DECISION OF THE SUPREME COURT OF THE RUSSIAN FEDERATION

of October 17, 1997 No. GKPI97-375

On behalf of the Russian Federation

Judicial board on civil cases of the Supreme Court of the Russian Federation in structure:

the chairman - the judge

Supreme Court                                                    of the Russian Federation of Chernyaev A. F.

jurymen                                              1. Petelina of Page E.

                                                                  2. Sluyanova V. V.

in case of                                                      Bogatko L. N. secretary.

with participation of the prosecutor                                               Harlanov A. V.

Plant of Degtyarev open joint stock company appealed to the Supreme Court of the Russian Federation with the specified statement, referring at the same time to the fact that the order disputed by it is issued by the State Customs Committee of the Russian Federation with exceeding of its competence as not transfer of currency earnings from commodity export, works and services forms structure of currency and tax, but not customs offense and power of customs authorities are limited only to collection of customs duties.

The applicant specified that the order of STC Russian Federation N467 of 24.07.1995 violates the rights of citizens, contradicts the Law since establishes illegal financial sanctions and does unprofitable export of the Russian goods on the international market. Besides, the applicant asked to oblige the Ministry of Justice of the Russian Federation to cancel state registration illegal, in his opinion the order of STC Russian Federation.

Having listened to representatives the applicant Ignatyeva N. V., Ryumin A. V., supported the statement, explanations of representatives of the State Customs Committee of the Russian Federation (G.T.K. of the Russian Federation) Kutlubayev N. M., Nenakhov I. M., objecting to allowance of the application, representatives of the Ministry of Justice of the Russian Federation to Solovyov L. V., Markova V. E., explained that the disputed order in general corresponds to the Law, at the same time believing that it is necessary to exclude the phrase "to obtaining and" as in the current legislation it is only about obligatory transfer into accounts in authorized banks of currency earnings from commodity export from item 2 of the order, having researched written proofs, having listened to the conclusion of the prosecutor Harlanov A. V., believing that it is necessary to refuse allowance of the application, the Supreme Court of the Russian Federation does not find the bases to allowance of the application.

From case papers it is visible that 24.07.1995 the State Customs Committee of the Russian Federation issues the order N467 disputed by the applicant from content of which it is visible that obligatory transfer in accordance with the established procedure on the account in authorized banks of all currency earnings from commodity export in certain terms is the requirement of customs regime of export and that in case of failure to carry out of this requirement customs authorities should resolve issue of institution and acceptance to production concerning the persons which performed commodity export and not providing taking measures to obtaining and transfer of currency earnings from commodity export into their accounts in authorized banks, cases on customs offense on Art. 273 of the Customs code Russian Federation.

According to the requirement of the Law of the Russian Federation "About Currency Control and Currency Exchange Control", the foreign currency received by the resident companies is subject to obligatory transfer into their accounts in authorized banks if other is not established by the Central Bank of Russian Federation, and at the scheduled time (item 9 of Art. 1; Art. 5 of the Law).

Requirements in case of commodity export contain in Art. 98 of the Labor Code of the Russian Federation according to which commodity export is performed in case of payment term of export customs duties and introduction of other customs duties, observance of measures of economic policy and accomplishment of other requirements provided by the Customs code and other acts of the legislation of the Russian Federation on customs affairs i.e. and introduction in accordance with the established procedure, into accounts in authorized banks of all currency earnings in the terms determined by the legislation.

According to the current legislation control of compliance with law, the determining requirement and condition of customs regimes, is assigned to customs authorities which exercise also currency exchange control within the competence (Art. 1; 8; 10; 230 Customs codes of the Russian Federation). Owing to Art. 201 of the Labor Code of the Russian Federation in case of identification by customs authorities of the violations of the foreign exchange legislation which are at the same time customs offenses, persons bear responsibility for violation of customs rules according to the Labor Code of the Russian Federation.

According to Art. 11 of the Customs code Russian Federation, State Customs Committee Russian Federation has the right to publish regulations on customs affairs, obligatory for execution by all customs authorities of the Russian Federation and other state bodies of the Russian Federation...

The specified regulations are subject to registration in accordance with the legislation of the Russian Federation.

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