of March 18, 2023 No. 84-FZ
About modification of separate legal acts of the Russian Federation and about carrying out in the territory of the Kaliningrad region of experiment on creation of conditions for the arranged electronic trading by goods
Accepted by the State Duma on March 2, 2023
Approved by the Federation Council on March 15, 2023
Bring in the Federal Law of May 31, 1999 No. 104-FZ "About the Special economic zone in the Magadan region" (The Russian Federation Code, 1999, No. 23, Art. 2807; 2011, No. 50, Art. 7351; 2013, No. 27, Art. 3453; 2014, No. 52, Art. 7534) following changes:
The name to state 1) in the following edition:
"About the Special economic zone in the Magadan region and in the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region";
Shall be replaced with words 2) in part one of Article 1 of the word "in the Magadan region (further-the Special economic zone) taking into account it" "in the territories of the Magadan region and Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region (further - the Special economic zone) taking into account them";
Part one of Article 2 to add 3) with the words "and territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region";
Article 3 to state 4) in the following edition:
"Article 3. Basic concepts
1. In this Federal Law the following basic concepts are used:
1) the Special economic zone - the territories of the city of Magadan in its administrative borders, Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region and the internal sea waters adjoining the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region and the territorial sea of the Russian Federation within which borders according to this Federal Law the particular legal regime of implementation of economic activity is set and is applied customs procedure of free customs zone;
2) administration of the Special economic zone - the executive body of the Magadan region created according to this Federal Law for the organization of interaction of authorities and business entities according to requirements of this Federal Law and also for program implementation of development of the Special economic zone which performs the powers in the territory of the Magadan region;
3) the Kuril Islands - the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region.
2. Other concepts are used in this Federal Law in the values determined by the right of the Eurasian Economic Union, the legislation of the Russian Federation on customs regulation and other legislation of the Russian Federation.";
5) in Article 3.1:
a) state Item 1 in the following edition:
"1. Members of the Special economic zone are recognized:
1) the legal entity or the individual entrepreneur registered in accordance with the legislation of the Russian Federation in the territory of the Special economic zone, who signed in the procedure established by this Federal Law with administration of the Special economic zone the agreement on implementation of activities provided by the Customs code of the Eurasian Economic Union in the territory of the Special economic zone (further - the agreement on activities implementation) and included in the register of members of the Special economic zone (further - the register);
2) the organization exempted from fulfillment of duties of the taxpayer according to article 246.3 of the Tax Code of the Russian Federation.";
b) the paragraph one of Item 2 to state in the following edition:
"2. The person specified in the subitem 1 of Item 1 of this Article and intending to receive participant status of the Special economic zone shall conform to the following requirements:";
c) in Item 3 of the word "Member of the Special Economic Zone" shall be replaced with words "Person specified in the subitem 1 of Item 1 of this Article," the word "shall" replace with the word "shall";
6) in Article 4:
a) in part four of the word "according to the customs legislation of the Customs union" shall be replaced with words "according to the right of the Eurasian Economic Union";
b) in word part seven "The commission of the Customs union" shall be replaced with words "The Eurasian economic commission";
c) the eighth to add part with offers of the following content: "Submission of the specified data and the copy to customs authority is performed electronically within information exchange in the automated mode without the direction of requests about submission of the specified data. The format and structure of submission of the specified data are established by the federal executive body authorized by the Government of the Russian Federation in coordination with the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.";
d) add with part twelve of the following content:
"Provisions of parts four - the eleventh this Article do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.";
Article 4.2 to add 7) with Item 9 of the following content:
"9. Provisions of this Article do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.";
To add Article 4.3 with Item 23 following of content:
"23. Provisions of this Article do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.";
9) in Article 4.9:
a) state the name in the following edition:
"Article 4.9. Loss of participant status of the Special economic zone";
b) add with Item 2.1 of the following content:
"2.1. Person specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law loses participant status of the Special economic zone if such person loses the right to release from fulfillment of duties of the taxpayer according to Items 1 and (or) 3 of article 246.3 of the Tax Code of the Russian Federation or voluntarily refuses the right to such release.";
c) to add Item 3 after words of Magadan region with the words "or Kuril Islands";
Shall be replaced with words 10) in Item 1 of Article 4.10 of the word "and customs legislation of the Customs union" ", the right of the Eurasian Economic Union and the legislation of the Russian Federation on customs regulation";
11) in Article 6.1:
a) state Item 1 in the following edition:
"1. This Article determines application in the territory of the Special economic zone of customs procedure of the free customs zone established according to the right of the Eurasian Economic Union.
