The procedure for moving across the customs border. III General procedure for moving goods across the customs border of the Customs Union

Participants in foreign trade activities move goods to make a profit through their sale or use. There is a procedure approved by customs legislation for performing customs operations and importing goods into the customs territory of the Russian Federation. There are only 5 stages that goods go through when imported into the territory: 1) Submission of documents and information upon arrival of goods into the customs territory; 2) customs procedure for customs transit; 3) placement of goods in a temporary storage warehouse; 4) declaration of goods; 5) release in accordance with the declared customs procedure.

Submission of documents and information upon arrival of goods into the customs territory.

First of all, when crossing the customs border, the border customs authority notifies about the imported goods by submitting documents and information. Their form and quantity depend on the type of transport on which these goods are imported. The simplest ones are presented by the driver of the vehicle: documents for the vehicle; transport shipping documents; invoices (CMR); commercial documents available to the carrier. On July 17, 2012, mandatory preliminary notification of goods imported into the territory of the Customs Union by road came into force (CCC decision No. 899 of December 9, 2011).

To submit preliminary information about goods that will be imported by road, a special portal has been created on the FCS website. Information is submitted to all automobile checkpoints no later than 2 hours before the planned import of goods. If the goods are intended for the Russian Federation, but pass through the border of Belarus or Kazakhstan, the necessary information must be submitted to the websites of these states. The largest and most complex package of documents is presented to the customs authority by the captain of a water vessel - the only type of transport on which a special group of customs officers is disembarked to carry out the necessary customs operations. The captain submits: a general declaration, a cargo declaration, a declaration of ship orders (information about how much ECM and food products are on board), a declaration of personal belongings of the ship’s crew, a ship’s role (a document about what each crew member does on the ship ), passenger lists, transport documents, invoices.

The aircraft commander submits a general declaration - a document used in international transportation practice, containing information about the ownership of the aircraft, route, tail number etc. Documents on goods transported on board the aircraft, documents on on-board supplies, air waybills, passenger manifest.

Railway transport– railway invoices, transfer sheet, dining car provides information about supplies. All of the listed documents must contain comprehensive information necessary for further customs operations, primarily for the reliable declaration of these same goods and for the payment of customs duties. The main goal of this stage is to place imported goods under customs control, under which they will remain until:

· placement under customs procedures for release for domestic consumption, i.e. payment of customs duties;

· placement under customs procedures for destruction or refusal in favor of the state;

· conversion into state property in another legal way;

· actual export of goods from the customs territory of the customs union.

Customs procedure for customs transit.

Customs procedure for customs transit- this is a procedure according to which goods are transported under customs control through the customs territory of the customs union, including through the territory of a state that is not a member of the customs union to the customs authority of destination without paying customs duties, taxes, with the use of prohibitions and restrictions, with the exception of measures non-tariff and technical regulation.

Prohibitions: you cannot import goods that are prohibited in circulation (weapons, drugs). If further clearance of goods is carried out at the customs office of the checkpoint, then customs transit does not apply. Transit does not apply when moving goods on aircraft that, when making an international flight, make only technical landings (for refueling) on the territory of the Russian Federation without partial unloading or unloading of goods. The main purpose of customs transit is to ensure the safety of foreign goods, the customs clearance of which has not yet been completed, i.e., customs duties have not been paid, when transported through the territory of the customs union.

To place goods under this procedure, a transit declaration must be submitted. The transit declaration is submitted to the customs office of departure by the following persons:

· a participant in foreign trade activities who entered into a transaction for the import of goods;

· a person who has the right to own, use or dispose of goods (in the absence of a foreign economic transaction - receiving an inheritance, entry for permanent residence (household items);

· foreign individuals transporting goods for personal use (tourists);

· diplomatic and consular institutions of foreign states, when processing the transit of goods necessary for these institutions;

· foreign organizations with representative offices in the Russian Federation or the customs union;

· carrier or forwarder.

When accepting a transit declaration, a customs official establishes the following points:

goods into the customs territory

In relation to documents for goods subject to restrictions associated with the movement of goods across the customs border;

Border control and other types of state control were carried out in relation to imported goods.

Identification of goods must be ensured, i.e. the customs authority of destination should not have a question as to whether the goods were imported from abroad or not. In the vast majority of cases, the transit of goods is carried out by a customs carrier (a person enters into a transportation agreement).

Obligations of the carrier: 1) deliver goods and documents for them within the time limits established by the customs authority of departure to the place of delivery of goods, following a specific route (if established); 2) ensure the safety of goods, seals and other means of identifying goods, if they were used; 3) prevent the unloading, reloading of goods, replacement of vehicles for international transportation without the permission of the customs authority; 4) delivery time depends on the vehicle (aircraft; car - estimated 500 km/day; railway - at least 2000 km/month; water vessel - the period is indicated); 5) the place of delivery of goods is a permanent customs control zone (temporary storage warehouse or customs warehouse).

When transporting goods by road, various non-standard situations (road accidents and other cases) are possible. In the event of an accident or other circumstances preventing the transportation of goods, the carrier is obliged to take all measures to ensure the safety of the goods and immediately notify the nearest customs authority about these circumstances and the location of the goods. If the vehicle is damaged, the carrier is obliged to ensure the transportation of goods to the nearest customs office or to the customs control zone. The customs transit procedure is completed after delivery to the place established by the customs authority of departure. In fact, the procedure ends with the transfer of documents and declarations to the customs authority. If necessary, the carrier must...

He is responsible for: 1) violation of delivery deadlines; 2) destruction of means of identification; 3) violation of delivery routes; 4) non-delivery of goods or documents about them to the destination. In this case, protocols are drawn up at the destination. If, due to the fault of the carrier, the goods were destroyed or not delivered, then it is the carrier who will pay customs duties for these imported goods.

If there is a strong desire, the owner of the goods may not contact the customs carrier, if the interested party has his own vehicles necessary for customs transit, he can carry out the transportation independently, subject to customs escort. Customs escort is issued upon application of the customs official, within 24 hours from the date of filing the application, and the interested person must pay travel expenses and provide the official with a return ticket.

The customs authority has the right to refuse the carrier to independently deliver the goods if there have been cases of violation of customs legislation by this person; the customs authority may itself appoint customs escort.

Customs procedure for temporary storage.

Temporary storage of goods– this is the storage of foreign goods under customs control at a temporary storage warehouse or in other places of temporary storage until they are released by the customs authority of the declared customs procedure or until other actions provided for by law are performed without paying customs duties.

Persons with authority in relation to the goods or their representatives do not have the right to use the goods or remove them from the territory of the customs control zone. The main purpose of temporary storage is to keep goods intact and prevent them from being used until customs clearance is completed and customs duties are paid, in addition. It is at the temporary storage warehouse that customs inspection and other forms of customs control are carried out in relation to goods. When goods are placed in a temporary storage warehouse, customs authorities are involved. The temporary storage period is 2 months as a general rule.

Upon expiration of the temporary storage period, goods not placed under the customs procedure are detained by customs authorities for the purpose of their sale or destruction. Income from sales goes to the state budget, food products are destroyed, etc. While the goods are lying on the temporary storage warehouse, it is possible to carry out actions aimed at their safety, and you can also inspect, measure, and move them within the temporary storage warehouse. With the permission of the customs authority, samples or samples of goods can be removed from the temporary storage warehouse in those quantities that are necessary for customs control. From the moment the goods are placed in the temporary storage warehouse, the owner of the goods becomes obligated to pay customs duties, which ceases only after the goods are released from the temporary storage warehouse.

In some cases, temporary storage is allowed in other places, in accordance with Art. 198 of the Law “On Customs Regulation in the Russian Federation”, temporary storage is allowed in the warehouse of the customs authority, in the warehouse of the recipient, in the warehouses of an authorized economic operator, in special places of international postal exchange, in places of storage of not received or unclaimed luggage (for railway luggage) , at the place of loading or transhipment of goods, within the seaport and on railway tracks in containers and sites (agreed with the customs authorities for these purposes).

Declaration of goods.

Essentially, a declaration is a statement. During the declaration, the declarant provides the customs authority with the information necessary for the implementation of customs-tariff and non-tariff methods of regulating foreign economic activity. In trade turnover, a declaration for goods is used; for transit, a transit declaration, a passenger customs declaration (for individuals who import goods for personal purposes), and a declaration for a vehicle are used. Declarants can be both individuals and legal entities. If this person is a citizen of Russia, this is either a participant in foreign trade activities (legal entity), or an individual who enters from abroad or a transport organization that declares the vehicle.

