ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 18, 2020 No. 27n

About competence of customs authorities on making of certain customs transactions and specific functions concerning goods

According to part 2 of Article 98 and part 4 of article 253 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), Item 1 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2018, to No. 30, of the Art. 4748), I order:

1. Determine that customs posts of the Central excise customs, except for the Specialized customs post of the Central excise customs (code 10009130) and the Far East specialized customs post of the Central excise customs (code 10009260) (further - Specialized and Far East specialized customs posts) have competence on making of customs transactions concerning the excise goods and goods specified in appendices No. No. 1, of 3, 5 to this order (further - certain types of goods) if other is not established by this order, except for competence on making of customs transactions concerning excisable and other types of goods which is regulated by other regulatory legal acts adopted in accordance with the legislation of the Russian Federation.

2. Competence on providing importers with excise stamps the customs authorities specified in appendix No. 2 to this order have.

3. The customs authorities which are not specified in appendix No. 2 to this order have no competence on providing importers with excise stamps.

4. Determine that the Excise specialized customs post (the center of electronic declaring) of the Central excise customs (code 10009100) (further - the Excise specialized customs post (TsED)) irrespective of customs procedure has competence on making of the customs transactions determined by Chapters 17 and 18 of the Customs code of the Eurasian Economic Union (The Federal Law of November 14, 2017 No. 317 "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), with use of the declaration on goods (further - DT) and documents in electronic form concerning excisable and certain types of goods.

5. Determine that customs posts of the Central excise customs, except for the Excise specialized customs post (TsED), Specialized and Far East specialized customs posts, have competence on making of customs transactions, excellent from specified in item 4 of this order, concerning excisable and certain types of goods.

6. Determine that customs posts of the Central excise customs, except for the Excise specialized customs post (TsED), Specialized and Far East specialized customs posts, and also the customs authorities specified in appendix No. 4 to this order have competence on making of customs transactions, excellent from determined by Chapters 17 and 18 of shopping Mall EEU, concerning the goods specified in appendices No. 1 and No. 3 to this order.

7. Determine that customs posts of the Central excise customs, except for the Excise specialized customs post (TsED), Specialized and Far East specialized customs posts, and also the customs authorities specified in appendix No. 6 to this order have competence on making of customs transactions, excellent from determined by Chapters 17 and 18 of shopping Mall EEU, concerning the goods specified in appendices No. 1 and No. 5 to this order.

8. Determine that customs posts of the Central excise customs, except for the Excise specialized customs post (TsED), Specialized and Far East specialized customs posts, and the customs authorities specified in appendix No. 4 to this order concerning the goods specified in appendices No. 1 and No. 3 to this order, and also the customs authorities specified in appendix No. 6 to this order concerning the goods specified in appendices No. 1 and No. 5 to this order have the right to make the customs transactions determined by Chapters 17 and 18 of shopping Mall EEU connected:

a) with declaration of goods using the customs declaration on paper;

b) with goods placement under customs procedures of destruction, refusal for benefit of the state, temporary import (admission), temporary export, special customs procedure;

c) with goods placement under customs procedures of conversion on customs area and outward processings if as the document on conditions of conversion of goods DT is used;

d) with declaration of goods, placed under the customs procedures declared for completion of the customs procedures specified in this Item.

9. Determine that the Diplomatic customs post of the Moscow customs (the code 10129030) has competence on making of customs transactions, excellent from determined by Chapters 17 and 18 of shopping Mall EEU, and also on making of the customs transactions specified in Item 8 of this order concerning the goods specified in appendix No. 5 to this order which receivers are bodies of the Ministry of Internal Affairs of Russia, Emercom of Russia, FSO of Russia, FSB of Russia, military units, and also representative offices of the foreign companies and firms, mass media and their employees or in case of completion of action of customs procedure of temporary import (admission).

10. The customs authorities which are not specified in Item 6 of this order have no competence on making of customs transactions concerning the goods specified in appendix No. 3 to this order, except as specified, determined by this order.

