RUSSIAN FEDERATION federal law on tamožennomregulirovanii in the Russian Federation Adopted GosudarstvennojDumoj November 19, 2010 year Approved 24 November 2010 SovetomFederacii (in red. Federal law dated June 27, 2011 N 162-FZ collection zakonodatel′stvaRossijskoj Federation, 2011, N 27, art.
3873; Federal zakonaot July 11, 2011 N 200-FZ-collection of laws of the Russian Federation, 2011, N 29, art. 4291;
Federal law dated December 6, 2011 N 409-FZ-collection of laws of the Russian Federation, 2011, N 50, art. 7351;
Federal law dated December 30, 2012 N 283-FZ-collection of laws of the Russian Federation, 2012, N 53, art. 7608;
Federal law dated April 5, 2013 N 48-FZ-collection of laws of the Russian Federation, 2013, N 14, art. 1656;
Federal law dated June 28, 2013 N 134-FZ-collection of laws of the Russian Federation, 2013, N 26, art. 3207;
Federal law dated July 2, 2013 N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477;
Federal law dated July 23, 2013 N 251-FZ-collection of laws of the Russian Federation, 2013, N 30, art. 4084;
Federal law dated December 2, 2013 N 339-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6340;
December 2, 2013 federal law N 347-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6348;
Federal law dated December 21, 2013 N 361-FZ-collection of laws of the Russian Federation, 2013, N 51, art. 6681;
Federal law dated December 21, 2013 N 362-FZ-collection of laws of the Russian Federation, 2013, N 51, art. 6682;
Federal law dated March 12, 2014 N 33-FZ-collection of laws of the Russian Federation, 2014, N 11, art. 1098;
Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318;
Federal law dated May 5, 2014 N 114-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2319;
Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320;
Federal law dated June 4, 2014 N 143-FZ-collection of laws of the Russian Federation, 2014, N 23, art. 2928;
Federal law dated November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646;
Federal law dated December 29, 2014 (N) 481-FZ-collection of laws of the Russian Federation, 2015, N 1, art. 34;
Federal law dated March 8, 2015 N 23-FZ-collection of laws of the Russian Federation, 2015, N 10, art. 1393;
Federal law dated April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010;
Federal law dated April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2013;
Federal law dated April 6, 2015 N 82-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2022;
Federal law dated April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477;
Federal law dated July 13, 2015 N 213-FZ-collection of laws of the Russian Federation, 2015, N 29, art. 4339;
Federal law dated July 13, 2015 N 262-FZ-collection of laws of the Russian Federation, 2015, N 29, art. 4388;
Federal law dated December 30, 2015 (N) 463-FZ-collection of laws of the Russian Federation, 2016, N 1, art. 83) section I GENERAL PROVISIONS Chapter 1. Tamožennoeregulirovanie and customs in the Russianfederation Article 1. The purpose of the present regulation ipredmet Federal′nogozakona 1. NastoâŝegoFederal′nogo objectives of the law are: 1) the enforcement of the Russian Federaciejmeždunarodnyh treaties constituting contractual-legal base of the Customs soûzav the framework of the Eurasian Economic Community (hereinafter referred to as the Customs Union), decisions of the Customs Union in sphere of customs regulation and customs;
2) ensuring the economic security of the Russian Federation in carrying out foreign trade;
3) improving governance in the field of customs;
4) ensure respect for the rights and legitimate interests of persons carrying out activities associated with the importation of goods to the Russian Federation and their movement out of the Russianfederation, persons exercising deâtel′nost′v sphere of customs, as well as other persons, implementing the right to possess, use and dispose of goods imported and exported into the Russian Federation from the Russian Federation;
5) creating conditions for the development of foreign economic activity ivnešnetorgovoj activities in the sphere of customs infrastructure.
2. Subject of this federal law is: 1) regulating relations associated with the importation of goods in the Russian Federation and the exportation of goods from the Russianfederation, their carriage on the territory of the Russian Federation under customs control, the movement of goods between the territory of the Russian Federation and artificial islands, installations and structures on which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law, temporary storage Customs Declaration, release and use in accordance with customs procedures, customs control, collection and payment of customs payments;
2) definition of the powers of State authorities of the Russian Federation on the subject of legal regulation of this federal law;
3) defining the rights and responsibilities of persons carrying out activities related to importation of goods vRossijskuû Federation and their removal from the Russian Federation, and the takželic, carrying out activities in the sphere of customs;
4) establishing the legal and organizational bases for the activity of the customs bodies of the Russian Federation (hereinafter referred to as the Customs authorities);
5) Regulation of power relations between the Customs authorities and the individuals that implement the right to possess, use and dispose of goods imported and exported into the Russian Federation from the Russian Federation.
Article 2. Tamožennoeregulirovanie and customs in the Russian Federation 1. Customs regulation in the Russian Federation in accordance with the customs legislation and the legislation of the Russian Federation Tamožennogosoûza is to establish order and customs regulations in the Russian Federation. Customs in the Russian Federation is a set of tools and methods for the soblûdeniâmer customs and tariff regulation and proscriptions iograničenij when importing goods in the Russian Federation and the exportation of goods from the Russian Federation.
2. In the Russian Federation are customs-tariff regulation, prohibitions and restrictions affecting foreign trade in goods (hereinafter referred to as the prohibitions and restrictions), provided for in the international treaties that make up the Treaty and legal basis of the Customs Union, and taken in accordance with those instruments acts of the Customs Union.
3. in the cases and pursuant to the procedure provided for in international treaties that make up the Treaty and legal basis of the Customs Union, the acts of the Customs Union, the Russian Federation applies individual measures customs-tariff regulation, prohibitions and restrictions unilaterally in accordance with legislation of the Russian Federation.
4. When entering the Russian Federation bans and restrictions unilaterally, as well as in the application of the measures in the Russian Federation, customs-tariff regulation, otličnyhot measures to be applied in one or more Member States of the Customs Union shall apply the means and methods of enforcing them, established in accordance with the international treaties of the Russian Federation and the present Federal law.
Acts of the President of the Russian Federation or the Government of the Russian Federation may be determined by federal bodies of executive power performing functions of monitoring and supervision of compliance with the established measures.
5. Actions that must be performed by persons dlâsoblûdeniâ prohibitions and restrictions imposed by the Russian Federation unilaterally may be determined by normative legal acts of the Russian Federation, which establishes such prohibitions and limitations.
Article 3. Rukovodstvotamožennym case in the Russian Federation 1. The overall management of the customs business in the Russian Federation the Government of the Russian Federation. Direct implementation of the objectives in the area of customs provides federal executive authority authorized in customs.
2. The Federal Executive authority authorized in the area of customs, in accordance with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation carries out the functions of State policy and regulation pravovomuregulirovaniû in the field of customs, provides edinoobraznoeprimenenie
all customs authorities in the territory of the Russian Federation of customs legislation Tamožennogosoûza and legislation of the Russian Federation on Customs Affairs.
3. The Federal Executive authority authorized in the area of finance, in accordance with the zakonodatel′stvomRossijskoj Federation carries out functions of State policy and regulation pravovomuregulirovaniû in the sphere of customs payments and the determination of the customs value of goods.
Article 4. Pravovoeregulirovanie relations in the field of tamožennogodela 1. Legal relations associated with the movement of tovarovčerez Customs Union are regulated in accordance with the customs legislation of the Customs Union.
2. Officially published international treaties constituting contractual bazuTamožennogo Union and the decisions of the Customs Union operate in Russian Federation directly, if they do not contain requirements for the publication of domestic acts for their application. In cases stipulated by the customs legislation of the Customs Union, the Government of the Russian Federation shall have the right to determine the order of application of acts of the customs legislation of the Tamožennogosoûza in the Russian Federation in accordance with this federal law.
3. relations in oblastitamožennogo in the Russian Federation are governed by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
Legislation on Customs Affairs Russianfederation consists of this federal law and in accordance with other federal statutes. The order of the actual peresečeniâtovarami and vehicles the State border of the Russian Federation is governed by the laws of the Russian Federation on the State border of the Russian Federation, and in part not regulated by the legislation of the Russian Federation on the State border of the Russian Federation, the laws of the Russian Federation on Customs Affairs.
4. Unless otherwise stipulated by the customs legislation of the Customs Union, recovery and uplatetamožennyh payments related to taxes, legislation of the Russian Federation on customs used in the part not regulated by the legislation of the Russian Federation on taxes and fees.
5. the procedure for entry into and exit from the Russian Federation Russian Federation valûtygosudarstv members of the Customs Union, the currency of the Russian Federation, domestic securities, currency values and of traveller's cheques is governed in accordance with the customs legislation of the Customs Union, an international treaty to which the Member States of the Customs Union, the currency laws of the Russian Federation and with this federal law.
6. the legal relations in customs matters in the Russian Federation mogutregulirovat′sâ also the decrees of the President of the Russian Federation.
7. on the basis of and pursuant to the Federal zakonovv the area of customs in the Russian Federation, the decrees of the President of the Russian Federation the Government of the Russian Federation shall issue decrees and orders in the area of customs matters in the Russian Federation.
8. Federal bodies of executive power take the normative legal acts on matters governed by the present Federal law only in cases expressly provided for by federal laws, regulatory acts of the President of the Russian Federation, the Government of the Russian Federation.
9. the normative legal acts of the federal executive authorities issued them governed by this Federal′nogozakona, vVerhovnyj may be appealed to the Court of the Russian Federation (as amended by the Federal law of 4 iûnâ2014 N 143-FZ-collection of laws of the Russian Federation, 2014, N 23, art. 2928).
10. If the customs legislation of the Customs Union stipulates other rules than those predusmotrenynastoâŝim federal law applies, the customs legislation of the Customs Union.
Article 5. Osnovnyeterminy used in this Federal′nomzakone 1. Key terms used in this law have the following meaning: 1) the importation of goods to the Russian Federation-the actual goods crossing the State border of the Russian Federation and (or) limits the territories iskusstvennyhostrovov, installations and structures on which the Russian Federation has jurisdiction under szakonodatel′stvom of the Russian Federation and norms of international law, as a result of which the goods came from other Member States of the Customs Union or from territories outside the customs territory of the Customs Union, single on the territory of the Russian Federation and (or) on artificial islands, installations and structures on which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law, and all subsequent actions on the specified goods until they are released by the Customs authorities, when such release is provided for the customs legislation of the Customs Union and (or) this federal law;
2) internal taxes-value added tax and excise duty levied when circulation of goods on the territory of the Russian Federation;
3) export of goods from the Russian Federation-the actual movement by any means of goods outside the territory of the Russian Federation and the territories of artificial islands, installations and structures on which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law, in other Member States of the Customs Union or territory not included in the edinuûtamožennuû territory of the Customs Union, as well as committing persons aimed at such actual movement of goods before the goods crossing the State border of the Russian Federation or the limits of territories of artificial islands , installations and structures on which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law;
4) the export of goods from the Russian Federation outside the customs territory of the Customs Union-removal of goods from the Russian Federation, if the country of destination of the goods in accordance with the intentions of persons carrying out the movement of goods, is the territory of a State which is not a member of the Customs Union;
5) Russian person is a legal person with mestomnahoždeniâ in the Russian Federation, established in accordance with the legislation of the Russian Federation and (or) natural person registered as individual′nogopredprinimatelâ and residing in the Russian Federation, unless otherwise follows from this federal law;
6) through the federal Treasury account of the federal Treasury, intended for the recording of income and their distribution among the budgets of the budget system of the Russian Federation in accordance with budgetary zakonodatel′stvomRossijskoj Federation;
7) goods-any property imported in or exported to the Russian Federation from the Russian Federation.
2. Terminology in the sphere of customs regulation and customs used in the present Federal law in the values defined by the customs legislation of the Customs Union and international treaties that make up the contractual framework of the Customs Union.
3. All other terms are used in this federal law in the values defined by the Russian Federation legislation on taxes and fees, civil legislation of the Russian Federation, the laws of the Russian Federation on administrative offences and other legislation of the Russian Federation.
Article 6. Dejstvieaktov otamožennom the legislation of the Russian Federation and other legal acts of the Russian Federation in oblastitamožennogo case in time 1. Legislative acts of the Russian Federation on Customs Affairs, as well as the ukazyPrezidenta of the Russian Federation, decisions and orders of the Government of the Russian Federation, normative legal acts of the federal bodies of executive power, taken in accordance with this federal law (hereinafter referred to as the other legal acts of the Russian Federation in the field of tamožennogodela), shall be applied to relations arisen after days of their entry into force, and shall not have retroactive force, except in cases expressly laid down in part 2 of this article.
2. the provisions of the legislation of the Russian Federation on Customs Affairs, as well as other legal acts in the area of customs Russianfederation, improving the situation of persons shall be retroactive if it prâmopredusmatrivaût. In other cases, the legislation of the Russian Federation on Customs Affairs, as well as other legal acts of the Russian Federation in the field of Customs may have retroactive effect, unless expressly provided for by the customs legislation of the Customs Union or federal laws.
3. Legislative acts of the Russian Federation on Customs Affairs take silune earlier than at the expiration of 30 days after the date of their oficial′nogoopublikovaniâ, unless otherwise stipulated by the customs legislation of the Customs Union. Other legal acts of the Russian Federation in the field of Customs shall enter into force on neranee than
upon the expiration of 30 days after their official publication, except in the following cases: 1) if the acts of the Customs Union or zakonodatel′stvaTamožennogo this federal law lays down a special procedure for the entry into force of the legal acts in the field of the Russianfederation customs;
2) if the legal acts of the Russian Federation in the field of customs delaustanavlivaût more grace than the incumbent order, part of the requirements for the submission of documents and information, the timing for decisions by Customs and other governmental authorities or other administrative (procedural) restrictions.
Article 7. Dejstvieaktov otamožennom the legislation of the Russian Federation, as well as other pravovyhaktov of the Russian Federation in the field of tamožennogodela in space 1. Legislative acts of the Russian Federation on Customs Affairs, as well as other legal acts in the area of customs Russianfederation operate throughout the territory of the Russian Federation, as well as on visklûčitel′noj economic zone of the Russian Federation and on the continental shelf of the Russian Federation ustanovoki of artificial islands, installations, over which the Russian Federation has jurisdiction under szakonodatel′stvom of the Russian Federation and norms of international law.
2. International treaties forming the contractual framework of the Customs Union, may be prescribed by the acts of legislation of the Russian Federation on Customs and other legal acts of the Russian Federation in the field of customs on the territory of the Member State of the Customs Union upon exportation of goods, which the Russian Federation stranojproishoždeniâ, or processed products from the territory of the Member State of the Customs Union outside the common customs territoriiTamožennogo Union (hereinafter referred to for the purposes of this federal law, the customs territory of the Customs Union).
3. An international treaty of the Russian Federation may stipulate the application of legislative acts of the Russian Federation on Customs Affairs, as well as other legal acts of the Russian Federation in the field of customs on the territory of a foreign gosudarstvaili use of normative legal acts of a foreign State on the territory of the Russian Federation in the implementation of the Customs authorities of the Russian Federation with joint customs control the Customs authorities of the foreign State.
Article 8. Kaktam requirements of the legislation of the Russian Federation otamožennom and other legal acts in the area of customs Russianfederation 1. The provisions of the legislation of the Russian Federation on Customs Affairs, as well as other legal acts in the area of customs Russianfederation should be formulated in such a way that everyone knew exactly what he had est′prava and duties, as well as what actions, when and in what order you should perform when importing and exporting into the Russian Federation from the Russian Federation goods and means of transport for international carriage.
2. regulatory pravovojakt of the Russian Federation in the field of Customs acknowledged that does not correspond to the present Federal law, if such an Act: 1) issued by the authority without in accordance with this federal law pravaizdavat′ this kind of acts or issued with violation of the established procedure for the issuance of such acts;
2) annul or limit the right of persons established by the customs legislation of the Customs Union and this federal law;
3) changes established by the customs legislation of the Customs Union and the present Federal law grounds, conditions, sequence or order of action participants in relations regulated by legislation on Customs Affairs Russianfederation, other persons whose duties are established by this federal law;
4) changes the content of the concepts identified by this federal law, or uses these concepts in values, other than those used in the present Federal law.
3. recognition of the regulatory legal act Russianfederation customs do not comply with this federal law shall be carried out in the courts.
4. the provisions of the regulations and other legal acts of the federal executive authorities on the subject of legal regulation of this federal law cannot contravene the provisions of the acts of the customs legislation of the Customs Union, federal laws and acts of the President of the Russian Federation iliPravitel′stva of the Russian Federation in the field of customs, establish requirements, conditions and restrictions not provided for acts of the customs legislation of the Customs Union, federal laws and acts of the President of the Russian Federation iliPravitel′stva of the Russian Federation in the field of customs.
5. No one may be prosecuted for violation of the customs legislation of the Tamožennogosoûza acts, legislation of the Russian Federation on Customs Affairs and (or) other legal acts of the Russian Federation in the field of customs, if such infringement is caused by the unclear legal provisions contained in such instruments.
Chapter 2. Tamožennyeorgany § 1. Sistematamožennyh bodies Article 9. Tamožennyeorgany and their place in the system of State authorities of the Russian Federation.
Dolžnostnyelica customs authorities 1. Customs authorities constitute a single federal centralized system.
2. State authorities of the constituent entities of the Russian Federation, bodies of local self-government, public associations do not mogutvmešivat′sâ in the activities of the Customs authorities in the exercise of their functions.
3. the officers of the customs bodies of the Russian Federation âvlâûtsâgraždane, replacement, in the manner prescribed by the legislation of the Russian Federation, posts and federal civil servants of customs bodies of the Russian Federation.
Article 10. The system of customs authorities 1. Customs organamiâvlâûtsâ: 1), the federal body of executive power in the area of Customs Commissioner;
2) regional′nyetamožennye Office;
3) Customs;
4) customs posts.
2. the establishment, reorganization and liquidation of regional customs offices, customs offices and customs posts are carried out in accordance with the procedure established by the Government of the Russian Federation.
3. the competence of certain customs authorities referred to in paragraphs 2-4 of part 1 of this article, osuŝestvleniûkonkretnyh functions, commit certain customs operations, as well as the activities of these region customs authorities are determined by the Federal Executive authority authorized in customs.
4. The Federal Executive authority authorized in the area of customs, may create specialized customs authorities, as well as their structural subdivisions (departments, offices), whose competence is limited to individual powers to perform some of the functions entrusted to the Customs authorities, or for performance of customs operations in respect of certain types of goods.
5. Regional′nyetamožennye control of customs and customs posts operate on the basis of General or individual provisions, approved by the Federal Executive Body authorized in oblastitamožennogo case. Customs offices may not have the status of legal entity.
6. The Federal Executive authority authorized in the area of customs, has its representative offices in foreign countries, created in the manner prescribed by the legislation of the Russian Federation.
Article 11. Principydeâtel′nosti activities of customs authorities is based on the principles of tamožennyhorganov: 1) the rule of law;
2) equality of persons before the law, respect for and compliance with ihprav and freedoms;
3) unity of customs bodies and central leadership;
4) professionalism and competence of customs officials;
5) clarity, predictability, and transparency of actions of customs officials, readability requirements of customs bodies during customs control and customs operations, the availability of information about the rules for the implementation of foreign economic activity, the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs;
6) uniformity of practice when conducting customs control and customs operations;
7) avoid imposing on participants of foreign trade activities, entities carrying out activities in the sphere of customs, transporters and others excessive and unjustified costs in exercising his authority in the field of customs;
8) improving customs controls, the use of modern information technologies, introduction of progressive methods of customs administration, including on the basis of the generally recognized international standards in the field of customs, upravleniâtamožennym experience in foreign countries-trading partners of the Russian Federation.
Article 12. Functions (responsibilities) of customs authorities
1. The Customs authorities shall carry out the following main functions (responsibilities): 1) shall carry out customs controls, improve methods of customs operations and customs control, create conditions conducive to speeding up the turnover of goods imported in the Russian Federation and the exportation of goods from the Russian Federation;
2) contribute to the development of foreign trade of the Russian Federation, the foreign economic relations of the subjects of the Russian Federation, accelerate turnover;
3) lead the Customs ispecial′nuû customs statistics on external trade statistics;
4) levy customs duties, taxes, special anti-dumping, and countervailing duties, customs fees, control the correctness of the calculation and the timeliness of payment of these duties, taxes and fees, take measures for their forced withholding;
5) provide on the territory of the Russian Federation order the movement of goods and means of transport international transport across the customs border of the Customs Union;
6) provide, unless otherwise ustanovlenozakonodatel′stvom the Russian Federation, observance of the established in accordance with the international treaties to which the States členovTamožennogo Union and legislation of the Russian Federation of prohibitions and restrictions in respect of goods, vvozimyhv and exported to the Russian Federation from the Russian Federation;
7) provide, within the limits of their competence zaŝituprav on intellectual property objects;
8) identify, warn, prevent crimes and misdemeanours, by the legislation of the Russian Federation related to the competence of the Customs authorities, as well as other related crimes and offences, conduct urgent investigations and osuŝestvlâûtpredvaritel′noe investigations in the form of inquiries in criminal matters on these crimes, osuŝestvlâûtadministrativnoe proceedings on administrative offences in the area of customs matters (on violations of customs rules), assist in the fight against corruption and international terrorism carry out, countering intellectual property of narcotic drugs, psychotropic substances, weapons and ammunition, cultural itemsvalues and other objects being moved across the customs border of the Customs Union and (or) across the State border of the Russian Federation;
9) contribute to the implementation of measures to protect national security, public order, public morals, human life and health, animal and plant life, environmental protection Wednesday, zaŝiteinteresov consumers of goods imported into the Russian Federation;
10) carry out within its competence control over currency operations related to movement of goods across the customs border of the Customs Union, as well as with the importation of goods to the Russian Federation and their removal from the Russian Federation, in accordance with the international treaties to which Member States of the Customs Union, the Russian Federation and adopted by the valûtnymzakonodatel′stvom in accordance with normative legal acts of currency regulation authorities;
11) contribute to the development of export and transit potential of the Russian Federation, optimizing the export structure, protect by means of customs regulation of the interests of domestic producers, constantly improving the system of customs control, facilitating the optimal use of the resources of the Customs authorities;
12) shall ensure, in accordance with an international treaty to which the Member States of the Customs Union measures to counteract the legalization (laundering) of proceeds received by criminal way and terrorism financing in controlling movement across the customs border of the Customs Union of the currencies of Member States of the Customs Union, securities and (or) currency values, traveller's cheques;
13) explain to interested persons of their rights and obligations in the field of customs relations, provide assistance within its competence participants of foreign economic activity in realizaciiimi their rights when performing customs clearance for goods and transport sredstvmeždunarodnoj transport;
14) ensure compliance with the international obligations of the Russian Federation in relation to customs, cooperate with the Customs and other competent authorities of foreign States, international organizations dealing with customs;
15) carry out information and advice in the field of customs, provide, in the prescribed manner, public authorities, organizations and citizens with information on customs issues;
16) conduct research and development in the field of customs.
2. Federal laws on Customs authorities can be assigned other functions (responsibilities).
Article 13. The flag, the emblem of the vympeli customs authorities 1. The Customs authorities have the flag and emblem. Sea-going vessels, inland vessels and vessels of mixed (sea-river) navigation (hereinafter referred to as the water Court) the Customs authorities have a pennant. In motor vehicles and aircraft customs authorities placed emblem. Description and drawings of the flag and emblem of the Customs authorities, as well as the ships pennant of the customs bodies shall be approved by the President of the Russian Federation.
2. In the Russian Federation prohibits the use on signage, letterhead, invoices and other documentation, announcements and advertising, on the goods and their packaging customs symbols (drawings of flag and emblem, pennant ships customs), as well as signs, similar to the names of the Customs authorities, in the implementation of kommerčeskojdeâtel′nosti legal entities and natural persons, including individual entrepreneurs, with the exception of the entities referred to in article 34 of this federal law and entities carrying out activities in the sphere of customs referred to in Chapter 5 of this federal law. Organizations and individual entrepreneurs engaged in commercial activity, it is prohibited to use on signage, letterheads, advertisements and advertising on products and their packaging, the words "customs" and phrases with him.
Article 14. Location of customs authorities 1. The Customs authorities are at crossing points on the State border of the Russian Federation (hereinafter the crossing). Other location of the customs bodies are determined by the Federal Executive authority authorized in the area of customs, on the basis of the volume of passenger and goods flow, degree of intensity of development of foreign economic relations of the subjects of the Russian Federation, the level of development of the transport corridors infrastructure itransportnoj the needs of participants of foreign economic activity and transportation organizations.
2. The Customs authorities are in premises located in federal ownership. On the initiative of the persons carrying out activities in the sphere of customs, participants of foreign economic activity of regular export-import deliveries of goods, transport and forwarding organizations and the Federal postal service customs posts and structural subdivisions of the Customs offices may be located in premises belonging to such persons.
§ 2. Duties, rights and responsibilities of customs bodies and their dolžnostnyhlic Article 15. Soblûdenietrebovanij customs legislation and legislation Tamožennogosoûza Russianfederation customs authorities and their dolžnostnymilicami 1. The adoption of customs bodies and their officials decisions committing actions carried out within the limits of their competence, and in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation.
2. compliance with the requirements of the customs legislation of the Customs Union and the legislation of the Russian Federation in adopting the customs bodies and their officials decisions, their implementation of action (inaction) is to the right of appeal, supervision, as well as departmental control of the activities of the Customs authorities, including supervision of higher customs bodies and higher customs officials.
Article 16. Obâzannostidolžnostnyh customs officials 1. In the performance of job obâzannostejdolžnostnye the Customs authorities are obliged to: 1) respect the rights and legitimate interests of citizens, participants of foreign economic activities and entities carrying out activities in the sphere of customs;
2) to maintain the level of skills required for the performance of official duties;
3) to carry out other duties in accordance with the legislation of the Russian Federation established for federal civil servant or employee of a customs body.
2. execution of official duties by the Customs organaosuŝestvlâetsâ in accordance with its official rules. Official rules shall be approved in accordance with the legislation of the Russian Federation on State service of the Russian Federation.
3. The customs officer is not entitled to enforce the order (order order) improper customs legislation of the Customs Union and (or) the legislation of the Russian Federation. Upon receipt of such a designation, the specified official must submit in writing to substantiate the discrepancy of the order (order order) with the provisions of the customs legislation of the Customs Union and (or) the legislation of the Russian Federation, which can be violated if his performance, and get confirmation from the head of the order (order order) in writing. In case of confirmation of this order in writing dolžnostnoelico customs authority is obliged to abandon its execution.
4. In case of execution of official licomtamožennogo authority order (resolution) which do not comply with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation, official and gave this order Chief bear disciplinary, civil, administrative and criminal responsibility in accordance with the legislation of the Russian Federation.
Article 17. Time rabotytamožennyh bodies 1. Time of the customs authority opredelâetsânačal′nikom customs authority in accordance with the legislation of the Russian Federation.