Foreign citizens are declarants in the following cases: tourists, consular and diplomatic institutions and all persons working there, organizations that have a representative office on the territory of the Russian Federation (import goods for the needs of representative offices), a person who has the right to dispose of goods within the framework of a transaction in which the state is one of the parties – member of the customs union. Decision of the Customs Union No. 257 of May 20, 2010 “On instructions for filling out customs declarations and forms of customs declarations.” TD 1 – main sheet of the declaration and TD 2 – additional sheets. Using one declaration, you can declare a batch of goods consisting of 999 items. First of all, the declaration contains the information necessary for the implementation of tariff and non-tariff methods of regulating foreign trade activities. To apply the tariff method, a customs procedure is provided; product code according to the Commodity Nomenclature of Foreign Economic Activity; country of origin of the goods; characteristics of the consignment (weight, volume, quantity of goods in additional units of measurement).

With the non-tariff method of regulation, information about quotas and licenses is entered into the declaration. Information in the declaration can be entered digitally, in letters, or directly in words. About 50 fields in TD 1. Field No. 1 – declaration type: information is entered in coded form and the customs procedure is entered here.

In accordance with the practice from 1993 to 2010, this customs procedure was called the customs regime. A person, depending on the purpose of moving goods across the customs border, can declare in relation to these goods any customs procedure that corresponds to the procedure for handling goods. That is, by placing a product under a specific procedure in order to maintain its economic interest, the interested party (foreign trade participant or manager) determines for himself 2 main points: 1) a specific set of rights and obligations that can be used and which must be observed in the further disposal of this goods; 2) the procedure (conditions) for payment of customs duties.

In turn, the customs authority, releasing the goods in accordance with the stated procedure, monitors that the goods are used only within the framework of this procedure and that customs duties are paid on time and in full.

Release for domestic consumption (IM-40)– a customs procedure when placing foreign goods under which they are located and used in the customs territory of the customs union without restrictions on their use and disposal. Conditions for the release of goods in accordance with this procedure: payment of all due customs duties (import), compliance with prohibitions and restrictions, provision of documents confirming compliance with restrictions in connection with the use of protective, anti-dumping and certification measures.

Export (Ex-10)- this is a procedure in which goods of the customs union are exported outside the territory of the Customs Union and are intended for permanent residence outside the territory of the Union. Conditions: payment of export customs duties, compliance with prohibitions and restrictions, provision of a certificate of the country of origin of the goods. They lose their status as goods of the customs union.

Customs transit.

Customs warehouse (IM)– a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without paying customs duties (duties, taxes and non-tariff regulation measures). Conditions: any goods can be placed, with the exception of those with a short shelf life (shelf life less than six months), there is a list of goods that cannot be placed in the warehouse. As a general rule, the shelf life is no more than 3 years. If the storage period for goods in a warehouse expires, the goods will be detained by customs authorities, the operations are the same as at a temporary storage warehouse, with the permission of the customs authority, you can take customs samples, as well as prepare goods for sale and sorting, pack them, etc. While the goods stored in a warehouse, transactions can be carried out in relation to them. If, while the goods are stored in the warehouse, the period of operation of the customs warehouse has expired within 60 days, these goods must be placed under a different customs procedure, otherwise these goods will be detained by the customs authorities. If goods deteriorate or become unusable during storage in a warehouse, they must be placed under a different procedure, i.e., the effect of this procedure ends with the goods being placed under a different procedure, these goods can be placed in parts under different ones or entirely under one.

Processing in customs territory- this is a customs procedure in which foreign goods are used to carry out processing operations in the customs territory of the Customs Union within a specified period of time with full or conditional exemption from customs duties and without the use of non-tariff regulation measures with the subsequent export of processed products outside the customs territory of the Customs Union.

Conditional release– foreign goods under this procedure retain their foreign status and if they are not processed on time or if there are violations of this procedure, then customs duties will be paid for them as they were thrown into free circulation. Processed products also receive the status of foreign goods. The period cannot exceed 3 years, the operations for processing goods are as follows: processing and processing of goods in which foreign goods change their characteristics (the product code changes - cattle hides - leather); production of goods, including installation, assembly; repair of goods, including restoration and banners of component parts; the use as raw materials of goods that contribute to or facilitate the production of processed products, as well as if these goods are completely or partially consumed during the processing process (catalysts, additives).

Processing outside the customs territory– goods of the customs union are exported from its customs territory in order to carry out processing operations outside the customs territory within the established time limits in order to carry out processing operations outside the customs territory with full or conditional exemption from export customs duties and the application of non-tariff regulation measures with the subsequent import of processed products into territory of the customs union. Processing operations in this case correspond to the operations that were listed above with the exception of the last one. The processing period cannot exceed 2 years.

Processing for domestic consumption– a procedure in which foreign goods are used to carry out processing operations on the territory of the Customs Union without paying import customs duties with the use of prohibitions and restrictions (all), subject to the subsequent placement of processed products under the customs procedure of release for domestic consumption with the payment of import customs duties at the applicable rates to processed products. Refining Operations: No repairs or catalysts allowed. The period does not exceed 1 year. Special conditions: 1) the amount of import customs duties payable in relation to processed products is less than those that would have been payable on the day foreign goods were placed under the customs procedure of processing for domestic consumption, if they had been placed under the customs procedure of release for domestic consumption. 2) processed products cannot be recovered in an economically viable way.

Universal requirements for all processing procedures - when declaring goods, it is necessary to submit documents on the processing conditions to the customs authority. This document records the person who received this document, the person who will process the goods, the name, description and classification of the goods being moved and processed products, information about the technological cycle; a method for identifying goods transported in processed products. Even waste and residues must be indicated, what HS code they will have, and under what procedure they will be placed.

Temporary importation– this is a procedure in which foreign goods are used for a specified period in the customs territory of the Customs Union with conditional exemption, full or partial from customs duties and without the use of non-tariff regulation measures, with subsequent placement under the customs procedure of re-export. The basis for placing goods under this procedure is most often a lease agreement. It is not allowed to place under this procedure: food products, drinks, cigarettes, raw materials, semi-finished products, consumables and samples, waste, as well as goods prohibited for import. Temporarily imported goods must remain unchanged except for normal wear and tear or natural loss. Temporarily imported goods can only be used by the declarant, but can only be transferred for current repairs. The maximum period cannot exceed 2 years, determined based on the terms of the contract. The list of goods in respect of which full exemption from customs duties can be applied is determined by the MD of the member states of the Customs Union or by a decision of the Customs Union or the Eurasian Economic Commission. If a partial exemption from customs duties is applied to goods, this means that the declarant must pay monthly 3% of the amount that would have been payable if the goods were placed under the customs procedure of release for domestic consumption. Upon completion of the customs procedure for customs import, the amounts of customs duties paid upon return are not subject to refund…….. (moon parka).

Re-import– a customs procedure in which goods previously exported from the customs territory are imported back into the customs territory without paying import customs duties and non-tariff regulation measures (do not confuse import and export). This procedure includes goods that were previously placed under export and temporary export procedures, as well as processed products generated during the processing procedure in the customs territory. This procedure is applied only if the exported goods remain in an unchanged condition with the exception of natural wear and tear. As a general rule, the declarant can be a person who exported these goods earlier; in relation to goods placed under the customs procedure of re-import, a refund of the paid amounts of export customs duties (duties) is made if the specified goods are placed under the customs procedure no later than 6 months from the day following the day placement of these goods placed under the export procedure.

Re-export- this is a customs procedure in which goods previously imported into the customs territory, or products of processing of goods placed under the customs procedure of processing in the customs territory, are exported from this territory without payment or with a refund of paid amounts of import customs duties and without the application of taxes and non-tariff measures regulation. Cases of placement for re-export: 1) release for domestic consumption; 2) foreign goods that are already on the territory of the Customs Union in case of violation of non-tariff regulation measures; 3) processed products previously placed under the processing procedure in the customs territory.

The main thing in this case is that it is necessary to distinguish the procedure for processing goods from other procedures.

