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LETTER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of August 7, 2013 No. 01-11/34033

About procedure for filling of the column 36 "Preference" of the declaration on goods

 The Federal Customs Service for the purpose of uniform application of the customs legislation of the Customs union regarding filling of the column 36 "Preference" of the declaration on goods reports the following.

 According to Item 1 of article 180 of the Customs Code of the Customs Union (further the Customs Code of the Customs Union) forms and procedure for filling of the customs declaration are determined by the decision of the Commission of the Customs union.

Of 27.11.2010 No. 311-FZ "About customs regulation in the Russian Federation" is determined by part 3 of article 204 of the Federal Law that the procedure for filling of the declaration on goods is established by the decision of the Commission of the Customs union.

The procedure for filling of the column 36 "Preference" of the declaration on goods is established by the subitem 34 of Item 15 of the Instruction on procedure for filling of the declaration on goods approved by the Decision of the Commission of the Customs union of 20.05.2010 No. 257 (further - the Instruction).

According to the subitem 34 of Item 15 of the Instruction in the graph by each type of customs payment the corresponding code according to the Qualifier of privileges on customs payment according to the scheme below is specified:

element 1 - on customs fees;

element 2 - on customs duty;

element 3 - on excise (excises);

element 4 - on the value added tax.

If the rate of customs payment concerning the declared goods is not established, or in other cases when there is no obligation on payment of customs payment, in each category of the element corresponding to this type of customs payment the sign "-" is specified (crossed out section).

At the same time the goods assessed by import customs duties are understood as goods concerning which the rate of import customs duty, including equal to zero, according to the Common customs tariff of the Customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation (ETT) approved by the Decision of Interstate Council of EurAsEC of 27.11.2009 No. 18 and the Decision of the Commission of the Customs union of 27.11.2009 No. 130 is established.

Thus, in case of commodity importation concerning which the rate of import customs duty equal to zero is established in element 2 of column 36 of the declaration on goods the 00 code is put down.

Similar rules of filling of column 36 of the declaration on goods are applied in case of goods placement under customs procedure of free customs zone. When placing under customs procedure of free customs zone of goods which rate of import customs duty is equal to zero in element 2 of column 36 of the declaration the 00 code is specified goods.

In case of completion of customs procedure of free customs zone and release of goods according to customs procedure of release for internal consumption in cases when the rate of import customs duty is equal to zero, in element 2 of column 36 of the declaration the 00 code is also specified goods.

First deputy head colonel general of Customs Service

V. M. Malinin

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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