The procedure and technologies of making of customs transactions concerning goods, including vehicles, imported (imported) on the territory of the Special economic zone and exported from the territory of the Special economic zone, are determined by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
According to the solution of the federal executive body performing functions on control and supervision in the field of customs affairs, the interaction between persons performing activities in the territory of the Special economic zone provided by this Federal Law and customs authorities can be performed electronically.";
b) in Item 2 of the word of Customs union shall be replaced with words Eurasian Economic Union;
c) in the paragraph the second Item 3 of the word "The agreement on SEZ" shall be replaced with words "the right of the Eurasian Economic Union";
d) state item 4 in the following edition:
"4. Action of customs procedure of free customs zone does not extend to the goods of the Eurasian Economic Union which are in the territory of the Special economic zone or imported on the territory of the Special economic zone.
The goods placed under customs procedure of free customs zone by the member of the Special economic zone specified in the subitem 1 of Item 1 of article 3.1 of this Federal Law and also the goods made (received) of the goods placed under customs procedure of free customs zone can take place and be used only in the territory of the city of Magadan in its administrative borders, except as specified, established by the Customs code of the Eurasian Economic Union taking into account provisions of Item 23 of this Article.
The goods placed under customs procedure of free customs zone by the member of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law and also the goods made (received) of the goods placed under customs procedure of free customs zone can take place and be used only on the Kuril Islands, except as specified, established by the Customs code of the Eurasian Economic Union taking into account provisions of this Federal Law.";
e) declare Item 5 invalid;
e) add with Items 5.1 and 5.2 of the following content:
"5.1. The goods which are in the territory of the Special economic zone which cannot be identified by customs authority as goods of the Eurasian Economic Union and are exported from the territory of the Special economic zone according to Articles 6.3 - 6.4-2 presents of the Federal Law, in case of their export from the territory of the Special economic zone and (or) their import to other part of customs area of the Eurasian Economic Union are considered as the foreign goods imported on customs area of the Eurasian Economic Union which release is not made by customs authority according to the Customs code of the Eurasian Economic Union, taking into account provisions of Item 10 of Article 201 of the Customs code of the Eurasian Economic Union.
5.2. The goods placed under customs procedure of free customs zone are subject to placement in the territory of the Special economic zone, except as specified goods placements under customs procedure of free customs zone for the purpose of their use for own production and technological needs according to article 6.2 of this Federal Law. If in case of release of foreign goods according to customs procedure of free customs zone such goods are outside the territory of the Special economic zone, is transported such goods from the place of their stay in case of release to the territory of the Special economic zone according to customs procedure of customs transit.";
g) in Item 6 of the word "The agreement on SEZ" shall be replaced with words "the right of the Eurasian Economic Union";
h) in paragraph one of Item 7 of the word "The agreement on SEZ, including" shall be replaced with words "The customs code of the Eurasian Economic Union, and also";
i) state Item 8 in the following edition:
"8. The members of the Special economic zone specified in the subitem 1 of Item 1 of article 3.1 of this Federal Law place goods under customs procedure of free customs zone for the purpose of implementation of activities by them in the territory of the Special economic zone according to the agreement on activities implementation.