Free trade is a procedure in which goods are sold at retail in duty-free shops to individuals leaving the customs territory of the Customs Union without paying customs duties and non-tariff regulation measures (applies to diplomats, consuls and members of their families). Any goods except those prohibited for circulation in the territory of the Customs Union for export and import can be placed under this procedure. The declarant of goods that are placed under this procedure can only be the owner of a duty-free store, who will then sell these goods through his store. The owner of such a store does not have the right to place under this procedure goods that are planned to be used to ensure the functioning of the duty-free store (racks, refrigerators, air conditioners - declared as for domestic consumption). In the event of a store closing, all goods in the store and its warehouses must be placed under a different customs procedure within a month from the date of closure.

Destruction procedure– a procedure in which foreign goods are destroyed under customs control without paying import customs duties and without applying non-tariff regulation measures. This is bringing goods to a state in which they lose their consumer properties and cannot be returned to their original state in an economically viable way. Goods are most often destroyed: 1) goods damaged on the road for various reasons (road accidents); 2) goods that do not pass customs control standards (phytosanitary, sanitary); 3) any goods at the request of the declarant (Georgian wine, medicines, production machines), if there is an opinion from the competent authorities on what can be applied to these goods.

The following cannot be destroyed: cultural, archaeological and historical values; animals and plants listed in the Red Book or protected by international treaties, as well as their parts and derivatives (what comes from them), except in cases where their destruction is required in order to prevent epidemics or epizootics. Items of pledge cannot be destroyed until the end of the pledge relationship and goods that have been seized or seized or are not material evidence cannot be placed. You must not destroy goods if this may cause harm. environment or create a danger to people or animals; in case this may entail costs for government agencies (destruction is carried out only at the expense of the declarant); goods cannot be destroyed through natural consumption. Waste that remains as a result of destruction with the possibility of further use is subject to placement under a different customs procedure,

Refusal in favor of the state is a procedure in which goods are transferred free of charge into the ownership of a member state of the customs union without paying customs duties and non-tariff regulation measures. Restrictions: you cannot place goods prohibited for import into the territory of the participating countries; You cannot refuse goods if such refusal may entail any expenses for government bodies of the Russian Federation that cannot be allocated through the sale of these goods.

Free customs zone (free warehouse)– this is a procedure in which goods are used and stored in the territory of a free zone (warehouse), and can be stored and used only within the territory without paying customs duties and non-tariff regulation measures. The operating procedure of these laws is regulated by states (since 1993).

Field No. 33 – product code. All goods are subject to customs duties. Each product is valued differently (HS). The product code is entered here - a 10-digit number by application, which first of all determines the procedure for applying tariff regulation measures. Each code has its own customs duty rate. To correctly determine the product code, use the HS. This is a source of information that helps to get the clearest idea about a specific product (for its further imposition of customs duties). The main volume of the Commodity Nomenclature of Foreign Economic Activity is occupied by tables consisting of 3 columns: product code; product description; additional units of measurement. In addition, it contains an explanation of the procedure for its application (interpretation rules), a list of possible additional units of measurement (about 20 different ones), and explanations of the possibility of classifying goods into one group or another.

Basic rules of interpretation: 1) the basis for determining the code is the substance from which the product is made; 2) goods that are incomplete or unassembled are declared as assembled; 3) when coding a product, the code that has the largest number of characters after 4 is used; The first 2 digits of the code are group; 4 – subgroup; 6 – position; 8 – subposition; 10 – subheading. The more labor invested, the higher the customs duties. Cases and covers are declared along with the goods.

The relationship between the Commodity Nomenclature of Foreign Economic Activity and the customs tariff.

The first three columns are the contents of the Commodity Nomenclature of Foreign Economic Activity. All four columns indicate the content of the customs tariff.

General procedure for moving goods across the customs border (trade turnover).

Parameter name	Meaning
Article topic:	General procedure for moving goods across the customs border (trade turnover).
Rubric (thematic category)	Sport

Submission of documents and information upon arrival of goods into the customs territory.

To submit preliminary information about goods that will be imported by road, a special portal has been created on the FCS website. Information is submitted to all automobile checkpoints no later than 2 hours before the planned import of goods. If the goods are intended for the Russian Federation, but pass through the border of Belarus or Kazakhstan, it is extremely important to submit the necessary information to the websites of these states. The largest and most complex package of documents is presented to the customs authority by the captain of a water vessel - the only type of transport on which a special group of customs officers is disembarked to carry out the necessary customs operations. The captain submits: a general declaration, a cargo declaration, a declaration of ship orders (information about how much ECM and food products are on board), a declaration of personal belongings of the ship’s crew, a ship’s role (a document about what each crew member does on the ship ), passenger lists, transport documents, invoices.

The aircraft commander submits a general declaration - a document used in international transportation practice, containing information about the ownership of the aircraft, route, tail number, etc. Documents on goods transported on board the aircraft, documents on on-board supplies, air waybills, passenger manifest.

Railway transport - railway invoices, transfer sheet, dining car provides information about supplies. All of the listed documents must contain comprehensive information necessary for further customs operations, primarily for the reliable declaration of these same goods and for the payment of customs duties. The main goal of this stage is to place imported goods under customs control, under which they will remain until:

· placement under customs procedures for release for domestic consumption, i.e. payment of customs duties;

· placement under customs procedures for destruction or refusal in favor of the state;

· conversion into state property in another legal way;

· actual export of goods from the customs territory of the customs union.

Customs procedure for customs transit.

Customs procedure for customs transit- ϶ᴛᴏ procedure according to which goods are transported under customs control through the customs territory of the customs union, incl. through the territory of a state that is not a member of the customs union to the customs authority of destination without paying customs duties and taxes, using prohibitions and restrictions, with the exception of non-tariff and technical regulation measures.

To place goods under this procedure, a transit declaration must be submitted. The transit declaration is submitted to the customs office of departure by the following persons:

· a participant in foreign trade activities who entered into a transaction for the import of goods;

· a person who has the right to own, use or dispose of goods (in the absence of a foreign economic transaction - receiving an inheritance, entering for permanent residence (household items);

· foreign individuals transporting goods for personal use (tourists);

· diplomatic and consular institutions of foreign states, when processing the transit of goods necessary for these institutions;

· foreign organizations with representative offices in the Russian Federation or the customs union;

· carrier or forwarder.

When accepting a transit declaration, a customs official establishes the following points:

goods into the customs territory

In relation to documents for goods subject to restrictions associated with the movement of goods across the customs border;

Border control and other types of state control were carried out in relation to imported goods.

Obligations of the carrier: 1) deliver goods and documents for them within the time limits established by the customs authority of departure to the place of delivery of goods, following a certain route (if established); 2) ensure the safety of goods, seals and other means of identifying goods, if they were used; 3) prevent the unloading, reloading of goods, replacement of vehicles for international transportation without the permission of the customs authority; 4) delivery time depends on the vehicle (aircraft; car - estimated 500 km/day; railway - at least 2000 km/month; water vessel - the period is indicated); 5) place of delivery of goods - permanent customs control zone (temporary storage warehouse or customs warehouse).

When transporting goods by road, various non-standard situations (road accidents and other cases) are possible. In the event of an accident or other circumstances that impede the transportation of goods, the carrier is obliged to take all measures to ensure the safety of the goods and immediately notify the nearest customs authority about these circumstances and the location of the goods. If the vehicle is damaged, the carrier is obliged to ensure the transportation of goods to the nearest customs office or to the customs control zone. The customs transit procedure is completed after delivery to the place established by the customs authority of departure. In fact, the procedure ends with the transfer of documents and declarations to the customs authority. In cases of extreme urgency, the carrier must...

If there is a strong desire, the owner of the goods may not contact the customs carrier; if the interested party has his own vehicles necessary for customs transit, he can carry out the transportation independently, subject to customs escort. Customs escort is issued upon application of the customs official, within 24 hours from the date of filing the application, and the interested person must pay travel expenses and provide the official with a return ticket.

The customs authority has the right to refuse the carrier to independently deliver the goods; if there have been cases of violation of customs legislation by this person, the customs authority may itself appoint customs escort.

Customs procedure for temporary storage.

Temporary storage of goods- ϶ᴛᴏ storage of foreign goods under customs control at a temporary storage warehouse or in other places of temporary storage until their release by the customs authority of the declared customs procedure or until other actions provided for by law are performed without paying customs duties.

