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

of March 12, 2019 No. 381

About approval of the Procedure for the organization of customs escort in case of customs escort of vehicles only on the territory of the Russian Federation

According to part 2 of article 250 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), 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. Approve the enclosed Procedure for the organization of customs escort in case of customs escort of vehicles only on the territory of the Russian Federation.

2. Declare invalid the order of FCS of Russia of February 25, 2011 No. 397 "About approval of the Procedure for customs escort of the vehicles of international delivery transporting goods" (it is registered by the Ministry of Justice of the Russian Federation 22.04. 2011, registration No. 20552).

3. This order becomes effective after 30 days after day of its official publication.

Appendix

to the Order Federal Customs Service of the Russian Federation of March 12, 2019 No. 381

Procedure for the organization of customs escort in case of customs escort of vehicles only on the territory of the Russian Federation

I. General provisions

1. The procedure for the organization of customs escort in case of customs escort of vehicles only on the territory of the Russian Federation (further - the Procedure) is developed for the purpose of ensuring uniform application by customs authorities of customs escort as the measure providing carrying out customs control.

2. The procedure is applied in case of customs escort of the vehicles transporting the goods which are under customs control or the vehicles which are under customs control (further - vehicles of international delivery), officials of customs authorities to which job responsibilities implementation of customs escort belongs.

II. Decision on application of customs escort

3. In transit goods according to customs procedure of customs transit the customs authority makes the decision on application of customs escort in the following cases:

1) non-presentation according to Article 146 of the Customs code of the Eurasian Economic Union (The Federal Law of November 14, 2017 No. 317-FZ "About ratification of the Agreement on the Customs code of the Eurasian Economic Union" (The Russian Federation Code, 2017, No. 47, the Art. 6843) (further - shopping Mall EEU) ensuring discharge of duty on payment of import customs duties, taxes, the special, anti-dumping, compensatory duties or provision of ensuring execution of such obligation in the amount of smaller, than the size determined according to article 146 of shopping Mall EEU;

3) non-execution by carrier at the scheduled time of obligation on payment of import customs duties, taxes, the special, anti-dumping, compensatory duties according to article 153 of shopping Mall EEU, except as specified, when the Authorized Economic Operator having the certificate of the first or third type acts as the customs applicant of the goods placed under customs procedure of customs transit.

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