2. Working hours of customs authorities in the field vvozatovarov in the Russian Federation and the export of goods from the Russian Federation must correspond to the time of State regulatory bodies and services in these areas. Working hours of customs authorities in other places of customs operations shall be established taking into account the needs of transportnyhorganizacij, participants of foreign economic activity. Working hours of customs authorities in mestahvvoza goods in the Russian Federation and the export of goods from the Russian Federation, which mestunahoždeniâ combined with paragraphs skip neighboring States, should coincide with the time the customs administrations of these neighbouring States.
3. On a reasoned request of the person concerned and if tamožennyhorganov possible customs operations can be performed outside the working hours of customs body. The refusal of the customs authority in committing customs operacijvne time should be reasonable. Zainteresovannoelico has the right to appeal a denial of a customs body having committed customs operations outside the working hours of customs body.
Article 18. Ocenkaraboty customs authorities 1. The main criteria for evaluating the performance of customs authorities are: 1) the speed of customs operations upon import of goods ivyvoze goods to the Russian Federation from the Russian Federation, as well as cutting costs when stakeholders committing customs operations;
2) timeliness of ipolnota income customs payments;
3) effectiveness of counteracting crimes and administrative offenses.
2. the Government of the Russian Federation, on the basis of specified in part 1 of this article, the main criteria for evaluating the work of customs authorities, defines a system of indicators, their structure and methodology for monitoring, as well as the modalities for the participation in such monitoring of persons referred to in paragraph 3 of article 53 hereof.
Article 19. Pravatamožennyh bodies 1. The Customs authorities to carry out their functions have the following rights: 1) take measures provided for acts of the customs legislation of the Customs Union, the legislation of the Russian Federation on customs, as well as other legislation of the Russian Federation, the monitoring of which customs authorities, in order to ensure persons comply with these acts;
2) require any documents, information, which provided položeniâmitamožennogo legislation of the Customs Union, the customs legislation of the Russian Federation and other legislation of the Russian Federation, the monitoring of which customs authorities;
3) check citizens and officials involved in customs operations, their identification documents;
4) require from individuals and legal entities to validate credentials to perform specific actions or the implementation of specific activities in the field of customs;
5) in accordance with the legislation of the Russian Federation operational-investigative activities in order to identify, prevent, deter, and raskrytiâprestuplenij, the production of urgent investigation and inquiry on which the related law of criminal procedure of the Russian Federation to conduct customs bodies identification and persons committing or preparing the perpetrators, as well as to ensure their own security;
6) carry out urgent investigations and inquiries within the limits of its competence and in accordance with the procedure defined in the criminal procedure legislation of the Russian Federation;
7) attract people to administrative responsibility in accordance with the legislation of the Russian Federation on administrative offences;
8) use in cases not Brooking, means of communication or means of transport, prinadležaŝieorganizaciâm or public associations (with the exception of the means of communication and transport sredstvdiplomatičeskih missions, consular and other institutions of foreign States and takžemeždunarodnyh organizations) for the prevention of crimes, the preliminary investigation of criminal cases on which attributed criminal procedural law to the competence of the Customs authorities, the prosecution and detention of perpetrators of such crimes or suspected of committing them. Property damage suffered in such cases owners means or means of transport, customs authorities shall on demand reimburse the owners of the means of communication or means of transport for sčetsredstv the federal budget in accordance with the procedure determined by the Government of the Russian Federation;
9) detain and deliver on official pomeŝeniâtamožennogo authority or the Ministry of Internal Affairs of the Russian Federation of persons suspected of committing crimes, perpetrators or perpetrators of the crime or administrative offences in the area of customs business (customs violations), in accordance with the legislation of the Russian Federation;
10) produce documentation, video and audio, film and photograph the facts and events associated with the importation of goods to the Russian Federation and their removal from the Russian Federation, the implementation of transport, storage of goods under Customs Control Commission with them goods and other transactions;
11) receive from the public authorities, organizations and individuals the information necessary for the performance of its functions in accordance with this federal law;
12) have in the sudyili arbitration claims and declarations: a) concerning forced recovery of customs duties, taxes, customs fees, interest and penalties;
b) for foreclosure of the goods on account of payment of customs duties, taxes, customs fees;
in) the priznaniiimuŝestva absentee;
g) in other cases stipulated by the customs legislation of the Customs Union, the legislation of the Russian Federation on Customs and other zakonodatel′stvomRossijskoj Federation;
13) develop, establish and operate information systems, communication systems and data transmission systems, technical means of customs control, as well as information security tools, including means of cryptographic protection, in accordance with the legislation of the Russian Federation;
14) exercise other rights stipulated by this federal law and other federal laws.
2. the rights of the Customs authorities referred to in paragraph 1 of this article may be used only in the implementation of the Customs authorities in the area of customs functions. When you give the Customs authorities the oversight or supervisory functions in other spheres of authority of customs bodies to implement these functions are defined in federal′nymzakonom under which the Customs authorities are assigned other control or oversight.
Article 20. Pravatamožennyh bodies in the exercise of tamožennogokontrolâ using tamožennyhorganov 1. During customs control using water and aircraft of customs bodies, these bodies shall have the right to: 1) when it detects signs that a vehicle is illegally moved goods subject to customs control, stop such vehicle and provodit′ego customs clearance;
2) detain the occupants of the vehicle of persons suspected of committing crimes, the production of urgent investigation and inquiry on which the related law of criminal procedure of the Russian Federation to the competence of the Customs authorities, unless otherwise stipulated by international treaties of the Russian Federation;
3) harass and detain for predelamiterritorial′nogo sea of the Russian Federation vessels, ubyvšie from the territory of the Russian Federation without the permission of the Customs authorities,
the contiguous zone of the Russian Federation before entering them in the territorial sea of a foreign State, if the harassment was launched in vnutrennihvodah, in the territorial sea of the Russian Federation after the filing of the Visual or audible signal to stop the race to view or hear this signal, and continuously;
4) when it detects signs of administrativnogopravonarušeniâ in the field of customs business (violations of tamožennyhpravil) (hereinafter referred to as administrative offences in the area of customs) to detain vehicles for their seizure or arrest in accordance with the legislation of the Russian Federation on administrative offences;
5) in the cases provided for by the Customs Union, to kodeksomTamožennogo escort of road vehicles, including placing on them the customs officials.
2. water Crews and aircraft of the Customs authorities have the right: 1) gratuitous use of water and air space of the Russian Federation, the water area of the sea and river ports and airports, airfields (airfields) in the territory of the Russian Federation regardless of their affiliation, and purpose;
2) gratuitous use of the preemptive right to the entrance to the port and departure from the port in supolnomočennymi as agreed by federal bodies of executive power;
3) grant receiving navigation, hydro-meteorological, hydrographic and other information;
4) bezvozmezdnogoobespečeniâ flights and navigation.
Article 21. Pravatamožennyh bodies on the road, transporting goods transportnyhsredstv nahodâŝiesâpod customs control 1. The Customs authorities shall have the right to stop motor vehicles, uncounted are not engaged in the international transport of goods, if the specified avtomobil′nyhtransportnyh media carried goods under tamožennymkontrolem, in order to verify compliance with the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs by checking the goods and accompanying documents.
Independently, the Customs authorities may stop specified motor vehicles solely for customs control zones established along the State border of the Russian Federation. Otherwise stop such motor vehicles shall be carried out by the internal affairs authorities responsible in the field of road safety, in cooperation with the Customs authorities. The person operating the motor vehicle must present the goods, documents on them and the vehicle to an authorized official of the licutamožennogo authority for customs control.
2. in the cases avtomobil′nyhtransportnyh stop means in accordance with part 1 of this article outside of customs control zones time check by the Customs authorities of goods idokumentov on them and fixing test results may not exceed two hours. On the inspection of goods and accompanying documents shall be drawn on the form defined by the Commission of the Customs Union, a copy of which shall be communicated to the carrier. The compulsory placement of these vehicles on the territory of the temporary storage warehouse or other place that is the permanent customs control zone shall be permitted only in the case of prosecution of administrative offence with the presentation of a copy of the relevant decision or Protocol to the carrier or the person who manages the vehicle. Replication such a vehicle may be in the territory of temporary storage warehouse or elsewhere, âvlâûŝemsâpostoânnoj customs control zone during the time necessary for unloading, except when the vehicle is subject to forfeiture or seizure under the laws of the Russian Federation on administrative offences or criminal procedural legislation of the Russian Federation.
Article 22. The obligatoriness of execution requirements of customs authorities and ihdolžnostnyh persons 1. The legitimate demands of customs bodies and their officials are obligatory for execution by all parties.
2. the requirements of customs bodies and their officials placed persons when performing customs operations and carrying out of customs control, cannot constitute an obstacle to the importation of goods to the Russian Federation, the exportation of goods from the Russian Federation, their release, as well as for osuŝestvleniâdeâtel′nosti in the sphere of customs to a greater extent than is minimally necessary to obespečeniâsoblûdeniâ of the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
3. Failure to comply with the legitimate demands of the customs bodies andits officials punishable under the legislation of the Russian Federation.
Article 23. interaction of customs bodies with other government bodies 1. The Customs authorities shall carry out their funkciisamostoâtel′no and in cooperation with other government bodies.
2. The Customs authorities in accordance with law nastoâŝimFederal′nym and other federal laws may dopuskat′vypolnenie under the control of individual actions, within their competence, other State bodies. In some cases, the legislation of the Russian Federation pursuant to individual functions assigned in accordance with this federal law to the competence of the Customs authorities, could be entrusted to other federal bodies of executive power.
3. at revealing by the Customs authorities of the signs of crimes and (or) administrative offences, proceedings to which it is related, in accordance with the legislation of the Russian Federation to kompetenciidrugih public authorities, the Customs authorities shall immediately pass the information about the relevant State bodies.
Article 24. Departmental control of the Customs authorities 1. Unless otherwise stipulated by this Federal′nymzakonom and other federal laws, higher customs body or senior customs official at any time in the order of departmental control has the right to cancel or change not corresponding to the requirements of the customs legislation of the Customs Union and customs legislation of the Russian Federation on the decision of the lower customs body or a subordinate officer in the field of customs, and any takžeprinât′ stipulated by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs action against nepravomernyhdejstvij (inactivity) of the subordinate customs organs or subordinate officials of the Customs authorities in the field of customs.
2. If, after cancellation (change) departmental control solution to lower the customs body or a subordinate officer in the area of Customs requires the adoption of new solutions in the field of customs, such decision shall be made by authorized Customs authorities in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs in the deadlines for provedeniâtamožennogo control.
Article 25. Responsibility of customs bodies and their dolžnostnyhlic 1. For unlawful decisions, actions (inaction) of customs officials bear disciplinary, administrative, criminal and civil liability in accordance with the legislation of the Russian Federation.
2. Harm caused to persons and their property as a result of unlawful decisions, actions (inaction) of customs officials in the performance of their duties shall be compensated in accordance with the legislation of the Russian Federation.
3. Harm caused to persons lawful dejstviâmitamožennyh bodies and dolžnostnyhlic, non-refundable, unless otherwise stipulated by this federal law and other federal laws.
§ 3. Primeneniedolžnostnymi by customs officials of physical force, special means and weapons and dogs ispol′zovanieslužebnyh Article 26. Customs officials application conditions organovfizičeskoj of force, special means and weapons and use sniffer dogs 1. Customs officials have the right to apply physical force, special means and weapons use dogs in the manner prescribed by this federal law.
2. Use of physical force, special means of andweapons should be preceded by a clear warning of their intent to apply them and in case of the use of weapons-warning shots. While Customs officials are obliged to: 1) provide sufficient time to carry out their legitimate demands, except in those cases where the delay in the use of physical force, special means and weapons poses an immediate danger to their lives and health, can lead to other serious consequences, when sudden or armed attack using military equipment, vessels and vehicles or in other circumstances when the warning in
the prevailing atmosphere is inappropriate or impossible;
2) ensure that persons injured, first aid and immediately notify the incident of the head of the customs body, which shall inform the Prosecutor not later 12:00 am.
3. in the application of physical force, special means and weapons, depending on the nature and degree of danger of the offence and the degree of impact of counteraction of customs officials are required to assume that the damage caused during the removal of danger should be kept to a minimum.
4. In the case of the use of physical force, special means and weapons, the use of sniffer dogs in violation of established order customs officials bear responsibility in accordance with the legislation of the Russian Federation.
Article 27. Primeneniefizičeskoj force tamožennyhorganov officials 1. Customs officials have the right to use physical force, including fighting techniques of unarmed combat, only in cases where non-violent ways to ensure more discharge the duties of customs authorities.
2. physical silaprimenâetsâ: 1) for presečeniâpravonarušeniâ;
2) for zaderžaniâpravonarušitelej;
3) to overcome counteraction to the legitimate demands of customs officials;
4) to prevent access to the premises, onterritory, goods under customs control, and (or) goods subject to customs control.
Article 28. Primeneniespecial′nyh means tamožennyhorganov officials 1. Customs officials have the right to use special tools in the following cases: 1) napadeniâna reflection of customs officials;
2) reflect the napadeniâna buildings, structures or vehicles belonging to or used by Customs authorities, goods and vehicles under customs control, as well as dlâosvoboždeniâ these objects in the event of their capture;
3) detention, bringing them to the premises of a customs body or the Interior, if these offenders have disobedience or resistance or may cause harm to others or yourself;
4) restraint exerted by official customs authority physical resistance;
5) stop the vehicle, the driver of which failed to meet the requirements of the customs official stay in the customs control zone.
2. it is prohibited to use special means against women with vidimymipriznakami pregnancy, persons with obvious signs of disability and minors, except in cases of armed resistance, a group or an attack, ugrožaûŝegožizni and health, security of goods and means of transportation subject to customs control.
3. List of special funds used by the Customs authorities, shall be determined by the Government of the Russian Federation.
Article 29. Customs officials Use organovslužebnyh dogs 1. Customs officials have the right to use dogs in the following cases: 1) search and detect narcotics, explosives, weapons, ammunition and other supplies, nezakonnovvozimyh and exported to the Russian Federation from the Russian Federation and individual smell during customs control;
2) search and detect narcotics, explosives, weapons, ammunition and other items with individual smell, when investigative actions and carrying out of operatively-search actions;
3) proizvodstvaodorologičeskih examinations;
4) human search and discovery on its individual smell;
5) ohranyob″ektov customs infrastructure.
2. it is prohibited to use dogs in cases of threats to life, health, honour and dostoinstvučeloveka, perform an action, not conforming to the destination service dog, as well as the conditions that are conducive to health, damage to life or health.
3. How to use dogs when conducting customs control, training and content is determined by the Government of the Russian Federation.
Article 30. Weapons customs officials 1. In self-defence or in cases of extreme necessity dolžnostnyelica customs authorities have the right to use weapons or use any improvised means.
2. Customs officials in the performance of official duties is entitled to use weapons in the following cases: 1) repel attacks on officials tamožennyhorganov when their life or health is exposed to immediate danger, if napadeniene could be reflected in other ways and means;
2) suppress attempts to acquire weapons of customs officials, including attempts to persons detained by a customs officer, closer, reducing the specified customs official organarasstoânie, or touch the weapons of the official concerned;
3) reflection gruppovogoili armed attack on buildings, structures, air, vessels or vehicles belonging to or used by Customs authorities, goods and vehicles under customs control on objects where the nahodâtsâtakie goods and vehicles, as well as to release those objects, vessels, goods and means of transport in case of hijacking;
4) detention of persons (person), an armed resistance, as well as armed individuals (persons), refusing to comply with a legal requirement to surrender weapons;
5) stop for road and rail vehicles, aircraft and water by damaging them if they pose a real danger to the lives and health of customs officials or nepodčinâûtsâ their repeated demands to stop after warning shots;
6) disposal of animals, endangering the life and health of customs officials;
7) warnings about the intention to use weapons, alarm or summon help.
3. Zapreŝaetsâprimenât′ weapon: 1) against women svidimymi symptoms of pregnancy persons clearly disabled and minors, when age is apparent or known to the officer of a customs body, except in cases of armed resistance, committing an armed or group attack, ugrožaûŝegožizni people;
2) when large crowds when the outsiders might suffer.
4. For each case of the use of weapons of a customs officer is obliged to immediately report in writing to the head of the customs body, which shall inform the Prosecutor not later 12:00 am since the use of weapons.
5. a list of the weapons and ammunition used by the Customs authorities, shall be determined by the Government of the Russian Federation.
6. the official customs authorities has pravoprivesti weapons in readiness, if it believes that sozdavšejsâobstanovke may arise the grounds for his application referred to in paragraph 2 of this article.
§ 4. Obespečeniedeâtel′nosti customs authorities Article 31. Logistics tehničeskoeobespečenie logistics tamožennyhorganov activities the activities of customs authorities is financed from the federal budget and other sources, stipulated by the legislation of the Russian Federation.
Article 32. Razmeŝenieob″ektov customs authorities 1. Objects of customs bodies placed on land in federal ownership. Plots designed to contain objects of customs authorities, are permanent (indefinite) use of land in accordance with the legislation of the Russian Federation.
2. In the case of properties of structural divisions of customs and customs posts at the sites of organizations listed in part 2 of article 14 hereof, these organizations provide to accommodate the Customs authorities the necessary premises on the basis of a contract of gratuitous use, except in cases established by the Government of the Russian Federation. Logistical equipping of these premises is financed from the federal budget.
Article 33. Zaŝitasvedenij on the activities of the Customs authorities 1. Documents and materials containing information about the staffing of the customs, about the Organization, about tactics, methods and means of implementation of the operatively-search activity, must be kept in the files of the Customs authorities in accordance with the legislation of the Russian Federation.
2. the Customs authorities of the archives, historical and scientific value, declassified in accordance with the legislation of the Russian Federation, shall be deposited in the archives of the Government of the Russian Federation authorized federal organaispolnitel′noj authorities in the field of archives in the manner prescribed by the legislation of the Russian Federation.
3. the protection of the public, banking and tax secrecy and
limited access to information, the Customs authorities shall be ensured in accordance with the legislation of the Russian Federation.
Article 34. Organizaciitamožennyh bodies (name of harm. Federal law dated July 2, 2013 N 185-FZ-Sobraniezakonodatel′stva Russian Federation, 2013, N 27, art. 3477) 1. Federal authorities organispolnitel′noj Commissioner in the area of customs, is administered by scientific organizations, educational organizations of higher education, the Organization of additional professional education, medical organizations, pečatnyeizdaniâ, computer centers and other organizations as well as state unitary enterprises whose activities contribute to the solution of the tasks assigned to tamožennyeorgany (in red. Federal law dated July 2, 2013 N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477). 2. Definition of the funkcijorganizacij and state unitary enterprises specified včasti 1 of this article shall be in accordance with the requirements of antitrust and other laws the Russianfederation (ed. Federal law dated July 2, 2013 N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477). 3. Organization and state unitary enterprises, referred to in paragraph 1 of this article, including their branches and representative offices, and takžeinye organization, participants (members) which directly or indirectly are those organizations or state unitary enterprises, may not carry out activities in the sphere of customs prescribed in chapters 5 and 6 of this federal law (part 3 introduced the Federal law of December 2, 2013 (N) 339-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6340). Article 35. Imuŝestvotamožennyh tamožennyhorganov property of bodies and organizations of the Customs authorities and referred to in paragraph 1 of article 34 of this federal law, institutions and state unitary enterprises in federal property.
The disposal of the assets is carried out in accordance with the legislation of the Russian Federation.
Chapter 3. Obžalovanierešenij, actions (inaction) of their officials and tamožennyhorganov Article 36. Right naobžalovanie 1. Any person may appeal against a decision, action (inaction) of a customs body or its officer, if such a decision, action (inaction), according to ètogolica, violated his rights, legitimate interests of svobodyili, it obstructs realization thereof, or unlawfully imposed on him any duty.
2. the refusal of persons from the right to appeal against decisions, actions (inaction) of a customs body or its officer was not valid.
Article 37. Porâdokobžalovaniâ 1. Procedure of submission, consideration and resolution of complaints lodged with the Customs authorities on the decisions, actions (inaction) of customs bodies and their officials in case oblastitamožennogo is defined by this chapter. The order defined by this chapter shall not apply in the case of appeals against rulings of the Customs authorities or their officials in cases about administrative offences, as well as other decisions, actions (inaction) of customs authorities or their officials, in respect of which a special procedure of appeal.
2. Decisions, actions (inaction) of customs bodies and their officials can be appealed to the Customs authorities and (or) in court, Arbitration Court. Filing a complaint on a decision, action (inaction) of a customs body or its officer in the Customs authorities did not exclude the possibility of simultaneous or subsequent similar complaint to the Court, the Court of arbitration. Complaint against a decision, action (inaction) of a customs body or its officer, filed by vtamožennye authorities and in court, the arbitral tribunal shall, before the Court, the Court of arbitration.
3. the procedure of submission, consideration and resolution of complaints filed in courts and arbitration courts is determined by the legislation of the Russian Federation on civil procedure, the law on administrative procedure and the legislation of the Russian Federation on legal proceedings in arbitration courts (as amended by the Federal zakonaot March 8, 2015 N 23-FZ-collection of laws of the Russian Federation, 2015, N 10, art. 1393). Article 38. Porâdokpodači complaints against a decision, action (inaction) of a customs body or its dolžnostnogolica 1. Complaint against a decision, action (inaction) of a customs body or its dolžnostnogolica served in a higher customs body. Complaint against a decision, action (inaction) of a customs body or its officer may be filed directly in higher customs body or via a customs body, decision, action (inaction) or official which on appeal.
2. the customs authority, the decision, action (inaction) of which or whose official complaint, sends her into a higher customs body together with supporting material no later than five working days from the date of its receipt. In cases where the customs authority that receives a complaint against a decision, action (inaction) of a customs body or its officer, is not competent to consider it, he obâzannapravit′ its not later than five working days to the customs body, which should be considered in accordance with this article, uvedomleniemob in writing the person who submitted the complaint.
3. A complaint against a decision, action (inaction) of a federal body of executive power with a mandate in the field of customs, served in this body.
Article 39. Polnomočiâlic in appeals against decisions, actions (inaction) of a customs body or its dolžnostnogolica. Participation of representatives at obžalovaniirešenij, actions (inaction) of tamožennogoorgana or its officer 1. Organizations are involved in appeals against decisions, actions (inaction) of a customs body or its officer through their bodies, acting in accordance with the civil legislation of the Russian Federation.
2. the protection of rights and legal interesovnedeesposobnyh or not fully capable citizens in appeals against decisions, actions (inaction) of a customs body or its officer acted by their legal representatives-parents, adoptive parents, tutors, ilipopečiteli which can poručit′soveršat′ actions against another elected their representative.
3. On behalf of liquidating the Organization in appeals against decisions, actions (inaction) of a customs body or its officer acts as an authorised representative of a liquidation Commission.
4. Representatives of the citizens, including individual entrepreneurs, andright in appeals against decisions, actions (inaction) of a customs body or its officer may speak for lawyers and other legal aid persons.
5. credentials of the heads of organizations opened in organizations within the terms stipulated by the Federal law or other regulatory legal act or articles of incorporation, are confirmed by documents certifying their position, as well as constituent and other documents.
The powers of the legal representatives, documents certifying their status and authority. The powers of attorney shall be certified in accordance with the Federal law. Other representatives of the authority must be defined in the letter of Attorney issued and executed in accordance with part 6 of this article, and in cases envisaged by meždunarodnymdogovorom of the Russian Federation or federal law, in another document.
6. Power of Attorney must be signed by the Organization opened its leader or other designated its founding documents face and stamped with the seal of the Organization (if any). Power of attorney on behalf of the citizen may be notarized or otherwise prescribed by federal law.
Power of attorney on behalf of the individual entrepreneur dolžnabyt′ they signed and stamped with the seal or may be notarized or otherwise laid down by federal law (as amended. The Federal law of April 6, 2015. N 82-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2022). 7. The representative has the right to make, on behalf of the person it represents all actions provided for in this chapter, including filing and signing the complaint on a decision, action (inaction) of a customs body or its officer, unless otherwise provided in vdoverennosti or other document. When filing a complaint to customs authorities the power of Attorney must contain the right to appeal against decisions, actions (inaction) in the area of customs.
Article 40. The timing of the podačižaloby decision, action (inaction) of a customs body or its dolžnostnogolica the complaint for decision, action (inaction) of a customs body or its officer may be filed within three months: 1) from the date on which the person became aware or should have become aware of the violation of his/her rights, freedoms or legitimate interests, creating obstacles to their realization or the illegal give to him any duty;
2) from the date of expiration of the time limit for the adoption of tamožennymorganom or its official decision or an action, established by an act of the customs legislation of the Customs Union, Act of legislation of the Russian Federation on customs or other legal acts of the Russian Federation in the field of customs.
Article 41. restoration of the term for appeal against decisions, actions (inaction) of a customs body or its dolžnostnogolica 1. In the case of pass for legitimate reasons the term for appeal against the sentence on application of the person who has a complaint against a decision, action (inaction) of a customs body or its officer (hereinafter the applicant), recovers the customs authority competent to consider the appeal.
2. restoration of missed time limit for appeal is reflected in the actual admission for consideration of the complaint on the decision, action (inaction) of a customs body or its officer.
Article 42. Form andkeeping complaints against a decision, action (inaction) of a customs body or its dolžnostnogolica 1. Complaint against a decision, action (inaction) of a customs body or its officer in writing and shall be signed by the individual whose rights it considers to have been violated or by his representative personally. If a complaint is filed by a representative, kžalobe shall be accompanied by documents evidencing his authority. Use of analogues of a handwritten signature for signature complaint is not allowed.
2. A complaint against a decision, action (inaction) of a customs body or its officer must contain: 1) name of customs body or title, surname, name and patronymic of egodolžnostnogo person (if known), decision, action (inaction) which are appealed;
2) surname, name and patronymic (if any) or the name of the person making the complaint, his place of residence or location;
3) creature obžaluemyhrešeniâ, actions (inaction).
3. An applicant may not submit documents and information that confirms the circumstances referred to in this complaint.
If submission of such documents and data imeetsuŝestvennoe value specified for consideration by the complaint and is not available in tamožennomorgane, decision, action (inaction) or officer which are appealed, the customs authority dealing with specified complaint may request them from the person submitting it. In this case, the term of consideration of appeals against the decision, action (inaction) of a customs body or its officer is suspended until the submission of the face of tamožennymorganom requested documents and information, but exceeding three months from the date of the request. In the absence of the person requested by the customs body documents and information decision on complaint specified is accepted without učetadovodov, which were not submitted documents and information.
Article 43. Posledstviâpodači complaints on the decision, action or its officer tamožennogoorgana 1. Filing a complaint on the decision, the action of a customs body or its officer did not suspend ispolneniâobžaluemyh decisions, actions.
2. When the naličiidostatočnyh reason to believe čtoobžaluemye decision, action does not comply with the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs, and also in the case if the offence enforcement decisions, actions may be irreversible or is likely to result in significant harm to the applicant customs authority dealing with a complaint, shall have the right to fully or partially suspend the execution of judgements, the action pending a decision on the merits of the complaint.
