5) on operations for the processing of goods, methods and terms of their performance;

6) on methods for identifying goods in processed products;

7) on the possible replacement of processed products with foreign goods;

8) on the term for processing goods.

Documents confirming the declared information are attached to the application.

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.

If the goods are exported in one consignment and declared in one customs authority, it is allowed to use the customs declaration as an application for the application of the customs regime for processing outside the customs territory, provided that, firstly, the purpose of processing goods outside the customs territory is to repair them, including including those carried out on a reimbursable basis; secondly, the customs value of goods exported for processing does not exceed 500 thousand rubles.

The customs regime for the processing of goods outside the customs territory may be completed by the following actions:

1) import and clearance of processed products of previously exported goods. Processed products imported into the customs territory of the Russian Federation are subject to full or partial exemption from payment of import customs duties and taxes;

2) placing products of processing or exported goods for processing under other customs regimes.

The term for the processing of goods is determined by the declarant in agreement with the customs authority and cannot exceed two years.

As the practice of using the customs regime for processing outside the customs territory shows, Russian goods are mainly exported for the purpose of repair.

7.2. Customs regimes of temporary import and customs warehouse

Temporary importation. According to the norm of paragraph 1 of Art. 209 of the Labor Code, temporary import is a customs regime in which foreign goods are used for a certain period (period of temporary import) in the customs territory of the Russian Federation with full or partial conditional exemption from customs duties and taxes and without the application of non-tariff regulation measures to these goods.

The following foreign goods may be placed under the customs regime of temporary import: a) transported across the customs border (i.e. the first customs regime declared for goods imported into the Russian Federation is a regime of temporary import); b) conditionally released on the customs territory of the Russian Federation (i.e., the customs regime of temporary importation is declared in order to change the customs regime in which the goods are located).

The customs regime of temporary import is permissive. A permit for temporary importation of goods is issued by the customs authority that accepted the customs declaration to the person who applied for the temporary importation customs regime. Together with the CCD, an application is submitted to the customs authority for the application of the customs regime of temporary importation.

Permission to place goods under the customs regime of temporary import is issued on the condition that the person declaring the customs regime of temporary import provides an obligation to re-export temporarily imported goods. Exceptions are cases of temporary import of goods (up to 34 months) related to the main production assets (means).

Permission for temporary import is issued by affixing in the customs declaration: 1) resolution "Temporary import is allowed until ... Periodicity of payment of customs duties and taxes"; 2) signatures of an authorized official of the customs authority; 3) indications in the customs declaration (in column "D/J" of the CCD) of the full name of the person who received a permit for temporary importation, his main state registration number, taxpayer identification number; 4) an imprint of the stamp "Issue permitted".

Temporary import is allowed if it is possible to identify the goods by the customs authority during their re-export. Temporarily imported goods can only be used by a person who has received a temporary import permit.

The time limit for temporary importation is two years. In cases where the initially declared period of temporary importation is less than two years, the extension of this period is carried out by the customs office that exercises customs control over temporarily imported goods.

In accordance with Art. 209 of the Labor Code, temporary importation of goods is possible with full or partial conditional exemption from customs duties and taxes.

During the period when goods are under the customs regime of temporary import, it is allowed:

a) performance of operations with goods 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 they were placed under the customs regime of temporary import;

b) transfer, with the permission of the customs authority, temporarily imported goods for use by another person who can act as a declarant, without suspension or extension of the regime.

The customs regime of temporary import can be completed: 1) by the export of goods (re-export); 2) release for free circulation (release for domestic consumption). In addition, the customs regime of temporary admission can be completed by the declaration of such customs regimes as:

- processing in the customs territory;

- refusal in favor of the state;

- destruction.

The amounts of periodic customs payments paid in the event of re-exportation of temporarily imported goods (re-export) or declaration of temporarily imported goods for a different customs regime are not subject to return.

Customs warehouse regime. In accordance with Art. 215 of the Labor Code, a customs warehouse is a customs regime in 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 state regulation of foreign trade activities, and goods intended for export are stored under customs control under the conditions provided for in § 5 Ch. 19 TK.

The customs warehouse as a customs regime allows: a) storage of goods with exemption from customs duties and taxes, i.e. non-application of non-tariff regulation measures to goods during the entire period of their storage; b) disposal of goods during the entire period of their storage.

Under the customs warehouse regime, both foreign goods (imported or imported into the Russian Federation, but under other customs regimes) and Russian goods can be placed.

In accordance with paragraph 1 of Art. 217 of the Labor Code and Decree of the Government of the Russian Federation dated November 26, 2003 No. 1712-r "On the list of goods that are not subject to placement under the customs regime of a customs warehouse" it is prohibited to place under the customs regime of a customs warehouse:

1) goods prohibited by the legislation of the Russian Federation for import into the Russian Federation and export from the Russian Federation;

2) goods, the expiration date of which on the day of their application for the customs regime of a customs warehouse is less than the established storage periods in accordance with paragraph 2 of Art. 218 TC;

3) nuclear materials, equipment, special non-nuclear materials subject to export control;

4) military products;

5) chemicals and equipment that can be used in the creation of chemical weapons and for which export control is established;

6) radioactive isotopes in all types, compounds and products, other radioactive substances, as well as radioisotope products that are part of instruments and equipment;

7) narcotic drugs, psychotropic substances and their precursors, potent and poisonous substances;

8) explosives, including after the disposal of ammunition, as well as waste from their production, blasting agents, gunpowder for industrial use and pyrotechnic products;

9) hazardous waste;

10) goods subject to labeling with excise stamps in accordance with the legislation of the Russian Federation, but not marked with such stamps or labeled in violation of the established procedure.

Foreign goods may be placed in a customs warehouse in accordance with the following purposes: 1) for the purpose of storage and subsequent re-export of goods, i.e. export outside the customs territory of the Russian Federation; 2) for the purpose of storage and subsequent release in the customs territory of the Russian Federation; 3) in order to suspend the customs regime in which the foreign goods are located.

Based on paragraph 1 of Art. 220 of the Labor Code, 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, in respect of these goods, import customs duties and taxes are not paid, or the amounts of import customs payments paid are refundable, if such an exemption or refund provided for the actual export of goods from the customs territory of the Russian Federation. In case of non-exportation of goods, the amounts of import customs duties in respect of which exemption from their payment was granted or the said amounts were returned, as well as interest on them, are subject to payment.

Russian goods are declared in the regime of a customs warehouse for the purpose of subsequent export in accordance with the customs regime of export. According to the norm of paragraph 2 of Art. 220 of the Labor Code, when Russian goods intended for export from the customs territory of the Russian Federation in accordance with the customs regime of export are placed in a customs warehouse, exemption from payment, reimbursement or refund of internal taxes (VAT, excises) are provided, if such exemption, reimbursement or refund is provided for the actual export of the specified goods from the customs territory of the 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.

The customs warehouse as a customs regime is characterized by the possibility of storing goods for up to three years with exemption from customs payments, but this period may be less than three years. The specific period of storage of goods in the customs warehouse regime is determined by the person placing the goods in the customs warehouse and is indicated in the customs declaration (CCD). Upon a reasoned request of the person who placed the goods in the customs warehouse, the extension of the period of storage of goods in the customs warehouse is carried out by the customs office exercising control over the stored goods.

In accordance with paragraph 2 of Art. 218 of the Labor Code, goods with a limited shelf life and (or) sale must be declared for 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. Goods that are perishable and are food products intended for their subsequent use as supplies intended for consumption by passengers and crew members on board sea (river) vessels, aircraft and trains, as well as medicines, must be declared otherwise. customs regime than the customs regime of the customs warehouse, and exported from the customs warehouse no later than 60 days before the expiration of their shelf life and (or) sale.

During the period of storage of goods in a customs warehouse, the latter may be subjected to the following operations.

1. Operations related to ensuring their safety:

- cleaning;

- ventilation;

- drying (including with the creation of an influx of heat);

- creation of an optimal temperature regime of storage (cooling, heating);

- placement in protective packaging;

- application of protective lubricants and preservatives;

- painting for protection against rust;

- introduction of safety additives;

- application of anti-corrosion coating before transportation;

- weighing goods.

2. Simple assembly operations (in particular, those related to the completion of goods or bringing them into working condition), as well as operations necessary to prepare goods for sale and transportation, including:

- fragmentation of the party;

- formation of shipments;

- sorting;

- packaging;

- repacking;

- marking;

- loading;

- unloading;

- overload;

- operations necessary to improve commercial qualities;

- placement of goods on demonstration stands within the customs warehouse;

- testing.

The listed operations are carried out with the permission of the customs authority upon a written application of the person having authority in relation to the goods.

3. Operations related to taking samples and samples of goods for research.

The operation of the customs regime of a customs warehouse ends with the placement of goods under a different customs regime. Goods stored in a customs warehouse must be declared for a different customs regime no later than the day of expiration of their storage period. Based on paragraph 2 of Art. 223 of the Labor Code, any person who has the right to act as a declarant can terminate the customs warehouse regime.

In accordance with Art. 221 of the Labor Code, goods that have become unusable, spoiled or damaged due to 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.

In accordance with Art. 216 of the Labor Code, customs warehouses may be established by: a) Russian legal entities included in the Register of Customs Warehouse Owners; b) customs authorities of the Russian Federation (not included in the Register of Customs Warehouse Owners).

To obtain the right to carry out activities in the status of a customs warehouse owner, a Russian legal entity must fulfill a number of conditions:

1) to have in possession (ownership or economic management or rent for a period of at least three years) premises and (or) open areas planned and suitable for use as a customs warehouse;

2) take measures to ensure the payment of customs payments:

- for owners of customs warehouses of an open type, the amount of security is determined at the rate of 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 useful volume of the premises, if the premises are used as a warehouse;

- for owners of customs warehouses of a closed type - 2,5 million rubles;

3) conclude an insurance contract for the risk of civil liability that may arise as a result of damage to goods. The sum insured 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; 1000 rub. for 1 cu. m of usable volume, if the premises are used as a customs warehouse, but cannot be less than 2 million rubles).

Inclusion in the Register of Owners of Customs Warehouses is carried out on the basis of an application of an interested person.

In accordance with Art. 224 of the Labor Code customs warehouses can be open and closed. Open-type customs warehouses are intended for storage of any goods not prohibited from being placed in the customs warehouse regime, belonging to any persons. Customs warehouses created by customs authorities can only be open-type warehouses.

Customs warehouses of a closed type, as a rule, are created for the storage of goods of the owner of a customs warehouse. Creating your own customs warehouse allows you to import the required amount of goods that can be stored in such a warehouse for up to three years without paying customs duties. During this period of storage, the goods are exported from the warehouse only as required by production, with the payment of import customs duties and taxes in respect of the consignment of goods released for free circulation.

In some cases, customs warehouses of a closed type may be created for the storage of certain types of goods, the list of which is determined by the Government of the Russian Federation.

The customs warehouse itself is a specially allocated and equipped room and (or) an open parking lot. The territory of the customs warehouse is a zone of customs control.

A customs control zone is a territory (a piece of land, a warehouse or other premises) within which goods and vehicles, as well as industrial, commercial or other activities, are under the control of customs authorities.

Arrangement and equipment of the customs warehouse must meet the requirements of: a) ensuring the proper safety of goods; b) exclusion of the possibility of access to goods by unauthorized persons (who are not employees of the warehouse, who do not have authority in relation to stored goods); c) ensuring the possibility of conducting customs control of goods.

The certificate of inclusion in the Register of Customs Warehouse Owners shall be valid for five years.

In carrying out its activities, the owner of a customs warehouse is responsible for:

1) for compliance with the requirements of customs regulations (otherwise, it is possible to bring to administrative responsibility);

2) for the payment of customs payments (in case of loss of goods or issue without the permission of the customs authority - paragraph 2 of article 320, paragraph 2 of article 230 of the Labor Code);

3) civil liability for compensation for damage caused to a person whose goods were stored in a customs warehouse;

4) in the form of revocation of a certificate of inclusion in the Register of owners of customs warehouses (for example, in the case of repeated administrative liability for certain offenses in the field of customs - Article 231 of the Labor Code).

Storage of goods in the customs warehouse of the customs authority is paid.

7.3. Free customs zone (free warehouse)

In accordance with par. 2 p. 2 art. 155 of the Labor Code, 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). Currently, legal relations of this kind are regulated by the Federal Law of July 22, 2005 No. 116-FZ "On Special Economic Zones in the Russian Federation" (hereinafter referred to as the Law on Special Economic Zones).