The members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law have the right to place goods under customs procedure of free customs zone during use by them of the right to release from fulfillment of duties of the taxpayer, the stipulated in Article 246.3 Tax Code of the Russian Federation. At the same time confirmation of the fact of use (use termination) of the right to release from fulfillment of duties of the taxpayer, the stipulated in Article 246.3 Tax Code of the Russian Federation, is performed by submission to customs authority by tax authorities of the information about the taxpayer necessary for such confirmation. The scope of information, terms and procedure for their representation affirm federal executive body, the representative for control and supervision in the field of taxes and fees, and the federal executive body performing functions on control and supervision in the field of customs affairs.";
j) the paragraph one of Item 10 after words of "customs zone" to add with words "the member of the Special economic zone specified in the subitem 1 of Item 1 of article 3.1 of this Federal Law";
k) in Item 11 of the word "at the request of the customs applicant" shall be replaced with words "according to the statement of the customs applicant";
l) in Item 12 of the word "The agreement on SEZ" shall be replaced with words "the right of the Eurasian Economic Union";
m) add with Items 12.1 and 12.2 of the following content:
"12.1. If for the purpose of identification of the foreign goods placed under customs procedure of free customs zone in the goods made (received) of the foreign goods placed under customs procedure of free customs zone the method of identification of foreign goods provided by the subitem 5 of Item 1 of Article 206 of the Customs code of the Eurasian Economic Union by research of the submitted documents containing detailed data on use of the foreign goods placed under customs procedure of free customs zone in engineering procedure of making of transactions on conversion of the goods placed under customs procedure of free customs zone and also about technology of their production, then identification of the foreign goods placed under customs procedure of free customs zone in the goods made (received) of the foreign goods placed under customs procedure of free customs zone is applied it can be performed proceeding from assumption that the goods of one name and one classification code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU) placed under customs procedure of free customs zone and reflected in financial accounting in earlier terms the first were used when making the transactions provided by the subitem 4 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union.
12.2. The assumption specified in Item 12.1 of this Article can be applied if:
1) accounting policy of the member of the Special economic zone provides that in case of leave of inventory stocks in production and other their disposal assessment of the specified inventories is made at cost the first on time of acquisition of inventory stocks (FIFO method);
2) the foreign goods placed under customs procedure of free customs zone and used when making the transactions provided by the subitem 4 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union have no the individual identification signs causing need of comparison of the specific foreign goods placed under customs procedure of free customs zone with the goods made (received) of these foreign goods.";
o) add with Items 13.1 - 13.3 following of content:
"13.1. The goods placed under customs procedure of free customs zone, completely spent (consumed) according to the subitem 4 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union when making in the territory of the Special economic zone or beyond its limits of the auxillary technological operations specified in Item 13.2 of this Article are not subject to identification in the goods made (received) of the foreign goods placed under customs procedure of free customs zone.
13.2. Auxillary technological operations for the purposes of this Article are understood as transactions on use of the foreign goods placed under customs procedure of free customs zone within production process on production (obtaining) of the goods having specific focus when which making the used goods completely are spent (are consumed) and (or) lose the consumer properties and cannot be repeatedly used directly. Treat auxillary technological operations:
1) drawing marking on finished goods and (or) packaging (packaging materials) if the finished goods have packaging, in any manner;
2) use for the purpose of packaging of finished goods of stickers, labels, paints for marking, additives, solders, and also passports of products, maintenance instructions, schemes of assembly, other documentation;
3) degreasing, phosphate coating, washing, activation, putting cataphoretic soil;
4) putting materials for the purpose of elimination of the revealed defects;
5) preparation of surfaces of interior and exterior of product for delivery as finished goods (polish, putting mastic, soil, mixes, the cleaning liquids, lubricants);
6) other transactions which can be determined by the Government of the Russian Federation.
13.3. If when carrying out the transactions specified in Item 11 of this Article in addition to the foreign goods placed under customs procedure of free customs zone goods of the Eurasian Economic Union, then data on such goods and the documents confirming these data are used are represented to customs authority when carrying out identification according to Item 11 of this Article.";
o) in Item 14 of the word "the representative in the field of customs affairs" shall be replaced with words "performing functions on development of state policy and normative legal regulation in the field of customs affairs";
p) state Items 15 and 16 in the following edition:
"15. With the foreign goods placed under customs procedure of free customs zone, and the goods made (received) of the foreign goods placed under customs procedure of free customs zone in the territory of the Special economic zone making of the actions and transactions determined according to the Customs code of the Eurasian Economic Union taking into account provisions of this Federal Law is allowed.
Concerning the foreign goods placed under customs procedure of free customs zone, and the goods made (received) of the foreign goods placed under customs procedure of free customs zone in the territory of the Special economic zone assignment of rights of ownership, use and (or) the order, including retail sale of the specified goods, and their consumption according to Item 3 of Article 455 of the Customs code of the Eurasian Economic Union by any persons for the purpose of satisfaction of any requirements are allowed. In case of consumption of the goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone according to this part action of customs procedure of free customs zone concerning such goods comes to the end with their final consumption.