Persons with authority in relation to the goods or their representatives do not have the right to use the goods or remove them from the territory of the customs control zone. The main purpose of temporary storage is essentially to keep the goods intact and prevent them from being used until customs clearance is completed and customs duties are paid, in addition. It is at the temporary storage warehouse that customs inspection and other forms of customs control are carried out in relation to goods. When goods are placed in a temporary storage warehouse, customs authorities are involved. The temporary storage period is 2 months as a general rule.

In some cases, temporary storage is allowed in other places, based on Article 198 of the Law “On Customs Regulation in the Russian Federation,” temporary storage is allowed in the warehouse of the customs authority, in the warehouse of the recipient, in the warehouses of an authorized economic operator, in special places of international postal exchange, in storage places, not received or unclaimed baggage (for railway baggage), at the place of loading or transhipment of goods, within the seaport and on railway tracks in containers and platforms (agreed with the customs authorities for these purposes).

Declaration of goods.

In essence, a declaration is a statement. During the declaration, the declarant provides the customs authority with the information necessary for the implementation of customs-tariff and non-tariff methods of regulating foreign economic activity. In trade turnover, a declaration for goods is used; for transit, a transit declaration, a passenger customs declaration (for individuals who import goods for personal purposes), and a declaration for a vehicle are used. Declarants can be both individuals and legal entities. If this person is a citizen of Russia - either a foreign trade participant (legal entity) or an individual entering from abroad or a transport organization that declares the vehicle.

Foreign citizens are declarants in the following cases: tourists, consular and diplomatic institutions and all persons working there, organizations that have a representative office on the territory of the Russian Federation (import goods for the needs of representative offices), a person who has the right to dispose of goods within the framework of a transaction of one of the parties to which acts as a member state of the customs union. Decision of the Customs Union of Customs Union dated May 20, 2010 No. 257 “On instructions for filling out customs declarations and customs declaration forms.” TD 1 – main sheet of the declaration and TD 2 – additional sheets. Using one declaration, you can declare a batch of goods consisting of 999 items. First of all, the declaration contains the information necessary for the implementation of tariff and non-tariff methods of regulating foreign trade activities. To apply the tariff method, a customs procedure is provided; product code according to the Commodity Nomenclature of Foreign Economic Activity; country of origin of the goods; characteristics of the goods lot (weight, volume, number of goods in additional units of measurement).

In accordance with the practice from 1993 to 2010, the customs procedure was called the customs regime. A person, based on the purposes of moving goods across the customs border, can declare in relation to these goods any customs procedure that corresponds to the procedure for handling goods. That is, by placing a product under a specific procedure in order to maintain its economic interest, the interested party (foreign trade participant or manager) determines for himself 2 basic points: 1) a specific set of rights and obligations that can be used and which must be observed in the further disposal of this goods; 2) the procedure (conditions) for payment of customs duties.

Export (Ex-10)- ϶ᴛᴏ a procedure in which goods of the customs union are exported outside the territory of the Customs Union and are intended for permanent residence outside the territory of the Union. Conditions: payment of export customs duties, compliance with prohibitions and restrictions, provision of a certificate of the country of origin of the goods. Οʜᴎ lose their status as goods of the customs union.

Customs transit.

Customs warehouse (IM)– a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without paying customs duties (duties, taxes and non-tariff regulation measures). Conditions: any goods can be placed, with the exception of those with a short shelf life (shelf life less than six months), there is a list of goods that cannot be placed in the warehouse. As a general rule, the shelf life is no more than 3 years. If the storage period for goods in a warehouse expires, the goods will be detained by customs authorities, the operations are the same as at a temporary storage warehouse, with the permission of the customs authority, you can take customs samples, as well as prepare goods for sale and sorting, pack them, etc. While the goods are stored in the warehouse, transactions can be carried out in relation to them. If, while the goods are stored in the warehouse, the period of operation of the customs warehouse has expired within 60 days, these goods must be placed under a different customs procedure, otherwise these goods will be detained by the customs authorities. If goods deteriorate or become unusable during storage in a warehouse, it is extremely important to place them under a different procedure, i.e., the effect of this procedure ends with the placement of the goods under a different procedure; these goods can be placed in parts under different ones or entirely under one.

Processing in customs territory- ϶ᴛᴏ customs procedure in which foreign goods are used to carry out processing operations in the customs territory of the Customs Union within the established time limits with full or conditional exemption from customs duties and without the use of non-tariff regulation measures with the subsequent export of processed products outside the customs territory of the Customs Union .

Processing for domestic consumption– a procedure in which foreign goods are used to carry out processing operations on the territory of the Customs Union without paying import customs duties with the use of prohibitions and restrictions (all), subject to the subsequent placement of processed products under the customs procedure of release for domestic consumption with the payment of import customs duties according to rates applied to processed products. Refining operations: There should be no repairs or catalysts. The period does not exceed 1 year. Special conditions: 1) the amount of import customs duties payable in relation to processed products is less than those that would be payable on the day of placing foreign goods under the customs procedure of processing for domestic consumption, if they were placed under the customs procedure of release for domestic consumption. 2) processed products cannot be recovered in an economically viable way.

Universal requirements for all processing procedures - when declaring goods, it is extremely important to submit documents on the processing conditions to the customs authority. This document records whether the person who received this document, the person who will process the goods, the name, description and classification of the goods being moved and processed products, information about the technological cycle; a method for identifying goods transported in processed products. Even waste and residues must be indicated, what HS code they will have, and under what procedure they will be placed.

Temporary importation- ϶ᴛᴏ a procedure in which foreign goods are used for a specified period in the customs territory of the customs union with conditional exemption, full or partial, from customs duties and without the use of non-tariff regulation measures, followed by placement under the customs procedure of re-export. The basis for placing goods under this procedure is most often a lease agreement. It is not allowed to place under this procedure: food products, drinks, cigarettes, raw materials, semi-finished products, consumables and samples, waste, as well as goods prohibited for import. Temporarily imported goods must remain unchanged except for normal wear and tear or natural loss. Temporarily imported goods can only be used by the declarant, but can only be transferred for current repairs. The maximum period cannot exceed 2 years, determined based on the terms of the contract. The list of goods in respect of which full exemption from customs duties can be applied is determined by the MD of the member states of the Customs Union or by a decision of the Customs Union or the Eurasian Economic Commission. If a partial exemption from customs duties is applied to goods, this means that the declarant must pay monthly 3% of the amount that would have been payable when placing the goods under the customs procedure of release for domestic consumption. Upon completion of the customs procedure for customs import, the amounts of customs duties paid upon return are not subject to refund…….. (moon parka).

Re-import– a customs procedure in which goods previously exported from the customs territory are imported back into the customs territory without paying import customs duties and non-tariff regulation measures (do not confuse import and export). This procedure includes goods that were previously placed under export and temporary export procedures, as well as processed products generated during the processing procedure in the customs territory. This procedure is applied only if the exported goods remain in an unchanged condition with the exception of natural wear and tear. As a general rule, the declarant can be a person who exported these goods earlier; in relation to goods placed under the customs procedure of re-import, a refund of the paid amounts of export customs duties (duties) is made, if the specified goods are placed under the customs procedure no later than 6 months from the day following after the day of placement of these goods placed under the export procedure.

Re-export- ϶ᴛᴏ customs procedure in which goods previously imported into the customs territory, or products of processing of goods placed under the customs procedure of processing in the customs territory, are exported from this territory without payment or with a refund of paid amounts of import customs duties and without the application of taxes and measures non-tariff regulation. Cases of placement for re-export: 1) release for domestic consumption; 2) foreign goods that are already on the territory of the Customs Union in case of violation of non-tariff regulation measures; 3) processed products previously placed under the processing procedure in the customs territory.

The main thing in this case is that it is necessary to distinguish the procedure for processing goods from other procedures.

Free trade- ϶ᴛᴏ a procedure in which goods are sold at retail in duty-free shops to individuals leaving the customs territory of the Customs Union without paying customs duties and non-tariff regulation measures (applies to diplomats, consuls and members of their families). Any goods except those prohibited for circulation in the territory of the Customs Union for export and import can be placed under this procedure. The declarant of the goods that are placed under this procedure can only be the owner of the duty-free store, who will then sell these goods through his store. The owner of such a store does not have the right to place under this procedure goods that are planned to be used to ensure the functioning of the duty-free store (racks, refrigerators, air conditioners - are declared as for domestic consumption). In the event of a store closing, all goods located in the store and in its warehouses must be placed under a different customs procedure within a month from the date of closure.

