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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 2, 2019 No. 1005

About procedure for application of general ensuring discharge of duty on payment of customs duties, taxes if all customs transactions are made in the territory of the Russian Federation, and determination of cases and conditions under which the total amount of the customs duties, taxes which discharge of duty on payment is provided with such general providing exceeds the amount of such general providing, and limits of such excess

According to part 5 of article 59 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed Rules of application of general ensuring discharge of duty on payment of customs duties, taxes if all customs transactions are made in the territory of the Russian Federation.

2. Determine that total excess by the amount of the customs duties, taxes which discharge of duty on payment is provided with general ensuring discharge of duty on payment of customs duties, taxes (further - general providing), the amount of such general providing is allowed for 5 percent in case of goods placement under customs procedure of customs transit in case of observance of the following conditions:

a) person which provided general providing is the legal entity created in accordance with the legislation of the Russian Federation in one of the following forms of business:

limited liability company;

joint-stock company;

b) state registration of the legal entity is performed at least in 5 years prior to day of provision in customs authority of general providing;

c) the legal entity has the registered authorized capital in the amount of at least 100 million rubles;

d) the legal entity is not in process of liquidation or reorganization (except for transformations of the legal entity);

e) the legal entity is not recognized by judicial authority insolvent (bankrupt) or the procedures applied in the case of bankruptcy are not applied to it;

e) the legal entity within 3 years regularly at least 30 once a year acted as the customs applicant of customs procedure of customs transit with use of general providing;

g) the legal entity has no duty which is not fulfilled at the scheduled time on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent;

h) disciplinary measures of customs payments, the special, anti-dumping, compensatory duties, percent and penalty fee were not applied to the legal entity within the last 3 years;

i) the amount of the general providing provided in customs authority constitutes at least 50 million rubles.

3. Determine that total excess by the amount of the customs duties, taxes which discharge of duty on payment is provided with general providing, the amount of such general providing is allowed for 10 percent in case of goods placement under customs procedure of customs transit in case of observance of the conditions established by subitems "a" - "d", and "and" Item 2 of this resolution, and also the following conditions:

a) the legal entity within 5 years regularly at least 30 once a year acted as the customs applicant of customs procedure of customs transit with use of general providing;

b) within 5 years measures for collection of customs payments, the special, anti-dumping, compensatory duties, percent and penalty fee were not applied to the legal entity.

4. This resolution becomes effective after 30 days after day of its official publication.

5. Provisions of Item 3 of this resolution are applied since January 1, 2024.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of August 2, 2019 No. 1005

Rules of application of general ensuring discharge of duty on payment of customs duties, taxes if all customs transactions are made in the territory of the Russian Federation

1. These rules determine procedure for application of general ensuring discharge of duty by payment of customs duties, taxes (further respectively - general providing, obligation) if all customs transactions are made in the territory of the Russian Federation.

2. General providing is accepted by the customs authority specified in Item 2 of part 7 of Article 60, Item 2 of part 11 of Article 61 and Item 2 of part 10 of article 62 of the Federal law "About Customs Regulation in the Russian Federation about Modification of Separate Legal Acts of the Russian Federation" (further - the Federal Law) depending on method of ensuring discharge of duty.

3. General providing can be used for ensuring discharge of duty according to the customs papers submitted to customs authorities, any customs authority.

4. The accepted general providing is considered according to registration number of the customs receipt which according to part 3 of article 54 of the Federal Law confirms acceptance of general providing (further - the customs receipt).

5. Application of the general providing accepted by customs authority is performed based on the order of person which provided general providing, this person, testimonial of intention, to use such general providing for ensuring discharge of duty according to the customs paper (further - the order).

6. The order is drawn up in the form of the electronic document.

Execution of the order in document type on paper constituted in any form is allowed if the customs authority has no possibility of receipt of the order in the form of the electronic document in connection with the defect of the information systems used by customs authorities caused by technical failures, violations in operation of means of communication (telecommunication networks and the Internet), electricity outage and also if discharge of duty is provided according to the customs paper processed in document type on paper.

7. On hand registration number of the customs receipt is specified.

8. The customs authority in which the order arrived according to registration number of the customs receipt performs observance of the following conditions:

a) availability of the accepted general providing and its not reserved (free) remaining balance;

b) submission of the order by person who provided general providing whose obligation is provided according to the customs paper, or the customs representative who provided general providing and performing solidary duty with person whose obligation is provided according to the customs paper;

c) observance of the requirement for effective period of the bank guarantee, the guarantee agreement established by part 7 of article 59 of the Federal Law if general providing is provided in the form of the bank guarantee or the guarantee.

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