According to the current legislation, a free customs zone and a free warehouse are two independent customs regimes.

Both foreign and Russian goods can be declared under the customs regime of the free customs zone. In accordance with paragraph 3 of Art. 2 of the Labor Code, 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 non-tariff regulation measures. Foreign goods imported into the territory of the special economic zone, which is also a free customs zone, are exempt from paying import customs duties. Excise duty and customs duty for customs clearance of goods shall be paid in full. When placing Russian goods under the customs regime of a free customs zone for the purpose of subsequent export, customs duties are applied as to goods exported outside the customs territory of the Russian Federation in the export regime; VAT and excises are not paid (subclause 1, clause 2, article 151, clause 1, clause 2, article 185 of the Tax Code).

When participants in a special economic zone export foreign goods to the rest of the customs territory of the Russian Federation or outside the Russian Federation, such goods are subject to customs clearance.

A product is considered to be produced in a special economic zone if it was completely produced in the territory of a special economic zone or subjected to sufficient processing in accordance with the criteria and established procedure. The criteria for sufficient processing include:

a) a change in the commodity position in accordance with the TN VED at the level of any of the first four characters, which occurred as a result of the processing of the goods;

b) the performance of production or technological operations sufficient or insufficient for the goods to be considered as originating from a special economic zone;

c) change in the cost of goods, if the value added of its processing (processing) is at least 30% of the share of the price of the supplied goods (in relation to goods related to electronic and complex technology - at least 15%).

The customs regime of the free customs zone has no time limits and is completed at the request of the interested person by placing foreign goods or products of their processing under a different customs regime. The law provides only a general period (regardless of the type of goods and the legal status of the person concerned) for the operation of a special economic zone (free customs zone) - 25 years.

In most cases, the customs regime of the free customs zone ends:

1) release for free circulation of foreign goods or products of their processing in accordance with the customs regime of release for domestic consumption;

2) export of foreign goods (re-export) or products of their processing outside the customs territory of the Russian Federation in accordance with the customs regime of export.

A special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, on which a special regime for carrying out entrepreneurial activities operates (Article 2 of the Law on Special Economic Zones). On the territory of the Russian Federation, in particular, special economic zones of the following types may be created: 1) industrial and production special economic zones; 2) technology-innovative special economic zones (Article 4 of the said Law).

Among the conditions for the creation of special economic zones, the following can be distinguished.

1. Special economic zones can be created only on land plots that are in state and (or) municipal ownership.

2. Special economic zones are created in the order of competitive selection of applications.

3. The decision to create a special economic zone is taken by the Government of the Russian Federation in the form of a resolution.

4. The term of the special economic zone is 20 years (the term is not subject to extension).

On the territory of the special economic zone is not allowed:

1) placement of housing facilities;

2) development of mineral deposits, their extraction;

3) processing of minerals;

4) production and processing of excisable goods.

According to the norm of art. 37 of the Law of Special Economic Zones under the free customs zone, a customs regime is adopted in which foreign goods are placed and used within the territory of the special economic zone without paying customs duties and VAT, as well as without applying non-tariff regulation measures to these goods.

Russian goods are placed and used in the territories of special economic zones on the terms applicable to export in accordance with the customs regime for export with payment of excise duty and without payment of export customs duties.

With regard to Russian and foreign goods, the customs regime of a free customs zone can only be declared by a resident of a special economic zone.

Residents and non-residents are required to keep records of imported, exported, stored, manufactured, processed, purchased and sold goods in the territory of the special economic zone and submit reports to customs authorities in respect of these goods.

The customs regime of a free customs zone can be completed in one of the following ways:

1) release of goods for free circulation in the rest of the customs territory of the Russian Federation or alienation of goods in favor of non-residents of the special economic zone;

2) export of goods (Russian and foreign) from the territory of the special economic zone outside the customs territory of the Russian Federation;

3) destruction of goods in accordance with the customs regime of destruction.

In addition to the listed options for completing the customs regime of a free customs zone, it is allowed to transfer rights to goods by one resident of a special economic zone to another resident of a special economic zone.

Upon termination of the existence of a special economic zone, goods placed under the regime of a free customs zone shall be subject to: a) transfer to another free customs zone; b) clearance in accordance with a different customs regime.

A free warehouse is a customs regime under which foreign goods are imported into the territory of the Russian Federation (to the location of a free warehouse) for the purpose of manufacturing vehicles and automotive components, which are subsequently produced for free circulation in the customs territory of the Russian Federation.

Currently, in the Russian Federation, a free warehouse operates only in relation to automotive production.

To create a free warehouse, you need to obtain a license. The license is issued by the Federal Customs Service of Russia on the basis of a decision of the Government of the Russian Federation. The deadline for the free warehouse regime for each investment project is seven years. The minimum term of the regime (taking into account the criteria for evaluating the investment project) should not be less than five years.

The grounds for terminating the free warehouse regime may be:

1) expiration of the license;

2) the will of the owner of a free warehouse (before the expiration of the license);

3) revocation of a license;

4) cancellation of a license;

5) export of goods from a free warehouse and their placement under a different customs regime.

The goods located in the liquidated warehouse are subject to placement under a different customs regime (except in cases of liquidation on the basis of license cancellation), while the customs value of such goods is determined on the date of acceptance of the declaration with the declared new customs regime.

Cancellation of the license is carried out by the Federal Customs Service of Russia on the basis of the decision of the Government of the Russian Federation. When a license is annulled, goods previously imported from abroad and located in a free warehouse are subject to repeated customs clearance in accordance with the customs regime of release for free circulation. In this case, the customs value of such goods is determined on the date of their placement in a free warehouse.

Topic 8. FINAL AND SPECIAL CUSTOMS REGIMES

8.1. Re-import and re-export

Reimport. According to the norm of paragraph 1 of Art. 234 of the Customs Code, re-import is 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 paying customs duties, taxes and without applying non-tariff regulation measures to goods.

The customs regime of re-import ends with the release of goods for free circulation.

In accordance with paragraph 3 of Art. 236 of the Labor Code, the Government of the Russian Federation determines: a) the procedure for calculating the amounts of subsidies and other amounts payable in respect of re-imported goods; b) cases of charging interest on payable (i.e., refundable) amounts of subsidies and other amounts at the refinancing rates of the Central Bank of the Russian Federation.

Among the mandatory conditions, the observance of which will allow placing the goods under the customs regime in question, include the following:

1) the imported (re-imported) goods had to have the status of Russian goods at the time of export outside the customs territory of the Russian Federation or was a product of processing of foreign goods in the customs territory of the Russian Federation;

2) goods are declared for the customs regime of re-import within three years from the date of export.

In some cases, the period for the possible re-import of goods may be extended at the motivated request of the interested person, but only in relation to equipment used for construction, industrial production, mining and other similar purposes.

Re-imported goods must be in the same condition in which they were at the time of export outside the customs territory of the Russian Federation. In turn, the immutability of the state implies, firstly, the correspondence of the name and code of the re-imported product according to the TN VED to the previously exported product; secondly, the compliance of the technical characteristics and other conditions relating to the re-imported goods with those of the previously exported goods.

In accordance with Art. 236 of the Labor Code, when re-importing goods, they are subject to return to the federal budget:

1) the amounts of import customs duties, taxes and (or) interest on 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;

2) 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 payments payable upon re-import of goods are collected by the customs authorities in the manner prescribed by the Customs Code for the payment of customs payments.

If the amount of export customs duties was collected during the export of reimported goods, it is possible for the customs authorities to refund such payments, provided that the goods are declared for the customs regime of re-import no later than six months from the date of export outside the customs territory of the Russian Federation.

According to Art. 237 of the Labor Code, in order to obtain permission to place goods under the customs regime of re-import, the declarant must submit to the customs authority information: 1) on the circumstances of the export of goods from the customs territory of the Russian Federation; 2) on operations to repair goods, if such operations were carried out with goods outside the customs territory of the Russian Federation. This information must be documented.

The customs regime of re-import ends with the release of goods for free circulation.

Re-export. According to the norm of art. 239 of the Customs Code, re-export is 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, taxes and without applying 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.

When exporting re-exported goods, export customs duties are not paid.

In accordance with paragraph 3 of Art. 240 of the Labor 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.

As an exception to the general rules for applying the customs regime of re-export of the TC, the possibility of export (re-export) of Russian goods is provided. These goods are Russian on the basis of their release on the customs territory of the Russian Federation for free circulation, i.e., in fact, foreign-made goods are exported. Re-export of these goods is possible subject to the following conditions:

1) on the day of crossing the customs border, the goods had defects or they otherwise did not comply with the terms of the foreign economic transaction in terms of quantity, quality, description or packaging, and for these reasons they are returned to the supplier or another person specified by him;

2) the goods were not used or repaired in the Russian Federation (except for cases when the use of the goods was necessary to detect defects or other circumstances that led to their return);

3) the goods can be identified by the customs authorities;

4) goods are exported within six months from the date of their release for free circulation.

Customs declaration of goods exported in accordance with the customs regime of re-export is possible both using the CCD and a written application drawn up in any form and containing information about the declared customs regime (re-export), the declarant, about the goods (name, quantity) and their place location, the date of the application.

8.2. Destruction and abandonment in favor of the state

Destruction. According to the norm of Art. 243 of the Labor Code, destruction is a customs regime in which foreign goods are destroyed under customs control without paying customs duties, taxes, and without applying economic prohibitions and restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

The procedure for filling out a cargo customs declaration for goods declared for the customs regime of destruction is determined by order of the Federal Customs Service of Russia dated August 11, 2006 No. 762 "On Approval of the Instruction on the Procedure for Filling in a Cargo Customs Declaration and a Transit Declaration".

Under the customs regime of destruction are placed only foreign goods, both imported into the customs territory of the Russian Federation and previously imported. In addition, in accordance with paragraph 1 of Art. 246 of the Customs Code, the customs regime for destruction can be applied to goods that have turned out to be:

a) destroyed;

b) irretrievably lost;

c) damaged due to an accident or force majeure.

If there is appropriate evidence confirming the facts listed above, it is possible to re-register the goods in order to remove this goods from customs control (clause 1 of article 360 ​​of the Labor Code).

Foreign goods related to:

1) to 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 the termination of the pledge relationship);

4) goods seized or arrested in accordance with the legislation of the Russian Federation.

The method of destruction of goods chosen by the interested person (declarant) must not, firstly, cause significant harm to the environment or pose an immediate or potential danger to human life and health; secondly, to be reduced to the consumption of goods in accordance with their usual purpose (for example, importing feed into the Russian Federation and feeding it to animals); thirdly, to leave the possibility of restoring destroyed goods to their original condition in an economically beneficial way.

The place of destruction of goods is also determined by the declarant, taking into account the requirements of the legislation of the Russian Federation on environmental protection.

The term for the destruction of goods by the method chosen by the declarant is established by the customs authority based on the application of the declarant, taking into account: a) the time of transportation of goods from their location to the place of destruction; b) the time required to carry out operations for the destruction of goods by the declared method.

Wastes generated as a result of the destruction of goods and not exported outside the Russian Federation or processed into a state unsuitable for their commercial use are considered as imported foreign goods and are subject to customs declaration with the payment of import customs duties and taxes (as if they were imported into customs territory of the Russian Federation in this state).

Rejection in favor of the state. According to Art. 248 of the Labor Code, refusal in favor of the state is a customs regime in which goods are transferred free of charge to federal ownership without payment of customs duties, taxes, customs fees for customs clearance, and also without the application of 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.

The application of the refusal regime in favor of the state is regulated by § 4 Ch. 20 of the Customs Code, as well as by order of the State Customs Committee of Russia dated November 27, 2003 No. 1342 "On approval of the Instruction on the performance of certain customs operations when using the customs regime of refusal in favor of the state."

The customs regime of refusal in favor of the state can be declared by any interested person who has the right to act as a 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.

Declaration of goods in accordance with the customs regime of refusal in favor of the state is carried out by submitting a cargo customs declaration by the declarant to the customs authority. The procedure for filling out the GDT is determined by order of the Federal Customs Service of Russia dated August 11, 2006 No. 762 "On Approval of the Instruction on the Procedure for Filling in a Cargo Customs Declaration and a Transit Declaration".