Of use and (or) orders are assigned by the foreign goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone from the date of the actual transfer of such goods to them to persons to whom rights of possession are transferred:
obligation on observance of conditions of their use according to customs procedure of free customs zone, including upon completion of effective period of customs procedure of free customs zone;
the obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties which arose at the customs applicant when placing goods under customs procedure of free customs zone.
Concerning the goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone with the permission of customs authority their export from the territory of the Special economic zone without completion of customs procedure of free customs zone in the cases established by subitems 1 - the 3 and 5 item 4 of Article 205 of the Customs code of the Eurasian Economic Union is allowed, in case of observance of the conditions determined by the Eurasian economic commission. The procedure for issue by customs authority of the permission provided by this paragraph is established by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
The government of the Russian Federation has the right to establish the list of the prohibited transactions with the goods placed under customs procedure of free customs zone in the territory of the Special economic zone. The corresponding order of the Government of the Russian Federation becomes effective not earlier than in one year after day of its official publication.
16. In case of commodity exportation, placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone from the territory of the Special economic zone action of customs procedure of free customs zone it shall be complete, except as specified, established by the Customs code of the Eurasian Economic Union, taking into account provisions of this Federal Law.";
c) in Item 17:
the paragraph one to declare invalid;
in the paragraph the second words "The agreement on SEZ" shall be replaced with words "The customs code of the Eurasian Economic Union";
word in paragraph three "The agreement on SEZ" shall be replaced with words "The customs code of the Eurasian Economic Union";
r) declare Item 18 invalid;
s) Items 19 - 21 to state in the following edition:
"19. In case of loss by person of participant status of the Special economic zone taking into account provisions of paragraphs two and third this Item action of customs procedure of free customs zone concerning the equipment placed under customs procedure of free customs zone, put into operation and used by the member of the Special economic zone, and also the goods placed under customs procedure of free customs zone, used for creation of the real estate objects in the territory of the Special economic zone and which are compound (integral) part of such real estate objects comes to the end without room of these of the equipment and goods under customs procedures. For the purposes of this Item compound (integral) part of real estate object is understood as the property, functionally inseparable from real estate object, specified in technical documentation real estate object, and (or) in addition established property mounted during the capital investments provided by the subitem 3 of Item 3 of article 4.3 of this Federal Law.
Provisions of paragraph one of this Item are applied to the members of the Special economic zone specified in the subitem 1 of Item 1 of article 3.1 of this Federal Law if loss of participant status of the Special economic zone is connected with expiration of the agreement on implementation of activities and on condition of accomplishment of terms of this agreement.
Provisions of paragraph one of this Item are applied to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law if the member of the Special economic zone loses the right to release from fulfillment of duties of the taxpayer according to Items 1 and (or) 3 of article 246.3 of the Tax Code of the Russian Federation or voluntarily refuses the right to such release.
20. For the purpose of completion of action of customs procedure of free customs zone concerning the goods specified in Item 19 of this Article, the member of the Special economic zone before the expiration of the terms provided by subitems 1 and 2 of Item 1 of Article 207 of the Customs code of the Eurasian Economic Union shall submit the application containing data in customs authority:
1) about the member of the Special economic zone (with indication of the name of the organization, INN, the check point - for legal entities, surname, name, middle name (in case of its availability), INN - for physical persons);
2) about accomplishment by the member of the Special economic zone of terms of agreement about activities implementation - for the members of the Special economic zone specified in the subitem 1 of Item 1 of article 3.1 of this Federal Law;
3) about the room of these goods under customs procedure of free customs zone;
4) about commissioning of the equipment if the application is submitted concerning the equipment;
5) about entering of record about the property right of the member of the Special economic zone to real estate object into the Single state real estate register if the application is submitted concerning the goods used for creation of real estate objects in the territory of the Special economic zone.
