ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 16, 2023 No. 240

About carrying out experiment on monitoring by customs authorities of the data which are available at their order and received from persons participating in this experiment from systems of accounting of goods

According to article 2 of the Federal Law "About modification of article 120 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. Conduct from April 3, 2023 to November 1, 2024 in the territory of the Russian Federation experiment on monitoring by customs authorities of the data which are available at their order and received from persons participating in this experiment from systems of accounting of goods (further - experiment).

2. Approve the enclosed Regulations on carrying out experiment on monitoring by customs authorities of the data which are available at their order and received from persons participating in this experiment from systems of accounting of goods.

3. Determine the Ministry of Finance of the Russian Federation and the Federal Customs Service the federal executive bodies authorized on carrying out experiment.

4. To provide to the Federal Customs Service till June 1, 2023 completion of the Single automated information system of customs authorities, and also within 3 months from the date of entry into force of this resolution to approve:

form of the decision of customs authority of carrying out monitoring of the data which are available at its order and received from persons participating in experiment from systems of accounting of goods;

form of the conclusion of customs authority of results of carrying out monitoring of the data which are available at its order and received from persons participating in experiment from systems of accounting of goods.

5. Determine that the federal executive bodies authorized on carrying out experiment perform carrying out experiment within the established extreme number of officials of their central offices and territorial authorities, and also budgetary appropriations provided to the relevant federal bodies on management and management in the field of the established functions.

Approved by the Order of the Government of the Russian Federation of February 16, 2023 No. 240

Regulations on carrying out experiment on monitoring by customs authorities of the data which are available at their order and received from persons participating in this experiment from systems of accounting of goods

1. This Provision determines procedure and conditions of carrying out experiment on monitoring by customs authorities of the data which are available at their order and received from persons participating in this experiment, from systems of accounting of goods (further respectively - experiment, customs monitoring), and also the group of people, participating in experiment, and procedure for preparation of the report on results of carrying out experiment.

2. The purpose of experiment is approbation of customs monitoring for identification of the signs of violation of the international treaties and acts constituting the right of the Eurasian Economic Union, regulating customs legal relationship, and (or) legislations of the Russian Federation on customs regulation and elimination of their negative effects and also for realization of possibility of carrying out by persons participating in experiment, independent assessment of results of customs monitoring.

3. The following persons have the right to participate in experiment:

a) the legal entity created in accordance with the legislation of the Russian Federation and included in the register of Authorized Economic Operators according to the procedure and in case of observance of conditions which are established by the Customs code of the Eurasian Economic Union and the legislation of the Russian Federation on customs regulation;

b) the participant of industrial cluster who is the subject of activities in the field of the industry making industrial output, or participating in production of industrial output within the contribution agreement in industrial activity of industrial cluster, or undertook obligations on production organization of industrial output or participation in production of industrial output within such agreement, included in the register of participants of industrial cluster.

4. Participation in experiment of persons specified in Item 3 this provision is performed on voluntary basis.

5. For the purpose of possibility of comparison by customs authority in the automated mode of the data containing in the Single automated information system of customs authorities, and data from system of accounting of goods the compulsory provision of participation in experiment of persons specified in Item 3 this provision use of the system of accounting of goods allowing by them is:

a) keep separate account of transactions with foreign goods and goods of the Eurasian Economic Union;

b) consider the goods specified in Item 14 of this provision from the moment of their acceptance to financial accounting and until their disposal (write-off) from financial accounting of person participating in experiment or from the moment of their room under customs procedure and until their disposal (write-off) from financial accounting;

c) create data for submission to customs authority based on the data containing in source accounting documents, bookkeeping registers, the data containing in declarations on goods according to which foreign goods were placed under customs procedure of release for internal consumption.

6. Person specified in Item 3 this provision and corresponding to condition, stipulated in Item the 5th this provision for the purpose of participation in experiment no later than June 30, 2024 sends to the Federal Customs Service the notification on voluntary participation in experiment constituted in any form, on paper or electronically. The notification on voluntary participation in experiment constituted electronically goes to the e-mail address of the Federal Customs Service.

7. From the date of registration by the Federal Customs Service of the notification specified in Item 6 of this provision, person which directed it the notification is considered person participating in experiment.

8. During the term of carrying out experiment information software of the Single automated information system of customs authorities quarterly in the automatic mode perform collection of data on indicators of customs declaring (implementation of foreign economic activity) of person participating in experiment according to appendix No. 1.

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