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Ministry of Justice

Russian Federation 

 On September 2, 2022 No. 69906

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of April 26, 2022 No. 62n

About determination of requirements to persons performing the goods delivery for private use as the express freights and declaration of goods for private use delivered to physical persons as express freights, and procedure for making of customs transactions concerning such goods including transactions on payment of customs duties, taxes

For the purpose of ensuring efficiency of making of customs transactions and carrying out customs control concerning the goods for private use acquired by physical persons within the international electronic trading, delivered to such persons through customs border of the Eurasian Economic Union as express freights and according to part 2 Articles 83, part 3 Articles 192, part 4 of article 194 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) and 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; 2020, to No. 40, of the Art. 6251), I order:

1. Determine:

requirements to persons performing the goods delivery for private use as the express freights and declaration of goods for private use delivered to physical persons as express freights according to appendix No. 1 to this order;

procedure for making of customs transactions concerning the goods for private use delivered to physical persons as express freights including transactions on payment of customs duties, taxes, according to appendix No. 2 to this order.

2. This order becomes effective after 180 days after day of its official publication.

Minister

A. G. Siluanov

Appendix No. 1

to the Order of the Ministry of Finance of the Russian Federation of April 26, 2022 No. 62n

Requirements to persons performing the goods delivery for private use as the express freights and declaration of goods for private use delivered to physical persons as express freights

1. These requirements determine the list of requirements in case of which observance the legal entity for and on behalf of the physical person - the receiver of goods for the private use which is in the territory of the Russian Federation (further - physical person), performs customs declaration of goods for private use, acquired by physical person within the international electronic trading and delivered to physical person as express freights (further - goods for private use), and delivery of such goods to customs area of the Eurasian Economic Union within the service provision agreement on the goods delivery for private use and to making of customs transactions concerning goods for private use between the legal entity and the represented physical person (further - the goods delivery).

2. For implementation of customs declaration of goods for private use for and on behalf of physical person and the goods delivery the legal entity (further - the operator) shall meet the following requirements:

To provide 1) in FCS of Russia in writing in a free form the statement containing information on compliance of such legal entity to the requirements specified in subitems 2 - 13 these Items;

2) to be in the register of customs representatives which maintaining is stipulated in Article 345 Federal Laws 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) (further - the Federal Law 289-FZ);

Not to have 3) on registration date of the statement specified in the subitem of 1 this Item, unexecuted obligation on payment of customs duties, taxes, customs duties for making of customs transactions (further - customs payments), the special, anti-dumping, compensatory duties, percent, penalty fee, except as specified, when the term established in 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, did not expire;

4) not to be in the register of persons (founders and (or) participants), the amounts of customs payments which special, anti-dumping, compensatory duties, percent and penalty fee are acknowledged hopeless to collection which conducting is performed according to part 4 of article 82 of the Federal law 289-FZ;

5) not to be in process of liquidation, concerning it insolvency proceeding is not entered, the decision on the forthcoming exception of the Unified State Register of Legal Entities is not made <1>;

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

<1> Article 21.1 of the Federal Law of August 8, 2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs" (The Russian Federation Code, 2001, No. 33, Art. 3431; 2019, No. 46, Art. 6423).

6) not to have shortage on taxes, charges and insurance premiums, in total (taking into account the available overpayment on taxes and insurance premiums) exceeding 3000 rubles (when calculating the amount of shortage the data on its repayment which are available for tax authority for date of the direction of the statement are used);

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