Customs law. Cheat sheet: briefly, the most important

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Customs law. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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Table of contents

Concept, subject and method of customs law. Correlation of customs law with other branches of law
The concept and principles of customs
Sources of customs law
Customs territory and customs border
The concept, features, composition of customs legal relations
Goods and vehicles as subjects of customs legal relations
Classification of goods
The concept and principles of movement of goods and vehicles across the customs border of the Russian Federation
Customs authorities and their functions
Federal service authorized in the field of customs
Powers, duties and responsibility of customs authorities
Grounds and procedure for the disposal of goods and vehicles
Controlled delivery of goods moving across the customs border
Service in the customs authorities. The concept of customs officials
Appeal against decisions, actions (inaction) of customs authorities and their officials
The concept of customs clearance
Customs clearance procedure
Arrival of goods to the customs territory of the Russian Federation
Internal customs transit
The concept of a customs carrier and its role in the implementation of customs activities
Rights and obligations of a customs carrier
Legal liability of the customs carrier
The concept of temporary storage in customs activities
The concept of declaring goods and vehicles
Declaration forms for goods and vehicles
Declarant, his rights and obligations
Acceptance and withdrawal of the customs declaration
The concept of a customs broker
The concept of the customs regime
Classification of customs regimes
Export of goods
The international customs transit
Processing of goods in the customs territory
Processing of goods outside the customs territory
Processing of goods for domestic consumption
Temporary importation
Free customs zone. Free warehouse
Re-export of goods
Re-import of goods
bonded warehouse
Destruction of goods
Refusal of goods in favor of the state
Duty Free Shop
Temporary export
Customs regime of movement of supplies
Movement of goods by individuals
Customs clearance of goods and vehicles transported across the customs border of the Russian Federation by individuals for personal use
Movement of goods in international postal items, certain categories of foreign persons, pipeline transport and power lines
The concept, classification and general procedure for paying customs duties
Customs duty: concept, types, taxable base, benefits
Customs duties
Value added tax, excise
The concept of customs control, the main forms of implementation
Principles and objectives of the organization of customs control
The concept of currency control
Customs inspection and inspection of goods and vehicles
Personal inspection as an exceptional form of customs control
Customs audit, expertise and research in the implementation of customs control
Additional Provisions Relating to Customs Control
Measures taken by the customs authorities in relation to individual goods

1. Concept, subject and method of customs law. Correlation of customs law with other branches of law

Customs law - this 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.

The subject of customs law is public relations arising in the process or in connection with the movement of goods and vehicles across the customs border.

Basic for customs law is imperative method- method of imperious prescriptions. When carrying out foreign economic activity (hereinafter referred to as FEA), a person necessarily enters into certain relations with state (primarily customs) authorities, which dictate to him the rules of conduct in this area. For example, the implementation of customs procedures includes filling out and filing a declaration, paying customs duties, and presenting goods for customs control.

In addition to the imperative, customs law also applies dispositive method, but its scope is significantly limited. Considering that the dispositive method is the dominant one in civil law, in the field of customs it is used only in cases where the behavior of subjects is regulated by civil law norms. For example, an entrepreneur turns to an intermediary (customs broker) for help in customs clearance and concludes a service agreement with him. The possibility of choosing both the customs broker itself and agreeing on the terms of the contract characterize the presence of a dispositive method.

customs law system make up the General and Special parts. AT The general part includes provisions relating to the subject and method of law, its principles, sources, subjects, definitions of customs authorities, objects of customs law, etc. Special part is devoted to the legal basis for the movement of goods and vehicles across the border, types of customs regimes, forms of customs control, customs payments, etc.

Customs law is closely related to other branches of law.

Constitutional law is, undoubtedly, the basic, leading branch in the system of law. Given that customs law pursues public law interests, the foundations of state relations studied by constitutional law are the foundation of the entire customs mechanism.

Administrative law often referred to as management law. Like administrative law, customs law has an inherent method of regulation. In addition, violations of customs rules are a kind of administrative offenses.

Financial right studies social relations that make up the content of the financial activities of the state and municipalities. Customs authorities, along with law enforcement, also carry out financial activities. First of all, such activity is expressed in the formation of the revenue part of the state budget. Income from foreign trade activities is a significant component of the treasury of the Russian Federation.

Criminal law includes the norms characterizing socially dangerous acts, called crimes, as well as the bases and conditions for bringing this kind of liability to justice.

Civil law, which is one of the main branches of law, regulates a vast area of property and personal non-property relations. Contracts for the provision of services, for the carriage of goods, for the storage of goods, pledge obligations - all this is the sphere of regulation of civil law.

2. The concept and principles of customs

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

General leadership customs affairs are carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation.

The Government of the Russian Federation approves regulations on federal ministries and other federal executive bodies, establishes the maximum number of employees in their apparatuses and the amount of appropriations for the maintenance of these apparatuses within the funds provided for these purposes in the federal budget.

The Government of the Russian Federation appoints and dismisses heads of federal executive bodies who are not federal ministers and their deputies, and approves members of collegiums of federal executive bodies.

The federal executive body authorized in the field of customs (hereinafter referred to as the FCS of Russia) ensures the direct implementation for customs purposes of tasks in the field of customs and uniform application of the customs legislation of the Russian Federation by all customs authorities on the territory of the Russian Federation.

The customs business is based on the following principles:

1) principle of legality is of a general legal nature and means that the actions of all participants in foreign economic activity must strictly comply with the provisions of the Constitution of the Russian Federation, federal laws and other legislation, as well as international legal norms am. Movement of goods and vehicles across the customs border of the Russian Federation, in accordance with Part 2 of Art. 12 of the Customs Code of the Russian Federation of May 28.05.2003, 61 No. XNUMX-FZ (as amended and supplemented) (hereinafter referred to as the Labor Code of the Russian Federation)must be carried out in accordance with the procedure established by the customs legislation;

2) principle of reciprocity and sovereign equality states is applied within the framework of generally recognized international legal norms. Countries that provide Russia with the freest possible access of goods to domestic markets must have appropriate conditions for the delivery of their own goods to the customs territory of the Russian Federation;

3) principle of equality acts as one of the characteristics of a democratic society and the development of economic relations. In the field of customs, according to part 1 of Art. 12 of the Labor Code of the Russian Federation, all persons on an equal basis have the right to import and export goods and vehicles, as well as to carry out foreign economic activity on conditions that do not contradict the current legislation;

4) the principle of protecting state and public security, according to Art. 13 of the Labor Code of the Russian Federation, means a ban on the movement of certain goods and vehicles across the customs border of the Russian Federation, based on considerations of state security, protection of public order, morality of the population, protection of animals and plants, environmental protection and other interests;

5) the principle of protecting the economic sovereignty of Russia It is expressed in the establishment by the state of quantitative restrictions on the movement of certain types of goods. Such restrictions may be based on the directions of economic policy, the conditions for the fulfillment of Russia's international obligations;

6) the principle of freedom of choice of the customs regime established by Art. 156 of the Labor Code of the Russian Federation is characterized by the fact that a person moving goods has the right to choose any customs regime for such goods at any time.

3. Sources of customs law

In st. 71 Constitution of the Russian Federation customs business belongs to the exclusive jurisdiction of the Russian Federation, as well as fixing in part 1 of article 8. the unity of the economic space on the territory of the country, the free movement of goods, services and financial resources.

The main source of customs law is Customs Code of the Russian Federation. It defines the legal and organizational foundations of customs and is aimed at protecting the national sovereignty of the Russian Federation, developing economic relations, fixes the basic concepts, defines and types of customs regimes, procedures, the procedure for collecting customs payments and conducting customs control.

Tax Code (hereinafter referred to as the Tax Code of the Russian Federation) endows the customs authorities with the status of tax authorities, i.e., the powers of tax authorities apply to customs authorities.

The Criminal Code of the Russian Federation dated 13.06.1996/63/XNUMX No. XNUMX-FZ (with the last amendment and add.) (hereinafter - the Criminal Code of the Russian Federation) and the Code of the Russian Federation on Administrative Offenses No. 30.12.2001-FZ of December 195, XNUMX (as amended and supplemented) (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) establishes the types of crimes in the field of economic activity and offenses in the field of customs.

Of great importance is the Law of the Russian Federation of May 21.05.1993, 500 No. 3-XNUMX "On the Customs Tariff" (as amended and supplemented) (hereinafter referred to as the Law on the Customs Tariff), which contains the basis for collecting customs payments.

The legal basis for the financial activities of the customs authorities is contained in the Federal Law of April 14.04.1998, 63 No. XNUMX-FZ "On Measures to Protect Russia's Economic Interests in Foreign Trade in Goods" (as amended and supplemented).

Federal Law No. 08.12.2003-FZ of 164 "On the Fundamentals of State Regulation of Foreign Trade Activities" (as amended) defines the fundamentals of state regulation of foreign trade activities in the field of foreign trade in goods, services and other objects.

The most important issues of customs policy are regulated by decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, for example, Decree of the Government of the Russian Federation of September 21.09.2004, 429 No. 429 "On the Federal Customs Service" (hereinafter referred to as Decree No. XNUMX), which details the powers and organization of the activities of the FCS Russia.

Acts of customs legislation, decrees of the President of the Russian Federation and resolutions and orders of the Government of the Russian Federation apply to relations that have arisen after their entry into force and do not have retroactive effect.

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

The Federal Customs Service of Russia also issues regulations, for example, Order No. 15.03.2005 dated March 198, XNUMX "On officials of the customs authorities of the Russian Federation authorized to draw up protocols on administrative offenses and carry out administrative detention."

International legal acts include:

1) The Convention on Temporary Importation (Concluded in Istanbul on June 26.06.1990, XNUMX), which reveals the basic concepts in the field of customs legal relations, the procedure for maintaining documentation for customs clearance;

2) Customs Convention on the International Carriage of Goods Using a TIR Carnet (TIR Convention) (Concluded in Geneva on November 14.11.1975, XNUMX), which reveals the rules for the carriage of goods with a TIR Carnet, and also contains annexes for determining the technical condition of a vehicle for the carriage of goods with a TIR Carnet and etc.

4. Customs territory and customs border

Customs territory of the Russian Federation make up the land territory of Russia, territorial and internal waters and airspace above them (Article 2 of the Labor Code of the Russian Federation). land area - all land located within the borders of the Russian Federation. To inland waters include coastal sea waters, waters of rivers, lakes, ports, bays, bays, the coasts of which are wholly owned by Russia. territorial waters recognized coastal sea waters with a width of 12 nautical miles, measured from the low tide line both on the mainland and on the islands belonging to the Russian Federation. The customs territory may also include artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of Russia, provided that it has exclusive jurisdiction over them.

On the territory of the Russian Federation there may be located special economic zoneswhich are part of the customs territory of Russia. Goods placed on the territory of such zones are considered as being outside the customs territory for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature, except for cases established by law.

Free customs zone - a kind of special economic zone. In the classical international sense, a special economic zone is a territory excluded from the operation of ordinary customs, tax, and in some cases, currency and banking legislation.

The peculiarity of customs law is that, extending to the entire territory of the state, it operates only in the process or in connection with the crossing of the customs border or the movement of goods and vehicles through it.

According to Art. 5 of the Customs Tariff Law customs territory of the Russian Federation the territory in which the state has exclusive jurisdiction over customs is recognized.

Customs border- the line limiting the customs territory. State border the line and the vertical surface passing along it are recognized, which determine the limits of the state territory (land, water, subsoil and airspace) of the Russian Federation, i.e. the spatial limit of the state sovereignty of the Russian Federation (Article 1 of the Law of the Russian Federation of 01.04.1993 No. 4730-1 "On the State Border of the Russian Federation" (as amended and added)).

The concepts of customs and state borders do not coincide on the following grounds:

1) the state border is a real line on the ground, and the secret border is a conditional, imaginary line;

2) the state border establishes the scope of sovereignty as a whole, and the customs border - that which belongs to the sphere of economic sovereignty of the state;

3) the state border serves to determine the spatial limits of the entire Russian law, and the customs border outlines the limits of the customs legislation.

Distinguish external customs borders (separate the customs territories of adjacent states) and internal customs borders (form the perimeters of special economic zones), the customs territory is unified, which means the freedom of movement of goods and vehicles by individuals and legal entities within it, i.e. without the collection of customs duties. Norm Art. 74 of the Constitution of the Russian Federation establishes that the establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed on the Russian territory.

5. Concept, features, composition of customs legal relations

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

From this definition, the following features of customs legal relations:

1) these legal relations arise, function and develop only on the basis of customs legal norms contained in various sources. Relations that are not regulated by the rules of law do not have a legal nature;

2) customs legal relations are always individualized, as they are entered into by specific subjects - bearers of legal rights and obligations. At the same time, two or more parties are participants in legal relations;

3) these legal relations arise on the basis of the movement of goods and vehicles across the customs border or are associated with such movement. In other words, these legal relations are of a property nature, as they involve the movement of material values or money. This feature follows from the specifics of the subject of legal regulation of customs law;

4) customs legal relations are of a public nature. For their occurrence, as a rule, the will of one of the parties is sufficient. In most cases, the parties in legal relations of this kind are the customs authorities, which in their activities apply the imperative method: they collect customs payments, carry out customs inspections, hold the guilty persons accountable;

5) customs legal relations are protected from possible violations by coercive force of the state represented by its bodies (for example, bodies of administrative jurisdiction). A participant in legal relations who believes that his rights have been violated has the right to apply for protection to the competent authorities. In accordance with Part 2 of Art. 45 of the Constitution of the Russian Federation, everyone has the right to protect their rights and freedoms by all means not prohibited by law.

So, customs legal relations are characterized as individualized, property, public law, imperative, protected from violations by the coercive power of the state.

Like any legal relationship, the customs relationship has its own structure, which includes: the object of the relationship, its subjects and content.

The object of the customs legal relationship is the procedure that develops in connection with the movement of goods and vehicles across the customs border.

Subjects of legal relations are their specific members. In order to enter into a legal relationship, the subject must have legal personality, i.e. legal capacity. It is she who is a necessary legal prerequisite for a legal relationship. The legal status of the subjects of customs legal relations is expressed in the presence of a special customs legal personality. Under customs legal personality means the ability to be a participant in legal relations in the field of customs.

It is necessary to distinguish the subjects of customs law from the subjects of customs legal relations. Subjects of law - potential participants in legal relations, and subjects of legal relations - their specific participants, therefore the concept of the subject of customs law is broader in comparison with the subjects of customs legal relations.

Each subject of the legal relationship is endowed with subjective rights and obligations, which is content of legal relationship. The rights and obligations of the subjects of customs legal relations are correlated as a measure of the possible and proper behavior of these subjects. Each subject of the customs legal relationship is endowed with the powers regulated by the norms of the customs legislation.

6. Goods and vehicles as subjects of customs legal relations

According to Art. 11 Labor Code of the Russian Federation product - this is any movable property moved across the customs border, as well as transport vehicles classified as immovable.

Russian goods - goods having for customs purposes the status of being in free circulation in the customs territory of the Russian Federation, i.e. goods not exported from the customs territory of the Russian Federation, wholly produced in the Russian Federation, goods released for free circulation in the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods wholly produced or released for free circulation in the customs territory of the Russian Federation (clause 2, article 11 of the Labor Code of the Russian Federation).

Foreign goods - goods that are not Russian goods (clause 3, article 11 of the Labor Code of the Russian Federation).

In order to distinguish between the two main subjects of the customs legal relationship, it is necessary to understand what is meant by vehicles. The Labor Code of the Russian Federation refers to them any means that are directly used for international freight and passenger traffic (clause 5, article 11 of the Labor Code of the Russian Federation). In other words, a unit of transport in the field of customs can act both as a commodity and as a means of transport. The underlying factor is the frequency of border crossings. If the car crossed the border 1 time (for example, the import of a foreign car by a citizen from abroad), it is a commodity. This means that its movement is associated with the passage of all customs formalities: clearance, payment of customs duties, as with the import and export of any goods. If a car crosses the border two or more times, it acts as a vehicle in the customs relationship.

The specifics of the movement of all vehicles is as follows:

1) vehicles crossing the customs border of the Russian Federation, as well as vehicles moving across this border as goods, must stop at the places determined by the customs authorities of the Russian Federation. In cases of non-compliance with the specified requirements, the customs authorities have the right to carry out a forced stop of vehicles;

2) the duration of the parking of vehicles is determined by the customs body of the Russian Federation jointly with the carrier and cannot be reduced to the detriment of customs clearance and customs control;

3) the departure of vehicles from their parking lot is carried out with the permission of the customs body of the Russian Federation.

Items of customs legal relations can be transported in accompanied baggage (immediately when a person is crossing the border) and in unaccompanied baggage (when they are moved by the carrier under the contract of carriage).

A variation of the carriage of goods in accompanied baggage is forwarding in international mail (letters, parcels, small packages, parcels, etc.) (Chapter 24 of the Labor Code of the Russian Federation).

Postal organizations, at the request of the customs authorities, present such items for customs inspection. International postal items may not be issued by postal organizations to their recipients or sent outside the customs territory of the Russian Federation without the permission of the customs authority.

It is not allowed to send goods in international postal items that are prohibited for import-export or shipment in accordance with the acts of the Universal Postal Union, as well as those in respect of which the restrictions established by law apply.

Certain types of goods are moved across the border pipeline transport and along power lines (Chapter 26 of the Labor Code of the Russian Federation).

7. Classification of goods

All goods transported across the customs border of Russia can be classified according to the following criteria:

1) depending on the direction of travel, goods are differentiated into imported, exported and transit. Imported goods enter the territory of Russia from another state. At the same time, their country of origin can be either another country or the Russian Federation, provided that they were previously exported. Exported goods are most often produced in Russia and moved to the territory of another state. Transit goods follow from one country to another, while moving through the customs territory of the Russian Federation;

2) depending on the country of origin, goods are divided into Russian and foreign. Russian goods have the status of being in free circulation on the customs territory of Russia, i.e. these are goods wholly produced in the Russian Federation, goods released and free circulation on the territory of the Russian Federation, as well as goods made from those listed above. All other goods have foreign status;

3) goods can be passed the customs "clearance" and conditionally released for free circulation. If the customs authorities, by their actions, allowed interested persons to use and dispose of goods in accordance with the conditions of a certain customs regime, such goods are called released or passed customs "clearance". If customs duties have not been paid for goods, or the necessary documents have not been submitted, or other requirements established by law have not been met, they are subject to conditional release, their use and disposal is allowed subject to certain restrictions (for example, with the condition of impossibility of alienation);

4) depending on the effectiveness of achieving the goals of the customs business, three categories of goods can be distinguished:

· products, which Russia absolutely does not need to import (for example, wine and vodka products, foodstuffs, oil). What is needed here is an effective barrier against the penetration of similar products into the Russian market by setting high tariff import rates;

goods where competition with domestic manufacturers is possible (e.g. confectionery, knitwear, automobiles, perfumes). Here, tariff rates must be balanced to ensure that imports are available in the market and allow competition;

goods that not produced or cannot be produced в of Russia (for example, exotic fruits, unique technologies, technical innovations, medicines). In this case, tariff rates should ensure free access of these goods to our market to meet demand.