The following cannot be destroyed: cultural, archaeological and historical values; animals and plants listed in the Red Book or protected by international treaties, as well as their parts and derivatives (what comes from them), except in cases where their destruction is required in order to prevent epidemics or epizootics. Items of pledge cannot be destroyed until the end of the pledge relationship and goods that have been seized or seized or are not material evidence cannot be placed. You cannot destroy goods if this may cause harm to the environment or create a danger to people or animals; in case this may entail expenses for government agencies (destruction is carried out only at the expense of the declarant); goods cannot be destroyed through natural consumption. Waste that remains as a result of destruction with the possibility of further use is subject to placement under a different customs procedure,

Refusal in favor of the state- ϶ᴛᴏ a procedure in which goods are transferred free of charge into the ownership of a member state of the customs union without paying customs duties and non-tariff regulation measures. Restrictions: you cannot place goods prohibited for import into the territory of the participating countries; You cannot refuse goods if such a refusal may entail any expenses for government bodies of the Russian Federation that cannot be allocated through the sale of these goods.

Free customs zone (free warehouse)- ϶ᴛᴏ such a procedure in which goods are used and stored in the territory of a free zone (warehouse), and can be stored and used only within the territory without paying customs duties and non-tariff regulation measures. The operating procedure of these laws is regulated by states (since 1993).

Field No. 33 – product code. All goods are subject to customs duties. Each product is valued differently (HS). The product code is entered here - a 10-digit number by application, which first of all determines the procedure for applying tariff regulation measures. Each code has its own customs duty rate. To correctly determine the product code, use the HS. This is a source of information that helps to get the clearest idea about a specific product (for its further imposition of customs duties). The main volume of the Commodity Nomenclature of Foreign Economic Activity is occupied by tables consisting of 3 columns: product code; product description; additional units of measurement. In addition, it contains an explanation of the procedure for its application (interpretation rules), a list of possible additional units of measurement (about 20 different ones), and an explanation of the possibility of classifying goods into any group.

Basic rules of interpretation: 1) in the base of the code definition is the substance from which the product is made; 2) goods that are incomplete or unassembled are declared as assembled; 3) when coding a product, the code that has the largest number of characters after 4 is used; The first 2 digits of the code are group; 4 – subgroup; 6 – position; 8 – subposition; 10 – subheading. The more labor invested, the higher the customs duties. Cases and covers are declared along with the goods.

The relationship between the Commodity Nomenclature of Foreign Economic Activity and the customs tariff.

The first three columns are the contents of the Commodity Nomenclature of Foreign Economic Activity. All four columns indicate the content of the customs tariff.

In the Commodity Nomenclature of Foreign Economic Activity there is detailed description how to code products. There are 5 more volumes explaining the use of the Commodity Nomenclature of Foreign Economic Activity. The Commodity Nomenclature of Foreign Economic Activity is not, in its essence, a normative act; the Commodity Nomenclature of Foreign Economic Activity was maintained by the Federal Customs Service (before the customs union), now changes are made only with the approval of the EEC. Customs tariff is a normative act, international. Correct determination of the product code is a key point in determining the economic feasibility of a foreign economic transaction.

Practice shows that the gap in customs duties should be significant, based on the correct determination of the product code. Taking this into account, the Customs Code of the Customs Union provides for a “preliminary decision” on the code of goods. In order to obtain such a decision, the interested person applies to the customs authority with an application, to which are attached documents containing information about the product and with the help of which the customs authority can make an objective decision on the code (photos, samples, samples, expert opinions, etc. .). If the data submitted along with the application is not enough for the customs authority, then it may, in response to the application, request additional information within 30 days from the date of acceptance of the application and this information must be provided within 60 days. National legislation may reduce the deadlines.

This decision is valid for 3 years from the date of adoption. Having such a decision in hand, the declarant can import goods using the same code. If the customs authority, after making a “preliminary decision,” discovered that the decision was made on the basis of forged documents, then this decision must be revoked. The preliminary decision may be amended in the following cases:

· if the customs authority or the applicant identified errors when making a decision;

· if the customs authority made a decision or clarification on the classification of certain types of goods (changes were made directly to the Commodity Nomenclature of Foreign Economic Activity);

· In addition, the WTO has the right to make decisions on the classification of goods;

· The EEC can also make decisions and clarifications on the Commodity Nomenclature of Foreign Economic Activity.

Country of origin of the product. Over the past 100 years, the concept of most favored nation treatment (MFN) has been used. This is a regime in accordance with which each of the contracting parties undertakes to provide to the other party, its natural or legal entities the same favorable conditions for economic, trade and other relations that it usually provides or will provide in the future to any third state. We are talking about the usual rules of foreign trade with a given country. These conditions differ from special discriminatory or preferential ones, i.e., taking into account the MFN, the rates of the single customs tariff are applied based on the country of origin of the goods. In the Russian Federation, the following rule applies: for goods imported from countries to which MFN applies, the rates provided for by another customs tariff are applied (i.e., 100% is taken according to a single customs tariff). If the country is not subject to MFN, then in this case the rates of the single customs tariff are applied, doubled (previously this was also the case for goods whose country of origin is unknown).

The Russian Federation has a system of preferences. The purpose of this system is to promote the economic development of developing or least developed countries. There are lists of developing countries (103) and least developed countries (49) for these countries the following rule applies:

· If goods are imported from developing countries that are subject to MFN, then 75% of the customs duty rates established by the ETF will be charged;

· If goods are imported from least developed countries, then customs duties are not applied to such goods at all.

The country of origin is the country in which the product was completely produced or sufficiently processed. Unconditionally considered a product produced in a given country:

· minerals that were mined in a given country or its territorial sea;

· plants and animals that were planted and raised in a given country;

· products obtained in a given country from animals and plants that were grown in a given country;

· products obtained as a result of hunting or fishing obtained in a given country;

· products from marine fishing received by a vessel of a given country (under the flag);

· products received on the floating base of a given country, received by a ship of a given country;

· products obtained from the seabed or subsoil outside the territorial sea of a given country, provided that this country has the exclusive right to develop these subsoil resources;

· any recyclable materials obtained as a result of production operations in the territory of a given country;

· high-tech products obtained in outer space, at space objects, if this country is the state of registration of this space object.

In order to accurately determine the country of origin of a product in the event that two or more countries are involved in its production, the concept of ĸᴏᴛᴏᴩᴏᴇ is usually called the criterion of sufficient processing. A product is considered produced in a given country if, during processing operations, its code has changed at the level of any of the first four digits. The following operations are never accepted as a criterion for sufficient processing: 1) to ensure the safety or transportation of these goods; 2) pre-sale preparation operations (packaging, sorting); 3) simple assembly operations; 4) mixing of goods or their components.

There is the concept of a “complete object,” for example, a drilling rig, a bottling line (everything comes as one product). Such a kit can be imported in parts from different places. Goods that are shipped in multiple shipments when it is simply not possible to ship them in one shipment must be treated as a single product for the purpose of determining the country of origin. The conditions for such delivery are the following:

ü preliminary notification to the customs authority about the breakdown of this product into several lots, indicating the codes according to the Commodity Nomenclature of Foreign Economic Activity of these goods, their value and country of origin;

ü all shipments must be supplied from one country and by only one supplier;

ü import of all consignments must be carried out only through one customs authority;

ü All goods must be imported within 6 months.

In order to confirm the country of origin of the goods, the interested party can provide a variety of documents to the customs authority, but the unambiguously confirming document is a certificate of the country of origin of the goods. It is issued by a body that in the Russian Federation is usually called the Chamber of Commerce and Industry. In order to be sure of the country of origin of the goods, you can also apply for a preliminary decision from the customs authority. The same rules as for a preliminary decision on the Commodity Nomenclature of Foreign Economic Activity.

Additional units of measurement. In the customs declaration for goods there is a special field (the most voluminous) dedicated to the description of the product. The declaration contains information: description of the product itself, description of the packaging, weight (gross, net), quantity in pieces (or other units of measurement), etc.

