of May 12, 2016 No. 18
About some questions of application by courts of the customs legislation
For the purpose of ensuring unity of practice of application by courts of the customs legislation Plenum of the Supreme Court of the Russian Federation, being guided by article 126 of the Constitution of the Russian Federation, articles 2 and 5 of the Federal constitutional Law of February 5, 2014 No. 3-FKZ "About the Supreme Court of the Russian Federation", decides to make the following explanations:
1. Legal regulation of the customs relations is performed according to the Constitution of the Russian Federation, international treaties entering according to part 4 of article 15 of the Constitution of the Russian Federation its system of law and the legislation of the Russian Federation on customs affairs.
The Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement and the Union respectively), other international agreements signed by the Russian Federation with state members of the Union, other states, the international organizations and educations is among the specified international treaties.
According to Item 1 of article 101 of the Agreement before adoption of the Customs code of the Union the legal force also remains behind the Agreement on the Customs Code of the Customs Union of November 27, 2009 (further - the Customs Code of the Customs Union, the Code) which has the status acting for the Russian Federation of the international treaty signed by it.
2. The Federal Law of November 27, 2010 No. 311-FZ "About customs regulation in the Russian Federation" (further - the Law on customs regulation), being the act of the legislation of the Russian Federation of customs affairs, extends the action to the legal relations connected with commodity importation to the Russian Federation and their export from the Russian Federation as parts of single customs area of the Union.
In case of collision between the rules of law of the Union (article 6 of the Agreement) and regulations of the legislation of the Russian Federation on customs affairs governing the customs relations according to part 4 of article 15 of the Constitution of the Russian Federation the right of the Union is subject to application.
At the same time courts need to take into account that the conflict priority of the right of the Union cannot lead to violation of the rights and freedoms of citizens (organizations) guaranteed by the Constitution of the Russian Federation. In particular, in case of application of rules of law of the Union which establish (change, stop) of the right and obligations on customs payment, use of customs privileges, the principle of inadmissibility of giving of retroactive effect to the new customs regulation worsening situation of participants of the lasting legal relationship shall be considered.
3. Decisions and orders of permanent regulating authority of the Union - To the Eurasian economic commission (further - the Commission), accepted within its powers, are recognized the acts regulating customs legal relationship in the Russian Federation as the Union State Party, based on articles 6 and 32 of the Agreement.
Applying the relevant standards of the right of the Union accepted in the field of customs regulation, courts also should consider the acts of Court of the Eurasian Economic Union which are taken out according to Item 39 of the Statute of Court by results of consideration of the disputes connected with realization of provisions of the Agreement, other international treaties within the Union and (or) decisions of bodies of the Union.
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