They also move across the customs border counterfeit goods. These include goods containing objects of intellectual property (objects of copyright and related rights, industrial property, including trademarks, appellations of origin of goods and other objects of intellectual property), if the manufacture of such goods, their movement across the customs border or other actions with goods under customs control entail a violation of the rights of the copyright holder. Establishing barriers to pirated products is an important and intractable task in the field of customs. An interested person who has reason to believe that the goods being moved is counterfeit, has the right to file an application with the customs authority for the protection of violated rights. The release of such goods may be suspended until the circumstances of the case are clarified (Article 397 of the Labor Code of the Russian Federation).

8. The concept and principles of movement of goods and vehicles across the customs border of the Russian Federation

Under moving across the customs border of the Russian Federation is understood as the performance of actions for the import into the customs territory or export from this territory of goods or vehicles by any means, including forwarding in international mail, the use of pipeline transport and power lines (clause 7 of article 11 of the Labor Code of the Russian Federation).

1. The principle of legality. 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 of the Russian Federation).

2. The principle of equality. All persons on equal grounds have the right to move goods and vehicles across the customs border (Article 12 of the Labor Code of the Russian Federation).

3. The principle of efficiency. Goods prohibited in accordance with the legislation of the Russian Federation for import into the customs territory of the Russian Federation shall be subject to immediate export from the customs territory of the Russian Federation, unless otherwise provided by the Labor Code of the Russian Federation or other federal laws. The export of these goods is carried out by the carrier. In case of impossibility of export or non-immediate export, these goods shall be placed in temporary storage warehouses or in other places that are customs control zones. The maximum period of temporary storage of such goods is three days, unless a different period is provided for by other federal laws in respect of certain types of goods.

Goods restricted for import into the customs territory of the Russian Federation are allowed for import (and in the cases provided for by the Labor Code of the Russian Federation, they are released by the customs authorities) subject to the requirements and conditions established by international treaties of the Russian Federation or the legislation of the Russian Federation (Article 13 of the Labor Code of the Russian Federation ).

4. The principle of protecting the national interests of the Russian Federation. Goods prohibited for export shall not be subject to actual export from the customs territory of the Russian Federation.

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 Labor Code of the Russian Federation (clause 2, article 13 of the Labor Code of the Russian Federation).

No one has the right to use and dispose of goods and vehicles before their release, except in the manner and under the conditions provided for by the Labor Code of the Russian Federation. After the release of goods and vehicles, their use and disposal are carried out in accordance with the declared customs regime (Article 15 of the Labor Code of the Russian Federation).

5. Article 17 of the Labor Code of the Russian Federation, following the norms generally accepted in foreign countries, establishes basic principle of customs, according to which the customs authorities have the right to demand that persons provide guarantees for the proper fulfillment of the obligations established by the Labor Code of the Russian Federation.

The general principle is revealed in the content of specific articles of the Labor Code of the Russian Federation. For example, Art. 160 of the Labor Code of the Russian Federation establishes that when issuing a permit for placing goods under the customs regime, the content of which provides for full or partial exemption from customs duties and taxes or the return of the amounts paid and (or) the non-application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on State Regulation of Foreign Trade Activities, the customs authority has the right to require the provision of security for the payment of customs duties, the submission of an obligation to re-export temporarily imported goods and other guarantees for the proper performance of certain duties.

9. Customs authorities and their functions

The customs authorities constitute a single federal centralized system. State authorities of the constituent entities of the Russian Federation, local self-government bodies, public associations cannot interfere in the activities of customs authorities in the exercise of their functions.

The customs authorities are:

1) FCS of Russia;

2) regional customs departments;

3) customs;

4) customs posts.

The creation, reorganization and liquidation of regional customs departments, customs houses, customs posts are carried out by the Federal Customs Service of Russia.

Regional customs administrations, customs offices and customs posts act on the basis of general or individual provisions approved by the Federal Customs Service of Russia.

Customs authorities have the following main signs:

1) carry out executive and administrative activities;

2) according to part 3 of article 1 of the Labor Code of the Russian Federation, the activities of the customs authorities are carried out under the general supervision of the Government of the Russian Federation, to which the FCS of Russia reports on its activities;

3) customs authorities act in connection with the movement of goods and vehicles across the customs border of the Russian Federation;

4) are law enforcement agencies with a flag, pennant and emblems.

Customs authorities perform the following main functions (Article 403 of the Labor Code of the Russian Federation):

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, currency control of operations related to the movement of goods and vehicles across the customs border, in accordance with the legislation of the Russian Federation on currency regulation and currency control;

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.

10. Federal service authorized in the field of customs

Decree of the Government of the Russian Federation No. 429 approved regulations on the FCS of Russia.

The FCS of Russia is a federal executive body that, in accordance with the legislation of the Russian Federation, performs the functions of control and supervision in the field of customs affairs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

The FCS of Russia carries out the following authority in the established field of activity (clause 5 of resolution No. 429):

1) collects customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, controls the correct calculation and timely payment of the said duties, taxes and fees, takes measures to enforce their collection;

2) ensures 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 of the Russian Federation;

3) ensures the uniform application by the customs authorities of the customs legislation of the Russian Federation;

4) carry out customs clearance and customs control;

5) makes decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity and ensures the publication of such decisions;

6) ensure, within its competence, the protection of intellectual property rights;

7) takes, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, on the origin of goods from a specific country (country of origin of goods).

The Federal Customs Service of Russia, in order to exercise its powers in the established field of activity, has law (clause 6 of resolution No. 429):

1) in agreement with the Ministry of Economic Development and Trade of the Russian Federation (hereinafter referred to as the Ministry of Economic Development of Russia):

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

determine the region of activity of customs authorities;

· approve general or individual regulations on customs authorities;

2) organize the conduct of the necessary studies, tests, examinations, analyzes and evaluations, as well as scientific research in the established field of activity;

3) request information necessary for making decisions on issues related to the established field of activity;

4) exercise control, including financial control, over the activities of customs authorities and representative offices of the Federal Customs Service of Russia abroad;

5) involve, in the prescribed manner, for the study of issues related to the established field of activity, scientific and other organizations, as well as scientists and specialists, etc.

The Federal Customs Service of Russia is not entitled to carry out legal regulation in the established area of activity, except for cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation.

The Federal Customs Service of Russia is headed by a leader who is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Economic Development and Trade of the Russian Federation.

The head of the FCS of Russia has deputies who are appointed and dismissed by the Minister of Economic Development and Trade of the Russian Federation on the proposal of the head of the FCS of Russia.

11. Powers, duties and responsibilities of customs authorities

The customs authorities, in order to perform the functions assigned to them, have powers:

1) take measures to ensure compliance with the customs legislation of the Russian Federation;

2) demand documents, information, the submission of which is provided for in accordance with the Labor Code of the Russian Federation;

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 (Article 408 of the Labor Code of the Russian Federation), etc.

The customs authorities carry out information and consultation, so, according to Art. 23 of the Labor Code of the Russian Federation, a person in respect of which a decision has been made or an action has been taken by the customs body or its official, as well as a person in respect of which a decision has not been made or the action to be taken has not been taken within the established period, has the right to apply to this customs body with a request for the reasons and grounds for the decision taken or the action taken, or the reasons for not taking the decision or not taking the action, if this directly and individually affects the rights and legitimate interests of these persons.

Customs authorities have the right to stop vehicles, including those not carrying out international transportation of goods, if goods under customs control are transported on these vehicles in order to check the goods and documents for them. On their own, the customs authorities can stop motor vehicles only in the customs control zones established along the customs border. In other places, stopping vehicles is carried out by internal affairs bodies authorized in the field of road safety, in their interaction with customs authorities (Article 410 of the Labor Code of the Russian Federation).

Customs bodies carry out their functions independently and in cooperation with other state bodies.

For unlawful decisions, actions (inaction), officials of the customs authorities bear disciplinary, administrative, criminal and other liability in accordance with the legislation of the Russian Federation.

Customs authorities compensate for damage caused to persons and their property as a result of unlawful decisions, actions (inaction) of their officials and other employees in the performance of their official or labor duties, in accordance with the civil and budgetary legislation of the Russian Federation.

Damage caused by lawful actions of customs authorities and their officials is not subject to compensation, unless otherwise provided by the Labor Code of the Russian Federation and other federal laws (Article 413 of the Labor Code of the Russian Federation).

12. Grounds and procedure for the disposal of goods and vehicles

Goods and vehicles turn into federal property:

1) on the basis of a court decision (arbitration court) when applying confiscation in cases of an administrative offense or a criminal offense - from the date the court decision (arbitration court) enters into force;

2) on the basis of a court decision (arbitration court) when goods are transferred to federal ownership, if the seized goods are not claimed within two months and in the event that persons who have purchased goods illegally imported into the customs territory of the Russian Federation refuse to pay customs payments and make customs transactions - from the date of entry into force of the decision of the court (arbitration court);

3) on the basis of a refusal of a person in favor of the state - from the date of transfer of goods or vehicles to the customs authorities under the act of acceptance and transfer (Article 428 of the Labor Code of the Russian Federation).

The disposal of goods, the period of temporary storage of which or the period of storage of which in a customs warehouse has expired, is carried out on the basis of an act of the customs authority, fixing the fact of the expiration of the period of temporary storage or the period of storage in a customs warehouse and drawn up in the form determined by the Federal Customs Service of Russia (Article 429 of the Labor Code of the Russian Federation) .

Customs authorities may dispose of goods and vehicles that are material evidence in cases of administrative offenses, if the actual costs of their storage exceed the cost of goods, as well as in other cases determined by the Code of Administrative Offenses of the Russian Federation and other federal laws.

If, during the consideration of a case on an administrative offense, a decision is made to confiscate goods and vehicles, then the proceeds from the sale of such goods and vehicles are transferred to the federal budget.

The customs authority in advance, but no later than 15 days in advance, notifies the legal owner in writing of the forthcoming transfer of goods and vehicles to the authorized organization (clause 2 of article 431 of the Labor Code of the Russian Federation).

The proceeds from the sale of goods and vehicles not converted into federal ownership are paid to their rightful owner in the manner determined by the Government of the Russian Federation within three years from the date of their sale. From these amounts, the amounts of import customs duties, taxes in respect of foreign goods that would be payable if they were released for free circulation, as well as the costs of transportation (transportation), storage of goods and their sale (including examination and evaluation), incurred by the customs authorities and other persons.

Goods and vehicles to be sold cannot be purchased by customs officials, employees of an authorized organization, as well as members of their families (clause 4, article 431 of the Labor Code of the Russian Federation).

If the proceeds from the sale of goods are not enough to collect customs duties, taxes and cover all expenses of customs authorities and other persons who, in accordance with the civil legislation of the Russian Federation, are entitled to claim reimbursement of their expenses at the expense of the indicated amounts, their distribution is carried out in the following order :

1) first of all, the amounts of customs duties and taxes are transferred to the federal budget;

2) in the second place, the costs of transportation (transportation), storage and sale of goods are reimbursed.

The disposal of precious metals, precious stones and articles made from them, cultural values, goods subject to labeling, and other goods, the circulation of which is limited on the territory of the Russian Federation, is carried out in accordance with federal laws and other legal acts of the Russian Federation (Article 434 of the Labor Code of the Russian Federation ).

13. Controlled delivery of goods moving across the customs border

Controlled delivery is carried out in accordance with Ch. 42 of the Labor Code of the Russian Federation. So, in accordance with Art. 435 of the Labor Code of the Russian Federation controlled delivery of goods transported across the customs border is an operational-search measure, in which, with the knowledge and under the control of the bodies carrying out operational-search activities, importation into the customs territory of the Russian Federation, exportation from this territory or movement through it of imported goods is allowed.

When goods are moved across the customs border, controlled delivery is carried out in order to prevent, detect, suppress and solve crimes related to illegal circulation of goods.

The objectives of controlled delivery are:

1) establishment of channels for the entry of substances and items prohibited for circulation;

2) identification of senders and recipients;

3) identification, using controlled objects, of persons who have committed or are committing a crime;

4) providing evidence of criminal activity.

The movement of controlled objects can be carried out both by persons who are aware of the illegal nature of the movement of controlled objects and knowingly commit this act, and by persons who are unaware of the illegal nature of the movement and are used by criminals "in the dark."

Controlled deliveries are carried out by:

1) monitoring of freight traffic;

2) tracking postal items, including those sent to fictitious addresses, as well as luggage and cargo transported accompanied by couriers or under the guise of other items or goods.

In the regime of controlled delivery across the customs border of the Russian Federation, the following can be moved:

1) items, substances and products, the free sale of which is prohibited or the circulation of which is limited (for example, narcotic drugs and psychotropic substances, etc.);

2) items that have been obtained by criminal means or have retained traces of a crime;

3) instruments or means of committing a crime (documents, weapons, money, etc.).

If a decision is made to conduct a controlled delivery of goods exported from the customs territory of the Russian Federation, on the basis of international treaties of the Russian Federation or by agreement with the competent authorities of foreign states, a criminal case is not initiated in the Russian Federation and the head of the body carrying out the controlled delivery of goods, immediately notifies the prosecutor in accordance with the legislation of the Russian Federation.

When carrying out a controlled delivery of goods transported across the customs border, the free sale of which is prohibited or the circulation of which is allowed under a special permit in accordance with the legislation of the Russian Federation, these goods may be completely or partially withdrawn or replaced in the manner determined by the Government of the Russian Federation. Goods that pose an increased danger to human health, the natural environment or serve as the basis for the manufacture of weapons of mass destruction are subject to replacement in the manner determined by the Government of the Russian Federation (Article 436 of the Labor Code of the Russian Federation).

Depending on the chosen tactics, there are ordinary and "pure" controlled deliveries. usual controlled delivery is characterized primarily by the fact that controlled items may not be withdrawn until the completion of the operation. It is possible to organize and conduct "clean" controlled deliveries, during which, in order to reduce the risk of loss of a controlled item (cultural property, etc.) or for security reasons (drugs, weapons, etc.), at the initial stage of the operation, it is completely or partially withdrawn and replaced with dummy.

14. Service in the customs authorities. The concept of customs officials

According to Article 1 of the Federal Law of July 21.07.1997, 114 No. XNUMX-FZ "On Service in the Customs Authorities of the Russian Federation" (as amended and supplemented) (hereinafter referred to as the Law on Service in the Customs Authorities) service in the customs authorities is a special type of public service of citizens of the Russian Federation, carrying out professional activities for the implementation of the functions, rights and obligations of the customs authorities that are part of the system of law enforcement agencies of the Russian Federation.

By officials customs bodies of the Russian Federation are citizens holding positions in these bodies, who, in accordance with the established procedure, have been awarded special ranks or qualification ranks.

By staff customs authorities may be citizens who have reached the age of 18, capable of ensuring the performance of the functions assigned to the customs authorities by their personal and business qualities, level of education and state of health.

Entering the service in the customs authorities of citizens is voluntary and is carried out on the terms of a contract for service in the customs authorities.

A citizen cannot be accepted for service in the customs authorities or may not serve in the customs authorities in cases where he is recognized as incapable or partially capable by a court decision that has entered into legal force or if he has an unexpunged or outstanding criminal record, as well as in case of deprivation of him by a valid by a court decision of the right to serve in the customs authorities for a certain period (Article 7 of the Law on Service in the Customs Authorities).

For a citizen entering the service in the customs authorities, a test lasting up to six months may be established, depending on the level of his professional training and the position for which he enters.

The customs officer has the right:

1) familiarization with the documents that define his rights and obligations for the position held in the customs authority, the criteria for assessing the quality of service in the customs authorities that contribute to career advancement, as well as the organizational and technical conditions necessary for the performance of official duties;

2) obtaining, in the prescribed manner, information and materials necessary for the performance of official duties;

3) visits to perform official duties of organizations, regardless of ownership, etc. (Article 16 of the Law on Service in the Customs Authorities).

The customs officer must:

1) to ensure compliance with the Constitution of the Russian Federation, the implementation of federal constitutional laws and federal laws;

2) ensure observance and protection of the rights and legitimate interests of citizens;

3) to carry out orders and instructions of the heads of customs authorities, given within their official powers, with the exception of obviously illegal ones;

4) within the scope of their official duties, consider in a timely manner the appeals of citizens and public associations, as well as state bodies, local governments and organizations, etc. (Article 17 of the Law on Service in the Customs Bodies).

Customs officers after passing the appropriate training in the performance of official duties have the right to carry weapons, special means.

The customs officer may dismissed from service for the following reasons:

1) at their own request before the expiration of the contract;

2) upon reaching the age limit;

3) by length of service giving the right to a pension;

4) at the end of the service life stipulated by the contract;

5) in connection with the conduct of organizational and staff activities;

6) in connection with the transfer to another state body (clause 2, article 48 of the Law on Service in the Customs Authorities).

15. Appeal against decisions, actions (inaction) of customs authorities and their officials

Any person has the right to appeal a decision, action (omission) of the customs authority or its official, if such decision, action (omission), in the opinion of this person, violated his rights, freedoms or legitimate interests, created obstacles to their implementation or illegally imposed on him any obligation (Article 45 of the Labor Code of the Russian Federation).

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

Filing a complaint against a decision, action (inaction) of a customs authority or its official with the customs authorities does not exclude the possibility of simultaneous or subsequent filing of a complaint of a similar content with a court, arbitration court (Article 46 of the Labor Code of the Russian Federation).

The procedure for filing, the procedure for considering and the procedure for resolving complaints are determined by the legislation of the Russian Federation on civil proceedings and proceedings in arbitration courts and is applied in the event of an appeal against any decisions, actions (inaction) of the customs authorities or their officials, with the exception of decisions of the customs authorities in cases of administrative offenses , as well as other decisions, actions (inaction) of the customs authorities and their officials, in respect of which a special procedure for appeal is provided.

A complaint against a decision, action (inaction) of the customs authority or its official must be considered by the customs authority in within one month from the date of its receipt by the customs authority authorized to consider the said complaint (clause 1, article 55 of the Labor Code of the Russian Federation).

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

A complaint against a decision, action (inaction) of the customs authority or its official may be filed within three months (Article 48 of the Labor Code of the Russian Federation):

1) 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;

2) from the date of expiration of the established period for adoption by the customs body or its official of a decision or performance of an action.

Based on the outcome of the complaint on the decision, action (inaction) of the customs authority or its official, the customs authority:

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

2) declares unlawful the decision, action (inaction) of the customs authority or its official in whole or in part and makes a decision to satisfy the complaint in whole or in part (clause 2 of article 56 of the Labor Code of the Russian Federation).

In a simplified procedure (Article 57 of the Labor Code of the Russian Federation), a decision, action (inaction) of an official in connection with the movement of goods across the customs border, the value of which does not exceed 1,5 million rubles, and (or) one vehicle can be appealed.

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

Consideration of a complaint in a simplified manner is carried out without delay, and a decision on it is made immediately (clause 3, article 57 of the Labor Code of the Russian Federation).