General procedure for moving goods across the customs border (trade turnover). - concept and types. Classification and features of the category "General procedure for moving goods across the customs border (trade turnover)." 2017, 2018.

MOVEMENT ACROSS THE CUSTOMS BORDER OF THE RF MOVEMENT ACROSS THE CUSTOMS BORDER OF THE RF - carrying out actions to import into the customs territory of the Russian Federation or export from this territory of goods or vehicles in any way, including sending in international mail, using pipeline transport and power lines. These actions include: when importing goods or vehicles into the customs territory of the Russian Federation or from free warehouses to the rest of the customs territory of the Russian Federation - actual crossing of the customs border of the Russian Federation; when exporting goods or vehicles from the customs territory of the Russian Federation and when importing goods or vehicles from the rest of the customs territory of the Russian Federation into the territory of free customs zones and free warehouses - filing a customs declaration or other action directly aimed at realizing the intention, respectively, to export or import goods or vehicles. The movement of goods and vehicles across the customs border of the Russian Federation is carried out in accordance with their customs regimes in the manner prescribed by the Labor Code of the Russian Federation.

Large legal dictionary. - M.: Infra-M. A. Ya. Sukharev, V. E. Krutskikh, A. Ya. Sukharev. 2003 .

See what “MOVEMENT ACROSS THE CUSTOMS BORDER OF THE RF” is in other dictionaries:

Moving across the customs border- (English transference cross custom frontier / border) actions related to the import into the customs territory of the Russian Federation and (or) export from this territory of property (currency valuables, vehicles, and other goods). According to the Labor Code of the Russian Federation* P. through this year. RF... ... Encyclopedia of Law

Carrying out actions related to import into the customs territory of the Russian Federation; or export from the customs territory of the Russian Federation of goods or vehicles by any means, including sending by international mail, using pipeline transport and... ... Financial Dictionary

movement across the customs border- Russian Federation, carrying out actions for the import into the customs territory of the Russian Federation or export from this territory of goods or vehicles in any way, including sending in international mail, using pipeline transport and lines... ... Large legal dictionary

MOVEMENT ACROSS THE CUSTOMS BORDER OF THE RF- a term of the Labor Code, meaning the commission of actions for the import into the customs territory of the Russian Federation or export from this territory of goods or vehicles by any means, including sending by international mail, using a pipeline... ... Encyclopedia of Russian and international taxation

Carrying out actions to import into the customs territory of the Russian Federation or export from this territory of goods or vehicles in any way, including sending by international mail. use of pipeline transport and lines... ... Encyclopedia of Lawyer

movement across the customs border of the Russian Federation Large legal dictionary

Moving across the customs border of the Russian Federation- carrying out actions for the import into the customs territory of the Russian Federation or export from this territory of goods or vehicles in any way, including sending in international mail, using pipeline transport and lines... ... Administrative law. Dictionary-reference book

Moving across the customs border of the Russian Federation- (in relation to customs legislation) carrying out actions for the import into the customs territory of the Russian Federation or export from this territory of goods or vehicles by any means, including shipment by international postal... ... Encyclopedic dictionary-reference book for enterprise managers

Moving across the customs border of the state- 6) movement across the customs border of the state, carrying out actions for the import into the customs territory of the state or export from this territory of goods or vehicles in any way, including shipment by international postal... ... Official terminology

Carrying out actions to import into the customs territory of the Russian Federation or export from this territory of goods or vehicles by any means, including sending by international mail, using a pipeline... ... Encyclopedic Dictionary of Economics and Law

Books

Customs Law, S. V. Khalipov. The textbook has been prepared in accordance with the customs legislation of the Customs Union and the legislation on customs in the Russian Federation. The content of the work includes theoretical…

V. PROCEDURE FOR REGISTRATION OF THE RESULTS OF INSPECTION OF PLACES OF COMPULSORY CONTENT

V1: Socio-political and economic development of the Soviet Union in the 50-80s.

A Procedure for working at the station during tacheometric survey. Computational and graphic processing of survey results.

A) the shoulder girdle passes through the chest; b) anal blisters are characteristic; c) the teeth have transformed into horny plates; d) flattened and wide ribs.

1. Movement of goods across the customs border: concept, actions for import/export of goods (legal, illegal: concept, types), methods of import/export, concept of illegal movement of goods across the customs border

Movement of goods through a TG - the import of goods into the TT CU or their export from this territory. Import of goods to TT CU- this is the commission of actions related to the crossing of the TS, as a result of which goods arrived at the TS TS in any way, including transfer to the MPO, the use of pipeline transport and power lines before their release by the TO. Export of goods from TT TS– these are goods intended for export from the TT TC by any means, including transfer to the MPO, the use of pipeline transport and power lines before the actual crossing of the TG

Import/export actions– acts of volitional behavior of persons, demonstrating the external expression of their will and consciousness:

· Legal– actions that are performed in pursuance and on the basis of legal norms (Legal acts, Legal actions

· Unlawful– actions that are committed contrary to and in violation of legal norms: Administrative offense, Criminal offenses, Customs legal offenses (delicts)

Types of import actions related to movement:

1. Actually, importation, as the actual crossing of the border

2. Registration of goods arrival at TT

3. Declaration of goods for customs transit from the points of arrival to the locations of the destination point

4. Registration of temporary storage of goods

6. Compliance with the requirements and conditions of customs procedures under which the goods are placed

Types of actions during export related to movement:

1. DT supply

2. Entrance (entry) of an individual to the ZTC

3. Entry of a vehicle into a vehicle border checkpoint

4. Delivery of goods to a transport organization

5. Delivery of the MPO to the postal service organization for sending outside the TT CU

6. Actions of persons directly aimed at the actual crossing of the TS TC with goods outside the designated places

Import/export methods:

1. Actually, importation is the actual crossing (in accompanied luggage, by the transport organization)

2. Forwarding to MPO

3. Pumping by pipeline transport

4. Transmission via power lines

Illegal movement of goods through the CU TG - movement of goods through the CU TG: In unspecified places, At unspecified operating hours of the TO in these places, With concealment from the TC, With false declaration, Using documents containing false information about the goods

2. Objects of movement across the customs border: types, their classification on various grounds (by direction of movement, by nationality, by subject list, etc.);

In the most general form, the objects of movement through a TG are: Goods - movable property moved through a TG, incl. Vehicles international transportation (see Article 4.40 of the Customs Code of the Customs Union) - these are vehicles imported or exported to/from the TT TC for the purpose of and/or the beginning of international transportation of: Passengers, Cargo, Baggage, With the following on them: Special equipment for loading, unloading, parts and equipment

Objects can be classified on various grounds:

1. Depending on the direction of movement of goods: Import, Export, Transit

2. Depending on the nationality determined by the Customs Code of the Customs Union: Vehicles, Foreign goods

3. Depending on the purpose of movement: Commercial, Non-commercial (for personal use)

4. Depending on the presence/absence of legal regulations for movement: Prohibited for import/export, Restricted for import/export, Free for import/export

5. According to the subject list: Property, Currency of states, private currency, Foreign currency, Domestic securities, External securities, Traveler's checks, Electrical energy, Thermal energy, Oil and petroleum products, gas and other products transported by pipeline transport, vehicles classified as international transportation vehicles , Vehicle as real estate

3. Subjects (persons) of movement of goods across the customs border: concept, their classification on various grounds (by nationality, by civil legal status, etc.); (No)

4. Declarant: concept, historical and legal characteristics, persons entitled to be a declarant, legal status of the declarant;

Declarant– The person who declares the goods or on whose behalf the goods are declared.

In accordance with Article 186 of the Customs Code of the Customs Union, declarants can be: Persons of the countries of the Customs Union:, Foreign persons, Certain categories of persons when declaring the customs procedure of Customs Union

In accordance with the usual practice of VTD, the declarant is a person of the state of the private sector, who has entered into a trade transaction and has certain powers in relation to the goods, however, in some cases, the conclusion of trade transactions occurs with the participation of intermediaries, whom the law does not recognize as declarants

In the absence of a RE transaction, declarants may be persons importing/exporting goods to carry out their own activities (for their own needs).