To declare goods in accordance with the customs regime under consideration, it is necessary to obtain permission from the head of the customs office in the region of activity of which the goods are located. Permission is issued by superimposing a resolution on the statement "Refusal in favor of the state is allowed" indicating the place determined for the placement of goods that the person refuses in favor of the state. The resolution is certified by the signature of the head of customs or a person replacing him, and an imprint of the seal of the customs.

The decision to transfer to federal ownership of goods declared for the customs regime of refusal in favor of the state is formalized by affixing to the customs declaration (in column "D") an imprint of the stamp "Goods received". At the same time, an act of acceptance and transfer of goods placed under the customs regime of refusal in favor of the state and converted into federal property is drawn up. The act of acceptance and transfer is drawn up on the basis of the act of customs inspection of goods, the conduct of which is mandatory. The acceptance certificate is issued in three copies. From the date of transfer of goods to the customs authority under the act of acceptance and transfer, the goods are considered to be turned into federal property and have the status of Russian goods for customs purposes, that is, they are in free circulation on the territory of the Russian Federation.

The application of the regime of refusal of goods in favor of the state is possible if this does not entail any expenses for the state bodies of the Russian Federation that cannot be reimbursed from the proceeds from the sale of goods.

Further disposal of goods, which the person refused in favor of the state, is carried out in one of the following ways.

1. Direction for sale: the sale of goods is carried out at prices determined in accordance with the legislation of the Russian Federation on valuation activities (clause 3 of article 431 of the Labor Code).

2. Free transfer of goods. Based on Art. 433 of the Labor Code of the Federal Customs Service of Russia has the right to transfer free of charge those turned into federal property:

- medicines;

- food products (including baby food) subject to rapid spoilage;

- clothing, footwear and other essentials for social security, health care, education, child care facilities, social protection authorities, etc.

8.3. Temporary export and duty-free trade

Temporary export. According to the norm of paragraph 1 of Art. 252 of the Labor Code, temporary export is 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 of the Russian Federation on state regulation of foreign trade activities.

The requirements of the customs regime under consideration allow the use of goods abroad with their subsequent return to the customs territory of the Russian Federation, which provides for the mandatory identification of goods by customs authorities.

Unlike the customs regime of temporary import, there are no deadlines for the temporary export of goods in the Customs Code. These terms are determined by the customs authority in each individual case of temporary export, based on the declaration of the declarant on the purposes and circumstances of the temporary export of goods.

Declaration of goods in accordance with the customs regime of temporary export is carried out using a cargo customs declaration filled in in accordance with the rules for filling out a customs declaration when declaring goods exported from the customs territory of the Russian Federation.

Permission to place goods under the customs regime of temporary export is issued by the customs authority that accepted the customs declaration with the declared customs regime of temporary export, provided that the declarant submits an application on the expected timing of temporary export.

The decision to place goods under the customs regime of temporary export is made by the head of the customs authority (head of the customs post) that accepted the customs declaration, by affixing the resolution "Temporary export is allowed until ..." in the declaration, his signature and the imprint of the stamp "Release is allowed".

The customs regime of temporary export can be completed:

1) re-importation of temporarily exported goods (not later than the day of expiration of the temporary export period). At a reasoned request of a person who has received a permit for temporary export, it is allowed to extend the term for the temporary export of goods. The decision to extend the period of temporary export is taken by the customs office, which controls compliance with the period of temporary export of goods. The decision to extend the period of temporary export is sent by a letter from the customs to the applicant. The extension of the period of temporary export is carried out by putting in the customs declaration the mark "The period has been extended until ____________________ for goods ____________________", indicating the details of the customs letter on the extension of the period of temporary export, the signature of an official of the customs authority indicating the date of putting the mark and an imprint of his personal numbered seal;

2) application of temporarily exported goods to a different customs regime. In accordance with paragraph 4 of Art. 256 of the Customs Code, it is allowed to change the customs regime of temporary export to another customs regime applicable to exported goods without actually presenting the goods to the customs authority.

Free trade. In accordance with paragraph 1 of Art. 258 of the Labor Code, duty-free trade is 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 application to the 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 customs regime of duty-free trade has several objectives. Firstly, it is a commercial activity, due to the sale of goods at prices that do not include the amount of import customs duties, taxes or internal taxes. Secondly, duty-free trade is an opportunity for individuals to purchase goods at relatively low prices compared to similar goods sold on the domestic market.

It is possible to place goods under the customs regime of duty-free trade subject to the following conditions.

1. Establishment of a duty-free shop (MBT). The opening of the office is 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 (permitting) documents for retail trade in goods. Office premises may consist of trading floors, utility rooms, warehouses. These premises are a permanent zone of customs control and must be properly equipped. The owner of the MBT (declarant) shall notify in advance (as a rule, no later than 15 days) the customs authority of the opening date of the duty-free shop. The owner of the MBT can only be a Russian legal entity.

2. Submission of a customs declaration (CCD).

3. Ensuring the payment of customs duties in respect of each batch of goods being cleared.

4. Payment of customs fees for customs clearance of goods.

In accordance with the Decree of the Government of the Russian Federation dated November 12, 2003 No. 1642-r "On the list of goods not subject to placement under the customs regime of duty-free trade", it is not allowed to place under the customs regime of duty-free trade:

1) goods not intended for personal use or consumption by individuals;

2) heavy goods (weighing more than 20 kg);

3) bulky goods (when the sum of dimensions in length, width and height is more than 200 cm);

4) goods intended for sale in primary packaging intended for retail sale, if such goods are not packaged in the specified manner before they are placed under the customs regime of duty-free trade (goods requiring packaging, packing or weighing);

5) Russian goods subject to export customs duties or for which prohibitions and restrictions that are not of an economic nature are established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, with the exception of:

a) products from fish and crustaceans, mollusks and other aquatic invertebrates (including caviar), packed for retail sale and ready for immediate consumption, net weight not exceeding 0,5 kg;

6) sturgeon caviar in a package with a net weight of not more than 0,25 kg, specially marked in accordance with the Convention of March 3, 1973 on International Trade in Endangered Species of Wild Fauna and Flora;

c) medicines (including provitamins, vitamins, hormones and antibiotics) used for medical purposes and registered in the Russian Federation, in packages for retail sale, if they can be sold without a prescription (appointment) from a doctor;

d) jewelry and other household items made of precious metals and precious stones, as well as amber, with the exception of unique amber formations;

e) souvenirs or handicrafts made of paper pulp, wood and (or) metal.

According to the norm par. 2 hours 1 tbsp. 23 of the Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation", the placement of goods in the duty-free trade regime does not require the provision of a certificate of conformity for such goods.

Goods declared for placement under the customs regime of duty-free trade must be intended exclusively for sale (according to the rules of retail trade) in this store, subject to their subsequent export by individuals outside the customs territory of the Russian Federation.

The MWT owner is responsible for:

1) for compliance with the requirements of the customs regime of duty-free trade, including the requirements for keeping records of receipts in the duty-free shop of goods and their sale, as well as submitting the necessary reports to the customs authorities.

At least once every three calendar months, the owner of the MVT is obliged to submit to the customs office in the region of operation of which the duty-free shop is located, reporting on goods placed under the duty-free trade regime and sold in the duty-free shop, as well as on goods in respect of which the customs regime duty-free trade changed to a different customs regime;

2) for the payment of customs payments in case of loss of foreign goods or their use for other purposes than retail sale in a duty-free shop to individuals traveling outside the customs territory RF.

8.4. Movement of supplies and other special customs regimes

Moving supplies. According to the norm of paragraph 1 of Art. 265 of the Customs Code, the movement of supplies is 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 crew members and passengers of such sea (river) vessels, aircraft, are moved 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. Thus, supplies mean:

1) goods necessary to ensure the normal operation and maintenance of sea (river) vessels, aircraft and trains en route or at points of intermediate stop or parking, including fuel, fuels and lubricants (except for spare parts and equipment), paints and varnishes transported on board sea and mixed "river-sea" navigation vessels;

2) goods 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 goods are sold or not;

3) goods intended for sale to passengers and crew members of sea (river) vessels, aircraft without the purpose of consuming these goods on board these vessels;

4) foreign goods located in the customs territory of the Russian Federation (for sale to passengers and crew members of sea (river) and aircraft without the purpose of their consumption on board these ships).

The places of customs clearance of supplies are: a) the customs authority in the region of activity of which the port (airport) open for international traffic is located; b) the customs authority located at the place of formation (arrival) of trains.

When customs clearance (declaration) of supplies, a written notice of the carrier is provided, drawn up in any form, containing information about the place, time and intended actions with supplies.

When supplies are imported into the Russian Federation, customs declaration is of a notification nature. The main requirement (for the purposes of exemption from payment of import customs duties and taxes) is to leave supplies on board sea (river), aircraft, and trains while they are in the customs territory of the Russian Federation. The use and consumption of such supplies by crew members, train crew members, passengers is allowed.

Export from the customs territory of the Russian Federation of supplies on board sea (river) and aircraft is possible without paying export customs duties if the specified supplies are exported in the amount: a) corresponding to the number of passengers and crew members of the vessels; b) sufficient to ensure the normal operation and maintenance of ships, taking into account the duration of the voyage.

Foreign goods located in the customs territory of the Russian Federation and placed under the customs regime for the movement of supplies are exempt from payment of import customs duties and taxes, provided: 1) the sale of supplies to passengers and crew members of sea (river) and aircraft (without the purpose of consumption on board these vessels ); 2) sales of supplies outside the customs territory of the Russian Federation.

Other special customs regimes. In accordance with Art. 269 ​​of the Customs Code, special customs regimes provide for:

1) full exemption of goods from payment of customs duties, taxes, customs fees for customs clearance;

2) non-application to goods of prohibitions and restrictions of an economic nature (measures of non-tariff regulation) established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities;

3) non-applicability to goods of the return of paid amounts of customs duties, taxes, as well as exemptions from payment, return or reimbursement of internal taxes (except for cases when another special customs regime is changed to the customs regime of export);

4) the competence of the Government of the Russian Federation to establish other (not provided for by the Labor Code) requirements and conditions for placing goods under special customs regimes, as well as restrictions on the use and disposal of goods.

Under the other special regime under consideration, both Russian and foreign goods, including those previously placed under other customs regimes, may be placed, with the exception of:

a) goods prohibited by the legislation of the Russian Federation for import into the Russian Federation and export from the Russian Federation;

b) alcoholic products (except drinking alcohol), beer, tobacco products, jewelry, cars and motorcycles;

c) goods imported into the customs territory of the Russian Federation in accordance with the Federal Law of May 4, 1999 No. 95-FZ "On gratuitous assistance (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits on payments to state non-budgetary funds in connection with the implementation of gratuitous assistance (assistance) of the Russian Federation.

The Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters or bodies and (or) organizations included in its system and authorized by it can act as a declarant of goods.

Goods (with the exception of fully consumed, destroyed and distributed free of charge) are subject to re-import into the Russian Federation (export out of its borders) within the time limits established by the customs authority of the Russian Federation based on the purposes and terms of use of such goods declared by the declarant.

Topic 9. SPECIAL CUSTOMS PROCEDURES

The special customs procedures in the Customs Code are understood as:

1) movement of vehicles across the customs border of the Russian Federation (Chapter 22);

2) movement of goods by individuals (not for business purposes) (Chapter 23);

3) movement of goods in international postal items (Chapter 24);

4) movement of goods by certain categories of foreign persons (diplomatic missions, consular offices) (Chapter 25);

5) movement of goods, pipelines and power lines (Chapter 26).

Each of the special customs procedures contains its own peculiarities for the payment of customs payments, the procedure and forms of customs declaration of goods, the procedure for the application (non-application) of certain forms of customs control, as well as the features of the conditional release of goods (vehicles).

9.1. Vehicle movement

According to sub. 5 p. 1 art. 11 of the Labor Code, vehicles are 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 that is used in international transportation for the carriage of persons for a fee or for the paid or free industrial or commercial transportation of goods, as well as their regular spare parts, accessories and equipment, fuel and lubricants and fuel contained in their regular tanks, if they transported along with vehicles.

Based on Art. 270 of the Customs Code, vehicles are moved across the customs border in accordance with the customs regimes of temporary import and temporary export, taking into account the specifics provided for by the special customs procedure. Thus, the considered special customs procedure can be conditionally divided into three parts:

1) temporary import of vehicles;

2) temporary export of vehicles;

3) temporary import/export of equipment and spare parts, sea (river) vessels and aircraft not used for international transportation of goods and passengers.