The customs authorities which are not specified in Items 7 and 9 of this order have no competence on making of customs transactions concerning the goods specified in appendix No. 5 to this order, except as specified, determined by this order.

11. Determine that competence on making of the customs transactions determined by Chapters 17 and 18 of shopping Mall EEU concerning the goods specified in the appendices No. 3 and No. 5 to this order placed under customs procedure of customs warehouse the customs authorities specified in Item 8 of this order in which region of activities there are such goods have and at the same time the customs warehouse functions or there is storage location which is not customs warehouse according to item 4 of article 155 of shopping Mall EEU.

12. Determine that competence on making of the customs transactions specified in item 4 of this order concerning the goods classified in goods item 3403 and subsubline items of 2710 19 710 0 - 2710 99 000 0 CN FEA EEU, exclusively Excise specialized customs post (TsED) has.

13. Determine that customs authorities, except for the Excise specialized customs post (TsED) having the right to make concerning the goods classified in goods item 3403 and subsubline items of 2710 19 710 0 - 2710 99 000 0 CN FEA EEU, customs transactions:

a) excellent from determined by Chapters 17 and 18 of shopping Mall EEU;

b) determined by Chapters 17 and 18 of shopping Mall EEU in the cases specified in subitems "a", "b", "g" of Item 8 of this order.

14. Customs authorities, except for specified in appendices No. 4 and No. 6 to this order in which region of activities there are special (free) economic zones equated to them the territory of the advancing social and economic development or the free port of Vladivostok (further - SEZ), or are free warehouses, have the right to make concerning the goods specified in appendices No. 3 and No. 5 to this order, the customs transactions connected with import (export) of goods on (c) territory(territories) of SEZ or free warehouse.

15. Not apply this order:

1) when implementing the customs transactions connected with arrival (departure) of goods in the Russian Federation using customs procedure of customs transit;

2) when placing goods under customs procedures of duty-free trade, export, movement of the goods intended for the prevention and liquidation of natural disasters and other emergency situations, including the goods intended for free distribution to the faces injured with emergency situations, and the goods necessary for carrying out rescue and other urgent works and life activity of rescue units and also movement of goods of the Eurasian Economic Union (further - EEU) between customs authorities of the Russian Federation through the territory of other state and movement of goods through Frontier of the Russian Federation between the military units of the Russian Federation deployed in the territory of the Russian Federation and outside this territory and also when moving supplies through customs border of EEU;

3) concerning the goods which arrived to the Russian Federation, being in the check point through Frontier of the Russian Federation or in other customs control zone located in close proximity to the check point, are not placed under any customs procedure, placed under customs procedure of re-export, and also decreasing from the Russian Federation from the specified check point;

4) concerning the goods moved with physical persons for personal, the family, house and other not connected with implementation of business activity needs;

5) concerning the goods moved with the foreign physical persons or legal entities of separate categories using customs privileges according to Chapter 42 of shopping Mall EEU;

6) concerning the goods moved in the international mailings;

7) concerning exhibition samples and samples for carrying out certified testing (taking into account quantitative restrictions of goods of the corresponding category);

8) concerning the goods specified in appendix No. 5 to this order if these goods are intended for the ensuring activities of the airport (airfield), air carriers and the aircraft repair companies located in the region of activities of the customs authority performing customs transactions concerning the specified goods;

9) concerning the goods imported into the Russian Federation which are not subject to customs declaring;

10) concerning the goods specified in appendix No. 5 to this order, which are temporarily imported for demonstration at exhibitions, fairs, the international meetings and other similar actions (except for exhibitions in the places of implementation of productive or other business activity which are carried out for the purpose of sale of the imported goods) concerning which the right EEU full conditional release from payment of customs duties, taxes is provided;

11) in case of release of goods according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region without payment of excise based on subitem 1.1 of article 185 of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2015, No. 48, Art. 6689);

12) when making the customs transactions performed when carrying out customs control after release of goods.

