of August 3, 2018 No. 289-FZ
About customs regulation in the Russian Federation and about modification of separate legal acts of the Russian Federation
Accepted by the State Duma on July 26, 2018
Approved by the Federation Council on July 28, 2018
1. The purposes of this Federal Law are:
1) ensuring accomplishment of international treaties of the Russian Federation and other acts constituting the right of the Eurasian Economic Union (further - the Union);
2) ensuring economic safety of the Russian Federation when implementing foreign trade in goods;
3) ensuring compliance with the rights and legitimate interests of persons performing the activities connected with commodity importation to the Russian Federation and commodity exportation from the Russian Federation, persons performing activities in the field of customs affairs and also the other persons exercising rights of possession, uses and orders of the goods imported into the Russian Federation and the goods exported from the Russian Federation;
4) creation of conditions for development of foreign economic activity and foreign trade activity, customs infrastructure.
2. Subject of regulation of this Federal Law are:
1) the relations connected with commodity importation to the Russian Federation, commodity exportation from the Russian Federation, their transportation on the territory of the Russian Federation under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, collection and customs payment, the special, anti-dumping, compensatory duties;
2) determination of the rights and obligations of persons performing activities in the field of customs affairs;
3) establishment of legal and organizational basis of activities of customs authorities of the Russian Federation (further - customs authorities);
4) regulation of the imperious relations between the customs authorities and faces exercising rights of possession, uses and orders of goods, imported into the Russian Federation, and the goods exported from the Russian Federation;
5) regulation of the relations connected with introduction of prohibition on turnover in the Russian Federation of separate types of goods.
1. Customs regulation in the Russian Federation is performed according to the international treaties of the Russian Federation regulating customs legal relationship, including the Agreement on the Customs code of the Eurasian Economic Union (further - the Code of the Union), and the acts constituting the right of the Union (further - the international agreements and acts in the field of customs regulation), and also according to the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union) and the legislation of the Russian Federation.
2. Customs regulation in the Russian Federation consists in establishment of procedure and regulations of customs affairs in the Russian Federation. The customs affairs in the Russian Federation represent set of methods and means of ensuring of observance of procedure and conditions of commodity importation to the Russian Federation, commodity exportation from the Russian Federation, their stay and use to the Russian Federation or beyond its limits, procedure for making of customs transactions, procedure for calculation, payment, collection and providing customs payments, the special, anti-dumping, compensatory duties, procedure for carrying out customs control, procedure for observance of prohibitions and the restrictions set according to the right of the Union and (or) the legislation of the Russian Federation, and also ensuring realization of the imperious relations between the customs authorities and faces exercising rights of possession, uses and (or) orders of goods.
3. In the Russian Federation measures of customs and tariff regulation, prohibitions and the restrictions set according to the Agreement on the Union and international treaties and acts in the field of customs regulation are applied.
4. In cases and procedure which are provided by the Agreement on the Union, international treaties and acts in the field of customs regulation the Russian Federation applies separate measures of customs and tariff regulation, prohibitions and restrictions unilaterally in accordance with the legislation of the Russian Federation.
5. In case of introduction by the Russian Federation of prohibitions and restrictions unilaterally actions which shall be made by persons for observance of such prohibitions and restrictions can be determined by the regulatory legal acts of the Russian Federation establishing these prohibitions and restrictions.
6. In case of introduction by the Russian Federation of prohibitions and restrictions unilaterally, and also in case of application in the Russian Federation of the measures of customs and tariff regulation other than the measures applied in one or several state members of the Union methods and means of ensuring of their observance established according to international treaties of the Russian Federation and this Federal Law are applied. By presidential decrees of the Russian Federation, resolutions and orders of the Government of the Russian Federation methods and means of ensuring of observance of the specified measures of customs and tariff regulation, prohibitions and the restrictions introduced by the Russian Federation unilaterally and also the federal executive bodies performing functions on control and supervision of observance of the established measures can be determined.
1. The common directorship of customs affairs in the Russian Federation is performed by the Government of the Russian Federation.
2. Direct realization of tasks in the field of customs affairs within competence is provided by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs and the federal executive body performing functions on control and supervision in the field of customs affairs.
3. The federal executive body performing functions on control and supervision in the field of customs affairs provides uniform application by all customs authorities in the territory of the Russian Federation of the Agreement on the Union, international treaties and acts in the field of customs regulation, the legislation of the Russian Federation.
1. The relations in the field of customs affairs in the Russian Federation are governed by international treaties and acts in the field of customs regulation, and also the Agreement on the Union and the legislation of the Russian Federation on customs regulation. The legislation of the Russian Federation on customs regulation consists of this Federal Law, other Federal Laws accepted according to it. The procedure for the actual crossing by goods and vehicles of Frontier of the Russian Federation is regulated by the legislation of the Russian Federation on Frontier of the Russian Federation, and in the part which is not settled by the legislation of the Russian Federation on Frontier of the Russian Federation, the legislation of the Russian Federation on customs regulation.
2. To the relations on collection and customs payment, belonging to taxes, the legislation of the Russian Federation on customs regulation is applied in the part which is not settled by the legislation of the Russian Federation on taxes and fees if other is not established by international treaties and acts in the field of customs regulation.
3. The procedure for import to the Russian Federation and export from the Russian Federation of cash and (or) monetary instruments is regulated by international treaties and acts in the field of customs regulation, the foreign exchange legislation of the Russian Federation and this Federal Law.
4. Legal relations in the field of customs affairs in the Russian Federation can be governed also by presidential decrees of the Russian Federation.
5. On the basis and in pursuance of the Federal Laws and presidential decrees of the Russian Federation the Government of the Russian Federation issues resolutions and orders in the field of customs regulation.
6. Federal executive bodies adopt regulatory legal acts in subject of regulation of this Federal Law only in the cases which are directly provided by this Federal Law, other Federal Laws, presidential decrees of the Russian Federation, resolutions and orders of the Government of the Russian Federation.
7. The federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs makes written explanations to customs authorities, customs applicants and other persons concerning application of the legislation of the Russian Federation on customs regulation.
1. The main terms used in this Federal Law have the following values:
1) commodity importation to the Russian Federation - the actual movement of goods through Frontier of the Russian Federation and (or) limits of artificial islands, installations and constructions concerning which the Russian Federation has the sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and rules of international law as a result of which goods arrived from other state members of the Union or from the territories which are not entering single customs area of the Union (further - customs area of the Union), to the territory of the Russian Federation and (or) in the territory of artificial islands, installations and constructions concerning which the Russian Federation has the sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and rules of international law, and also all subsequent actions with the specified goods before their release by customs authorities, if such release is provided by international treaties and acts in the field of customs regulation and (or) this Federal Law;
2) internal taxes - the value added tax and excise levied in case of turnover of goods in the Russian Federation;
3) commodity exportation from the Russian Federation - the actual movement (departure) in any manner goods out of limits of the territory of the Russian Federation and (or) limits of artificial islands, installations and constructions concerning which the Russian Federation has the sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and rules of international law, in other state members of the Union or on the territories which are not entering customs area of the Union, and also making by persons of the actions directed to such actual movement (departure) of goods before the actual crossing by goods of Frontier of the Russian Federation or limits of artificial islands, installations and constructions concerning which the Russian Federation has the sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and rules of international law;
4) cash pledge - money (money) deposited for ensuring discharge of duty on payment of customs duties, taxes, ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties, ensuring fulfillment of duties of the legal entity performing activities in the field of customs affairs, ensuring fulfillment of duties of Authorized Economic Operator;
5) debt - the cash amount including customs payments, the special, anti-dumping, compensatory duties, penalty fee, percent and which is not paid to the terms established by international treaties and acts in the field of customs regulation, the legislation of the Russian Federation;
6) personal account - set of the data containing in information software of the Single automated information system of the customs authorities reflecting cash flow, deposited by persons and which arrived to account the Federal Treasury, and also the amounts of the returned (offset) customs duties, taxes and other payments which collection is assigned to customs authorities, including the amounts of the payments returned (offset) excessively paid and (or) excessively enforced allowing to record cash flows. Maintaining personal accounts of payers is made by customs authorities according to the procedure, established by the federal executive body performing functions on control and supervision in the field of customs affairs;
6. 1) mobile group - group of officials of the customs authorities allocated according to article 261 of this Federal Law the right to stop automotive vehicles in the territory of the Russian Federation and the international treaties and acts authorized on check of observance in the field of customs regulation and (or) the legislation of the Russian Federation for the purpose of implementation of the functions assigned to customs authorities;
7) turnover in the Russian Federation of separate types of goods - transportation (transportation) of separate types of goods on the territory of the Russian Federation, their storage, unloading, overload (transfer), packaging, repacking, marking, crushing of batches, sorting, conversion (processing), use for own production and (or) technological needs the legal entities and physical persons registered as individual entrepreneurs, acquisition of such goods by physical persons for private use, and also the transactions with such goods provided by the civil legislation of the Russian Federation;
8) operators of customs payments - the legal entities meeting the requirements established by the Government of the Russian Federation, being the operators of payment system registered by the Central bank of the Russian Federation, providing information exchange between participants of calculations and the federal executive body performing functions on control and supervision in the field of customs affairs, and providing proper execution of the assumed liabilities by obtaining and provision in customs authorities of bank guarantees and (or) guarantees;
9) the account of the Federal Treasury - the separate treasurer account for implementation and reflection of transactions on accounting and distribution of receipts intended according to the budget legislation of the Russian Federation for accounting of customs and other payments from foreign economic activity and their distribution between budgets of budget system of the Russian Federation;
10) the goods acquired by physical persons within the international electronic trading - the goods imported on customs area of the Union based on the foreign trade transaction of the purchase and sale concluded by means of the automated procedure of exchange of electronic messages between the physical persons which are in the territory of the Russian Federation and foreign legal entities on the trading floor (website) functioning on the Internet (further - Internet network) on which information on sale of such goods, and also based on the foreign trade bargain of the purchase and sale concluded with use of different ways of remote sale between the physical persons which are in the territory of the Russian Federation and foreign physical persons or legal entities was placed.