1. Temporary importation of vehicles into the customs territory of the Russian Federation is allowed with full exemption from payment of import customs duties and taxes.

The main conditions for temporary import are:

1) registration of a temporarily imported vehicle for a foreign person and (or) on the territory of a foreign state;

2) the use of a temporarily imported vehicle in the customs territory of the Russian Federation by a foreign person or a Russian person who is duly authorized to do so by a foreign person;

3) the temporarily imported vehicle is not used in the customs territory of the Russian Federation in domestic transportation. Domestic transportation means the transportation of goods loaded in the customs territory of one state and subject to unloading in the territory of the same state;

4) a temporarily imported vehicle is not leased (subleased) in the customs territory of the Russian Federation.

If at least one of the conditions for the temporary import of a vehicle with exemption from payment of import customs duties and taxes is not met, partial exemption from payment of customs duties and taxes is applied in accordance with the procedure established by the customs regime for the temporary import of goods.

In accordance with paragraph 1 of Art. 272 of the Labor Code, 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. Only in the cases referred to in paragraph 2 of Art. 272 of the Labor Code are exceptional, the customs authority has the right to establish specific terms for the temporary import of a vehicle. But even in the presence of exceptional cases, the period of temporary importation is determined on the basis of the carrier's application and taking into account all the circumstances of the proposed transport operation.

With regard to temporarily imported vehicles, it is allowed to perform normal operations for their maintenance or repair.

As a rule, the temporary import of vehicles ends with their re-export outside the customs territory of the Russian Federation. The Customs Code allows (with the permission of the customs authority) to complete the temporary importation of a vehicle with its release for free circulation in relation to goods whose temporary import regime ends with the release for free circulation.

2. Temporary export of vehicles outside the customs territory of the Russian Federation is allowed without restrictions on the terms of temporary export in relation to:

a) vehicles that are in free circulation on the customs territory of the Russian Federation and registered for Russian persons;

b) vehicles temporarily imported into the customs territory of the Russian Federation with partial exemption from import customs duties and taxes and used by Russian persons who are not their owners (regardless of the registration of such a vehicle by a Russian person).

In case of temporary export by a Russian person of a temporarily imported vehicle, the customs regime of temporary import is not suspended and is valid until its completion, including the obligation to pay customs duties.

Temporary export of vehicles may be completed: a) by re-importation into the customs territory of the Russian Federation; b) changing the customs regime of temporary export to the customs regime of export or other customs regime, for example, the regime of processing outside the customs territory (without the actual presentation of the vehicle to the customs authority).

Upon completion of the temporary export by re-importation of the vehicle into the customs territory of the Russian Federation, import customs duties and taxes are not paid, including in cases where the vehicle was subjected outside the Russian Federation to:

a) repair, maintenance and other similar operations necessary to ensure the safety of the vehicle and its operation, as well as maintaining it in the condition in which it was on the day it was placed under the customs regime of temporary export;

b) repair operations carried out free of charge by virtue of law or contract;

c) 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 Russia.

In all other cases of processing (repair) operations in respect of returned vehicles abroad, there is a partial exemption from payment of import customs duties and taxes, in relation to the customs regime of processing outside the customs territory.

3. Temporary import and temporary export of equipment and spare parts, sea (river) vessels and aircraft not used for international transportation of goods and passengers is allowed with full conditional exemption from payment of import customs duties, taxes and export customs duties, respectively.

According to Art. 278 of the Labor Code, equipment and spare parts are understood as:

a) special equipment temporarily imported with a vehicle designed for loading, unloading, handling and protecting goods, regardless of whether it can be used separately from the vehicle or not, as well as temporarily imported spare parts and equipment that are intended for repair, technical maintenance or operation of the vehicle;

b) 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.

In accordance with Art. 280 of the Labor Code temporarily exported from the customs territory of the Russian Federation sea (river) vessels 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, lifting property sunk in the sea, hydrotechnical, underwater technical and other similar works, sanitary, quarantine and other control, protection and preservation of the marine environment, marine scientific research, educational, sports and cultural purposes, as well as other purposes related to trade navigation, are moved across the customs border during their temporary export and re-import according to the rules established for the temporary export of vehicles. The same applies to temporarily exported civil, state and experimental aircraft not used for the international transport of goods and passengers.

The special customs procedure for the movement of vehicles is not applied in cases of movement of vehicles by individuals for personal, family, household and other needs not related to entrepreneurial activities.

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.

As a declaration for temporarily imported / exported vehicles, equipment and spare parts, the following can be used:

1) standard carrier documents provided for by international treaties of the Russian Federation in the field of transport, containing 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 is moved to repair or operate the vehicle;

2) entry or exit declaration (if the submitted standard documents of the carrier do not contain all the necessary information).

The form and procedure for filling out the declaration for imported/exported vehicles was approved by order of the State Customs Committee of Russia dated August 21, 2003 No. 916 "On Approval of the Form of Entry/Exit Vehicle Declaration".

The vehicle declaration is filled in two copies (for the customs authority and the carrier) separately for self-propelled and non-self-propelled vehicles.

When declaring vehicles, customs fees for customs clearance are not paid.

9.2. Movement of goods by individuals

Goods intended for personal, family, household and other needs of individuals not related to the implementation of entrepreneurial activities are moved by these persons across the customs border in accordance with the general procedure established by the Customs Code. According to the norm of paragraph 3 of Art. 281 of the Labor Code, 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 to goods of an economic nature, 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.

Simplification of requirements for the movement of goods by individuals is due to many reasons. In particular, firstly, the quantity and cost of imported goods do not imply the collection of customs duties and taxes, which can significantly replenish the revenue (tax) part of the federal budget. Secondly, goods exported by individuals, as a rule, do not belong to the categories of raw materials and, accordingly, are not subject to export customs duties. Thirdly, the purpose of goods does not imply the application of quotas, licensing, special protective, anti-dumping, countervailing measures, as well as mandatory confirmation of the compliance of goods (certification) with the requirements of technical regulations. Fourthly, the simplicity and convenience of customs clearance should facilitate international passenger traffic (tourism, business trips, study, recreation, etc.).

1. Import into the customs territory of the Russian Federation by individuals of goods with full exemption from customs payments. Such importation is possible subject to the following conditions:

1) goods are moved across the customs border by an individual: a) in hand luggage or accompanied baggage (without concluding a separate contract for the carriage of goods); b) in unaccompanied baggage (container, box); c) are sent to the address of an individual crossing the customs border of the Russian Federation (with the exception of goods sent by international mail);

2) goods are not imported for the purpose of carrying out entrepreneurial activities.

In accordance with paragraph 4 of Art. 282 of the Labor Code, certain features of the import of goods into the customs territory of the Russian Federation with full exemption from customs payments (without the use of cost and weight restrictions) are provided for persons: a) recognized in the prescribed manner as refugees or forced migrants; b) moving from a foreign state to the Russian Federation for permanent residence.

The listed categories of persons are entitled to import goods without paying customs duties, but on condition that the imported goods are used and purchased before entering the Russian Federation. At the same time, the existing quantitative restrictions for certain types of goods must be observed on a general basis.

2. Import to the customs territory of the Russian Federation by individuals of goods subject to payment of customs duties and taxes at a single rate. When individuals import goods into the customs territory of the Russian Federation (in accompanied and unaccompanied baggage) worth more than 65 thousand rubles. and (or) goods, the weight of which exceeds 35 kg, but not more than 650 thousand rubles. and 200 kg, respectively, a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of goods, but not less than 4 euros per 1 kg. The calculation of the specific payment amount is made taking into account the corresponding excess. In case of exceeding the weight restrictions on the free import of goods (over 35 kg, but not more than 200 kg), the payment is calculated using the specific component of the single rate of customs duties and taxes (4 euros per 1 kg).

If the cost and weight of goods imported by an individual are exceeded at the same time, a combined approach is applied. With this approach, the required payment amount is determined by comparing two indicators calculated according to the ad valorem and specific components of the rate, and the largest of the received amounts is subject to payment.

An exception from the general procedure for applying a single rate of customs duties and taxes is the importation of goods by persons permanently residing in the Russian Federation. These categories of persons, in the event of continuous temporary stay abroad for more than six months, have the right to import goods whose value exceeds 65 thousand rubles, but not more than 650 thousand rubles, with payment at a single rate of customs duties and taxes in the amount of 30%. The tax base is also the size of the excess.

3. Import into the customs territory of the Russian Federation by individuals of goods subject to payment of import customs duties and taxes in the form of an aggregate customs payment. In accordance with paragraph 2 of Art. 287 of the Customs Code, the total customs payment is understood as the total amount of customs duties and taxes without division into components of customs duties and taxes. The payment is paid in relation to the procedure provided for participants in foreign economic activity, with the exception of the need to split the payment according to the amounts of customs duty, VAT, excise (if the goods are excisable).

The total customs payment is payable in one of the following cases:

1) the total value of imported goods exceeds 650 thousand rubles;

2) the total weight of the goods exceeds 200 kg;

3) the amount of alcoholic beverages exceeds the limits established for free import, but not more than five times the excess;

4) an individual crosses the customs border of the Russian Federation more than once a month;

5) the recipient of goods imported into the Russian Federation is an individual who does not cross the customs border of the Russian Federation (with the exception of goods sent by international mail).

The tax base for the collection of the total customs payment in respect of goods whose total value exceeds 650 thousand rubles. and (or) their total weight exceeds 200 kg, only the size (sum, weight) of such excess serves.

Payment of import customs duties, taxes in respect of one product or one set of goods, the cost and (or) weight of which exceeds 650 thousand rubles. and (or) 200 kg, respectively, imported in accompanied or unaccompanied baggage, is carried out in the following order:

1. Part of the goods worth up to 65 thousand rubles. and weighing up to 35 kg inclusive customs duties are not subject to taxes.

2. Part of the goods worth more than 65 thousand rubles. and (or) weighing more than 35 kg up to 650 thousand rubles. and 200 kg inclusive is subject to customs duties, taxes at a single rate in the amount of 30% of the customs value of the goods, but not less than 4 euros per 1 kg of the weight of the goods.

3. Part of the goods worth more than 650 thousand rubles. and (or) weighing more than 200 kg is subject to the total customs payment. At the same time, in cases where the value of the goods does not exceed 650 thousand rubles, and the weight exceeds 200 kg, the total customs payment is calculated from the part of the total value that relates to the total value of the goods in the same way that the part of the weight exceeding 200 kg relates to the total the weight of the goods.

The total customs payment is also levied on all goods imported by an individual who crosses the customs border of the Russian Federation more than once a month.

In the event of customs clearance of goods imported by individuals and subject to a customs payment at a single rate or an aggregate customs payment, a customs fee for customs clearance in the amount of 250 rubles is payable.

4. Temporary import / export of goods by individuals to the territory of the Russian Federation (outside it). Temporary import and temporary export are allowed with full exemption from customs payments in respect of goods needed by an individual during the period of temporary stay in the Russian Federation or abroad. Temporarily imported (exported) goods cannot be alienated and are subject to export from the Russian Federation or return to the Russian Federation after the expiration of the period of temporary stay of an individual.

Individuals permanently residing abroad have the right to temporary importation of goods. In accordance with paragraph 6 of Art. 283 of the Labor Code, the re-exportation of temporarily imported goods may not be carried out if these goods, including vehicles, are seriously damaged due to an accident or force majeure.

Only individuals permanently residing in the Russian Federation have the right to temporary export of goods. In accordance with paragraph 2 of Art. 284 of the Labor Code, 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 import customs duties and taxes. The absence of such identification does not prevent individuals from re-importing goods with full exemption from import customs duties and taxes.

In the absence of a customs declaration (other documents) that allows confirming the temporary export of goods by an individual for personal use, the return import of such goods with full exemption from payment of import customs duties and taxes is subject to the payment of customs duties and taxes.

5. Export of goods by individuals outside the customs territory of the Russian Federation. Export of goods by individuals is not subject to export customs duties.

Import and export of vehicles for personal use and the application of customs duties, taxes in relation to such vehicles. Vehicles imported into the Russian Federation for the purposes of applying the appropriate rates of customs duties and taxes are divided into the following groups.

1. Passenger vehicles with spare parts for them and their usual accessories and equipment, classified in heading 8702 and 8703 of the TN VED, if they are intended for the carriage of not more than 12 people, including the driver.