Article 44. Osnovaniâdlâ refusal to appeal the decision, action (inaction) of a customs body or egodolžnostnogo person is essentially 1. A customs body shall refuse consideration of an appeal on a decision, action (inaction) of a customs body or its officer essentially in the following cases: 1) if not followed srokiobžalovaniâ and the person has not zaâvleniemo the restoration of missed time limit for appeal or zaâvlenieo renewal of a missed period for appeal dismissed;
2) if not met the requirements set out in parts 1 and 2 of article 42 hereof;
3) If a person has already requested the complaint analogičnogosoderžaniâ the Court and such complaint accepted by the Court, an arbitration court or the decision on it;
4) if the subject matter of the said complaint is a decision, action (inaction) of the body, which is not a customs body or official body which is not a customs body;
5) If a complaint is lodged by a person whose powers are not confirmed in accordance with article 39 of this federal law;
6) if the complaint is lodged by a person, the rights, freedoms or legitimate interests of the kotorogoobžaluemym decision, action (inaction) have not been affected;
7) if the subject of the complaint is an Act (document) of a customs body or its dolžnostnogolica, is not a solution in the field of customs;
8) if there is a decision taken under article B3.3 48 hereof the same customs body in respect of the same applicant and about the same subject of the complaint;
9) if there is no object of appeal, i.e. the fact that a decision is taken by a customs body or commit imdejstviâ (inaction) are not confirmed.
2. The decision not to appeal the decision, action (inaction) of a customs body or its officer on the merits should be taken no later than five rabočihdnej from the date of receipt of the said complaint, unless otherwise stipulated by this federal law.
3. In cases stipulated in points 3, 8 and 9 of part 1 of this article, the decision not to appeal the decision, action (inaction) of a customs body or its officer on the merits should be taken not to pozdneepâti working days after receipt by a customs body, considering the complaint, Court, Arbitration Court of oprinâtii complaints along similar lines to libosudebnogo review decisions and other documents evidence of the existence of grounds for preventing complaints.
4. A decision of the customs body on the refusal of the rassmotreniižaloby decision, action (inaction) of a customs body or its officer on the merits may be challenged vvyšestoâŝij customs authority or to a court, arbitral tribunal.
Article 45. Review žalobyna decision, action (inaction) of tamožennogoorgana or its officer 1. The complainant lodged a complaint against the decision, action (inaction) of a customs body or its officer, may withdraw it at any time before a decision on the complaint.
2. Repeated the same complaint about may be filed within the time limits laid down in article 40 of the law nastoâŝegoFederal′nogo.
Article 46. Tamožennyjorgan examining a complaint against a decision, action (inaction) of a customs body or person egodolžnostnogo 1. Complaint against a decision, action (inaction) of a customs body or its officer is considered a higher customs body.
2. On behalf of the superior customs authority rešeniepo complaint takes the head of the customs body or the customs official, authorized them. In consideration of complaints against a decision, action (inaction) of a federal body of executive power with a mandate in the field of customs, or its officer cannot be official, accepted the contested decision, the perpetrators of the contested action (inaction), or downstream from it official.
Article 47. Srokirassmotreniâ complaints against a decision, action (inaction) of a customs body or its dolžnostnogolica 1. Complaint against a decision, action (inaction) of a customs body or its officer should be examined by a customs body within one month from the date of its receipt at a customs body, competent to consider the specified claim.
2. If a customs authority dealing with a complaint against a decision, action (inaction) of a customs body or its officer, recognizes the need to extend the timeframe determined in paragraph 1nastoâŝej of article term of consideration of this complaint, this period may be extended by the Chief of the ètogotamožennogo authority or customs officer duly authorized by him, but not more than one month, as reported by the person submitting the complaint in writing together with the reasons for the extension.
Article 48. Rešenietamožennogo body on the complaint for decision, action (inaction) of a customs body or its officer 1. Decision on complaint tamožennogoorgana the decision, action (inaction) of a customs body or its officer shall be accepted in writing on the form, determined by the Federal Executive Body authorized in oblastitamožennogo case. Such a decision should be indicated: 1) naimenovanietamožennogo body, submitted a complaint;
2) number of the decision;
3) mestosostavleniâ and date of the decision;
4) position, surname and initials of customs officer, made the decision on the complaint, props
document confirming his powers on complaints (except for the head of the customs body);
5) surname and initials or the name of the applicant;
6) the substance of these decisions, actions (inaction), including information about the Customs Office (official), decision, action (inaction) of which on appeal;
7 izloženiežaloby) brief on the merits;
8 osnovaniâdlâ) arguments and a decision on the complaint;
9) taken by žaloberešenie;
10) details of appeal adopted decision on the complaint.
2. the decision on the complaint must be signed by a customs officer who took the decision.
3. the rezul′tatamrassmotreniâ complaints on the decision, action (inaction) of a customs body or its officer, a customs body shall: 1) recognizes the legality of the decision complained of, action (inaction) of a customs body or its officer and denies the complaint;
2) recognizes the decision complained of improper action (inaction) of a customs body or its officer fully or partially and decides on the complaint, in whole or in part.
4. In the case of a complaint on the decision, action (inaction) of a customs body or its officer fully or partially, a customs body shall: 1) cancels fully or partially adopted by the customs authority or its official the appealed decision;
2) repeals the decision of the customs body or egodolžnostnym person iobâzyvaet the contested decision the customs body or its officer prinât′novoe solution in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs or samostoâtel′noprinimaet such a decision if its adoption falls within the competence of the customs authority, which had reviewed the complaint;
3) recognizes the action (inaction) of a customs body or officer of illegal and defines measures, kotoryedolžny be taken in order to eliminate violations, either by committing the necessary action if their Commission refers to kompetenciitamožennogo body, submitted a complaint, if such measures and (or) steps have not been taken (committed) earlier.
5. action to implement the decision of the customs body of the complaint on the decision, action (inaction) of a customs body or egodolžnostnogo must be carried out by a customs body, decision, action (inaction) or official which declared unlawful, within 10 working days from the dnâpostupleniâ action on the said complaint to this body, if the decision does not set a deadline for their execution.
6. The customs officer, investigating a complaint against a decision, action (inaction) of a customs body or its officer opened a customs body upon detection of signs of perpetrator of nonperformance or improper performance by the customs official duties entrusted to it takes measures to involve the official kdisciplinarnoj liability in accordance with the established procedure.
7. a copy of the decision taken on the results of consideration of complaints against a decision, action (inaction) of a customs body or its officer, is sent to the person who specified a complaint within the time frames stipulated in article 47 of this federal law.
8. A decision of the customs body on the complaint of a decision action (inaction) of a customs body or its officer may be appealed to a higher customs body or in court, Arbitration Court.
Article 49. Uproŝennyjporâdok of appeal decisions, actions (inaction) of the official licatamožennogo of the Authority 1. Under the simplified procedure may be appealed against a decision, action (inaction) of a customs officer or a customs post in connection with, the importation into the Russian Federation and (or) removal from the Russian Federation goods whose value does not exceed 1.5 million roubles, and (or) one transportnogosredstva (vehicles).
2. Simplified procedure for appeal against decisions, actions (inaction) of a customs officer or a customs post is the treatment of a person with an oral complaint to a higher-ranking official respectively the customs or customs post, AB appeal decisions, actions (inaction) of a customs checkpoint Chief-Chief of the Customs Office in the region where the customs post.
3. consideration of complaints about the decision, action (inaction) of a customs officer under the simplified procedure is carried out without delay and the decision thereon shall be taken immediately, but not later than three hours after its submission.
4. At the appeal in simplified procedure upon request of applicant file a complaint against a decision, action (inaction) of a customs officer, customs officer, considering specified complaint is under consideration by the complaint act under the simplified procedure, which includes information about hearing the complaint official of the customs authority of the person making the complaint, a summary of the complaints, arguments and reasons for decision and decision. In case of rejection of the complaint on the decision, action (inaction) of a customs officer in a simplified porâdkev this Act shall specify the reasons for such denial. Aktaopredelâetsâ form the Federal Executive authority authorized in the area of customs. The Act of examining complaints against a decision, action (inaction) of a customs officer in simplified procedure shall be signed by a customs officer, dealing with a complaint, and the person who sžaloboj. A copy of the complaint on the decision, action (inaction) of a customs officer in a simplified manner is awarded to the person who complained.
5. consideration of complaints about the decision, action (inaction) of a customs officer in the simplified procedure and the adoption of the neâvlâûtsâ obstacle to filing a complaint on a decision, action (inaction) of a customs body or its officer in General.
6. The Act of reviewing complaints against a decision, action (inaction) of a customs officer in the simplified procedure may be appealed pursuant to the General procedure in the higher customs body or in court, Arbitration Court.
Chapter 4. Informirovaniei counseling Article 50. Polučenieinformacii on the causes of the decision soveršennogodejstviâ (inaction) 1. The person to whom the customs body or its officer prinâtorešenie or committed, as well as a person in respect of which no decision has been made either to be commit action is not done within the prescribed time limit, the right to request in the customs authority on the causes of and the grounds for the decision taken or acts done by or about the reasons for the no-action or failure to act where action, if it affects the rights and legitimate interests of specified licneposredstvenno and individually.
2. The request must be filed within six months from the date of adoption of the decision, an action (inaction) or expiry of their acceptance or act, or from the date on which the person became aware of the decision or the perfect action (omission).
3. the person concerned may request providing the necessary information both orally and in writing. Oral request subject to consideration by a customs body on the day of receipt of the specified query. When submitting a written request reply must be given in writing within 10 days of receipt of the specified query.
Article 51. information on acts of the customs legislation of the Customs Union, the legislation of the Russian Federation on Customs Affairs and inyhpravovyh acts of the Russian Federation in customs matters 1. The Federal Executive authority authorized in the area of customs and other customs organyobespečivaût free access, including using information technology, the information on the acts of the customs legislation of the Customs Union, the legislation of the Russian Federation on Customs Affairs and inyhpravovyh acts of the Russian Federation in the field of customs.
2. the Customs authorities shall ensure access to information about the originating legislation of the Russian Federation on Customs and other legal acts of the Russian Federation in the field of customs, as well as not in effect as changes in acts of customs legislation Tamožennogosoûza, legislation of the Russian Federation on Customs and other legal acts of the Russian Federation in the field of tamožennogodela, except where prior notice of originating aktahbudet impede the customs control or reduce its effectiveness.
3. The Federal Executive authority authorized in the area of customs, provides publication in its official publications of legal acts adopted by them, as well as acts of the customs legislation of the Customs Union, the legislation of the Russian Federation on Customs and other legal acts
The Russian Federation in the field of customs.
Article 52. Advice on Customs and inymvoprosam, within the competence of the Customs authorities 1. Customs authorities advise stakeholders on customs matters within the competence of the ètihorganov.
The head of the customs body (his replacement) defines of customs officials authorized to conduct consultations.
2. Advising by the Customs authorities is carried out in oral and written forms for free. Upon written request of the person concerned, the customs body shall provide the information in writing as soon as possible, but not later than one month from the date of receipt of the specified query.
3. information provided by stakeholders during consultations, is not the basis for a decision or commit (refrain) action tamožennymiorganami in the implementation of customs operations concerning goods and/or vehicles.
4. If the requested information has been provided in a timely manner or in the wrong form, resulting in the loss of the person who applied for compensation for damages in accordance with the legislation of the Russian Federation.
5. The Customs authorities shall not be liable for damages caused by distortion of the texts of the acts referred to in paragraph 3 of article 51 hereof, published without their knowledge and control, as well as for damages caused by unskilled persons rendered consultations not authorized by them.
6. the procedure for informing and consulting organization, customs bodies shall be determined by the Federal Executive authority authorized in the area of customs.
Article 53. Part vformirovanii and implementation of State policy in the customs of non-profit organizations of persons carrying out activities associated with the importation of goods in RossijskuûFederaciû and their removal from the Russian Federation, as well as the persons carrying out the deâtel′nost′v sphere of customs 1. The Federal Executive authority authorized in the area of customs, with a view to harmonizing public interests of persons carrying out activities associated with the importation of goods to the Russian Federation and their removal from the Russian Federation, as well as entities carrying out activities in the sphere of customs, attracts non-profit organizations of such persons, to participate in the formulation and implementation of State policy in the field of customs.
2. participation in the formulation and implementation of State policy in the sphere of customs business non-profit organizations of persons carrying out activities svvozom goods in the Russian Federation and their removal from the Russian Federation and (or) entities carrying out activities in the sphere of customs, may take the following forms: 1) participate in the formulation of projects normativnyhpravovyh acts of the Russian Federation in the field of customs, acts of the customs legislation of the Customs Union;
2) participation in the analysis of financial, economic, social and other indicators of development of foreign economic activity, uncounted in some sectors of the economy in the territories of the Russian Federation;
3) participated in the assessment of the effectiveness of the application of measures of customs administration;
4) preparation for organs of public vlastiRossijskoj Federation proposals on improving customs;
5) other rights stipulated by this federal law, other federal′nymizakonami and taken in accordance with them and other normative legal acts of the Russian Federation form such participation.
3. in the formulation of draft regulations of a federal body of executive power with a mandate in the field of customs, establishing the order of customs operations and technology associated with the importation of goods in the Russian Federation and the exportation of goods from the Russianfederation, their Declaration and release conditions for the activities of authorized economic operators and other entities carrying out activities in the sphere of customs, being consulted by the Government of the Russian Federation-Russian non-profit organizations , ob″edinâûŝimilic, engaged in activities related svvozom goods in the Russian Federation and their removal from the Russian Federation, as well as entities carrying out activities in the sphere of customs. Order provedeniâukazannyh consultation is set by the Federal Executive Body authorized in customs, in consultation with these organizations.
Chapter 5. Interms of customs activities § 1. Obŝiepoloženiâ Article 54. Vklûčenieûridičeskih persons in the registers of persons active in the sferetamožennogo case 1. The inclusion of legal persons in the registers of persons active in the sferetamožennogo case, carried out under the conditions laid down respectively by articles 13, 19, 24, 29, 34 of the customs code of the Customs Union and, accordingly, articles 61, 67, 70, 76, 82 of this federal law.
2. For inclusion in one of the registers of persons carrying out activities in the sphere of customs, legal person applies to a customs body a statement in writing containing the information stipulated by this federal law, and presents documents confirming such information, set poperečnâm accordingly, articles 62, 68, 72, 77, 83nastoâŝego federal law.
3. For inclusion in the register of owners of warehouses of temporary storage, the register of the owners of bonded warehouses and duty-free reestrmagazinov legal person represents a separate statement for each detached territorial space and (or) each geographically separate open area, kotoryeprednaznačeny, respectively, for use as temporary storage warehouse, bonded warehouse or duty-free shop trading Hall.
4. the documents referred to in paragraphs 2 and 3, nastoâŝejstat′i may be submitted by the applicant in the form of originals ilikopij, certified by the person submitting them authorized by the authorities granting such documents or certified by a notary. When submitting copies of documents certified by the person submitting them, if necessary, the customs body checks that the copies of these documents in their original, then the originals of such documents shall be returned to the person ihpredstavivšemu. At the end of the examination of the request for inclusion in the reestrtamožennyj body shall return the claimant to request the originals of the documents submitted. Documents certifying granting of customs body obespečeniâuplaty of customs duties and taxes, shall be submitted in the original (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 5. Documents certifying granting of customs body of security for payment of customs duties, taxes, may be represented by the applicant, not later than 30 days from the date of the Customs organomuvedomleniâ of making a preliminary determination of compliance with the other conditions for the inclusion of a legal entity in the register.
6. the customs authority shall consider the statement to be included in the roster in a period not exceeding 30 days from the date of receipt, except in the cases referred to in paragraphs 7 and 10 of this article, and decide whether or not to include a legal entity in the register of persons carrying out activities in the sphere of customs.
7. In the case of eslizaâvitelem, together with the application for inclusion on the roster were not submitted documents certifying granting of customs authority relevant to security for payment of customs duties, taxes, subject to the other conditions for the inclusion of a legal entity in the register established by the customs legislation of the Customs Union and the present Federal law, the customs authority shall make a preliminary decision on the compliance of ètihuslovij and shall notify the applicant accordingly within the period covered in part 6 of this article. In this case, the Customs organprinimaet a decision on the inclusion of a legal entity in the register not later than 10 days after presentation to a customs body documents certifying provision of appropriate security for payment of customs duties and taxes.
8. In order to determine whether alleged as temporary storage warehouse, bonded warehouse or duty-free shop premises and territories the requirements and conditions established in accordance with this federal law, the customs authority provodittamožennyj inspection of the facilities and (or) territories.
9. If documents submitted together with the application ûridičeskimlicom for inclusion in the registry, do not meet the requirements of the legislation of the Russian Federation on the procedure for their formulation and issuance, they indicate the information unintelligible or fixes, the customs authority dealing with statement of inclusion in a register,
the right to request from the tret′ihlic, as well as the public authorities have documents confirming the information provided by the applicant. The individuals and public bodies are obliged to within 10 kalendarnyhdnej from the day following the day of receipt of the request, submit the required documents (harm. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 10. In the case of part of nastoâŝejstat′i 9, period of the examination of the request for inclusion in the registry increases the time required to the customs authority for the request and the presentation of persons requested documents. The overall duration of the examination of the request for inclusion in the registry may not exceed 40 days from the date of receipt of such declaration.
11. enabling of legal entity in the corresponding reestrlic, active in the field of tamožennogodela, issued decision of the customs authority in writing ipodtverždaetsâ certificate of inclusion in this register, and when the register of customs carriers-the issuance of the document confirming the status of customs carrier, the head of the legal entity or other authorized representative of the legal person against a signature or otherwise confirming the fact and date of receipt, within three working days from the date of adoption of this decision. The specified certificate must be signed by the head of the customs body or his Deputy and is certified by a seal.
12. the customs authority shall make a decision on refusal to vovklûčenii in the corresponding register of persons carrying out activities interms of customs, within a period not exceeding the period specified in part 6 of this article, in cases of non-compliance with conditions for inclusion in a register, provided for by the customs code of the Customs Union and the present Federal law and (or) failure to submit the documents stipulated by parts 2 and article 3nastoâŝej, as well as in the event of discrepancies between the information in the documents provided with the information specified in the application for inclusion in a register. In the event of non-submission of documents certifying provision of the customs authority obespečeniâuplaty customs duties and taxes in the period prescribed part of article 5nastoâŝej, the customs body within 10 days of taking the decision on refusal to include in the appropriate register. The decision on refusal to include in the register of persons in the sphere of customs osuŝestvlâûŝihdeâtel′nost′, shall be reported to the Manager or other authorized representative of the legal entity in writing no later than three working days from the date of adoption of this decision (harm federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 13. The procedure for exercising action by Customs authorities for the inclusion of legal persons in the registers of persons carrying out activities in the sphere of customs, remove them from the registry data, vneseniûizmenenij in the registers, the suspension and resumption of the activities of these persons, as well as forms of evidence for the inclusion in the register of customs representatives, the register of holders of temporary storage warehouses, customs warehouses, owners register register of holders of duty-free shops, economic operators and reestrupolnomočennyh order to fill them are determined by the federal body of executive power authorized in the area of customs. The form of the document confirming the status of customs carrier, in accordance with paragraph 4 of article 18 of the customs code of the Customs Union is established by the decision of the Commission of the Customs Union.
14. during its consideration of the applications for inclusion in the registers of persons carrying out activities in the field of tamožennogodela, and inclusion of persons in specified registers will not be charged.
Article 55. Izmeneniesvedenij referred to in the statement concerning the inclusion of registries vodin entities carrying out activities in the sphere of customs 1. In the case of izmeneniâsvedenij provided by paragraphs 2 and 3 of article 54 of the present Federal law specified in the statement to be included in the roster of persons carrying out activities in the sphere of customs or in the annexed documents, a legal person, is included in one of the registers of persons carrying out activities in the sphere of Customs (his successor in case of reorganization of a legal entity), is obliged to inform the customs authority in writing of these changes within pâtirabočih days from the date of the occurrence of events resulting in changes to the relevant information, or from the date on which the person became aware of their occurrence, and to submit the documents that have been changed or which corroborated by information.
2. In the event of a change in the type of information contained in the documents provided by paragraphs 2 and 3 of article 54 of this federal law, which are indicated in the appropriate register of persons carrying out activities in the sphere of customs, juridical person included in this register, within pâtirabočih days from the date of occurrence of events, resulting in a change of the relevant information, or from the date on which the person became aware of their occurrence, drawn to a customs body with drawn in any form statement on making izmenenijv a register of persons Active interms of customs. Zaâvlenieo changes are made in the register of persons working in the sferetamožennogo case is filed on paper or in electronic form, signed by the enhanced qualified electronic signature, using federal public information system "single portalgosudarstvennyh and municipal services (functions)" (in the red. Federal law may 5, 2014. N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318.) 2-1. Tamožennyjorgan within 15 working days from the day following the dnempolučeniâ specified in part 2 of this article, statements, checks that the specified information again to the conditions prescribed for inclusion in appropriate reestrlic, carrying out activities in the sphere of customs, and makes a decision on amending the register or obotkaze changes in the register. In the case of izmeneniâsvedenij, specified in the certificate ovklûčenii persons in the appropriate register (document confirming the status of customs carrier), a customs body shall issue a new certificate of inclusion in the relevant register (new document proving the status of customs carrier) (part 2-1 introduced by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318.) 2-2. In the case of eslizaâvitelem, together with the statement on the introduction of amendments in the register are not present documents confirming the alleged information, or information in the submitted documents differ from the information in the statement on the introduction of amendments in the register, or a legal entity not met conditions set for inclusion of vsootvetstvuûŝij register, the customs body remains specified in parts 2-1 of the present article, decides to refuse to amend the appropriate registry (part 2-2 introduced the Federal zakonomot May 5, 2014 N 113-FZ-collection of laws of the Russian
Federation, 2014, N 19, art. 2318.) 2-3. If the documents submitted by the applicant together with the statement on the introduction of amendments in the register, does not meet the requirements of the legislation of the Russian Federation on the procedure for their formulation and issuance, they indicate the information unintelligible or fixes, the customs authority dealing with an application for amendment of the register has the right to request a third party, as well as the public authorities have documents confirming the information provided by the applicant.
These individuals and public bodies are obliged to within 10 calendar days from the day following the day of receipt of the request, to submit to the zaprašivaemyedokumenty (part 2-3 introduced the Federal law of May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318.) 2-4. In the case envisaged by part of the 2-3 of this article, the period of time for consideration of a request for the recording of a change in the registry increases the time required to the customs authority for the request and the submission of the documents requested by third parties. When the obŝijsrok examination of the request for modification in the registry may not exceed 30 calendar days from the date of receipt of such declaration (part 2-4 introduced by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 3. Submitted in accordance with this article documents are attached to the package of documents submitted by a legal person, with the inclusion in the register of persons carrying out activities in the sphere of customs.
Article 56. Suspension and reactivation of ûridičeskogolica as a person engaged in the sphere of customs deâtel′nost′v 1. Activities of legal persons as customs representatives, vladel′cevskladov of temporary storage, customs warehouse owners and owners of duty-free shops included in the relevant registers of persons carrying out activities in the sphere of customs, shall be suspended in the following cases:
1) filing a legal person opriostanovlenii its activities;
2) filing of a legal entity in case of bankruptcy proceedings against him;
3) a court or authorized agency of the decision to suspend the activities of the legal person;
4) suspension in accordance with the legislation of the Russian Federation employment authorization document on the implementation of the activity, if a legal person included in the registry, only such kind of activities.
2. a legal person that is included in one of the registers of persons carrying out activities in the sphere of Customs is obliged to inform the customs authority in writing of the events referred to in paragraphs 3 and 4 of part 1 of this article within three days of the occurrence of the relevant event.
3. Activities of legal persons as customs representatives, vladel′cevskladov of temporary storage, customs warehouse owners and owners of duty-free shops included in the register of persons carrying out activities in the sphere of customs, sčitaetsâpriostanovlennoj from the day following the day of the occurrence of circumstances referred to in paragraphs 3 and 4 of part 1 of this article. In the case provided for in paragraph 1 or paragraph 2 of part 1 of this article, the activities of legal persons in the sphere of Customs shall be suspended on the day following the day of receipt of the Declaration by a customs body of a legal person referred to in paragraph 1 ilipunkte 2 part 1 of this article.
4. From the date of suspension of the activity of the legal person as a person engaged in activities in the field of customs, customs operations, placement of goods in temporary storage, in a customs warehouse, as well as the realization of tovarovv duty-free shops are not allowed. In the case of the suspension of the activities of the legal person eslisrok in kačestvevladel′ca warehouse of temporary storage exceeds one month, the goods stored in the warehouse of temporary storage shall be subject to the premises at his expense to another temporary storage warehouse within two mesâcevso of the day following the day the suspension of such activities.
5. Activities of legal persons as customs representatives, vladel′cevskladov of temporary storage, customs warehouse owners and owners of duty-free shops included in the register of persons carrying out activities in the sphere of Customs is subject to the conditions of inclusion of a legal entity in the register of persons in the sphere of customs osuŝestvlâûŝihdeâtel′nost′ §§ 13, 24, 29 and 34 of the customs code of the Customs Union and articles 61, 70 , 76 and 82 of this federal law, from the day following the day of granting of legal documents confirming the Elimination of the circumstances referred to in part nastoâŝejstat′i 1, giving rise to the suspension of such activities (as amended by the Federal law of May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 6. A decision of the customs authority to suspend or resume the activity of the legal person as a customs representative, owner of the warehouse of temporary storage, the owner of a customs warehouse or duty-free shop owner, included in a register of persons carrying out activities in the sphere of customs or the decision not to suspend or resume the work of the legal person shall be executed by a customs body, prinâvšimrešenie on the inclusion of a legal entity in the register of persons carrying out activities in the sphere of customs, and sent the head of a upolnomočennomupredstavitelû entity, in a period not exceeding three (3) working days from the day following the day when such decision (part 6 introduces the Federal law of May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 7. Documents confirming compliance with inclusion in the register of customs representatives established by article 61 of this federal law will be returned to the applicant when presenting them to refund these documents in any form. Claim for refund of these documents is filed on paper or in electronic form, signed by the enhanced qualified electronic signature, using federal public information system "a single portal of State and municipal services (functions)" (part 7 Federal′nymzakonom introduced from May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). Article 57. Isklûčenieûridičeskogo person from the registers of persons carrying out activities in the sphere of customs 1. Legal person should be deleted izsootvetstvuûŝego register osuŝestvlâûŝihdeâtel′nost′ in the sphere of customs, in accordance with articles 14, respectively, 20, 25, 30 and 35 the customs code of the Customs Union. Reorganization of legal persons included in the register of persons carrying out activities in the sphere of customs, in the form of transformation is not grounds for deletion of such a legal person from the registry.
2. Decide on the exclusion of the legal person from the appropriate register of persons in the sphere of customs osuŝestvlâûŝihdeâtel′nost′, shall be made in writing by the decision of the customs body, which adopted the decision on the inclusion of a legal entity in this register, and brought to the attention of the tamožennymorganom legal person in respect of whom the decision was made, in writing, substantiated the rationale for such a decision no later than the day following the day of its adoption. Ukazannoerešenie awarded the head of the legal person or the authorized representative of the legal person against a signature or otherwise confirming the fact and datupolučeniâ of this decision. If these individuals are shying away from getting the decision, ononapravlâetsâ by registered mail.