2. The terms used in this Federal Law are applied in the values defined by international treaties and acts in the field of customs regulation and also this Federal Law.
3. All other terms are used in this Federal Law in the values determined by the legislation of the Russian Federation on taxes and fees, the civil legislation of the Russian Federation, the legislation of the Russian Federation on administrative offenses and other legislation of the Russian Federation.
1. Acts of the legislation of the Russian Federation of customs regulation, and also presidential decrees of the Russian Federation, the resolution and the order of the Government of the Russian Federation, regulatory legal acts of federal executive bodies adopted according to this Federal Law (further - other legal acts of the Russian Federation in the field of customs regulation), are applied to the relations which arose from the date of their introduction in force and have no retroactive force, except as specified, established by part 2 of this Article.
2. The regulations of acts of the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation improving provision of persons have retroactive force in cases if provide it. Acts of the legislation of the Russian Federation of customs regulation and other legal acts of the Russian Federation in the field of customs regulation can have retroactive force in cases if it is provided by international treaties and acts in the field of customs regulation or the Federal Laws.
3. Acts of the legislation of the Russian Federation of customs regulation become effective not earlier than after thirty days after day of their official publication. Other legal acts of the Russian Federation in the field of customs regulation become effective not earlier than after thirty days after day of their official publication, except for the following cases:
1) if international treaties and acts in the field of customs regulation or this Federal Law establish special procedure for their introduction in force;
2) if in other legal acts of the Russian Federation in the field of customs regulation providing more preferential procedure, than the operating procedure regarding requirements of submission of documents and data, terms for decision making by customs and other state bodies or other administrative (procedural) restrictions, other term of their introduction in force is established.
1. Acts of the legislation of the Russian Federation of customs regulation and other legal acts of the Russian Federation in the field of customs regulation act on all territory of the Russian Federation, and also on artificial islands, installations and constructions concerning which the Russian Federation has the sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and rules of international law.
2. By international treaties and acts in the field of customs regulation application of acts of the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation in the territory of state member of the Union in case of commodity exportation which country of source is the Russian Federation, or products of their conversion from the territory of this state member of the Union for limits of customs area of the Union can be provided.
3. By the international treaty of the Russian Federation application of acts of the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation in the territory of foreign state or application of regulatory legal acts of foreign state can be provided in the territory of the Russian Federation when implementing of joint customs control by customs authorities with customs authorities of this foreign state.
1. The term established by the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation is determined calendar date or the expiration of period of time which is estimated for years, months, days or hours. Term can be determined also by specifying on event which shall step, or on action which shall be made.
2. If the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation do not establish special procedure for calculation of terms, the rules provided by parts 3 - the 9th this Article are applied to determination of the beginning and the termination of the terms determined by period of time in the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation.
3. The current of the term determined by period of time, estimated for years, months or days begins next day after calendar date or day of approach of event which determine its beginning, and estimated for hours - from the o'clock following after hour of approach of event which determines its beginning.
4. The term estimated for years expires in the corresponding month and number of the last year of term.
5. The term estimated for months expires in the corresponding number of the last month of term. If the termination of the term estimated for months falls on month in which there is no corresponding number, term expires in the last day of this month.
6. If the last day of term falls on the day recognized in accordance with the legislation of the Russian Federation or the act of the President of the Russian Federation in the output, non-working festive and (or) non-working day in the afternoon of the termination of term the next working day following it is considered.
7. If term is established for making of any action, it can be made till 24 o'clock the last day of fixed term. If action be made in the organization, term expires in hour when in this organization for statutory rules the corresponding transactions stop.
8. If written applications and notices were handed over in the organization of mail service till 24 o'clock the last day of fixed term, fixed term is not considered passed.
9. If term is estimated in the working days, the working days are understood as days which are not recognized in accordance with the legislation of the Russian Federation or the act of the President of the Russian Federation in the output, non-working festive and (or) non-working days.
10. If in places of movement of goods through customs border of the Union and in other locations of customs authorities working hours of customs authorities in non-working days are established, the term of making of customs transactions by these customs authorities estimated in the working days includes non-working days.
11. If date is postponed according to part 6 of this Article, and day of the termination of such term was the beginning of calculation of the term established for adoption of any decision (making of any action), the date of adoption of such decision (action making) is postponed on the number of days equal to the number of days on which date according to part 6 of this Article was postponed.
12. If term is estimated in the days, days are understood as calendar days.
1. Regulations of acts of the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation shall be formulated so that each person precisely knew what it has rights and obligations, and also what actions when and in what procedure it is necessary to make in case of commodity importation and (or) vehicles of international delivery to the Russian Federation and (or) commodity exportation and (or) vehicles of international delivery from the Russian Federation.
2. The regulatory legal act of the Russian Federation in the field of customs regulation is recognized the act which is not corresponding to this Federal Law if such act:
1) it is published by the body which does not have in accordance with the legislation of the Russian Federation the right to issue acts of this sort or published with violation of established procedure of the publication of such acts;
Cancels 2) or limits the rights of persons established by international treaties and acts in the field of customs regulation, this Federal Law;
3) contradicts international treaties and acts in the field of customs regulation;
4) is changed by contents of the terms determined by this Federal Law or use these terms in the values other than the values applied in this Federal Law.
3. Provisions of normative and other legal acts of federal executive bodies in subject of legal regulation of this Federal Law cannot contradict provisions of international treaties and acts in the field of customs regulation, the Federal Laws, presidential decrees of the Russian Federation and (or) resolutions and orders of the Government of the Russian Federation in the field of customs regulation, to establish requirements, conditions and restrictions which are not provided by international treaties and acts in the field of customs regulation, the Federal Laws, acts of the President of the Russian Federation and (or) the Government of the Russian Federation in the field of customs regulation.
4. All unremovable doubts, contradictions and ambiguities in acts of the legislation of the Russian Federation of customs regulation and other legal acts of the Russian Federation in the field of customs regulation are interpreted for benefit of the customs applicant and other interested persons.
5. Nobody can be brought to responsibility for violation of international treaties and acts in the field of customs regulation, the legislation of the Russian Federation on customs regulation and (or) other legal acts of the Russian Federation in the field of customs regulation if such violation is caused by ambiguity of the precepts of law containing in such acts.
1. Informing on international treaties and acts in the field of customs regulation, acts of the legislation of the Russian Federation of customs regulation and other legal acts of the Russian Federation in the field of customs regulation is performed by the federal executive body performing functions on control and supervision in the field of customs affairs and other customs authorities by ensuring access to them on the official sites of customs authorities in Internet network, and also other public methods of distribution of information, including with use of mass media.
2. The federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs provides publication in the official publications of the regulatory legal acts adopted by it, acts of the legislation of the Russian Federation of customs regulation and other legal acts of the Russian Federation in the field of customs regulation.
1. The federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs and the federal executive body performing functions on control and supervision in the field of customs affairs for the purpose of approval of socially significant interests of persons performing the activities connected with commodity importation to the Russian Federation and commodity exportation from the Russian Federation, and persons performing activities in the field of customs affairs involve the non-profit organizations combining such persons in participation in forming and realization of state policy in the field of customs affairs.
2. Participation of the non-profit organizations combining persons performing the activities connected with commodity importation to the Russian Federation and commodity exportation from the Russian Federation and persons performing activities in the field of customs affairs in forming and realization of state policy in the field of customs affairs can be performed in the following forms:
1) participation in project development of acts of the legislation of the Russian Federation on customs regulation and other legal acts of the Russian Federation in the field of customs regulation;
2) participation in carrying out the analysis of financial, economic, social and other performance of development of foreign economic activity, including in separate industries of economy, in the territories of subjects of the Russian Federation;
3) participation in efficiency evaluation of application of measures of customs administration;
4) preparation for public authorities of the Russian Federation of offers on enhancement of customs affairs;
5) other forms of participation provided by this Federal Law, other Federal Laws and other regulatory legal acts of the Russian Federation accepted according to them.
3. According to Item 3 of article 363 of the Code of the Union for establishment and maintenance of the official relations of advisory nature and interaction between the customs authorities and faces performing foreign economic activity (participants of foreign economic activity), the Authorized Economic Operators, persons performing activities in the field of customs affairs, their associations and associations and also for the purpose of increase in efficiency of customs control the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs, and the federal executive body performing functions on control and supervision in the field of customs affairs is created by advisory and expert bodies and determine procedure for their forming, task and function.
1. Import to the Russian Federation of the goods arriving directly from the territories of the states which are not state members of the Union, and export from the Russian Federation of the goods decreasing in the territory of such states shall be performed in places of movement of the goods through customs border of the Union specified in article 10 of the Code of the Union which check points through Frontier of the Russian Federation are (further - check points), in working hours of customs authorities.
2. The government of the Russian Federation has the right to determine check points for arrival of separate types of goods in the Russian Federation or departure of separate types of goods from the Russian Federation, and also to establish in accordance with the legislation of the Russian Federation about Frontier of the Russian Federation cases in case of which goods can arrive to the Russian Federation and decrease from the Russian Federation in other places which are not places of movement of goods according to the Code of the Union and procedure for such arrival of separate types of goods in the Russian Federation or departure of separate types of goods from the Russian Federation.