2. Vehicles classified in headings:

› 8704 (motor vehicles for the carriage of goods);

› 8705 (special-purpose motor vehicles other than those used for the carriage of passengers or goods (for example, emergency trucks, truck cranes, fire trucks, concrete mixer trucks, road cleaning vehicles, watering vehicles, car repair shops, vehicles with x-ray machines);

› 8709 (Industrial vehicles, self-propelled, not equipped with lifting or loading devices, used in factories, warehouses, ports or airports for the transport of goods over short distances; tractors used on railway station platforms; parts of the above vehicles).

3. Other vehicles not listed in paragraphs 1 and 2, including sea (river), aircraft.

In order to apply uniform rates of customs duties and taxes, cars imported into the Russian Federation are divided into three "age" groups:

1) new cars (cars, from the date of release of which no more than three years have passed). In the absence of documentary confirmation of the date of manufacture of the car, the year of manufacture is determined by the code of manufacture indicated in the identification number of the car, while the full year of manufacture is calculated from July 1 of the year of manufacture of the car;

2) cars, from the date of issue of which more than three years have passed, but not more than seven years;

3) cars, since the release of which more than seven years have passed.

Import into the Russian Federation of new cars, the country of origin of which is the Russian Federation, is subject to a customs payment at a single rate of customs duties and taxes in the amount of 1 euro per 1 cubic meter. see engine displacement.

The import into the Russian Federation of new cars, the country of origin of which is a foreign state, is subject to a customs payment at uniform rates of customs duties and taxes, depending on the value of the imported car.

Import into the Russian Federation of cars, from the date of issue of which more than three years, but not more than seven years have passed (regardless of the country of origin of the cars), is subject to the following uniform rates of customs duties and taxes:

- if the engine capacity of the car does not exceed 1000 cubic meters. cm, - in the amount of 0,85 euros per 1 cu. cm engine displacement;

- if the working volume of the car engine is more than 1000 cubic meters. cm, but does not exceed 1500 cubic meters. cm, - in the amount of 1 euro per 1 cu. cm engine displacement;

- if the working volume of the car engine is more than 1500 cubic meters. cm, but does not exceed 1800 cubic meters. cm, - in the amount of 1,5 euro per 1 cu. cm engine displacement;

- if the working volume of the car engine is more than 1800 cubic meters. cm, but does not exceed 2300 cubic meters. cm, - in the amount of 1,75 euro per 1 cu. cm engine displacement;

- if the working volume of the car engine is more than 2300 cubic meters. cm, but does not exceed 3000 cubic meters. cm, - in the amount of 2 euro per 1 cu. cm engine displacement;

- if the engine capacity of the car is more than 3000 cubic meters. cm, - in the amount of 2,25 euros per 1 cu. see engine displacement.

Import into the Russian Federation of cars, from the date of issue of which more than seven years have passed, provides for the payment of uniform rates of customs duties and taxes in the amount of:

- 2 euros per 1 cu. cm of engine displacement, if the engine displacement of the car does not exceed 2500 cc. cm;

- 3 euros per 1 cu. cm of engine displacement if the engine displacement of the car is more than 2500 cc. cm.

Import by individuals into the customs territory of the Russian Federation of other vehicles, including sea (river), aircraft, is carried out with the payment of a customs payment at a single rate of 30% of the customs value (regardless of the year of manufacture and country of origin) of such a vehicle.

Based on paragraph 4 of Decree of the Government of the Russian Federation of December 28, 2004 No. 863 "On the rates of customs fees for customs clearance of goods", only for cars, a general procedure for paying customs fees for customs clearance is provided, depending on the value of the car. For other vehicles transported by individuals, the customs fee for customs clearance is 250 rubles.

The procedure for temporary import/export of vehicles is equally applicable to both passenger cars and other vehicles.

Vehicles temporarily imported into the customs territory of the Russian Federation by foreign individuals are exempted from paying customs duties for the period of temporary stay in Russia, but not more than for one year. If the vehicle is not exported outside the customs territory of the Russian Federation after the expiration of the established period, it is possible to bring an individual to administrative responsibility. In accordance with Part 1 of Art. 16.18 of the Code of Administrative Offenses, non-export from the customs territory of the Russian Federation by individuals of temporarily imported goods and (or) vehicles within the established time limits for temporary import entails the imposition of an administrative fine on citizens in the amount of 1500 to 2500 rubles. with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Failure by individuals to re-import into the customs territory of the Russian Federation temporarily exported goods subject to mandatory re-import in accordance with the legislation of the Russian Federation shall entail the imposition of an administrative fine on citizens in the amount of the value of the goods that were the subjects of an administrative offense.

When a foreign natural person uses a temporarily imported vehicle for the transportation of persons for a fee or for the industrial or commercial transportation of goods, a special customs procedure for the movement of vehicles is applied.

For Russian individuals, it is also possible to temporarily import vehicles into the customs territory, but with the simultaneous fulfillment of the following conditions (in relation to each temporarily imported vehicle):

1) the temporarily imported vehicle is registered in the territory of a foreign state;

2) the total period of temporary importation of a vehicle does not exceed six months within one calendar code;

3) measures have been taken to ensure the payment of customs duties.

Re-exportation of temporarily imported vehicles (both by Russian and foreign persons) may not be carried out if these vehicles are seriously damaged due to an accident or force majeure (clause 6 of article 283 of the Labor Code). Re-exportation of temporarily imported vehicles is allowed through any customs authority (clause 5, article 283 of the Labor Code).

Russian individuals have the right to temporarily export vehicles 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. Vehicles are exported by individuals in relation to the procedure for exporting goods.

The procedure for customs clearance of goods transported by individuals. The procedure for customs clearance of goods (including vehicles, cars) transported by individuals provides for the following forms of customs declaration.

1. Written form of customs declaration. In accordance with paragraph 2 of Art. 286 of the Labor Code are subject to mandatory declaration in writing:

1) goods transported by individuals in unaccompanied baggage;

2) goods sent to individuals for personal use (with the exception of goods sent by international mail);

3) goods, the import of which is restricted in accordance with the legislation of the Russian Federation, or the value and (or) quantity of which exceed the restrictions established for movement across the customs border of the Russian Federation with full exemption from customs duties and taxes;

4) goods, the export of which is restricted in accordance with the legislation of the Russian Federation;

5) goods, the mandatory declaration in writing of which upon export is provided for by the legislation of the Russian Federation;

6) vehicles (including cars).

In accordance with the letter of the Federal Customs Service of Russia dated May 3, 2006 No. 01-06 / 15085 "On the list of goods subject to written declaration in accordance with the legislation of the Russian Federation", the following are subject to written declaration:

1) imported goods, the total value of which exceeds 65 thousand rubles. and (or) the total weight of which exceeds 35 kg;

2) cash foreign currency and (or) the currency of the Russian Federation imported into the Russian Federation, as well as traveler's checks, external and (or) internal securities in documentary form in an amount exceeding the equivalent of 10 thousand US dollars;

3) cash foreign currency and (or) the currency of the Russian Federation exported from the Russian Federation in an amount exceeding the equivalent of 3 thousand US dollars;

4) precious stones (temporarily imported, exported emeralds, rubies, alexandrite sapphires, raw (natural) and processed natural pearls, unique amber formations, diamonds, imported natural diamonds);

5) precious metals (gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any state and form - temporarily imported; exported (with the exception of temporarily exported jewelry, including those with inserts of precious stones);

6) weapons, main parts of firearms (barrel, bolt, drum, frame, receiver), cartridges, components of cartridges (encapsulated cartridge cases, capsules, gunpowder);

7) cultural values;

8) exported state awards of the Russian Federation;

9) endangered animals and plants, their parts, derivatives, as well as products and other goods derived from them.

For cases of customs clearance (declaration) of goods intended for personal use and sent to the address of an individual who does not cross the customs border of the Russian Federation, an application is applied. The form and procedure for filling out such an application were approved by order of the State Customs Committee of Russia dated June 17, 2004 No. 687 "On approval of the application form of an individual and the procedure for filling out an application of an individual."

When an individual moves a car across the customs border, a separate customs declaration form is submitted, approved by order of the Federal Customs Service of Russia dated November 1, 2006 No. 1087 "On approval of the customs declaration form for a car (vehicle) and the procedure for filling it out."

Customs clearance and customs control of vehicles classified in headings 8704, 8705, 8709 of the TN VED of Russia is carried out in accordance with the general procedure and conditions provided for participants in foreign economic activity.

2. Oral form of customs declaration. This form is a statement by an individual to an official of the customs authority about the absence of goods in the accompanied baggage that are subject to mandatory written declaration.

3. Conclusive form of customs declaration. When individuals move goods in hand luggage and accompanied baggage and are not subject to mandatory written customs declaration, it is allowed to use the conclusive form of customs declaration of goods. In accordance with paragraph 4 of Art. 286 of the Labor Code, 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.

The obligation to declare goods to customs arises from the age of 16. According to paragraph 5 of Art. 286 of the Labor Code, the 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 the event of an organized departure (entry) and return entry (departure) of a group of minors unaccompanied by parents, adoptive parents, guardians or custodians - the leader of such a group.

The procedure for moving the currency of the Russian Federation and other currency valuables across the customs border. In accordance with par. 2 p. 2 art. 12 of the Labor Code, the procedure for moving across the customs border the currency of the Russian Federation, securities denominated in the currency of the Russian Federation, foreign currency and other currency valuables is regulated by the legislation of the Russian Federation on currency regulation and currency control and this Code.

When individuals move cash in cash, no payments are charged. However, there are separate restrictions on the transferable amounts, the excess of which requires the provision of relevant documents or makes such transfers impossible at all.

1. Import into the Russian Federation by individuals of Russian and foreign currency, traveler's checks, external and internal securities in documentary form. There are no quantitative restrictions on the import by individuals of cash foreign currency, the currency of the Russian Federation, traveler's checks, external and internal securities in documentary form.

The imported currency of the Russian Federation, domestic securities, currency valuables and traveler's checks are subject to mandatory written declaration if their total amount exceeds USD 10 in equivalent.

Without a written declaration, you can simultaneously import into the Russian Federation the currency of the Russian Federation, domestic securities, currency valuables and traveler's checks, the total value of which in the equivalent is equal to or less than 10 thousand US dollars.

2. Export from the Russian Federation by individuals of Russian and foreign currency, traveler's checks, external and internal securities in documentary form. It is allowed to export the currency of the Russian Federation and (or) foreign currency from the Russian Federation at a time in an amount not exceeding the equivalent of 10 thousand US dollars. A one-time export from the Russian Federation of the currency of the Russian Federation and (or) foreign currency in an amount exceeding the equivalent of 10 thousand US dollars is allowed only upon presentation of documents confirming the import or transfer of this currency (currencies) into the Russian Federation.

The export of external and (or) internal securities in documentary form from the Russian Federation is allowed only if the following conditions are simultaneously met:

1) a customs declaration has been submitted (regardless of the value of exported securities);

2) a document (customs declaration) is submitted confirming the import of securities into the Russian Federation.

There is a requirement to submit a customs declaration if the amount of exported traveler's checks exceeds the equivalent of 10 US dollars (excluding the amount of the Russian currency, foreign currency, and securities exported at a time).

When the established norms for the export of the currency of the Russian Federation, foreign currency, securities, as well as traveler's checks are exceeded, if this export is carried out without concealing them from customs control in compliance with the requirement of a written customs declaration and if it is impossible to immediately return the exported valuables to the territory of the Russian Federation for individuals it is possible to leave them for temporary storage at the customs authority. For this purpose, a receipt is issued in the prescribed form (TS-21). The period of such temporary storage is two months and may be extended at a reasoned request of an individual up to four months.

Failure to declare or false declaration by individuals of foreign currency or the currency of the Russian Federation, moved across the customs border of the Russian Federation and subject to mandatory written declaration, entails the imposition of an administrative fine on citizens in the amount of 1000 to 2500 rubles. (Article 16.4 of the Code of Administrative Offenses).

9.3. Movement of goods in international mail

The movement of goods in international postal items is a special customs procedure that provides for the procedure for customs clearance and control, as well as the conditions for paying customs duties and taxes in relation to postal items: a) accepted for shipment outside the customs territory of the Russian Federation; b) entering the customs territory of the Russian Federation; c) following in transit through the territory of the Russian Federation.

