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On The Special Economic Zone In The Kaliningrad Region And On Amendments To Certain Legislative Acts Of The Russian Federation

Original Language Title: Об Особой экономической зоне в Калининградской области и о внесении изменений в некоторые законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW About the economic zone in the Kaliningrad region and changes to some legislative acts Russian Federation Adopted by the State Duma on December 23, 2005 Approved by the Federation Council on 27 December 2005 (In the wording of federal laws from 17.05.2007 N 84-FZ; , 30.10.2007 N 240-FZ; dated 27.11.2010 N 311-FZ; of 01.07.2011 N 169-FZ; of 06.12.2011 N 409-FZ; of 23.04.2012 N 33-FZ; of 23.07.2013 N 230-FZ; of 28.12.2013 N 410-FZ; dated 29.06.2015 N 207-FZ; , 11.03.2016 N 70-FZ Chapter 1. General provisions Article 1. The scope of this Federal Law This Federal Act regulates relations arising from the establishment, operation and termination of the economic zone in the Republic of Korea. Kaliningrad region, taking into account the geopolitical situation of the Kaliningrad region in order to accelerate its social and economic development. (...) (...) N 409-FZ Article 2. Basic concepts used in this Federal Law 1. This Federal Law uses the following basic concepts: (In the wording of Federal Law of 06.12.2011). N 409-FZ) (1) A special economic zone in the Kaliningrad region (hereinafter referred to as the "Special Economic Zone") is the territory of the Kaliningrad Region, which has a special legal regime for the implementation of the economic, production, investment and other activities, as well as the procedure of free customs zone; (In the wording of Federal Law dated 06.12.2011 N 409-FZ) 2) The management of the economic zone-the activities of the authorized body and the activities of the administration of the economic zone, aimed at ensuring the operation of the special legal regime, respectively. The economic zone and the organization of its operation; 3) the authorized body is the federal executive authority authorized to carry out functions for the management of special economic zones and ensure that operation of the special legal regime of the economic zone in The administration of the economic zone (hereinafter referred to as the administration) is a structural subdivision of the supreme executive body of the Kaliningrad region. ensuring the organization of the economic zone in accordance with the provisions of this Federal Law; 5) the resident of the economic zone (hereinafter referred to as the resident) is a legal entity that meets the requirements of the present Federal Act and incorporated in a single resident register The economic zone (hereinafter referred to as the register); 6) an investment declaration-a document containing information on the conditions for the implementation of the investment project in the Economic Zone by the resident in accordance with this Federal Law. 2. For the purposes of chapters 3 and 3-1 of this Federal Law, the concepts defined by the Customs Code of the Customs Union and the Agreement on Free (Special, Special) Economic Zones on the Customs territory of the Customs Union are used. The Customs Procedure of the Free Customs Zone of 18 June 2010 (hereinafter referred to as the BMS Agreement). (Part of the addition is the Federal Law of 6 December 2011. N 409-FZ) Article 3. Managing Economic Zone 1. In order to ensure the operation of the special legal regime of the economic zone, the authorized body carries out interaction with the federal authorities, as well as coordination of interaction between the administration and the federal authorities of the executive branch in matters relating to such security. 2. The Administration, for the purpose of ensuring the organization of the economic zone, performs the following functions: 1) maintaining the registry in the order and form set by the authorized body; 2) The adoption of decisions on the inclusion of legal persons in the register or the refusal to include them in the register, the decision to exclude residents from the register in accordance with this Federal Law; (In the wording of Federal Law dated 23.04.2012 N 33-FZ ) 3) reporting to tax authorities and customs authorities on the inclusion of legal persons in the register and the exclusion of residents from the registry; 4) monitoring of residents ' compliance with investment conditions declarations; 5) to reconcile changes made by the resident to the investment declaration and to make such changes to the registry; 6) to make proposals for inclusion in the list of non-scheduled goods under the customs procedure of the free customs zone; Federal Law of 06.12.2011 N 409-FZ ) 7) protection of the legitimate interests of residents in relations with the territorial bodies of the federal executive authorities, the state authorities of the Kaliningrad region, local government bodies the implementation of investment projects; 8) the annual report on the performance of the economic zone in the corresponding reporting year,, the annual audit report of resident activity in the manner and in the form that established by the authorized body; (In the wording of Federal Law of 23 April 2012). N 33-FZ ) 9) issue, on request of the resident extract from the registry; 10), approval of the form of the investment declaration. 3. The appointment of the head of administration and the dismissal of the post is carried out by the top official (the head of the highest executive body of the State) of the Kaliningrad region. (In the wording of the Federal Law of 23 April 2012) N 33-FZ Chapter 2. Residents Article 4. Inclusion of legal persons in the Register 1. The legal entity is to be included in the register if the following requirements are met: 1) the legal person is created in accordance with the legislation of the Russian Federation; (2) State registration of a legal entity In the Kaliningrad region; 3) the production of goods is carried out by a legal entity exclusively on the territory of the Kaliningrad region; 4) investments are carried out by a legal entity on the territory of Kaliningrad areas; 5) investment project submitted by by a legal person, meets the requirements established by this Federal Act. 2. The residents cannot be legal persons applying special tax regimes, which are provided for in the legislation of the Russian Federation on taxes and fees. 3. Residents cannot be financial organizations, including credit and insurance organizations and professional participants in the securities market. 4. The legal entity shall submit a written application to the Administration for the inclusion of a legal person in the register (hereinafter referred to as the petitioner) with the following documents: (In the wording of Federal Law dated 23.04.2012 N 33-FZ )1) a certified copy of the legal entity's constituent documents; 2) a copy of the document confirming that the legal person has been written into a single legal entity State register of legal entities; 3) certificate of registration in the tax authority; 4) investment declaration. (Part of the federal law dated 01/07/2011 N 169-FZ 4-1. In the event that the documents referred to in paragraphs 2 and 3 of Part 4 of this article are not represented by a legal person, the federal executive branch, which is conducting a State registration of legal entities, is not represented by an interdepartmental request by the administration. individuals, individuals as individual entrepreneurs and peasant (individual) farms, provides information confirming the incorporation of the legal entity into the single State register of legal entities, and the federal body the executive authority responsible for monitoring and oversight of the Compliance with the legislation on taxes and fees, provides information confirming the placement of a legal entity in the tax authority. (Part of the addition is the Federal Law of July 1, 2011. N 169-FZ) 5. The Administration shall establish the conformity of the documents annexed to the application for the inclusion of the applicant in the register, the list of documents referred to in paragraph 4 of this article, for a period of not more than three working days from the date of their submission to the Administration and provides the applicant with one of the following decisions: 1) to accept the said application; (2) to refuse to accept the said application for consideration in case of failure to submit of the documents referred to in paragraphs 1 and (or) 4 of Part 4 of this Article. (Part of the federal law of 23 April 2012) N 33-FZ) 5-1. No more than thirty days from the date of the applicant's decision to accept the application referred to in part 5 of this article, the administration shall decide whether the applicant is included in the registry or to refuse to include the applicant in the registry. , giving reasons for the refusal and, on the day of its adoption, shall send a notification in writing to the applicant. (Part added-Federal Law of 23.04.2012) N 33-FZ 6. The decision not to include the applicant in the register shall be made by the Administration only in case of failure to comply with the conditions of inclusion in the register provided for by this Federal Law. 7. The decision to include the applicant in the registry shall be made by issuing a certificate of inclusion in the registry to the applicant. 8. The applicant is entitled to carry out activities under the special legal regime of the economic zone from the date of the decision on the inclusion of the applicant in the register. 9. The decision to refuse the applicant's inclusion in the register may be appealed by the applicant to the arbitral tribunal. 