3. Commodity importation to the Russian Federation from the states which are not state members of the Union through the territories of the state members of the Union placed in case of arrival on customs area of the Union under customs procedure of transit can be performed in any places on route of carrier in the delivery location of goods determined by customs authority of departure, except for case of establishment of route of transportation of goods according to article 344 of the Code of the Union.
4. Commodity importation to the Russian Federation from the territories of state members of the Union in the case which is not specified in part 3 of this Article can be performed in any places.
5. The provisions provided by parts 3 and 4 of this Article do not exempt carrier from observance of the restrictions set by the legislation of the Russian Federation for the purpose of safety of traffic, safety of cargo transfer to which special rules of their transportation, and in other purposes which are not connected with the legislation of the Russian Federation on customs regulation are applied.
6. In cases if departure of goods out of limits of customs area of the Union is performed from the territories of other state members of the Union, export of such goods from the Russian Federation on the territory of state member of the Union can be performed in any places if other is not established by the Government of the Russian Federation.
7. Commodity exportation from the Russian Federation, the goods of the Union having the status according to the Code of the Union, from the Russian Federation in state members of the Union is performed without restrictions provided by international treaties and acts in the field of customs regulation, the legislation of the Russian Federation on customs regulation if other is not established by international treaties of the Russian Federation and (or) the legislation of the Russian Federation. Provisions of this part do not exempt persons exporting goods from the Russian Federation from observance of requirements of the legislation of the Russian Federation in the field of the export control, the foreign exchange legislation of the Russian Federation and other requirements established by the legislation of the Russian Federation.
1. Authorized Economic Operators, carriers (including customs carriers), freight forwarders, customs representatives, customs applicants and other interested persons can provide to customs authorities the preliminary information about the goods assumed to movement through customs border of the Union, the vehicles of international delivery moving such goods, time and the place of arrival of goods for customs area of the Union or departure from customs area of the Union and also about the passengers arriving to customs area of the Union or decreasing from customs area of the Union.
2. The data used in case of preliminary informing, containing in standard carriage (transport) documents which form and content are established by international treaties of the Russian Federation in the field of transport can be provided without transfer into Russian if documents are constituted in the English provided in quality of the international standard of creation of carriage (transport) documents.
3. The federal executive body performing functions on control and supervision in the field of customs affairs determines:
1) the measures applied in case of non-presentation of the preliminary information which shall be represented without fail, or in case of violation of terms of its representation;
2) cases and procedure for use as the preliminary information of the data declared in the customs declaration in the form of the electronic document submitted according to article 114 of the Code of the Union before their determination by the Eurasian economic commission (further - the Commission).
4. Before realization of separate powers by the Commission, stipulated in Item the 17th article 11 of the Code of the Union, the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs, having the right to determine procedure for use of the preliminary information presented in the form of the electronic document when making the customs transactions connected with the notification on arrival of goods on customs area of the Union, goods placement on temporary storage, customs declaring.
1. The federal executive body performing functions on control and supervision in the field of customs affairs determines method of submission of the reporting, report form, structure and format of the presented reports in the form of the electronic document, procedure for their filling, and also procedure and terms of submission of the reporting if they are not established by this Federal Law, the following persons:
1) persons who got permission to temporary storage in places of temporary storage of the goods specified in Items 2 - 12 parts 1 of article 90 of this Federal Law;
2) the persons which placed goods under customs procedure of customs warehouse and performing their storage in the places which are not customs warehouses;
3) persons who got permission to conversion of goods according to Articles 133, 144 and 154 presents of the Federal Law;
5) persons performing activities in the field of customs affairs;
6) Authorized Economic Operators;
7) the persons owning and (or) using conditionally released goods;
8) the persons owning and (or) using the goods placed under customs procedure of free customs zone;
9) the persons owning and (or) using the goods placed under customs procedure of free warehouse and the goods made (received) with use of the goods placed under customs procedure of free warehouse;
10) the persons using and (or) owning the goods placed under customs procedure of temporary import (admission), except for the goods moved with use of regulations of the Customs convention on ATA cornet for temporary import of goods of December 6, 1961 and the Convention on temporary import of June 26, 1990.
2. By the federal executive body performing functions on control and supervision in the field of customs affairs it can be determined that persons specified regarding 1 this Article, the reporting is submitted only upon the demand of customs authority.
1. The single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the Commodity nomenclature of foreign economic activity) approved by the Commission is applied to classification of goods for the purpose of application of measures of customs and tariff regulation, export customs duties, prohibitions and restrictions, measures of protection of the domestic market, maintaining customs statistics in the Russian Federation.
2. The commodity nomenclature of foreign economic activity is used for the purpose of the taxation of the goods moved through customs border of the Union.
1. In the declaration the commodity code according to the Commodity nomenclature of foreign economic activity is specified goods the customs applicant or at the request of the customs applicant the customs representative.
2. In case of detection by customs authority both before release of goods, and after release of goods of its incorrect classification the customs authority performs classification of goods and makes the decision on classification of goods. The decision on classification of goods is prepared in document type on paper or the electronic document signed by the strengthened qualified digital signature of the authorized officer of customs authority. The federal executive body performing functions on control and supervision in the field of customs affairs determines form and procedure for filling of the decision on classification of the goods prepared in document type on paper, procedure and terms of its acceptance, and also format and structure of the decision on classification of the goods prepared in the form of the electronic document.
3. The decision on classification of goods is the basis for the requirement or the decision on modification (amendments) of the data declared in the customs declaration.
4. The decision on classification of goods shall contain:
1) the name of the customs authority which made the decision on classification of goods;
2) name of the customs applicant;
3) registration number of the decision on classification of goods and date of its acceptance;
4) description of goods;
5) data necessary for classification of goods;
6) ten-digit classification code of goods according to the Commodity nomenclature of foreign economic activity;
7) reasons for the decision on classification of goods, including the reasons which formed the basis for adoption of such decision;
8) article number, document number (the customs declaration or other document used as the customs declaration) in which the customs authority reveals incorrect classification code of goods according to the Commodity nomenclature of foreign economic activity;
9) position, surname and initials of the official of the customs authority which made the decision on classification of goods, and its signature;
10) other data necessary for the customs purposes.
5. In case of detection of the mistakes in the decision on classification of goods which are not influencing commodity code, the customs authority makes the decision on change of the decision on classification of goods. The decision on change of the decision on classification of goods shall contain:
1) the name of the customs authority which made the decision on change of the decision on classification of goods;
2) registration number of the decision on change of the decision on classification of goods and date of its acceptance;
3) description of goods;
4) name of the customs applicant;
5) information on the decision on classification of goods to which changes, and also numbers of columns with indication of the adjusted data are made;
6) position, surname and initials of the official of the customs authority which made the decision on change of the decision on classification of goods, and its signature;
7) other data necessary for the customs purposes.
6. The decision on change of the decision on classification of goods is prepared in document type on paper or in the form of the electronic document signed by the strengthened qualified digital signature and becomes effective from the date of decision making about change of the decision on classification of goods. The federal executive body performing functions on control and supervision in the field of customs affairs determines form and procedure for filling of the decision on change of the decision on classification of the goods prepared in document type on paper, procedure and terms of its acceptance, and also format and structure of the decision on change of the decision on classification of the goods prepared in the form of the electronic document.
7. In case of detection before release of goods of the signs specifying that classification of goods is incorrect or the declared data are properly not confirmed, the customs authority performs customs, other papers and (or) data before release of goods according to article 325 of the Code of the Union and (or) appoints customs examination according to Chapter 58 of this Federal Law.
8. The verification of customs, other papers and (or) data begun after release of goods is carried out according to article 326 of the Code of the Union and article 225 of this Federal Law.
9. In case of adoption by customs authority of the decision on classification of goods or the decision on change of the decision on classification of goods such decision is brought to the attention of the customs applicant in terms of release of goods, stipulated in Clause 119 Codes of the Union, along with the requirement about modification (amendments) of the data declared in the customs declaration, stipulated in Item 2 articles 112 of the Code of the Union or in the terms established according to the Code of the Union and this Federal Law for adoption of the decision by customs authority by results of customs control after release of goods along with the decision on modification (amendments) of the data declared in the customs declaration, stipulated in Item 3 articles 112 of the Code of the Union.
10. If the made decision on change of the decision on classification of goods does not attract need of modification (amendments) of the data declared in the customs declaration, such decision is brought to the attention of the customs applicant in terms of release of goods, stipulated in Clause 119 Codes of the Union, or no later than three working days from the date of its acceptance if such decision is made after release of goods.
1. The decision on classification of the goods moved through customs border of the Union in not collected or sorted type (further in this Article - the decision on classification of goods), including in incomplete or incomplete type, import or evacuation of whom is supposed different consignments during the period of time exceeding the terms determined by article 101 of the Code of the Union (further in this Article - the goods) which features of declaring are determined by article 117 of the Code of the Union, are accepted concerning goods which are located under customs procedure of release for internal consumption, customs procedure of export, customs procedure of customs warehouse, customs procedure of free customs zone, customs procedure of free warehouse, customs procedure of re-export and customs procedure of reimport and which list is determined by the Commission and the legislation of the Russian Federation on customs regulation in the cases determined by the Commission.
2. The federal executive body performing functions on control and supervision in the field of customs affairs and (or) other customs authority determined by the federal executive body performing functions on control and supervision in the field of customs affairs (further in this Article - authorized customs authorities), make the decision on classification of goods based on the statement for decision making for classification of goods.
3. The application for decision making for classification of goods is submitted in the form of the electronic document signed by the strengthened qualified digital signature through personal account or in document type on paper.
4. Person answering to conditions, stipulated in Article 83 Codes of the Union and part 4 of article 100 of this Federal Law or the representative who is properly authorized by such person can act as the applicant.
5. Exchange of electronic documents and (or) data is electronically performed by interaction of information system of customs authority and information system of the applicant through personal account.