21. Together with the statement specified in Item 20 of this Article shall be provided to customs authority:
1) the document confirming accomplishment by the member of the Special economic zone of terms of agreement about activities implementation - for the members of the Special economic zone specified in the subitem 1 of Item 1 of article 3.1 of this Federal Law;
2) the document confirming commissioning of the equipment if the application is submitted concerning the equipment.";
t) add with Items 22.1 - 22.3 following of content:
"22.1. The statement specified in Item 20 of this Article moves on paper or by means of use of the Internet in electronic form signed by the strengthened qualified digital signature of person submitting the application.
22.2. The statement specified in Item 20 of this Article is considered by customs authority within thirty working days from the date of its representation with possibility of prolongation of term of consideration to forty five working days if the member of the Special economic zone does not submit the documents specified in Item 21 of this Article. The customs authority notifies the member of the Special economic zone on need of submission of missing documents and prolongation of term of consideration of the application. Following the results of consideration specified the statement and documents the customs authority informs the member of the Special economic zone on decision making about completion of action of customs procedure of free customs zone and recognition of goods goods of the Eurasian Economic Union or about refusal in adoption of such decision if:
1) in the statement there are no data specified in Item 20 of this Article or false information, including regarding accomplishment of the regulations established by Items 12 and 13 of Article 207 of the Customs code of the Eurasian Economic Union is specified;
2) the member of the Special economic zone does not submit the documents requested by customs authority according to paragraph one of this Item, the confirmatory data specified in the statement, except for documents which can be received in federal executive bodies within interdepartmental information exchange;
3) the data specified in the statement and (or) the submitted documents do not allow to identify the foreign goods placed under customs procedure of free customs zone as the equipment placed under customs procedure of free customs zone, put into operation and used by the member of the Special economic zone for implementation of the agreement on implementation of activities in the territory of the Special economic zone or as the goods placed under customs procedure of free customs zone, used for creation of real estate object in the territory of the Special economic zone and which are compound (integral) part of such real estate object;
4) by results of implementation of customs control, including with use of information software of the Single automated information system of customs authorities, data on names and (or) quantity of the foreign goods placed under customs procedure of free customs zone and used for creation of real estate object in the territory of the Special economic zone are not confirmed.
22.3. Forms, format and structure of the statement specified in Item 20 of this Article, and also decision of customs authority, stipulated in Item 22.2 these Articles are established by the federal executive body performing functions on control and supervision in the field of customs affairs.";
x) in Item 23:
the paragraph one after the words "for own production and technological needs" to add with the words "according to Item 7 of Article 455 of the Customs code of the Eurasian Economic Union without completion of customs procedure of free customs zone";
add with the paragraph of the following content:
"Provisions of this Item do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.";
v) state Item 24 in the following edition:
"24. In case of export from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union of the goods for private use which are not goods of the Eurasian Economic Union and exported by physical persons within the cost, weight and (or) quantitative regulations established concerning goods for private use within which they are imported on customs area of the Eurasian Economic Union without payment of customs duties, taxes, completion of action of customs procedure of free customs zone is not required according to Item 21 of Article 455 of the Customs code of the Eurasian Economic Union.";
w) add with Items 24.1 - 24.5 following of content:
"24.1. The goods placed under the customs procedures of free customs zone, goods made (received) of the goods placed under customs procedure of free customs zone, which are goods for private use and exported by the physical persons who were earlier constantly living in the territory of the Magadan region or the Kuril Islands and moved from the territory of the Magadan region or the Kuril Islands on the permanent residence on other part of the territory of the Russian Federation, either the military personnel or officials of federal executive bodies decreasing from the territory of the Magadan region or the Kuril Islands on the new duty station are exported without payment of import customs duties, taxes in case of accomplishment of conditions, stipulated in Item 23 Articles 455 of the Customs code of the Eurasian Economic Union.
24.2. The procedure for completion of action of customs procedure of free customs zone concerning the goods specified in Item 24.1 of this Article is stipulated in Clause 6.5-1 present of the Federal Law.
24.3. The goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone the lost consumer properties and become unsuitable for use for the intended purpose can be exported from the territory of the Special economic zone on other part of the territory of the Russian Federation for the purpose of burial, neutralization, utilization or destruction by different way without room under customs procedures on condition of their destruction by the method which is not assuming formation of the secondary resources suitable for reuse for the purpose of production of new goods (products), performance of works, rendering services or receipt of energy.