16. The concept of customs clearance

The Labor Code of the Russian Federation does not disclose the concept of customs clearance, however, an analysis of its provisions allows us to conclude that under customs clearance means the totality of all customs operations and procedures carried out in relation to goods during the period of their being under customs control, until they acquire an invariable status for customs purposes.

Customs clearance - these are the actions of officials of the customs authorities aimed at ensuring compliance with the current legislation and the established procedure for the movement of goods and vehicles across the customs border, including compliance with measures of tariff and non-tariff regulation.

In the course of customs clearance in relation to goods and vehicles, individuals perform separate operations, which are called customs.

According to paragraph 20 of article 11 of the Labor Code of the Russian Federation customs operations - these are separate actions in relation to goods and vehicles performed by persons and customs authorities in accordance with the Labor Code of the Russian Federation during the customs clearance of goods and vehicles.

In practice, the institutions of customs clearance and customs control are closely related and do not exist without each other. The submission of the necessary documents to the customs authority necessarily entails their verification, as well as the inspection of goods and vehicles.

In accordance with paragraph 21 of Art. 11 of the Labor Code of the Russian Federation, a set of provisions providing for the procedure for performing customs operations and determining the status of goods and vehicles for customs purposes is called customs procedure.

Purpose of customs clearance is the placement of goods and vehicles under a certain customs regime.

Customs clearance is carried out on the basis of the principle of legality, in accordance with which this process is carried out in the manner determined by the Labor Code of the Russian Federation and other acts of the legislation of the Russian Federation. The requirements of the customs authorities in the course of customs clearance must be substantiated and limited to the requirements established by the legislation necessary to ensure it. Officials of the customs authorities shall not have the right to infringe on the rights of citizens and their associations, as well as render any opposition to the exercise of their functions by them. Such a right may become an obligation only at the request of customs officials. Customs clearance is carried out in accordance with the principle of promptness. According to Part 1 of Art. 152 of the Labor Code of the Russian Federation, customs authorities release goods no later than 3 working days from the date of acceptance of the necessary documents and presentation of goods.

When carrying out customs clearance, it is necessary to comply with national language principle. According to Art. 65 of the Labor Code of the Russian Federation, the entire process of registration, including filling out documents for customs purposes, is carried out in Russian. The use of documents drawn up in foreign languages (for example, certificates) is allowed if the customs officials speak the relevant languages. At the same time, foreign documents must be properly certified, for which consular legalization and apostille are used. Consular legalization aims to confirm the authenticity of the document, the signature of the official and the seal on it, and the affixing of an apostille in some cases replaces the legalization and simplifies the recognition of official foreign documents. The customs authority and the declarant act as participants in the customs clearance stage. Declarant is the person who declares the goods or on whose behalf they are declared. A customs broker can also act as a declarant (Article 126 of the Labor Code of the Russian Federation).

17. Procedure for customs clearance

The procedure for the production of customs clearance includes a set of actions performed with goods and vehicles moving across the customs border, from the moment they begin their customs clearance until the moment it is completed.

The main act of legislation that determines the procedure for the production of customs clearance is the Labor Code of the Russian Federation. Other legal acts of the Russian Federation providing for the procedure for customs clearance are adopted in accordance with the Labor Code of the Russian Federation.

The procedure for customs clearance can be:

1) general (regular registration procedure);

2) priority or simplified (priority procedure for registration or movement across the customs border of the Russian Federation of goods necessary for the elimination of the consequences of natural disasters, accidents of catastrophes);

3) special (the procedure associated with the implementation of sanitary-quarantine, veterinary, phytosanitary, etc.).

The Labor Code of the Russian Federation defines the criteria that must be simultaneously met by the requirements imposed by the customs authorities in the course of customs clearance, which, in turn, must be:

1) justified;

2) established by the Labor Code of the Russian Federation or other acts of customs legislation adopted in accordance with the Labor Code of the Russian Federation.

Customs clearance of goods begins:

1) when importing goods - at the time of submission to the customs authority of a preliminary customs declaration or documents, and in cases provided for by the Labor Code of the Russian Federation, an oral statement or other actions indicating the intention of a person to carry out customs clearance;

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

Arrival of goods to the customs territory of the Russian Federation is carried out at checkpoints across the State Border of the Russian Federation. In this case, the carrier submits documents and information to the customs authority, depending on the type of transport (clause 1, article 60 of the Labor Code of the Russian Federation).

Customs clearance is completed performing customs operations, to place goods under the customs regime or to terminate this regime, if such a customs regime is valid for a certain period, as well as to calculate and collect customs payments (clause 2, article 60 of the Labor Code of the Russian Federation).

If the permission of the customs authority is required for the performance of certain customs operations, such permission is issued immediately, immediately after the authorized official of the customs authority is convinced that the established conditions necessary for obtaining such a permit are met, but no later than the deadline for checking the customs declaration, other documents and inspection of goods (clause 2, article 61 of the Labor Code of the Russian Federation).

At the motivated request of the declarant or other interested person, certain customs operations in the course of customs clearance may be performed outside the locations and outside the working hours of the customs authorities (clause 2, article 62 of the Labor Code of the Russian Federation).

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

Customs clearance can be completed only after the implementation of sanitary-quarantine, quarantine phytosanitary, veterinary and other types of state control of the import of goods into the customs territory of the Russian Federation or their export from this territory, if the goods are subject to such control in accordance with federal laws and other legal acts of the Russian Federation. Federation (Article 66 of the Labor Code of the Russian Federation).

18. Arrival of goods to the customs territory of the Russian Federation

According to Article 69 of the Labor Code of the Russian Federation arrival of goods and vehicles to the customs territory of the Russian Federation is allowed at checkpoints across the State Border of the Russian Federation, established in accordance with the legislation of the Russian Federation, during the work of customs authorities.

In other places, goods and vehicles may arrive on the customs territory of the Russian Federation in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation.

The Government of the Russian Federation has the right to establish checkpoints across the State Border of the Russian Federation for the arrival of certain types of goods on the customs territory of the Russian Federation.

After the carrier crosses the customs border, he is obliged to deliver the goods and vehicles imported by him to the checkpoint and present them to the customs authority (clause 2, article 69 of the Labor Code of the Russian Federation). At the same time, it is not allowed to change the state of the goods or violate their packaging, as well as change, remove, destroy or damage the applied seals, seals and other means of identification.

Customs authorities are required to submit in a publicly accessible form information about checkpoints through the State Border of the Russian Federation, on the established restrictions and on the working hours of the customs authorities (clause 3, article 69 of the Labor Code of the Russian Federation).

If the delivery of goods from the place of crossing the customs border to the place of arrival is interrupted, as well as if the sea (river) or aircraft makes an emergency stop or landing in the customs territory of the Russian Federation due to an accident, force majeure or other circumstances preventing the delivery of goods, the implementation of the stop or landing in the designated places, the carrier is obliged to take all measures to ensure the safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances, the location of the goods, and also transport the goods or ensure their transportation (if his vehicle is damaged) to the nearest customs authority or another place indicated by the customs authority (clause 1, article 70 of the Labor Code of the Russian Federation).

After the goods arrive and the relevant documents and information are submitted to the customs authority, the goods can be unloaded or reloaded (Article 78 of the Labor Code of the Russian Federation), placed in a temporary storage warehouse (Chapter 12 of the Labor Code of the Russian Federation), declared for a certain customs regime or for internal customs transit (Chapter .10 of the Labor Code of the Russian Federation).

From the moment the goods are presented at the place of their arrival, such goods acquire temporary storage status. After the expiration of the temporary storage deadline (Article 103 of the Labor Code of the Russian Federation), the customs authorities dispose of the specified goods in accordance with Ch. 41 of the Labor Code of the Russian Federation (Article 77 of the Labor Code of the Russian Federation).

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

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

The places of unloading and reloading (transshipment) of goods are the zone of customs control. These places must be arranged and equipped in such a way that the safety of goods is ensured and access to them by persons not involved in cargo operations is excluded (Article 78 of the Labor Code of the Russian Federation).

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

19. Internal customs transit

Internal customs transit - this is a customs procedure applicable only to foreign goods, i.e. goods that are not in free circulation on the customs territory of the Russian Federation (clause 1, article 79 of the Labor Code of the Russian Federation). The internal customs transit procedure applies to goods both imported into the customs territory of the Russian Federation and exported from this territory. With regard to exported goods, the internal customs transit procedure may also be applied when foreign goods are re-exported, when customs transit is completed, when the customs regime for processing is completed, and when re-exported after temporary importation. For goods transported under the internal customs transit procedure, at the time of application of this procedure are not subject payment of customs duties and taxes, as well as prohibitions and restrictions of an economic nature established by the legislation of the Russian Federation on the state regulation of foreign trade activities (quotas, anti-dumping, countervailing, special duties, prohibitions established based on the interests of protecting the domestic market, and other measures) do not apply.

Internal customs transit applies when transporting goods from the place of their arrival in the customs territory of the Russian Federation to the location of the customs authority where the internal customs transit is completed, from the location of the goods when they are declared to the place of export from the customs territory of the Russian Federation, between temporary storage warehouses, customs warehouses (p. .2 article 79 of the Labor Code of the Russian Federation). Internal customs transit procedure does not apply when transporting goods by pipelines and power lines, as well as by air, if during a regular international flight the aircraft makes an intermediate or forced (technical) landing at the place of arrival in the customs territory of the Russian Federation without partial unloading of goods (clause 3 of Art. .79 of the Labor Code of the Russian Federation).

Permission is issued:

1) the carrier;

2) to the forwarder, if he is a Russian person;

3) a person who stores goods or performs other operations with goods in a temporary storage warehouse, customs warehouse or in another place designated as the place of delivery (for example, the owner of a duty-free shop, the recipient of goods). Only the same person will be issued a permit for internal customs transit in the event of transportation of goods under the customs procedure of internal customs transit to a place of delivery that is not the location of the customs authority (in particular, to the warehouse of the recipient of goods) (clause 2 of article 80 of the Labor Code of the Russian Federation) .

The customs office of departure goods identificationplaced under the customs procedure of internal customs transit, in order to ensure the possibility of detecting by the customs authority of destination, traces of seizure of goods, insertion of goods into a vehicle or performance of any operations with goods, if these actions could be performed during the transportation of these goods in accordance with the internal customs transit (clause 1, article 83 of the Labor Code of the Russian Federation).

Place of delivery of goods in case of internal customs transit, it is determined by the customs office of departure on the basis of information about the destination indicated in the transport (transportation) documents. The place of delivery of goods is the customs control zone located in the region of activity of the customs authority of destination. At the same time, goods transported from the place of their arrival are delivered to the location of the customs authority (Article 85 of the Labor Code of the Russian Federation).

20. The concept of a customs carrier and its role in the implementation of customs activities

customs carrier may be a Russian legal entity included in the Register of Customs Carriers (clause 1, article 93 of the Labor Code of the Russian Federation).

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

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

Types of customs carriers:

1) all-Russian;

2) regional;

3) zonal.

The relations of the customs carrier with the senders of goods or forwarders are built on a contractual basis. The refusal of the customs carrier to conclude a contract if this carrier has the opportunity to carry out the transportation of goods is not allowed (clause 4, article 93 of the Labor Code of the Russian Federation).

A customs carrier may transport goods on the initiative of interested parties, as well as by decision of the customs authority.

Customs Carrier Institute created for the purpose providing an additional opportunity for participants in foreign economic activity to carry out the transportation of goods in the event that the importer or other interested parties are not able to provide the necessary security for the fulfillment of obligations to the customs authorities when transporting goods under customs control. If the transportation of goods is carried out by a customs carrier, the customs authorities do not require security for the payment of customs payments and the adoption of other measures to ensure compliance with the customs legislation of the Russian Federation during internal customs transit, provided for in paragraph 1 of Art. 86 of the Labor Code of the Russian Federation.

Payment of customs payments in this case is guaranteed by the security produced by the customs carrier for the entire period of its activity for inclusion in the Register of customs carriers.

The sender of goods or forwarder has the right to use the services of a customs carrier of his choice. The agreement of the customs carrier on the transportation of goods under customs control is public contract. The customs carrier has the right to refuse to conclude a contract only if it is impossible to carry out the transportation of goods.

The customs carrier chooses the region of its activity itself - it can be the region of activity of both one or several customs authorities, as well as the entire territory of the Russian Federation.

Activities as a customs carrier are entitled to be carried out by persons included in the Register of customs carriers. In accordance with Art. 93 of the Labor Code of the Russian Federation, they can only be Russian legal entities that meet conditions, an exhaustive list of which is established by Art. 94TK RF:

1) on the day of filing an application for inclusion in the Register of Customs Carriers, a person must carry out activities for the carriage of goods for at least two years;

2) the payment of customs payments in the amount of 20 million rubles must be ensured;

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

Licensing is subject to activities for the implementation:

1) international road transport of goods and passengers;

2) transportation of goods by sea;

3) transportation of goods by air;

4) transportation of goods by rail.

The relationship of the customs carrier with the persons whose goods it transports (senders, recipients, freight forwarders) are built on the basis of the contract. Under the contract for the carriage of goods, the carrier is obliged to deliver the goods entrusted to him by the sender to the point of destination and issue it to the person (recipient) authorized to receive the goods, and the sender is obliged to pay the established fee for the carriage of the goods.

21. Rights and obligations of the customs carrier

The customs carrier has the right to carefully choose the region within which it will carry out its activities (clause 3 of article 93 of the Labor Code of the Russian Federation).

The activity of a customs carrier is not limited to the transportation of goods under customs control. A person included in the Register of Customs Carriers has the right to engage in any transportation activity in accordance with its licenses and permits, however, in this case, it carries out transportation not as a customs carrier, but as an ordinary transport company.

The customs carrier carries out the transportation of goods when security for the payment of customs duties has not been provided for these goods. In some cases (for example, when transporting goods prohibited for import), the goods are transported by a customs carrier at the request of the customs authority. The decision on the carriage of goods by a customs carrier may be made by the customs authority of departure as a result of clarifying the nature and status of the goods being transported and the circumstances of the carriage. The relationship of the customs carrier with the persons whose goods it transports is built on the basis of contract. Under the contract for the carriage of goods, the carrier is obliged to deliver the goods entrusted to him by the sender to the point of destination and issue it to the person (recipient) authorized to receive the goods, and the sender is obliged to pay the established fee for the carriage of the goods. The customs carrier is not entitled to refuse to conclude a contract for the carriage of goods if he has the opportunity to perform this carriage.

The customs carrier is obliged to comply with the conditions and requirements established for the carriage of goods under customs control, namely:

1) to deliver goods within the terms established by the customs authority to the places of delivery of goods, following certain routes, if they are established by the Government of the Russian Federation;

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

3) not to allow cargo operations with goods without the permission of the customs authorities, except in cases where goods can be reloaded from one vehicle to another without damaging the seals and seals imposed by the customs authority (clause 1, article 89 of the Labor Code of the Russian Federation);

4) in the event of an accident, force majeure, take all measures to ensure the safety of goods and immediately notify the nearest customs authority of these circumstances, the location of the goods, as well as transport goods or ensure their transportation to the nearest customs authority or other place indicated by the customs authority ;

5) keep records of the transported goods under customs control and submit reports to the customs authorities on the transportation of such goods in the form determined by the federal executive body authorized in the field of customs (clause 2, article 97 of the Labor Code of the Russian Federation);

6) pay customs duties and taxes in case of non-delivery of foreign goods to the customs authority of destination (clause 3, article 97 of the Labor Code of the Russian Federation);

7) observe the confidentiality of information received from the sender of goods, their recipient or forwarder (clause 4, article 97 of the Labor Code of the Russian Federation);

8) comply with the terms of delivery of goods and documents for them established by the customs authority of departure.

Article 10 of the Labor Code of the Russian Federation prohibits the customs authorities, their officials, as well as other persons who have gained access to state, tax, commercial and other confidential information by virtue of law or contract, to disclose, use for personal purposes or transfer this information to third parties, including including state bodies, with the exception of cases established by the Labor Code of the Russian Federation and other federal laws.

22. Legal liability of the customs carrier

The Labor Code of the Russian Federation does not provide for other measures to deprive a person included in the Register of Customs Carriers of the right to carry out activities as a customs carrier, except revocation of a certificate for inclusion in the Register. The certificate may be withdrawn by the customs authority in the following cases:

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

2) non-observance by the customs carrier of obligations to pay customs duties and taxes in case of non-delivery of goods to the customs authority of destination;

3) repeated bringing of a customs carrier in connection with the failure to fulfill his duties to administrative responsibility for committing administrative violations in the field of customs, provided for in Art. 16.1 "Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation", 16.2 "Failure to declare or false declaration of goods and (or) vehicles", 16.3 "Movement of goods and (or) vehicles with non-compliance with measures to protect economic interests of the Russian Federation and other prohibitions and restrictions", 16.5 "Violation of the regime of the customs control zone", 16.9 "Issuance without permission of the customs authority, loss or non-delivery of goods, vehicles and documents to the customs authority", 16.11 "Destruction, damage, loss or a change in the means of identification" and 16.15 "Failure to submit reports to the customs authority and non-compliance with the procedure for keeping records" of the Code of Administrative Offenses of the Russian Federation (Article 98 of the Labor Code of the Russian Federation).

As can be seen from the dispositions of the cited articles, not all of them are related to a person's activities as a customs carrier, since this activity is limited to the transportation of goods through the customs territory of the Russian Federation. By virtue of this, the customs carrier, acting in an independent capacity, cannot be held liable for the offenses provided for in Art. 16.1, 16.2 and 16.3 of the Administrative Code of the Russian Federation. A person is considered held liable repeatedly if at the time of entry into force of the decision on the case of an administrative offense there is one or more decisions on which one year has not expired from the date of the end of its (their) execution, i.e. the period during which the person is considered subjected to such punishment (Article 4.6 of the Code of Administrative Offenses of the Russian Federation).

The decision to revoke the certificate shall be communicated by the customs authority to the customs carrier in writing with a reasoned justification for such a decision not later than the day following the day of its adoption. In accordance with Art. 21 Labor Code of the Russian Federation the decision to withdraw becomes effective after 15 days from the date of such decision. The legislator does not provide for the immediate entry into force of the decision to recall, leaving the carrier with the opportunity to complete its civil obligations.

When the certificate is revoked, the customs carrier shall be excluded from the Register. An application for inclusion in the Register after the withdrawal of the certificate may be submitted after the elimination of the reasons that served as the basis for the withdrawal of the certificate, and in case of withdrawal of the certificate due to repeated bringing of the customs carrier to administrative responsibility and - after one year from the date of completion of the execution of the decision to impose an administrative penalty . The decision to revoke the certificate may be appealed by the customs carrier to a higher customs authority and (or) to the court.

Also, the carrier can be held criminally liable: for smuggling (Article 188 of the Criminal Code of the Russian Federation), for evading customs payments (Article 194 of the Criminal Code of the Russian Federation).

23. The concept of temporary storage in customs activities

Temporary storage of goods - a customs procedure in which foreign goods are stored without payment of customs duties, taxes and without applying restrictions to them established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, until they are released in accordance with a certain customs regime or until they are placed under another customs procedure (Article 99 of the Labor Code of the Russian Federation).