16. Declare invalid the order of the Ministry of Finance of the Russian Federation of April 12, 2018 No. 78n "About competence of customs authorities on making of customs transactions concerning excisable and other certain types of goods" (it is registered by the Ministry of Justice of the Russian Federation 24.05. 2018, registration No. 51180).

17. To impose control of execution of this order by customs authorities on the Head of the Federal Customs Service Bulavin V. I.

18. This order becomes effective after thirty days after day of its official publication.

Appendix №1

to the Order of the Ministry of Finance of the Russian Federation of February 18, 2020 No. 27n

List of certain types of goods

1. Goods of one with excise goods goods item of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU), and also specified in appendix No. 3 to this order.

2. The goods specified in appendix No. 5 to this order and also tires, tires pneumatic rubber.

3. The goods imported in one consignment with the excise goods or goods specified in Item 2 of this list.

4. Not excisable alcohol-containing food and non-food products which turnover is subject to licensing.

5. The goods classified in commodity group of 24 CN FEA EEU.

6. The goods imported into the Russian Federation and classified in goods item 3403 and subsubline items of 2710 19 710 0 - 2710 99 000 0 CN FEA EEU.

Appendix № 2

to the Order of the Ministry of Finance of the Russian Federation of February 18, 2020 No. 27n

The list of the customs authorities performing providing importers with excise stamps

 

Name of customs authority	Code	Regions in which the organizations (importers) are registered	Region code according to OKATO <1>
1	2	3	4
Central Federal District
Central excise customs	10009000	Belgorod region,	14
		Bryansk region,	15
		Vladimir region,	17
		Voronezh region,	20
		Ivanovo region,	24
		Tver region,	28
		Kaluga region,	29
		Kostroma region,	34
		Kursk region,	38
		Lipetsk region,	42
		Moscow,	45
		Moscow region,	46
		Oryol region,	54
		Ryazan region,	61
		Smolensk region,	66
		Tambov region,	68
		Tula region,	70
		Yaroslavl region	78
Northwestern Federal District
Northwest excise customs post (specialized) Central excise customs	10009190	Arkhangelsk region,	11
		Vologda region,	19
		Kaliningrad region,	27
		St. Petersburg,	40
		Leningrad region,	41
		Murmansk region,	47
		Novgorod region,	49
		Pskov region,	58
		Republic of Karelia,	86
		Komi Republic,	87
		Nenets Autonomous Okrug	11100
Southern and North Caucasian federal districts
Southern excise customs post of the Central excise customs	10009270	Krasnodar Krai,	03
		Astrakhan region,	12
		Volgograd region,	18
		Rostov region,	60
		Republic of Adygea (Adygea),	79
		Republic of Dagestan,	82
		Republic of Kalmykia,	85
		Republic of Ingushetia,	26
		Kabardino-Balkar Republic,	83
		Republic of North Ossetia-Alania,	90
		Karachay-Cherkess Republic,	91
		Chechen Republic,	96
		Stavropol Krai,	07
		Republic of Crimea,	35
		Sevastopol	67
Volga Federal District
Central excise customs	10009000	Nizhny Novgorod Region,	22
		Kirov region,	33
		Samara region,	36
		Orenburg region,	53
		Penza region,	56
		Perm Krai,	57
		Saratov region,	63
		Ulyanovsk region,	73
		Republic of Bashkortostan,	80
		Republic of Mari El,	88
		Republic of Mordovia,	89
		Republic of Tatarstan (Tatarstan),	92
		Udmurt Republic,	94
		The Chuvash Republic - Chuvashia	97
Ural Federal District
Ekaterinburg customs	10502000	Kurgan region,	37
		Sverdlovsk region,	65
		Tyumen region,	71
		Khanty-Mansi Autonomous Okrug,	71100
		Yamalo-Nenets Autonomous Area,	71140
		Chelyabinsk region	75
Siberian Federal District
Novosibirsk customs	10609000	Altai Krai,	01
		Krasnoyarsk Krai,	04
		Irkutsk region,	25
		The Kemerovo region - Kuzbass,	32
		Novosibirsk region,	50
		Omsk region,	52
		Tomsk region,	69
		Altai Republic,	84
		Republic of Tyva,	93
		Republic of Khakassia	95
Far Eastern Federal District
Vladivostok customs	10702000	Primorsky Krai,	05
		Khabarovsk Krai,	08
		Amur region,	10
		Kamchatka Krai,	30
		Magadan region,	44
		Sakhalin region,	64
		Zabaykalsky Krai,	76
		Chukotka Autonomous Okrug,	77
		Republic of Buryatia,	81
		Republic of Sakha (Yakutia),	98
		Jewish Autonomous Region	99

