of September 28, 2012 No. 01-11/48569
The overview of practice of consideration of FCS of Russia of claims of physical persons and legal entities to decisions, actions (failure to act) of customs authorities in the field of customs affairs
1. In case of the plunder of the vehicle which is temporarily imported by physical person on customs area of the Customs union and is not taken out to the terms established by customs authority concerning such vehicle customs duties, taxes according to the procedure, established by the customs legislation of the Customs union are collected.
In FCS of Russia the claim of the foreign citizen A arrived. on the requirement of the Kingisepp customs about customs payment sent to the applicant in connection with not export from customs area of the Customs union to the terms of temporarily imported vehicle established by customs authority.
During consideration of the claim it is determined that the requirements specified in it are not subject to satisfaction on the following bases.
Followed from materials of the claim that for the purpose of customs clearance of the vehicle which is temporarily imported for the personal purposes the citizen A. on customs post of MAPP Ivangorod of the Kingisepp customs the passenger customs declaration in which column "For Office Marks" of the main leaf of the form the official makes the record "Temporary Import Till 22.10.2011" is submitted. Before the expiration of fixed term of export in customs authority from the applicant the statement for stealing of temporarily imported vehicle with the set of documents confirming this fact arrived.
Since July 1, 2010 it is in the territory of the Russian Federation applied
At the same time, the right of the physical person moving the vehicle through customs border of the Customs union and applying for receipt of privileges on customs payment is integrated to the obligation providing certain degree of care and discretion concerning such vehicle.
Follows from legal sense of Item 6 of article 358 of the Customs Code of the Customs Union that person is exempted from execution of the public obligation which arose at it when moving through customs border of goods on customs payment if these goods on customs area of the Customs union are absent in connection with their return export, or destruction owing to accident or force majeure.
According to part 3 of Article 401 of the Civil code of the Russian Federation are understood as force majeure extraordinary and impreventable under existing conditions circumstances. Any spontaneous phenomena (earthquakes, flood, the fires, etc.), and also number of the phenomena of public life (military operations, epidemics, etc.) belong to such circumstances mainly provided that they have extreme character and could not be prevented by person in case of acceptance of all feasible measures by it.
Criminal acts of the third parties do not belong to force majeure circumstances, in view of lack of signs of chrezvychaynost and objective not preventability, therefore, plunder of the vehicle is not the basis for release of the physical person from obligation on customs payment for lost and not exported in the terms established by customs authority the vehicle.
Due to stated and also taking into account that the list of the bases for release of the physical person from customs payment has the closed and imperative character (Item 6 of article 358 of the Customs Code of the Customs Union, article 14 of the Agreement on procedure for movement by physical persons of goods for the private use), in case of plunder of the vehicle which is temporarily imported by physical person on customs area of the Customs union and is not exported at the scheduled time concerning such vehicle customs duties, taxes according to the procedure, established by the customs legislation of the Customs union are collected.
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