In accordance with paragraph 1 of Art. 291 of the Labor Code, international postal items (IGOs) include:

1) letters (simple, registered, insured);

2) postcards (simple, custom);

3) parcels and special bags "M" (simple, custom). Bag "M" is an international postal item (special bag) containing printed publications (newspapers, periodicals, books, etc.) sent by one sender to the same addressee;

4) secograms (simple, customized). A secogram is a postal item submitted in the open, with an attachment of written messages and publications written in a secographic way, clichés with signs of secography, sound recordings, typhlotechnical means intended exclusively for the blind;

5) small packages (customized). A small package is an international registered postal item with samples of goods, small items;

6) parcels (ordinary, with declared value);

7) international express mail shipments.

During the customs clearance of the IGO, documents provided for by the acts of the International Postal Union can be used as a customs declaration, for example:

› label "Customs" CN 22 (for small packages, items of international express mail (EMS) and bags "M");

› customs declaration form CN 23 and the accompanying address СР 71 or the bundle form СР 72 (for parcels);

› parcel cards СР 86, СР 87;

› special sheets for registered items CN 33;

› consolidated invoices for the shipment of grouped consignments "Consignment";

› other forms of documents.

In accordance with the norm of paragraph 5 of Art. 293 of the Customs Code, the filing of a separate customs declaration is required for customs clearance of the IGO, if:

1) the cost of MPO imported into the customs territory of the Russian Federation exceeds 10 thousand rubles. (with the exception of goods sent to individuals for non-business purposes);

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 (for example, temporary importation).

Places of customs clearance of IGOs ​​are places of international postal exchange. When goods are exported, customs clearance is carried out at customs authorities located in places of international postal exchange, with the exception of goods for which a separate customs declaration must be submitted if it is necessary to confirm the export of these goods from the customs territory of the Russian Federation to customs and (or) tax authorities. The fact of exportation from the customs territory of the Russian Federation of goods sent to the MPO is confirmed by the customs authority in the region of operation of which the checkpoint across the State Border of the Russian Federation is located, upon written application of persons interested in this confirmation.

Dispatches imported into the Russian Federation, postal and accompanying documents for them, arriving at places of international postal exchange, are presented by employees of these places to officials of the customs authority located at these places of exchange for customs control and customs clearance. IGOs that do not require the filing of a separate customs declaration are sent by places of international postal exchange to the address indicated on the IGO shell (in the documents accompanying it) only after the completion of customs clearance of goods.

In cases where a separate customs declaration is submitted, the IGO is issued at the location of the addressee. An official of the customs authority located at the place of international postal exchange draws up a notification (in two copies) on the need for customs clearance of goods (MGO) at the location of the addressee. Based on the decision on the release of goods, taken by the head of the customs authority, it is allowed to issue the IGO to the recipient before the filing of the CCD, provided that the addressee provides (Articles 67, 150 of the Labor Code):

1) documents allowing to identify goods;

2) documents confirming compliance with the restrictions in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

3) documents confirming the payment or security of payment of customs payments;

4) obligation to submit a customs declaration within the prescribed period.

Customs operations and customs procedures are applicable to MPOs: a) internal customs transit (when transporting MPOs imported into the customs territory to points and places of international postal exchange, as well as in cases of returning MPOs or forwarding them outside the customs territory of the Russian Federation); b) international customs transit.

Prohibitions and restrictions of an economic nature shall not be applied to MPO if: 1) the total customs value of the goods does not exceed 5 rubles; 2) goods are sent to individuals and are intended for personal use. The Government of the Russian Federation has determined other cases of non-application of these prohibitions and restrictions.

Customs duties and taxes are not paid if the cost of goods sent within one week to one recipient does not exceed 10 thousand rubles. If the specified amount is exceeded, import customs duties and taxes are paid at uniform rates established by the Government of the Russian Federation (30% of the customs value of goods exceeding 10 thousand rubles).

9.4. Movement of goods by certain categories of foreign persons

Customs clearance of goods transported by certain categories of foreign persons is carried out in accordance with the requirements of the special customs procedure for the movement of goods by certain categories of foreign persons (Chapter 25 of the Customs Code). To certain categories of foreign persons moving goods across the customs border of the Russian Federation and, accordingly, enjoying customs benefits, in relation to all customs legal institutions (customs clearance, control, payments), Ch. 25 of the Labor Code includes the following persons.

1. Diplomatic missions of foreign states (free import/export of goods intended for the official use of missions).

2. Heads of diplomatic missions of foreign states and members of their families living with them (free import/export of goods intended for personal, family use, as well as for initial establishment).

3. Members of diplomatic missions of foreign states and members of their families living with them (free import/export of goods intended for personal, family use, as well as for initial establishment).

4. Members of the administrative and technical staff of diplomatic missions of foreign states and members of their families living with them, provided that these persons do not permanently reside in the Russian Federation and are not citizens of the Russian Federation (free import of goods intended for initial establishment). In accordance with Art. 302 of the Customs Code, on the basis of a special agreement with a foreign state, customs benefits granted 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 of Russia, based on the principle of reciprocity in relation to each individual foreign state.

5. Consular institutions of foreign states, their heads, other officials of consular institutions and consular employees of foreign states, as well as family members of the listed persons (enjoy customs privileges provided for diplomatic missions of foreign states or the relevant personnel of diplomatic missions of foreign states).

6. Employees of service personnel of consular offices of foreign states, as well as members of their families who do not permanently reside in the Russian Federation (may enjoy customs privileges provided to members of the relevant personnel of a diplomatic mission of a foreign state, if this is provided for by a special agreement with a foreign state based on the principle of reciprocity in for each individual foreign state).

7. Foreign diplomatic and consular couriers (free import / export of goods intended for personal and family use, based on the principle of reciprocity in relation to each individual foreign state).

8. Representatives of foreign states, members of parliamentary and governmental delegations, as well as family members accompanying them (enjoy customs privileges provided for members of the diplomatic staff of a representative office of a foreign state).

9. 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, as well as family members accompanying them (enjoy customs privileges provided for members of the diplomatic staff of a representative office of a foreign state - on the basis of reciprocity ).

10. International, interstate and intergovernmental organizations, representative offices of foreign states attached to them, as well as the personnel of these organizations and representative offices, members of their families (they are entitled to enjoy customs benefits on the basis of relevant international treaties of the Russian Federation). The list of international organizations and their representative offices enjoying customs privileges on the territory of the Russian Federation is fixed by the instruction of the State Customs Committee of Russia dated August 3, 1995 No. 01-12/964 "On customs privileges for international organizations and their representative offices on the territory of the Russian Federation". These organizations include:

- United Nations;

- United Nations Educational, Scientific and Cultural Organization (UNESCO);

- United Nations Industrial Development Organization (UNIDO);

- International Monetary Fund;

- International Bank for Reconstruction and Development;

- International Financial Corporation;

- International Development Association;

- Commission of the European Communities;

- European Bank for Reconstruction and Development;

- International Scientific and Technical Center;

- International Organization for Migration;

- International Committee of the Red Cross;

- International Center for Scientific and Technical Information;

- International Investment Bank;

- International Bank for Economic Cooperation;

- International Organization of Space Communications "Intersputnik";

- International organization for economic and scientific-technical cooperation in the field of electrical industry "Interelectro";

- Joint Institute for Nuclear Research;

- Branch of the Executive Committee of the Commonwealth of Independent States;

- Interstate Aviation Committee;

- Interstate Bank;

- Interparliamentary Assembly of States - Members of the Commonwealth of Independent States;

- Interstate Statistical Committee of the Commonwealth of Independent States;

- the European Space Agency and the Permanent Mission of the European Space Agency;

- International Labor Organization and Bureau of the International Labor Organization;

- Main editorial office of the international journal "Problems of theory and practice of management";

- Eurasian Patent Organization;

- International Center for Informatics and Electronics;

- Council of Europe;

- Council for Railway Transport of the Member States of the Commonwealth of Independent States;

- UNESCO Institute for Information Technologies in Education (IIEE);

- International Research Institute for Management Problems;

- the Collective Security Treaty Organization and the Secretariat of the Collective Security Treaty Organization;

- Integration Committee of the Eurasian Economic Community.

Customs clearance of goods of the listed categories of persons is carried out in a simplified manner, taking into account the following features:

1. Provision of benefits (exemption) for the payment of customs payments, including exemption from payment of customs fees for customs clearance of goods.

2. Customs clearance of goods in specially designated places.

3. Non-application of prohibitions and restrictions of an economic nature in relation to goods, provided for by the legislation of the Russian Federation on state regulation of foreign trade activities (licensing, quotas, special protective, anti-dumping and countervailing measures).

4. Declaration of goods by submitting a written application to the customs authority, drawn up in two copies in any form.

9.5. Movement of goods by pipelines and power lines

The special customs procedure for the movement of goods across the customs border by pipeline transport and power lines is distinguished by the peculiarities of customs control, customs clearance of goods, as well as the procedure for calculating and paying customs duties and taxes. Among the features of the implementation of customs operations that are characteristic of the special customs procedure under consideration are, firstly, the possibility of applying the general conditions and procedure for the movement of goods only in the part not regulated by Chapter. 26 TC; secondly, non-application of customs procedures for temporary storage and internal customs transit; thirdly, non-application of customs identification to goods; fourthly, the implementation of customs clearance and control of goods by specialized customs authorities (Central Energy Customs, customs posts); fifthly, declaring goods using a cargo customs declaration, which is drawn up in accordance with the rules for filling out a customs declaration when declaring goods placed under the declared customs regime.

Movement of goods by pipeline. In this case, the concept of "pipeline transport" is used as a general one, which includes both the main oil pipeline, and the oil pipeline, and the gas pipeline.

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.

The movement of goods by pipeline transport allows the filing of a temporary cargo customs declaration (TCD), which indicates information about the approximate number of goods moved over a certain period of time (not exceeding the term of the foreign trade agreement) and the conditional customs value of the goods. VGTD 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. The following documents are submitted along with the VGTD:

1) international sale and purchase agreements or other types of agreements concluded in the course of a foreign economic transaction, transaction passport;

2) an agreement with a transport organization for the transportation of goods, if such an agreement exists on the day of submission of the CFD, or a document confirming the right to use pipeline transport;

3) 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;

4) payment and settlement documents, if such documents were drawn up before the submission of the CFD;

5) documents confirming information about the declarant;

6) other necessary documents (for example, documents confirming the right to benefits for the payment of customs duties and taxes).

A full customs declaration is submitted for goods imported or exported for each calendar month of delivery of goods (no later than the 20th day of the month following the calendar month of delivery of goods). When submitting a complete CCD to the customs authority, the declarant submits documents that were not submitted at the time of filing the CCD (for example, invoices (invoices), acts on the actual supply of goods or their copies certified by the declarant). A complete GTE is submitted in the generally established manner.

Movement of goods along power lines. 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. 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 customs declaration for the transported electrical energy is submitted no later than the 20th day of the month following each calendar month of the actual delivery of goods. The actual amount of supplied electrical energy is established based on the readings of metering devices that record the movement of electrical energy, and is determined as the algebraic sum of electrical energy flows in opposite directions along interstate power lines of all voltage classes in operation for each calendar month (balance).

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. At the same time, in accordance with Decree of the Government of the Russian Federation of June 21, 2005 No. 390 "On approval of the rate of import customs duty on electricity", the rate of import customs duty on electricity imported into the Russian Federation was approved at a rate equal to zero.

Topic 10. ADMINISTRATIVE RESPONSIBILITY IN THE FIELD OF CUSTOMS

10.1. Administrative liability for violations of customs rules. Appeal against decisions, actions (inaction) of customs authorities and their officials

Administrative responsibility as one of the types of legal responsibility has the following main features.

1. The inextricable link between responsibility and state coercion. This is manifested in the fact that, firstly, the grounds and measures of legal liability are established by the state in legal norms; secondly, liability measures are applied to the offender by authorized state bodies (or officials); Finally, the implementation of liability measures is ensured by the possibility of their enforcement.

2. An actual violation of legal liability is an offense, i.e., an unlawful, guilty act of a delinquent person.

3. Legal responsibility is the reaction of the state to the negative attitude of the subject to the protected rights and interests. The guilt of the offender in the deed is a prerequisite for legal liability.

4. Punishment is also a sign of legal responsibility.

In addition to these features, an important characteristic of legal liability is the functions it performs:

- repressive (punitive);

- preventive (warning);

- compensatory (restorative);

- signaling (information), etc.