3. Decide on the exclusion of legal person from the appropriate register of persons in the sphere of customs osuŝestvlâûŝihdeâtel′nost′, shall enter into force in the case of: 1) non-compliance with the customs code of the Customs Union conditions for the inclusion of a legal entity in the register of persons carrying out activities in the sphere of Customs (except covered in paragraph 2 of this part), on the expiry of 15 days from the date of such decision;
2) uslovijvklûčeniâ non-compliance with the legal entity in the register of customs representatives, register of customs carriers, established respectively 13, subparagraph 3 article 2 ipodpunktom article 19 the customs code of the Customs Union, after one working day from the day following the day of the determination (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
3) non-compliance with customs carrier, owner of the warehouse, customs warehouse owner, owner of duty-free shop duties specified in subparagraph 2, respectively, of article 20, subparagraph 2 article 25, subparagraph 2 article 30, subparagraph 2 of article 35 of the customs code of the Customs Union, on the expiry of 15 days from the dnâvyneseniâ of such a decision;
4) filing of a legal person to exclude it from the registry on the day following the day of polučeniâtamožennym authority in writing of the application.
4. Isklûčenieûridičeskogo person from the appropriate register osuŝestvlâûŝihdeâtel′nost′ in the sphere of customs with regard to its liquidation or termination of its activities as a result of the reorganisation (except for reorganization of a legal entity) is carried out from the date of the occurrence of specified events. The customs authority responsible for the maintenance of the relevant registry, writes an entry on deletion of a legal entity from such a register after receiving information about the coming event.
5. In the cases provided for in clauses 1-3 of part 3 of this article, posleduûŝeezaâvlenie on the inclusion in the register of persons osuŝestvlâûŝihdeâtel′nost′ in the sphere of customs, may be filed after the address posluživšihosnovaniem for the exclusion of a legal entity from the relevant registry.
6. the owner of the warehouse of temporary storage, the owner of the customs warehouse and customs carrier shall be obliged to inform the persons placing goods in temporary storage warehouse or a customs warehouse or transferring the goods under customs control, for transportation, as well as the customs authority which issued the certificate about inclusion of a legal entity in the register of persons carrying out activities in the sphere of Customs (document confirming the status of customs carrier), of its intention to terminate the svoûdeâtel′nost′ one month before the date of application for the deletion of the relevant registry. Within the specified period of placement of goods in temporary storage warehouse or a customs warehouse or acceptance of goods under podtamožennym control not to be accepted for carriage.
7. Customs representative must notify the persons on behalf of whom he makes customs operations on the application to exclude it from the appropriate register of persons
carrying out activities in the sphere of customs, for 15 days before the date of the filing of such a statement. Finally, within the specified period, the Customs representative agreements with the declarants or other interested persons shall not be permitted.
8. In the event of exclusion from the relevant registry entities carrying out activities in the sphere of customs, otherwise the Customs Representative, customs carrier, owner of the warehouse of temporary storage and the owner of tamožennogosklada are obliged to inform the persons to whom they provide services, immediately but not later than five days from the date of the adoption of the customs authority for the deletion of the relevant registry.
9. exclusion of the legal person from the appropriate register of persons in the sphere of customs osuŝestvlâûŝihdeâtel′nost′, shall not relieve that person (egopravopreemnika) from the obligation to complete the customs operations for the carriage or storage of goods under customs control, or perform other actions, responsibility for the Commission of which arose to the exclusion of a legal entity from the relevant registry, in accordance with the procedure established by the customs code of the Customs Union and the present Federal law.
10. Placement of goods in temporary storage warehouse and bonded warehouse is not allowed after expiry of the term specified in subsection 8 of this section.
11. Upon the entry into force of the decision of the customs body on the exclusion of the owner of the warehouse of temporary storage or of the customs warehouse owner izsootvetstvuûŝego register of persons carrying out activities in the sphere of customs, the goods stored at the temporary storage warehouse or the customs warehouse are subject to placement at the expense of the owner of the warehouse of temporary storage or of the customs warehouse to another warehouse, respectively, of the temporary storage or customs warehouse within two months from the date of following the date of entry into force of this decision.
12. foreign goods placed under duty-free tamožennuûproceduru, is subject to detention other customs procedure within 15 days from the day following the dnemvstupleniâ effect to delete owner of duty-free shop of reestravladel′cev duty-free shops, except in the case of transfer of goods for other duty-free shop. In this case, the movement of goods to another duty free shop, located in the region of one customs authority, shall be subject to the supervision of the customs authority and, in the case of moving tovarovv duty-free shop located in another region of the customs authority, in accordance with customs procedure, Customs transit.
13. from the day following the date of entry into force of the decision on the exclusion of the owner managed the duty-free shop of register of owners of magazinovbespošlinnoj trade, goods placed under customs regime of duty-free shopping, are considered for customs purposes as goods at vremennomhranenii.
The sale of such goods and other goods-ups at the duty-free shopping are not allowed.
14. In the event that a legal entity izsootvetstvuûŝego register osuŝestvlâûŝihdeâtel′nost′ in the sphere of customs, returning (termination) security for payment of customs duties and taxes, provided that person when included in such registry shall be carried out in accordance with Chapter 16 of this federal law.
Article 58. Porâdokvedeniâ registers of persons carrying out the deâtel′nost′v sphere of customs 1. The Federal Executive authority authorized in the area of customs, maintains registers of persons carrying out activities in the sphere of customs.
2. Registers of persons carrying out activities in the sphere of customs are maintained electronically in the form determined by the Federal Executive Body authorized in the area of customs and razmeŝaûtsâna his official site.
3. Registers of persons carrying out activities in the sphere of customs, are formed on the basis of the decisions introduced by Customs authorities for the inclusion of legal persons in the relevant registers of persons osuŝestvlâûŝihdeâtel′nost′ in the sphere of customs, on the exclusion of legal persons of such registries, amending these registries to suspend and reactivate the corporate customers service as a customs representative, owner of the warehouse of temporary storage, customs warehouse owner, the owner of a duty-free shop. Changes in electronic forms of registers of persons carrying out activities in the sphere of customs, shall be made within three rabočihdnej from the date of adoption of the authorized Customs authority.
4. The Federal Executive authority authorized in the area of customs, provides regular, at least once a month, the publication in their oficial′nyhizdaniâh rosters of persons carrying out activities in the sphere of customs.
Article 59. Accounting and predstavlenieotčetnosti persons engaged in activities in the field of tamožennogodela 1. Record-keeping of goods and business transactions with these goods customs carrier, owner of the warehouse of temporary storage, the owner of a customs warehouse, duty free shop owner torgovliosuŝestvlâetsâ in accordance with the legislation of the Russian Federation on accounting and law of the Russian Federation on taxes and fees.
2. Forms and reporting entities carrying out activities in the sphere of customs, shall be established in accordance with article 177 of this federal law.
§ 2. Tamožennyjpredstavitel′ Article 60. Tamožennyjpredstavitel′ 1. A customs representative may be a Russian legal entity included in the register of customs representatives.
2. A customs representative shall have the right to limit the scope of its activities the Commission of customs operations in respect of certain types of goods in accordance with the single commodity nomenclature of foreign economic activity of the Customs Union (hereinafter referred to as the commodity nomenclature of external economic activity), or in respect of goods imported in RossijskuûFederaciû and (or) exported from the Russianfederation certain modes of transport, the Commission of individual customs operations, as well as the region of activity within the region of one customs authority (Customs).
3. in accordance with paragraph 3 of article 12 Tamožennogokodeksa Customs Union customs relations representative with the declarants and other stakeholders are built on the basis of the Treaty. When okazaniiuslug to declare a contract is concluded directly between the declarant and the Customs representative.
4. denial of tamožennogopredstavitelâ from the conclusion of the contract in its capacity to provide service or vypolnit′rabotu is not allowed, except where the performance of such a contract would go beyond the scope of the activities, limited customs representative in accordance with part 2 of this article, as well as when the Customs Representative has reasonable grounds to believe that the Act or omission of the declarant or other interested person is illegal and subject to criminal or administrative responsibility in the area of customs. Customs Representative is not entitled to provide a preference to one person over another person in relation to the conclusion of the contract, except for benefits in respect of prices and other terms of the Treaty to certain categories of represented person.
5. A customs representative may pay the customs duties and taxes, if the content of a particular customs procedure, dlâdeklarirovaniâ products, provides their payment and if the terms of the contract concluded between the declarant and the Customs Representative, provides for the payment of customs duties, taxes, customs representative.
6. If deklarirovaniitovarov and (or) their release customs representative is jointly and severally with the declarant or other persons submitted to them the responsibility for payment of the full amount of tamožennyhplatežej payable customs payments regardless of the terms and conditions of the agreement customs representative with the declarant or other persons submitted to them.
Article 61. Usloviâvklûčeniâ legal entity in the register of tamožennyhpredstavitelej 1. The conditions for the inclusion of a legal entity in the register of customs representatives established article 13 the customs code of the Customs Union.
2. in accordance with subparagraph 2 article 13 the customs code of the Customs Union insurance amount within which the insurer upon occurrence of the každogostrahovogo event to reimburse damage to persons, whose property interests he suffered (in accordance with the contract of insurance risk its civil liability that may occur as a result of the injury to the property of a represented person or violations of contracts with these persons) may not be less than 20 millionovrublej.
Amount of indemnity is determined in the amount of pričinennogovreda, but within the limits of sum insured (in red. Federal law dated May 5, 2014 N 113-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19, art. 2318). 3. Additional terms of the inclusion of a legal entity in the register of customs representatives are:
1) employ separate structural unit of a legal entity through which the applicant planiruetosuŝestvlât′ its activities as a customs representative, one or more employees each were renovated is a document certifying its compliance with the requirements established in accordance with articles 63 and 64 of the present Federal′nogozakona (hereinafter referred to as the customs operations specialist);
2) legal person neâvlâetsâ: a) kazennympredpriâtiem;
b) organizaciejili state unitary enterprise specified in part 1 of article 34 of this federal law;
in) Organization principal (member) which directly or indirectly is the State unitary enterprise or organization referred to in paragraph 1 of article 34 of this federal law;
(Item 2 in red. Federal law dated December 2, 2013 (N) 339-FZ-Sobraniezakonodatel′stva Russian Federation, 2013, N 49, St. 6340) 3) no uûridičeskogo person unfulfilled obligation to pay the administrative penalty that is assigned to a legal person on the basis of an enforceable decision on a case concerning an administrative offence for which is provided for in article 16.2 or 16.3 Federaciiob administrative offences code of the Russian Federation, except in execution of the order eslisrok about imposing of administrative penalty prescribed part of article 32.2 of the code on administrative offences of the Russian Federation, has not expired (as amended by the Federal law of December 2, 2013 N 347-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6348);
4) otsutstviezadolžennosti on payment of customs payments in the amount of 500 rubles and 000000 more ovklûčenii on the date of the decision in the register of customs representatives (as amended by the Federal law of 5 may 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318).
4. Certificate of inclusion in the register of customs representatives should contain: 1) name of customs representative, an indication of its organizational-legal form and the location of the taxpayer identification number;
2) data on separate strukturnyhpodrazdelenij, corresponding to the requirements specified in paragraph 1 of part 3 of this article, with an indication of their names and locations;
3) information about limiting the activities of customs representative Commission of customs operations for certain types of tovarovv according to the commodity nomenclature of foreign economic activity or, in respect of goods imported into the Russian Federation and (or) exported izRossijskoj Federation of certain modes of transport, as well as the Commission of individual customs operations or region of activity within the region of one customs authority (Customs);
4) naimenovanietamožennogo authority issuing the certificate;
5) vydačisvidetel′stva date and number.
Article 62. The statement ovklûčenii in register of customs representatives 1. The statement ovklûčenii in register of customs representatives should contain: 1) appeal the applicant customs authority requesting the inclusion in the register of customs representatives;
2) information on the name, on organizational and pravovojforme, about the location (postal address and other contact details) to open bank accounts of the applicant, as well as a list of its separate structural divisions through which the applicant intends to carry out its activities in kačestvetamožennogo representative on the day of submission of the application, together with an indication of their locations;
3) information about the intention to restrict the scope of the means of its Commission of customs operations in respect of certain types of goods in accordance with commodity nomenclature of foreign economic activity or, in respect of goods imported into the Russian Federation and (or) exported izRossijskoj Federation of certain modes of transport, the Commission of individual customs operations, as well as the region of activity within the region of one customs authority (Customs) or to exercise their activities without restrictions;
4) information on available on the day of submission of the application in the State of the legal person (its separate structural divisions) specialists in customs operations;
5) information about payment of customs duties and taxes, provided in accordance with subparagraph 3 of article 13 of the customs code of the Customs Union;
6) information about the Treaty (treaties) of risk insurance of civil liability of the applicant.
2. the application for inclusion in register of tamožennyhpredstavitelej shall be accompanied by documents certifying the claimed information: 1) (paragraph 1 repealed pursuant to the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 2) (para. 2 utratilsilu on the basis of the Federal law of April 20, 2015 N 102-FZ collection zakonodatel′stvaRossijskoj Federation, 2015, N 17, art. 2477) 3) certificate of registration of the applicant to register vnalogovom body;
4) professional qualification certificates for customs operations;
5) orders on hiring specialists in customs operations or contracts with them prisoners;
6) documents confirming the provision of security for payment of customs duties and taxes in the amount established by the customs code of the Customs Union;
7) izbankov confirmation of the public in these accounts of the applicant;
8) risk civil liability insurance contract of the applicant.
3. Together with the documents specified in part 2 of this article, the applicant vpravepredstavit′ document confirming the entry about him in the uniform State reestrûridičeskih persons (part 3 introduced the Federal law of April 20, 2015 N 102-FZ-Sobraniezakonodatel′stva Russian Federation, 2015, N 17, art. 2477). 4. If the applicant cannot introduced document podtverždaûŝijfakt, entry in the unified State Register of legal entities, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 4 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation , 2015, N 17, art. 2477). Article 63. Specialistpo customs operations 1. Technician potamožennym operations can be a citizen of the Russian Federation, with university degree, have passed a qualifying examination and confirmed their knowledge program kvalifikacionnogoèkzamena. Document confirming the compliance of natural person specified qualification is the qualification certificate of the customs operations specialist (as amended by the Federal law dated July 2, 2013 N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477).
2. Customs operations specialist carries out its activities as an employee of customs representative.
Article 64. Attestaciâna eligibility 1. Certification of eligibility for persons applying to receive a qualification certificate of specialist in customs operations (hereinafter certification), takes the form of a qualification examination. Individuals who have successfully passed the qualifying exam is given qualification certificate of specialist in customs operations on the form approved by the Federal Executive Body authorized in the area of customs. Qualification certificate of specialist in customs operations is not limited to srokomdejstviâ.
2. procedure of certification by the Customs authorities, the list of documents filed with the application for admission to the certification program qualifying examination, order delivery and order of issuance of kvalifikacionnyhattestatov are determined by the Federal Executive authority authorized in the area of customs. To pass the qualification exam for all persons who meet the requirements laid down in article 63 of this federal law, regardless of their special training for this exam.
3. potamožennym Operations Specialist every two years starting from the year following the year of polučeniâkvalifikacionnogo certificate of specialist in customs operations, must be trained to additional Professional program (in red. Federal law dated July 2, 2013 N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477). Article 65. Grounds for revocation iporâdok qualification attestataspecialista for customs operations 1. Qualification Certificate of specialist in customs operations shall be revoked in the following cases: 1) determining receipt kvalifikacionnogoattestata specialist in customs operations with the use of fraudulent documents;
2) the entry into force of the court verdict, punishable by deprivation of the right to engage in
activity as a specialist on customs operations for a certain period;
3) violations of customs specialist operaciâmtrebovanij, established by paragraph 2 of article 16 of the customs code of the Customs Union;
4) repeated (two andmore times) attract customs operations specialist to administrative liability for administrative offences in cases oblastitamožennogo predusmotrennyhstat′âmi 16.1, 16.2, 16.3, 16.15 and 16.22 code of the Russian Federation on administrative offences, during the period when onsčitaetsâ subjected to administrative punishment in cases of administrative offences provided for by the articles;
5) violations of customs operations specialist education requirements for programs of excellence, established part of 3 article 64 of this federal law.
2. the decision on the revocation of qualification certificate of specialist in customs operations, was adopted by the Federal Executive Body authorized in the area of customs, and (or) persons authorized by him by the Customs authorities. Those bodies imposed a reasoned decision to revoke the qualification certificate of specialist in customs operations.
A copy of the decision shall be sent to the person in respect of whom this decision rendered, within three days from the day of its issuance.
3. a person qualification certificate of specialist in customs operations which is revoked, may appeal the decision of obotzyve the specified qualification certificate in accordance with Chapter 3 of this federal law.
4. a person qualification certificate of specialist in customs operations which revoked may not apply again about getting a specified qualification certificate: 1) within one year from the date of adoption of the decision on the revocation of qualification certificate, if the certificate has been revoked on the grounds provided for in paragraphs 1 and 3 of part 1 of this article;
2) within the period provided by entered into legal force court verdict, if the qualifying attestatotozvan on the basis provided for in paragraph 2 of part 1 of this article;
3) during the period when a person is considered to be subjected to administrative punishment in cases about administrative offences in the area of customs matters, as provided for in articles 16.1, 16.2, 16.3, 16.15 and 16.22 code of the Russian Federation on administrative offences, if the qualification certificate has been revoked on the grounds specified in paragraph 4 of part 1 of this article.
§ 3. Tamožennyjperevozčik Article 66. Tamožennyjperevozčik 1. Customs authorities include the Russian legal entities register of customs carriers.
2. relations with customs carrier shipping goods or freight forwarders are implemented on the basis of the Treaty. Waiver of customs carrier otzaklûčeniâ the Treaty if the Customs carrier vozmožnostiosuŝestvit′ transportation of goods is not permitted, except in cases where the imeûtsâdostatočnye reason to believe that the Act or omission of the sender of the goods or freight forwarder are illegal and may result in criminal or administrative responsibility in the area of customs. Customs carrier may not provide preference to one licupered another person in respect of the conclusion of the contract, except for benefits in respect of prices and other terms of the Treaty to certain categories of represented person.
3. Customs carrier performs the duties referred to in article 21 the customs code of the Customs Union.
4. under spodpunktom 2 of article 20 of the customs code of the Customs Union, the grounds for exclusion from register tamožennogoperevozčika customs carriers is non-compliance with its obligations under paragraphs 1-3 of article 21 the customs code of the Customs Union. Confirmation of non-compliance with customs carrier duties under subparagraph 1 of article 21 of the customs code of the Customs Union, is attracting him to administrative liability for administrative offences in the area of customs under article 16.1 and (or) part 1 of article 10.5 of the code on administrative offences of the Russian Federation, during the period when a person is considered to be subjected to administrative punishment in cases about administrative offences in the area of customs, provided for in the articles , prescribed that the amount imposed administrative penalties, including in the aggregate, totaled more than $ 250000, except as described in časti5 of this article (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318).
5. If, during the year preceding the last administrative offence, number of transport Customs transit procedure exceeded 4000 transport operations by road or 300 transport by air, or 5000 transport by rail or 100 transport waterway, the amount of administrative fines imposed in conjunction dolžnasostavlât′ 000000 800 rubles and more.
Article 67. Usloviâvklûčeniâ legal entity in the register of customs carriers 1. The conditions for the inclusion of a legal entity in the register of customs carriers established in article 19 of the Customs kodeksaTamožennogo of the Union.
2. In accordance with paragraph 7 of article 19 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of customs carriers is the lack of facts to attract within one year preceding the date of application of vtamožennyj authority to administrative liability for administrative offences in the area of customs matters, as provided for in articles 16.1, 16.2, 16.3, 16.9, 16.11, 16.15 and parts 2 and 3 of article 16.23 code of the Russian Federation on administrative offences.
3. tamožennyhperevozčikov in the registry may not be included: 1) kazennoepredpriâtie;
2) organization or state unitary enterprise referred to in paragraph 1 of article 34 of this federal law;
3) Organization principal (member) which directly or indirectly is the State unitary enterprise or organization referred to in paragraph 1 of article 34 of this federal law.
(Part 3 introduced the Federal law of December 2, 2013 N 339-FZ-collection of laws of the Russian Federation, 2013, no. 49, p. 6340) article 68. The statement ovklûčenii in register of customs carriers 1. Statement for inclusion in the register of customs carriers must contain: 1) recourse to customs authority requesting the inclusion in the register of customs carriers;
2) information on the name, on organizational and pravovojforme, about the location (postal address and other contact details) to open bank accounts of the applicant;
3) information about the term osuŝestvleniâzaâvitelem activities for the carriage of goods;
4) information about possession and pol′zovaniizaâvitelâ international carriage of vehicles (total information about approval of these vehicles kperevozke of goods under Customs seal) to be used by the applicant in carrying out activities as a customs carrier, including vehicles, suitable for transportation of goods under Customs seal;
5) information about payment of customs duties and taxes, provided in accordance with subparagraph 2 of article 19 the customs code of the Customs Union.
2. the application for inclusion in register of tamožennyhperevozčikov razrešitel′nyedokumenty are attached to the carriage of goods, if such activity in accordance with the legislation of the Russian Federation on the basis of the relevant permits (licenses), as well as confirming the alleged information the following documents: 1) (utratilsilu, paragraph 1 on the basis of the Federal law of April 20, 2015 N 102-FZ collection zakonodatel′stvaRossijskoj Federation, 2015, N 17, art. 2477) 2) (para. 2 lost effect on the grounds of the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 3) certificate of registration of the applicant to register vnalogovom body;
4) documents proving the right of ownership and use of applicant for international transport, vehicles that allot of activities as a customs carrier;
5) certificate of approval for vehicles in international transport for transport of goods under Customs seal, if they exist;
6) documents confirming the provision of security for payment of customs duties and taxes in the amount established by the customs code of the Customs Union;
7) izbankov confirmation of the public in these accounts of the applicant;
8) contracts of carriage of goods by confirming the implementation of activities by the applicant for the carriage of goods for a period of not less than two years on the date of application to the customs authority.
3. Together with the documents specified in part 2 of this article, the claimant shall have the right to submit a document confirming the
make a record of it in the unified State Register of legal entities (part 3 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477).
4. If the applicant alone did not provide proof of registration in the unified State Register of legal entities, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 4 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477). § 4. Vladelecsklada temporary storage of Article 69. Vladelecsklada temporary storage 1. The owner of the warehouse of temporary storage may be a Russian legal entity included in the register of the owners of warehouses of temporary storage.
2. Temporary storage warehouses can be open or closed type. Temporary storage warehouses are warehouses of open type, if onidostupny for use by anyone.
Temporary storage warehouses are warehouses closed, if they are intended for storage of goods vladel′cadannogo a warehouse or storage for certain products, including čisleograničennyh in circulation and (or) trebuûŝihosobyh storage conditions. The owner of the warehouse of temporary storage shall be entitled to limit the scope of its activities by identifying the type of warehouse of temporary storage.
3. relations between the owner of the warehouse of temporary storage slicami placing commodities nahranenie, carried out on the basis of the Treaty.
The refusal of the owner of the warehouse of temporary storage from the agreement with its capacity to carry out storage of goods is not allowed, except where the performance of such a contract would go beyond the scope of the activity, limited by the owner of the warehouse of temporary storage in accordance with čast′û2 of this article, or when there are reasonable grounds to believe that the actions of the person ilibezdejstvie pomeŝaûŝego goods deposited, are illegal and subject to criminal or administrative responsibility in the area of customs.
The owner of the warehouse of temporary storage may not provide preference to one licupered another person in respect of the conclusion of the contract for isklûčeniempredostavleniâ benefits in relation to prices and other terms of the Treaty to certain categories of represented person.
4. the owner of the warehouse of temporary storage ispolnâetobâzannosti under article 26 the customs code of the Customs Union.
5. in accordance with subparagraph 2 of article 25 of the customs code of the Customs Union, the owner of the warehouse of temporary storage is excluded from the register of owners of warehouses of temporary storage for non-compliance with the duties assigned in subparagraphs 1-5, 7 y8 article 26 the customs code of the Customs Union. Confirmation of non-compliance with these obligations is the attraction of the owner of the warehouse of temporary storage of administrative liability for administrative offences in the area of customs, provided for under paragraph 1 of article 10.5 of the code of the Russian Federation administrativnyhpravonarušeniâh, and (or) repeated (two or more) engaging owner of temporary storage warehouse to administrative responsibility for administrativnyepravonarušeniâ in the field of customs, under articles 16.13, 16.14, 16.15, parts 2 and 3 of article 16.23 Russianfederation Code on administrative offences the period during which a person shall be considered to be subjected to administrative punishment in cases on administrative offences, prescribed by the articles, provided that the amount imposed administrative penalties on those articles, including aggregate, totaled 500 000000 rubles and more.
Article 70. Usloviâvklûčeniâ legal entity in the register of vladel′cevskladov temporary storage 1. The conditions for the inclusion of a legal entity in the register of owners of warehouses of temporary storage installed article 24 customs code of the Customs Union.
2. in accordance with subparagraph 1 of paragraph 1 of article 24 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of owners of warehouses vremennogohraneniâ is finding the property, economic management or operative administration, rental of premises and (or) outdoor areas intended for use as temporary storage warehouse and meeting the requirements set by article 71 of this federal law.
3. in accordance with subparagraph 2 of paragraph 1 of article 24 of the customs code of the Customs Union insurance amount within which the insurer shall reimburse each insured event occurrence harm to persons whose property interests he suffered (in accordance with the Treaty strahovaniâriska its civil liability that may occur as a result of the injury to the goods of other persons in possession of, or narušeniâinyh contracts with other persons) , is calculated on the basis of usable floor space, if as temporary storage warehouse uses an open platform, and (or) usable if the temporary storage warehouse used the premise iopredelâetsâ at the rate of 3 500 rubles for each complete and incomplete square meter of usable area and (or) at the rate of 1000 rubles for each complete and incomplete kubičeskijmetr usable but may not be less than 2 million roubles.
4. The requirements established under part 3 of this article, to the owners of warehouses of temporary storage of closed type, intended for storage of goods, the owner of the warehouse, shall not apply.
5. in accordance with subparagraph 4 of paragraph 1 of article 24 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of owners of warehouses vremennogohraneniâ is his lack of facts repeated (two or more) engaging in a period of one year before the date of application to the customs authority to administrative responsibility for violations in the sphere of Customs Affairs, provided for in article čast′û1, articles 10.5 16.13, 16.14, 16.15, parts 2 and 3 of article 16.23 code of the Russian Federation on administrative offences.
6. Additional terms, inclusion of legal entity in the register of owners of warehouses of temporary storage are: 1) the provision of security for payment of customs duties and taxes in accordance with article 74 of this federal law;
2) legal person neâvlâetsâ: a) kazennympredpriâtiem;
b) organizaciejili state unitary enterprise specified in part 1 of article 34 of this federal law;
in) Organization principal (member) which directly or indirectly is the State unitary enterprise or organization referred to in paragraph 1 of article 34 of this federal law.
