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The document ceased to be valid since October 1, 2015 according to the Order of the Ministry of Finance of the Russian Federation of May 25, 2015 No. 82n

IT IS REGISTERED

in Ministry of Justice

Russian Federation

On August 31, 2010 No. 18323

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 21, 2010 No. 48n

About approval of the Procedure for submission of registers of customs declarations

According to the subitem 3 of Item 1 of article 165 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; 2002, N 22, Art. 2026; 2003, N 28, Art. 2886; 2004, N 35, Art. 3607; 2005, N 30, Art. 3101, Art. 3128, Art. 3129, Art. 3130; N 52, of Art. 5581; 2006, N 10, Art. 1065; N 31, of Art. 3436; 2007, N 23, Art. 2691; N 45, of the Art. 5417, 5432; 2008, N 48, Art. 5519; 2009, N 48, Art. 5731; N 51, of Art. 6155; 6444) I order to N 52, of the Art.:

approve the Procedure for submission of registers of customs declarations according to appendix to this order.

 

Deputy Prime Minister

The Russian Federation - the Minister of Finance

Russian Federation A. L. Kudrin

It is approved

Head Federalnoy

Customs Service A.Yu.Belyaninov

July 6, 2010.

 

Appendix

to the order of the Ministry of Finance of the Russian Federation of May 21, 2010 No. 48n

Procedure for submission of registers of customs declarations

1. This Procedure is developed according to the subitem 3 of Item 1 of article 165 of the Tax Code of the Russian Federation (далееКодекс) and determines rules of submission to tax authorities of registers of customs declarations for confirmation of legitimacy of application of rate of the value added tax in the amount of 0 percent and the tax deductions in case of sales of goods which are exported according to customs regime of export.

2. The organizations and individual entrepreneurs - the taxpayers on value added realizing goods, who are exported according to customs regime of export (daleenalogoplatelshchik) can represent to tax authorities in the place of registration in document package, proving legitimacy of application of rate of the value added tax in the amount of 0 percent and represented along with the tax declaration on the value added tax, instead of customs declarations (their copies) provided by the subitem 3 of Item 1 of article 165 of the Code, registers of customs declarations.

3. The register of customs declarations containing data on actually exported goods with marks of customs authority of the Russian Federation in which region of activities there is check point through frontier of the Russian Federation through which goods were exported out of limits of customs area of the Russian Federation (further - boundary customs authority) can be represented instead of customs declarations (their copies) with marks of the Russian customs authority performing release of goods according to customs regime of export, and boundary customs authority.

4. The register of customs declarations containing data on customs clearance of goods according to customs regime of export with the marks of customs authority of the Russian Federation confirming the goods placement fact under customs regime of export can be represented instead of customs declarations (their copies) in case of commodity exportation according to customs regime of export by pipeline transport or on power lines; in case of commodity exportation according to customs regime of export through border of the Russian Federation with the State Party of the Customs union on which customs control is cancelled; in case of commodity exportation, not occurring from the territory of the Russian Federation, according to customs regime of export on the territory of the State Party of the Customs union with which on border customs control is cancelled.

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