10. The following requirements apply to investment projects implemented by residents: 1) implementation of investment projects in the Kaliningrad region; 2) investment project cannot be directed to the following targets: (a) oil production, natural gas production, provision of services in these areas; b) production of ethyl alcohol, alcohol, tobacco and other excisable goods (except passenger cars and List of motorcycles) according to the list approved by the Government Russian Federation; in wholesale and retail trade; g) repair of household articles and personal items; d) financial activity; 3) investment in the form capital investment. Capital investments in the minimum value of an investment project are fixed investments (fixed assets), including the cost of design and survey works, new construction, technical re-equipment, modernization of fixed assets, reconstruction of buildings, acquisition of machines, equipment, tools, tools. Not included as capital investments in determining the cost of an investment project for the acquisition by residents or other persons of property owned by residents and for which the residents are entitled Previously, the tax rate applied to the property of the organizations in the amounts stipulated by Article 385-1 of the Tax Code of the Russian Federation, the costs of purchasing cars, sports, tourist and pleasure craft (for the purposes of the Tax Code). elimination of the costs of sporting, tourist and recreational activities (a) The cost of acquisition, construction and renovation of residential premises; the law of 11 March 2016. N70-FZ) 4) the volume of capital investments in accordance with the investment project presented should be worth at least a hundred and fifty million roubles. In the case of the implementation of the investment project in the field of tourism and recreational activities, the creation of manufacturing, as well as in the field of fishing, aquaculture, the volume of capital investments in accordance with The proposed investment project should be at least fifty million roubles ($1,000,000); (as amended by the Federal Law 11.03.2016 N70-FZ) 5) the volume of capital investments referred to in paragraph 4 of this Part must be implemented within a period not exceeding three years from the date of the decision to include a legal entity in the register; Federal law of 11.03.2016 N70-FZ) 6), when determining the amount of capital investment referred to in this article, no transfer and exchange of grants (including instalments over three years) are not taken into account, including the transfer through third persons, machinery, equipment and vehicles of persons whose state registration on the date of the entry into force of this Federal Law has been carried out in the Kaliningrad region, in the order established by the law. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 10-1. For the purposes of this article, the implementation of the investment project on the territory of the Kaliningrad Region also recognizes the activity of the resident registered until 31 December 2013 in accordance with his investment declaration containing information on the types of services for the transport of goods, passengers and baggage, or services directly related to these transports, if the transport is carried out: 1) in the territory of the Kaliningrad region; 2) between the territory of the Kaliningrad Region and the territory of number of States; 3) between the territory of the Kaliningrad region and the rest of the territory of the Russian Federation; 4) between the two points located in the rest of the territory of the Russian Federation, between the point of OF THE PRESIDENT OF THE RUSSIAN FEDERATION These transports are carried out after the completion of the transport between the territory of the Kaliningrad region and the territory of a foreign state or the rest of the territory of the Russian Federation when the goods are loaded for their importation into the Kaliningrad region or when they are following an empty vehicle in the Kaliningrad region. (Part added-Federal law 28.12.2013 N 410-FZ) 10-2. For the purposes of this article, the activities of legal persons for the construction, reconstruction, operation of tourist industry facilities, facilities intended for sanatorium and resort treatment, are understood. Medical rehabilitation and recreation of citizens, as well as tourist activities and activities for the development of mineral waters and other natural curative resources, including sanatorium-resort treatment and prevention activities diseases, medical rehabilitation, recreation for citizens, industrial for mineral water bottling. (Part of the addition is the Federal Law of 11.03.2016, 11.03.2016. N 70-FZ 11. The investment declaration should contain the following information: 1) the purpose of the investment project (goods, services, production or which are planned to be performed according to the investment project); 2) in general The amount of investment project financing; 3) the schedule for the implementation of the annual investment volume in the first three years of the investment project. 12. An investment declaration of changes regarding the terms and conditions of the investment project shall be implemented by the Administration on the basis of a written statement by the resident representative justifying the need for such changes in order, Part 4-8 of this Article. The decision to amend the investment declaration shall be made in two copies, one of which shall be issued to the resident. 13. The reasons for refusing to make changes to the investment declaration are: 1) the inconsistency of the changes made to the requirements of this Federal Law; 2) the change in the objective of the investment project; dated 11.03.2016 N 70-FZ) 4) a change in the annual investment schedule, excluding the possibility of implementing an investment project subject to the requirements of this Federal Law. Article 5. The exclusion of a resident from the registry Resident is to be excluded from the registry: 1), on the basis of a written application for de-listing from the day following the date of receipt by the Administration of the declaration; (2) on the basis of the enforceable decision of the arbitral tribunal to exclude a resident from the registry; 3), if a single public register of legal persons is written that a legal entity is in the process of liquidation, from the day following the day The corresponding entry into the unified state register of legal entities; (as amended by the Federal Law of 17 May 2007). N 84-FH) 4) if the resident legal entity is terminated as a result of its reorganization from the day following the day of completion of the reorganization. Article 6: Warranties 1. In case new federal laws come into force, resulting in changes in tax rates on federal taxes (excluding excises, value added tax on goods produced in the territory of the Russian Federation) and tariffs Contributions to State extrabudgetary funds (excluding contributions to the Pension Fund of the Russian Federation) or, if the federal laws and other regulatory legal acts of the Russian Federation are modified, resulting in an increase in total resident tax burden (including mandatory or increase their size) or establish a regime of prohibitions and restrictions on the investments made by the resident in relation to the total tax burden and the regime in force under federal laws and other regulations OF THE PRESIDENT OF THE RUSSIAN FEDERATION legal acts of the Russian Federation, do not apply during the period of implementation The investment project for the resident is subject to the requirements of this Federal Law. 2. The provisions of Part 1 of this article do not apply to federal laws and other normative legal acts of the Russian Federation, adopted in order to protect the foundations of the constitutional system of the Russian Federation, the health of citizens, their rights and legal rights. Protection of the environment, protection of the country and security of the state, as well as regulation of relations in the establishment, calculation, collection and payment of customs duties in connection with the import of goods into the Russian Federation and export of the Russian Federation. 3. In case of entering into force and applying new federal laws, other regulatory legal acts of the Russian Federation, acts of customs legislation of the Customs Union within the EurAsEC, which lead to changes in the conditions of implementation investment project by the resident and/or business activities of legal entities, the State registration of which was carried out in the Kaliningrad region and which, as of 1 April 2006, were carried out Federal Act No. 13-FZ of 22 January 1996 "Economic zone in Kaliningrad region", including in connection with the establishment of prohibitions or restrictions on the premises of goods under the customs procedure of the free customs zone or the completion of the customs procedure of a free customs procedure. Zones with the purchase of goods manufactured (obtained) using foreign goods placed under the customs procedure of the free customs zone, the status of goods of the Customs Union, the sum of the costs of customs duties, taxes, due to the change of legal status The regulation is compensated by the federal budget in accordance with the budgetary laws of the Russian Federation. 4. The procedure and conditions for providing compensation for the payment of customs duties and taxes from the federal budget are established by the Government of the Russian Federation. 5. The methodology for calculating the total tax burden on the day of the beginning of the financing of the investment project, the methodology for calculating the amounts to be compensated for customs duties, taxes, the order of the increase of these values " The Government of the Russian Federation determines the duties of payment of the amount of customs duties and taxes. 