24.4. The goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone the lost consumer properties and become unsuitable for use for the intended purpose can be exported from the territory of the Special economic zone on other part of the territory of the Russian Federation without room under customs procedures for the purpose of burial, neutralizations, utilizations or destructions by different way if as a result of neutralization, utilization or destructions by different way of such goods are formed the secondary resources suitable for reuse for the purpose of production of new goods (products), performance of works, rendering services or receipt of energy provided that such goods and (or) goods which are secondary resources are included in the inventory determined by the Government of the Russian Federation.
24.5. The procedure for completion of customs procedure of free customs zone in case of commodity exportation, specified in Items 24.3 and 24.4 of this Article, is established by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.";
x) in Item 25:
"the legislation of the Customs union" shall be replaced with words words "the right of the Eurasian Economic Union", shall be replaced with words the words "about customs affairs" "about customs regulation";
add with paragraphs of the following content:
"The territory of the Special economic zone is not the customs control zone taking into account provisions of paragraph two of Item 1 of Article 203 of the Customs code of the Eurasian Economic Union.
In the territory of the Special economic zone provisions of Items 2 and 4 of Article 203 of the Customs code of the Eurasian Economic Union are not applied.";
y) the fourth Item 26 to add the paragraph with the words "in the territory of the city of Magadan in its administrative borders and customs authorities on the Kuril Islands";
aa) in the paragraph the second Item 27 of the word "the representative in the field of customs affairs" shall be replaced with words "performing functions on control and supervision in the field of customs affairs";
bb) Items 28 - 30 to state in the following edition:
"28. When importing to the territory of the Special economic zone from other part of customs area of the Eurasian Economic Union of goods of the Eurasian Economic Union the customs authority determines identification signs of imported goods for confirmation of their status by the statement of the interested person as goods of the Eurasian Economic Union, including for the purposes of the return export of these goods from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union if such export takes place.
The procedure for carrying out identification of goods of the Eurasian Economic Union in the case provided by paragraph one of this Item is determined by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
29. When making the customs transactions connected with commodity exportation from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union shall be provided to customs authority:
1) for goods of the Eurasian Economic Union - the documents confirming the status of exported goods as goods of the Eurasian Economic Union, these goods as goods of the Eurasian Economic Union allowing to identify unambiguously and established by the right of the Eurasian Economic Union and Item 30 of this Article. Submission of such documents is not required in case of transfer by physical persons in mailings on other part of customs area of the Eurasian Economic Union of goods for private use, and also in the cases provided by Items 24 and 24.1 of this Article;
2) for the foreign goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone in cases if export of these foreign goods from the territory of the Special economic zone is allowed according to the Customs code of the Eurasian Economic Union and this Federal Law, - the permission of customs authority to export issued according to this Federal Law;
3) for the goods specified in Item 23 of this Article - documents, the stipulated in Article 6.2 presents of the Federal Law.
30. For the purposes of confirmation of the status of goods as goods of the Eurasian Economic Union, except for the goods specified in Item 24.1 of this Article, the interested person when exporting these goods from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union can be provided to customs authority:
1) the declaration on goods according to which these goods were placed under customs procedure of release for internal consumption, reimport;
2) other documents determined by the Government of the Russian Federation.";
cc) add with Item 30.1 of the following content:
"30.1. The data containing in the documents submitted to customs authority according to Item 30 of this Article shall allow to identify exported goods unambiguously.";
I. Item 31 to declare 1) invalid;
I. To add 2) with Items 32 - 44 following of content:
"32. If when making transactions, stipulated in Item the 29th this Article, concerning the goods moved from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union invalid documents, for the purposes of export of these goods from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union taking into account provisions of Item 5.1 of this Article person who is initiator of export of such goods are submitted, shall place them under customs procedure of release for internal consumption taking into account provisions of Item 34 of this Article. The obligation on payment of import customs duties, taxes, the special, anti-dumping, compensatory duties concerning such goods arises from the date of adoption of documents by customs authority, stipulated in Item the 29th this Article.
