Foreign economic activity. Customs escort of cargo, its organization and conditions of application within the framework of customs formalities (the most important)

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Foreign economic activity. Customs escort of cargo, its organization and conditions of application within the framework of customs formalities (the most important)

Lecture notes, cheat sheets

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57. Customs escort of cargo, its organization and conditions of application within the framework of customs formalities

Customs escort - a method of transportation of goods and vehicles at the stage of customs clearance, in which they are accompanied directly by customs officers.

Customs escort guarantees a high degree of safety of transported goods and compliance with customs legislation. However, the use of this measure of direct customs control is constrained by a significant increase in transport costs and a shortage of customs personnel. Therefore, customs escort is resorted to only when customs control cannot be provided in another way.

The customs authority has the right to decide on the implementation of customs escort of cargo in the following cases:

1) failure to provide security for the payment of customs payments in accordance with the Labor Code of the Russian Federation;

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

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

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

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

6) transportation of goods in accordance with internal customs transit to the place of delivery, which is not the location of the customs authority,

7) if a permit for internal customs transit cannot be issued due to non-compliance with the conditions established by the Labor Code of the Russian Federation, and the customs authority is allowed to transport goods to a temporary storage warehouse or to other places that are customs control zones, subject to customs escort of vehicles, on which the goods are transported.

Customs escort must be organized taking into account the rules for the delivery of goods under customs control. In the case of customs escort of goods in the region of activity of one customs house, the procedure for confirming the fact of delivery of goods and accounting for transportation with customs escort is determined by the head of this customs house.

Order of the State Customs Committee of the Russian Federation of October 3, 2000 No. 897 "On approval of the Regulations on customs escort of goods and vehicles" (as amended and supplemented on November 27, 2002) approved the Regulations on customs escort of goods and vehicles, which determines the procedure for customs escort of goods, vehicles and documents for them, transported in accordance with the rules of delivery under customs control between the customs authorities of the Russian Federation, as well as goods and vehicles placed under the customs regime of transit.

Customs escort must be organized no later than the next day after the relevant decision is made. Customs escort from the customs office of departure to the customs office of destination is carried out by one customs order, consisting of the head of the order and its participants, who are officials of the customs service. The outfit is placed on specially allocated vehicles of the customs authorities, equipped with sound and light alarms or on escorted vehicles.

When carrying out escort, customs officials have the right to use physical force, special means and firearms.

Author: Bobkova O.V.

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