6. The calculation of the total tax burden shall be in accordance with the methodology of the calculation and shall be submitted to the Administration. 7. The method of establishing (fixation) the fact of the introduction of bans or restrictions on the conduct of activities or performing operations in the economic zone is determined by the supreme executive body of the Kaliningrad region. fields. 8. The land necessary for the implementation of the investment project is provided to the resident in accordance with the legislation of the Russian Federation, which regulates land relations. The amount of rent paid on the day of the lease agreement for the duration of the investment project cannot be changed for the duration of the lease contract. Law of 23.07.2013 N 230-FZ) Article 7. Control the implementation of the investment project 1. After fulfilling the conditions of the investment declaration, but not later than two months from the day of the expiration of the first three years from the date of incorporation of the legal entity into the registry, the administration together with the tax authority on the place of placing the resident on tax The study shall verify that the activity of the resident is carried out in accordance with the requirements of this Federal Act in accordance with the procedure established by the Government of the Russian Federation. 2. The tax authorities at the place of placing residents on the tax register are entitled to inspect these residents in the order prescribed by Russian Federation Tax Code 3. When determining the fact of understating the amount of capital investment in comparison with the amount provided for in article 4 of this Federal Law, the administration may require the court to exclude the resident from the registry. 4. In the event that the test does not reveal the fact of understating the amount of capital investment provided for in Article 4 of this Federal Law, the administration is required to issue a certificate of compliance with the terms of the investment declaration to the resident. not later than ten days from the date of completion of the inspection, but not later than three years and three months after the date of incorporation of the legal entity into the registry. The form of the certificate of implementation by the resident of the terms of the investment declaration shall be established by the administration. 5. Refusal to grant to the resident a certificate of compliance with the terms of an investment declaration or failure to grant such a certificate within the time limit provided for in this article may be appealed by the resident to the arbitral tribunal. 6. In addition to the inspections specified in parts 1 and 2 of this article, the administration is obliged to carry out a decision on the issuance of a certificate of compliance with the Investment Declaration every year from the date of the incorporation of the legal entity into the registry and up to the date of the decision to issue a certificate of compliance with the investment declaration. class="ed. " with a corresponding report on the performance of resident activities of in accordance with the procedure established by the federal executive authority authorized to carry out legal and regulatory functions in the the establishment and functioning of special economic zones, Identifying the compliance of such activities with the investment project's terms of investment contained in the investment declaration. In the event of a failure of the resident to comply with the requirements established by this Federal Law and in case of infringement by the resident of the terms of the investment declaration in terms of volume and duration of investment, the administration is obliged to To use the exclusion of such a resident from the registry in court. (In the wording of Federal Law of 30.10.2007 N 240-FZ) (In the wording of Federal Law of 23.04.2012) N 33-FZ 7. If a resident is removed from the register until he is issued a certificate of compliance with the investment declaration, the resident is required to pay taxes not paid to them in connection with the special tax procedure under OF THE PRESIDENT OF THE RUSSIAN FEDERATION Chapter 3: Free Customs Procedure Zone (In the Federal Law dated 06.12.2011 N 409-FZ) Article 8. Scope of this chapter 1. This chapter defines the application in the territory of the economic zone of the customs procedure of a free customs zone established in accordance with the customs legislation of the Customs Union within the EurAsEC (hereinafter the Customs Union). 2. Goods placed under the customs procedure of the free customs zone, goods of the Customs Union not placed under the customs procedure of the free customs zone, and foreign goods can be placed and used in the territory of the Oyazy economic zone. Goods placed under other customs procedures. (Article as amended by the Federal Law of 06.12.2011) N 409-FZ) Article 9. Application of the Customs procedure of the free customs zone 1. The customs procedure of the free customs zone is applied in the territory of the economic zone. The content of the customs procedure of the free customs zone is determined by the BMS Agreement. 2. The customs procedure of the free customs zone does not apply to goods of the Customs Union located in the territory of the economic zone or imported into the territory of the economic zone. 3. Foreign goods placed under the customs procedure of a free customs zone, goods manufactured (obtained) using foreign goods placed under the customs procedure of a free customs zone, and goods made (received) with the use of foreign goods placed under the Customs procedure of the free customs zone and goods of the Customs Union may be located and used only in the territory of the Economic Area, except in the case of of the BMS Agreement in relation to the Economic Zone. 4. The procedures and technologies for customs operations in respect of goods, including vehicles imported (imported) into the territory of the economic zone and exported from the territory of the economic zone, are determined by the federal authority Executive authority in the field of customs. (Article in the wording of the Federal Law 06.12.2011 N 409-FZ) Article 10. Conditions for placing goods under the customs Free Customs Zone Procedure 1. Conditions for placing goods under the customs procedure of a free customs zone are determined by the BMS Agreement. 2. Goods under the BMS Agreement, including: 1) excisable goods; 2) goods in accordance with the list established by the free trade zone, may not be placed under the customs procedure of the free customs zone; The Government of the Russian Federation, including at the proposal of the supreme executive body of the Kaliningrad region. 3. The goods are placed under the customs procedure of the free customs zone in order to implement their investment projects in the economic zone. 4. When placing goods under the customs procedure of a free customs zone by the resident or person authorized by him, the Customs office shall submit a certificate of the inclusion of the resident in the register and an investment declaration or a copy of the said documents, -Certified by the resident. Legal entities whose State registration was carried out in the Kaliningrad region in the procedure established by the legislation of the Russian Federation, and which are not residents, place goods under the customs procedure of a free customs procedure. zones for their accommodation and use for the purposes of this Federal Act. 5. A declarant of goods placed under the customs procedure of a free customs zone may be a resident or a legal entity whose state registration is carried out in the Kaliningrad region in accordance with the procedure established by law. of the Russian Federation. 6. With respect to foreign goods placed under the customs procedure of a free customs zone and intended for the purpose of committing such goods for processing (processing), which result in the loss of their goods Individual characteristics, and (or) for the manufacture of goods (including assembly, assembly, mounting, fitting), and repair, the customs authority shall, at the request of the declarant, identify such goods in goods manufactured (received) from the use of foreign goods under the Customs procedure free customs zone, subject to the provisions of Article 11 of this Federal Law. (Article in the wording of Federal Law dated 06.12.2011 N 409-FZ) Article 11. Identification of foreign goods placed under the customs procedure of a free customs zone, in goods manufactured (received) using such foreign goods 1. In order to identify foreign goods placed under the customs procedure of a free customs zone in goods manufactured (obtained) using foreign goods placed under the customs procedure of a free customs zone, The methods of identification used by the BMS Agreement are used. 2. Acceptability of the declared mode of identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) with the use of foreign goods placed under a free customs procedure The customs area shall be established by the Customs authorities, taking into account the characteristics of the goods and the transactions carried out with them, as set out in article 10, paragraph 6, of this Federal Act. If the declarant means the identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (obtained) with the use of foreign goods placed under Customs The procedure of the free customs zone, the Customs authority does not consider it acceptable, the Customs authority may independently determine the method of identification. 