 

--------------------------------

<1> All-Russian qualifier of subjects to administrative-territorial division.

 

Appendix №. 3

to the Order of the Ministry of Finance of the Russian Federation of February 18, 2020 No. 27n

The inventory concerning which competence of customs authorities is limited <1>

--------------------------------

<1> For the purposes of application of this list it is necessary to be guided by code according to the CN FEA EEU.

 

Code of the CN FEA EEU	Description of goods
1	2
2008 20 110 0	The pineapples containing spirit additives in primary packages net - weighing more than 1 kg, with sugar content more than 17 Mas. %
2008 20 190 0	The pineapples containing spirit additives in primary packages net - weighing more than 1 kg, other
2008 20 310 0	The pineapples containing spirit additives in primary packages net - weighing no more than 1 kg, with sugar content more than 19 Mas. %
2008 20 390 0	The pineapples containing spirit additives in primary packages net - weighing no more than 1 kg, other
2008 30 110 0	The citrus containing spirit additives with sugar content more than 9 Mas. %, with the actual concentration of alcohol of no more 11,85 Mas. %
2008 30 190 0	The citrus containing spirit additives with sugar content more than 9 Mas. %, other
2008 30 310 0	The citrus containing spirit additives other, with the actual concentration of alcohol of no more 11,85 Mas. %
2008 30 390 0	The citrus containing spirit additives other
2008 40 110 0	The pears containing spirit additives in primary packages net - weighing more than 1 kg, with sugar content more than 13 Mas. %, with the actual concentration of alcohol of no more 11,85 Mas. %
2008 40 190 0	The pears containing spirit additives in primary packages net - weighing more than 1 kg, with sugar content more than 13 Mas. %, other
2008 40 210 0	The pears containing spirit additives in primary packages net - weighing more than 1 kg, with sugar content no more than 13 Mas. %, with the actual concentration of alcohol of no more 11,85 Mas. %
2008 40 290 0	The pears containing spirit additives in primary packages net - weighing more than 1 kg, other
2008 40 310 0	The pears containing spirit additives in primary packages net - weighing no more than 1 kg, with sugar content more than 15 Mas. %
2008 40 390 0	The pears containing spirit additives in primary packages net - weighing no more than 1 kg, other
2008 50 110 0	The apricots containing spirit additives in primary packages net - weighing more than 1 kg, with sugar content more than 13 Mas. %, with the actual concentration of alcohol of no more 11,85 Mas. %
2008 50 190 0	The apricots containing spirit additives in primary packages net - weighing more than 1 kg, with sugar content more than 13 Mas. %), other
2008 50 310 0	The apricots containing spirit additives in primary packages net - weighing more than 1 kg, other, with the actual concentration of alcohol of no more 11,85 Mas. %
2008 50 390 0	The apricots containing spirit additives in primary packages net - weighing more than 1 kg, other
2008 50 510 0	The apricots containing spirit additives in primary packages net - weighing no more than 1 kg, with sugar content more than 15 Mas. %

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