Temporary storage of goods is carried out in temporary storage warehouses. Temporary storage warehouses are premises and (or) open areas specially allocated and equipped for these purposes.

Benefits of temporary storage are as follows:

1) the implementation of the immediate shipment of goods from vehicles upon arrival in the customs territory;

2) providing a person with the opportunity to obtain information related to goods, necessary for their customs clearance;

3) providing commercially interested persons with the opportunity to check whether the imported goods comply with the terms of the contract.

Goods are placed in a temporary storage warehouse:

1) for their customs clearance in accordance with the customs regime or other customs procedure;

2) if the imported goods are prohibited from being imported into the customs territory of the Russian Federation (goods that are prohibited from being imported and not exported from the customs territory of the Russian Federation are subject to placement in a temporary storage warehouse);

3) in cases of seizure of goods by the customs authorities during a special customs audit, as well as from persons who have acquired illegally moved goods in the customs territory of the Russian Federation in connection with the implementation of entrepreneurial activities.

Thus, goods acquire the status of being in temporary storage without their actual placement in a temporary storage warehouse from the moment:

1) presentation of goods at the place of their arrival;

2) obtaining a permit for the storage of goods in vehicles located on railway tracks or in a warehouse of the recipient of goods that is not a temporary storage warehouse.

The procedure for temporary storage always precedes the procedure for declaring goods, with the exception of cases provided for by the Labor Code of the Russian Federation. So, based on the provisions of Art. 285 of the Labor Code of the Russian Federation, goods and vehicles moved by individuals for personal use are not subject to placement in a temporary storage warehouse if these goods can be cleared in customs terms immediately. Also, the Labor Code of the Russian Federation provides that the customs procedure for temporary storage is not applied to goods transported by pipelines and power lines.

At the end of the temporary storage procedure goods are subject to clearance in accordance with a certain customs regime, or placement under another customs procedure. The temporary storage of goods in a temporary storage warehouse should be distinguished from the storage of goods in a customs warehouse. Temporary storage of goods is a customs procedure preceding the placement of goods under the customs regime, or another customs procedure, and the storage of goods in a customs warehouse is carried out in accordance with the customs regime under which goods imported into the customs territory of the Russian Federation are stored under customs control without payment of customs duties , taxes and without the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and goods intended for export are stored under customs control.

24. The concept of declaring goods and vehicles

Under customs declaration in the Labor Code of the Russian Federation is understood a document of the established form, which indicates the information necessary for submission to the customs authorities in accordance with the code (subclause 27, clause 1, article 11 of the Labor Code of the Russian Federation). This definition of a customs declaration is consistent with the definition of "goods declaration", Goods declaration is an application drawn up in the form established by the customs service, in which the interested persons indicate the customs procedure to be applied in relation to the goods, and the information, the declaration of which is required by the customs service for the application of this procedure.

Any product is subject to declarationmoved across the customs border.

In accordance with Part 1 of Art. 129 of the Labor Code of the Russian Federation, the deadline for filing a customs declaration must not exceed 15 days from the date of presentation of the goods to the customs authorities. The legislation of the Russian Federation knows cases when the obligation to declare the transported goods does not arise. Thus, in the event of a one-time export from the Russian Federation by resident individuals of foreign currency in cash in an amount not exceeding the equivalent of 3000 US dollars, the exported foreign currency in cash is not subject to declaration to the customs authority.

In a number of cases, the use of customs regimes for processing (in relation to the obligation to declare - processing in the customs territory and for domestic consumption) and destruction entails the generation of waste, the receipt of which was not the purpose of the declaration of the customs regime, but which can be used in other sectors of the economy. In addition, during the processing of goods, goods may remain in a quantity not sufficient for the production of one unit of marketable products in accordance with the established norms for the output of processed products (residues). The Labor Code of the Russian Federation provides for the mandatory declaration of such goods, while for customs purposes they are considered as goods originally imported into the customs territory of the Russian Federation in this condition.

The right to declare goods the declarant or a customs broker on behalf of the declarant.

At the request of the declarant, goods of different names contained in one consignment may be declared with the indication of one classification code according to the Commodity Nomenclature of Foreign Economic Activity, 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 Commodity Nomenclature of Foreign Economic Activity 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 individuals move goods not intended for commercial purposes, they are declared simultaneously with the presentation of goods to the customs authority, with the exception of goods imported into the Russian Federation in unaccompanied baggage.

The vehicle is registered by the competent authorities of the state by entering information about the vehicle, its owner in the appropriate register. Due to the fact that vehicles subjected to processing operations acquire the status of goods, their customs clearance must be carried out according to the rules of Ch. 14 of the Labor Code of the Russian Federation established for the declaration of goods, with the filing of a customs declaration, the submission of the necessary documents confirming the information declared in the customs declaration, and the payment of due customs payments.

25. Forms for declaring goods and vehicles

Declaration of goods is made by application to the customs authority in the customs declaration or in another way, provided for in paragraph 1 of article 124 of the Labor Code of the Russian Federation in written, oral, electronic or implied form information about goods, their customs regime and other information necessary for customs purposes.

Declaration of goods is made declarant or a customs broker (representative) at the choice of the declarant.

The list of information to be indicated in the customs declaration is limited to only those information that are necessary for the purposes of calculating and collecting customs payments, compiling customs statistics and applying the customs legislation of the Russian Federation.

The following basic information may be indicated in the customs declaration (including in coded form):

1) the declared customs regime;

2) information about the declarant, customs broker (representative), sender and recipient of goods;

3) information about vehicles used for the international transportation of goods and (or) their transportation through the customs territory of the Russian Federation under customs control;

4) Product Details:

a) name;

b) description;

c) classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity;

d) the name of the country of origin;

e) name of the country of departure (destination);

e) description of packages (quantity, type, marking and serial numbers);

g) quantity in kilograms (gross weight and net weight) or in other units of measurement;

h) customs value;

5) information on the calculation of customs payments:

a) rates of import or export customs duties, taxes, customs fees;

b) the use of benefits for the payment of customs duties, taxes, customs fees, etc. (clause 3, article 124 of the Labor Code of the Russian Federation).

According to Article 135 of the Labor Code of the Russian Federation, if the declarant does not have all the information necessary to fill out the customs declaration for reasons beyond his control, it is allowed to submit incomplete customs declaration provided that it contains information necessary for the release of goods, calculation and payment of customs duties, 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 allowing identification of goods by the totality of their quantitative and qualitative characteristics.

In case of regular movement of goods across the customs border by the same person, the customs authority may allow the filing of one customs declaration for all goods moved across the customs border within a certain period of time (Article 136 of the Labor Code of the Russian Federation).

Information to be encoded:

1) the declared customs regime;

2) information about the declarant, sender and recipient of the goods;

3) information about goods and vehicles;

4) data on the calculation of customs payments, etc.

The provision of paragraph 1 of Art. 124 Labor Code of the Russian Federation on the possibility of filing a customs declaration in electronic form adopted in development of the provisions of clause 8 of article 63 of the Labor Code of the Russian Federation, which provide for the possibility of submitting documents in electronic form necessary for customs clearance. Also, the submission of other documents in electronic form is provided for in clause 4 of article 72 of the Labor Code of the Russian Federation (documents submitted upon arrival of goods to the customs territory of the Russian Federation), clause 7 of article 81 of the Labor Code of the Russian Federation (transit declaration). The declaration of goods in electronic form was for the first time regulated by the Temporary Rules for Customs Clearance and Customs Control when declaring information about goods and vehicles in electronic form, approved by Order of the Federal Customs Service of Russia dated July 29, 2002 N 801.

26. Declarant, his rights and obligations

as a declarant persons, as well as any other persons authorized in accordance with the civil legislation of the Russian Federation to dispose of goods in the customs territory of the Russian Federation, have the right to speak (clause 1 of article 126 of the Labor Code of the Russian Federation).

Only a Russian person can be a declarant, except for cases when goods are moved across the customs border:

1) by individuals for personal, family, household and other needs not related to entrepreneurial activities;

2) foreign persons enjoying customs privileges;

3) foreign organizations that have representative offices registered (accredited) on the territory of the Russian Federation in accordance with the established procedure, when declaring customs regimes for temporary importation, re-export, transit, as well as the customs regime for the release for internal consumption of goods imported for their own needs by such representative offices;

4) by foreign carriers when declaring the customs regime of transit;

5) 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 (clause 2, article 126 of the Labor Code of the Russian Federation).

If the goods are moved across the customs border on the basis of a foreign economic transaction, the declarant is a Russian person who has entered into such a transaction or on whose behalf or on behalf of whom this transaction was concluded. If the goods are imported into the customs territory of the Russian Federation or exported from this territory not within the framework of a foreign economic transaction, the declarants may be:

1) a person who has the right to own and (or) use goods in the customs territory of the Russian Federation (for example, individuals moving goods for needs not related to business activities; foreign organizations that have representative offices in the Russian Federation, official representative offices of foreign states , international organizations, personnel of these representative offices and organizations, etc.);

2) another person acting as sufficient in accordance with the civil legislation and (or) the Labor Code of the Russian Federation to perform legally significant actions on his own behalf with goods under customs control (for example, foreign carriers).

When declaring goods and performing other customs operations necessary for the release of goods, the declarant has the right (clause 1, article 127 of the Labor Code of the Russian Federation):

1) inspect and measure the goods subject to declaration by him, including before filing a customs declaration;

2) with the permission of the customs authority, take samples and specimens of goods subject to declaration by it, imported into the customs territory of the Russian Federation. A separate customs declaration for samples and samples of goods is not submitted, provided that such samples and samples are indicated in the customs declaration for goods;

3) to be present during the customs inspection and customs examination of the goods declared by him, when samples and specimens of goods are taken by customs officials;

4) get acquainted with the results of examinations of samples and specimens of the goods declared by him, available in the customs authorities;

5) submit documents and information necessary for declaring goods.

When declaring goods and performing other customs operations, the declarant must:

1) submit a customs declaration and submit the necessary documents and information to the customs authority;

2) at the request of the customs authority to present the declared goods;

3) pay customs payments or ensure their payment (clause 2, article 127 of the Labor Code of the Russian Federation).

27. Acceptance and withdrawal of the customs declaration

The fact of filing a customs declaration and submission of the necessary documents is recorded on the day they are received by the customs authority. At the request of the person submitting the customs declaration, the customs authority shall immediately issue written confirmation (or electronic document) on receipt of the customs declaration and submission of the necessary documents.

filed customs declaration is accepted by the customs authority on the day of its receipt, unless:

1) the customs declaration has been submitted to a customs authority not authorized to accept customs declarations;

2) the customs declaration is submitted by an improper person;

3) the necessary information is not indicated in the customs declaration (Article 124 of the Labor Code of the Russian Federation);

4) the customs declaration is not signed or not properly certified or is not drawn up in the prescribed form;

5) when submitting the customs declaration, the documents required for customs clearance were not submitted;

6) in relation to the declared goods, no actions have been taken that, in accordance with the Labor Code of the Russian Federation, must be performed before filing or simultaneously with filing a customs declaration. The customs authority shall notify the person who filed the declaration of the reasons for refusal to accept the customs declaration no later than the day following the day of filing the declaration. At the request of the person who filed the customs declaration, such notification shall be submitted in writing (Article 132 of the Labor Code of the Russian Federation).

Upon a reasoned request of the declarant in writing, the information stated in the accepted customs declaration may be changed or supplemented.

Change, addition of informationdeclared in the accepted customs declaration are allowed with the permission of the customs authority, subject to the following conditions:

1) if by the time of receipt of the declarant's request to this effect, the customs authority has not established the unreliability of the information specified in the customs declaration, except for the case of detection of inaccuracies that do not affect the decision to release the goods;

2) if by the time of receipt of the declarant's request to this effect, the customs authority has not started checking the goods;

3) if the introduced changes, additions do not affect the decision to release goods and do not entail the need to change the information that affects the determination of the amount of customs payments and the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Officials of the customs authorities are not entitled, on their own initiative or on behalf or at the request of interested persons, to fill out a customs declaration, change or supplement the information declared in the customs declaration, with the exception of entering into it those information that fall within the competence of the customs authorities, as well as changes or additions coded information used for machine processing, if such information in unencoded form is available in the customs declaration (Article 133 of the Labor Code of the Russian Federation).

According to Article 134 of the Labor Code of the Russian Federation, at the request of the declarant in writing, the accepted customs declaration for foreign goods may be withdrawn them before the release of such goods for the declaration of a different customs regime.

Write Your Review customs declaration is allowed with the permission of the customs authority in writing, if prior to receiving the declarant's request, the customs authority has not established the unreliability of the information specified in the customs declaration, except for the case of detection of inaccuracies that do not affect the decision to release the goods.

When issuing a permit to withdraw a customs declaration, the customs authority shall set a time limit for filing a new customs declaration, which may not exceed 15 days from the date of issuance of permission for recall (clause 1, article 134 of the Labor Code of the Russian Federation).

28. The concept of a customs broker

Customs broker (representative) may be a Russian legal entity included in the Register of customs brokers (representatives). A state-owned enterprise cannot be a customs broker (representative) (Article 139 of the Labor Code of the Russian Federation).

The customs broker (representative) performs customs operations on behalf of the declarant or other interested persons on their behalf.

The customs broker (representative) has the right limit the scope of its activities to the performance of customs operations in relation to certain types of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity or in respect of goods transported across the customs border by certain modes of transport, as well as the performance of certain customs operations or the region of activity within the region of activity of one (several) customs authority (customs authorities).

The relations of the customs broker (representative) with declarants and other interested parties are built on a contractual basis. The refusal of a customs broker (representative) to conclude a contract if he has the opportunity to provide a service or perform work is not allowed.

A person may be admitted to carry out activities as a customs broker only if certain conditions are met and he/she is included in the Register of customs brokers (representatives).

The conditions for inclusion in the Register of customs brokers (representatives) are:

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

2) the presence of a fully formed initial authorized (share) capital, authorized fund or share contributions of the applicant;

3) ensuring the payment of customs payments;

4) the existence of an insurance contract for the risk of its civil liability, which may occur as a result of damage to the property of the represented persons or violation of contracts with these persons. The sum insured cannot be less than 20 million rubles (Article 140 of the Labor Code of the Russian Federation).

The certificate of inclusion in the Register of customs brokers (representatives) contains:

1) name, indication of the legal form and location of the customs broker (representative) and its separate structural subdivisions performing the functions of a customs broker (representative);

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

3) information on the restriction of the scope of activities of the customs broker (representative), if they are established (clause 1, article 140 of the Labor Code of the Russian Federation).

Certificate of inclusion in the Register of customs brokers (representatives) validity period is not limited.

When performing customs operations, a customs broker (representative) has the same rights as a person who authorizes a customs broker (representative) to represent his interests in relations with customs authorities.

The customs broker (representative) has the right to demand from the represented person the submission of documents and information necessary for customs clearance, including those containing information constituting a commercial, banking or other legally protected secret, and other confidential information, and receive such documents and information within the time limits ensuring compliance with the requirements of the Labor Code of the Russian Federation. When concluding an agreement with the represented person, the customs broker (representative) has the right (Article 143 of the Labor Code of the Russian Federation):

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

2) 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.

29. The concept of the customs regime

customs regime is a customs procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles (clause 22, article 11 of the Labor Code of the Russian Federation).

The import of goods into the customs territory of the Russian Federation and their export from this territory entail the obligation of persons to place the goods under one of the customs regimes provided for by this subsection and to comply with this customs regime.

A person has the right at any time to choose any customs regime or change it to another in accordance with the Labor Code of the Russian Federation (Article 156 of the Labor Code of the Russian Federation).

The day of placing goods under the customs regime is the day of release of goods by the customs authority (Article 157 of the Labor Code of the Russian Federation)

Prohibitions and restrictions that are not of an economic nature and established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as the requirements of the legislation of the Russian Federation established for the purposes of currency control, persons must comply regardless of the declared customs regime.

The customs authority has the right to demand only those documents and information that are necessary to confirm compliance with the conditions for placing goods under the declared customs regime and compliance with this customs regime in accordance with the Labor Code of the Russian Federation.

When issuing a permit to place goods under the customs regime, the content of which provides for full or partial exemption from customs duties and taxes or the return of amounts paid and (or) the non-application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities , the customs authority has the right to demand the provision of security for the payment of customs duties (Chapter 31 of the Labor Code of the Russian Federation), the presentation of an obligation to re-export temporarily imported goods and other guarantees for the proper performance of duties.

The obligation to confirm compliance with the conditions for placing goods under the declared customs regime, the content of which provides for full or partial exemption from customs duties and taxes or the return of paid amounts and (or) the non-application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation foreign trade activity is assigned to the declarant (Article 161 of the Labor Code of the Russian Federation).

Commencement of the customs regime when importing goods - the moment of crossing the customs border of the Russian Federation. When exporting goods, the customs regime begins to operate from the beginning of customs clearance, from the moment they are placed in the customs control zone.

Termination of customs regulations, the so-called customs clearance is established for each customs regime independently. For example, the export regime ends with the return of goods to the country. When goods are imported into the country, the customs regime ceases to operate from the moment of release for free circulation.

According to Article 163 of the Labor Code of the Russian Federation, release for domestic consumption is a customs regime under which goods imported into the customs territory of the Russian Federation remain in this territory without an obligation to export them from this territory.

Goods acquire for customs purposes the status of being in free circulation in the customs territory of the Russian Federation after payment of customs duties, taxes and compliance with all restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities (Article 164 of the Labor Code of the Russian Federation).

30. Classification of customs regimes

According to Art. 155 of the Labor Code of the Russian Federation, for the purposes of customs regulation in relation to goods, such types of customs regimes are established as basic, economic, final and special. Main Modes (release for domestic consumption, export, international customs transit) are established by the legislative norms of most countries of the world. Economic - designed to promote the development of entrepreneurial activity, the activation of investment production. Among them are processing modes, blast-furnace import, customs warehouse, free customs zone (free warehouse). Final customs regimes (re-import, re-export, destruction, refusal in favor of the state) are applied in order to bring the parties to their original state or eliminate the possibility of passing "undesirable" goods into the country. This group of regimes is designed to complete the customs turnover of goods. For special regimes specific situations requiring tax relief in the customs sphere are typical. It's a temporary export, duty-free trade, movement of supplies.

Functionally, the modes are divided into standard и special. Standard Modes are the most common and apply to most of the goods moved. These include: release for domestic consumption, export, transit, temporary import, temporary export. All other modes are special.

According to the organizational criterion, regimes can be permissive notices. In the field of customs, the application of a number of regimes is possible only with the permission of the customs authorities (international transit, temporary import, customs warehouse, processing regimes). If a special permit is not required for placing goods under a certain customs regime, such regime is considered to be notification.

According to the duration of action, the modes are classified into permanent and temporary. Permanent Modes do not provide for the observance of certain deadlines among the requirements. These are release for domestic consumption, duty-free trade, export, destruction, refusal in favor of the state, as well as other special regimes. Temporary modes are limited to a certain period, for example, goods can be in the customs warehouse regime for no more than three years.