6. The statement for decision making for classification of goods shall contain:
1) information about the applicant (name, identification taxpayer number, primary state registration number, postal address). If the application is submitted by the representative, the same information about the representative is specified;
2) data on goods (name, list of components of goods);
3) delivery date of goods;
4) customs procedure under which the goods will be placed;
5) the name of customs authority where customs declaring of goods will be performed;
6) information on in what form it is necessary to make the decision on classification of goods (in the form of the electronic document signed by the strengthened qualified digital signature or the paper document).
7. Are enclosed to the application for decision making for classification of goods:
1) the documents confirming making of the external economic transaction concerning goods or commodity importation as contribution to the authorized capital of the receiver;
2) the list of components of goods (in the form of the table) in electronic or written form which contains:
a) names of components of goods, including parts constituting separate component of goods;
b) sequence number of component of goods;
c) classification code of component of goods according to the Commodity nomenclature of foreign economic activity;
d) quantity or weight of components, including the parts constituting separate component of goods in the units of measure applied in the Commodity nomenclature of foreign economic activity;
3) the documents containing the technical description on goods with indication of appointment, the carried-out functions, the principle of action, including interaction of separate components of goods;
4) the documents containing the description of separate components of goods with indication of appointment, the carried-out functions, the principle of action, material of which they are made;
5) assembly (mounting) drawing (scheme);
6) the document confirming the power of the person which signed the application for decision making for classification of goods, the documents attached to it.
8. The documents specified in parts 6 and 7 of this Article shall be numbered, stitched, certified by the signature (strengthened by the qualified digital signature) the applicant and impress of a seal (in the presence of seal).
8.1. The document formats, specified in part 7 of this Article and represented in electronic form, and also features of forming of such documents are determined by the federal executive body performing functions on control and supervision in the field of customs affairs.
9. In consideration of the application about decision making about classification of goods authorized customs authorities refuse the following cases:
1) if the statement for decision making for classification of goods and the documents attached to it, provided on paper are signed by unauthorized person;
2) if the statement for decision making for classification of goods and the documents attached to it do not conform to the requirements established by parts 3, of 4, of 6, of 7, 8 and 8.1 these Articles and also requirements to format and structure of the statement electronically which are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
10. The decision on refusal in consideration of the application about decision making about classification of goods is made no later than twenty calendar days from the date of registration of a statement on decision making about classification of goods by authorized customs authorities and goes to the applicant within the specified term in document type on paper or the electronic document signed by the strengthened qualified digital signature through personal account with indication of causes of failure.
11. The refusal in consideration of the application about decision making about classification of goods does not interfere with the repeated address of the applicant on condition of elimination of the reasons which formed the basis for refusal in consideration of the specified statement.
12. If the documents and data specified in parts 6 and 7 of this Article submitted by the applicant contain contradictory information and (or) are provided not in full, necessary for decision making about classifications of goods, authorized customs authority in document type on paper or the electronic document signed by the strengthened qualified digital signature through personal account notifies the applicant within twenty calendar days from the date of registration of the specified statement for need of submission of the additional information. The applicant shall have reasonable request of the additional information and contain list of in addition required documents and (or) data influencing decision making about classification of goods.
12.1. Authorized customs authority after obtaining from the applicant of the additional information requested according to part 12 of this Article having the right to request the specifying information within the terms established by part 13 of this Article.
13. The additional information is provided within sixty calendar days from the date of the notification of the applicant.
14. The form, format and structure of the notification on need of submission of the additional information are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
15. In decision making about classification of goods authorized customs authorities refuse case:
1) if goods components according to rules of classification of goods do not form the goods specified regarding 1 this Article;
2) if by results of obtained additional information requested by authorized customs authorities according to part 12 of this Article, goods components according to rules of classification of goods do not form the goods specified regarding 1 this Article;
3) if the additional information requested by authorized customs authorities according to part 12 of this Article is not provided at the scheduled time or provided not in full;
4) if the statement for decision making for classification of goods, the documents attached to it and provided additional information requested by authorized customs authorities according to part 12 of this Article contains contradictory information.
16. The decision on refusal in decision making about classification of goods in the case specified in Item 1 of part 15 of this Article is accepted within twenty calendar days from the date of registration by authorized customs authorities of the statement for decision making about classification of goods and goes to the applicant within the specified term in document type on paper or the electronic document signed by the strengthened qualified digital signature through personal account with indication of causes of failure.
17. In the cases provided by Items 2, 3 and 4 parts 15 of this Article, the decision on refusal in decision making is made on classification of goods after representation by the applicant of information requested according to parts 12 and 12.1 of this Article, but no later than fifteen working days from the date of, the termination of term of submission to authorized customs authority of such information following behind day, and goes to the applicant no later than the day following behind day of adoption of such decision with indication of causes of failure.
18. The decision on classification of goods shall contain:
1) the name of the customs authority which made the decision on classification of goods;
2) registration number and decision date about classification of goods;
3) information about the applicant (name, identification taxpayer number, primary state registration number, postal address);
4) description of goods;
5) ten-digit classification code of goods according to the Commodity nomenclature of foreign economic activity;
6) reasons for the decision on classification of goods;
7) the list of components of goods including:
a) names of components, including parts constituting separate component of goods;
b) quantity or weight of components, including the parts constituting separate component of goods in the units of measure applied in the Commodity nomenclature of foreign economic activity;
8) details of documents which confirm making of the external economic transaction and according to which import or export of components of goods will be performed;
9) the name of customs authority where declaring of goods will be performed;
10) type of customs procedure under which the goods will be placed;
11) position, surname and initials of the official of the customs authority which made the decision on classification of goods, and its signature.
19. The decision on classification of goods is made by authorized customs authority and drawn up in the form of the electronic document signed by the strengthened qualified digital signature or the paper document.
20. The decision on classification of goods becomes effective from the date of its acceptance.
21. The decision on classification of goods is made within ninety calendar days from the date of registration by authorized customs authority of the statement for decision making on classification of goods. In case of need submissions of information according to parts 12 and 12.1 of this Article the specified term stops from the date of sending an inquiry about submission of such information and is resumed from the date of registration by the authorized customs authority considering the application for decision making for the classification of goods provided to information requested by customs authority.
21.1. In case of the direction of the statement for decision making about classification of goods through personal account the decision on classification of goods is accepted within fifty five working days from the date of registration of such statement by authorized customs authority.
22. The federal executive body performing functions on control and supervision in the field of customs affairs determines form and procedure for filling on paper, format and structure of electronic type of the following documents:
1) statement for decision making for classification of goods;
2) statement for modification of the decision on classification of goods;
3) the list of components of goods specified in Item 2 of part 7 of this Article;
4) the decision on refusal in consideration of the application about decision making about classification of goods;
5) the decision on refusal in consideration of the application about modification of the decision on classification of goods;
6) the decision on refusal in decision making about classification of goods;
7) decision on classification of goods;
8) decision on modification of the decision on classification of goods;
9) decision on cancellation of the decision on classification of goods.
1. The decision on modification of the decision on classification of the goods moved through customs border of the Union in not collected or the sorted type, including in incomplete or incomplete type, import or evacuation of whom is supposed different consignments during the established period of time (further in this Article - goods), and also the decision on cancellation of such decision is made by the authorized customs authorities which made decisions on classification of goods according to article 16 of this Federal Law (further in this Article respectively - the decision on classification of goods, authorized customs authorities).
2. The decision on modification of the decision on classification of goods is made by authorized customs authorities in the following cases:
1) acceptance by the Commission or the federal executive body performing functions on control and supervision in the field of the customs affairs obligatory for execution by customs authorities of the decision or explanation about classification of separate types of the goods influencing classification of goods on which the decision on classification is made;
2) entering of corresponding changes into the Commodity nomenclature of foreign economic activity;
3) detection of the mistakes or typographical errors allowed in case of decision making or by preparation of documents by the applicant;
4) change of information about the applicant and (or) customs authority in which customs declaring of goods will be performed;
5) change of conditions of the external economic transaction if such change belongs to goods or its separate components on which the decision on classification is made;
6) submission by the customs applicant of the declaration of abandonment of further deliveries of components of goods if conditionally issued or exported components of goods form the goods classified by the code specified in the decision on classification of goods;
7) change of customs procedure under which the goods will be placed.
3. The statement for modification of the decision on classification of goods shall contain:
1) information about the applicant (name, identification taxpayer number, primary state registration number, postal address);
2) registration number and decision date about classification of goods;
3) the reasons for which it is necessary to make changes to the decision on classification of goods.
4. The documents conforming to the requirements established by parts 8 and 8.1 of article 16 of this Federal Law, confirming need of modification (the technical description, assembly (mounting) drawings (schemes), letters of the supplier (producer), change to the contract, pack lists, invoices, specifications), signed by person which provided them are enclosed to the application for modification of the decision on classification of goods.
5. In case of refusal the customs applicant from further deliveries of components of goods the statement for modification of the decision on classification of goods shall be provided to the customs authority which made the decision on classification of goods before the expiration of aggregate term of submission of the final declaration on goods, the stipulated in Article 103 presents of the Federal Law.
6. The decision on modification of the decision on classification of goods in the cases specified in Items 1 and 2 of part 2 of this Article is accepted by authorized customs authorities within thirty calendar days from the date of entry into force of relevant decisions and (or) changes in the Commodity nomenclature of foreign economic activity and becomes effective along with them.
7. The decision on modification of the decision on classification of goods in the cases specified in Items 3, of 4, of 5, 6 and 7 parts 2 of this Article is accepted by authorized customs authorities within thirty calendar days from the date of registration by such customs authorities of the statement for modification of the decision on classification of goods and becomes effective from the date of decision making about modification of the decision on classification of goods.
