Foreign economic activity. General rules for moving goods of individuals through customs (most important)

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Foreign economic activity. General rules for moving goods of individuals through customs (most important)

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61. General rules for the movement of goods of individuals through customs

The general rules for the movement of goods of individuals through customs are established by the Customs Code of the Russian Federation (hereinafter referred to as the LC RF) and the Regulations on the procedure for customs clearance of goods moved across the customs border of the Russian Federation by individuals for personal use, approved by Decree of the Government of the Russian Federation dated November 27, 2003 No. 715.

The declaration of goods transported by individuals in hand luggage and accompanied baggage is carried out by them when crossing the State Border of the Russian Federation.

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

Customs clearance of goods transported across the customs border of the Russian Federation by individuals in accompanied baggage is carried out by customs authorities in specially designated places.

Places for 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 separated and separate premises used for the carriage of passengers (compartment, cabin, wagon, passenger compartment of the vehicle).

The following goods are subject to declaration in writing:

▪ moved by individuals in unaccompanied baggage;

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

▪ the import of which is limited or the value and (or) quantity of which exceeds the restrictions established for the movement across the customs border of goods transported across the customs border of the Russian Federation with full exemption from customs duties and taxes;

▪ the export of which is limited;

▪ mandatory written declaration upon export of goods transported across the customs border of the Russian Federation is provided for by law;

▪ vehicles.

In other cases, goods are declared orally.

Customs clearance of goods begins:

▪ in writing - from the moment of submission of the customs declaration signed by the declarant;

▪ orally - from the moment an individual declares that there are no goods in the accompanied baggage he is moving that are subject to mandatory declaration in writing.

Declaring goods orally is carried out by performing actions indicating that the carry-on baggage and accompanied baggage of an individual does not contain goods subject to declaration in writing (declaration in conclusive form). For this purpose, at checkpoints, places for the passage of individuals are arranged, specially marked in such a way that a person can choose the form of declaring goods. The passage of an individual through a specially designated place for the passage of persons who do not have goods in hand luggage or accompanied baggage that are subject to declaration in writing is considered as a statement to the customs authority that the specified person does not have goods that are subject to declaration in writing.

When declaring, the declarant submits simultaneously with the customs declaration to confirm the information declared in it:

▪ identity document (including that of a minor);

▪ a document confirming the adoption, guardianship, trusteeship of a minor;

▪ documents confirming the fact of purchase and the value of the declared goods;

▪ transport (shipment) documents;

▪ documents confirming the right to benefits in the payment of customs duties and taxes, including confirming the temporary import (export) of goods by an individual;

▪ documents confirming compliance with restrictions.

Author: Bobkova O.V.

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