ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of March 12, 2019 No. 380

About establishment of procedure for accounting of the goods placed under customs procedure of free warehouse, and goods, the made (received) with use goods placed under customs procedure of free warehouse, forms of the reporting on such goods, procedure for filling of such forms and procedure and terms of submission to customs authority of such reporting

According to part 3 of article 163 of the Federal Law 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" (The Russian Federation Code, 2018, No. 32, the Art. 5082, No. 49, the Art. 7524), and also Item 1 of the Regulations on the Federal Customs Service approved by the order of the Government of the Russian Federation of September 16, 2013 No. 809 (The Russian Federation Code, 2013, No. 38, the Art. 4823, No. 45, Art. 5822; 2014, No. 37, Art. 4971; 2015, No. 2, Art. 491, No. 47, Art. 6586; 2016, No. 17, Art. 2399, No. 28, Art. 4741; 2017, No. 25, Art. 3689; 2019, to No. 7, of the Art. 627), I order:

1. Establish:

1) procedure for accounting of the goods placed under customs procedure of free warehouse, and the goods made (received) with use goods placed under customs procedure of free warehouse (appendix No. 1);

2) forms of the reporting on the goods placed under customs procedure of free warehouse and the goods made (received) with use goods placed under customs procedure of free warehouse (appendix No. 2);

3) procedure for filling of forms of the reporting on the goods placed under customs procedure of free warehouse and the goods made (received) with use goods placed under customs procedure of free warehouse (appendix No. 3);

4) procedure and terms of submission to customs authority of the reporting on the goods placed under customs procedure of free warehouse and the goods made (received) with use goods placed under customs procedure of free warehouse (appendix No. 4).

2. This order becomes effective since July 1, 2019.

Appendix №1

to the Order of the Federal Customs Service of the Russian Federation of March 12, 2019 No. 380

Procedure for accounting of the goods placed under customs procedure of free warehouse, and the goods made (received) with use goods placed under customs procedure of free warehouse

I. General provisions

1. This procedure determines rules of accounting of the goods placed under customs procedure of free warehouse, and the goods made (received) with use goods placed under customs procedure of free warehouse for the customs purposes (further respectively - the Procedure, accounting of goods).

2. The Russian legal entity who is the owner of free warehouse records the goods specified in Item of 1 this Procedure including submission to customs authorities of the reporting specified in appendix No. 2 to this order according to article 163 of the Federal Law 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" (The Russian Federation Code, 2018, No. 32, of the Art. 5082, No. 49, of the Art. 7524) (further - the Federal Law No. 289-FZ), federal accounting standards and this Procedure.

3. Account of goods by the owner of free warehouse is kept in electronic form with use of the automated information system of accounting of goods meeting the requirements established by part 3 of article 369 of the Federal Law No. 289-FZ (further - the automated system of accounting), and providing opportunity:

1) comparisons of the data provided to customs authorities when making customs transactions concerning the goods specified in Item of 1 this Procedure with data on carrying out economic activities concerning such goods;

2) traceabilities of movement of the goods which are the objects of accounting of goods specified in item 4 of this Procedure at all stages of their economic life using the identifier specified in the subitem "zh" of Item 8 of this Procedure;

3) storages of the data specified in the subitem of 1 this Item during the entire period of functioning of free warehouse from the moment of acceptance of goods to accounting;

4) access (including removed) to the data specified in the subitem of 1 this Item, to customs authority in which region of activities the free warehouse is located (further - authorized customs authority);

5) forming of the reporting on the goods placed under customs procedure of free warehouse, and the goods made (received) with use goods placed under customs procedure of free warehouse, completed in forms and according to the procedure according to appendices No. 2 and No. 3 to this order respectively.

4. Independent object of accounting of goods according to this Procedure are the goods of one name, trademark, brand, model, the article, grade, the standard carried to one classification code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU) and having identical cost:

1) placed under customs procedure of free warehouse according to one customs declaration, in cases when goods have individual identification signs and their placement (storage) and use in the territory of free warehouse are performed taking into account such individual identification signs;

2) placed under customs procedure of free warehouse according to different customs declarations, in cases when the goods placed under customs procedure of free warehouse have no individual identification signs and are stored in the mixed type, including in bulk, nasypy, in bulk;

3) made (received) with use of the goods placed under customs procedure of free warehouse, and at the same time reflected in bookkeeping registers.

5. Accounting of the goods specified in item 4 of this Procedure is performed separately for foreign goods and goods of the Eurasian Economic Union (further - goods of EEU).

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