In this Item the initiator of commodity exportation is understood as any of the following persons:
the sender of goods, data on whom are specified in transport (transportation) documents or in post documents, if goods are sent in the mailing;
person which was the owner of goods at the time of the conclusion of the transaction within which commodity exportation from the territory of the Special economic zone is performed if such person is not sender according to transport (transportation) documents;
the physical person transporting goods in the accompanied baggage if goods are transported in personal baggage without business, transport (transportation) documents.
The obligations established by paragraph one of this Item can be assigned to other persons if it is established by this Federal Law.
The transactions established by paragraph one of this Item shall be made before commodity exportation, provided by the specified paragraph, from the territory of the Special economic zone.
33. For the purposes of this Article invalid documents are understood as the forgery documents, documents received in the illegal way, the documents containing the false information, documents relating to other goods and (or) vehicles and other documents which do not have legal force.
34. If the goods specified in Item 32 of this Article were not placed under customs procedure of release for internal consumption within three working days following behind day of decision making according to Item 4.1 of Article 6. 3, Item 4.3 of Article 6. 4, Item 10 of Article 6.4-1 or Item 10 of article 6.4-2 of this Federal Law, they shall be placed on temporary storage.
35. When making the customs transactions connected with confirmation of the status of the goods which are exported from the territory of the Special economic zone on other part of customs area of the Eurasian Economic Union as goods of the Eurasian Economic Union, the customs authority has the right to demand presentation of goods for the purpose of check of compliance to the data containing in the documents submitted according to Item 29 of this Article declared to commodity exportation. The initiator of commodity exportation provides presentation of exported goods in the customs control zone according to the procedure, stipulated in Article 348 Customs codes of the Eurasian Economic Union.
36. For the purpose of completion of customs procedure of free customs zone concerning the goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone which were spent (are consumed) according to the subitem 5 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union, the member of the Special economic zone or the other person determined by the right of the Eurasian Economic Union, shall be provided to customs authority the statement containing the data established by the decision of the Eurasian economic commission provided by the paragraph the second Item 11 of Article 207 of the Customs code of the Eurasian Economic Union and the documents confirming such data taking into account provisions of Items 37 and 41 of this Article.
37. The documents confirming expenditure (consumption) of goods in the cases established by the decision of the Eurasian economic commission provided by the subitem 5 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union are the documents of financial accounting containing data on goods and on their expenditure (consumption), and also the documents provided by Items 38 and 39 of this Article.
38. The document confirming the property right of the member of the Special economic zone to real estate object during which creation were spent consumes) the goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone the statement from the Single state real estate register is.
39. If the goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone were spent consumed) in case of operation (content), repair, reconstruction of the real estate objects which are in the territory of the Special economic zone together with documents of financial accounting the documents testimonial of acceptance delivery of the works, services in operation (content), repair, reconstruction repaired, reconstructed, the modernized real estate objects shall be submitted.
40. The statement specified in Item 36 of this Article moves on paper or by means of use of the Internet in electronic form signed by the strengthened qualified digital signature of person submitting the application. The application form and procedure for its filling, and also format and structure of the application submitted in electronic form are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
41. The statement and documents specified in Items 36 - the 39th this Article, are represented to customs authority along with the reporting which submission is stipulated in Item the 27th this Article, except for case, stipulated in Item 42 these Articles. The fact of complete or partial expenditure (consumption) of goods according to the subitem 5 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union is subject to reflection in the reporting represented to customs authority according to Item 27 of this Article.
42. If the goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone were spent consumed) during creation of real estate object in the territory of the Special economic zone, the statement specified in Item 36 of this Article moves after commissioning of such real estate object and state registration of the property right to it.
43. The statement and documents specified in Items 36 - the 39th this Article, are considered by customs authority within thirty working days from the date of their representation with possibility of prolongation of term of consideration to forty five working days if the member of the Special economic zone does not submit the documents specified in Item 36 of this Article, the confirmatory data established by the decision of the Eurasian economic commission. The customs authority in time which is not exceeding five working days from the date of submission of the specified statements and documents, notifies the member of the Special economic zone on need of submission of missing documents and on prolongation of term of consideration of the application. Following the results of consideration specified the statement and documents the customs authority informs the member of the Special economic zone on decision making about completion of action of customs procedure of free customs zone and recognition of goods goods of the Eurasian Economic Union or about refusal in adoption of such decision if:
1) in the statement there are no data established by the decision of the Eurasian economic commission or false information is specified;
2) the member of the Special economic zone does not submit the documents requested by customs authority according to paragraph one of this Item, the confirmatory data specified in the statement, except for documents which can be received in federal executive bodies within interdepartmental information exchange;
3) the data specified in the statement and (or) the submitted documents do not allow to identify the foreign goods placed under customs procedure of free customs zone and spent (consumed) according to the subitem 5 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union.