The Customs Code of the Customs Union grants the status of declarant in some cases to foreign persons:

· Individuals moving goods for personal use

· Foreign persons enjoying customs benefits in accordance with Chapter 45 of the Customs Code of the Customs Union

· Foreign organizations that have representative offices in the territory of the CTC states when applying for certain customs procedures: Temporary import, Re-export, etc.

When declaring the customs procedure for customs transit, declarants may be:

1. Persons specified in p. 186.1.2 of the Labor Code of the Customs Union (i.e. persons of the CTC states and foreign persons)

2. Carrier, incl. customs

3. Forwarder (but only from persons of the CTC countries)

Rights and obligations of the declarant (Article 187, 188 of the Labor Code of the Customs Union):

1. Inspect and measure goods subject to declaration

2. Be present during the customs inspection/inspection, taking samples and specimens by DL TO

3. Submit documents and information necessary for declaring goods in the form of electronic documents

4. Appeal decisions of action/inaction of the TO and DL TO

Responsibilities:

1. Perform customs declaration of goods

2. Provide TO the documents on the basis of which the DT is completed

3. Present the goods in cases established by the Customs Code of the Customs Union or at the request of the technical department

4. Pay customs duties or ensure their payment

5. Comply with the requirements and conditions of relevant customs procedures

5. Basic principles of moving goods across the customs border of the Customs Union (equal right of all persons to move goods, mandatory compliance with prohibitions and restrictions when moving goods, mandatory customs declaration and customs control of goods, mandatory compliance with the requirements and conditions for the use and disposal of goods before/after their release) ; concept, content of each principle.

Basic principles of movement of goods through the CU TG– fundamental, guiding ideas and principles expressing the essence and patterns of customs law and customs legislation that underlie the legal regulation of social relations related to customs activities and arising in the process or regarding the movement of goods through the Customs Union Customs Union

I. Equal right of all persons to move goods through the TG (Article 150.1 of the Labor Code of the Customs Union)

1. All persons have the right to move goods through the Customs Union on an equal basis. equal grounds of persons have their own subject, subjective and objective aspects

2. No one can be deprived of the right or limited in the right to move goods through the TS CU.

3. only the Customs Code of the Customs Union and international treaties of the states-ChTS and the Labor Code of the states-ChTS is the legal basis regulating customs relations related to the movement of goods

II. The obligation to comply with prohibitions and restrictions when moving goods through the CU TG (Article 152 of the CU TC)

1. The Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, as sovereign states, have the right to establish prohibitions and restrictions on the movement of goods through the TS CU.

2. The list of goods prohibited and restricted for movement is determined by the government of the Russian Federation, and in the Customs Union, by the governing body of the Customs Union.

Prohibitions: State security, Protection of morality, Protection of human life and health,

Restrictions: Fulfillment of international obligations, Protection of the domestic consumer market, Protection of the economic basis of state sovereignty

Consequences:

A. If import is prohibited - immediate export

b. In case of import restriction – detention

V. If there is a ban on export - non-release of goods from the territory of the vehicle

d. When restricting export - similar to banning export

III. Responsibility for customs declaration and customs clearance of goods transported through the CU TG

1. The universality of customs declaration and the Customs Code of all goods without exception.

2. Carrying out customs declarations and customs regulations in the manner and under the conditions provided for by law.

IV. Mandatory compliance with the requirements and conditions of use and disposal of goods before and after their release (Article 153 of the Labor Code of the Customs Union).

1. The possibility of using and disposing of goods before their release is determined by the technical specifications of the Customs Union, i.e.

2. Possibility of exercising legal ownership of the goods after their release in accordance with the requirements and conditions of the declared customs procedures

| 2 | | | | |

Features of the movement of goods and vehicles across the customs border by individuals Any goods can be moved across the customs border of the Russian Federation, with the exception of those prohibited for movement. The main condition for the movement (import/export) of goods is compliance with the requirements established in the Customs Code, and as well as other regulatory legal acts adopted and in force on the territory of the Russian Federation.

The import of goods into the customs territory of the Russian Federation and the export from the customs territory occurs subject to the payment of customs duties, taxes and fees, as well as compliance with economic policy measures and other requirements established by the current customs legislation of the Russian Federation. Customs clearance of goods, the movement of which is carried out by individuals for personal, family, household, and other needs not related to business activities, occurs in the manner prescribed by Chapter 23 of the Customs Code of the Russian Federation. Individuals have the right to import and export goods beyond the customs border of the Russian Federation on an equal basis. At the same time, all transported goods are subject to customs control and clearance. The following travel methods are possible: -*accompanied baggage; *unaccompanied baggage; *shipping to an individual. Based on the application of an individual moving goods across the border, the customs authority determines the purpose of the goods based on its nature, quantity, and frequency of movement. When determining the purpose of goods, customs officials take into account the following factors: a) the nature of the goods, where traditional practices are taken into account their application and use, as well as consumer properties. The movement of goods not used in everyday life gives every reason to assume that their import (export) is carried out for the purpose of making a profit, unless an individual provides evidence to the contrary, the goods are considered to be moved for commercial purposes.; b) quantity of goods. Goods (homogeneous, having the same name, size, style, etc.) exceeding the needs of the person and his family members are considered to be moved for commercial purposes; c) frequency of import/export of goods. Periodic movement by the same person of goods having similar properties is considered as movement for the purpose of use for commercial purposes, unless the person proves the contrary; d) the circumstances of the trip, taking into account: the purpose of the trip, its duration, the country of stay (departure), the amount of currency earned, etc.

In relation to goods imported/exported by individuals, the following procedures for collecting customs duties can be used: *in the form of a total customs payment; *using uniform rates of customs duties; *full exemption from customs duties, taxes and fees.

Prohibitions and restrictions of an economic nature do not apply to such goods. Products do not require mandatory confirmation of conformity. In this case, a simplified procedure for customs clearance is applied. Full exemption from customs duties is applied if the following conditions are simultaneously met: *movement of goods occurs in accompanied or unaccompanied baggage; on by air transport the total value of the goods does not exceed 10,000 euros, and the total weight does not exceed 50 kilograms inclusive; the number of goods restricted for movement does not exceed established standards. Without paying customs duties, individuals can import cultural property, subject to their written declaration, as well as special registration.

Individuals recognized in the prescribed manner as refugees or forced migrants, as well as those moving from foreign countries to the Russian Federation for permanent residence, can import used goods (except for cars) without paying customs duties and taxes. Subject to the purchase of goods by the mentioned individuals before entering the territory of the Russian Federation.

Individuals can receive goods sent by international post without paying customs duties and taxes, if the cost of such goods sent within one week to one recipient does not exceed 1,000 euros and weighing no more than 31 kg.

The movement of goods (except for vehicles) with the payment of customs duties at uniform rates can be carried out if the import/export of goods is carried out by individuals in accompanied or unaccompanied luggage for personal, non-commercial purposes.

If the above norms are exceeded, then a single rate of customs duties and taxes in the amount of 30% in relation to this excess is applied, but not less than 4 euros per 1 kilogram.

The following rules apply to goods transported for personal, non-commercial purposes by individuals whose period of temporary continuous stay in foreign countries is more than 6 months:

if the total value of goods imported by them (except for vehicles) exceeds 10,000 euros, but not more than 10,000 euros, a single rate of customs duties and taxes is applied to such excess in the amount of 30% of the customs value of these goods.

in relation to vehicles (except for cars, uniform rates for which are established by the Regulations on the Application of Uniform Rates of Customs Duties and Taxes), a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these vehicles.

If an individual receives goods sent by international post within one week, the value of which exceeds 10,000 rubles, in relation to such excess, a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these goods.

The total customs payment should be understood as the payment of customs duties, taxes and fees without division into components, in the form of a total amount. The aggregate customs payment is applied in cases where:

the movement of goods is carried out in accompanied or unaccompanied baggage, and their total value exceeds 10,000 euros and/or the total weight exceeds 50 kilograms (to the extent of such excess);

goods are sent to the address of an individual who is not traveling across the customs border of the Russian Federation (except for international postal items);

an individual crosses the customs border of the Russian Federation more than once a month;

Alcoholic beverages are imported in the amount of no more than 3 liters per individual over 18 years of age. To calculate the total customs payment, the rates of taxes, duties and charges are determined by the legislative acts of the Russian Federation applied when moving goods by participants in foreign economic activity. These rates are determined in accordance with the codes of goods according to the Commodity Nomenclature of Foreign Economic Activity of Russia.