3. Procedure for the identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) with the use of foreign goods placed under a free customs procedure The customs zone is established by the federal executive authority competent in the field of customs. (Article in the wording of Federal Law from 06.12.2011 N 409-FZ)) Article 12. (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Article 12-1. Operations with goods placed under Customs free zone 1. Products placed under the customs procedure of a free customs zone in the territory of the economic zone are allowed to perform operations defined in accordance with the BMS Agreement. 2. With respect to goods placed under the customs procedure of a free customs zone and goods manufactured (received) using goods placed under the customs procedure of a free customs zone, in the territory of the economic zone The transfer of ownership, use and (or) orders, including the retail sale of such goods, and their consumption are permitted. 3. The Government of the Russian Federation has the right to establish a list of prohibited transactions with goods placed under the customs procedure of the free customs zone in the territory of the economic zone. The corresponding decree of the Government of the Russian Federation shall enter into force not earlier than one year after its official publication. href=" ?docbody= &prevDoc= 10210427&backlink=1 & &nd=102152749 "target="contents" title= " "> dated 06.12.2011 N 409-FZ) Article 12-2. Application of the customs procedure of the free customs zone in relation to separate categories of goods 1. Vehicles used for the carriage of goods, tractors, trailers, semi-trailers, tractors, buses, aircraft, water vessels, railway rolling stock (including empty vehicles), placed under the Customs procedure of a free customs procedure The zones in the territory of the economic zone are considered for customs purposes as vehicles of international carriage in the international transport of goods, passengers and luggage between the territory of the Kaliningrad region and Foreign Affairs and the transport of goods, passengers and of the Russian Federation to the Kaliningrad Region and the rest of the territory of the Russian Federation through the territory of a foreign State, including through the territory of a member State of the Customs Union, subject to the following conditions: 1) The vehicle is registered on the territory of the Kaliningrad region; 2) the vehicle belongs to a legal person whose state registration has been carried out in the Kaliningrad region. 2. Vehicles for personal use registered in the territory of Kaliningrad region and placed under the customs procedure of the free customs zone in the territory of the economic zone may be temporarily removed by physical vehicles. by persons from the territory of the Kaliningrad region and taken to the rest of the territory of the Russian Federation under the following conditions: (1) the period of temporary export of such vehicles may not exceed two months; 2) in for such vehicles to be paid OF THE PRESIDENT OF THE RUSSIAN FEDERATION Registered in the territories of foreign states and imported into the customs territory of the Customs Union by individuals of the member states of the Customs Union. 3. Goods listed in parts 1 and 2 of this Article placed under the customs procedure of the free customs zone are conditional issued prior to their acquisition of the status of goods of the Customs Union, actual destruction or refusal States. 4. The Government of the Russian Federation shall have the right to limit the period of time for the presence of vehicles referred to in part 1 of this article to the rest of the territory of the Russian Federation. The relevant resolution of the Government of the Russian Federation shall enter into force not earlier than thirty days after its official publication. 5. Customs operations in respect of aircraft (including empty) imported into the territory of the economic zone placed under the customs procedure of a free customs zone and carrying goods, passengers and baggage between the territory The Kaliningrad region and the rest of the territory of the Russian Federation, without any intermediate landing in the territory of a foreign State, are carried out in the territory of the Economic Area, taking into account the provisions of article 15-2 of this Federal Law. 6. In this article, vehicles for personal use are understood to be: 1) cars and other motor vehicles, mainly intended for the carriage of persons classified in a commercial position. 8703 Single Commodity Nomenclature of Foreign Economic Activities of the Customs Union (hereinafter referred to as VED TC), except for vehicles specially designed for snow, cars for the transportation of golfers and similar Vehicles classified in a sub-item 8703 10 TC VED TC, and Also vehicles designed for off-road (quadricycles) classified in the item 8703 21 TN of Wed CTS; 2) Motorcycles, mopeds, scooters, classified at 8,711 TC VED CTS; 3) Motor vehicles for the transport of not more than 12 persons, including the driver, classified in item 8702 TN VED TC. 7. The Customs Authority shall keep a record of the vehicles referred to in Part 1 of this Article, including the use of automated information systems. The procedure and forms of registration of these vehicles shall be determined by the federal executive authority competent in the field of customs. (Part of the addition is the Federal Law of 29.06.2015). N 207-FZ) N 409-FZ) Article 12-3. Realization of temporary storage by residents goods 1. Facilities, open spaces owned, economic management, operational management or lease from the resident, as well as tracks and container sites located within the boundaries agreed with the customs authority The areas of property owned, managed, operational or rented by the resident are temporary storage areas. The designated temporary storage areas in the economic zone must be arranged and arranged in such a way as to protect the goods and prevent unauthorized access to them by unauthorized persons (non-workers). (a) The need for a review of the implementation of the Convention. 2. Where temporary storage of goods on the territory of the economic zone is the temporary storage specified in part 1 of this article, the storage of foreign goods belonging to third parties at designated temporary storage locations is not allowed. 3. A resident may place on temporary storage in temporary storage specified in part 1 of this article only those goods declarant of which he may perform. 4. Temporary storage of goods in temporary storage areas referred to in part 1 of this Article shall be subject to the written authorization of the Customs authority issued on the basis of a random written request of the resident, The importation of foreign goods into the economic zone. Authorization for temporary storage of goods in temporary storage specified in part 1 of this article and provision of documents and information for the temporary storage of goods in temporary storage specified in Part 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. A resident who has been granted temporary custody of goods in temporary storage specified in Part 1 of this Article is obliged: 1) to protect the goods in temporary storage; 2) to prevent performing operations on temporary storage without the authorization of the Customs authority; 3) to keep records of goods in temporary storage in accordance with the procedure established by the federal executive authority; in the field of Customs Reporting of such goods. 6. In the event of loss of goods in temporary storage in temporary storage areas referred to in Part 1 of this Article, transfer to third parties without the authorization of the Customs authority or the use of such goods for purposes other than temporary storage A resident who has been granted temporary storage of such goods is obliged to pay customs duties, taxes according to Article 172 of the Customs Code of the Customs Union. 7. Reporting forms on temporary storage in temporary storage specified in Part 1 of this Article, the procedure for filling them in, and the manner and timescales for the submission of this reporting to a Customs authority shall be established by the federal authorities. by the executive authority competent in the field of customs. (Article padded: Federal Law of 29.06.2015 N 207-FZ) Article 13. Exiting Customs Procedure Free Customs Zone 1. The customs procedure of the free customs zone in respect of goods placed under the customs procedure of the free customs zone in the territory of the economic zone shall be completed in accordance with Articles 15 and 24 of the BMS Agreement. 2. When removing from the territory of the economic zone of vehicles placed under the customs procedure of a free customs zone, in the cases specified in parts 1 and 2 of Article 12-2 of this Federal Law, the termination of the customs operation The free Customs zone procedures for such vehicles are not required. 3. At the end of the customs procedure of the free customs zone, the calculation of customs duties, taxes imposed on the customs procedure, under which foreign goods placed under the Customs procedure of free customs clearance are placed. The zones, and (or) goods manufactured (obtained) with the use of foreign goods placed under the customs procedure of the free customs zone shall be carried out taking into account the peculiarities of the BMS Agreement. 4. Determination of the status of goods manufactured (received) with the use of foreign goods placed under the Customs procedure of a free customs zone, in the event that the Customs procedure of a free Customs zone is completed by the export of such goods goods outside Customs territory of the Customs Union or if such goods are not exported outside the customs territory of the Customs Union, in respect of residents registered before 1 January 2012, and persons whose State registration is in the Kaliningrad region, which as of April 1 In 2006, the Federal Act of 22 January 1996, No. 13-FZ "On the Economic Zone in the Kaliningrad Region", was carried out in accordance with Article 19 of the BMS Agreement, subject to the provisions of article 10. BMS Agreements 5. At the end of the customs procedure of the free customs zone the declarant of the goods may be a legal entity, which was a declarant of goods in customs declaration of goods in accordance with the customs procedure Customs Code of the Customs Union, or another person referred to in sub-paragraph 1 or paragraph 5 of Article 186 of the Customs Code of the Customs Union. 