Based on the objectives of the customs business, the regimes are differentiated into fiscal, protective, stimulating and concessional. In this case, one and the same mode can combine elements of several types. Fiscal customs regimes, among others, aim to replenish the federal budget. These regimes include release for domestic consumption and export. Protective regimes limit the access of foreign goods to the domestic market, protect the interests of domestic producers, protect the Russian consumer from low-quality products. These are the release for domestic consumption, the use of certification as a condition for the import of goods, temporary import, destruction. The use of incentive regimes is necessary to intensify foreign trade turnover. This includes release for domestic consumption, and duty-free trade, and a free customs zone, and a free warehouse, and temporary export, and export. Preferential regimes as one of the conditions of application provide for the provision of benefits, most often expressed in exemption from customs duties and taxes, as well as in the non-use of non-tariff regulation measures. Preferential regimes include re-import, customs warehouse, duty-free trade, free customs zone, free warehouse, and re-export.

Depending on the direction of movement, the modes can be export, import and mixed.

31. Export of goods

Export - a customs regime under which goods that are in free circulation in the customs territory of the Russian Federation are exported from this territory without an obligation to re-import (Article 165 of the Labor Code of the Russian Federation). In addition, the subject of foreign economic activity must comply with other requirements and conditions established by acts of customs legislation and other legal acts. These include the mandatory transfer by the exporter to the account in the authorized bank of foreign exchange earnings from the export of goods.

The Labor Code of the Russian Federation contains list of conditions, compliance with which is mandatory for placing goods under the customs regime of export (Article 166 of the Labor Code of the Russian Federation). Structurally, these conditions look like this:

1) payment of export customs duties in the manner prescribed by the Labor Code of the Russian Federation;

2) compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

3) fulfillment of other requirements and conditions established by the Labor Code of the Russian Federation, other federal laws and other legal acts of the Russian Federation.

At the request of the person who placed the goods under the customs regime of temporary export, the customs authority allows changing the customs regime of temporary export to the customs regime of export.

Goods imported into the customs territory of the Russian Federation and exported from this territory in accordance with the customs legislation are considered for customs purposes, respectively, as released for free circulation or exported under the customs regime of export.

When goods are exported, liberation from payment, refund or reimbursement of internal taxes in accordance with the legislation of the Russian Federation on taxes and fees. This is done in order to avoid double taxation when choosing this regime. The procedure for reimbursement of tax amounts is defined in Article 176 of the Tax Code of the Russian Federation.

In accordance with federal laws and international treaties of the Russian Federation, export bans and restrictions goods, works, services, results of intellectual activity, including exclusive rights to them, based on national interests, including:

1) observance of public morality and law and order;

2) protection of life and health of people, protection of flora and fauna and the environment in general;

3) preservation of the cultural heritage of the peoples of the Russian Federation;

4) protection of cultural property from illegal export, import and transfer of ownership rights to them;

5) the need to prevent the depletion of irreplaceable natural resources, if the related measures are carried out simultaneously with the restrictions and corresponding domestic production and consumption;

6) ensuring the national security of the Russian Federation;

7) protection of the external financial position and maintenance of the balance of payments of the Russian Federation;

8) fulfillment of the international obligations of the Russian Federation.

If for other goods the use of an incomplete or periodic customs declaration when declaring is possible only with the permission of the customs authority, then for exported goods their use is due only to the desire of the declarant. At the same time, unlike the general deadline for submitting missing information in an incomplete customs declaration, which is 45 days, the deadline for Russian goods exported from the customs territory of the Russian Federation is eight months from the date of acceptance of the incomplete customs declaration by the customs authority.

Customs control over exported goods is terminated at the moment they cross the customs border of the Russian Federation upon export.

32. International customs transit

The international customs transit - the 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 that begins and ends outside the customs territory of the Russian Federation). Federation) without paying customs duties, taxes, as well as 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 (Article 167 of the Labor Code of the Russian Federation).

Under the customs regime of international customs transit can be placed any foreign goods, with the exception of goods whose transit is prohibited in accordance with federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation.

In case of international customs transit, the procedure for issuing by the customs authority permission for international customs transit and the procedure for setting the terms of international customs transit, identification of goods, measures to ensure the customs legislation of the Russian Federation are carried out according to the rules established for domestic customs transit and applicable to international customs transit (Article 169 of the Labor Code of the Russian Federation).

Transshipment of goods in transit from the vehicle on which the goods were imported into the customs territory of the Russian Federation to the vehicle on which the goods will be exported from this territory is allowed with the permission of the customs authority in the region of activity of which this cargo operation is carried out. If goods in transit can be reloaded from one means of transport to another without damaging the imposed customs seals and seals, such reloading is allowed with prior notification to the customs authority.

International customs transit is coming to an end export of goods in transit from the customs territory of the Russian Federation.

The carrier is obliged to present goods in transit, submit a transit declaration and other documents for transit goods used for the purposes of international customs transit to the customs authority of destination. The customs authority of destination is obliged to perform the necessary customs operations to complete the international customs transit and issue a permit for the departure of goods and vehicles on the day of presentation of transit goods and submission of documents.

When transit goods are exported in separate batches, international customs transit is considered completed after the departure of the last batch of goods from the customs territory of the Russian Federation (clause 1, article 171 of the Labor Code of the Russian Federation).

International customs transit can also be completed by placing goods under other customs regimes, subject to the requirements and conditions established by the Labor Code of the Russian Federation (clause 2, article 171 of the Labor Code of the Russian Federation).

In cases where the place of arrival of goods in transit to the customs territory of the Russian Federation and the place of their departure from this territory are the same, international customs transit is allowed in simplified procedure. The carrier or forwarder presents only those documents and information that are required upon arrival of goods and vehicles, and a transit permit is issued on the day the goods are presented and documents and information are submitted to the customs authority.

The customs authority may refuse to issue a permit for carrying out cargo operations with transit goods only if their implementation will entail the loss of goods or a change in their consumer properties (Article 172 of the Labor Code of the Russian Federation).

33. Processing of goods in the customs territory

Processing in the customs territory - the customs regime under which the imported goods are used in the customs territory of the Russian Federation within the established period (term of processing of goods) for the purposes of carrying out operations for the processing of goods with full conditional exemption from customs duties and taxes, provided that the products of processing are exported from the customs territory of the Russian Federation Federation within a certain period (clause 1, article 173 of the Labor Code of the Russian Federation).

Processing in the customs territory is allowed subject to availability permission from the customs authority.

Processing in the customs territory is allowed if the customs authorities can identify imported goods in processed products, except for the case when the customs regime ends with the export of processed products obtained as a result of processing goods equivalent to those imported.

Under the customs regime of processing in the customs territory, foreign goods previously placed under other customs regimes may be placed, subject to the requirements and conditions (Article 174 of the Labor Code of the Russian Federation).

The Government of the Russian Federation has the right to determine cases when processing in the customs territory is not allowed in relation to certain types of imported goods, if goods identical in description, quality and technical characteristics are produced in the Russian Federation, as well as to establish quantitative or cost restrictions on the admission of imported goods to carrying out operations for processing of goods in accordance with the customs regime of processing in the customs territory, based on the protection of the interests of domestic producers. These prohibitions and restrictions shall be put into effect no earlier than 90 days after the official publication of the relevant acts of the Government of the Russian Federation (clause 4, article 174 of the Labor Code of the Russian Federation).

A necessary condition for placing foreign goods under the customs regime of processing in the customs territory (along with other economic customs regimes) is getting permission. A permit for the processing of goods in the customs territory is issued by the customs authority to a Russian person after the customs authority makes sure that all the conditions necessary for the use of this regime are met.

Any foreign goods may be placed under the customs regime of processing in the customs territory, regardless of the customs regime under which they were previously. So, under the customs regime of processing in the customs territory, goods may be placed that were previously placed, for example, under the customs regime of a customs warehouse, or goods that are in the regime of international customs transit or temporary importation. The main logic is to ensure that the previous customs regime is properly completed, and that all the conditions for placing under the customs regime of processing in the customs territory are met, including the requirement for the status of goods (they must be foreign).

The following methods can be used to identify goods in processed products:

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 (Article 175 of the Labor Code of the Russian Federation).

Processing time goods is determined by the applicant in agreement with the customs authority and cannot exceed two years (Article 177 of the Labor Code of the Russian Federation).

34. Processing of goods outside the customs territory

Processing outside the customs territory - the customs regime under which goods are exported from the customs territory of the Russian Federation for the purposes of carrying out operations for the processing of goods within the established period (term of processing of goods) with the subsequent import of processed products with full or partial exemption from import customs duties and taxes (clause 1 article 197 of the Labor Code of the Russian Federation).

Goods are exported from the customs territory of the Russian Federation in accordance with the customs regime of processing outside the customs territory with full conditional exemption from export customs duties. Exported goods are not subject to prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

When exporting goods in accordance with the customs regime of processing outside the customs territory, exemption from payment, return or reimbursement of internal taxes is not made (clause 3 of article 197 of the Labor Code of the Russian Federation).

Processing outside the customs territory is allowed if the customs authorities can to identify exported goods in the products of processing, except for the case when the products of processing are replaced by foreign goods.

To place goods under the customs regime of processing outside the customs territory, the goods must have the status of being in free circulation for customs purposes. It is allowed to place under the customs regime of processing outside the customs territory of goods in respect of which privileges have been granted for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation, if the operation for processing goods is a repair.

The Government of the Russian Federation has the right to determine cases when processing outside the customs territory is not allowed in relation to certain types of goods, as well as to establish quantitative or cost restrictions on the admission of goods to carry out operations for the processing of goods in accordance with the customs regime for processing outside the customs territory.

Operations for the processing of goods under the customs regime of processing outside the customs territory include:

1) the actual processing and processing of goods;

2) production of new goods, including installation, assembly or disassembly of goods;

3) repair of goods, including their restoration, replacement of components, restoration of consumer properties (Article 200 of the Labor Code of the Russian Federation).

Goods processing time is determined by the declarant in agreement with the customs authority and cannot exceed two years.

Processing time goods begins from the day they are placed under the customs regime of processing outside the customs territory, and when goods are exported in separate consignments - from the day the first consignment of goods is placed.

Full exemption from customs duties and taxes is granted for processed products if the purpose of processing was a warranty (gratuitous) repair of exported goods. With regard to goods previously released for free circulation in the customs territory of the Russian Federation, full exemption from customs duties and taxes is not provided if the presence of a defect that caused the repair was taken into account when the goods were released for free circulation (Article 201 of the Labor Code of the Russian Federation).

The customs regime of processing outside the customs territory ends with the importation of processed products into the customs territory of the Russian Federation. Changing the customs regime of processing outside the customs territory to the customs regime applicable to exported goods is allowed without the actual presentation of the goods to the customs authority.

35. Processing of goods for domestic consumption

Recycling for domestic consumption - 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, followed by the release of processed products for free circulation with payment of customs duties at the rates applicable to processed products (clause 1, article 187 of the Labor Code of the Russian Federation).

The placement under the customs regime of processing for domestic consumption is conditioned by the issuance permission to its application.

The customs regime may be applied if, as a result of the processing of foreign goods in the customs territory, the amount of import customs duties on processed products is lower than the amount that would have been applied to imported foreign goods at the time of their importation. This is the main condition for placing goods under the customs regime. The list of such goods is determined by the Government of the Russian Federation.

When placed under the customs regime of processing for domestic consumption, in addition to the traditional condition for identifying imported goods in their processed products, an additional condition was established that the processed products could not be subsequently restored in an economically beneficial way, which serves as a kind of barrier against possible abuse.

Customs regime for processing and for domestic consumption is allowed if possible identification foreign goods in the products of their processing.

Operations for the processing of goods under the customs regime of processing for domestic consumption include:

1) actual processing or processing of goods;

2) the manufacture of new goods, including the installation, assembly or disassembly of goods (Article 190 of the Labor Code of the Russian Federation).

Goods processing time is determined by the applicant in agreement with the customs authority and cannot exceed one year.

The term for processing goods for domestic consumption is determined based on the duration of the process of processing goods (Article 191 of the Labor Code of the Russian Federation).

On a reasoned application of the interested person, the period may be extended.

Permit for processing goods for domestic consumption is issued by the customs authority on the basis of the application of the declarant.

The customs authority considers the application and the documents attached to it within 30 days from the date of their acceptance.

The customs regime of processing for domestic consumption ends with the release of processed products for free circulation. When products of processing are released for free circulation, customs duties are calculated based on the rates applicable to products of processing. The customs value and quantity of processed products are determined on the day of their application for release for free circulation.

For processed products, customs duty rates are applied according to the country of origin of goods imported for processing. In cases where foreign goods originating from different countries are used in the processing process, The application of customs duty rates is carried out taking into account the following features:

1) if as a result of processing there has been a change in the classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first four characters, customs duty rates are applied to the products of processing as to goods imported from countries to which the Russian Federation provides in trade and political relations the regime of the most favored nation;

2) in other cases, customs duty rates are applied according to the country of origin of foreign goods, the customs value of which is the highest (Article 196 of the Labor Code of the Russian Federation).

36. Temporary importation

Temporary importation - a customs regime under which foreign goods are used for a certain period (period of temporary importation) in the customs territory of the Russian Federation with full or partial conditional exemption from customs duties and taxes and without application to these goods of prohibitions and restrictions of an economic nature established in accordance with with the legislation of the Russian Federation on the state regulation of foreign trade activities (Article 209 of the Labor Code of the Russian Federation).

Temporary importation allowed providedthat goods can be identified by the customs authority when they are re-exported (re-exported), except for cases where, in accordance with international treaties of the Russian Federation, it is allowed to replace temporarily imported goods with goods of the same type (clause 1, article 210 of the Labor Code of the Russian Federation).

Temporarily imported goods must remain unchanged, with the exception of changes due to natural wear and tear or natural wastage under normal conditions of transportation (transportation), storage and use (operation). With temporarily imported goods, it is allowed to perform operations necessary to ensure their safety, including repairs (with the exception of major repairs and modernization), maintenance and other operations necessary to preserve the consumer properties of the goods and maintain the goods in the condition in which they were on the day of their premises under the customs regime of temporary importation.

The customs authority has the right to demand from the person declaring the customs regime of temporary importation to provide guarantees for the proper performance of duties, including the submission of an obligation to re-export temporarily imported goods.

Under the customs regime of temporary import may be placed foreign goods previously placed under other customs regimes.

The placement of goods under the customs regime of temporary import is carried out with permission of the customs authority (Clause 1, Article 211 of the Labor Code of the Russian Federation).

Full conditional exemption from customs duties and taxes is allowedif the temporary importation of goods does not cause significant economic damage to the Russian Federation, in particular in the case of:

1) temporary importation of containers, pallets, other types of reusable containers and packages;

2) if the temporary importation of goods is carried out within the framework of the development of foreign trade relations, international relations in the field of science, culture, cinematography, sports and tourism;

3) if the purpose of temporary import is to provide international assistance (clause 1, article 212 of the Labor Code of the Russian Federation).

Period of temporary import of goods is two years (clause 1, article 213 of the Labor Code of the Russian Federation).

In relation to goods related to the main production assets (means), temporary import is allowed with the application of partial exemption from customs duties and taxes for 34 months.

Upon completion of the customs regime of temporary importation by the release of goods for free circulation, the customs value and quantity of goods are determined on the day the goods are placed under the customs regime of temporary importation, and the rates of customs duties and taxes - on the day of release of goods for free circulation.

The customs regime of temporary import is suspended:

1) when seizing temporarily imported goods or seizing them in accordance with the legislation of the Russian Federation;

2) when temporarily imported goods are placed in a customs warehouse;

3) at the request of a person who has received a permit for temporary import, when placing temporarily imported goods, in respect of which partial exemption from customs duties and taxes was applied, under other customs regimes that do not provide for the release of goods for free circulation (clause 3 of Art. 214 of the Labor Code of the Russian Federation).

37. Free customs zone. Free warehouse

The new Labor Code of the Russian Federation does not contain a description of customs regimes of a free customs zone (free warehouse)However, this does not mean that the legislator refuses to use in economic regulation such a powerful tool for the development of the national economy as free customs zones and other types of free economic zones. All issues related to free economic zones were not reflected in the new law in connection with the development of the federal law on special economic zones. For the legal regulation of the customs regimes of a free customs zone (free warehouse), it is necessary to legislatively define the criteria and goals for the functioning of free economic zones on the territory of the Russian Federation, and then establish the features of the legal regulation of placing goods under the specified customs regimes, the features of taxation, the relationship of the warehouse owner with persons placing goods in a warehouse, etc. Until the adoption of the relevant federal law, the provisions of the customs regimes of the free customs zone (free warehouse) established by Ch. 12 of the Labor Code of the Russian Federation 1993

Free customs zone and free warehouse - customs regimes under which foreign goods are placed and used in the relevant territorial boundaries or premises (places) without the collection of customs duties, taxes, and without the application of economic policy measures to these goods, and Russian goods are placed and used on the conditions applicable to export in accordance with the customs regime of export (Article 215 of the Labor Code of the Russian Federation, 1993).

Room or other place, intended for the establishment of a free warehouse, must be properly equipped in order to ensure customs control, and, if necessary, equipped with double locking devices, one of which must be under the jurisdiction of the customs body of the Russian Federation.

The owners of free warehouses can be exclusively Russian persons (clause 1, article 216 of the Labor Code of the Russian Federation).

The owner of a free warehouse is obliged to:

1) to exclude the possibility of seizure, in addition to customs control, of goods in the warehouse;

2) not hinder the implementation of customs control;

3) comply with the terms of the license to establish a free warehouse and comply with the requirements of the customs authorities of the Russian Federation, including ensuring access for officials of the customs authorities of the Russian Federation to goods located in a free warehouse, providing these persons with premises, equipment and means of communication free of charge in a free warehouse for customs clearance; control and customs clearance (clause 1, article 230 of the Labor Code of the Russian Federation).

In free customs zones and free warehouses, production and other commercial operations with goods are allowed, excluding their retail sale.

Goods may be stored in a customs warehouse in within three years (Clause 1, Article 218 of the Labor Code of the Russian Federation).

When importing foreign and Russian goods into free customs zones or placing them in free warehouses, customs duties and taxes are not levied and economic policy measures are not applied.

When goods are imported from the territory of free customs zones and from free warehouses to the rest of the customs territory of the Russian Federation and when goods are exported from the territory of free customs zones and from free warehouses outside the Russian Federation, customs duties, taxes are levied, and economic policy measures are applied depending on origin of goods.

In the absence of a certificate, the goods are considered as Russian for the purpose of collecting export customs duties, taxes and applying economic policy measures upon export, and as foreign for other purposes.

38. Re-export of goods

reexport - a customs regime under which goods previously imported into the customs territory of the Russian Federation are exported from this territory without paying or with a refund of the paid amounts of import 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 (clause 1 of article 234 of the Labor Code of the Russian Federation).

The main purpose of the customs regime of re-export consists in determining the legal grounds and conditions for the return of the amounts of customs duties and taxes paid in connection with the previous import of re-exported goods into the customs territory of the Russian Federation.