* In the case of importing only one type of tobacco products, the import of 200 cigars, 50 cigarillos, 250 grams of tobacco is allowed per individual over 18 years of age. Prohibited goods

Weapons and weapons of all kinds, military models and ammunition for them.

Explosives, potent poisons.

Narcotic and psychotropic substances, as well as devices for their use.

Works of art and antiquities, antiques and objects of significant artistic, historical or cultural value.

Printed works and media that undermine the morality of the population.

Other items, the import (export) of which is prohibited in accordance with the legislation of the Russian Federation.

For violation customs rules, individuals are liable in accordance with the legislation of the Russian Federation on administrative violations (CAO RF).

The movement of goods by individuals across the customs border of the Russian Federation occurs subject to their mandatory declaration. Goods can be declared:

An individual moving goods (citizen of the Russian Federation, citizen of a foreign state);

Persons acting on the basis of a power of attorney (carriers, customs brokers);

Parents, guardians, adoptive parents or trustees, if the goods are transported by a minor individual under the age of 16;

The leader of the group during the organized departure/entry of a group of minors.

Russian legislation provides for two forms of declaration of transported goods:

oral form of declaration - a statement from an individual to the customs authority about the absence of those goods that are subject to mandatory written declaration among those transported across the border of the Russian Federation;

written declaration form - an application by an individual to the customs authority, which is provided for goods subject to mandatory written declaration.

The oral form of declaration also includes the declaration of transported goods in the Conclusive form. This form of declaration provides for the presence of a “red” and “green” channel system.

To use the conclusive form of declaration of goods transported by individuals, Russian legislation provides for a two-channel system of “red” and “green” channels at checkpoints.

"Red Channel". Its main purpose is the ability for individuals to declare goods they move, which are subject to Russian legislation regarding the mandatory declaration of goods in writing. As well as written declaration of goods that are not subject to this restriction, but can be declared at the request of an individual.

"Green Channel". Unlike the red channel, it provides for a simplified declaration of goods being moved, without filling out a customs declaration. The main point that you should pay special attention to when crossing the white line at the entrance to the “green channel” is - this action will be considered by customs authorities as a statement that goods transported across the customs border of the Russian Federation are not subject to mandatory declaration in writing, and indicates a fact of legal significance. The following goods are subject to declaration in writing: 1. goods transported by individuals in unaccompanied luggage; 2. sent to individuals for personal, non-commercial 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 if they exceed the cost and/or quantitative restrictions established for the movement of goods with full exemption from customs duties, taxes and fees; 4. goods that are subject to the legislation of the Russian Federation regarding restrictions on their movement; 5. in respect of which, according to the legislation of the Russian Federation, mandatory declaration in writing is provided (for example, weapons, cultural values); 6. vehicles. Goods transported in hand luggage, accompanied and unaccompanied luggage are subject to mandatory written declaration:

1. Imported goods, the total value of which exceeds 10,000 euros and/or the total weight of which exceeds 50 kilograms 2. For a one-time import into the Russian Federation, cash foreign currency and (or) the currency of the Russian Federation, as well as traveler’s checks, external and (or) internal securities in documentary form in an amount exceeding the equivalent of 10,000 euros. 3. For a one-time export from the Russian Federation, cash foreign currency and (or) the currency of the Russian Federation in an amount exceeding the equivalent of 3,000 (three thousand) US dollars. 4. For a one-time export from the Russian Federation, traveler's checks in an amount exceeding the equivalent of 10,000 (ten thousand) US dollars. 5. For a one-time export from the Russian Federation, external and (or) internal securities in documentary form, with the exception of cases of export from the Russian Federation of previously imported or transferred to the Russian Federation, subject to the requirements of the customs legislation of the Russian Federation, external and (or) internal securities upon presentation of a customs declaration or other document confirming their import or transfer to the Russian Federation. 6. Precious metals (gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any condition and form: *imported temporarily; *exported (with the exception of temporarily exported jewelry, including those with inserts of precious stones). 7. Precious stones: temporarily moved, emeralds, rubies, sapphires and alexandrites, natural pearls in raw (natural) and processed form, unique amber formations, diamonds, moved natural diamonds. 8. Cultural values. 9. Exported state awards of the Russian Federation. 10.Endangered animals and plants, their parts, derivatives, as well as products obtained from them. 11. Weapons (devices and objects structurally designed to hit a living or other target, giving signals), main parts of a firearm (barrel, bolt, drum, frame, receiver), cartridges (devices designed to fire a weapon, combining one whole with the help of a cartridge case, a means of initiation, a propellant charge and propellant equipment), components of cartridges (encapsulated cartridge cases, primers, gunpowder). 12. Imported alcoholic beverages in quantities exceeding 3 liters. 13. Imported tobacco products no more than 200 cigarettes or 50 cigars or 250 grams of tobacco, or the specified products in an assortment with a total weight of no more than 250 grams per individual over 18 years of age. 14. Narcotic drugs, psychotropic substances and their precursors. 15. Potently toxic substances. 16. High-frequency devices and radio-electronic equipment, with the exception of terminal equipment. 17. Special technical means intended for secretly obtaining information. 18. Exported material objects containing information constituting a state secret. 19. Nuclear materials, equipment, special non-nuclear materials and related technologies. 20. Radioactive isotopes, radioactive substances and products based on them. 21. Exported raw materials, materials, equipment, scientific and technical information, results of intellectual activity that can be used in the creation of weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment. 22. Imported chemicals that can be used to create chemical weapons. 23. Products war. 24. Vehicles. 25. Goods transported in unaccompanied baggage. 26. Goods sent to individuals for personal use, with the exception of goods sent by international mail.

In addition to the goods indicated in the list, individuals may also declare other goods that they move across the customs border of the Russian Federation. These may be goods temporarily imported/exported with subsequent export/import, the total value of which does not exceed the established maximum (10,000 euros) and/or the total weight of which does not exceed 50 kilograms.

If a customs declaration for the specified goods has not been submitted by an individual, the customs official considers this as a statement about the absence of goods subject to mandatory declaration in writing. The presence among transported goods of those that are subject to control by other government bodies is allowed only if there are permits issued by the relevant body. For violation of customs rules, individuals are liable in accordance with the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation.

Written declaration of goods transported in accompanied luggage

When declaring in writing goods transported in accompanied luggage, a passenger customs declaration is filled out in the form TD-6, with the obligatory indication of the customs value of the goods. This declaration is submitted simultaneously with the presentation of the goods. Simultaneously with TD-6, depending on the circumstances of the trip, documents are submitted to confirm the stated information:

If the declaration of goods occurs orally, documents can be submitted at the request of a customs official. Two copies, filled out in Russian or English languages, declarations. A note indicating permission or refusal to move goods across the customs border of the Russian Federation is placed in the “For official marks” field on both copies of TD-6 and certified by the personal numbered seal of an authorized official. One copy is returned to the individual, the second remains for storage in the files of the customs authority.

Written declaration of goods transported in unaccompanied baggage:

Declaration of goods transported in unaccompanied luggage, as well as sent to an individual, occurs by submitting an Application, which contains information: about the person moving the goods, the names of the goods being moved, their purpose, quantity and value, as well as information about the shipping document. If it is necessary to confirm the information stated in the declaration, the following must be submitted simultaneously with the Application:

a copy of the passenger customs declaration TD-6 for imported goods with a mark from the customs authority on release;

identification document (passport, international passport, birth certificate for minors, etc.);

a document confirming the adoption, guardianship, guardianship of a minor (if the goods are declared by this person on behalf of the minor);

documents confirming the purchase and value of the declared goods (invoices, checks, etc.);

transport (shipping) documents (waybills, luggage receipts, etc.);

documents confirming the right to benefits (including for temporary import, refugees moving for permanent residence, etc.);

documents confirming compliance with non-tariff restrictions (licenses, permits, etc.);

other documents, including those confirming their purpose for personal needs (if necessary);

The application is submitted within 15 days from the date of presentation of the goods to the customs authority at the place of residence or registration of the person.

The procedure for moving across the customs border. III General procedure for moving goods across the customs border of the Customs Union

See what “MOVEMENT ACROSS THE CUSTOMS BORDER OF THE RF” is in other dictionaries:

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