(Part 6 in red. Federal law dated 2dekabrâ, 2013. (N) 339-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6340) 7. Certificate of inclusion in the register of the owners of warehouses of temporary storage contains: 1) the name of the owner of the warehouse of temporary storage, an indication of its organizational-legal form and the location of the taxpayer identification number;
2) type skladavremennogo;
3) information about the location of the facilities and (or) outdoor temporary storage warehouse;
4) information about the size of usable space and (or) useful open air area;
5) naimenovanietamožennogo authority issuing the certificate;
6) vydačisvidetel′stva date and number.
Article 71. Kobustrojstvu, hardware requirements and location of warehouses vremennogohraneniâ 1. Premises and (or) outdoor areas intended for use as temporary storage warehouse, must be rehabilitated and equipped in such a way as to ensure the safety of the goods, prevent access to it by outsiders (non-warehouse workers do not have any authority with respect to goods not belonging to the persons possessing such powers), as well as to ensure the possibility of conducting in respect of those goods for customs control.
2. The premises and (or) open platforms, intended for use as a warehouse, vremennogohraneniâ a protected area should be snug with hard surface (asphalt, concrete or other coverage of this kind), equipped for parking of vehicles transporting goods, including vehicles transporting goods on the territory of the Russian Federation, during the time necessary to complete the customs procedures for Customs transit. This requirement shall not apply to premises and (or) open platforms, intended for use as temporary storage warehouse, which is located at the border crossing and that the goods will not be delivered in accordance with customs procedure, Customs transit. The territory is the customs control zone. Vehicles carrying goods under customs supervision may enter the territory at any time of the day.
3. the entry vehicle carrying under the customs control of goods specified in part 2nastoâŝej article territory and its finding on it for the time required to complete customs Customs transit procedure free of charge.
4. To the arrangement, the equipment and the location of the warehouse of temporary storage requirements are as follows: 1) the presence of driveways (depending on the mode of transport);
2) arrangement of facilities intended for temporary storage of open type, land-only buildings or structures related to real estate;
3) availability of equipped space for customs inspection of goods itransportnyh funds to enable customs inspection at any time of year without compromising the searched products;
4) fence surrounding the territory, as specified in part 2 of this article. If the technological features of the operation of the temporary storage warehouse make inappropriate nevozmožnymlibo ograždenieprilegaûŝej territory, the Customs Office of the territory can be marked in the manner prescribed for the designation of customs control zones;
5) fencing or marking on outdoor terrain, if it is used as a temporary storage warehouse (taking into account the specificity of the warehouse, depending on the mode of transport upon movement of goods and vehicles from the customs border of the Russian Federation to the temporary storage warehouse);
6) temporary storage area does not dolžnavklûčat′ objects associated with the operation of the temporary storage warehouse and its work;
7) availability of temporary storage, equipped and specially adapted premises intended for the storage of goods, which may cause harm to the other tovaramili require special storage conditions (if the specified stock assumes possession of such goods);
8) presence of checkpoints and appropriate means of monitoring the movement of goods and vehicles across the border territory of skladavremennogo;
9) obespečenietehničeskimi means of customs control of fissile and radioactive materials, need, number and type of which the customs authority shall in consultation with the superior customs authority in compliance with the technical regulations and national standards of the Russian Federation. The type of hardware for provedeniâradiacionnogo monitoring, criteria for decisions about their need and the number determines the Federal Executive authority authorized in the area of customs;
10 availability of x-ray inspection equipment), the need for and the number of which customs body shall establish by agreement with the superior customs authority. Type of x-ray inspection equipment, criteria for decisions on the need for and the number determines the Federal Executive authority authorized in the area of customs;
11) existence of weighing equipment with different borders, enabling weighing goods intended to be placed on the temporary storage warehouse, in particular on pallets, pallets and other devices, usually used for transporting goods that you plan to store in a warehouse of temporary storage;
12) the existence of an automated inventory system that is compatible with the software allowed for use by a customs body;
13) availability of telephone and facsimile communication, Office equipment and duplicating machines;
14) ensuring transferability of the customs authority in the electronic form of the information contained in the accounts of otovarah, located in the temporary storage warehouse and retrieve electronically ottamožennogo body information on the release of goods in temporary storage warehouse;
15) the availability of materials handling equipment (fork-lift trucks, electric forklift trucks and electric cars, motor trucks, cranes, hoists and other material handling equipment);
16) the electronic system properties and inventory (for vremennogohraneniâ, equipped with an automated cell storage system products) sprogrammnymi compatible products used by the Customs authorities and the customs authority control placement and nahoždenietovarov in cells, as well as examinations, measurements, calculations, weighing goods warehouse workers and persons having authority with respect to the goods from the definition of the date and time of such operations;
17) temporary storage warehouse open type must be in sufficient proximity to transportation hubs and transportation routes;
18) temporary storage must be inseparable business perimeter;
19) temporary storage warehouse could not be located on mobile vehicles or mobile transport equipment of all kinds.
5. The Federal Executive authority authorized in the area of customs, may ustanavlivat′dopolnitel′nye and (or) other requirements for equipment, the location of the temporary storage warehouse and adjacent territory to it in case of temporary storage location at the border crossing or at a place close to the State border of the Russian Federation, including the expertise, capacity and equipment crossing, under which temporary warehouse on site hraneniâbudet posted a customs body.
6. By a decision of the customs body arrangement and equipment requirements and location of warehouses closed type specified in paragraphs 6, 11, 15 and 18 of part 4 of this article, proceeding from the specifics of the stored goods may not apply, eslisoblûdaûtsâ criteria established by part 1 of this article.
Article 72. The statement ovklûčenii in the register of the owners of warehouses of temporary storage 1. Statement for inclusion in the register of the owners of warehouses of temporary storage shall contain: 1) appeal the applicant customs authority requesting the inclusion in the register of the owners of warehouses of temporary storage;
2) information on the name, on organizational and pravovojforme, the location of the public accounts of the applicant;
3) information about the type of temporary storage warehouse (temporary storage);
4) information about premises and (or) on open stages in the possession of the applicant and intended for use as temporary storage warehouse, location, development, equipment and Logistics technical equipment;
5) information about the Treaty (treaties) of risk insurance of civil liability of the applicant;
6) information on the granting of security for payment of customs duties and taxes;
7) information about the size of usable space and (or) useful open air area, intended for use as temporary storage warehouse.
2. the application for inclusion in register of owners of warehouses of temporary storage shall be accompanied by documents certifying the claimed information: 1) (utratilsilu, paragraph 1 on the basis of the Federal law of April 20, 2015 N 102-FZ collection zakonodatel′stvaRossijskoj Federation, 2015, N 17, art. 2477) 2) (para. 2 lost effect on the grounds of the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 3) certificate of registration of the applicant to register vnalogovom body;
4) documents confirming the ownership of the premises and (or) open decks for use as temporary storage warehouse;
5) plans and blueprints of facilities and (or) outdoor areas intended for use as temporary storage warehouse;
6) confirm the izbankov of the public in these accounts of the applicant;
7) risk civil liability insurance contract of the applicant;
8) documents confirming the provision of security for payment of customs duties and taxes;
9) calculated on the basis of documentation which established the useful volume of the facilities and (or) open area;
10) permitting documents proving the right of the applicant to hold certain categories of goods, if such documents stipulated by the legislation of the Russian Federation (if the applicant plans to hranenietovarov requiring such permits);
11) other documents submitted by the applicant to confirm the claimed information at its discretion.
3. Together with the documents specified in part 2 of this article, the applicant vpravepredstavit′ the document, confirming registration in the unified State Register of legal entities (part 3 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477). 4. If the applicant alone did not provide a document confirming the entry about him vedinyj the State registry of legal persons, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom
Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 4 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477). Article 73. Opredeleniepoleznogo volume and (or) useful ploŝadisklada temporary storage 1. Useful volume and (or) useful area of the warehouse of temporary storage is the total amount of space and (or) the total area of open fields, which the applicant plans to use to implement the storage of goods under customs control, subject to the requirements of sanitary-epidemiological control, Fire Department and other types of State control (supervision), established by the legislation of the Russian Federation. In volume and (or) useful area of the warehouse of temporary storage, in particular, are not included: 1) space, intended for customs inspection, including using x-ray inspection equipment (other screening equipment), and places suitable for weighing goods;
2) places for storing goods in the cases provided for in article 145 of the customs code of the Customs Union;
3) technological passages (passages) and space (square) occupied by warehousing technology equipment.
2. Usable volume and (or) useful area of the warehouse of temporary storage shall be determined by the applicant alone with the drafting of the relevant settlement documentation provided by the customs authority at the inclusion in the register of the owners of warehouses of temporary storage.
Article 74. Razmerobespečeniâ payment of customs duties, taxes, the size of security for payment of customs duties and taxes when conducting activities as owner of the warehouse of temporary storage may not be less than: 1) 2.5 million advanced rubleji 300 rubles for each complete and incomplete cubic meter of usable space, if the warehouse is used and (or) 1000 rubles for each complete and incomplete square meter of usable area If the warehouse is used for otkrytaâploŝadka storage skladovvremennogo owners of open type;
2) 2.5 million rubles for owners of warehouses of temporary storage.
§ 5. Vladelectamožennogo warehouse Article 75. Vladelectamožennogo warehouse 1. The owner of a customs warehouse may be a Russian legal entity included in the register of the owners of bonded warehouses.
2. in accordance with paragraph 2 of article 233 of the customs code of the Customs Union customs warehouses may be open or closed type. The owner of a customs warehouse shall be entitled to limit the scope of its activities by defining the type of customs warehouse.
3. relations between the owner of a customs warehouse persons placing goods in storage are built on a contractual basis.
The refusal of the owner of the customs warehouse by the conclusion of the contract with its capacity to carry out storage of goods is not allowed, except where the performance of such a contract would go beyond the scope of the activities, limited the owner of a customs warehouse in accordance with paragraph 2 of this article, or if there are reasonable grounds to believe that the Act or omission of the person pomeŝaûŝego the goods for storage, are illegal and subject to criminal or administrative responsibility in the area of customs.
4. the holder of a customs warehouse may not provide preference to one licupered another person in respect of the conclusion of the contract, except for benefits in respect of prices and other terms of the Treaty to certain categories of represented person.
5. The owner of the customs warehouse acts as provided for in article 31 the customs code of the Customs Union.
6. in accordance with subparagraph 2 of article 30 of the customs code of the Customs Union, the owner of a customs warehouse shall be deleted from the register of owners of customs warehouses for non-compliance with the duties assigned in subparagraphs 1-6, 8 and 9 of article 31 the customs code of the Customs Union. Confirmation of non-compliance with these obligations is repeated (two or more) engaging owner of a customs warehouse to administrative liability for administrative offences in the area of customs matters, as provided for in articles 16.13, 16.14, 16.15, parts 2 and 3 of article 16.23 code of the Russian Federation on administrative offences, the period during which a person shall be considered to be subjected to administrative punishment in cases of administrative offences provided for by the articles, provided that the amount imposed administrative penalties on those articles taken together amounted to 250 000000 rubles and more.
Article 76. Usloviâvklûčeniâ legal entity in the register of vladel′cevtamožennyh warehouses 1. The conditions for the inclusion of a legal entity in the register of owners of bonded warehouses established in article 29 the customs code of the Customs Union.
2. in accordance with subparagraph 1 of paragraph 1 of article 29 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of the owners of the Customs skladovâvlâetsâ finding the property, economic management or operative administration, rental of premises and (or) outdoor areas intended for use as a customs warehouse and meeting the requirements set by article 80 of this federal law.
3. in accordance with subparagraph 2 of paragraph 1 of article 29 of the customs code of the Customs Union insurance amount within which the insurer shall reimburse each insured event occurrence harm to persons whose property interests he suffered (in accordance with the Treaty strahovaniâriska its civil liability that may occur as a result of the injury to the goods of other persons in possession of, or breach of other conditions of storage contracts with other persons) is determined by the izrasčeta 3 500 rubles for each complete and incomplete square meter of usable area, if the customs warehouse uses an open playground, or 1 000 rub. for each complete and incomplete cubic meter of usable if the customs warehouse premises is used, but may not be less than 2 million roubles. Requirements established in this part do not apply kvladel′cam customs warehouses closed type, intended for storage of goods, the owner of the warehouse.
4. in accordance with subparagraph 4 of paragraph 1 of article 29 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of the owners of the Customs skladovâvlâetsâ the absence of facts repeated (two or more times) privlečeniâv within one year before the date of application to the customs authority to administrative liability for administrative offences in the area of customs, 1 predusmotrennyečast′û of article 10.5, 16.13, 16.14, 16.15, parts 2 and 3stat′i 16.23 code of the Russian Federation on administrative offences.
5. Additional terms, inclusion of legal entity in the register of owners of bonded warehouses are: 1) the provision of security for payment of customs duties and taxes in accordance with article 79 of this federal law;
2) legal person neâvlâetsâ: a) kazennympredpriâtiem;
b) organizaciejili state unitary enterprise specified in part 1 of article 34 of this federal law;
in) Organization principal (member) which directly or indirectly is the State unitary enterprise or organization referred to in paragraph 1 of article 34 of this federal law.
(Part 5 in red. Federal law dated 2dekabrâ, 2013. (N) 339-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6340) 6. Certificate of inclusion in the register of vladel′cevtamožennyh warehouses should contain: 1) the name of the owner of the customs warehouse, an indication of its organizational-legal form and the location of the taxpayer identification number;
2) type tamožennogosklada;
3) location of premises and (or) open area of a customs warehouse;
4) information about the size of usable space and (or) useful open air area;
5) naimenovanietamožennogo authority issuing the certificate;
6) vydačisvidetel′stva date and number.
Article 77. Ovklûčenii statement to the registry of owners of tamožennyhskladov 1. Statement for inclusion in the register of owners of customs warehouses should include: 1) claimant's appeal to the customs body requesting the inclusion in the register of the owners of bonded warehouses;
2) information on the name, on organizational and pravovojforme, the location of the public accounts of the applicant;
3) information about the type of customs warehouse (closed type dlâsklada also the justification and appropriateness of choosing this type warehouse);
4) information about premises and (or) on open stages in the possession of the applicant and intended for use as a customs warehouse, location, development, equipment and Logistics technical equipment;
5) information on the granting of security for payment of customs duties and taxes;
6) information about the Treaty (treaties) of risk insurance of civil liability of the applicant stipulated by subitem 2 of item 1 of article 29 of the customs code of the Customs Union at the opening of the customs warehouse.
2. the application for inclusion in register of owners of bonded warehouses prilagaûtsâsleduûŝie documents certifying the claimed information: 1) (paragraph 1 repealed pursuant to the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 2) (para. 2 utratilsilu on the basis of the Federal law of April 20, 2015 N 102-FZ collection zakonodatel′stvaRossijskoj Federation, 2015, N 17, art. 2477) 3) certificate of registration of the applicant to register vnalogovom body;
4) documents confirming the ownership of the premises and (or) outdoor seating areas designed for use as a customs warehouse;
5) plans and blueprints of facilities and (or) outdoor areas intended to be used as a bonded warehouse;
6) documents confirming the provision of security for payment of customs duties and taxes;
7) confirm the izbankov of the public accounts in them;
8) calculated on the basis of documentation which established the useful volume of the facilities and (or) living space outdoor;
9) risk civil liability insurance contract of the applicant.
3. Together with the documents specified in part 2 of this article, the applicant vpravepredstavit′ the document, confirming registration in the unified State Register of legal entities (part 3 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477).
4. If the applicant has not submitted the document independently confirming the entry about him vedinyj the State registry of legal persons, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 4 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477). Article 78. Opredeleniepoleznogo volume and usable floor space tamožennogosklada 1. Useful volume and (or) useful area of a customs warehouse are the total amount of space and (or) the total area of open fields, which the applicant plans to ispol′zovat′dlâ the implementation of storage of goods placed under a customs procedure, customs warehouse, taking into account the requirements of sanitary-epidemiological control, Fire Department and other types of State control (supervision), established by the legislation of the Russian Federation. In volume and (or) the usable area of a customs warehouse, in particular, are not included: 1) space, intended for customs inspection, including using x-ray inspection equipment (other screening equipment), and places suitable for weighing goods;
2) technological passages (passages) and space (square) occupied by warehousing technology equipment.
2. Usable volume and (or) living space tamožennogosklada defined by the owner of the customs warehouse themselves with establishing an appropriate settlement documentation provided by the customs authority at the inclusion in the register of the owners of bonded warehouses.
Article 79. Razmerobespečeniâ payment of customs duties, taxes, the size of security for payment of customs duties and taxes with the implementation of the deâtel′nostiv as the owner of a customs warehouse shall not be less than: 1) 2.5 million rubles and an additional 300 rublejza each full and nepolnyjkubičeskij useful volume meter premises, if the customs warehouse premises, used for owners of customs warehouses of open type and (or) 1000 rubles for each complete and nepolnyjkvadratnyj meter of usable area If the customs warehouse uses an open platform;
2) 2.5 million rubles for owners of customs warehouses.
Article 80. Kobustrojstvu, hardware requirements and place raspoloženiâtamožennogo warehouse 1. Premises and (or) outdoor areas intended for use as a customs warehouse shall be furnished and equipped in such a way as to ensure the preservation of goods exclude access by unauthorized persons (persons who are not employees of the warehouse, do not have any authority with respect to goods not belonging to the persons possessing such powers), as well as to ensure the possibility of conducting in respect of those goods for customs control. The location of a customs warehouse shall be determined taking into account the interests of organizations engaged in commercial activity, and other stakeholders.
2. To the arrangement, equipment and location of customs warehouse has the following requirements: 1) premises intended for use as a customs warehouse are placed only in land-based buildings or structures related to real estate (for customs warehouses open type). Customs warehouse may not be placed on mobile vehicles or mobile transport equipment;
2) presence of driveways (depending on the mode of transport);
3) availability of loading-loading area adjacent to the premises of the customs warehouse;
4) the territory of customs warehouse must have fencing, checkpoint (control-propusknyepunkty) and be inseparable on the perimeter;
5) the territory and premises of a customs warehouse shall be marked "bonded warehouse" in Russian and anglijskomâzykah;
6) the territory and premises of a customs warehouse shall not include objects associated with the operation of a customs warehouse and its work;
7) in a customs warehouse shall be provided, equipped and specially adapted premises intended for the storage of goods that require special storage conditions (if in a customs warehouse expected storage of such goods);
8) in a customs warehouse shall be isolated and identified any acceptable to customs warehouse owner way (fencing tape, partitions, technological passages marked with appropriate signs and inscriptions) square: a) for storage prior to exportation from the customs warehouse of goods for which customs warehouse procedure dejstvietamožennoj completed;
b) for products in respect of which a customs declaration is lodged with the declared customs procedure, customs warehouse after completing customs procedures Customs transit;
in) for storage of goods placed under the customs procedure of export under spunktom 2 of article 234 of the customs code of the Customs Union;
9) existence of weighing equipment with different borders, enabling weighing goods, alleged dlârazmeŝeniâ in a customs warehouse, in particular on pallets, pallets and other obyčnoprimenâemyh devices for transportation;
10) the availability of telephone and facsimile communication, reproduction equipment;
11) the existence of an automated inventory system that is compatible with the software allowed for use by a customs body;
12) the electronic system properties and inventory (for customs warehouses, equipped with an automated cell storage system products) that is compatible with the software used by the Customs authorities and the customs authority control: a) placing goods in inahoždenie cells;
b) examinations, measurements, calculations, weighing goods warehouse workers and persons in respect of the goods obladaûŝimipolnomočiâmi, sopredeleniem date and time of such operations;
13) every storage place for the identification of goods stored in a customs warehouse shall be provided with a certificate containing the information: a) on the registracionnomnomere of the goods declaration;
b) about the weight of goods;
in) the date of expiry of the storage of goods in a customs warehouse.
3. change the location and size of these selected 8 of part 2 of the present article space allowed followed by communicating in writing to the customs body within three working days, ipri, provided that the total (total area) premises (outdoor) used to implement the storage of goods placed under the Customs procedurutamožennogo warehouse does not exceed volume (square), which provided security for payment of customs duties and taxes.
§ 6. Duty-free Vladelecmagazina Article 81. Duty-free Vladelecmagazina 1. The owner of the duty-free shop can be a Russian legal entity included in the register of owners of duty-free shops.
2. duty-free store owner acting under article 36 customs code of the Customs Union.
3. In accordance with paragraph 2 of article 35 of the customs code of the Customs Union, the owner of duty-free shop
excluded from the register of owners of shops bespošlinnojtorgovli for non-compliance with the obligations under article 36 of the Customs kodeksaTamožennogo of the Union. Confirmation of non-compliance with these obligations is the attraction of the duty-free shop owner to administrative liability for administrative offences in the area of customs, provided for under paragraph 1 of article 10.5 of the code of the Russian Federation on administrative offences, and (or) repeated (two or more times) privlečenievladel′ca duty-free shop to administrative liability for administrative offences in the area of customs matters, as provided for in articles 16.2, 16.3, 16.14, 16.15, 16.19, parts 2 and 3 of article 16.23 code of the Russian Federation on administrative offences the period during which a person shall be considered to be subjected to administrative punishment in cases on administrative offences, prescribed by the articles, provided that the amount imposed administrative penalties on those articles is, including aggregate, 000000 250 rubles and more.
Article 82. Usloviâvklûčeniâ legal entity in the register of vladel′cevmagazinov duty-free trade 1. The conditions for the inclusion of a legal entity in the register of owners of shops bespošlinnojtorgovli established by article 34 the customs code of the Customs Union.
2. in accordance with subparagraph 1 of article 34 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of the owners of the stores of duty-free trade is finding the property, economic management or operative administration, rental of premises, suitable for use as a duty-free shop and otvečaûŝihtrebovaniâm stipulated in article 84 of the present Federal law.
3. in accordance with subparagraph 4 of article 34 of the customs code of the Customs Union condition for the inclusion of a legal entity in the register of owners of duty-free shops is the lack of facts repeated (two or more times) privlečeniâv within one year before the date of application to the customs authority to administrative responsibility for offences in the area of customs matters, as provided for in articles 16.2, 16.13, 16.14, 16.19, part 3 of article 16.23 code of the Russian Federation on administrative offences.
4. Additional terms, inclusion of legal entity in the register of the owners of the duty-free shops are: 1) the provision of security for payment of customs duties and taxes of at least $ 2.5 million rubles;
2) legal person neâvlâetsâ: a) kazennympredpriâtiem;
b) organizaciejili state unitary enterprise specified in part 1 of article 34 of this federal law;
in) Organization principal (member) which directly or indirectly is the State unitary enterprise or organization referred to in paragraph 1 of article 34 of this federal law.
(Part 4 in red. Federal law dated 2dekabrâ, 2013. (N) 339-FZ-collection of laws of the Russian Federation, 2013, no. 49, St. 6340) 5. To enable a legal entity in the register of owners of duty-free shops duty free shop must be agreed upon in accordance with the legislation of the Russian Federation on the State border of the Russian Federation.
6. Certificate of inclusion in the register of owners of duty-free shops should contain: 1) the name of the owner of the duty-free shop, an indication of its organizational-legal form and the location of the taxpayer identification number;
2) location Trade Hall of duty-free shop;
3) nahoždeniâsklada duty-free shop;
4) information about ploŝadisklada duty-free shop;
5) naimenovanietamožennogo authority issuing the certificate;
6) vydačisvidetel′stva date and number.
Article 83. Ovklûčenii statement to the registry of trade magazinovbespošlinnoj owners 1. Statement for inclusion in the register of owners of duty-free shops should include: 1) appeal the applicant customs authority requesting the inclusion in the register of owners of duty-free shops;
2) information on the name, the organizational-legal form, location of open bank accounts of the applicant;
3) information about premises located in vladeniizaâvitelâ and dlâispol′zovaniâ as a duty-free shop, their location, development, equipment and Logistics technical equipment;
4) information security payment of customs duties and taxes;
5) information on the registration documents for the ilirazrešitel′nyh retail trade;
6) information on the harmonization of the duty-free shop opening in accordance with the procedure for establishing the regime at checkpoints.
2. the application for inclusion in register of owners of tax-free shops shall be accompanied by documents certifying the claimed information: 1) (paragraph 1 repealed pursuant to the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 2) (para. 2 utratilsilu on the basis of the Federal law of April 20, 2015 N 102-FZ collection zakonodatel′stvaRossijskoj Federation, 2015, N 17, art. 2477) 3) certificate of registration of the applicant to register vnalogovom body;
4) documents confirming the claimant's ownership of the premises intended for use as a duty-free shop;
5) plans and drawings of the premises intended for use as a duty-free shop;
6) documents confirming the provision of security for payment of customs duties and taxes;
7) izbankov confirmation of the public in these accounts of the applicant;
8) registration or licensing documents for retail trade.
3. Together with the documents specified in part 2 of this article, the applicant vpravepredstavit′ document confirming the entry about him in the uniform State reestrûridičeskih persons (part 3 introduced the Federal law of April 20, 2015 N 102-FZ collection zakonodatel′stvaRossijskoj Federation, 2015, N 17, art. 2477). 4. If the applicant cannot introduced document podtverždaûŝijfakt, entry in the unified State Register of legal entities, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 4 introduced the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation , 2015, N 17, art. 2477). Article 84. Kobustrojstvu, hardware requirements and duty-free raspoloženiâmagazina 1. Magazinabespošlinnoj trade premises may consist of salesrooms, warehouses podsobnyhpomeŝenij. These premises should be equipped in such a way as to ensure the sale of the goods exclusively in the trading halls of the duty-free shop, sohrannost′tovarov and the possibility of conducting customs control against them.
2. Auxiliary rooms and storerooms bespošlinnojtorgovli store should be rehabilitated and equipped in such a way as to eliminate access to these premises goods by unauthorized persons (persons who are not employees of duty-free shop, do not have any authority with respect to goods not belonging to the persons having authority), as well as provide the ability to overlay on the specified premises of customs identification means.
3. To the arrangement, equipment and mesturaspoloženiâ duty-free shop has the following requirements: 1) the territory of duty-free shop should not include objects that are not related to its functioning and its work;
2) warehouse duty-free shop may be the only room. Use as a warehouse of duty-free shop open areas is not allowed. In stock store bespošlinnojtorgovli cannot be corridors for passage of persons, Tambours, lobbies, administrative-household and technical facilities and storage space for packing and strapping material, technological equipment, inventory, packaging, cleaning machines, packaging waste. The stock of duty-free shop should be weighing equipment srazličnymi outside weighing enabling weighing goods intended for sale in the duty-free shop;
3) duty-free shop premises shall be so arranged as to exclude any possibility of receipt or seizure of goods beyond the customs control;
4) duty free shop sales floors torgovlidolžny be so arranged as to prevent the abandonment of goods purchased in a duty-free shop, in the customs territory of the Customs Union, uncounted by individuals remaining in the territory;
5) trading halls duty-free shops should be located outside the space defined for customs control of the goods exported by physical persons, these persons when travelling through Customs Union;
6) trading halls duty-free shops, shall be so arranged as to prevent access to these halls of individuals entering the customs territory of the Customs Union;
7) warehouse duty-free shop outside možetraspolagat′sâ movement of goods through the Customs Union, but granicuTamožennogo in the region deâtel′nostitamožennogo body that operates duty-free shop.