A distinctive feature of administrative responsibility is considered to be its actual basis - an administrative offense and measures of administrative responsibility.

Administrative responsibility is one of the types of administrative coercion: for the commission of an administrative offense, administrative responsibility follows in the form of various measures of administrative penalties.

The traditional division of legal liability into types (criminal, civil, administrative) is also reflected in the framework of customs law. Features of customs and legal liability should be sought in the "dualism" of customs legislation, which regulates two main types of social relations: administrative and legal, relating to various restrictions on the import and export of goods (quotas, licensing, etc.), the procedure for exercising customs control, committing customs operations, etc., and financial and legal, related to the collection of customs taxes and fees.

The institution of customs legal responsibility is administrative responsibility. The main group of administrative offenses for which the customs authorities have the right to hold accountable is represented by administrative offenses in the field of customs (the so-called violations of customs rules - NTP). Responsibility for scientific and technical progress is provided for in Ch. 16 of the Code of Administrative Offenses.

The Code of Administrative Offenses identifies several forms of bringing to administrative responsibility:

1) proceedings in a case on an administrative offense, including the possibility of conducting an administrative investigation (Article 28.7 of the Code of Administrative Offenses);

2) a simplified form of imposing an administrative penalty (Article 28.6 of the Code of Administrative Offenses);

3) imposition of an administrative penalty without drawing up a protocol.

In addition to NTP, there are a number of administrative offenses, the proceedings for which (in terms of initiating a case on an administrative offense and drawing up a protocol) are within the competence of the customs authorities:

› part 1, art. 7.12 of the Code of Administrative Offenses "Violation of copyright and related rights, invention and patent rights";

› art. 14.10 of the Code of Administrative Offenses "Illegal use of a trademark", etc.

Thus, in the customs sphere, the legal basis for administrative responsibility is the Code of Administrative Offenses; the factual basis is the composition of the scientific and technological progress; the procedural basis is the decision of the customs authority to impose a penalty for the offense committed.

Appeal against decisions, actions (inaction) of customs authorities and their officials. Complaint proceedings are an alternative to civil and arbitration proceedings in cases arising from administrative (public) legal relations. The interested person (citizen or organization) can not only choose one of the forms of protection of their rights (administrative or judicial), but also have the right to simultaneously (or later) apply to the appropriate court (general jurisdiction or arbitration court) with similar requirements. In these cases, the stated requirements are subject to consideration by the court, the arbitration court.

The Labor Code provides for two procedural forms of appeal - general and simplified.

1. General form of appeal against decisions, actions (inaction) of customs authorities and their officials. According to the rules of Art. 45 of the Labor Code, any person has the right to appeal against a decision, action (inaction) of the customs authority or its official, if such decision, action (inaction), in the opinion of this person, violated his rights, freedoms or legitimate interests, created obstacles to their implementation or illegally any duty assigned to him. A person's waiver of the right to appeal against a decision, action (inaction) of the customs authority or its official is invalid.

The subject of the appeal is limited to decisions, actions or inaction of the customs authorities. This means that the consideration of claims for compensation for damage caused by the customs authority is beyond the powers of the customs service. Thus, if a complaint against a decision, action (inaction) of the customs body (official) contains at the same time a claim for damages, then one should immediately apply to the appropriate court.

The complaint is submitted in writing with the obligatory observance of the requirements for its content, i.e., the presence of the entire set of details listed in clauses 1 and 2 of Art. 50 TC:

1) the name of the customs body or the position, last name, first name and patronymic of the official of the customs body (if they are known), the decision, action (inaction) of which is being appealed;

2) last name, first name, patronymic or name of the person filing the complaint, his place of residence or location;

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

In accordance with Art. 48 of the Labor Code, a complaint against a decision, action (inaction) of the customs authority or its official may be filed within three months:

a) 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 obligation on him;

b) 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.

A complaint against a decision, action (inaction) of the customs authority is filed with a higher customs authority (clause 1, article 47 of the Labor Code). At the same time, according to Art. 52 of the Customs Code, the customs authority has the right to refuse to accept and (or) consider a complaint if at least one of the following grounds exists:

1) the deadline for appeal has been missed (in the absence of a person's application for its restoration or such an application was rejected by the customs authority);

2) the complaint does not meet the requirements for its form and content;

3) there is already an identical complaint pending before the court or a court decision has been adopted on an identical complaint;

4) the subject of appeal is a decision, action (inaction) of another (non-customs) body or an official (non-customs body).

The absence of evidentiary material is not grounds for refusal by the customs authority to accept the complaint.

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 (Article 55 of the Labor Code).

Based on the results of consideration of the complaint, the customs authority has the right to make one of the following decisions (in writing):

1) recognize the contested decision, action (omission) as lawful and refuse to satisfy the complaint; 2) recognize the contested decision, action (omission) as unlawful and satisfy the complaint (in full or in part).

2. A simplified form of appeal against a decision, action (inaction) of a customs official. Consideration of a complaint against a decision, action (inaction) of an official of the customs body in a simplified procedure and the adoption of a decision on it are not an obstacle to filing a complaint in the general procedure.

The subject of appeal in a simplified form are decisions, actions (inaction) only of a customs official or customs post and only in connection with the movement across the customs border of the Russian Federation: a) goods worth no more than 1,5 million rubles; b) one vehicle; c) goods worth no more than 1,5 million rubles. and one vehicle.

Appeal to the customs authority takes place orally. The complaint is considered without delay, and a decision on it is made immediately. The decision is also made orally, and at the request of the person who filed the complaint, an act is drawn up in a simplified manner. In case of refusal to consider the complaint, the act shall indicate the reasons for such refusal.

10.2. The concept and composition of violation of customs rules

Currently, an important function of the customs authorities is to combat violations of customs rules. STP is understood as an unlawful, guilty action (inaction) of an individual or legal entity that infringes on the established TC, Code of Administrative Offenses, the Law on Customs Tariff, other acts of the legislation of the Russian Federation, the control over the implementation of which is entrusted to the customs authorities of Russia, the procedure for movement, customs control and customs clearance goods and vehicles transported across the customs border of the Russian Federation, the procedure for complying with economic policy measures, imposing customs payments and paying them, for which the Code of Administrative Offenses provides for liability.

The object of a customs offense is public relations regulated by the norms of customs legislation. In fact, the object of scientific and technical progress are all those norms, prohibitions, requirements that are established for participants in foreign economic activity and the violation of which entails administrative responsibility.

By their nature, NTPs are administrative, and therefore the concept of repetition, continuing and ongoing offense is quite applicable to offenses in the field of customs. Repetition is understood as the commission by the same person during the year of a homogeneous offense, for which he has already been subjected to an administrative penalty. Repetition is an aggravating circumstance. The list of such circumstances contains Art. 4.3 of the Code of Administrative Offenses. Continuing is an action or inaction associated with subsequent long-term failure to fulfill the obligations imposed on the perpetrator by the customs legislation under the threat of administrative liability for its violation.

The end of such an offense is the termination of the NTP or bringing the perpetrator to administrative responsibility.

The objective side of the composition of an administrative offense in the customs sphere is a system of specific features established by the norms of customs and administrative legislation, reflecting the external side of socially harmful behavior and manifesting itself in direct proportion to the time, method, place and time of a specific illegal act.

The subjects of STP are:

1) individual subjects (individuals). They are liable in accordance with customs legislation if by the time the offense was committed they had reached the age of 16 and can realize the significance of their actions and manage them (Articles 2.1,2.3, XNUMX of the Code of Administrative Offenses).

Foreign citizens and stateless persons are responsible for scientific and technical progress on the same basis as Russian persons (Article 2.6 of the Code of Administrative Offenses);

2) legal entities (Russian and foreign). According to paragraph 1 of Art. 48 of the Civil Code, a legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Article 2.10 of the Code of Administrative Offenses clearly regulates the procedure for bringing legal entities to administrative responsibility in any form of reorganization, which is an important step in the development of the institution of administrative responsibility.

According to the norm of Art. 2.6 of the Code of Administrative Offenses, foreign legal entities that have committed administrative offenses on the territory of the Russian Federation are subject to administrative liability on a general basis;

3) military personnel and other persons subject to disciplinary regulations. According to the norms of the current legislation, such persons are brought to administrative responsibility for the commission of scientific and technical progress on an equal footing with other citizens (Article 2.5 of the Code of Administrative Offenses).

The subjective side of violations of customs legislation is characterized by the mental attitude of a person to his illegal behavior and its consequences, expressed in the form of intent or negligence (Article 2.2 of the Code of Administrative Offenses). The content of intentional guilt is determined by the nature of the administrative offense, the composition of which can be formal or material. A formal element of an unlawful act is one that does not provide for the occurrence of harmful consequences as a result of its commission. The material composition of the NTP includes, in addition to illegal actions or inactions, the mandatory occurrence of harmful consequences as a result of their commission.

Negligence can manifest itself in two forms: 1) frivolity (arrogance), when a person foresees the socially dangerous consequences of his act, but frivolously counts on the possibility of avoiding them; 2) negligence, when a person does not foresee the socially dangerous consequences of his act, but could and should have foreseen them.

The Code of Administrative Offenses establishes the principle of the presumption of innocence. It means that a person is subject to administrative liability only for those administrative offenses in respect of which his guilt has been established (Article 1.5 of the Code of Administrative Offenses). The subjective side (guilt) as an element of the composition of the NTP is subject to establishment and proof in the course of the proceedings.

10.3. Types of administrative offenses in the field of customs

There are very diverse criteria for classifying offenses in the customs sphere. Let's consider some of them.

1. From the point of view of public danger, offenses can be divided into two categories: 1) minor, which do not pose a great public danger to the economic interests of the state; 2) gross, damaging the economic interests of Russia, encroaching on the main provisions of customs regulation established by the state.

2. Taking into account the generic object of the encroachment, all NTPs provided for by the Code of Administrative Offenses can be divided into four groups:

1) Scientific and technical progress that encroach on the established procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation and the corresponding activities of customs authorities, including the operation of customs regimes, for example, Art. 16.3, 16.18, 16.19 of the Code of Administrative Offenses;

2) Scientific and technical progress in the field of implementation of the procedure for customs control of goods and vehicles, the responsibility for which is provided for in Art. 16.5, 16.7, 16.8, 16.11, 16.15 of the Code of Administrative Offenses;

3) Scientific and technical progress directed against the established procedure for customs clearance of goods and vehicles moving across the customs border, in particular Art. 16.1, 16.4, 16.7, 16.8, 16.11 of the Code of Administrative Offenses;

4) Scientific and technical progress that encroach on the established procedure for imposing and paying customs duties, granting customs privileges and using them, for example, Art. 16.20, 16.22 Administrative Code, etc.

3. From the point of view of the direct object of the encroachment, there are:

1) violation of the procedure for conducting customs control established by the customs legislation (for example, Articles 16.5, 16.8, 16.9 of the Code of Administrative Offenses);

2) violations against the procedure for keeping records and reporting to customs authorities (Article 16.15 of the Code of Administrative Offenses);

3) violations related to failure to fulfill obligations to comply with preliminary operations preceding the main customs clearance and placing goods and vehicles under a certain customs regime (for example, articles 16.4, 16.10, 16.11 of the Code of Administrative Offenses);

4) offenses that encroach on the procedure for the main customs clearance (Articles 16.2, 16.12, 16.14, 16.16 of the Code of Administrative Offenses);

5) violation of the requirements and conditions for placing goods under a certain customs regime or violation of the requirements of the relevant customs regime (Articles 16.17, 16.19 of the Code of Administrative Offenses);

6) violation of the procedure for the movement of goods and vehicles across the customs border of the Russian Federation (Articles 16.1, 16.3, 16.7 of the Code of Administrative Offenses);

7) violations in carrying out operations with goods and vehicles illegally imported into the territory of the Russian Federation (Article 16.21 of the Code of Administrative Offenses, etc.);

8) violation of the established procedure for paying customs duties (Articles 16.20, 16.22 of the Code of Administrative Offenses).

The correct classification of violations of customs legislation largely depends on a clear classification of various types of STP.

10.4. Proceedings on cases of violation of customs rules

Proceedings on cases of violations of customs rules are the activities of authorized officials of customs authorities, courts of general jurisdiction for the application of administrative penalties in the form established by the Code of Administrative Offenses. Proceedings on cases of violations of customs rules is one of the most important types of law enforcement activities of the customs authorities of the Russian Federation.