This mode is often used in cases of delivery of products containing manufacturing defects.

Re-export of goods - Customs regime related to the category of final. The export of goods from the customs territory of the Russian Federation in accordance with the requirements of the customs regime of re-export is not associated for participants in foreign economic activity with any obligations to the customs authorities arising after such export. When goods are placed under the customs regime of re-export, they are transferred to the full disposal of the person placing them under this customs regime.

Foreign goods are placed under the re-export customs regime, including those imported into the customs territory of the Russian Federation in violation of the import bans established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Goods previously placed under another customs regime may be placed under the re-export customs regime in order to terminate such customs regime.

When goods are re-exported, exemption from payment of import customs duties and taxes shall be granted or the amounts paid shall be refunded if such exemption or refund is provided for upon termination of the customs regime under which the goods were in the customs territory of the Russian Federation.

When exporting re-exported goods, export customs duties are not paid.

Goods released for free circulationin respect of which it is established that on the day of crossing the customs border they had defects or they otherwise did not meet 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, may be placed under the customs regime of re-export if the said goods:

1) have not been used or repaired in the Russian Federation, except in cases where the use of the goods was necessary to detect defects or other circumstances that led to the return of the goods;

2) can be identified by the customs authorities;

3) are exported within six months from the date of their release for free circulation (clause 1 of article 238 of the Labor Code of the Russian Federation).

In this case, such a return is carried out in a special manner. Here, the mechanism for the return of overpaid or collected customs duties and taxes cannot be applied, since at the time of the release of goods for free circulation, the amounts of customs duties and taxes returned upon re-export of goods were payable, and therefore cannot be attributed to overpaid. Since in this case the declarant is aware by virtue of law of his right to a refund of import customs duties, taxes, the period during which he can apply for their receipt is one year (instead of the total three-year period for the return of overpaid or collected customs duties, taxes). ).

39. Re-import of goods

reimport - a customs regime under which goods previously exported from the customs territory of the Russian Federation are imported into the customs territory of the Russian Federation within the established time limits without payment of customs duties, taxes and without application of prohibitions and restrictions of an economic nature to goods (Article 234 of the Labor Code of the Russian Federation). Purpose of the customs regime of re-import consists in establishing the conditions for the return to the customs territory of the Russian Federation of goods previously exported from this territory, as well as in establishing the legal grounds for reimbursement of customs duties and taxes paid when exporting such goods.

Placement of goods under the customs regime of re-import is allowed if:

1) when exported from the customs territory of the Russian Federation, the goods had the status of goods in free circulation or were products of processing of foreign goods;

2) the goods are declared for the customs regime of re-import within three years from the day following the day when the said goods cross the customs border when they are exported from the customs territory of the Russian Federation. Upon a reasoned request of an interested person, the FCS of Russia extends the specified period in relation to equipment used for construction, industrial production, mining and other similar purposes;

3) the goods are in the same condition in which they were exported from the customs territory of the Russian Federation, with the exception of changes that occurred as a result of natural wear and tear under normal conditions of transportation, storage or use (operation);

4) the amounts of import customs duties, taxes, subsidies and other amounts subject to return to the federal budget upon re-import of goods have been paid (clause 1 of article 235 of the Labor Code of the Russian Federation).

The use of goods outside the customs territory of the Russian Federation for the purpose of making a profit, as well as the performance of operations with them necessary to ensure their safety, including repair operations (with the exception of major repairs and modernization), maintenance and other operations that are necessary to preserve consumer properties of goods and maintenance of goods in the condition in which they were on the day of their export from the customs territory of the Russian Federation, do not prevent the placement of goods under the customs regime of re-import, except in cases where repair operations have led to an increase in the cost of goods.

For permission for the placement of goods under the customs regime of re-import, the declarant shall submit to the customs authority information on the circumstances of the export of goods from the customs territory of the Russian Federation, as well as information on operations to repair goods, if such operations were carried out with goods outside the customs territory of the Russian Federation.

The declarant submits to the customs authority the customs declaration accepted when exporting goods from the customs territory of the Russian Federation, documents confirming the day the goods crossed the customs border when exporting them, documents confirming compliance with the requirements of the law.

There are two main groups of payments subject to return to the federal budget:

1) the amounts of import customs duties, taxes and (or) interest thereon, 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 (clause 1 of article 236 of the Labor Code of the Russian Federation).

40. Customs warehouse

bonded warehouse - the customs regime under which goods imported into the customs territory of the Russian Federation are stored under customs control without payment of customs duties and taxes and without the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and goods intended for for export, are stored under customs control (Article 215 of the Labor Code of the Russian Federation).

Customs warehouses are specially allocated and equipped for these purposes premises and (or) open areas that meet the requirements of the law.

Goods placed under the customs regime of a customs warehouse are stored in customs warehouses.

Under the customs regime of a bonded warehouse can fit any goods, with the exception of goods prohibited by the legislation of the Russian Federation for import into the Russian Federation and export from the Russian Federation, respectively, other goods subject to restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, the list of which may be determined by the Government of the Russian Federation (Clause 1, Article 217 of the Labor Code of the Russian Federation). Goods that may cause harm to other goods or require special storage conditions must be stored in customs warehouses or in separate premises of a customs warehouse specially adapted for the storage of such goods, in compliance with the mandatory requirements established in accordance with the legislation of the Russian Federation on technical regulation.

It is allowed to place under the customs regime of a customs warehouse without actually placing in a customs warehouse goods that, due to their size, cannot be placed in a customs warehouse located in reasonable proximity, if there is a written permission from the customs authority. In this case, the person who declared the customs regime of the customs warehouse is obliged to provide the customs authority with security for the payment of customs duties that would be payable in the event of release of goods for free circulation, as well as comply with all other requirements and conditions. At the same time, it is not allowed to transfer goods for use and disposal to other persons with any allowance, including their alienation, during the period of their being under the customs regime of a customs warehouse.

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 a customs warehouse no later than 180 days before the expiration of the specified limited period, with the exception of goods subject to quick deterioration , in respect of which the specified period may be reduced by the customs authority in the manner established by the Federal Customs Service of Russia (clause 2, article 218 of the Labor Code of the Russian Federation).

Storage of goods in a customs warehouse on the basis of a storage agreement between the customs authority - the owner of the customs warehouse and the person placing the goods for storage in such a customs warehouse, which is regulated by civil law.

Customs warehouses may be open or closed type.

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

Customs warehouses are closed warehousesif they are intended for storage of goods of the owner of the customs warehouse.

Customs warehouses of open and closed type can be used to store certain types of goods that require special storage conditions or that can cause harm to other goods (specialized customs warehouses) (Article 224 of the Labor Code of the Russian Federation).

41. Destruction of goods

Destruction - a customs regime under which foreign goods are destroyed under customs control without payment of customs duties, taxes, as well as without the application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities (Article 243 of the Labor Code of the Russian Federation) .

Destruction of goods is allowed if the goods subjected to destruction cannot be restored in their original condition and in an economically advantageous way.

The destruction of the following categories of goods is not allowed:

1) cultural values;

2) endangered species of animals and plants, their parts and derivatives, with the exception of cases when their destruction is required in order to suppress epidemics and epizootics;

3) goods accepted by the customs authorities as a subject of pledge before termination of the pledge relationship;

4) which have been seized or which have been seized in accordance with the legislation of the Russian Federation;

5) other goods, the list of which may be established by the Government of the Russian Federation (clause 2, article 244 of the Labor Code of the Russian Federation).

Destruction of goods is not allowed if it:

1) may cause significant harm to the environment or pose an immediate or potential danger to human life and health;

2) is produced by consuming goods in accordance with their usual purpose;

3) may incur costs for the state bodies of the Russian Federation.

Deadline for destruction of goods is established by the customs authority on the basis of the declarant's application, based on the time reasonably necessary to carry out operations to destroy this type of goods in the declared way, and the time required to transport goods from their location to the place of destruction (clause 1, article 245 of the Labor Code of the Russian Federation).

Place of destruction of goods determined by the declarant, taking into account the requirements of the legislation of the Russian Federation on environmental protection.

Choosing a place to destroy goods are produced by the declarant subject to two conditions:

1) opportunities must be provided for carrying out customs control over the destruction of goods and the subsequent placement of the residues resulting from the destruction under customs control;

2) the choice of a place for the destruction of goods should not cause damage to the environment.

The customs regime of destruction can be applied to goods that have been destroyed, irretrievably lost or damaged due to an accident or force majeure (unless the absence of force majeure is proved).

Destruction operations may include:

1) thermal, chemical, mechanical or other impact (burning, destruction, burial, etc.) on goods, as a result of which these goods are destroyed;

2) dismantling, dismantling, mechanical damage, including punching holes, causing damage in other ways, provided that such damage excludes the subsequent restoration of the goods and the possibility of their use in their original form.

With regard to waste generated as a result of the destruction of foreign goods, customs duties and taxes are subject to payment, as if the said waste were imported into the customs territory of the Russian Federation in this state, except for cases when the said waste was removed from the customs territory of the Russian Federation or processed into a state unsuitable for their further commercial use in the customs territory of the Russian Federation, and cannot be restored to their original state in an economically beneficial way (clause 1, article 247 of the Labor Code of the Russian Federation).

42. Refusal of goods in favor of the state

Refusal in favor of the state - a customs regime under which goods are transferred free of charge to federal ownership without payment of customs duties, taxes, customs fees for customs clearance, as well as without application of economic prohibitions and restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity ( article 248 of the Labor Code of the Russian Federation).

The use of the customs regime of refusal in favor of the state is directly related to the impossibility or inefficiency of selling imported goods on the Russian market. Foreign trade practice most often encounters cases of refusal in favor of the state due to a significant increase in the rates of import customs duties and taxes. A sharp increase in customs duties can make imported goods uncompetitive in comparison with similar products of domestic production. The same result can be caused by unplanned long transport delays in maritime and rail transport. The importer may consider it expedient to refuse the goods in favor of the state.

Goods placed under the customs regime of refusal in favor of the state, turn into federal property (Clause 1, Article 250 of the Labor Code of the Russian Federation).

During the customs clearance of goods in accordance with the customs regime of refusal in favor of the state, an inventory of goods declared under this regime is carried out.

From the moment of transfer of the goods, which the person has refused in favor of the state, to the customs authorities, the said goods shall have the status of being in free circulation in the customs territory of the Russian Federation for customs purposes.

Responsibility for the legality of the disposal of goods by placing them under the customs regime, refusal in favor of the state is borne by the declarant. The customs authorities do not reimburse any property claims of persons with authority in relation to goods that the declarant refused in favor of the state (Article 251 of the Labor Code of the Russian Federation).

The legislator exempts the state from possible expenses at the stage before the circulation of goods into federal ownership. Thus, the customs authorities do not reimburse the carrier, the owner of the temporary storage warehouse (customs warehouse) or other persons for any costs associated with the transportation, storage of goods, carrying out cargo and other operations with them in the process of customs clearance and customs control over these goods in the customs mode of refusal of goods in favor of the state. The declarant, who has chosen the customs regime of refusal of goods in favor of the state, ensures the delivery of goods to the place determined by the customs authority, before the start of customs clearance of goods in accordance with the regime of refusal of goods in favor of the state, and pays all costs associated with transportation, storage, handling cargo and other operations with goods placed under the customs regime of refusal of goods in favor of the state, until the day the inventory is compiled. The application of this customs regime should not entail any costs for state bodies that cannot be covered from the proceeds from the sale of goods.

Under customs regime of refusal in favor of the state goods, the circulation of which is not prohibited in accordance with the legislation of the Russian Federation, may be placed. Accordingly, narcotic drugs, weapons and some other goods cannot be placed under the regime under consideration.

List of specific goods that cannot be placed under the customs regime of refusal in favor of the state, established by the Government of the Russian Federation.

43. Duty Free Shop

Free trade - a customs regime under which foreign goods imported into the customs territory of the Russian Federation or Russian goods are sold at retail to individuals traveling outside the customs territory of the Russian Federation directly in duty-free shops without payment of customs duties, taxes, and also without being subject to goods 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 (clause 1, article 258 of the Labor Code of the Russian Federation).

Goods intended for sale in a duty-free shop are under customs control from the moment the customs authority accepts the customs declaration in respect of the said goods with the declared duty-free customs regime. Accordingly, the sale of goods in duty-free shops is carried out under customs control.

Any goods may be placed under the duty-free customs regime, with the exception of goods prohibited for import into the Russian Federation, export from the Russian Federation, prohibited for circulation on the territory of the Russian Federation, as well as other goods, the list of which is determined by the Government of the Russian Federation.

Goods declarantplaced under the customs regime of duty-free trade, only the owner of the duty-free shop can act. Only a Russian legal entity can be the owner of a duty-free shop.

The placement of goods under the customs regime of duty-free trade is allowed if:

1) the goods are intended for sale in a duty-free shop;

2) security for the payment of customs payments has been provided.

Goods used to ensure the functioning of a duty-free shop are not subject to placement under the customs regime of duty-free trade (Article 259 of the Labor Code of the Russian Federation).

Duty free shop premises may consist of trading floors, utility rooms, warehouses.

These premises must be equipped in such a way as to ensure the sale of goods exclusively in the trading floors of the duty-free shop, as well as the safety of goods and the possibility of carrying out customs control in relation to them.

The Federal Customs Service of Russia establishes mandatory requirements for the arrangement of warehouses of a duty-free shop, if such warehouses are located outside the checkpoints across the State Border of the Russian Federation.

Sales areas of a duty-free shop must be located in such a way as to exclude the possibility of leaving goods purchased in a duty-free shop in the customs territory of the Russian Federation.

The opening of duty-free shops 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 or permit documents for retail trade in goods, if the obligation to obtain them is provided for by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, regulatory legal acts of local governments.

The regime at checkpoints across the State Border of the Russian Federation includes the rules for entry into these points, stay and exit from them of persons, vehicles, import, stay and export of goods, goods and animals. The regime at checkpoints is established by the transport federal executive authorities through regulatory legal acts agreed with the border control authorities and customs authorities.

44. Temporary export

According to Art. 252 Labor Code of the Russian Federation temporary export - this 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 the payment of export customs duties and without the application of prohibitions and restrictions of an economic nature to goods established in in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

In case of temporary export of goods, no exemption from payment, refund or refund of internal taxes is made.

Temporary export is allowed provided that temporarily exported goods can be identified by the customs authority when they are re-imported (re-imported), except in cases where, in accordance with international treaties of the Russian Federation, it is allowed to replace temporarily imported goods with goods of the same type (Article 253 of the Labor Code of the Russian Federation ).

Temporary export period is established by the customs authority at the request of the declarant based on the purpose and circumstances of such export (clause 1 of article 254 of the Labor Code of the Russian Federation).

For certain types of goods, the return import of which during temporary export is mandatory in accordance with the legislation of the Russian Federation, the Government of the Russian Federation has the right to establish deadlines for temporary export (clause 2, article 254 of the Labor Code of the Russian Federation).

In case of temporary export of goods, full conditional exemption from payment of export customs duties is granted.

In case of non-return of temporarily exported goods, the amounts of export customs duties calculated on the basis of the customs value of the goods and (or) their quantity at their export, as well as the rates of customs duties in force on the day the goods are declared for the customs regime of temporary export, are paid. Interest is paid on these amounts at the refinancing rates of the Central Bank of the Russian Federation, as if a deferral had been granted for these amounts on the day the goods were placed under the customs regime of temporary export. When an export customs regime is declared for natural gas temporarily exported by pipeline for the purpose of its placement in underground gas storage facilities located outside the customs territory of the Russian Federation, no interest is charged on the amount of export customs duties (Article 255 of the Labor Code of the Russian Federation).

Temporarily exported goods are subject to re-importation into the customs territory of the Russian Federation no later than the day of expiration of the temporary export period (Article 254 of the Labor Code of the Russian Federation) or must be declared for a different customs regime in accordance with the Labor Code of the Russian Federation. At the request of the person who placed the goods under the customs regime of temporary export, the customs authority allows changing the customs regime of temporary export to the customs regime of export, subject to the conditions and requirements provided for by the Labor Code of the Russian Federation, except for the case if, in accordance with the legislation of the Russian Federation, temporarily exported goods are subject to mandatory re-import into the customs territory of the Russian Federation.

In case of transfer of ownership of temporarily exported goods to a foreign person, the person who placed the goods under the customs regime of temporary export is obliged to change the customs regime of temporary export to the customs regime of export. Changing the customs regime of temporary export to another customs regime applicable to exported goods is allowed without the actual presentation of the goods to the customs authority (Article 256 of the Labor Code of the Russian Federation).

Responsibility for the payment of customs duties in accordance with paragraph 2 of Article 320 of the Labor Code of the Russian Federation lies with the person who placed the goods under the customs regime of temporary export.

45. Customs regime for the movement of supplies

Moving supplies - a customs regime under which goods intended for use on sea (river) vessels, aircraft and trains used for paid international transportation of passengers or for paid or free international industrial or commercial transportation of goods, as well as goods intended for sale crew members and passengers of such sea (river) vessels, aircraft, move across the customs border without payment of customs duties, taxes and without the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

When exporting goods placed under the customs regime for the movement of supplies, exemption from payment, return or reimbursement of internal taxes are not made (Article 265 of the Labor Code of the Russian Federation).

Under the customs regime for the movement of supplies, it is allowed to place goods:

1) 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 and fuel and lubricants);

2) intended for consumption by passengers and crew members on board sea (river) vessels, aircraft or by passengers and employees of train crews on trains, regardless of whether these supplies are sold or not;

3) intended for sale to passengers and crew members of sea (river) vessels, aircraft without the purpose of consuming these supplies on board these vessels (Article 265 of the Labor Code of the Russian Federation).

Under the customs regime of moving supplies room not allowed spare parts and equipment that are necessary to ensure the normal operation and maintenance of sea (river) vessels, aircraft and trains en route or at intermediate stops or parking.

Customs regime of movement of supplies applies to supplies when using sea (river) vessels for the purposes of merchant navigation, aircraft of civil, state and experimental aviation, with the exception of cases when vehicles are used by individuals for personal use.

When importing into the customs territory of the Russian Federation of supplies that are on board sea (river) or aircraft, no import customs duties and taxes are paid, provided that these supplies remain on board these ships while they are in the customs territory of the Russian Federation.

When importing into the customs territory of the Russian Federation supplies that are in trains and necessary to ensure the normal operation and maintenance of trains, as well as intended for consumption by passengers of trains and employees of train crews, import customs duties and taxes are not paid, provided that these supplies remain in trains while they are in the customs territory of the Russian Federation.

Supplies may with the permission of the customs authority, be temporarily unloaded, transferred, respectively, to other ships or to other trains engaged in international transportation of goods and passengers (Article 266 of the Labor Code of the Russian Federation).

Supplies intended for consumption by passengers and crew members of sea (river) vessels, and supplies necessary to ensure the normal operation and maintenance of these vessels, may be consumed and used on these vessels during their stay in the customs territory of the Russian Federation in an amount corresponding to the number of passengers and crew members.