6. In case of loss of resident status and fulfilment of the conditions of an investment declaration, equipment placed under the customs procedure of the free customs zone and put into operation and goods placed under the customs procedure The customs zone, used for the creation of real estate in the territory of the economic zone, is recognized as goods of the Customs Union not under the customs control, without payment of customs duties, taxes, without the use of bans, and and without being placed under the customs procedure for internal Consumption. 7. In order to recognize the goods referred to in Part 6 of this Article, the goods of the Customs Union shall be submitted to the Customs Authority by a written declaration in an arbitrary manner and documents containing information: 1) (ii) the implementation by the resident of the terms of the investment declaration; 3) on the placing of these goods under the customs procedure of the free customs zone; 4) on the entry into service of the equipment, if the application filed in respect of equipment; 5) The property of the resident in the property object in the Single State Register of Real Estate Rights and Transactions, if the application is filed in respect of goods used for the creation of real estate objects in the territory of zones. 8. The documents supporting the resident status include: 1) founding documents; 2) a document confirming that a resident record has been entered into a single public register of legal entities. In case the document is not submitted by the resident, at the interdepartmental request of the customs authority, the federal executive body, which performs state registration of legal entities, provides information confirming the fact. providing information about the legal person in a single state register of legal persons; 3) a certificate of registration in the tax authority. In case the document is not presented by the resident, at the interdepartmental request of the customs authority, the federal executive body, which is responsible for monitoring and supervision of compliance with the legislation on taxes and duties, provides information confirming the placement of a legal person in the tax authority; 4) a certificate of placing the resident in the register. In case the said document is not introduced by the resident, by interdepartmental request of the customs authority, the administration of the economic zone provides information confirming the inclusion of a legal entity in the register of residents of the special economic zone economic zones. 9. The document confirming the fulfilment of the conditions of the investment declaration by the resident is the corresponding certificate issued in accordance with Article 7 of this Federal Law. Federal Law of 06.12.2011 N 409-FZ) Article 14. (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Article 15. (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Article 15 -1. Committing customs operations and carrying out customs control in the territory of Oyself economic zone 1. In respect of goods entering the Territory of the economic zone and exported from the territory of the economic zone, customs operations and customs control are carried out by customs authorities in accordance with the customs legislation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. (The Federal Law of 29.06.2015 took effect. N 207) 3. When customs control is carried out by the Customs authorities, there is evidence that a document certifying the status of the goods manufactured (obtained) using foreign goods placed under the Customs procedure of a free Customs The customs authority sends a reasoned request to the authority authorized by the Government of the Russian Federation for the extradition of the said authority. of the Convention on the Rights of the (a) (...) (...) According to the results of this examination, the document confirming the status of the goods may be cancelled by the authority authorized to issue the document confirming the status of the goods. 4. The procedure for the organization and conduct of the inspection referred to in part 3 of this article shall be determined by the federal executive authority competent in the field of customs jointly with the authority authorized to issue a document certifying The status of the product. 5. Residents and legal entities whose State registration is carried out in the Kaliningrad region are obliged to keep records of goods placed under the customs procedure of the free customs zone and goods manufactured (received) using of foreign goods placed under the Customs procedure of a free customs zone and to report on such goods to the customs authority. 6. Procedures for the treatment of goods placed under the customs procedure of a free customs zone and goods manufactured (received) with the use of foreign goods placed under the customs procedure of the free customs zone, forms of reporting on Such goods, the procedure for filling these forms and the timing of the submission of such goods to the customs authority are established by the federal executive authority in the customs area. (Article padded-Federal law dated 06.12.2011 N 409-FZ) Article 15 -2. Committing customs operations against Aircraft placed under Customs free customs zone procedure on the territory of the economic zone 1. Customs operations in respect of aircraft specified in part 5 of article 12-2 of this Federal Law are carried out in the territory of the economic zone prior to the start of the air carriage of goods, passengers and baggage from the territory of Oyself The economic zone is located on the rest of the territory of the Russian Federation and upon the completion of the air transport of goods, passengers and baggage from the rest of the territory of the Russian Federation to the territory of the economic zone. 2. When the aircraft is removed from the territory of the economic zone to the rest of the territory of the Russian Federation for the carriage of goods, passengers and baggage by the carrier, the following information shall be submitted to the Customs authority: 1) on the premises of the aircraft under the customs procedure of the free customs zone; 2) on the airport of departure and destination airport; 3) on the airports of intermediate plantations, if any, if any flight; 4) on the flight number; 5) on the planned date The return of aircraft to the Territory of the economic zone. 3. A copy of the Customs declaration according to which the aircraft has been placed under the customs control shall be provided as supporting documents and required for customs operations. a procedure of the free customs zone and a copy of the mission for the flight of an aircraft. 4. At the end of customs operations relating to the export of an aircraft referred to in article 12, paragraph 5, of this Federal Act, for the purpose of carrying goods, passengers and baggage from the territory of the Economic Zone to the rest of the country OF THE PRESIDENT OF THE RUSSIAN FEDERATION mark: "Exaggedated", wrapped by a personal plate print with Date and signature. A copy of the customs declaration with the stamps of the Customs authority shall be returned to the carrier or its representative. A copy of the flight of the aircraft remains in the customs authority. 5. Upon entry into the rest of the territory of the Russian Federation of an aircraft for which customs operations have been carried out in accordance with Part 4 of this Article, Customs operations by Customs authorities located on the rest of the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6. Upon importation into the territory of the economic zone of an aircraft in respect of which the customs operations specified in Parts 2 and 4 of this Article have been committed, the following shall be submitted to the Customs authority by the carrier OF THE PRESIDENT OF THE RUSSIAN FEDERATION according to which the aircraft was placed under customs control a procedure of the free customs zone, with the marks of the Customs authority provided for in part 4 of this article; 2) a copy of the completed flight of the aircraft containing information about the flight (s). 7. The official of the customs authority, for the purpose of exercising the customs control, is entitled to request other documents, including the application for flight (flight plan), the ship's log, documents containing information about the goods carried by the aircraft, passengers and luggage. 8. At the end of customs operations relating to the import of an aircraft referred to in article 12, paragraph 5, of this Federal Law, from the rest of the territory of the Russian Federation to the territory of the economic zone authorized by by the person of the Customs authority on the copy of the Customs declaration under which the aircraft was placed under the Customs procedure of a free customs zone, with the stamps of the Customs authority provided for in Part 4 of this Article, to be marked: "Intake permitted", stamped by the print of the personal registration number (c). Date and signature. A copy of the customs declaration with the stamps of the Customs authority on the export (import) of the aircraft shall be returned to the carrier or its representative. A copy of the completed flight of the aircraft, which contains information about the flight (flight), remains in the Customs authority. 