The objectives of the proceedings on the case of violation of customs rules are a comprehensive, complete, objective and timely clarification of the circumstances of each case, its resolution in accordance with the law, ensuring the execution of the decision, as well as identifying the causes and conditions that contributed to the commission of administrative offenses. Comprehensiveness and completeness of the study of all the circumstances of the case of violation of customs rules means that in the process of its consideration it is necessary to establish the event of scientific and technical progress; the guilt of the person held liable; circumstances that contributed to the commission of the NTP, mitigating and aggravating liability; data on the offender, on the property damage caused; other circumstances relevant to the resolution of the case. An important task of administrative proceedings in the case of violation of customs rules is to ensure the execution of the decision on the case.

The objectives of the proceedings in the case of violation of customs rules are closely related to its principles.

1. The principle of efficiency. This principle is expressed in the establishment by the legislation of relatively short terms for the production of certain procedural actions in a case of violation of customs rules.

2. The principle of objective truth. This principle is of particular importance for the customs authorities, since they are empowered to initiate cases of violation of customs rules, as well as investigate them, consider them on the merits and assign a measure of responsibility. This principle involves the study of circumstances that are subject to proof in the course of production: the event of an offense; the guilt of an individual or an official, an individual entrepreneur; the fact of NTP commission by a legal entity; circumstances affecting the degree and nature of the responsibility of the guilty person; reasons and conditions conducive to the commission of NTP (Article 26.1 of the Code of Administrative Offenses).

3. The principle of competitiveness. This principle consists, firstly, in the presence of two obligatory parties to the process - customs authorities and persons held liable; secondly, that all participants in the administrative process have the right to defend their interests and use all the procedural rights provided for by the customs legislation.

4. The principle of equality. This principle lies in the fact that all participants in the proceedings on the case of violation of customs rules are vested with equal procedural rights.

5. The principle of publicity and publicity. It is expressed in the fact that a case of violation of customs rules can be initiated at the initiative of the customs authority of the Russian Federation on the basis of direct detection by officials of the customs authorities of signs of scientific and technical progress, on the basis of materials, messages, statements of citizens, the media, information received from other law enforcement agencies of the Russian Federation , foreign states, international organizations.

6. The principle of using the national language presupposes that the proceedings on the case of violation of customs rules are conducted in Russian.

7. The principle of continuity. It means that none of the mandatory stages of proceedings in cases of violation of customs rules can be interrupted for reasons not provided for by law. So, the case cannot be considered without drawing up a protocol on scientific and technical progress, which is the reason for initiating the case.

The process of proceedings on cases of administrative offenses in the field of customs includes the following stages:

1) initiation of a case and its administrative investigation;

2) consideration of the case and issuance of a decision on the case of violation of customs rules;

3) appeal, protest and revision of the decision on the case of violation of customs rules;

4) execution of the decision of the customs authority, the court on the imposition of an administrative penalty for STP.

Evidence is of great importance in the proceedings on violation of customs regulations. These include any factual data on the basis of which the judge, customs authority, official in charge of the case establishes the presence or absence of an NTP event, the guilt of the person held administratively liable, as well as other circumstances that are important for the correct resolution of the case .

10.5. Participants in the proceedings on the case of violation of customs rules

The participants in the proceedings on the case of violation of customs rules are:

1) a person held administratively liable for scientific and technical progress (natural or legal);

2) victim;

3) legal representatives;

4) witnesses;

5) witnesses;

6) specialists;

7) experts;

8) translator;

9) prosecutor.

1. Art. 25.1 of the Code of Administrative Offenses, the procedural rights of a person in respect of whom proceedings are being conducted in a case of an administrative offense, including NTP, are fixed, namely: to get acquainted with all the materials of the case; give explanations; present evidence; make motions and challenges; use the legal assistance of a lawyer; other rights.

A judge, body, official considering a case on violation of customs rules shall have the right to recognize as obligatory the presence during the consideration of the case of the person in respect of whom the case is being prosecuted.

2. According to Art. 25.2. of the Code of Administrative Offenses, the victim is an individual or legal entity who has suffered property or moral damage by the NTP. A person who has been harmed by an offense shall enjoy rights similar to the procedural rights of a person in respect of whom proceedings are being conducted on a case of violation of customs rules.

3. An important role in the process of proceedings on a case of violation of customs rules is played by legal representatives of individuals and legal entities.

According to Art. 25.3 of the Code of Administrative Offenses, protection of the rights and legitimate interests of an individual who is being prosecuted in a case of violation of customs rules, or an injured person who is a minor or, due to their physical or mental condition, deprived of the opportunity to independently exercise their rights, is carried out by their legal representatives (parents, guardian, adoptive parent, etc.).

According to Art. 25.4. of the Code of Administrative Offenses, legal representatives of a legal entity in respect of which proceedings are being conducted on a case of violation of customs rules, or of a legal entity that is a victim, protect its rights and legitimate interests. The legal representatives of a legal entity are its head, as well as another person recognized in accordance with the law or constituent documents by the body of the legal entity. A case on violation of customs rules committed by a legal entity is considered with the participation of its legal representative or defense counsel. In the absence of these persons, the case may be considered only in cases where there is evidence that the persons were duly notified of the place and time of the consideration of the case, and if they did not submit a request to postpone the consideration of the case, or if such a request was left without satisfaction.

A defense counsel and a representative are allowed to participate in the proceedings from the moment the protocol on an administrative offense is drawn up, and in the event of an administrative detention of an individual in connection with an STP, a defense counsel is allowed to participate in the proceedings from the moment of such detention.

4. Any person who may be aware of the circumstances of the case to be established in the course of proceedings may act as a witness in a case of violation of customs rules. According to the norm, part 2 of Art. 25.6 of the Code of Administrative Offenses, the witness is obliged to appear when summoned by the customs authority, official or judge who is in charge of the case of violation of customs rules, and report everything known to him on the case, answer the questions posed and certify with his signature in the relevant protocol the correctness of entering his testimony.

For refusal or evasion from performance of duties, the witness bears administrative responsibility, provided for by the Code of Administrative Offenses.

5. Any adult who is not interested in the outcome of the case may be involved as a witness. The number of witnesses must be at least two. The presence of attesting witnesses is obligatory in case of application of measures of procedural support of the proceedings, an entry is made in the protocol about their participation in the proceedings on the case of scientific and technical progress.

6. Any adult who is not interested in the outcome of the case and possesses the knowledge necessary to assist in the discovery, consolidation and seizure of evidence, as well as in the application of technical means, may be involved as a specialist to participate in the proceedings on an administrative offense.

The rights and obligations of a specialist are enshrined in Art. 25.8 of the Code of Administrative Offenses.

7. Any adult who is not interested in the outcome of the case and who has special knowledge in science, technology, art or craft, sufficient to conduct an examination and issue an expert opinion (Article 25.9 of the Code of Administrative Offenses) may be involved as an expert.

8. Any adult who is not interested in the outcome of the case and who knows the languages ​​or skills of sign language translation necessary for translation or sign language translation in the proceedings on an administrative offense (Article 25.10 of the Code of Administrative Offenses) may be involved as an interpreter.

9. An important place in the proceedings on a case on violation of customs rules is given to the prosecutor, who, within the limits of his competence, has the right to initiate proceedings on such cases, participate in the consideration of the case, file a protest against the decision on the case, regardless of participation in it, and perform other actions provided for the legislation of the Russian Federation.

In the event that the fact of violation of the law by customs authorities and their officials is established, the prosecutor releases, by his decision, persons illegally subjected to administrative detention on the basis of a decision of non-judicial authorities. If the case is under consideration by courts of general jurisdiction or arbitration courts, prosecutors are not vested with supervisory functions in relation to legal proceedings. However, the Code of Administrative Offenses provides for the possibility for the prosecutor to participate in the consideration of cases of administrative offenses and to protest against unlawful decisions of judges.

10.6. Types of economic crimes in the field of customs

Criminal liability is one of the varieties of legal liability. The basis for the emergence of any legal relationship (legitimate or illegal) is a legal fact - an action or event. The actual basis for the emergence of a criminal legal relationship to bring an individual to criminal liability is the presence of a crime in the totality of its features. The signs of a crime include: public danger, criminal wrongfulness, guilt, punishability.

Based on the generic object of the encroachment, the Criminal Code divided the crimes into groups. Thus, the legislator classifies crimes that encroach on the order of movement of goods and vehicles across the customs border of the Russian Federation as crimes in the field of economic activity. The generic object of encroachment of such acts is the relationship that develops in the process of carrying out this activity.

Among the customs crimes, criminal liability for which is provided for in the Criminal Code, include:

1) smuggling (Article 188);

2) illegal export of technologies, scientific and technical information and services used in the creation of weapons of mass destruction, weapons and military equipment (Article 189);

3) non-return to the territory of the Russian Federation of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries (Article 190);

4) non-return from abroad of funds in foreign currency (Article 193);

5) evasion of customs payments levied from an organization or individual (Article 194).

1. Smuggling is the movement of goods or other items on a large scale through the customs territory of the Russian Federation (with the exception of those in respect of which a special movement procedure is established), committed in addition to or with concealment from customs control or with the fraudulent use of documents or means of customs identification, or associated with non-declaration or false declaration.

The object of the action is public relations that develop in the process of moving any goods and vehicles across the customs border, since such movement is associated with the imposition of customs duties and fees on items.

The subject of smuggling can be any items moved in addition to customs control.

The objective side of the crime in question is characterized by the methods of smuggling of goods and vehicles across the customs border.

The subjective side of smuggling is characterized by guilt in the form of intent.

2. Illegal export of technologies, scientific and technical information and services used in the creation of weapons of mass destruction, weapons and military equipment. The object of the act is the procedure for moving a special category of items across the border, in respect of which special export control is carried out in order to protect state security and economic interests of Russia.

The subject of a crime can be both material carriers of technologies, and the utility models themselves, raw materials, materials, equipment, etc. The subject can also be activities in the form of services related to the creation of weapons of mass destruction, their means of delivery, weapons and military equipment .

The objective side of this criminal encroachment is expressed in illegal export deliveries or transfer by a person entitled to carry out foreign economic activity to a foreign organization or its representative of raw materials, materials, equipment, technologies, scientific and technical information. The objective side can also be expressed in the illegal performance by the specified person of work for a foreign organization or its representative, or the illegal provision of services to a foreign organization or its representative, which, knowingly for the specified person, can be used in the creation of weapons and military equipment and in respect of which export control is established.

Subjects may be officials and persons exercising managerial functions in commercial and other organizations, as well as a person endowed with special powers to export such materials, raw materials, technologies, scientific and technical information from the customs territory of the Russian Federation.

The subjective side is characterized by guilt in the form of direct intent.

3. Non-return to the territory of the Russian Federation of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries. The object of the act is the procedure for the export and import of cultural property and preventing the loss of cultural property located on the territory of the Russian Federation, regardless of the form of ownership.

The subjects of this crime are cultural values ​​related to the artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries.

The objective side of the crime is expressed in inaction, that is, in the failure to fulfill the obligation to return objects of cultural value. The deadline for the return of cultural property is established when a person is granted the right to temporarily export cultural property with the obligation to re-import it.

The subject of the crime is any natural person who has reached the age of 16 and is obliged to return the said items.

The subjective side is characterized by direct intent.

4. Non-return from abroad of funds in foreign currency. Article 193 of the Criminal Code establishes criminal liability not for the concealment of funds in foreign currency, but for failure to return large amounts from abroad by an organization of funds in foreign currency subject to mandatory transfer to accounts in an authorized bank of the Russian Federation.

The subject of the crime is the head of the organization.

The object is the procedure for the implementation of foreign exchange transactions.

The subjective side of this act is characterized by direct intent.

5. Evasion of customs payments levied from an organization or individual. The object of the crime is the procedure for paying customs duties, as well as the financial interests of the state, the subject is customs payments.

The objective side of the act is expressed in the form of action (lowering the customs value of goods, etc.) or inaction (full or partial non-payment of accrued customs duties).

Persons who move goods and vehicles across the customs border of the Russian Federation and are obliged to pay customs payments (declarants, owners of customs warehouses, etc., as well as heads of legal entities) can act as subjects.

The subjective side is characterized by direct intent: the person is aware of the social danger of his actions (inaction) and wishes to evade customs duties.

Author: Bogomolova A.A.

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