4. Use the salesrooms, outbuildings and a warehouse of duty-free shop for storage and sale of goods not declared to the customs duty-free trade is not allowed.
5. The requirements established by this article shall not apply to duty-free shops, indicated in part 1 of article 294 of this federal law.
Chapter 6. Upolnomočennyjèkonomičeskij operator Article 85. Authorised economic operator in accordance with article 38 of the customs code of the Customs Union authorised economic operator may be a legal person registered in accordance with the legislation of the Russian Federation exercising vvoztovarov in the Russian Federation and the export of goods from the Russian Federation, included in the register of authorized economic operators (harm federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). Article 86. Special′nyeuproŝeniâ provided by the authorized economic operator 1. In accordance with paragraph 1 of article 41 Tamožennogokodeksa Customs Union authorized economic operator may be granted the following special simplification: 1) the temporary storage of goods indoors, outdoors and other territories of the authorized economic operator without including it in the register of the owners of warehouses of temporary storage;
2) release of goods prior to submission of the customs declaration in accordance with article 197 of the customs code of the Customs Union;
3) Customs operations connected with release of goods that are intended for laying in premises, in open ploŝadkahi other territories authorized economic operator, including the completion of Customs Customs transit procedure in respect of goods, the following in the address of the authorised economic operator when entering to the Russian Federation, in accordance with part 3 of article 87 of this federal law;
4) other special simplifications provided for under customs legislation of the Customs Union (in red. Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 2. The Government of the Russian Federation in accordance with the customs legislation of the Customs Union shall be free to determine the list of goods in respect of which may not apply special simplifications provided by authorised economic operator.
3. When applying special simplifications provided by authorised economic operator not subject to the limitations of the mestdeklarirovaniâ of certain goods, established in accordance with part 2 of article 205 of this federal law.
4. As a particular customs transit of foreign goods from a customs body at the place of arrival to an inland Customs Office, in accordance with the fourth subparagraph of paragraph 3 of article 215 of the customs code of the Customs Union is to deliver goods to the address of an authorized economic operator, on the open areas and territories authorized economic operator having the status of a customs control zone and nahodâŝiesâv area of the customs body of destination , bezdostavleniâ the goods in place of the Customs organanaznačeniâ.
Limits specified customs control zone shall be determined in the agreement, predusmotrennomčast′û 8 of this article, and should have special designations. Authorized economic operator provides a permissive access to the customs control zone.
5. the peculiarities of the completion of Customs Customs transit procedure in the case provided for in part 4 of this article in respect of foreign goods following the address of the authorised economic operator, release of goods prior to submission of the customs declaration or prior customs declaration of goods established by article 87 of this federal law (as amended by the Federal law of May 5, 2014 N 115-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19 , art. 2320). 6. (Part 6 lost effect on the grounds of Federal′nogozakona May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320) 7. In accordance with paragraph 2 of article 41 of the Customs Union Tamožennogokodeksa special simplification provided for in čast′û1 of this article shall apply only in cases where an authorised economic operator shall be entitled to act as declarant by the goods in respect of which assumes that such special simplifications, including proizvodstvetamožennogo Declaration of goods customs representative, acting on behalf of and on the instructions of the authorised economic operator.
8. in accordance with paragraph 4 of article 94 Tamožennogokodeksa Customs Union Customs authorities involved in customs operations, interact with the authorized economic operator, in applying special simplifications. Order of the specified interaction, including the rules of the exchange of information between the upolnomočennymèkonomičeskim operator and customs authorities, composition and data formats, procedures for the transfer of Customs seals taken by the authorized economic operator in accordance with article 87 of this federal law, shall be established in the agreement to be concluded between the respective customs body and an authorized economic operator when deciding on the attribution of the latest status of authorized economic operator. The typical form of this Agreement shall be determined by the Federal Executive authority authorized in the area of customs, in coordination with the federal body of executive power executing the functions of State policy and normative legal regulation in the sphere of foreign economic activity. In accordance with paragraph 4 of article 244, paragraph 4 of article 257 ipunktom 4 of article 269 of the customs code of the Customs Union, the agreement can be used as an instrument providing for the conditions of use of the authorised economic operator of customs procedures in the customs territory of processing, processing outside the customs territory and pererabotkidlâ domestic consumption. In the event of the expiry of the application of the relevant customs procedure of processing of customs body concludes with an authorized economic operator the new agreement. Use this agreement as a document stipulating the conditions for the application of the relevant customs procedure of processing does not exempt the authorised economic operator from compliance with other obligations related to the use and processing customs procedure zaveršeniemsootvetstvuûŝej.
9. in accordance with subparagraph 6 of paragraph 1 of article 6, paragraphs 1 and 2 of article 94, paragraph 2, subparagraph 4 of article 128 of the customs code of the Customs Union, with a view to expediting customs when importing goods to the Russian Federation in case of use of the authorised economic operator a preliminary customs declaration of goods, the Customs authorities may until the arrival of the goods on the territory of the Russianfederation, notify the authorised economic operator of conduct customs clearance of such goods except when such prior notification would impede a customs control or reduce egoèffektivnosti.
In this case, customs clearance can be carried out by the Customs authorities without prior notification of the authorized economic operator (as restated by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320).
10. the Government of the Russian Federation shall have the right to determine the order in which notice of the authorized economic operator of conduct proverkitovarov exported from the Russian Federation, before loading it into the TransportMeans for exportation of goods from the Russian Federation.
11. If, in accordance with the risk management system, a customs body shall decide on the implementation of customs control in respect of goods declared in tamožennojdeklaracii filed by the authorized economic operator or the Customs Representative on his behalf, such customs control shall be carried out in premises in open areas and authorized economic operator inyhterritoriâh, where such goods are, as a matter of priority.
12. Special simplification referred to in part 1 of this article, are not available in the following cases:
1) if upolnomočennymèkonomičeskim operator carried out import into the Russian Federation goods, sender or seller which is a legal entity, registered in the territory, which is approved by the Federal Executive Body authorized in finance, a list of States and territories providing preferential tax treatment and (or) assessment of non-disclosure and reporting financial operations (hereinafter referred to as the offshore zone);
2) if payment of the goods imported by authorized economic operator in the Russian Federation, is carried out by means of financial transactions through offshore zone.
(Part 12 of the Federal law was introduced from 28, iûnâ2013. N 134-FZ-collection of laws of the Russian Federation, 2013, N 26, art. 3207) 13. Release of goods, the declarant which is an authorized economic operator, must be completed on the day of registration of a goods declaration if the goods declaration is registered not less than four hours before the time of the customs authority, or, if the goods declaration has been registered for less than four hours before the time of the customs authority, not later than four časovposle the beginning of work of the customs body (Part 13 introduced by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). Article 87. Osobennostizaveršeniâ customs procedure tamožennogotranzita against foreign goods following the address of the authorised economic operator, vypuskatovarov before filing a customs declaration or sprimeneniem prior customs declaration of goods (name of harm. Federal law dated 5 maâ2014 N 115-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19, art. 2320) 1. For Customs transit on the territory of zaveršeniâprocedury authorised economic operator not later than three hours after the arrival of the vehicle in the location of the authorised economic operator and, in case of arrival outside normal working hours of customs authority no later than three hours after the start of ètogotamožennogo body is in the form of electronic documents to the customs body of destination documents referred to in paragraph 1 of article 197 of the customs code of the Customs Union required for release of goods prior to the submission of a customs declaration or a declaration of goods or adjustment of the goods declaration when applying the preliminary customs declaration of goods in accordance with article 193 of the customs code of the Customs Union with the documents (in red. Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 2. If within the period stipulated in the agreement between the customs authority and the authorised economic operator, which may not exceed five hours from the receipt of the documents and information from the authorized èkonomičeskogooperatora in accordance with paragraph 1 of this article, the customs body of destination was not notified about the prohibition of withdrawal of sredstvidentifikacii in conjunction with namereniemosuŝestvit′ verification of goods, customs inspection of the vehicle and (or) ensure security of identification means , the permission of a customs body on snâtiesredstv identification is deemed to have been received and after arrival of the goods at the place of delivery the authorized economic operator takes the goods from the carrier and has the right to withdraw funds identify and unload the goods. The fact that the goods authorized economic operator from the carrier confirmed by affixing appropriate marks in transportation and/or shipping documents. After affixing these marks authorized economic operator shall send the Customs Authority signed by the enhanced qualified electronic podpis′ûuvedomlenie the date and time of acceptance of the goods by the carrier. Transfer of the carrier of the goods under customs control, the authorized economic operator in the manner prescribed by this part, shall be carried out without obtaining the permission of a customs body of destination. Since the adoption of the goods from the carrier specified in the notification to the Customs authorities, the goods are considered to be issued by the Customs authorities. From this point forward authorized economic operator an obligation to uplatetamožennyh duties and taxes provided for under paragraph 2 of article 197Tamožennogo of the code of the Customs Union (in red. Federal law dated March 12, 2014 N 33-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 11, art. 1098; Federal law dated N115 till May 5, 2014-FZ-collection of laws of the Russian Federation, 2014, N 19, art.
2320). 3. In case when applying predvaritel′nogotamožennogo declaring at the time of arrival of the vehicle in the location of the authorised economic operator is not listed in customs declaration missing information and (or) not paid in respect of goods, customs duties, taxes or customs authority within the period specified in part 2 of this article sent to the authorized economic operator electronic notification of absence submitted in accordance spunktom 1 article 197 of the customs code of the Customs Union documents information required for release of goods After the withdrawal of identification and discharge of such goods, they acquire the status of goods in temporary storage, and stored in the customs control zone established in premises in open areas or other territories authorized èkonomičeskogooperatora, without placing the goods in temporary storage or in a customs control zone before the execution of the upolnomočennymèkonomičeskim operator specified conditions of release of goods.
4. If, within the period specified in part 2 of this article, the Customs Authority said upolnomočennomuèkonomičeskomu operator of the intention to verify the goods (uncounted rummage), customs inspection of the vehicle and (or) ensure security of identification means, such actions must be carried out by a customs body immediately as a matter of priority. To osuŝestvleniâtamožennym body the means of identification can be removed and goods unloaded from vehicles only with permission of a customs body. Customs inspection and customs clearance can be carried out in the customs control zone established in premises in open areas or other territories authorized economic operator, bezpomeŝeniâ of goods and means of transport to the warehouse of temporary storage, or in a customs control zone.
5. after confirmation of the authorized economic operator taking goods from the carrier by affixing the relevant transport stamp and (or) the shipping documents, the carrier shall be obliged to immediately arrive at a customs body of destination to complete customs Customs transit procedure by submitting these documents with marks of the authorized economic operator, as well as the transit declaration and other available documents. Tamožennaâprocedura Customs transit is completed in accordance with paragraphs 4 and 5 of article 225 of the customs code of the Customs Union and article 237 of this federal law.
Article 88. Usloviâpolučeniâ legal person status of authorized economic operator 1. Conditions of attribution of legal person status of authorized economic operator established in article 39 customs code of the Customs Union.
2. in accordance with subparagraph 5 of article 39 of the customs code of the Customs Union condition for assigning the status of authorised economic operator is the lack of facts repeated (two or more) engaging person within one year preceding the date of application to the customs authority to administrative liability for administrative offences in the area of customs matters, as provided for in articles 16.1, 16.2, 16.3, 10.4, 10.5, 16.15, 16.17, 16.20 16.22 and code of the Russian Federation of administrativnyhpravonarušeniâh provided, that the amount imposed administrative penalties on those articles taken together amounted to 000000 500 rubles and more.
3. in accordance with subparagraph 6 of article 39 of the customs code of the Customs soûzauslovie of the availability of goods accounting system, which allows to compare the information provided by the Customs authorities when carrying out customs operations, with information about the conduct of business transactions, shall be deemed to be satisfied if the applicant complies with the following requirements: 1) maintains accounting and tax accounting and accounting for customs purposes in accordance with article 96 of this federal law;
2) shall give customs authorities access to their competence to databases and data banks of customs operations of automated information systems of the applicant with regard to the requirements of the legislation of the Russian Federation on the protection of the information;
3) applied them to accounting system of logistics operations related to the transportation and storage of goods, provides
the separation of such operations with inostrannymitovarami and goods of the Customs Union;
4) uses an automated information system, contains measures for the protection of information to ensure the prevention of unauthorized access to information, the possibility of immediate data recovery, modified or destroyed as a result of unauthorized access and constant monitoring of the level of information protection;
5) legal person neâvlâetsâ: a) kazennympredpriâtiem;
b) organizaciejili state unitary enterprise specified in part 1 of article 34 of this federal law;
in) Organization principal (member) which directly or indirectly is the State unitary enterprise or organization referred to in paragraph 1 of article 34 of this federal law.
(Para. 5 of the Act of December 2, 2013 vvedenFederal′nym (N) 339-FZ-Sobraniezakonodatel′stva Russian Federation, 2013, N 49, St. 6340) 4. In accordance with paragraph 7 of article 39 of the customs code of the Customs Union additional terms and attribution of legal person status of authorized economic operator are: 1) neprimenenieuproŝennoj taxation system;
2) implementation of trade activity for at least one year before the date of application to the customs authority;
3) no criminal record for offences in the sphere of economic activities at the head of a legal person, its employees whose duties include the Organization of customs operations and (or) their Commission as well as the Manager and employees committing customs operations, the Customs Representative, who will apply special simplification on behalf and on behalf of a legal entity in case of assigning the status of authorized economic operator;
4) finding the property, economic management or operative administration, rental of premises, outdoor areas and other areas meant for temporary storage of authorized economic operator of foreign goods and meet the requirements laid down in article 89 of this federal law,-in case of use of the authorised economic operatoromtamožennoj temporary storage operations in accordance with paragraph 1 of part 1 of article 86 of the present Federal law.
Article 89. Kobustrojstvu requirements and equipment of premises, outdoor areas and other territories of the authorized economic operator 1. Authorized economic operator may implement temporary storage of goods indoors, outdoors and other territories of the authorised economic operator.
2. The premises of the authorised economic operator open areas have the status of customs control zone.
Limits specified customs control zones shall be determined by a customs body and an authorized economic operator in the agreement provided by paragraph 8 of article 86 of the present Federal law idolžny have special designations. Export of goods under customs control, beyond the specified zone are carried out with the permission of a customs body.
3. premises, open areas and territories, designed for temporary storage of authorized economic operator of foreign goods should be rehabilitated and equipped in such a way as to ensure the safety of the goods, prevent unauthorized access by outsiders (non-employees of the authorized economic operator), as well as to ensure the possibility of conducting in respect of those goods for customs control.
4. storage of goods under podtamožennym control and other goods in storage, in the same room subject to segregation, which are lûbympriemlemym for the authorized economic operator way to visually distinguish the goods under customs control from other goods (fencing tape, partitions, technological passages marked with appropriate signs and inscriptions).
5. storage of bulk, bulk goods, under tamožennymkontrolem, in conjunction with goods of the same kind and quality at store.
6. Requirements for arrangement and equipment of premises, open areas and authorized economic operator inyhterritorij, osuŝestvlâûŝegodeâtel′nost′ for the production of goods by the Customs authorities are not installed (in the redaction of Federal′nogozakona May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). Article 90. The statement ovklûčenii in the register of authorized economic operators 1. For inclusion in the register of authorized economic operators legal authorized person applies to the customs authority a statement in writing, containing the following information: 1) claimant's appeal to the customs body requesting the inclusion in the register of authorized economic operators;
2) information on the name, on organizational and pravovojforme, the location of the applicant's bank accounts, as well as a list and location of its separate structural divisions, čerezkotorye the applicant intends to carry out its activities as an authorized èkonomičeskogooperatora, on the day of submission of the application;
3) (paragraph 3 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320) 4) information about the applicant to register nalogovomorgane as a taxpayer and the taxpayer's identification number;
5) information oprimenenii of the special tax regime;
6) (para. 6 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320) 7) sferehozâjstvennoj information of the applicant;
8) (para. 8 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320) 9) information orukovoditele the complainant, Chief Accountant, describing the order of execution of duties in case of temporary absence of the officials (as amended by the Federal zakonaot May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320);
10) information about the overall strength and strength of each structural unit;
11) information concerning employees whose duties include organizaciâtamožennyh operations and (or) their implementation, with an assessment of their knowledge and skills in the use of information technology in the Commission of customs operations, as well as general commercial transactions and operations of accounting and tax accounting;
12) for information on measures for the protection of information contained in an automated information system of the applicant;
13) (para. 13 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320) 14) information about the customs authority (Customs), in the area of which the applicant intends to carry out activities as a upolnomočennogoèkonomičeskogo operator with ukazaniemnaimenovanij customs posts and customs, which are subject to these customs posts (as restated by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320);
15) (para. 15 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19, art. 2320) 16) (para. 16 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320) 17) information about the previously used zaâvitelemspecial′nyh and other simplified customs clearance procedures, as well as specific simplifications used and (or) applied in accordance with this federal law;
18) (para. 18 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320) 19) information about nomenclature and goods in respect of which the applicant plans to use special simplification;
20) zaprašivaemyespecial′nye simplification;
21) information on customs procedures, podkotorye the applicant intends to place goods;
22) information about premises and (or) on open stages in the possession of the applicant, where the temporary storage of goods will be delivered by the claimant and (or) be conducted by customs of goods (about their location, arrangement, including the availability of driveways, fences, checkpoints) if special simplification involves temporary storage of goods indoors, outdoors and other territories of the authorised economic operator;
23) okommerčeskih information or other documents which may be presented by the applicant to the customs body for vypuskatovarov (in order to identify the goods and verify the proper calculation of the amounts of customs duties and taxes payable on issuance of commodities, or security for payment of customs opredeleniârazmera
duties, taxes) if the claimant seeks the establishment of an ad hoc simplification, which release (conditional release) foreign goods may be carried out before podačitamožennoj Declaration;
24) information about the Customs Representative, which will apply special simplification on behalf and on behalf of a legal entity in case of assigning the legal entity status of authorized economic operator, its managers and employees engaged in customs operations;
25) obobespečenii payment of customs duties and taxes, provided in accordance with subparagraph 1 of article 39Tamožennogo of the code of the Customs Union (in the case of the provision of security for payment of customs duties and taxes at the same time with the application for inclusion in register of authorized economic operators), or information about the obâzatel′stvepredostavit′ specified after the prior decision on compliance with the other conditions for the inclusion of a legal entity in the register of authorized economic operators within the established part of 1 article 91 of this federal law terms (as amended by the Federal law of 5 maâ2014 N 115-FZ collection the legislation of the Russian Federation, 2014, N 19, art. 2320);
26) acceptance or otherwise of the applicant's official publication of information about assigning him statusaupolnomočennogo the economic operator referred to in paragraph 4 of article 95 of this federal law;
27) information on persons authorized to represent the applicant in the application.
2. Specified in part 1 of this article shall be submitted to the svedeniâmogut application videotdel′nyh an application for inclusion in register of authorized economic operators.
3. An application for inclusion in register of authorized economic operators shall be accompanied by documents certifying the claimed information: 1) (paragraph 1 repealed pursuant to the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 2) (para. 2 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320) 3) certificate of registration of the applicant to register vnalogovom body;
4) documents confirming the provision of security for payment of customs duties and taxes in the amount established by the customs code of the Customs Union, or an obligation to provide the specified provision after taking prior compliance with the other conditions enable SolutionsAbout legal entity in the register of authorized economic operators within the established part of 1 article 91 of this federal law deadlines (as restated by federal law May 5, 2014 N 115-FZ-Sobraniezakonodatel′stva Russian Federation, 2014 N 19, art. 2320);
5) confirm the izbankov of the public in these accounts of the applicant;
6) a copy of the auditor's conclusion about the veracity of the applicant's financial statements for the year prior to the submission of the application, signed by Director and Chief Accountant and certified with seal (if any), if the applicant is subject to obligatory audit in accordance with the legislation of the Russian Federation or the audit was conducted on the initiative of the applicant (in red. Federal zakonaot April 6, 2015 N 82-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2022);
7) (para. 7 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320) 8) if the Commissioner èkonomičeskogooperatora provides temporary storage of goods indoors, outdoors and other territories:) (Podpunkt"a" lost effect on the grounds of the Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation , 2014, N 19, art. 2320) b) lease (sublease) premises, registered in the established order;
in the) lease (sublease) land on which the destination is located, registered in the established order;
g) plan (drawing) of a warehouse with an indication of the planned location of the goods under podtamožennym control;
d) plan (drawing) open area with an indication of the size and location of the site on the production site;
9) (para. 9 utratilsilu on the basis of the Federal law of May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320) 4. Applicant vpravepriložit′ the statement for inclusion in the register of authorized economic operators, any other documents including: 1) a document confirming the applicant's entry into the unified State registry of legal persons;
2) conclusions of independent experts, which, according to the applicant, can be used when considering the inclusion of it in the register of authorized economic operators.
(Item 4 in red. Federal law dated April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) 4-1. If the applicant alone did not provide a document confirming the entry about him vedinyj the State registry of legal persons, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 4-1 introduced by the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477). 5. Submission of documents provided by paragraph 3 of this article, and vozvrattamožennym body of the originals after the consideration of such documents are carried out in the manner provided by paragraph 4 of article 54 of the present Federal law (as amended. Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 6. Documents certifying granting of customs body of security for payment of customs duties, taxes, may be represented by the applicant after obtaining from the customs authority notification of confirmation of compliance with the other conditions for the inclusion of a legal entity in the reestrupolnomočennyh economic operators not later than 60 calendar days from the date of the preliminary decision of the customs body on compliance with certain conditions (in red. Federal law may 5, 2014. N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 7. In the case statement for inclusion in the register of authorized economic operators do not contain information provided by paragraph 1nastoâŝej article, or together with the specified statement not present documents confirming the information referred to in that statement, according to the list predusmotrennomučast′û 3 of this article, the customs body shall notify the applicant no later than within five working days from the date of receipt of such declaration.
8. the customs authority shall deny the application for inclusion in register of authorized economic operators in case of zaâvitelemtamožennomu body of missing information and (or) within 30 calendar days from the date of receipt of the notification tamožennogoorgana in accordance with part 7 of this article (in red. Federal′nogozakona from May 5, 2014 N 115-FZ collection zakonodatel′stvaRossijskoj Federation, 2014, N 19, art.
2320). 9. In the absence of grounds for refusal statement of inclusion in the register of authorized economic operators, provided by paragraph 8 of this article, the customs body shall notify the applicant of the application dateprinâtiâ.
Article 91. Rassmotreniezaâvleniâ on the inclusion in the register of authorized economic operators 1. Upolnomočennyjtamožennyj body considers the statement for inclusion in the register of authorized economic operators and decide whether or not to include a legal entity in the register in time, neprevyšaûŝij 100 calendar days from the date of its adoption. In case the applicant together with the specified statement was submitted to the obligation to provide security for payment of customs duties and taxes in accordance with paragraph 4 of part 3 of article 90nastoâŝego of the Federal Act, subject to the other terms and conditions of the attribution of the legal entity the authorized economic operator statusaupolnomočennogo, a customs body shall notify the applicant on the acceptance of the interim decision on the observance of such conditions within the specified period. Zaâvitel′v for 60 calendar days from the date of the specified notification is authorized to a customs body documents certifying granting of security for payment of customs duties and taxes. In this case, the Commissioner of the customs body shall decide on the inclusion of a legal entity in the reestrupolnomočennyh economic operators not later than 10 calendar days after the submission by the applicant authorized customs body documents certifying provision of appropriate security for payment of customs duties, taxes (in red. Federal law dated 5, maâ2014. N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320).
2. After receipt of the application for inclusion in register of authorized economic operatorovupolnomočennyj customs authority undertakes on-site customs inspection in regard to zaâvitelâv pursuant to subparagraph 3 of paragraph 4 of article Tamožennogokodeksa 132 of the Customs Union. If the applicant indicates, čtoâvlâetsâ person osuŝestvlâûŝimdeâtel′nost′ for the production of goods, this information is also checked by authorized Customs authorities in the course of on-site inspections (in red. Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 3. If a legal person actually nenahoditsâ at the location specified in the statement for inclusion in the register of authorized economic operators, as well as if the audit documents and information submitted or customs inspection facilities and (or) territories, a customs body determines that one or more of the conditions prisvoeniâûridičeskomu person status of authorized economic operator nesoblûdeny, but this can be remedied by the applicant customs authority before making a decision on refusal to include in the register of authorized economic operatorovuvedomlâet of the applicant on the facts.
The claimant within 30 days from the date of receipt of such notification may confirm the customs authority to execute the relevant conditions.
4. the Period specified in subsection 1 of this article, the period of examination of the application shall be suspended: 1) for the period from the date of receipt of the notification by the applicant customs authority before the date of confirmation by the applicant meet the requirements of and (or) the conditions laid down by the customs body, or the specified in part 3 of this article;
2) for the period from dnâvručeniâ verifiable person requirement to submit documents and information during the on-site customs inspection prior to the date of receipt of such documents and svedenijna under articles 98, 132 and 134 of the customs code of the Customs Union;
3) for the period from the day the applicant notification of a preliminary determination of compliance with the other conditions for attribution of legal person status upolnomočennogoèkonomičeskogo operator until the day of presentation of the authorized customs body documents certifying provision of security for payment of customs duties, taxes, or until 60 calendar days from the day the applicant notification of a preliminary determination of compliance with the other conditions for the inclusion of a legal entity in the register of authorized economic operators.
(Part 4 in red. Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art.
2320) 5. A customs body examining the statement for inclusion in the register of upolnomočennyhèkonomičeskih operators, have the right to request a third party, as well as the public authorities have documents confirming the information provided by the applicant. These persons are obliged within 10 days from the date of receipt of the request to submit the requested documents and information.
6. In the case of confirmation of compliance with the conditions of attribution of legal person statusaupolnomočennogo economic operator within the term of consideration of an application for inclusion in register of authorized economic operators, the Customs Office (s), in the area of which the applicant intends to carry out activities as an authorized economic operator, and the applicant shall agree upon the mode of interaction of customs bodies involved in customs operations, with upolnomočennymèkonomičeskim operator in applying special simplifications as well as rules for the exchange of information between the authorized economic operator and customs authorities, through the signing of the agreement under paragraph 8 of article 86 of the present Federal law.
7. decision on the introduction of a legal entity in the register of authorized economic operators shall be formalized by the issuance of the certificate provided for in article 92 of this federal law, Manager or other authorized representative of the legal person against a signature or otherwise confirming the fact and date of receipt, no later than 14 working days from the date of adoption of this decision.
8. the Customs organprinimaet the decision on refusal to include in the register of authorized economic operators only if an applicant the terms misappropriation legal person status of authorized economic operator under article 39 of the customs code of the Customs Union and article 88 of this federal law. The decision on refusal to include in the register of authorized economic operators shall be reported to the Manager or other authorized representative of the legal person against a signature or otherwise confirming the fact and datuego getting pozdnee14 not working days from the date of adoption of this decision.
