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FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 26, 2024 No. 26-FZ

About introduction of amendments to article 389 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation"

Accepted by the State Duma on February 15, 2024

Approved by the Federation Council on February 21, 2024

Article 1

Bring in part 1 of article 389 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) the following changes:

Paragraph one of Item 3 to state 1) in the following edition:

"3) the introduction in legal force of conviction of court against physical person of state member of the Union which is the shareholder having 10 and more percent of shares of the legal entity included in the register of Authorized Economic Operators or the founder (participant), the head, the chief accountant of such legal entity including if such physical person was the shareholder having 10 and more percent of shares of the legal entity included in the register of Authorized Economic Operators or the founder (participant), the head, the chief accountant of such legal entity during making of the corresponding crime:";

Item 4 to state 2) in the following edition:

"4) making of customs transactions using special simplifications concerning goods as which seller the legal entity who is or registered in the territory which is included in the list of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions approved by the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs for the purposes of application of this Article acts;";

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