44. The decision of customs authority, stipulated in Item 43 these Articles, goes to the applicant in electronic form by means of use of the Internet. The form of the decision of customs authority and procedure for its filling, and also format and structure of the decision directed in electronic form are established by the federal executive body performing functions on control and supervision in the field of customs affairs.";
12) in Article 6.2:
a) declare Item 2 invalid;
b) state Item 3 in the following edition:
"3. In case of customs declaration of goods, specified in Item 23 of article 6.1 of this Federal Law, the member of the Special economic zone to customs authority in addition submits the application for export of the declared goods for other part of the territory of the Magadan region. The statement shall contain data on the name of goods, the purposes of their export, and also on the place of their placement and use on other part of the territory of the Magadan region. The form, format and structure of the statement are established by the federal executive body performing functions on control and supervision in the field of customs affairs.";
c) in Item 7:
in paragraph one of the word of Customs union shall be replaced with words Eurasian Economic Union;
in the paragraph the second words "The agreement on SEZ" shall be replaced with words "Article 209 of the Customs code of the Eurasian Economic Union";
d) add with Items 8 and 9 of the following content:
"8. Provisions of subitems 5 and 6 of Item 39 of Article 455 of the Customs code of the Eurasian Economic Union are applied to the goods specified in Item 23 of article 6.1 of this Federal Law.
9. Provisions of this Article do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.";
13) in Article 6.3:
a) in the name of the word of Customs union shall be replaced with words Eurasian Economic Union;
b) in Item 1 of the word of Customs union shall be replaced with words Eurasian Economic Union;
c) in Item 2 of the word of Customs union shall be replaced with words Eurasian Economic Union;
d) add with Items 3.1 - 3.4 following of content:
"3.1. The list of documents and the inventory of goods, and also other documents, stipulated in Item 3 these Articles, are represented to authorized customs authority on paper with submission of their electronic copies. The documents and data provided by the specified Item can be provided in electronic form on telecommunication channels, including through personal account, taking into account provisions of Item 3.2 of this Article.
3.2. Procedure for submission of documents and data electronically and procedure for decision making by customs authority according to items 4 and 4.1 these Articles are determined by the federal body performing functions on development of state policy and normative legal regulation in the field of customs affairs.
3.3. The format and structure of the documents specified in Item 3.1 of this Article are established by the federal executive body performing functions on control and supervision in the field of customs affairs.
3.4. In this Federal Law the personal account is understood as the information resource belonging to the federal executive body performing functions on control and supervision in the field of customs affairs, placed on the Internet and used for the organization of exchange of electronic documents and (or) data electronically between customs authorities and interested persons.";
e) state item 4 in the following edition:
"4. At the end the customs authority of customs transactions in the territory of the Special economic zone concerning the goods of the Eurasian Economic Union moved from the territory of the Special economic zone with air transport, the authorized officer of customs authority on business, transport (transportation) documents and the inventory of the submitted documents or for inventories of goods puts down mark: "Goods of EEU. Export is resolved", certified by print of personal number seal of the specified official with putting down of date and the signature.";
e) add with Item 4.1 of the following content:
"4.1. If the interested person does not confirm the status of exported goods as goods of the Eurasian Economic Union, the authorized officer of customs authority on business, transport (transportation) documents and the inventory of the submitted documents or for inventories of goods puts down mark: "The goods are not identified as goods of EEU. Export is prohibited", certified by print of personal number seal of the specified official with putting down of date and the signature. At the same time, if the status of exported goods as goods of the Eurasian Economic Union is not confirmed in connection with submission of invalid documents, such goods shall be placed under customs procedure of release for internal consumption according to Items 5.1 and 32 of article 6.1 of this Federal Law.";
g) state Items 5 and 6 in the following edition:
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