46. Movement of goods by individuals

According to Article 281 of the Labor Code of the Russian Federation, 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 provisions of Ch. 23 of the Labor Code of the Russian Federation, and in the part not regulated by this chapter - in accordance with the general procedure established by the Labor Code of the Russian Federation.

The purpose of the goods is determined by the customs authority based on statements of an individual about goods moved across the customs border, the nature of the goods and their quantity, as well as the frequency of movement of goods across the customs border.

Full exemption from customs duties and taxes provided if the value of goods imported into the customs territory of the Russian Federation, with the exception of vehicles, does not exceed 65 thousand rubles.

In relation to vehicles, as well as goods, the value of which exceeds 65 thousand rubles, but not more than 650 thousand rubles, in terms of such an excess, uniform rates of customs duties and taxes are applied (clause 1 of article 282 of the Labor Code of the Russian Federation).

With regard to goods temporarily imported into the customs territory of the Russian Federation by foreign individuals, full exemption from customs duties and taxes is granted if these goods are imported exclusively for personal use by these persons for the period of their temporary stay in the customs territory of the Russian Federation (clause 1 of Art. .283 of the Labor Code of the Russian Federation).

Russian individuals have the right to temporarily export goods for personal use from the customs territory of the Russian Federation for the period of their temporary stay in the territory of a foreign state and import them back with full exemption from customs duties and taxes (Clause 1, Article 284 of the Labor Code of the Russian Federation).

Individuals crossing the customs border on their vehicles, as well as on a commercial vehicle or on a train, can perform customs operations, as a rule, without leaving their vehicles.

Goods, including vehicles, moved by individuals for personal use, to be placed in a temporary storage warehouse in the following cases:

1) at the request of the said persons;

2) if the immediate customs clearance of goods and (or) payment of customs duties and taxes is not possible for reasons beyond the control of the customs authorities.

Temporary storage of goods is carried out in the manner prescribed by Ch. 12 of the Labor Code of the Russian Federation, and at the expense of the person whose goods are placed in a temporary storage warehouse (Article 285 of the Labor Code of the Russian Federation).

According to paragraph 2 of article 286 of the Labor Code of the Russian Federation Goods, including vehicles, are subject to declaration in writing:

1) transported by individuals in unaccompanied baggage;

2) sent to the address of individuals for personal use, with the exception of goods sent by international mail;

3) the import of which is limited in accordance with the legislation of the Russian Federation or the value and (or) quantity of which exceeds the restrictions established for movement across the customs border of the Russian Federation with full exemption from customs duties and taxes (Article 282 of the Labor Code of the Russian Federation);

4) the export of which is restricted in accordance with the legislation of the Russian Federation;

5) mandatory declaration in writing of which, upon export, is provided for by the legislation of the Russian Federation;

6) vehicles.

Rates customs duties, taxes in respect of goods transported across the customs border of the Russian Federation by individuals for personal use are established by the Government of the Russian Federation.

47. Customs clearance of goods and vehicles moved across the customs border of the Russian Federation by individuals for personal use

Clause 2 of Decree of the Government of the Russian Federation of November 27.11.2003, 715 No. XNUMX "On Approval of the Regulation on the Procedure for Customs Clearance of Goods Moved across the Customs Border of the Russian Federation by Individuals for Personal Use" (hereinafter referred to as the Regulation on the Procedure for Customs Clearance) contains the following definitions:

1) goods transported by individuals in accompanied baggage - goods (with the exception of cars) intended for personal use by individuals crossing the state border of the Russian Federation and presented to the customs authority by an individual or a carrier immediately upon entry of this individual into the customs territory of the Russian Federation or his departure from this territory (in including in hand luggage);

2) goods carried by individuals in unaccompanied baggage - goods intended for personal use by individuals crossing the State Border of the Russian Federation, transported across the customs border of the Russian Federation by carriers under transportation contracts (under a baggage check, waybill) concluded with individuals, and presented to the customs authority by carriers (i.e., place and (or) the time of arrival of the specified goods to the customs territory of the Russian Federation or departure from this territory does not coincide with the place and (or) time of actual crossing by individuals of the State Border of the Russian Federation);

3) cars - cars transported by individuals across the customs border of the Russian Federation for personal use, classified in heading 8703 of the Commodity Nomenclature for Foreign Economic Activities of the Russian Federation, and cars intended for the carriage of no more than 12 people, including the driver, classified in heading 8702 of the Commodity Nomenclature FEA of the Russian Federation.

According to paragraph 5 of the Regulations on the procedure for customs clearance places of customs clearance of goods, transported by individuals in accompanied baggage when crossing the State Border of the Russian Federation by rail, road or water transport in international passenger traffic are, as a rule, structurally allocated and separate premises used for the carriage of passengers (compartment, wagon, passenger compartment of the vehicle).

Customs clearance of goods transported across the customs border of the Russian Federation by individuals in unaccompanied baggage is carried out by the customs authorities in the region of activity of which these persons permanently reside or temporarily reside.

Customs clearance of cars temporarily imported into the customs territory of the Russian Federation, as well as exported from this territory, in case of their movement across the customs border of the Russian Federation by individuals following them, is carried out by the customs authorities located at the places of arrival (departure) of these cars (clause 30 Regulations on the procedure for customs clearance).

According to clause 4 of Decree of the Government of the Russian Federation of November 29.11.2003, 718 No. 65 "On Approval of the Regulation on the Application of Uniform Rates of Customs Duties and Taxes in Respect of Goods Moved across the Customs Border of the Russian Federation by Individuals for Personal Use" (hereinafter referred to as the Regulation on the Application of Uniform rates) without paying customs duties and taxes, individuals can import goods (with the exception of vehicles) in accompanied and unaccompanied baggage, the total value of which does not exceed 50 thousand rubles and the total weight of which does not exceed XNUMX kilograms.

48. Movement of goods in international postal items, certain categories of foreign persons, pipeline transport and power lines

According to Art. 291 of the Labor Code of the Russian Federation to international mail relate:

1) letters (simple, registered, insured);

2) postcards (simple, custom);

3) parcels and special bags "M" (simple, custom);

4) secograms (simple, custom);

5) small packages (custom);

6) parcels (ordinary, with declared value);

7) international express mail shipments.

Not allowed forwarding in international postal items of goods:

1) prohibited by the legislation of the Russian Federation for import into the customs territory of the Russian Federation or export from this territory, respectively;

2) prohibited for shipment in accordance with the acts of the Universal Postal Union;

3) in relation to which restrictions are applied established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and the list of which may be determined by the Government of the Russian Federation (clause 1 of article 292 of the Labor Code of the Russian Federation).

Customs clearance of goods sent by international mail is carried out on a priority basis and as soon as possible, which cannot exceed three days (clause 2 of article 293 of the Labor Code of the Russian Federation).

Chapter 25 of the Labor Code of the Russian Federation contains norms regarding goods transported across the customs border by diplomatic, consular and other official representations of foreign states, international organizations, the personnel of these representations and organizations, as well as regarding goods intended for personal and family use of certain categories of foreign persons, enjoying benefits, privileges and (or) immunities in the customs territory of the Russian Federation in accordance with international treaties of the Russian Federation.

Diplomatic missions of foreign states located on the territory of the Russian Federation may import into the customs territory of the Russian Federation and export from this territory goods intended for the official use of representative offices with exemption from customs duties and taxes and without application to goods of prohibitions and restrictions of an economic nature established in in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities (Article 299 of the Labor Code of the Russian Federation).

The head of a diplomatic mission of a foreign state and members of the diplomatic staff of a mission of a foreign state, as well as members of their families residing with them, may import into the customs territory of the Russian Federation goods intended for their personal and family use, including goods for initial acquisition, and export them outside the customs territory of the Russian Federation. territory of the Russian Federation, goods intended for their personal and family use, with exemption from customs duties and taxes and without the application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities (clause 1 of Art. .300 Labor Code of the Russian Federation).

According to Article 310 of the Labor Code of the Russian Federation, the import into the customs territory of the Russian Federation and the export from this territory of goods transported pipeline transport, are allowed after the acceptance of the customs declaration and the release of goods by the customs authority in accordance with the conditions of the customs regime declared in it.

The customs authority has the right to require the submission of security for the payment of customs duties, including if the declarant has been carrying out its foreign economic activity for less than one year (Article 315 of the Labor Code of the Russian Federation).

49. The concept, classification and general procedure for paying customs duties

Unlike the 1993 Labor Code of the Russian Federation, the current Labor Code of the Russian Federation does not contain a definition of customs payments. The legislator only lists the types of customs payments.

Customs payments include:

1) import customs duty;

2) export customs duty;

3) value added tax levied on the importation of goods into the customs territory of the Russian Federation;

4) excise duty levied on the importation of goods into the customs territory of the Russian Federation;

5) customs fees.

Special, anti-dumping and countervailing duties established in accordance with the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in foreign trade in goods are levied in accordance with the rules provided for by the Labor Code of the Russian Federation for the collection of import customs duties.

When moving goods across the customs border, the obligation to pay customs duties and taxes arises:

1) when importing goods - from the moment of crossing the customs border;

2) when exporting goods - from the moment of filing a customs declaration or performing actions directly aimed at exporting goods from the customs territory of the Russian Federation.

Customs duties and taxes are not paid if:

1) in accordance with the legislation of the Russian Federation or the Labor Code of the Russian Federation:

a) the goods are not subject to customs duties and taxes;

b) in relation to goods, a conditional full exemption from customs duties and taxes has been granted - during the period of validity of such exemption and subject to the conditions in connection with which such exemption was granted;

2) the total customs value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5000 rubles;

3) prior to the release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by the Labor Code of the Russian Federation, foreign goods turned out to be destroyed or irretrievably lost due to an accident or force majeure or as a result of natural wear and tear or loss under normal conditions of transportation, storage or use ( operation);

4) goods are transferred to federal ownership in accordance with the Labor Code of the Russian Federation and other federal laws.

Customs payments are paid if they are established in accordance with the legislation of the Russian Federation.

Payment of customs duties is one of the conditions for the movement of goods and vehicles across the customs border of the Russian Federation.

With respect to goods released for free circulation in the customs territory of the Russian Federation or exported from this territory, the obligation to pay customs duties and taxes ceases in the cases provided for by the RF Tax Code.

In case of non-payment customs duties, taxes, including in case of their incorrect calculation and (or) untimely payment, the responsibility to the customs authorities shall be borne by the person responsible for the payment of customs duties and taxes.

In case of illegal movement of goods and vehicles across the customs border persons who illegally move goods and vehicles, persons involved in illegal movement, if they knew or should have known about the illegality of such movement, and when importing - also persons who acquired ownership or possession illegally imported goods and vehicles, if at the time of acquisition they knew or should have known about the illegality of import, which is duly confirmed in the manner prescribed by the legislation of the Russian Federation.

50. Customs duty: concept, types, tax base, benefits

Under customs duty means a payment collected by the customs authorities when goods are imported into the customs territory of Russia or goods are exported from this territory and which is an integral condition for such import or export.

The following types of duty rates apply:

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

2) specific, charged in the established amount per unit of taxable goods;

3) combined, combining both named types of customs taxation (Article 4 of the Law on Customs Tariff).

Types of customs duties:

1) according to the nature of the foreign trade operation:

- import (import);

- export (export);

- transit;

2) depending on the country of origin:

- basic (minimum);

- preferential (preferential);

- maximum;

- punitive;

3) in order of conduct:

- ordinary, not limited by time frames;

- particular, limited by a period of time.

Object of taxation customs duties and taxes are goods transported across the customs border.

The tax base, as enshrined in Art. 53 of the Tax Code of the Russian Federation, is a cost, physical or other characteristic of the object of taxation. The tax base for the purposes of calculating customs payments (customs duty, VAT, excises) are:

1) the customs value of goods;

2) quantity of goods;

3) customs value and quantity of goods.

When determining the customs duty, the customs tariff and the customs value of goods are used.

Article 2 of the Customs Tariff Law defines customs tariff of the Russian Federation as a set of rates of customs duties (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity.

According to clause 6, article 5 of the Law on Customs Tariff customs value goods are used for the following purposes:

1) imposing duties on goods;

2) foreign economic and customs statistics;

3) application of other measures of state regulation of trade and economic relations.

The determination of the customs value of goods imported into the customs territory of the Russian Federation is carried out by applying the following methods:

1) at the transaction price of imported goods;

2) at the transaction price with identical goods;

3) at the price of a transaction with similar goods;

4) cost subtraction;

5) cost addition;

6) backup method.

In accordance with the Customs Tariff Law under tariff relief (tariff preference) is understood as a benefit provided on the basis of reciprocity or unilaterally in the implementation of the trade policy of the Russian Federation in relation to goods transported across the customs border of the Russian Federation, in the form of a refund of the previously paid duty, exemption from duty payment, reduction of the duty rate, establishment of tariff quotas for preferential import (export) of goods.

Article 340 of the Labor Code of the Russian Federation establishes the following ways to ensure the payment of customs payments:

1) pledge of goods and other property;

2) bank guarantee;

3) depositing funds to the cash desk or to the account of the customs authority in the federal treasury (cash deposit);

4) a guarantee.

Chapter 33 of the Labor Code of the Russian Federation regulates relations on the return of customs payments. Thus, clause 2 of Article 355 of the Labor Code of the Russian Federation establishes that overpaid or overcharged amounts of customs duties and taxes are subject to refund by the customs authority at the request of the payer. The customs duty can also be returned in case of withdrawal of the customs declaration (clause 2 of article 356 of the Labor Code of the Russian Federation).

Article 64 of the Tax Code of the Russian Federation provides the payer with deferment or installment payment of customs duties, for example, in the event of a threat of bankruptcy to the payer.

51. Customs fees

According to Art. 357.1 of the Labor Code of the Russian Federation to customs fees relate:

1) customs fees for customs clearance;

2) customs fees for customs escort;

3) customs fees for storage.

The calculation of the amounts of customs fees payable is carried out in the currency of the Russian Federation (clause 2, article 357.3 of the Labor Code of the Russian Federation).

For the purposes of calculating the amounts of customs fees for customs clearance, apply rates, effective on the day of acceptance of the customs declaration by the customs authority.

For the purposes of calculating the amounts of customs fees for customs escort, the rates effective on the day of acceptance of the transit declaration by the customs authority are applied.

For the purposes of calculating the amounts of customs fees for storage, the rates applicable during the period of storage of goods in a temporary storage warehouse or in the customs warehouse of the customs authority are applied.

Payers of customs fees are declarants and other persons who are obliged by the Labor Code of the Russian Federation to pay customs fees.

Any person has the right to pay customs fees.

Customs fees for customs clearance must be paid prior to filing the customs declaration or simultaneously with the filing of the customs declaration.

Customs fees for customs escort must be paid before the actual implementation of customs escort.

Customs fees for storage must be paid before the actual release of goods from a temporary storage warehouse or from a customs warehouse (Article 357.5 of the Labor Code of the Russian Federation).

Customs fees are paid:

1) for customs clearance - when declaring goods;

2) for customs escort - when escorting vehicles transporting goods in accordance with the internal customs transit procedure or with the customs regime of international customs transit;

3) for storage - when storing goods in a temporary storage warehouse or in a customs warehouse of a customs authority (Article 357.7 of the Labor Code of the Russian Federation).

According to Art. 357.9 Labor Code of the Russian Federation customs fees for customs clearance are not charged for:

1) goods imported into the customs territory of the Russian Federation and exported from this territory and related in accordance with the legislation of the Russian Federation to gratuitous assistance (assistance);

2) goods transported across the customs border of the Russian Federation by diplomatic, consular and other official representations of foreign states, international organizations, personnel of these representations and organizations, as well as goods intended for personal and family use of certain categories of foreign persons enjoying privileges and (or ) immunities in 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 5000 rubles, etc.

Customs duty rates for customs clearance are established by the Government of the Russian Federation (Article 357.10 of the Labor Code of the Russian Federation).

52. Value added tax, excise

Value Added Tax (VAT) (Chapter 21 of the Tax Code of the Russian Federation) is a form of withdrawal to the budget of a part of the added value created at all stages of production and defined as the difference between the cost of goods, works and services sold and material costs attributed to production and distribution costs.

As a rule, VAT and excises are paid when importing goods into the country. The meaning of this rule is that the goods, entering the territory of another state, are subject to the norms of national tax legislation, which provides, in particular, for the payment of indirect taxes.

Excises (Chapter 22 of the Tax Code of the Russian Federation) have a certain similarity with VAT, but differ in individualization, binding to specific goods, and also in that they are paid not every time from the turnover, but once by the manufacturer of the excisable goods or by the person performing foreign trade operations with this goods. According to Art. 143, 179 of the Tax Code of the Russian Federation, VAT and excises are paid by organizations, individual entrepreneurs and persons recognized as taxpayers in accordance with the Labor Code of the Russian Federation. And since the Labor Code of the Russian Federation distinguishes between legal entities and individuals among persons moving goods and vehicles, they are recognized as taxpayers when performing foreign trade operations.

When importing goods, customs duties, taxes must be paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the day the internal customs transit is completed, if the declaration of goods is not made at the place of their arrival.

According to Art. 183 of the Tax Code of the Russian Federation, the importation into the customs territory of the Russian Federation of excisable goods, which have been refused in favor of the state and which are subject to circulation in state and (or) municipal property, is not subject to taxation.

Customs duties and taxes are paid at the choice of the payer both in the currency of the Russian Federation and in foreign currency, the exchange rate of which is quoted by the Central Bank of the Russian Federation, in accordance with the legislation of the Russian Federation on currency regulation and currency control.

The obligation to pay customs duties and taxes is considered fulfilled taking into account the following features:

1) from the moment of debiting funds from the payer's bank account;

2) from the moment of depositing cash to the cash desk of the customs authority;

3) from the moment of offset against the payment of customs duties and taxes of overpaid or overcharged amounts of customs duties and taxes, and if such offset is made at the initiative of the payer - from the moment of acceptance of the application from the payer for offset;

4) from the moment of offset against the payment of customs duties, taxes of advance payments or cash deposit, and if such offset is made at the initiative of the payer - from the moment of receipt by the customs authority of the order on offset;

5) from the moment of offset against the payment of customs duties and taxes of the funds paid by the bank, other credit organization or insurance organization in accordance with a bank guarantee or insurance contract, as well as by the guarantor in accordance with the surety agreement;

6) from the moment of foreclosure on goods in respect of which customs payments have not been paid, or on the subject of pledge or other property of the payer (Article 332 of the Labor Code of the Russian Federation).

In accordance with paragraph 2 of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay a specific tax or fee is assigned to the taxpayer and the payer of the fee from the moment the circumstances established by the legislation on taxes and fees occur, providing for the payment of this tax or fee.

53. The concept of customs control, the main forms of implementation

customs control - a set of measures taken by the customs authorities in order to ensure compliance with the customs legislation of the Russian Federation (clause 19, article 11 of the Labor Code of the Russian Federation).

All goods and vehicles transported across the customs border are subject to customs clearance и customs control.

When conducting customs control, the customs authorities proceed from selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Russian Federation (clause 1, article 358 of the Labor Code of the Russian Federation).