9. For its consideration of the application for inclusion in register of authorized economic operators and the inclusion in the register is free of charge.
Article 92. Svidetel′stvoo inclusion in the register of authorized economic operators 1. Certificate of inclusion in the register of authorized economic operators contains: 1) the name, an indication of the legal form and the location of the authorised economic operator and its separate structural divisions;
2) isposobe size information security for payment of customs duties and taxes;
3) special simplifications provided by authorised economic operator;
4) places of customs operations with the use of special simplifications;
5) Customs authorities, which can be custom operations with commodities with special simplifications.
2. Certificate of inclusion in the register of authorized economic operators shall take effect on the expiration of 10 days from the date of issue and term of validity is not limited.
Article 93. Izmeneniâsvedenij referred to in the statement concerning the inclusion of vreestr authorized economic operators 1. About changing the information indicated in the statement ovklûčenii in the register of authorized economic operators, either in the annexed documents, a legal person, is included in the register of authorized economic operators (his successor in case of reorganization of a legal entity), the Commissioner must report to the customs authority in writing within five working days from the date of occurrence of the relevant event or from the date on which the person became aware of their occurrence.
2. the customs authority within five working days, checks that the specified information again the terms of the attribution of economic operator statusaupolnomočennogo legal person and, if the information changes, to be directed by vsvidetel′stve, is considering issuing a new certificate in accordance with the procedure laid down in article 91 of this federal law.
2-1. If the applicant together with the statement of the ovnesenii changes in the register of authorized economic operators are not present documents confirming the alleged information, either in the submissions differ information customs authority within the period specified in part 2 of this article shall make a decision on refusal of entry of changes in the register of authorized economic operators. A decision of the customs body on changes in the register of authorized economic operators or refuse to amend the register shall be made in writing and shall be reported to the Manager or other authorized representative of the legal person against a signature or otherwise confirming the fact and date of receipt, no later than 14 business days from the date of the adoption of takogorešeniâ (part 2-1 introduced by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 3. The submitted documents shall be attached to the package of documents submitted by a legal person, with the inclusion in the register of authorized economic operators.
Article 94. suspension and revocation of the certificate of incorporation of authorized economic operators vreestr iisklûčenie from the registry authorized economic operators 1. Customs authorities monitor compliance with the authorised economic operator uslovijprisvoeniâ such status to carry out activities as an authorized economic operator.
2. the Ombudsman is empowered to conduct customs shall reexamine the compliance with the terms of the attribution of the status of authorized economic operator in the following cases: 1) significant changes in the customs legislation of the Customs Union and (or) the legislation of the Russian Customs Federaciio, as confirmed by the relevant decision of the Federal Executive authority authorized in the area of customs;
2) based on the results of detection of application forms for customs control data that indicate the authorized economic operator vozmožnomnesoblûdenii one or more conditions of the authorized economic operator status.
3. If a certificate of inclusion in the register of authorized economic operators vydanoûridičeskomu person who created less than three years before the date of submission of the application for inclusion in register of authorized economic operators,
authorised customs body shall verify compliance with the terms of the attribution of the status of authorized economic operator before the expiry of the first year from the date of issue of the certificate.
4. the certificate of inclusion in reestrupolnomočennyh economic operators may byt′priostanovleno authorized Customs authority: 1) in the cases provided for in clauses 1 and 2časti 1 of article 56 of this federal law;
2) in the case of non-compliance with the authorised economic operator one or neskol′kihuslovij assign this status;
3) in the case of a failure of reporting on forms, in the manner and terms established in accordance with article 96 of this federal law;
4) in the case of administrative offence proceedings in the area of customs matters specified in articles 16.1, 16.2, 16.3, 10.4, 10.5, 16.15, 16.17, 16.20 16.22, or code of the Russian Federation on administrative offences;
5) in the case of excitation in relation of Manager and (or) of the authorized economic operator of the criminal case, the preliminary investigation of which attributed criminal procedural legislation of the Russian Federation to the competence of the Customs authorities.
4-1. the decision of the Commissioner of the customs authority on the suspension of the certificate of inclusion in the register of authorized economic operators shall be in writing and shall be reported to the Manager or other authorized representative of the legal person against a signature or otherwise confirming the fact and datuego receive, no later than 14 business days from the date of such decision (part 4-1 introduced by federal law May 5, 2014 N115 till-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 5. In cases stipulated in points 2 and 3 of part 4 of this article, authorized customs body and (or) the customs authority, in the area of which the authorised economic operatorosuŝestvlâet its activities until a decision on the suspension of the certificate of inclusion in the register of authorized economic operators shall notify the authorised economic operator vyâvlennyhnarušeniâh, except in the case of non-compliance have been identified if the conditions provided for in article 39, subparagraph 1 the customs code of the Customs Union. In the case of an authorized economic operator within 30 days after receipt of takogouvedomleniâ not confirmed to a customs body, vyâvivšemu violation, fulfilment of the relevant conditions and (or) not provided related accounts, Commissioner of the customs body suspends the certificate for 30 days (in red. Federal law dated May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320.) 5-1. When nesoblûdeniiusloviâ, predusmotrennogopodpunktom 1 of article 39 of the customs code of the Customs Union, the authorized customs body suspends certificate of inclusion in reestrupolnomočennyh economic operators from the day when this condition is not respected (part 5-1 introduced by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 6. In cases stipulated in clauses 4 and 5 of part 4 of this article, authorized customs body suspends certificate of inclusion in the register of authorized economic operators from the date of receipt of the authorized economic operator notification until the day accordingly: 1) the entry into force of the regulation in the case of an administrative offence;
2) execution of administrative offence prior to the entry into force of the said regulation;
3) the entry into force of the oprekraŝenii cases of administrative or criminal proceedings;
4) entry vzakonnuû power of decision or a court judgment.
7. In the case provided for in paragraph 4 of part 4 of this article, the upolnomočennyjtamožennyj authority may not suspend the certificate of inclusion in the register of authorized economic operators, if the decisions on Affairs about administrative offences in the area of customs, committed by a legal person within one year, filled with such legal entity within the terms stipulated by the code of the Russian Federation on administrative offences and the total sum of administrative fines not exceeding 3 percent of the total size of a specified person paid customs duties and taxes for the period.
8. Certificate of inclusion in the register of authorized economic operators shall be revoked in the following cases: 1) filing a legal entity declarations to exclude it from the register of authorized economic operators;
2) liquidation of a legal person, in accordance with the legislation of the Russian Federation;
3) reorganizaciiûridičeskogo person, except if the legal person obâzannostireorganizovannogo related to compliance with the conditions of inclusion in the register of upolnomočennyhèkonomičeskih operators, switched to the newly arising legal person (as restated by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320);
4) rejecting compliance with legal person status conditions authorised economic operator and (or) failure reporting, as well as failure to authorized customs body documents certifying provision of security for payment of customs duties, taxes, within 30 calendar days from the dnâpriostanovleniâ validity of inclusion in the register of authorized economic operators (as restated by federal law May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320);
5) repeated (two or more) engaging an authorized economic operator to administrative liability for administrative offences in the area of customs matters, as provided for in articles 16.1, 16.2, 16.3, 10.4, 10.5, 16.15, 16.17, 16.20 and 16.22 Russianfederation Code on administrative offences during the period when a person is considered to be subjected to administrative punishment in cases on administrative offences, prescribed by the articles, provided that the amount of administrative fines imposed in aggregate amounted to 000000 500 rubles and more;
6) the entry into force of the court verdict on attracting kugolovnoj liability of the Manager and (or) the staff of the authorized economic operator for an offence for which a preliminary inquiry in accordance with the criminal procedure legislation of the Russian Federation referred to the competence of the Customs authorities;
7) termination of this agreement under paragraph 8 of article 86 of the present Federal law.
8-1. In the case provided for in paragraph 5 of part 8 of this article, authorized Customs Authority may not revoke the certificate of inclusion in the register of upolnomočennyhèkonomičeskih operators, if the decisions on matters of relevant administrative offences in the area of customs are performed in such a legal person within the deadline, predusmotrennyeKodeksom Russian Federation obadministrativnyh offences, aobŝaâ sum of administrative fines not exceeding 3 percent of the total size of such legal entity has paid the import customs duties and taxes for a specified period (part 8-1 vvedenaFederal′nym Act of May 5, 2014 N115 till-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2320). 9. Decision on exclusion of a legal entity from the register of authorized economic operators shall enter into force on the date of the onset of facts and events, the entry into force of the relevant decisions for part 8 nastoâŝejstat′i.
10. In the case of a legal entity from the register of exceptions authorized economic operators in accordance with paragraphs 5 and 6 of part 8 of this article, a statement of inclusion in the register of authorized economic operators may be filed after three years from the date of entry into force of the decision on the exclusion of a legal entity from the register of authorized economic operators.
11. In the case of a legal entity from the register of exceptions authorized economic operators (termination) security for payment of customs duties and taxes, provided that person when you include it in the register, shall be carried out in accordance with Chapter 16 nastoâŝegoFederal′nogo law.
Article 95. Porâdokvedeniâ register of authorized economic operators 1. The Federal Executive authority authorized in the area of customs, shall maintain a register of authorized economic operators.
2. register of authorized economic operators is carried out according to the form, determined by the Federal Executive Body authorized in the area of customs.
3. The register of authorized economic operatorovformiruetsâ on the basis of decisions on the inclusion of legal persons in the register, on amendments to the particulars entered in the register, on the suspension ivozobnovlenii certificate of incorporation
in the register of authorized economic operators, as well as for the deletion from the register of legal persons, taken by authorized Customs authority.
4. The Federal Executive authority authorized in the area of customs, provides regular, at least once every three months, publish in their official publications register of authorized economic operators to include only those entities who have given their prior consent when specified registry.
Article 96. Sistemaučeta and reporting to the authorized economic operator 1. Authorized economic operator is obliged to keep separate accounting of imported and exported goods in order to ensure the formation of complete and accurate information about products and adequate control over their presence and movement in accordance with the legislation of the Russian Federation on business and tax accounting.
2. the authorised economic operator must report quarterly to the 10th of the month following the reporting month, provide to the customs body statements on an accrual basis on goods in respect of which customs operations carried out using special simplifications provided for in article 41, paragraph 1 the customs code of the Customs Union.
3. the authorized customs body makes a decision on reporting upolnomočennymèkonomičeskim operator annually to 1 day of the month following a period of zaotčetnym, in the absence, within one year prior to such action, facts upolnomočennogoèkonomičeskogo attraction operator to administrative liability for administrative offences in the area of customs.
4. Information provided to the customs body reporting to mainstream goods placed in temporary storage, in accordance with subparagraph 1 of paragraph 1 of article 41 of the Customs kodeksaTamožennogo Union should contain information relating to the date of placement of goods for storage, the name and number of the transport document, the name of the goods, coded according to the commodity nomenclature of foreign economic activity, gross weight, net, ofakturnoj value for each item of the goods , on the number and date of the document, podtverždaûŝegofakturnuû the value of the goods, the trade treaty.
5. reporting on accounting of goods for kotoryhprimeneny special simplifications in accordance with subparagraphs 2 and 3 of paragraph 1 of article 41 of the customs code of the Customs Union, dolžnasoderžat′ information about the date of placement of goods in storage, about special simplifications, information about the person on whose behalf the committed tamožennyeoperacii, the customs declaration, the accompanying transport document, the goods code of the onaimenovanii according to the commodity nomenclature of foreign economic activity about vesebrutto, net, the impressive value of goods, the amount of customs duties and taxes paid.
6. Statements may be made available to the Customs authorities in electronic form in the presence of a qualified electronic signature-enhanced or electronically without digital signatures, with obligatory provision of information on paper (as amended by the Federal law of March 12, 2014 N 33-FZ-collection of laws of the Russian Federation, 2014, N11, p. 1098).
7. For the failure and (or) nesvoevremennoepredostavlenie within the prescribed period to the Customs authorities reporting under part 1 of this article, as well as reporting that contains inaccurate information, an authorized economic operator shall be liable in accordance with the legislation of the Russian Federation.
8. The reporting format provided by the authorized economic operator in the manner prescribed by this article, shall be established by the Federal Executive Body authorized in the area of customs.
Chapter 7. Informacionnyesistemy and information technology Article 97. information systems, information technology, isredstva used tamožennymiorganami 1. Information systems and information technology used by the Customs authorities in order to ensure the fulfilment of their tasks, including sharing information with federal authorities, the provision of public services, participants of foreign economic activity on the provision of information in electronic form.
2. The establishment of information systems, information technology and facilities is carried out on request of the Customs authorities in accordance with the legislation of the Russian Federation.
3. How to use customs information systems installed by the Federal Executive Body authorized in the area of customs, in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation.
Article 98. Ktehničeskim funds requirements designed for information processing Technical means intended for processing the information contained in the information systems used for customs purposes, including software and hardware facilities, shall comply with the requirements of the legislation of the Russian Federation.
Article 99. information resources the Customs authorities 1. Information resources of the customs bodies is documented information (information), available (available) at the disposal of the Customs authorities in accordance with international treaties, the customs legislation of the Customs Union, this federal law, other federal laws, including: 1) provided (submitted) by persons when performing customs operations in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs;
2) provided (submitted) by federal executive bodies in accordance with the interinstitutional agreements on the exchange of information;
3) sent (sent) agencies of foreign States on the request of a federal body of executive power, authorized in oblastitamožennogo case, and (or) in accordance with the international agreements on Exchange of information.
2. submission of the documents provided for in accordance with the customs legislation Tamožennogosoûza and legislation of the Russian Federation on Customs Affairs including customs declaration may be in the form of an electronic document with information documenting the compliance established by the legislation of the Russian Federation.
Article 100. Polučenielicami of information resources the Customs authorities 1. Person, osuŝestvlâûŝiedeâtel′nost′, associated with the movement of goods and means of transport across the customs border, or activities in the field of customs, have the right to access to information held by tamožennyhorganov documented information about themselves and to clarify this information in order to ensure its completeness and accuracy. Customs authorities provide persons with available information about them for free.
2. information provided by the Customs authorities on the basis of a written application of the person concerned, by providing a response in writing within the time prescribed by the law of the Russian Federation to consider written applications for citizens in public authorities. When considering treatment and napravleniiotveta customs body shall ensure that the information about the person with restricted access, it is passed to the person it belongs to.
3. To obtain the necessary informaciizainteresovannoe person has the right to apply to any customs authority.
Article 101. Zaŝitainformacii customs authorities 1. Create a software and hardware and other means of information protection is carried out on request of the Customs authorities in accordance with the legislation of the Russian Federation. How to use technical and other means of information protection is set by the Federal Executive Body authorized in the area of customs, in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation.
2. Monitoring of compliance with the ispol′zovaniûsredstv requirements for information protection is exercised by the Federal Executive authority authorized in the area of customs and other federal executive bodies in accordance with the legislation of the Russian Federation.
Chapter 8. Tamožennaâstatistika Article 102. Tamožennaâstatistika external trade of the Russianfederation 1. To analyse the State of foreign trade of the Russian Federation, control of the flow in the federal budget, customs duties, currency control, analysis of patterns and trends in the development of foreign trade of the Russian Federation, its trade and payments balances and the economy as a whole, customs authorities collect iobrabotku information about the movement of goods across the customs border of the Customs Union, customs declaration for predstavlâemyhv products in accordance with article 180 the customs code of the Customs Union.
2. Customs statistics of foreign trade of the Russian Federation is conducted in accordance with the customs code of the customs
Union, unified methodology for customs statistics of foreign trade and Customs Union trade statistics and the legislation of the Russian Federation.
3. The Customs authorities shall provide the data of customs statistics of foreign trade of the Russian Federation, the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Government of the Russian Federation is mandatory and free of charge. Other federal bodies of State power, bodies of State power of constituent entities of the Russian Federation, bodies of local governments, the courts, public prosecutors ' offices, the Bank of Russia, State extrabudgetary funds, trade unions and employers ' associations, as well as international organizations, customs authorities provide the data of customs statistics of foreign trade of the Russian Federation, which do not contain State, commercial, banking and other secrets protected by law (secrets), or other information of restricted access, free of charge and in order established by the legislation of the Russian Federation and international treaties of the Russian Federation.
4. The Federal Executive authority authorized in the area of customs, publishes data of customs statistics of foreign trade of the Russian Federation in accordance with the procedure and the time limits which are determined by the Government of the Russian Federation.
5. Other interested parties, the Customs authorities provide the data of customs statistics of foreign trade of the Russian Federation, unpublished and not officially contain State, commercial, banking and other legally protected secrets (the secrets) or any other information with restricted access, for a fee in a manner to be determined by the Government of the Russian Federation.
Article 103. Special′naâtamožennaâ statistics 1. In order to ensure that the tasks assigned to the Customs authorities of those bodies maintained task special′naâtamožennaâ statistics in the manner determined by the Federal Executive Body authorized in the area of customs.
2. in order to achieve the tasks entrusted to the Government of the Russian Federation and other State bodies, customs bodies shall collect, process and transfer information, list and periodicity of which shall be determined by the Government of the Russian Federation.
Article 104. Statistikavzaimnoj trade with the členamiTamožennogo Union, in accordance with the legislation of the Russian Federation and the international dogovoramiRossijskoj Federation statistics Russian Federation trade with Member States of the Customs Union is conducted by the authorized executive federal′nymiorganami in accordance with the procedure established by the Government of the Russian Federation.
Chapter 9. Klassifikaciâtovarov according to the commodity nomenclature of foreign economic activity of the Customs Union Article 105. Tovarnaânomenklatura of foreign trade activities for the implementation of customs-tariff and non-tariff regulation of foreign trade and other forms of economic activity, vedeniâtamožennoj statistics in the Russian Federation applies commodity nomenclature of external economic activity, approved by the Commission of the Customs Union.
Article 106. Classification of goods 1. Goods are subject to classification for declaration in cases where the customs declaration or other documents submitted to the Customs authorities, in accordance with the customs legislation of the Customs Union and the present Federal law require you to specify the code of the goods according to the commodity nomenclature of foreign economic activity.
2. a customs declaration for goods code tovarapo commodity nomenclature of foreign economic activity indicated by the declarant or on the instructions of the declarant, the Customs representative.
3. when identifying the incorrect classification of goods, a customs body shall independently carries out the classification of goods iprinimaet a decision on their classification. A decision on the classification of goods in the form of a document is prepared on paper or in electronic form, signed by the enhanced qualified electronic signature. The Federal Executive authority authorized in the area of customs, determines the form and procedure of filling in the decision on the classification of goods, which had been prepared in the form of a nabumažnom medium, as well as the format of the istrukturu decision on the classification of goods, which had been prepared in the form of an electronic document (in red. Federal law dated 24noâbrâ, 2014. N 365-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 48, art. 6646). 4. Decision poklassifikacii of the product should contain: 1) name of customs body, which adopted the decision on the classification of the goods;
2) naimenovaniedeklaranta;
3) registracionnyjnomer decision on the classification of goods and the date of its adoption;
4) product name;
5) information required to classify goods;
6) ten-digit classification code according to the commodity nomenclature of foreign economic activity;
7) rationale for rešeniâpo classification of goods;
8) item number documentnumber (customs declaration or other document to be used as customs declaration) in which the customs authority identified the wrong klassifikacionnyjkod according to the commodity nomenclature of foreign economic activity;
9) post, surname iinicialy customs official made the decision on the classification of the goods, and his signature;
10) other information necessary for customs purposes.
(Part 4 in red. Federal law dated November 24, 2014 N 365-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 48, art. 6646) 5. (Part 5 repealed based on Federal′nogozakona from November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646) 6. When prinâtiitamožennym body decision on the classification of goods prior to release such a decision shall be notified to the declarant as a document in paper form or in electronic form, signed by the enhanced qualified electronic signature. Esliprinâtoe customs authority decision on the classification of goods affect the size to be uplatetamožennyh duties, taxes, release of goods is not carried out prior to payment of customs duties, taxes, further assessed in accordance with the decision of the customs authority for the classification of goods. In the case of non-payment of customs duties and taxes in full within the time limits defined in article 196 of the customs code of the Customs Union for the release of the goods, the customs authority otkazyvaetv release of goods in accordance with paragraph 1 of article 201 of the customs code of the Customs Union (as amended by the Federal law of November 24, 2014 N 365-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 48, art. 6646). 7. If adopted by the Customs authorities of the decision on the classification of goods affects the application of prohibitions and restrictions to the goods, the release of goods is carried out not to provide documents confirming compliance with limits, except where, in accordance with article 219 of this federal law, such documents may be provided after the release of goods.
8. If a decision of the customs body goods poklassifikacii does not increase the size to be kuplate customs payments and does not affect the application of prohibitions and restrictions to the goods, such a solution is not a ground for refusal in clearance of goods. In this case the declarant (customs agent) is obliged to adjust zaâvlennyhsvedenij in a period not exceeding five working days from the date of release of goods.
9. prior to release of goods when detected signs that klassifikaciâtovarov is incorrect or alleged information is not properly validated, customs authority carries out additional checks. For additional verification, a customs body shall designate the Customs examination or requests additional documents bar and a message indicating that a document on paper nositeleili in the form of an electronic document signed by the enhanced qualified electronic signature. For more information and documents, a customs body shall promptly as a document in paper form or in electronic form, signed by the enhanced qualified electronic signature, shall notify the declarant on the need to provide information about the characteristics of goods affecting the classification of these goods and on what exactly documents this information must be confirmed. The declarant shall have the right to provide its other documents soderžaŝiesvedeniâ on products (as amended by the Federal law of November 24, 2014 N365-FZ-collection of laws of the Russian Federation, 2014, N 48, article 6646).
10. If additional verification cannot be completed within the time limits defined in article 196 of the Customs kodeksaTamožennogo Union for release of goods, release of goods is carried out by a customs body subject to security for payment of customs duties and taxes that may be assessed based on the results of further checks. The customs authority in the form of a document on paper or in electronic form, signed by a qualified electronic-enhanced
signature soobŝaetdeklarantu the size of required security for payment of customs duties and taxes. In this case, the release of goods is carried out by a customs body no later than one day following the day of providing security for payment of customs duties, taxes (as amended by the Federal law of November 24, 2014 N 365-FZ collection zakonodatel′stvaRossijskoj Federation, 2014, N 48, article 6646).
11. During the additional verification of release of goods is not carried out if product code change and (or) its characteristics indicated in the customs declaration, affect the application of prohibitions and restrictions, except in cases where the declarant presents documents confirming compliance with speed limits, or when in accordance with stat′ej219 of this federal law, such documents may be submitted after the release of the goods. Term of conducting customs expertise with additional verification if release of goods not before receipt of the results, should not exceed the deadline for release of goods established by paragraph 4 stat′i196 customs code of the Customs Union (ed. Federal law dated November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646). 12. When making a decision on the classification of customs body goods after release of goods, such a decision shall be sent to the declarant as a document in paper form or in electronic form, signed by the enhanced qualified electronic signature within five working days after its adoption. Collecting unpaid amounts of customs duties and taxes shall be effected in accordance with the nastoâŝimFederal′nym Act (as amended. Federal law dated November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646). 13. The declarant shall have the right to appeal against a decision of the Customs organapo classification of goods in accordance with Chapter 3 of this federal law.
Article 107. Porâdokprinâtiâ decision on the classification of goods vnesobrannom or disassembled, including vnekomplektnom or incomplete form, import ilivyvoz različnymitovarnymi the parties within a specified period of time 1. A decision on the classification of goods in unassembled or disassembled form, including nekomplektnom or incomplete form of the import or export of which assumes different product batches over a period of time exceeding the time limits defined in article 170 of the customs code of the Customs Union (hereinafter in this article-product), particularly the Declaration defined in article 215 of this federal law, shall be taken in respect of goods classified in headings 7308 7309, 0000, 8701, 8702, 8704 10, 8705, 8709, 9301, 9406 0000 (except mobile homes of subheading 9406 000 110 00) and in the positions of the groups 84-86, 88-90 according to the commodity nomenclature of foreign economic activity.
2. the federal authorities organispolnitel′noj Commissioner in the area of customs, customs or another authority, as determined by the Federal Executive Body authorized in customs matters, shall decide on the classification of tovarana the basis of the application of the decision on the classification of the goods.
3. Statement about the decision on the classification of goods in the form of a document is filed on paper or in electronic form, signed by the enhanced qualified electronic signature, the Federal Executive authority authorized in the area of customs, a person entitled to act as declarant of goods (hereinafter the applicant).
4. a statement of the goods classification prinâtiirešeniâ should contain: 1) information about the applicant (name, legal form, individual tax number, primary state registration number, mailing address);
2) product details (name, component list of goods);
3) postavkitovara;
4) tamožennuûproceduru under which the goods will be placed;
5) naimenovanietamožennogo body, where will be declaring the goods;
6) topic at hand form, you must make a decision on the classification of the goods (in the form of a document on the bumažnomnositele or in the form of an electronic document signed by the enhanced qualified electronic signature).
5. the application of the decision on the classification of goods shall be accompanied by: 1) documents certifying Commission of foreign trade transaction in respect of the goods;
2) constituent documents of the applicant (in case of smuggling of components of the product as a contribution into authorized (total) capital of the Organization);
3) zaâvlenierezidenta special economic zone in the case of the premises of the goods under the customs procedure of free customs zone;
4) list of komponentovtovara (in table form) on paper and electronic media that contains: a) the names of the components of the product, including the parts that make up a separate component of the goods;
b) classification code component of the goods according to the commodity nomenclature of foreign economic activity;
in number or weight) components, including parts that make up a separate component of the goods in the unit of measure used in the commodity nomenclature of foreign economic activity;
5) documents containing technical product description indicating the appointment, functions, the principle steps the individual components interact uncounted goods;
6) documents containing description of the individual components of the product indicating the appointment, functions, the principle of action, the material from which they are made;
7) Assembly (mounting) drawing (schematic);
8) a document certifying the authority of the person who signed the statement about the decision on the classification of the goods and documents annexed.
6. The statement about the decision on the classification of the goods is registered by the Federal Executive Body authorized in the area of customs, not later than the day following the day of filing the application for a decision on the classification of the goods.
7. The statement about the decision on the classification of goods is being considered by the Federal Executive Body authorized in the area of customs, or forwarded for consideration at a customs body, as determined by the Federal Executive Body authorized in oblastitamožennogo (hereinafter referred to as the customs authority dealing with the statement about the decision on the classification of goods).
8. In the case of a federal body of executive power, authorized in the area of customs, Declaration of acceptance decisions on classification of goods for consideration by the fault of the customs body of the Federal Executive authority authorized in the area of customs, shall inform the participant of foreign economic activity no later than the day following the day the direction statements of the decision on the classification of the goods.
9. the federal authorities organispolnitel′noj Commissioner in the area of customs, defines the format and structure of the allegations of the decision on the classification of goods in the form of an electronic document and the documents attached thereto, the requirements of kzapolneniû statements about deciding on the classification of the goods as well as the format and structure of the list of components of the goods referred to in paragraph 4 of part 5 of this article, when it was introduced in the form of an electronic document signed by the enhanced qualified electronic signature.