9. (The Federal Law of 29.06.2015 took effect. N 207-FZ) (Article padded-Federal Law of 06.12.2011 N 409-FZ) Article 16. (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Chapter 3-1. Transfer of goods of the Customs Union between Economic Zone and the rest of the Customs Union (Chapter padded-Federal Law dated 06.12.2011 N 409-FZ Article 16-1. Committing on the territory of the territory of the customs operations of the customs union of goods of the Customs Union moved by air 1. With respect to the goods of the Customs Union transferred by air from the territory of the Customs Union to the rest of the customs territory of the Customs Union without commission of an intermediate landing on the territory of the State, is not a member of the Customs Union, customs operations are carried out on the territory of the Economic Area, subject to the provisions of this article. 2. Customs operations in respect of the goods referred to in part 1 of this article relating to the confirmation of their status as goods of the Customs Union shall be carried out in the customs authorities located in the places of departure on the territory of the Kaliningrad Region until The commencement of air transport of such goods. In respect of goods being transferred from the territory of the Economic Area to the rest of the customs territory of the Customs Union from the Territory of the Economic Area, customs operations relating to the confirmation of their status as goods of the Customs Union, shall be made subject to the provisions of article 16 to 2 of this Federal Act. (...) (...) N 207) 3. Documents confirming the status of goods referred to in Part 1 of this Article, such as goods of the Customs Union, and commercial, transport (shipping) documents, shall be submitted to the Customs authorities for Customs purposes. of the documents submitted, or in an arbitrary manner, the description of the goods (if such goods are transported in the passenger's personal baggage without commercial, transport (transport) documents). These documents should contain the following information: (In the wording of Federal Law No. N 207-FZ) 1) the name of the legal person or surname, name, patronymic (if any) of the natural person who is the consignor of the goods; 2) the name of the goods, the number of places, weight, the type of packaging, the value; 3) the name of the legal person or surname, name, patronymic (if any) of the natural person who is the consignee of the goods; 4) the name of the loading point and the point of unloading of the goods. 4. After the customs authority has completed customs operations on the territory of the Economic Zone in relation to goods of the Customs Union transferred from the territory of the Economic Area by air transport, authorized by the Customs officer commercial, transport (shipping) documents and the papers submitted or the goods inventory shall be marked as follows: " The goods of the TC. The delivery is allowed ", which is certified by a print of a personal number stamp with a date and a signature. (...) (...) N 207) 5. Prior to the actual export of goods of the Customs Union referred to in Part 1 of this Article from the territory of the Economic Zone to the rest of the customs territory of the Customs Union, the customs authority is entitled to carry out the verification of the actual conformity Goods unloaded in accordance with Part 3 of this Article. 6. Goods for which commercial, transport (transport) documents and the inventory of the documents submitted or on the inventory of goods are missing the marks established in part 4 of this article may not be accepted by the carrier Transport by air to the rest of the customs territory of the Customs Union. The postal items, in respect of which, on postal documents, as well as documents confirming the status of goods as goods of the Customs Union, are missing the marks set out in Part 6 of Article 16-2 of this Federal Law, cannot be accepted by the carrier for the actual carriage by air to the rest of the customs territory of the Customs Union. (...) (...) N 207-FZ) 7. Customs authorities have the right to inspect goods transported in the passenger's personal baggage and documents for such goods. In the event that a passenger fails to comply with the requirements of Parts 3 and 4 of this Article, such goods shall not be permitted for carriage by air to the rest of the Customs territory of the Customs Union. 8. Upon importation into the territory of the economic zone by air transport from the rest of the customs territory of the Customs Union of goods of the Customs Union not placed under the Customs transit procedure, at the request of the person concerned The customs authority determines the identification of such imported goods in order to confirm their status as goods of the Customs Union in the return of these goods from the Territory of the economic zone to the rest of the customs territory Customs union, if such export takes place. 9. The procedure for the identification of goods of the Customs Union in the case provided for in Part 8 of this Article shall be determined by the federal executive authority competent in the field of customs. 10. The provisions of this article shall not apply to goods for personal use moved by natural persons. (The article is supplemented by the Federal Law of 06.12.2011). N 409-FZ Article 16-2. Committing on the territory of the Territory of the Economic Area of the customs union of goods of the Customs Union sent to postal shipments 1. Customs operations in respect of goods of the Customs Union transferred from the territory of the Economic Area to the rest of the customs territory of the Customs Union shall be subject to the provisions of this article. 2. Customs operations in respect of the goods referred to in part 1 of this article relating to the confirmation of their status as goods of the Customs Union shall be performed prior to the initiation of the processing by the organization of the postal forwarding of such goods to the rest of the goods. customs territory of the Customs Union. 3. Documents confirming the status of goods referred to in Part 1 of this Article as goods of the Customs Union shall be submitted to the Customs office by the interested person, as well as the documents filled in by the Customs Union Mail shipments and containing the following information: 1) the name of the sender and recipient of goods; 2) the name of the goods, the gross weight, the value. 4. Customs operations in respect of goods specified in part 1 of this Article shall be carried out at the place of international postal exchange in the city of Kaliningrad. (...) (...) N 207) 5. The forwarding of items of goods of the Customs Union referred to in Part 1 of this Article shall be carried out in accordance with the rules for the provision of postal services. 6. The forwarding of mail to the rest of the customs territory of the Customs Union and the clearance of Customs transit procedures are carried out on the basis of the postal documents accompanying the mail and the documents, confirm the status of the goods, the particulars: " The goods of the TC. It is authorized " by a customs officer of the customs authority located at the place of international postal exchange in the city of Kaliningrad and signed by the stamp of the personal registration number, with a date and signature. In the absence of a mark on the documents, the customs authorities located at the checkpoints across the State border of the Russian Federation in the Kaliningrad region return such postal items to the place of international postal exchange in the city Kaliningrad is selected to carry out customs control and, if necessary, to carry out the customs operations specified in this Article. 7. This article does not apply to goods for personal use by natural persons. href=" ?docbody= &prevDoc= 10210427&backlink=1 & &nd=102152749 "target="contents" title= " "> dated 06.12.2011 N 409-FZ) Article 16-3. Committing customs operations against Customs Union goods moved by sea 1. The provisions of this article apply to certain articles of the Law of the Russian Federation of 1 April 1993, No. 4730-I "On the State Border of the Russian Federation". of the Russian Federation and from the rest of the territory of the Russian Federation to the territory of the Territory of the Russian Federation which are members of the Customs Union, including without entry into the seaports of these countries States. 2. For the goods referred to in Part 1 of this Article, Customs operations shall be carried out on the territory of the Economic Area, subject to the provisions of this article. 3. Customs operations relating to the confirmation of their status as goods by the Customs Union shall be carried out in respect of the goods referred to in Part 1 of this Article and which are exported from the territory of the Economic Zone. In respect of goods being transferred from the territory of the Economic Area to the rest of the customs territory of the Customs Union from the Territory of the Economic Area, customs operations relating to the confirmation of their status as goods of the Customs Union, shall be made subject to the provisions of article 16 to 2 of this Federal Act. 4. Customs operations provided for in part 3 of this article (excluding customs transactions made in respect of goods sent in mail) are performed prior to the start of the maritime transport: 1) for goods Customs Union for the private use of the railway containers from the territory of the economic zone to the rest of the territory of the Russian Federation, the customs authority in whose region the station is located of such goods in the city of Kaliningrad; 2) with regard to of goods of the Customs Union which are transported by rail in the framework of the ferry transportation from the territory of the economic zone to the rest of the territory of the Russian Federation, the customs authority in whose region the activity is located The consignor of the goods; 3) in other cases not referred to in paragraphs 1 and 2 of this Part, by the Customs authority in the region where the maritime transport of goods from the territory of the Economic Area to the rest of the Territory begins. part of the territory of the Russian Federation. 