8. In decision making about modification of the decision on classification of goods authorized customs authorities refuse case:
1) if the statement for modification of the decision on classification of goods and the documents attached to it do not conform to the requirements established by parts 8, 8.1 and 22 articles 16 of this Federal Law;
2) if the documents and data specified in parts 3 and 4 of this Article submitted by the applicant contain contradictory information and (or) are provided not in full, necessary for decision making about modification of the decision on classification of goods.
9. The refusal in decision making about modification of the decision on classification of goods does not interfere with the repeated address of the applicant on condition of elimination of the reasons which formed the basis for refusal.
10. Authorized customs authorities make the decision on cancellation of the decision on classification of goods in the following cases:
1) by customs authority it is determined that the applicant for decision making about classification of goods submitted the documents containing the false and (or) incomplete information, or false documents;
2) the declaration on goods concerning the last component of goods in incomplete or incomplete type is not submitted before the expiration of aggregate term, the stipulated in Clause 103 presents of the Federal Law;
3) the applicant refused deliveries of goods, including after import or export of separate components of goods, except for the case specified in Item 6 of part 2 of this Article.
11. The decision on cancellation of the decision on classification of goods becomes effective from the date of decision making about classification of goods.
12. In case of loss by the applicant of the decision on classification of goods, the decision on modification of the decision on classification of goods, the decision on cancellation of the decision on classification of goods on paper authorized customs authorities issue the duplicate of the decision which is earlier received by the applicant within fifteen calendar days from the date of registration of a statement about issue of the duplicate.
1. The federal executive body performing functions on control and supervision in the field of customs affairs or other customs authority determined by the federal executive body performing functions on control and supervision in the field of customs affairs by the statement of the interested person makes the provisional solution on classification of goods according to the Commodity nomenclature of foreign economic activity (further - the provisional solution about classification of goods) according to Articles 23 - 27 Codes of the Union.
2. The provisional solution about classification of goods is effective within five years from the date of its acceptance.
3. The application for adoption of the provisional solution for classification of goods is submitted in the form of the electronic document signed by the strengthened qualified digital signature with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" or the paper document.
4. Person answering to conditions, stipulated in Article 83 Codes of the Union and part 4 of article 100 of this Federal Law or the representative who is properly authorized by such person can act as the applicant.
5. Exchange of electronic documents and (or) data is electronically performed by interaction of information system of customs authority and information system of the applicant with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)".
6. The statement for adoption of the provisional solution for classification of goods shall contain data on the payment document confirming payment of the state fee, the full commercial name, trade name (trademark), the main technical and commercial characteristics of goods, and also other information allowing to classify unambiguously goods.
7. If necessary tests and (or) samples of goods, the photo, drawings, drawings, the passports of products and other documents necessary for adoption of the provisional solution about classification of goods are represented.
8. The document confirming the power of the person which signed such application and documents attached to it is attached to the application for adoption of the provisional solution for classification of goods submitted on paper.
9. In consideration of the application about adoption of the provisional solution about classification of goods the authorized customs authority refuses case:
1) if the statement for adoption of the provisional solution for classification of goods and the documents attached to it, provided on paper are signed by unauthorized person;
2) if the statement for adoption of the provisional solution for classification of goods and the documents attached to it do not conform to the requirements established by parts 3, of 4, of 6, 7 and 8 these Articles, to requirements to the document form on paper or to format and structure of the statement in the form of the electronic document which are established by the federal executive body performing functions on control and supervision in the field of customs affairs;
3) if the applicant does not make payment of the state fee for adoption of the provisional solution about classification of goods and (or) in the statement for adoption of the provisional solution there are no data on the payment document confirming payment of the state fee.
10. The decision on refusal in consideration of the application about classification of goods is made on adoption of the provisional solution within twenty calendar days from the date of registration of such statement by authorized customs authority and goes to the applicant within the specified term in document type on paper or the electronic document signed by the strengthened qualified digital signature with indication of causes of failure.
11. The refusal in consideration of the application about adoption of the provisional solution about classification of goods does not interfere with the repeated address of the applicant on condition of elimination of the reasons which formed the basis for refusal in consideration of the specified statement.
12. If the documents and data submitted by the applicant do not allow to determine commodity code according to the Commodity nomenclature of foreign economic activity, the authorized customs authority in document type on paper or the electronic document signed by the strengthened qualified digital signature with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" notifies the applicant within twenty calendar days from the date of registration of a statement on adoption of the provisional solution about classification of goods by authorized customs authority about need of submission of the additional information. The applicant shall have reasonable request of the additional information and contain list of in addition required documents and (or) data influencing determination of commodity code according to the Commodity nomenclature of foreign economic activity.
13. The additional information is provided within sixty calendar days from the date of registration by customs authority of the inquiry sent to the applicant about need of submission of the additional information.
14. The form, format and structure of the notification on need of submission of the additional information are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
15. In adoption of the provisional solution about classification of goods the authorized customs authority refuses case:
1) if the provisional solution on the same goods which are specified is earlier issued to the applicant it (is described) in the statement for adoption of the provisional solution, except for case if effective period of earlier issued provisional solution expires within sixty days from the date of registration of a statement about adoption of the provisional solution;
2) if the additional information requested by authorized customs authority according to part 12 of this Article is not provided at the scheduled time or provided not in full;
3) if the statement for adoption of the provisional solution for classification of goods, the documents attached to it and provided additional information requested by authorized customs authority according to part 12 of this Article contains contradictory information.
16. The decision on refusal in adoption of the provisional solution about classification of goods in the case specified in Item 1 of part 15 of this Article is accepted within twenty calendar days from the date of registration by authorized customs authority of the statement for adoption of the provisional solution about classification of goods and goes to the applicant within the specified term in document type on paper or the electronic document signed by the strengthened qualified digital signature with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" with indication of causes of failure.
17. In the cases provided by Items 2 and 3 of part 15 of this Article, the decision on refusal in adoption of the provisional solution is made on classification of goods within twenty calendar days from the date of, the termination of term of submission to authorized customs authority of the additional information following behind day, and goes to the applicant no later than the day following behind day of adoption of such decision with indication of causes of failure.
18. The provisional solution about classification of goods is made within sixty calendar days from the date of registration by authorized customs authority of the statement for adoption of the provisional solution on classification of goods. In case of need submissions of the additional information according to part 12 of this Article the specified term stops and resumed from the date of registration by authorized customs authority of the arrived additional information.
19. The form of the provisional solution of classification of goods, procedure for its filling and procedure for entering into such solution of changes are determined by the Commission.
20. The format and structure of electronic type of the provisional solution about classification of goods and the decision on modification of the provisional solution on classification of goods are determined by the federal executive body performing functions on control and supervision in the field of customs affairs.
21. The federal executive body performing functions on control and supervision in the field of customs affairs determines form and procedure for filling on paper, format and structure of electronic type of the following documents:
1) statement for adoption of the provisional solution for classification of goods;
2) the decision on refusal in consideration of the application about adoption of the provisional solution about classification of goods;
3) the decision on refusal in adoption of the provisional solution about classification of goods;
4) decision on cancellation of the provisional solution on classification of goods;
5) decision on withdrawal of the provisional solution on classification of goods.
22. The decision on withdrawal of the provisional solution on classification of goods in the cases provided by the subitem 4 of Item 6 of article 26 of the Code of the Union can be accepted by authorized customs authority and becomes effective from the date of adoption of such decision.
23. The procedure for adoption of the provisional solution about classification of goods is determined by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
1. For the purpose of ensuring uniform application of the Commodity nomenclature of foreign economic activity by customs authorities the federal executive body performing functions on control and supervision in the field of customs affairs publishes explanations about classification of separate types of goods.
2. The federal executive body performing functions on control and supervision in the field of customs affairs provides free open entry of any interested persons in the territory of the Russian Federation to information on the provisional solutions and explanations accepted by customs authorities according to article 21 of the Code of the Union.
1. Determination of goods origin, imported into the Russian Federation and exported from the Russian Federation, is performed according to article 28 of the Code of the Union.
2. The goods origin is determined by the customs applicant and told customs authority in case of customs declaration of goods. The goods origin shall be documented according to article 29 of the Code of the Union.
1. Customs authorities exercise control of correctness of determination of goods origin for the purpose of ensuring compliance with measures of customs and tariff and non-tariff regulation and other measures in cases if application of such measures depends on goods origin, before release of goods and after their release according to features, stipulated in Clause 314 Codes of the Union.
2. In case of non-confirmation of the goods origin told by the customs applicant to customs authority in case of customs declaration of goods, the customs authority directs (hands) to the customs applicant the requirement about modification of the data declared in the customs declaration before release of goods or the decision of customs authority on modification of the data declared in the customs declaration after release of goods.
3. If in case of commodity importation to the Russian Federation it is revealed that the goods origin is unknown or the goods origin according to Item 5 of article 314 of the Code of the Union is considered unconfirmed, then the special economic measures and (or) enforcement powers provided by the Federal Law of December 30, 2006 No. 281-FZ "About special economic measures and enforcement powers" in cases are applied to goods if application of such measures depends on goods origin.
1. The federal executive body performing functions on control and supervision in the field of customs affairs according to the statement of the interested person makes provisional solutions on goods origin according to Articles 32 - 36 Codes of the Union.
2. The application for adoption of the provisional solution for goods origin is submitted in the form of the electronic document signed by the strengthened qualified digital signature of the interested person with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" or the paper document.
3. Exchange of electronic documents and (or) data is electronically performed by interaction of information system of customs authority and information system of the applicant with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)".
4. The statement shall be constituted in Russian, shall contain all data necessary for adoption of the provisional solution on goods origin and go to authorized customs authority in the form of the electronic document or the paper document.