When choosing forms of customs control, it is used risk management system. At the same time, under risk means the probability of non-compliance with the customs legislation of the Russian Federation.

The risk management system is based on the efficient use of the resources of the customs authorities to prevent violations of the customs legislation of the Russian Federation:

1) having a stable character;

2) associated with evasion of customs duties and taxes in significant amounts;

3) undermining the competitiveness of domestic producers and affecting the overall economic development of the country;

4) affecting other important interests of the state, the enforcement of which is entrusted to the customs authorities (clause 2, article 358 of the Labor Code of the Russian Federation).

The implementation by customs authorities of their powers in the field of customs control carried out by them is carried out in the forms provided for by law.

According to Article 366 of the Labor Code of the Russian Federation, 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.

During the customs clearance of goods, verification of the customs declaration, other documents submitted to the customs authority, as well as verification of goods in order to establish the compliance of the information specified in the customs declaration, other documents with the name, origin, quantity and value of goods must be completed no later than three working days from the date of acceptance by the customs authority of the customs declaration, submission of documents and presentation of goods.

Russian goods and vehicles are considered to be under customs control when they are exported from the customs territory of the Russian Federation from the moment the customs declaration is accepted or actions are taken that are directly aimed at the export of goods from the customs territory of the Russian Federation and until crossing the customs border.

Customs control zones are created for the purpose of customs control in the form of customs inspection and customs examination of goods and vehicles, their storage and movement under customs supervision.

Customs control zones can be created along the customs border, in places of customs clearance, customs operations, in places of reloading of goods, their inspection and examination, in places of temporary storage, parking of vehicles transporting goods under customs control (Article 362 of the Labor Code RF).

Persons moving goods and vehicles across the customs border, customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers are required to submit documents and information to the customs authorities for customs control, the submission of which is provided for in accordance with the Labor Code of the Russian Federation.

54. Principles and objectives of the organization of customs control

The implementation of customs control is based on a system of special principles.

The principle of legality means that all actions of customs control participants must not contradict the customs and other legislation of the Russian Federation, as well as international legal norms. The customs authorities are obliged here to adhere to the postulate "everything that is not permitted by law is prohibited."

The principle of respect for the rights and freedoms of subjects of foreign economic activity expressed in respect of the legitimate interests of controlled entities by officials of the customs authorities. In the process of customs control, actions aimed at humiliating human dignity are not allowed. In addition, customs officials should not cause unlawful harm to persons, their goods and vehicles during customs control. Otherwise, they are held liable in accordance with the legislation of the Russian Federation. In accordance with Part 2 of Art. 365 of the Labor Code of the Russian Federation, losses caused by unlawful decisions, actions (inaction) of the customs authorities or their officials during customs control are subject to compensation in full, including lost profits and lost income. In the event that they commit lawful actions, losses are not subject to compensation.

The principle of selective customs control is the use by officials of only those forms that are sufficient to ensure compliance with the legislation of the Russian Federation. In other words, an official of the customs body has the right to choose in which direction he will carry out customs control. However, the non-use of other forms of control, or exemption from them does not mean that the subjects of foreign economic activity may not comply with the requirements established by regulatory enactments.

The principle of humanity means the possibility of using in the process of customs control only those technical means that are safe for human life and health, animals and plants, and also do not cause damage to vehicles, persons.

The principle of promptness lies in the establishment of the Federal Customs Service of Russia relatively short terms for the production of all forms of customs control.

The principle of cooperation with the customs authorities of foreign states involves the interaction of Russian customs authorities with the customs services of partner countries through joint activities to identify and prevent illegal acts of subjects of foreign economic activity, conclude agreements with them on mutual assistance, inform and consult on individual problems.

The Principle of Efficiency consists in the fact that the customs authorities seek to interact with participants in foreign economic activity, carriers and other organizations whose activities are related to the implementation of foreign trade in goods, and professional associations (associations).

The objectives of customs control are:

1) ensuring compliance with the norms of customs, tax, administrative, criminal legislation;

2) protection of the state and public security of the economic interests of Russia;

3) protection of public order;

4) detection and suppression of offenses and crimes in the field of customs;

5) protection of legal rights and interests of individuals and legal entities;

6) prevention of unlawful acts of subjects of foreign economic relations;

7) rendering assistance in the fight against international terrorism.

When choosing forms of customs control, a risk management system is used, i.e., the likelihood of non-compliance with the customs legislation of the Russian Federation.

55. The concept of currency control

Currency control in the field of customs 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.

In the Federal Law of December 10, 2003 No. 173-FZ "On Currency Regulation of Currency Control" (as amended and supplemented) (hereinafter referred to as the Law on Currency Regulation) currency operations are defined as transactions related to the transfer of ownership and other rights to currency values (clause 9, article 1 of the Law on Currency Regulation).

Currency regulation - this is a detailed consolidation in various normative and other legal acts of the procedure for the entry of persons into foreign exchange relations, changes and termination of such relations by them.

Currency regulation includes currency restrictions that provide for appropriate measures to regulate the currency transactions of residents and non-residents, their payments, investments, the procedure for transferring national and foreign currency abroad, the procedure for repatriating profits.

Legal regulation of currency relations It is carried out at two levels: normative and individual.

Legal regulation consists in the creation of legal norms, the object of which are public relations related to currency. Individual legal regulation - this is the application of legal norms to specific life circumstances, which entails the emergence, change and termination of specific currency legal relations.

Currency control in the Russian Federation is carried out by the Government of the Russian Federation, bodies and agents of currency control in accordance with currency legislation and other federal laws.

Currency control authorities in the Russian Federation are the Central Bank of the Russian Federation, a federal executive body authorized by the Government of the Russian Federation (Article 5 of the Law on Currency Regulation).

Customs authorities, within their competence and in accordance with the legislation of the Russian Federation, have the right to:

1) carry out inspections of compliance by residents and non-residents with acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;

2) to check the completeness and reliability of accounting and reporting on currency transactions of residents and non-residents;

3) request and receive documents and information related to the conduct of foreign exchange transactions, opening and maintenance of accounts. The obligatory period for submission of documents at the request of bodies and agents of currency control may not be less than seven working days from the date of submission of the request;

4) issue orders to eliminate revealed violations of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;

5) to apply the measures of responsibility established by the legislation of the Russian Federation for violation of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies (clause 1 of article 23 of the Law on currency regulation).

Customs authorities are required to:

1) exercise control over the observance by residents and non-residents of acts of the currency legislation of the Russian Federation, acts of currency regulation bodies;

2) provide the currency control bodies with information on currency transactions conducted with their participation, in the manner prescribed by the acts of the currency legislation of the Russian Federation and the acts of the currency regulation bodies.

Currency control bodies and their officials are obliged to keep, in accordance with the legislation of the Russian Federation, commercial and banking secrets that become known to them in the exercise of their powers (clause 7, article 23 of the law on currency regulation).

56. Customs inspection and inspection of goods and vehicles

According to Article 371 of the Labor Code of the Russian Federation customs inspection of goods and vehicles - this is an external visual inspection of goods, luggage of individuals, vehicles, cargo containers, customs seals, seals and other means of identification of goods for the purposes of customs control, carried out by authorized officials of the customs authority, if such inspection is not related to the opening of the vehicle or its cargo premises and violation of the packaging of goods.

If during the course of the customs inspection of goods and vehicles the fact of incorrect indication of the quantity of goods during their declaration is established, the customs authority independently determines the quantity of goods for customs purposes.

Based on the results of the customs inspection of goods and vehicles, an act is drawn up in the form approved by the Federal Customs Service of Russia, if the results of such an inspection may be needed in the future.

Customs inspection - an inspection of goods and vehicles by authorized officials of the customs authority, related to the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of a vehicle or containers, containers and other places where goods are or may be located.

Customs inspection of goods is carried out after the acceptance of the customs declaration for goods. Prior to filing a customs declaration for goods imported into the customs territory of the Russian Federation, customs inspection may be carried out in order to identify goods for customs purposes, or if there is information about a violation of the customs legislation of the Russian Federation in order to verify such information, as well as to conduct customs control on the basis of a selective checks (clause 1 of article 372 of the T To the Russian Federation).

An authorized official of the customs authority, having made a decision to conduct a customs examination, notifies the declarant or other person with authority in relation to goods and (or) vehicles, if known. During the customs examination of goods and vehicles, the indicated persons or their representatives may be present, and at the request of an authorized official of the customs body, these persons or their representatives must be present. In the absence of a representative specially authorized by the carrier, such is the individual driving the vehicle (clause 2, article 372 of the Labor Code of the Russian Federation).

The customs authority has the right to conduct customs inspection goods and vehicles in the absence of the declarant, other persons with authority in relation to goods and (or) vehicles, and their representatives in the following cases:

1) failure to appear of the said persons after 15 days;

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 brook no delay (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) shipment of goods in international postal items (Chapter 24 of the Labor Code of the Russian Federation);

4) leaving goods and vehicles on the customs territory of the Russian Federation in violation of the customs regime, which provides for the export of goods and vehicles from such territory (clause 3, article 372 of the Labor Code of the Russian Federation).

57. Personal inspection as an exceptional form of customs control

Personal inspection as an exceptional form of customs control, it can be carried out by decision of the head of the customs authority or a person replacing him, if there are grounds to believe that an individual crossing the State Border of the Russian Federation and staying in the customs control zone or the transit zone of an airport open to international traffic is hiding with him and voluntarily does not give out goods that are prohibited, respectively, for import into the customs territory of the Russian Federation and export from this territory or moved in violation of the procedure established by the Labor Code of the Russian Federation (clause 1, article 273 of the Labor Code of the Russian Federation).

Before the start of a personal search, an official of the customs authority is obliged to announce to an individual the decision to conduct a personal search, familiarize the individual with his rights and obligations during such an examination, and offer to voluntarily hand over the concealed goods.

The fact of familiarization of an individual with the decision to conduct a personal search is certified by the said person by means of an appropriate inscription on the decision to conduct an examination. In case of refusal to perform such actions, a note is made on the decision to conduct a personal search, certified by the signature of the official of the customs authority who announced the decision to conduct a personal search (clause 3, article 273 of the Labor Code of the Russian Federation).

A personal search is carried out by a customs official of the same sex as the person being searched in the presence of two attesting witnesses of the same sex in an isolated room that meets sanitary and hygienic requirements.

Access to this premises of other individuals and the possibility of monitoring the conduct of a personal search on their part should be excluded. Examination of the body of the person being searched should be carried out only by a medical officer who is not entitled to evade the decision of the head of the customs authority or the person replacing him to conduct a personal search.

During a personal search of a minor or incapacitated individual, his legal representatives (parents, adoptive parents, guardians, trustees) or persons accompanying him have the right to be present.

Inspected person (his legal representative) during a personal search is obliged to comply with the legal requirements of the official of the customs authority conducting the personal search, and has the right to:

1) demand that the decision of the head of the customs body or the person replacing him be announced to him on the conduct of a personal search;

2) familiarize yourself with your rights and obligations;

3) give explanations, make petitions;

4) get acquainted with the act of personal search upon completion of its compilation and make statements to be included in the act;

5) use their native language, as well as use the services of an interpreter;

6) appeal against the actions of officials of the customs authority at the end of the personal search, if the specified person considers his rights and legitimate interests infringed during the personal search, in accordance with the Labor Code of the Russian Federation (clause 5, article 273 of the Labor Code of the Russian Federation).

Order of the State Customs Committee of Russia dated October 20.10.2003, 1165 No. XNUMX "On approval of the form of the act of conducting a personal search" was approved personal search form, which should contain the following information:

1) date, place, time of drawing up the act;

2) the grounds for the inspection and the person who conducted it;

3) information about the person in respect of whom the search was carried out, and witnesses;

4) progress and results of the inspection;

5) annexes to the protocol;

6) statements of persons participating in the inspection;

7) signatures of the person in respect of whom the search was carried out (his legal representative), the person who conducted the search, witnesses and a medical worker.

58. Customs audit, expertise and research in the implementation of customs control

Customs audit - this is a verification of the fact of the release of goods, as well as the reliability of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with accounting and reporting data, with invoices, with other information.

The customs audit is carried out in general and special forms (clause 1 of article 376 of the Labor Code of the Russian Federation).

General customs audit may be carried out by customs authorities for declarants and persons who have an obligation to perform customs operations for the release of goods and who do not act as a declarant.

A general customs audit is carried out by decision of the head of the customs authority or a person replacing him (clause 2, article 376 of the Labor Code of the Russian Federation).

Special customs audit may be carried out by the customs authorities:

1) in the case of the persons specified for conducting a general customs audit - in cases where, based on the results of a general customs audit or in the application of other forms of customs control provided for by this Chapter, data are found that may indicate the unreliability of the information provided during customs clearance, or on the use and disposal of goods in violation of established requirements and restrictions;

2) with customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers - upon discovery of data that may indicate violations of accounting for goods moved across the customs border and reporting on them or non-compliance with other requirements and conditions for the implementation of the relevant type of activity established by the Labor Code of the Russian Federation;

3) for persons engaged in wholesale or retail trade in imported goods - upon discovery of data that may indicate that the goods were imported into the customs territory in violation of the requirements and conditions established by the Labor Code of the Russian Federation, which entailed a violation of the procedure for paying customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Conducting a special customs audit is appointed by the head of customs or a higher customs authority or a person replacing him (clause 3, article 376 of the Labor Code of the Russian Federation).

Chapter 36 of the Labor Code of the Russian Federation regulates the issues of conducting examinations and studies in the implementation of customs control.

Examination of goods, vehicles or documents containing information about goods and vehicles or about the performance of operations (actions) in relation to them is appointed in cases where special knowledge is needed to clarify emerging issues during customs control (clause 1 of article 378 of the Labor Code RF).

The examination is carried out by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. Any person who has the necessary specialized knowledge to give an opinion may be appointed as an expert.

On the basis of the conducted studies and taking into account their results, the expert gives an opinion in writing on his own behalf.

In case of insufficient clarity or completeness of the conclusion, an additional expert examination may be assigned, entrusted to the same or another expert or organization.

If the expert's opinion is unfounded or there are doubts about its correctness, a repeated examination may be appointed, the conduct of which is entrusted to another expert (Article 380 of the Labor Code of the Russian Federation).

59. Additional provisions relating to customs control

Exempted from certain forms of customs control:

1) personal luggage of the President of the Russian Federation, including those who have terminated their powers, and members of his family following him (clause 2, article 386 of the Labor Code of the Russian Federation);

2) personal luggage of members of the Federation Council of the Federal Assembly of the Russian Federation, deputies of the State Duma of the Federal Assembly of the Russian Federation, judges who are inviolable in accordance with the legislation of the Russian Federation, is not subject to customs inspection if these persons cross the State Border of the Russian Federation in connection with the execution of their deputy or official duties (clause 3 of article 386 of the Labor Code of the Russian Federation);

3) Foreign warships (vessels), combat aircraft and military equipment following on their own are exempt from customs inspection (clause 4, article 386 of the Labor Code of the Russian Federation).

For the purpose of customs control and collection of 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 economics;

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, address of residence, taxpayer identification number (if any)), as well as the frequency of movement of goods across the customs border by them (p. .2 article 387 of the Labor Code of the Russian Federation).

At the request of the customs authority, the declarant, the owner of a temporary storage warehouse, the owner of a customs warehouse, a customs broker or other person with authority in relation to goods, are obliged to transport, weigh or otherwise determine the quantity of goods, load, unload, reload, correct damaged packaging, open packaging , packaging or repackaging of goods under customs control, as well as opening premises, containers and other places where such goods are or may be located (Article 389 of the Labor Code of the Russian Federation).

To identify goods and vehicles under customs control, seals, seals, alphabetic and other markings, identification marks, transport (transportation), commercial and other documents can be used, stamps are affixed, samples and samples of goods are taken, a detailed description of goods is made and vehicles, drawings were drawn up, large-scale images, photographs, illustrations, and other means of identification were made (clause 1, article 390 of the Labor Code of the Russian Federation).

The results of customs control can be recognized as evidence in criminal, civil cases and cases of administrative offenses and are subject to evaluation by a court, arbitration court or an official when considering these cases, complaints against a decision, action (inaction) of customs authorities and their officials, or cases on economic disputes resolved by an arbitration court, along with other evidence in accordance with the criminal procedural legislation of the Russian Federation, the legislation of the Russian Federation on civil proceedings and on proceedings in arbitration courts or the legislation of the Russian Federation on administrative offenses (Article 392 of the Labor Code of the Russian Federation) .

60. Measures taken by the customs authorities in relation to certain goods

The customs authorities may take measures related to the suspension of the release of goods based on the application of the holder of exclusive rights (intellectual property) to objects of copyright and related rights, trademarks, service marks and the holder of the right to use the appellation of origin of goods (hereinafter referred to as the right holder). The measures provided for by the Labor Code of the Russian Federation are taken when moving goods across the customs border or performing other actions with goods under customs control.

Measures taken by the customs authorities in accordance with the Labor Code of the Russian Federation do not prevent the right holder from resorting to any means of protecting his rights in accordance with the legislation of the Russian Federation (Article 393 of the Labor Code of the Russian Federation).

A right holder who has reasonable grounds to believe that there may be a violation of his rights in accordance with the legislation of the Russian Federation on intellectual property in connection with the movement of goods across the customs border that, in his opinion, are counterfeit, or when performing other actions with goods under customs control, has the right to apply to the FCS of Russia for taking measures related to the suspension of the release of such goods. The application can be submitted on behalf of the right holder by his representative (clause 1 of article 394 of the Labor Code of the Russian Federation).

The right holder (his representative) shall be notified in writing of the decision taken within three days from the date of such decision.

Objects of intellectual property, in respect of which the FCS of Russia has decided to take measures, are entered in the customs register of an object in intellectual property. No fee is charged for inclusion in the register (clause 1 of article 395 of the Labor Code of the Russian Federation),

The period during which the customs authorities take measures related to the suspension of the release of goods is established on the basis of an application from the right holder (his representative), but not more than five years from the date of entering the intellectual property object into the register. The period during which the customs authorities take measures related to the suspension of the release of goods may not be longer than the period of legal protection of the object of intellectual property.

If, during customs clearance and customs control, the customs authority detects goods indicated by the right holder (his representative) as counterfeit, the release of such goods is suspended for 10 working days. At a reasoned written request of the right holder (his representative), the specified period may be extended, but not more than for another 10 working days, if the specified person has applied to the bodies authorized in accordance with the legislation of the Russian Federation for the protection of the rights of the right holder.

The decision to suspend the release of goods and extend the period of suspension of the release of goods is taken by the head of the customs authority or a person replacing him in writing (clause 1 of article 397 of the Labor Code of the Russian Federation).

With the written permission of the customs authority, the right holder and the declarant (their representatives) may take, under customs control, samples and specimens of goods in respect of which a decision has been made to suspend the release, conduct their examination, and also examine, photograph or otherwise record such goods.

The decision to suspend the release of goods is subject to cancellation before the expiration of the period for suspension of the release of goods, if:

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

2) the object of intellectual property is excluded from the register (clause 2 of article 399 of the Labor Code of the Russian Federation).

Author: Marochkina Yu.N.

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