5. Documents confirming the status of goods referred to in Part 1 of this Article, such as goods of the Customs Union, and commercial, transport (shipping) documents, shall be submitted to the Customs authorities for Customs purposes. of the documents submitted, or in an arbitrary manner, the description of the goods (if such goods are transported in the passenger's personal baggage without commercial, transport (transport) documents). These documents must contain the following information: 1) the name of the legal person, or the name, surname, patronymic (if any) of the individual who is the sender of the goods; 2) the name of the goods, the number of places, the gross weight, type of package, value; 3) the name of the legal person, or the name, surname, patronymic (if any) of the natural person who is the consignee of the goods; 4) the name of the place of loading and the point of unloading of the goods. 6. After the customs authority has completed customs operations relating to the confirmation of the status of goods referred to in Part 1 of this Article as goods of the Customs Union authorized by the Customs authority on commercial vehicles, (a) The goods and services provided in the document are: The delivery is allowed ", which is certified by a print of a personal number stamp with a date and a signature. 7. Goods for which commercial, transport (conveyor) documents and the inventory of documents submitted or on the inventory of goods are missing the marks established in part 6 of this article may not be accepted by the carrier Transport by sea to the rest of the territory of the Russian Federation. The postal items, in respect of which, on postal documents, as well as documents confirming the status of goods as goods of the Customs Union, are missing the marks set out in Part 6 of Article 16-2 of this Federal Law, cannot be have been accepted by the carrier for the actual carriage by sea to the rest of the territory of the Russian Federation. 8. Prior to the actual export of goods of the Customs Union referred to in Part 1 of this article from the territory of the Economic Zone to the rest of the territory of the Russian Federation, the Customs authority is entitled to carry out the verification of the actual conformity Goods exported to documents submitted in accordance with Part 5 of this Article. 9. Customs authorities have the right to inspect goods transported in the passenger's personal baggage and documents for such goods. In the event that a passenger fails to comply with the requirements of Parts 5 and 6 of this Article, such goods shall not be permitted for carriage by sea to the rest of the territory of the Russian Federation. 10. In respect of the goods referred to in part 1 of this article, customs operations in the rest of the territory of the Russian Federation are not carried out during carriage between the territory of the economic zone and the rest of the territory of the Russian Federation. 11. Upon importation into the territory of the economic zone by maritime transport from the rest of the territory of the Russian Federation of goods of the Customs Union, at the request of the interested person, the customs authority shall determine the identification of such imported goods. The goods are to be confirmed as goods of the Customs Union in the return of these goods from the territory of the Economic Area to the rest of the Customs Union, if such export takes place. 12. The procedure for the identification of the goods of the Customs Union in the case provided for in Part 11 of this Article shall be determined by the federal executive authority competent in the field of customs. 13. The provisions of this article do not apply to goods for personal use moved by natural persons, with the exception of goods delivered by the carrier in railway containers. (Article supplemented-Federal Law of 29.06.2015. N 207-FZ Chapter 4. Taxation and currency control in Oself economic zone Article 17. Taxation Order 1. The economic zone is subject to a special procedure for paying the income tax of the organizations and the property tax on the property of the resident organizations, established by articles 288-1 and 385-1 The Russian Tax Code. 2. Other federal, regional and local taxes and fees, as well as contributions to public off-budget funds, are paid in accordance with the legislation of the Russian Federation, the legislation of the Kaliningrad region on taxes and duties and regulations. Local governments ' legal acts on taxes and fees. Article 18. Russian Federation's law on currency regulation and currency control The procedure for obligatory sale of part of foreign currency proceeds on the domestic currency market of the Russian Federation is not Legal entities whose registration is carried out in the Kaliningrad region and which receives foreign currency proceeds from the export of goods (works, services) and (or) results of intellectual property Activities carried out (established) in the Economic Zone. Chapter 5: The features of the order of entry into the Kaliningrad area, departure from the Kaliningrad region and sojourness on its territory Article 19. The order of entry into the Kaliningrad region, departure from the Kaliningrad region and the stay on its territory 1. The procedure for entering the Kaliningrad region, leaving the Kaliningrad region and staying on its territory of foreign citizens and/or stateless persons is determined by the international agreements of the Russian Federation and the legislation of the Russian Federation. subject to the provisions of this Federal Act. 2. In order to enter the Kaliningrad region, foreign citizens-representatives of residents, investors, as well as those invited to discuss the possibilities of cooperation in the economic zone, the Government of the Russian Federation A simplified procedure for issuing visas, providing for the possibility of their registration directly at the border crossing point across the State border of the Russian Federation at the entrance to the Kaliningrad Region. The said registration is carried out at the checkpoint across the State border of the Russian Federation by the representation of the federal executive authority responsible for foreign affairs, on the basis of invitations issued in on the application of the Administration. 3. In order to ensure the security of the Russian Federation, the federal executive authorities have the right to impose restrictions on foreign nationals and (or) stateless persons regarding their entry into the Kaliningrad region. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Such restrictions must not violate the human rights and fundamental freedoms guaranteed by the international treaties of the Russian Federation. Chapter 6: Resolution of disputes Article 20. Dispute resolution Disputes arising out of the establishment of an economic zone, its operation, modification and termination of the regime of the economic zone shall be settled by the arbitral tribunal according to OF THE PRESIDENT OF THE RUSSIAN FEDERATION Chapter 7: Duration of the economic zone and termination of its operation (In the wording of Federal Law dated 06.12.2011 N 409-FZ Article 21. The economic zone's Special Economic Zone is operational until 1 April 2031. (...) (...) N 409-FZ) Article 22. Termination of the special legal regime on the territory of the economic zone 1. The procedure for termination of the special legal regime and the application of the customs procedure of the free customs zone in the territory of the economic zone is determined by the federal law. This federal law shall enter into force at least one year before the expiry of the period referred to in article 21 of this Federal Act. 2. The operation of the economic zone may be terminated prematory by federal law adopted on one of the following grounds: 1) introduction of martial law throughout the Russian Federation; 2) introduction to in the entire territory of the Russian Federation for more than three months of emergency. (Article as amended by Federal Law dated 06.12.2011 N 409-FZ) Chapter 8: (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Article 23. (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Article 24. (Spconsumed by Federal Law of 06.12.2011) N 409-FZ) Chapter 9: Final provisions Article 25. To amend the second part of the Tax Code of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 33, Art. 3413; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3027, 3033; 2003, N 1, st. 2, 6; N 28, est. 2886; N 46, st. 4435; N 52, sect. 5030; 2004, N 27, sect. 2711; N 31, st. 3220, 3231; N 34, st. 3520, 3522, 3525; N 35, sect. 3607; N 41, est. 3994; 2005, N 1, article 30; N 24, est. 2312; N 30, sect. 3128) the following changes: 1) to be supplemented by Article 288-1, as follows: " Article 288-1. The peculiarities of the calculation and payment of the tax on profits of organizations of the residents of the Kaliningrad region 1. Residents of the economic zone in the Kaliningrad region (hereinafter referred to as residents) shall pay a corporate income tax in accordance with this chapter, except as provided for in this article. 2. Residents use a special procedure for payment of the profit tax established by this article in respect of the profits earned from the implementation of the investment project under the Federal Law on the Economic Zone in In the Kaliningrad region, under the condition of the maintenance of separate records of income (expenditure) received in the implementation of the investment project and the income (s) received in the exercise of another economic activity, activities. 