5. Person answering to conditions, stipulated in Article 83 Codes of the Union and part 4 of article 100 of this Federal Law or the representative who is properly authorized by such person can act as the applicant.
6. The federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs can establish additional requirements to person specified in part 5 of this Article, in case of compliance to which such person can act as the applicant.
7. The provisional solution about goods origin is made on each description of goods, the Union imported on customs area from the specific country, no later than sixty calendar days from the date of registration of a statement on adoption of the provisional solution about goods origin.
8. The document confirming the power of the person which signed the application for adoption of the provisional solution for goods origin, and the documents attached to it is attached to the application for adoption of the provisional solution for goods origin submitted on paper.
9. In consideration of the application about adoption of the provisional solution about goods origin the authorized customs authority refuses case:
1) if the statement for adoption of the provisional solution for goods origin and the documents attached to it, provided on paper are signed by unauthorized person;
2) if the statement for adoption of the provisional solution for goods origin and the documents attached to it do not conform to the requirements established by parts 2, 4 - 8 these Articles and also requirements to format and the structure of the statement electronically established by the federal executive body performing functions on control and supervision in the field of customs affairs.
10. The decision on refusal in consideration of the application about adoption of the provisional solution about goods origin is made within twenty calendar days from the date of registration of a statement on adoption of the provisional solution about goods origin by authorized customs authority and goes to the applicant within the specified term in document type on paper or the electronic document signed by the strengthened qualified digital signature with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" with indication of causes of failure.
11. The refusal in consideration of the application about adoption of the provisional solution about goods origins does not interfere with the repeated address of the applicant on condition of elimination of the reasons which formed the basis for refusal in consideration of the specified statement.
12. If the documents and data submitted by the applicant do not allow to determine goods origin, authorized customs authority in document type on paper or the electronic document signed by the strengthened qualified digital signature with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" sends to the applicant within twenty calendar days from the date of registration of the specified statement by authorized customs authority the notification on need of submission of the additional information.
13. The form, format and structure of the notification on need of the submission of the additional information specified in part 12 of this Article are determined by the federal executive body performing functions on control and supervision in the field of customs affairs.
14. The additional information is provided within sixty calendar days from the date of registration by customs authority of the notification on need of submission of the additional information sent to the applicant.
15. In adoption of the provisional solution about goods origin the authorized customs authority refuses case:
1) if the provisional solution about goods origin on the same goods which are specified is earlier issued to the applicant it (is described) in the statement for adoption of the provisional solution for goods origin, except for case if effective period of earlier issued provisional solution expires within sixty days from the date of registration of a statement about adoption of the provisional solution;
2) if the additional information requested by authorized customs authority according to part 12 of this Article is not provided at the scheduled time or provided not in full;
3) if the statement for adoption of the provisional solution for goods origin, the documents attached to it and provided additional information requested by authorized customs authority according to part 12 of this Article contains contradictory information;
4) if as the document confirming goods origin the certificate of origin which is completed with violation of the requirements established by the corresponding rules of determination of the country of goods' origin or during verification of the certificate of origin, stipulated in Item 5th article 34 of the Code of the Union is provided, it is revealed that the certificate of origin is not authentic and (or) contains false information;
5) if the state body or authorized organization which issued and (or) authorized to check the certificate of origin, did not respond to the inquiry sent Item 5 of article 34 of the Code of the Union, in time, established by the right of the Union.
16. The decision on refusal in adoption of the provisional solution about goods origin in case, stipulated in Item 1 part 15 of this Article, is accepted within twenty calendar days from the date of registration by authorized customs authority of the statement for adoption of the provisional solution about goods origin and goes to the applicant within the specified term in the form of the electronic document signed by the strengthened qualified digital signature with use of the federal state information system "Single Portal of the State and Municipal Services (Functions)" or the paper document with indication of causes of failure.
17. In the cases provided by Items 2 and 3 of part 15 of this Article, the decision on refusal in adoption of the provisional solution is made on goods origin within twenty calendar days from the date of, the termination of term of submission to authorized customs authority of the additional information following behind day, and goes to the applicant no later than the day following behind day of adoption of such decision with indication of causes of failure.
18. In case, stipulated in Item 4 parts 15 of this Article, the decision on refusal in adoption of the provisional solution is made on goods origin within twenty calendar days from the date of registration by authorized customs authority of information obtained from the state body or authorized organization which issued and (or) authorized to check the certificate of origin according to Item 5 of article 34 of the Code of the Union, and goes to the applicant no later than the day following behind day of adoption of such decision with indication of causes of failure.
19. In case, stipulated in Item 5 parts 15 of this Article, the decision on refusal in adoption of the provisional solution is made on goods origin within twenty calendar days from the date of, the termination of term of submission to authorized customs authority of the additional information following behind day, and goes to the applicant no later than the day following behind day of adoption of such decision with indication of causes of failure.
20. In case of need submissions of the additional information according to parts 12 and 13 of this Article the term specified in part 7 of this Article stops from the date of the direction of the notice to produce of such additional information and is resumed from the date of registration by authorized customs authority of the arrived additional information.
21. If in case of adoption of the provisional solution for goods origin the inquiry is sent to the state body or authorized organization which issued and (or) authorized to check the certificate of origin according to Item 5 of article 34 of the Code of the Union, the term specified in part 20 of this Article stops from the date of sending an inquiry and is resumed from the date of registration by authorized customs authority of the arrived additional information.
22. If in case of verification of the certificate of origin according to item 4 of part 15 of this Article conducting customs examination according to Chapter 58 of this Federal Law is required, the term specified in part 20 of this Article stops and resumed from the date of receipt of results of customs examination by authorized customs authority.
23. The form of the provisional solution of goods origin, procedure for its filling and procedure for entering into such solution of changes are determined by the Commission.
24. The format and structure of electronic type of the provisional solution about goods origin, decisions on modification of the provisional solution on goods origin are determined by the federal executive body performing functions on control and supervision in the field of customs affairs.
25. The federal executive body performing functions on control and supervision in the field of customs affairs determines form and procedure for filling on paper, format and structure of electronic type of the following documents:
1) statement for adoption of the provisional solution for goods origin;
2) the decision on refusal in consideration of the application about adoption of the provisional solution about goods origin;
3) the decision on refusal in adoption of the provisional solution about goods origin;
4) decision on cancellation of the provisional solution on goods origin;
5) decision on withdrawal of the provisional solution on goods origin.
26. The procedure for adoption of the provisional solution about goods origin is determined by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
1. Determination of customs value of the goods imported into the Russian Federation is performed according to Chapter 5 of the Code of the Union.
2. The government of the Russian Federation establishes procedure for determination of customs value of the goods exported from the Russian Federation.
3. Customs value of the goods imported into the Russian Federation or exported from the Russian Federation is determined by the customs applicant in case of declaration of goods, except as specified, if according to the Code of the Union customs value is determined by customs authority.
4. Customs value of the goods imported into the Russian Federation is declared by the customs applicant in case of the declaration of goods according to the procedure established by the Commission.
5. Customs control of customs value of the goods moved through customs border of the Union when importing to the Russian Federation is performed according to Chapter 5 of the Code of the Union using the forms of customs control and measures providing carrying out customs control, established by the Code of the Union.
6. The federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs establishes:
1) procedure for customs control of customs value of the goods exported from the Russian Federation;
2) the procedure for the postponed determination of customs value of the goods exported from the Russian Federation including including cases of the postponed determination of customs value of goods, feature of application of method at the cost of the transaction with the goods exported from the Russian Federation during the using of the postponed determination of customs value of goods, feature of the statement of data on the preliminary size of customs value of goods, procedure and terms of the statement of exact size of customs value of goods and feature of customs control of customs value of goods;
3) in the cases determined by the Commission, the procedure for the postponed determination of customs value of goods including including cases of the postponed determination of customs value of goods, feature of application of method by the cost of the transaction with the goods imported into the Russian Federation during the using of the postponed determination of customs value of goods, feature of the statement of data on the preliminary size of customs value of goods, procedure and terms of the statement of exact size of customs value of goods and feature of customs control of customs value of goods;
4) features of customs control of customs value of goods in case of preliminary and periodic customs declaring, and also in case of customs declaring with features, stipulated in Item the 8th article 104 of the Code of the Union;
5) cases in case of which customs control of customs value of goods is exercised by specialized (functional) divisions of customs authorities on customs value.
7. Change of the data declared in the customs declaration in connection with change of customs value is performed in cases, procedure and in form which are established by the Commission according to article 112 of the Code of the Union based on the requirement of customs authority about modification of the data declared in the customs declaration before release of goods or the decision of customs authority on modification of the data declared in the customs declaration after release of goods.
8. The federal executive body performing functions on control and supervision in the field of customs affairs establishes operations procedure of officials of customs authorities in case of customs control of customs value of the goods imported into the Russian Federation or exported from the Russian Federation including operations procedure of officials of customs authorities in case of change of the data declared in the customs declaration in connection with change of customs value.
According to Item 15 of article 38 of the Code of the Union the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs establishes procedure for carrying out consultations between customs authority and the customs applicant for the purpose of the reasonable choice of cost basis for determination of the customs value of imported goods to the Russian Federation corresponding to articles 41 and 42 of the Code of the Union.
1. The federal executive body performing functions on control and supervision in the field of customs affairs according to the statement of the interested person makes the provisional solution concerning application of methods of determination of customs value of the goods imported into the Russian Federation (further in this Article - the provisional solution), according to Chapter 5 of the Code of the Union.
2. Person answering to conditions, stipulated in Article 83 Codes of the Union and part 4 of article 100 of this Federal Law or the representative who is properly authorized by such person can act as the applicant.
3. The provisional solution is made no later than thirty calendar days from the date of registration of a statement on adoption of the provisional solution.
4. The federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs establishes the procedure for acceptance and issue of the provisional solution including conditions and cases of issue of the provisional solution, terms of its action, and also procedure for decision making about cancellation of the provisional solution.
1. Payers of customs duties, taxes are persons specified in article 50 of the Code of the Union.
2. Payers of the special, anti-dumping, compensatory duties are persons specified in Item 2 of article 71 of the Code of the Union.
3. For the purposes of this Federal Law the concept "payers" means persons specified in this Article.
1. Payment due dates of customs duties, taxes, the special, anti-dumping, compensatory duties are established according to the Code of the Union, this Federal Law and the legislation of the Russian Federation.
2. Customs duties, taxes, the special, anti-dumping, compensatory duties concerning goods which features of customs declaring are stipulated in Item the 8th article 104 of the Code of the Union are paid to the terms established by this Federal Law and the legislation of the Russian Federation.
1. Advance payments are deposited to account the Federal Treasury via bank transfer through credit institutions. The order of the payer about introduction of advance payments is transferred to credit institution according to the procedure, determined by the legislation of the Russian Federation, including with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments.
2. Payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is made by the order by the payer advance payments according to Items 1, of 2, 4 and 5 parts 3 of article 35 of this Federal Law.
3. Customs duties, taxes concerning goods for private use can be paid with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, and also cash in cash desk of customs authority in absence cases in the place of making of customs transactions of credit institutions or possibility of payment of customs duties, taxes concerning goods for private use with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments.
4. In absence cases in the place of making of customs transactions located at the check point through Frontier of the Russian Federation, cash desk of customs authority, credit institutions or possibility of payment of customs duties, taxes concerning goods for private use with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments customs duties, taxes concerning goods for private use can be paid by cash directly to the authorized officer on condition of the conclusion customs authority with this person of the agreement on complete individual financial responsibility in accordance with the legislation of the Russian Federation.
5. Customs duties, taxes concerning the goods for private use sent in the international mailings concerning which customs transactions are made in places of the international post exchange can be paid with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, and also cash in cash desk of the organization of federal mail service in case of observance of the conditions determined in part 8 of article 203 of this Federal Law.
6. Customs duties, taxes concerning the goods for private use delivered by carriers (transportation shipping companies and services of courier delivery) to physical persons - receivers of goods, are paid via bank transfer, including with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments.
7. In case of introduction of advance payments, payment of customs duties, taxes and other payments which collection is assigned to customs authorities with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, information exchange between participants of calculations is performed by operators of customs payments.
8. Requirements to operators of customs payments, procedure for the organization of interaction between the them, persons making advance payments, paying customs duties, taxes and other payments which collection is assigned to customs authorities and the federal executive body performing functions on control and supervision in the field of customs affairs, and procedure for ensuring proper execution of liabilities assumed by operators of customs payments and money recovery in case of non-execution by operators of customs payments of the assumed liabilities are determined by the Government of the Russian Federation.
9. The operator of customs payments shall provide possibility of introduction of advance payments, customs duties, taxes and other payments which collection is assigned to customs authorities, by use of national payment instruments in the terms established by the Central bank of the Russian Federation in coordination with the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
10. The procedure for making of transactions on introduction of advance payments, payment of customs duties, taxes and other payments which collection is assigned to customs authorities with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, is determined by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs in coordination with the Central bank of the Russian Federation.
1. The customs receipt order is used for calculation and customs payment concerning goods for private use.
2. Procedure for filling of the customs receipt order in case of calculation of customs payments concerning goods for private use and procedure for introduction of changes in it are determined by the Commission.
3. By the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs features of filling of separate columns of the customs receipt order depending on types of customs payments concerning goods for private use, introduction in it of changes and its use can be determined.
4. The customs receipt order is used for calculation and payment of customs duties, taxes, the special, anti-dumping, compensatory duties and customs fees concerning the goods which are not relating to goods for private use in cases if their calculation cannot be made in the document based on which customs declaring of the specified goods, or in other document provided for calculation of such payments, and also other payments which collection is assigned to customs authorities is performed.
5. When using the customs receipt order in the cases specified in parts 4 of this Article, procedure for its filling depending on payment types which payment is reflected in the customs receipt order procedure for introduction in it for changes and procedure for its use are established by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
6. The customs receipt order can be drawn up in the form of the electronic document without printing on the form.
7. Concerning goods which customs declaring is performed according to Chapter 37 of the Code of the Union the customs duties, taxes levied at the single rates, or the customs duties, taxes levied in the form of cumulative customs payment can be also paid by physical persons based on other customs paper determined by the Commission according to Item 24 of article 266 of the Code of the Union.
1. The obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is performed by the payer, person performing with the payer solidary duty on payment of customs duties, taxes.
2. In case of collection of customs duties, taxes and other payments which collection is assigned to customs authorities, according to the procedure, determined by Chapter 12 of this Federal Law in case of non-execution or improper execution by persons specified regarding 1 this Article, obligation on payment of customs duties, taxes and other customs payments which collection is assigned to customs authorities discharge of duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, other persons is allowed.
3. Other persons have no right to require return paid for the payer or person performing with the payer solidary duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, the amounts of customs duties, taxes and other payments which collection is assigned to customs authorities.
4. The obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is considered performed in the cases provided by parts 5 and 6 of this Article.
5. The obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is considered performed if at the time of approach of payment due date of customs duties, taxes and other payments which collection is assigned to customs authorities, persons specified regarding 1 this Article to customs authority submit the order about use of advance payments according to Items 1, of 2, 4 both 5 parts 3 of article 35 of this Federal Law and the amount of advance payments of the payer at least amount of the customs duties estimated and subject to payment, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee. Partial discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is not allowed.
6. The obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities is considered performed if the size of the money specified in this part constitutes at least amount of the customs duties estimated and subject to payment, taxes and other payments which collection is assigned to customs authorities:
1) from the moment of offsetting of cash pledge and if such offsetting is made at the initiative of person who posted cash bail from the moment of receipt of the order by customs authority about such offsetting concerning specific types and the amounts of customs duties, taxes and other payments which collection is assigned to customs authorities, concerning specific goods;
2) from the moment of identification of the data containing in the order about money transfer into the account of the Federal Treasury with the data containing in the electronic document confirming making of transaction on money transfer with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, into the account of the Federal Treasury;
3) from the moment of write-off based on the order of customs authority on indisputable money recovery from the account of the payer in bank;
4) from the moment of revenues to the account of the Federal Treasury on account of payment of customs duties, taxes and other payments which collection is assigned to customs authorities, money in case of their transfer:
a) bank, the state corporation of development "ВЭБ.РФ" (further - ВЭБ.РФ), Eurasian Development Bank according to the bank guarantee;
b) the guarantor according to the guarantee agreement;
c) the territorial authority of federal executive body performing functions on providing established procedure of activity of the courts, execution of court resolutions, acts of other bodies and officials, law-enforcement functions and functions on control and supervision in the established field of activity;
d) the guaranteeing consolidation (association) in cases, stipulated in Article the 76th this Federal Law;
e) bank in case of execution of the order of customs authority on transfer of electronic money;
5) from the moment of cash receipt into the account of the Federal Treasury in case of collection of customs duties, taxes and other payments which collection is assigned to customs authorities, due to pledge of the property accepted by customs authority as ensuring discharge of duty on payment of customs duties, taxes, ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties, ensuring discharge of duty of the legal entity performing activities in the field of customs affairs, ensuring fulfillment of duties of Authorized Economic Operator. In case of collection of customs payments, the special, anti-dumping, compensatory duties, percent and penalty fee for the account of goods concerning which customs payments are not paid or not completely paid the special, anti-dumping, compensatory duties, obligation on customs payment, the special, anti-dumping, compensatory duties, percent and penalty fee it is considered all cash amount performed from the moment of revenues to the account of the Federal Treasury, such goods obtained from realization;
6) from the moment of payment of cash in cash desk of customs authority, or it is direct to the authorized officer on condition of the conclusion customs authority with this person of the agreement on complete individual financial responsibility in accordance with the legislation of the Russian Federation, or in cash desk of the organization of federal mail service in case of observance of the conditions determined in part 15 of article 203 of this Federal Law;
7) from the moment of the address customs authority of collection on the amounts of cash pledge in the cases provided by parts 10 and 11 of article 76 of this Federal Law or from the moment of acceptance by customs authority of the decisions provided by part 21 of Article 76 and part 3 of article 80 of this Federal Law.
7. For the purposes of release of goods confirmation of discharge of duty of the payer on payment of customs duties, taxes and other payments which collection is assigned to customs authorities in case of their payment with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, is the electronic document confirming making of transaction on money transfer with use of program and (or) technical means (devices) within payment system which operator is the operator of customs payments, into the account of the Federal Treasury.
8. From the moment of forming of the specified document the money transferred for the purpose of payment of customs duties, taxes and other payments which collection is assigned to customs authorities becomes irrevocable.
9. For the purposes of release of the goods for private use moved in the accompanied baggage in case of customs payment via bank transfer confirmation of discharge of duty of the payer on payment of customs duties, taxes is the document created by credit institution, confirming introduction by the payer of money, or the document confirming execution of the order by bank about money transfer on account of customs payment.
10. For the purposes of release of goods for private use in case of customs payment in cash desk of customs authority or it is direct to the authorized officer of customs authority confirmation of discharge of duty of the payer on payment of customs duties, taxes the document processed by cash desk of customs authority or the authorized officer of customs authority, confirming introduction by the payer of money on account of customs payment is.