3. In case the income (s) of the investment project is accounted for separately in accordance with the Federal Act on the Economic Zone in the Kaliningrad Region and the revenues (expenses) received (produced) for other business activities, there is no taxation of the profits earned in the realization of this investment project, and is carried out in accordance with this chapter starting from the quarter in which it was This separation shall be discontinued. 4. For the purposes of this article, the tax base on the profit tax from the implementation of the investment project in accordance with the Federal Law on the Economic Zone in the Kaliningrad Region recognizes the monetary value of the profit received at The implementation of this investment project, based on the separation of income (s) from the investment project (s) and income (s) (incurred) in the implementation of the investment project other economic activities) to which the provisions of this chapters. 5. For the purposes of this article, revenues obtained from the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region are recognized as income from the sale of goods (works, services) produced in the region. The result of the implementation of this investment project, except for the production of goods (works, services) for which the investment project cannot be directed. 6. Within six calendar years since the incorporation of the legal entity into the single resident register of the economic zone in the Kaliningrad region, a tax on profit from the sale of goods (works, services) received in the implementation of the investment project In accordance with the Federal Law on the economic zone in the Kaliningrad region and defined in accordance with this chapter and the federal law on the economic zone in the Kaliningrad region, it will be charged at a rate of 0 Profit tax of the organizations. 7. From the seventh to the twelfth calendar year inclusive, from the date of incorporation of a legal entity into a single resident register of the economic zone in the Kaliningrad region, the income tax rate of the organizations in relation to the tax base The profit from the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region is the amount specified in Article 284, paragraph 1, of this Code and reduced by 50 per cent. At the same time: 1) the amount of tax on income of the organizations in relation to the tax base on profit from the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region, calculated at the same time. -reduced by 50 per cent of the tax rate in the amount established by paragraph 2 of Article 284 of the present Code, is credited to the federal budget; 2) the amount of the tax on income of the organizations in respect of the tax base; income tax from the investment project in accordance with the federal The law on the economic zone in the Kaliningrad region, calculated at a reduced rate of 50 per cent of the tax rate in the amount established by paragraph 3 of Article 284 of this Code, is credited to the budget of Kaliningrad fields. 8. If the law of the Kaliningrad region in accordance with paragraph 1 of Article 284 of this Code sets the lower value of the corporate profit tax rate for certain categories of taxpayers, including those of the individual categories of taxpayers. In the case of resident persons, residents shall apply to the Kaliningrad region taxes in the cases covered by this article, which is reduced by a reduced rate of fifty per cent. 9. The difference between the profit tax amount of the organizations in relation to the tax base on profit from the implementation of the investment project in accordance with the Federal Law on the Economic Zone in the Kaliningrad Region, which would have been Is calculated by the resident on the non-utilization of the income tax of the organizations established by this article and the amount of the income tax of the organizations calculated in accordance with this article by the resident in respect of the profit, received from the implementation of the investment project under the federal law The economic zone in the Kaliningrad region is not included in the tax base on income tax for resident organizations. "; 2) to supplement Article 385-1 as follows: " Article 385-1. The peculiarities of the calculation and payment of the tax on property of organizations resident in Russia's Oyself economic zone in Kaliningrad region 1. Residents of the economic zone in the Kaliningrad region shall pay a tax on the property of the organizations in accordance with this chapter in respect of all property subject to the aforementioned tax, with the exception of property, created or acquired during the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region. 2. Residents calculate the amount of the organization's property tax in respect of property created or purchased in the implementation of the investment project in accordance with the Federal Law on the Economic Zone in the Kaliningrad Region, separately. 3. For residents of the first six calendar years starting from the day of incorporation of a legal entity into a single resident register of the economic zone in the Kaliningrad region the tax rate on property of the organizations in respect of property, In accordance with the federal law on the economic zone in the Kaliningrad region, the investment project was established or purchased in the amount of 0 per cent. 4. From the seventh to the twelfth calendar year inclusive, from the date of the incorporation of a legal entity into a single resident register of the economic zone in the Kaliningrad region, the tax rate on the property of the organizations in respect of property, created or acquired during the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region, is the amount established by the law of the Kaliningrad Region and reduced by 50. interest. 5. Special arrangements for payment of the property tax of the organizations do not apply to the part of the value of the property (created or acquired during the implementation of the investment project in accordance with the federal law on the economic zone in the region). ), which is used for the production of goods (works, services) for which an investment project cannot be sent. At the same time, the share of the value of the property used for the production of goods (works, services) for which the investment project cannot be directed is considered equal to the share of income from the realization of such goods (works, services) in total volume of all The income of the resident. 6. Difference between the value of the property tax of the organizations in respect of the tax base on the property of the organizations (created or acquired in the implementation of the investment project in accordance with the Federal Law on the Economic Zone in of the Kaliningrad Region), which would be calculated by the resident on the non-use of a special procedure for the payment of a tax on the property of the organizations established by this article and the amount of the property tax on the property of the entities assessed by the resident in accordance with of the Convention on the Rights of the In the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region, it is not included in the tax base on income tax for resident organizations. ". Article 26. (Spconsumed by force-Federal Law of 27.11.2010) N 311-FZ) Article 27. Entry into force of this Federal Law 1. This Federal Act shall enter into force on 1 April 2006. 2. From the date of the entry into force of this Federal Law to be repealed: 1) Federal Act of 22 January 1996 N 13-FZ " Economic Zone in Kaliningrad Region " (Assembly of Russian Federation Law, 1996, N 4, art. (224), with the exception of article 7, part one, subparagraph 2, which continues until 1 July 2006, with regard to the importation into the Territory of the Economic Zone in the Kaliningrad region of passenger cars; 2), article 2, paragraph 26 Federal Act No. 31 of 21 March 2002 on the harmonization of legislation with the Federal Act on State Registration OF THE PRESIDENT OF THE RUSSIAN FEDERATION Art. 1093); 3) Article 11 of the Federal Law of 8 December 2003 N 169-FZ " On amendments to some legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4855); 4) Article 35 of the Federal Law of June 29, 2004 N 58-FZ " On introducing amendments to some legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2711); 5) Paragraph 3 of Article 73 of the Federal Law of 22 August 2004 N 122-FZ " On amendments to legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION (representative) and the executive branch of the State OF THE PRESIDENT OF THE RUSSIAN FEDERATION 33,7); 6) Article 4 of the Federal Law of 18 July 2005 N 90-FZ "On amendments to some legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3101); 7) Article 7 of the Federal Law of 22 July 2005, No. 117-FZ " On amendments to some legislative acts in connection with OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3128). 3. Since 1 July 2006 to be repealed: 1) Federal Act No. 13 of 22 January 1996 on the Economic Zone in the Economic Zone OF THE PRESIDENT OF THE RUSSIAN FEDERATION 224); 2) Article 73 of the Federal Law of 22 August 2004 N 122-FZ " On amendments to the legislative acts of the Russian Federation and OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3607). 4. Legal acts, including normative legal acts of the public authorities, adopted for the implementation of the Federal Act of 22 January In 1996, N 13-FZ "On the Economic Zone in the Kaliningrad Region" and acting on the day of the entry into force of this Federal Law, shall remain in force in part not contrary to this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 10 January 2006 N 16-FZ