11. Customs authorities have no right to require from the payer of confirmation of cash receipt into the account of the Federal Treasury. According to the statement of the payer no later than twenty calendar days from the date of following behind day of receipt of such statement, the customs authority shall issue payment confirmation of customs duties, taxes and other payments in document type on paper or the electronic document, but no more than in three calendar years preceding day of submission of this statement. The form, format and structure of payment confirmation of customs duties, taxes are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
12. The obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is considered performed from the moment of cash receipt into the account of the Federal Treasury on account of compensation of damage in the form of unpaid customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee in the amount of, established by the legislation of the Russian Federation.
13. If according to this Federal Law the payer of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee the customs authority is, the obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee is performed according to the procedure, established by the budget legislation of the Russian Federation.
1. The obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities in case of liquidation of the organization is performed by liquidation commission at the expense of the money of the specified organization including received from realization of its property.
2. The priority of discharge of duty in case of liquidation of the organization among settlings with other creditors of such organization is determined by payment of customs duties, taxes and other payments which collection is assigned to customs authorities by the civil legislation of the Russian Federation.
1. The obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities by reorganization of the legal entity is performed by his legal successor (legal successors).
2. Discharge of duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities by reorganization of the legal entity is assigned to his legal successor (legal successors) irrespective of whether the facts and (or) circumstances of non-execution or improper execution by the reorganized legal entity of the specified obligation were known before completion of reorganization of the legal entity to the legal successor (legal successors). At the same time the legal successor (legal successors) shall pay the penalty fee which is due on the obligation which passed to him.
3. The legal successor (legal successors) of the reorganized legal entity in case of execution by this Article of obligation assigned to it on payment of customs duties, taxes and other payments which collection is assigned to customs authorities has all rights, fulfills all duties according to the procedure, provided by the Code of the Union and this Federal Law for payers.
4. Reorganization of the legal entity does not change completion dates of its obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, the legal successor (legal successors) of this legal entity.
5. In case of merge of several legal entities by their legal successor regarding discharge of duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities the legal entity who resulted from such merge is recognized.
6. When joining one legal entity to other legal entity by the legal successor of the attached legal entity regarding discharge of duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities the legal entity who attached it is recognized.
7. In case of separation of the legal entity the legal entities who resulted from such separation are recognized legal successors of the reorganized legal entity regarding discharge of duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities.
8. In the presence of several legal successors share of participation of each of them performed by obligation of the reorganized legal entity is determined by payment of customs duties, taxes and other payments which collection is assigned to customs authorities according to the procedure, provided by the civil legislation of the Russian Federation.
9. If the transfer act in the cases established by the legislation of the Russian Federation does not allow to determine share of the legal successor of the reorganized legal entity or excludes possibility of execution in full of obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, and such reorganization was directed by any legal successor to non-execution of obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, then the legal entities who by a court decision again arose perform solidary duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, the reorganized person.
10. In case of allocation from the list of the legal entity of one or several legal entities of legal succession in relation to the reorganized legal entity regarding execution of its obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities does not arise. If as a result of allocation from the list of the legal entity of one or several legal entities person to who the obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities is assigned has no opportunity to fulfill in full this duty and such reorganization was directed to non-execution of obligation on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, then the legal entities by a court decision allocated perform solidary duty on payment of customs duties, taxes and other payments which collection is assigned to customs authorities, the reorganized person.
11. When transforming the legal entity of one form of business to the legal entity of other form of business the obligation of the reorganized legal entity on payment of customs duties, taxes and other payments which collection is assigned to customs authorities is assigned to again arisen legal entity.
In cases if for the purposes of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties, percent and penalty fee, including for determination of customs value of goods, it is required to make recalculation of foreign currency in currency of the Russian Federation, such recalculation is made on the official rate of foreign currency to the ruble of the Russian Federation established by the Central bank of the Russian Federation and operating on the date of registration of the customs declaration by customs authority if other is not established by the Code of the Union or this Federal Law.
1. Percent are paid:
1) for provision of delay or payment by installments of payment of import customs duties, taxes, except as specified, stipulated in Item 2 articles 59 of the Code of the Union;
2) when placing goods, specified in the subitem 1 of Item 3 of article 134 of the Code of the Union, under customs procedure of release for internal consumption;
3) from the amounts of import customs duties, taxes, the special, anti-dumping, compensatory duties paid (collected) according to Item 5 of Article 174, Item 1 of Article 175, Item 8 of Article 208, Item 5 of article 216 of the Code of the Union;
4) from the amounts of import customs duties, taxes, the special, anti-dumping, compensatory duties, stipulated in Item 3 articles 226 of the Code of the Union;
5) from the amounts of the import customs duties paid (collected) according to Item 7 of article 198 of the Code of the Union;
6) from the amounts of import customs duties, taxes paid (collected) concerning goods according to the subitem 5 of Item 8 of article 225 of the Code of the Union and also on the amounts of import customs duties, taxes paid concerning these goods in case of partial payment of import customs duties, taxes;
7) from the amounts of the special, anti-dumping, compensatory duties paid (collected) concerning goods according to Item 14 of article 225 of the Code of the Union;
8) in cases, stipulated in Item the 7th Articles 241, Item 6 of article 247 of the Code of the Union;
9) in cases, stipulated in Article 145, parts 3 - the 5th article 172 of this Federal Law.
2. Percent are subject to payment in the amount of one trekhsotshestidesyaty key interest rate of the Central bank of the Russian Federation for each day of the period specified in part 3 of this Article. The key interest rate of the Central bank of the Russian Federation operating during the corresponding periods of the actual use of delay is applied to calculation of the size of percent.
3. Percent are charged for the periods established by the Code of the Union, and in cases:
1) provided by part 5 of article 145 of this Federal Law, - from the date of goods placement under customs procedure of outward processing till day of discharge of duty on payment of customs duties, taxes;
2) provided by part 6 of article 145 of this Federal Law, - from the date of goods placement under customs procedure of outward processing till day of the room of such goods under customs procedure of export;
3) provided by part 3 of article 172 of this Federal Law, - from the date of registration by customs authority of the customs declaration submitted for goods placement under customs procedure of temporary export till day of discharge of duty on payment of export customs duties;
4) provided by parts 4 and 5 of article 172 of this Federal Law, - from the date of registration by customs authority of the customs declaration submitted for goods placement under customs procedure of temporary export till day of goods placement under customs procedure of export.
4. Percent are paid no later than the day following behind day of discharge of duty on payment of customs duties, taxes.
5. Payment, collection and return (offsetting) of percent are made according to the procedure, provided by the Code of the Union and this Federal Law in relation to payment, collection and return (offsetting) of customs duties, taxes.
6. Interest payment in the cases provided by part 17 of Article 36, parts 11, of the 18th Article 67, part 7 of Article 68, part 12 of Article 69 and part 24 of article 77 of this Federal Law is made according to the specified Articles.
1. Advance payments which introduction is stipulated in Article 48 Codes of the Union can be used on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties, customs fees, cash pledge, customs duties, taxes concerning goods for private use, and also payment of other payments which collection is assigned to customs authorities.
2. Information on the money which arrived into the account of the Federal Treasury as advance payments is reflected in personal account of the payer no later than four hours from the moment of receipt to the chief manager of the income of the federal budget of the bank statement.
3. As the order of person which made advance payments is considered:
1) giving by person who made advance payments or the customs representative for and on behalf of this person of the customs declaration or adjustment of the declaration on goods;
2) giving by person who made advance payments, the statement specified in the paragraph the second item 4 of article 277 of the Code of the Union;
3) filing of application about return of advance payments or statements for offsetting of the money paid as advance payments on account of cash pledge;
4) filing of application about use of advance payments in connection with receipt of the notification (refining to the notification) about the amounts of customs payments, the special, anti-dumping, compensatory duties which are not paid at the scheduled time, percent and penalty fee;
5) filing of application about offsetting of advance payments on account of discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties according to article 204 of this Federal Law.
4. The statements specified in Items 3 - 5 parts 3 of this Article, move in document type on paper or the electronic document by the direction through personal account in the customs authority authorized on acceptance and consideration of the specified statements.
5. The form, format, structure and procedure for representation by person who made advance payments, the statements specified in Items 3 - 5 parts 3 of this Article, are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
6. According to the statement of person which made advance payments, submitted in document type on paper or the electronic document, the customs authority authorized by the federal executive body performing functions on control and supervision in the field of customs affairs on acceptance and consideration of such statements no later than twenty calendar days from the date of, the receipt of such statement following behind day, shall provide to the specified person the report on expenditure of the money deposited as advance payments, but no more than in three years preceding day of submission of the specified statement.
7. The form, format, structure and procedure for filing of application of person specified in part 6 of this Article in customs authority are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
8. At the request of person which made advance payments, the report on expenditure of money can be provided by customs authority in document type on paper or the electronic document signed by the strengthened qualified digital signature and directed through personal account.
9. The report on expenditure of the money deposited as advance payments for the period specified in the statement for expenditure of money of person shall contain data:
1) about the amounts of the arrived advance payments for the period, specified in the statement which acquired the status of the advance payments made by the payer earlier in the form of cash pledge or which are excessively paid or excessively enforced customs payments, the special, anti-dumping, compensatory duties, other payments which collection is assigned to customs authorities;
2) about the amounts of the advance payments spent for customs payment, the special, anti-dumping, compensatory duties, other payments which collection is assigned to customs authorities, with indication of details of documents based on which such expenditure was performed;
3) about the amounts of advance payments, the applications for return returned to person with indication of details and decisions on return;
4) about remaining balance of the advance payments which are not spent for payment of customs duties, taxes and other payments which collection is assigned to customs authorities, for cash pledge and not returned to person for the date specified in the statement.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.