10. consideration of an application for a decision on classification of goods refused if: 1) statement oprinâtii a decision on the classification of goods and documents annexed, presented at bumažnomnositele, signed by an unauthorized person and (or) statement about the decision on the classification of the goods and the documents annexed to it, do not meet the requirements established by part 9 nastoâŝejstat′i;
2) components of the goods in accordance spravilami classification of goods are not goods, identified by the codes mentioned in paragraph 1 of this article.
11. Decision obotkaze in consideration of an application for a decision on the classification of goods shall be made within 30 calendar days from the date of registration of the federal body of executive power, authorized in the area of customs, Declaration of acceptance of the decision on the classification of the goods and not later than the day following the date of this decision, shall be sent to the applicant in the form of a document on paper or in electronic form, signed by the enhanced qualified electronic signature , indicating the reasons for rejection.
12. the federal authorities organispolnitel′noj Commissioner in the area of customs, determines the form of the decision rejecting the application for a decision on the classification of tovarav as a document in paper form, as well as the format and structure of the decision rejecting the application for a decision on the classification of goods in the form of an electronic document. Denial of the application for a decision on the classification of goods shall not prevent repeated treatment of the complainant, provided that causes giving rise to the denial of the application vrassmotrenii.
13. If the claimant's documents and information is insufficient to make a decision on the classification of the goods, the customs body examining the statement about the decision on
the classification of the goods in the form of a document on paper or in electronic form, signed by the enhanced qualified electronic signature, shall notify the applicant accordingly within 30 calendar days from the date of registration of the ukazannogozaâvleniâ Federal Executive Body authorized in customs, of the need to submit additional information. Additional information submitted within 60 calendar days from the date of notification of the claimant.
14. The statement about the decision on the classification of goods shall be rejected if: 1) additional requested customs authority, considering the statement about the decision on the classification of the goods in accordance with paragraph 13 of this article, within the prescribed period is not provided or not provided in full;
2) in statement oprinâtii a decision on the classification of goods, the documents annexed, and the additional information requested by the customs body, considering the statement about the decision on the classification of the goods in accordance with paragraph 13 of this article contained contradictory information.
15. the decision of the obotklonenii statements about deciding on the classification of goods shall be accepted in the form of a document on paper or in electronic form, signed by the enhanced qualified electronic signature. In the case provided for in paragraph 1 of part 14 of this article, the decision to reject the application for a decision on the classification of tovaraprinimaetsâ within 30 calendar days from the day following the last day of the deadline for the submission to the customs authority, reviewing the statement about the decision on the classification of the product, additional information, and no later than the day following the date of this decision, shall be sent to the applicant indicating the reasons for rejection of the application. In the case envisaged by paragraph 2časti 14 of this article, the decision to reject the application for a decision on the classification of goods shall be made within 30 calendar days from the day of registration by a customs body, considering the statement about the decision on the classification of the product, additional information and no later than the day following the date of this decision, shall be sent to the applicant indicating the reasons for rejection of the application.
16. the federal authorities organispolnitel′noj Commissioner in the area of customs, determines the form of the decision of rejection of the application for a decision on the classification of goods in the form of a document in paper form, as well as the format and structure of the decision of rejection of the application for a decision on the classification of goods in the form of an electronic document. The refusal to take a decision on the classification of goods shall not prevent repeated treatment of the complainant, provided that causes that gave rise to the rejection of the application.
17. the decision poklassifikacii of the goods shall be taken within 90 calendar days from the date of registration of the federal body of executive power, authorized in the area of customs, Declaration of acceptance of the decision on the classification of the goods. If necessary provide additional information in accordance with paragraph 13 of this article within the time limit specified in this part shall be suspended and resumed after the day of registration by a customs body, considering the statement about the decision on the classification of the product, additional information.
18. Decision poklassifikacii item should contain: 1) name of customs body, which adopted the decision on the classification of the goods;
2) registration number and the date of the decision on the classification of the goods;
3) information about the applicant (name, legal form, individual tax number, primary state registration number, mailing address);
4) product name;
5) ten-digit product classification code according to the commodity nomenclature of foreign economic activity;
6) rationale for rešeniâpo classification of goods;
7) list of komponentovtovara that includes: a) naimenovaniâkomponentov, including parts that make up a separate component of the goods;
b) classification code component of the goods according to the commodity nomenclature of foreign economic activity;
in number or weight) components, including parts that make up a separate component of the goods in the unit of measure used in the commodity nomenclature of foreign economic activity;
8) details the documents which prove the Commission of foreign economic transactions that will be implemented by the import or export of goods components;
9) name tamožennogoorgana, where will be declaring the goods;
10 tamožennojprocedury) under which the goods will be placed;
11) post, surname and initials of customs officer, made the decision on the classification of the goods, and his signature.
19. Decision poklassifikacii the goods is accepted by the Federal Executive Body authorized in oblastitamožennogo cases, or otherwise by the customs body, defined by the federal′nymorganom Executive, authorized in the area of customs and shall be in the form of a document on paper or in electronic form, signed by the enhanced qualified electronic signature. The Federal Executive authority authorized in the area of customs, determines the form and procedure of filling in the decision on the classification of goods in the videdokumenta on paper, as well as the format and structure of the decision on the classification of goods in the form of an electronic document.
20. Decision poklassifikacii the goods shall enter into force on the date of its adoption.
(Article 107 in red. Federal law dated November 24, 2014 N 365-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 48, art. 6646) Article 107-1. Vnesenieizmenenij the decision on the classification of goods vnesobrannom or unassembled, partially in nekomplektnom or incomplete form of the import or export of which assumes different product batches within a fixed period of time, or the termination of this decision 1. The decision on vneseniiizmenenij in the decision on the classification of goods in unassembled or disassembled form, including nekomplektnom or incomplete form of the import or export of which assumes different product batches within a fixed period of time (hereinafter in this article-goods), was adopted by the Federal Executive Body authorized in the area of customs, a customs body or otherwise as determined by the Federal Executive Body authorized in the area of customs in the case of: 1) the adoption of the Eurasian Economic Commission or federal executive authority authorized in customs, binding tamožennymiorganami solution or clarification on the classification of certain types of goods;
2) detect errors or typos made in deciding on the classification of goods or in the preparation of documents by the applicant;
3) change uslovijvnešneèkonomičeskoj transaction, if such a change is not related to a product or its individual components;
4) amend vTovarnuû nomenclature of foreign economic activity;
5) predstavleniâdeklarantom Disclaimer of further deliveries of components of the product when released ilivyvezennye product components form the goods classified under the code, as specified in the decision on the classification of goods.
2. the decision on vneseniiizmenenij in the decision on the classification of goods shall be made in the form of a document in paper form or as electronic document signed by enhanced qualified electronic signature. The Federal Executive authority authorized in the area of customs, determines the form of the decision amending the decision on the classification of goods in the form of a document in paper form, as well as the format and structure of the decision amending the decision on the classification of goods in the form of an electronic document.
3. the decision to vneseniiizmenenij the decision on the classification of goods shall enter into force on the date specified in the decision on amending the decision on the classification of goods.
4. In the cases provided for in paragraphs 1 and 4 of part 1 of this article, the decision amending the decision on the classification of goods shall be accepted by the Federal Executive Body authorized in the area of customs, within 30kalendarnyh days from the date of publication of the acts of the Eurasian Economic Commission and (or) a federal body of executive power with a mandate in the field of customs, enters into force, unless otherwise provided for in these acts or the customs legislation of the Customs Union and (or) law Russianfederation on Customs Affairs at the same time, and shall be sent to the applicant no later than the day following the date of that decision.
5. In the cases specified in paragraphs 2, 3 and 5 of part 1 of this article, the decision amending the decision on the classification of goods shall be accepted by the customs body, accepted the decision on the classification of goods within 30 calendar days from the day of registration by a customs body of such statements about vneseniiizmenenij in the decision on the classification of goods specified in subsections 6 and 7
This article, and no later than the day following the date of this decision, shall be sent to the applicant.
6. a statement of the vneseniiizmenenij in the decision on the classification of goods shall contain: 1) information about the applicant (name, legal form, individual tax number, primary state registration number, mailing address);
2) registration number and the date of the decision on the classification of the goods;
3) reasons for kotorymneobhodimo to make changes.
7. the application of amendments to the rešeniepo classification of goods are accompanied by documents certifying the need for changes (technical description, Assembly (mounting), drawings (diagrams), letters of the supplier (manufacturer), changes to the contract, packing lists, invoices, specifications), signed by the person submitting them.
8. in case of refusal of the declarant from further sourcing goods statement amending the decision on the classification of goods must be submitted to the customs body that adopted the decision on the classification of goods, before the expiry of a general period of filing a final Declaration on the goods under paragraph 8 of article 215 of the present Federal law.
9. If the claimant's documents and information is insufficient for a decision amending the classification of goods rešeniepo, an application for amendment of a decision on the classification of goods shall be rejected.
10. the decision of the obotklonenii statements on amendments to the decision on the classification of goods shall be made in the form of a document on paper or in electronic form, signed by the enhanced qualified electronic signature. Decision rejecting a request for the recording of a change in the decision on the classification of goods shall be made within 30 calendar days from the date of registration of the Declaration amending the decision on the classification of goods and no later than the day following the date of this decision, shall be sent to the applicant indicating the reasons for rejection of the application. The Federal Executive authority authorized in the area of customs, opredelâetformu decision of rejection of his/her application on amending the decision on the classification of goods in the form of a document in paper form, as well as the format and structure of the decision rejecting the request for the recording of a change in the decision on the classification of goods in the form of an electronic document. The refusal to amending the decision on the classification of goods shall not prevent repeated obraŝeniûzaâvitelâ under condition of elimination of the causes that gave rise to the rejection of the application.
11. the decision of the oprekraŝenii decision on the classification of the goods was adopted by the Federal Executive Body authorized in the area of customs, a customs body or otherwise as determined by the Federal Executive Body authorized in the area of customs, in the case of: 1) if the Customs authorities established that the complainant for a decision on the classification of goods presented false documents or stated inaccurate or incomplete information;
2) if itogovaâdeklaraciâ to the product is not filed before the expiry of a general deadline for a final declaration for the goods under section 215 article 8 hereof;
3) if zaâvitel′otkazalsâ from deliveries of goods, including after the importation or exportation of certain components of the product.
12. the decision on the termination of the decision on the classification of goods shall not be receivable unless conditionally released or removed components of the goods in accordance with the rules of the classification of goods belong to the classification code of the completed or complete the goods specified in the decision on the classification of goods.
13. Decision oprekraŝenii item classification decision is issued in the form of a document in paper form or as electronic document signed by enhanced qualified electronic signature, and no later than the day following the dnemprinâtiâ of such a decision shall be sent to the applicant. The Federal Executive authority authorized in the area of customs, determines the form of the decision on termination of the decision on the classification of goods in the form of a document in paper form, as well as the format and structure of the decision on termination of the decision on the classification of goods in the form of an electronic document.
14. the decision by the classification decision oprekraŝenii item comes into force from the date of adoption of the decision on the classification of the goods.
15. the decision on vneseniiizmenenij in the decision on the classification of goods and the decision on the termination of the decision on the classification of goods shall be communicated to the customs body in the area of which will be implemented by the customs declaration of goods no later than the day following the day of their adoption.
(Article 107-1 vvedenaFederal′nym Act of November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, article 6646) Article 108. Preliminary decision, explanations and other solutions poklassifikacii products 1. Customs authorities, defined by the federal body of executive power, authorized in the area of customs, at the request of the person concerned, take predvaritel′nyerešeniâ on the classification of goods according to the commodity nomenclature of foreign economic activity in accordance with articles 53-56 customs code of the Customs Union. The procedure for making that decision is determined by the Federal Executive Body authorized in the area of customs matters (in red. Federal law dated November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646). 2. The Federal Executive authority authorized in the area of customs, to take decisions and clarification on the classification of certain types of goods.
3. the federal authorities organispolnitel′noj Commissioner in the area of customs, provides free access free of charge to any interested persons on the territory of the Russian Federation to the information on the preliminary decisions and clarifications, taken by the Customs authorities in accordance with article 52 customs code of the Customs Union.
Chapter 10. Stranaproishoždeniâ of goods Article 109. Opredeleniei statement by the country of origin of goods 1. Definition of country of origin of goods originating in non-Member States of the Customs Union, in ihvvoze in the Russian Federation shall be carried out in accordance with the agreement on uniform rules for determining the country of origin of goods and Chapter 7 Customs Code of the Customs Union.
2. If you want to determine the country of origin of products originating from Member States Tamožennogosoûza, rules for determining the country of origin of goods, established in accordance with the international treaties of the Russian Federation in the framework of the free trade area of the Commonwealth of independent States, unless otherwise stipulated by international treaties of Member States of the Customs Union.
3. the country is determined by the declarant, proishoždeniâtovarov and ustanovlennyhnastoâŝim by the Federal law, the customs authority. Country of origin of goods shall be declared by the declarant to a customs body upon customs declaration of goods.
The origin of the goods declared by the declarant of the country of origin of goods should be documented in accordance with the customs legislation of the Customs Union.
Article 110. Kontrol′pravil′nosti determining the country of origin of goods 1. The Customs authorities shall supervise the correctness of determining the country of origin of goods in order to ensure compliance with customs and tariff and non-tariff regulation in cases where the application of such measures depends on the country of origin, before and after the release of the goods.
2. Based on the results of monitoring the correctness of determining the country of origin of goods, a customs body shall decide on the country of origin of goods and (or) the granting of tariff preferences on the form and order, which are determined by the Federal Executive authority authorized in the area of customs.
3. If during the verification of the correctness of determining the country of origin of goods customs authority found that no conditions of granting tariff preferences established by the customs legislation of the Customs Union, the customs body shall decide, in accordance with established procedure on the refusal to grant tariff preferences.
4. prior to release of goods when detected signs that the alleged information about country of origin that affect the size of the payable customs duties, taxes and (or) naprimenenie non-tariff regulation measures may be unreliable or not properly verified, customs authority carries out additional checks. Within the framework of the additional verification by a customs body may be requested additional documents and information. Additional validation is not a ground for refusal in clearance of goods. Release of goods is carried out with the usloviiuplaty customs duties, taxes, or ensure their payment in accordance with article 63 customs code of the Customs Union.
5. when the Customs authorities of the decisions referred to in paragraphs 2 and/or 3 of the present article, following the release of the goods such
the decision shall be communicated to the declarant within five working days after their adoption. Collecting unpaid amounts of customs duties and taxes shall be effected in accordance with this federal law.
Article 111. A preliminary decision about the country of origin of goods 1. The Federal Executive authority authorized in the area of customs and other customs authorities, defined by the federal body of executive power, authorized in the area of customs, at the applicant's request shall take a provisional decision on the origin of the goods from a particular country. The applicant may be a Russian person acting as the owner of the goods, the buyer of the goods, the declarant.
Applicant may âvlât′sâinostrannoe a person acting as a declarant.
2. a person who is interested in making a preliminary decision shall submit to the appropriate customs organzapros about taking a preliminary decision. Such a request must identify all product details necessary for prior decision: full business name, business name, the main technical and commercial specifications (function, class, make, model, part number, the material of the product performed by product features description of individual transport and packaging).
3. To request testing protocols attached, aktyèkspertizy Chambers of Commerce or other expert companies in the country of the producer of the goods, the conclusions of experts expert organizations, kotoryhprivedeny product research results, documents certifying Commission of foreign economic transactions costing manufactured item, a detailed description of the technological process of manufacturing goods, certificates of origin and other documents showing that the goods completely manufactured or subjected to sufficient processing in the territory of the country of origin. The request may be accompanied by samples of the goods.
4. If the information provided by the claimant is insufficient for making a preliminary decision, the customs body shall notify the applicant of the neobhodimostipredostavleniâ additional information within 30 calendar days from the date of registration of the request for making a preliminary decision. Additional information must be provided within 60 calendar days from the date of registration in the tamožennomorgane written notification of the claimant.
If information is not provided within the prescribed period, the customs body shall refuse consideration of request for making a preliminary decision.
5. the preliminary decision is made no later than 90 calendar days from the date of registration of the request to the customs body.
6. If necessary, provide additional information in accordance with part 4 of this article within the period specified in subsection 5 of this article shall be suspended, from the date of registration of the written notification of the claimant and resumes from the day of receipt by a customs body of the last of the document containing the requested information.
7. the form and procedure of prior decision of ostrane origin are determined by the Federal Executive authority authorized in the area of customs.
8. A preliminary decision shall be valid for three years from the date of its adoption, unless it changed, not retracted or it is not terminated. A preliminary decision is mandatory for all customs bodies of the Russian Federation.
9. the customs authority may decide to terminate, the modification or withdrawal of its customs authority libonižestoâŝim predvaritel′nogorešeniâ. The decision to terminate the preliminary decision is accepted if the customs authority found that the applicant for the prior decision presented false documents and/or reported inaccurate and/or incomplete information.
10. the decision of the oprekraŝenii preliminary decision comes into force from the date of the adoption of such a preliminary decision.
11. change of the preliminary decision is made in the case of the Customs organomili the applicant mistakes made when making a preliminary decision.
12. A decision of the customs body about changing the preliminary decision comes in siluv the period specified in the decision on the change of the preliminary decision.
13. A preliminary decision shall be revoked if the international treaties of the Russian Federation or normative legal acts of the Russian Federation establishes the requirements and conditions for determining the country of origin of the goods.
14. decision concerning revocation of prior decisions taken by the customs body within 30 calendar days after the date of publication of the international treaties of the Russian Federation or regulatory aktovRossijskoj Federation, indicated in paragraph 13 of this article, and shall enter into force at the same time.
15. The decision to terminate, obizmenenii or withdrawal of the provisional decision shall be sent to the applicant not later than the day following the day the decision on prekraŝeniidejstviâ, the modification or withdrawal of a preliminary decision.
Chapter 11. Tamožennaâstoimost′ of goods Article 112 Declaration, definition, monitoring and adjustment of customs value of goods 1. Determination of the customs value of goods being moved across the customs border of the Customs Union when entering to the Russian Federation, shall be carried out in accordance with an international treaty to which the Member States of the Customs Union, governing the determination of the customs value of goods being moved across the customs border of the Customs Union, given the peculiarities of its use in cases of ustanovlennyhTamožennym code of the Customs Union.
2. the Government of the Russian Federation establishes the procedure to determine the customs value of goods exported from the Russian Federation.
3. Declaration, control and adjustment of customs value of goods being moved across the customs border of the Customs Union in vvozev the Russian Federation shall be exercised in accordance with Chapter 8 the customs code of the Customs Union.
4. the federal authorities organispolnitel′noj Commissioner in the area of customs, in coordination with the Federal Executive Body authorized in the area of finance, regulates the control of customs value of goods exported from the Russian Federation.
5. The Federal Executive authority authorized in the area of customs, sets: 1) order and form of Declaration of customs value of goods exported from the Russian Federation;
2) forms and rules for filling the tamožennojstoimosti Declaration of goods imported into the Russian Federation, upon determining customs value of goods in cases stipulated by the customs legislation of the Customs Union;
3 the amount of the total customs value) imported consignment of goods, where the customs value of goods declared in the Declaration of goods without filling Declaration of customs value;
4) cases where control of customs value of goods shall be carried out by specialized (functional) customs units in the customs value;
5) order otmenyrešenij of customs authorities concerning the adjustment of customs value of goods.
6. In accordance with article 68 of the customs code of the Customs Union decision on the adjustment of value zaâvlennojtamožennoj tovarovprinimaetsâ customs authority in monitoring tamožennojstoimosti, both before and after the release of the goods, if the declarant or customs authority found that claimed inaccurate information otamožennoj cost of goods, including incorrectly chosen method of determining customs stoimostitovarov and (or) determined the customs value of the goods. Decision on adjustment of the declared customs stoimostitovarov is accepted by the customs body priosuŝestvlenii control of customs value prior to release of goods and without additional verification in the following cases: 1) identify an impact by the amount of customs value of goods inconsistency asserted in the Declaration of goods information (qualitative ikommerčeskie characteristics, quantity, properties, origin, price andother information) the actual information, set tamožennymorganom in the process of conducting customs control;
2) of non-declared value the customs value and its components presented in their confirmation documents;
3) identify technical errors (misprints, arithmetic errors, use the wrong currency and inyeošibki), influenced by the amount of customs value.
Article 113. Advising on customs value of goods in accordance with article 52 of the law nastoâŝegoFederal′nogo the Customs authorities advise stakeholders on the customs value of goods. In carrying out the consultation, a customs body shall not have the right to inspect documents and make preliminary decisions on customs value.
SECTION II CUSTOMS PAYMENTS Chapter 12. Obŝiepoloženiâ on payment of customs payments Article 114. Platel′ŝikitamožennyh duties, taxes, customs duties, tax Payers âvlâûtsâdeklarant or other person responsible for payment
Customs duties and taxes in accordance with Tamožennymkodeksom of the Customs Union, the international treaties to which Member States of the Customs Union and the present Federal law.
Article 115. Srokiuplaty of customs duties and taxes 1. Period of payment of customs duties and taxes, shall be established in accordance with the customs code of the Customs Union.
2. Customs duties and taxes in respect of goods, especially the Customs Declaration listed in subparagraphs 2 and 4 of article 194Tamožennogo of the code of the Customs Union shall be paid before submission of the customs declaration iliodnovremenno filing a customs declaration.
Article 116. Order iformy payment of customs duties and taxes 1. Import customs duties, with the exception of import customs duties on goods for personal use, shall be paid into the account, a specific international treaty the Member States of the Customs Union. Import tamožennyepošliny cannot be set off against the payment of other fees.
2. the želaniûplatel′ŝika import customs fees may be paid before submission of the customs declaration. Disposal of amounts of import customs duties paid before submission of the customs declaration shall be carried out in relation to order under article 121 of this federal law, subject to the provisions of an international treaty, Member States of the Customs Union.
3. Special, anti-dumping and countervailing duties, the Customs Union established by the Commission, shall be paid into the account, a specific international treaty the Member States of the Customs Union.
4. the provisional ad hoc, provisional anti-dumping and provisional countervailing duty established by the Commission of the Customs Union, paid for by the federal Treasury. If the investigation prior to the introduction of special protective, anti-dumping and countervailing measures, it is established that the reasons for the imposition of special protective, antidumping and countervailing duties are not available, provisional sums paid special, provisional anti-dumping and countervailing duties should be returned to the payer in accordance with article 148 of this federal law. In case the investigation rezul′tatamukazannogo agreed the application of special protective, anti-dumping and countervailing measures, the amount of the provisional anti-dumping and special, provisional provisional countervailing duties shall be credited to the account, a specific international treaty the Member States of the Customs Union.
5. Special, anti-dumping and countervailing duties applied in the Russian Federation unilaterally, as well as predvaritel′naâspecial′naâ, a provisional anti-dumping and provisional countervailing duties applied in the Russian Federation vodnostoronnem order paid for by the federal Treasury. If the investigation prior to the introduction of special protective, anti-dumping and countervailing measures, it is determined that the reason for the introduction of special, anti-dumping and countervailing duties are not available, provisional sums paid special, provisional anti-dumping and countervailing duties should be returned to the payer in accordance with article 148 of this federal law.
6. Export customs duties are paid on account of the federal Treasury.
7. Taxes and customs duties, taxes on goods for personal use shall be paid to the Treasury sčetFederal′nogo. Uplatafizičeskimi by customs duties and taxes in respect of goods dlâličnogo use may be carried out at the customs body cashier.
8. Payment of customs duties, taxes centrally možetosuŝestvlât′sâ by paying any amounts of customs duties and taxes on the invoices referred to in parts 1, 3-7 of this article, for goods alleged to be imported or exported into the Russian Federation from the Russian Federation for a certain period regardless of the customs authority will be filed tamožennaâdeklaraciâ for such goods.
9. Payment of customs duties, taxes can be carried out centrally by the payers of customs duties, taxes, have a sfederal′nym Executive authority authorized in the area of customs or customs authorities, opredelennymifederal′nym Executive authority authorized in oblastitamožennogo case, the agreement on the application of the centralised procedure of payment of customs duties and taxes.
This agreement may not contain provisions exempting persons from compliance with the requirements and conditions established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs, part of the completeness and timeliness of payment of customs payments, as well as otsoblûdeniâ of customs procedures. The Federal Executive authority authorized in the area of customs, may be approved by the standard form of the agreement on the application of the centralised procedure of payment of customs duties and taxes.
10. The agreement on the application of the centralised procedure of payment of customs duties and taxes between federal executive body authorized in the area of customs and customs duties, the tax payer is in the case of: 1) if the sum of customs duties and taxes paid during the year preceding the conclusion of the said agreement, exceed 100 billion rubles;
2) absence of debts on payment of customs duties and taxes;
3) implementation of foreign economic activity over three years;
4) of customs operations related to the placement of goods under a customs procedure in two or more customs administrations located in the regions of two or more regional customs offices or in customs bodies of the Federal Executive authority authorized in the area of customs;
5) lack of committed repeatedly (two or more times) within one year prior to the conclusion of the said agreement, administrative offences in customs matters, as provided for in articles 10.4 and 16.22 code of the Russian Federation on administrative offences;
6) if import and/or export of goods are carried out at least once a month.
11. The agreement on the application of the centralised procedure of payment of customs duties and taxes between the customs authority as defined by the Federal Executive Body authorized in the area of customs and customs duties, the tax payer is in the case of: 1) if the sum of customs duties and taxes paid during the year preceding the conclusion of the agreement is from 50 billion to 100 billion rubles inclusive;
2) absence of debts on payment of customs duties and taxes;
3) implementation of foreign economic activity over three years;
4) of customs operations related to the placement of goods under a customs procedure in two or more customs administrations located in the region of the regional customs office;
5) lack of committed repeatedly (two or more times) within one year prior to the conclusion of the said agreement, administrative offences in customs matters, as provided for in articles 10.4 and 16.22 code of the Russian Federation on administrative offences;
6) if import and/or export of goods are carried out at least once a month.
12. The agreement on the application of the centralised procedure of payment of customs duties, nalogovzaklûčaetsâ for the current calendar year.
By agreement of the parties, this agreement may be byt′zaklûčeno for a shorter period of time.
13. When declaring goods for which customs duties and taxes paid using centralized procedure of payment of customs duties, taxes, providing customs body of payment documents, verifying the payment of customs duties, taxes, is not required.
14. Payment of customs payments, avansovyhplatežej, penalties, interest, fines in accordance with this federal law may be exercised sprimeneniem devices going transactions using electronic means of payment, with no possibility of receiving (SERPs) of cash (hereinafter referred to as the electronic terminals) and through payment terminals or ATMs (as amended by the Federal law dated June 27, 2011 N 162-FZ-collection of laws of the Russian Federation, 2011, N 27 , art.
3873). 15. When uplatetamožennyh payments, advance payments, penalties, interest, penalties, using electronic terminals, payment terminals and ATMs information exchange between the participants of the rasčetovosuŝestvlâût legal persons responsible for recruitment by the federal Treasury and (or) to the account, a specific international treaty the Member States of the Customs Union, money funds paid by using electronic terminals, payment terminals and ATMs, as well as to ensure the proper performance of the obligations assumed in accordance with the legislation of the Russian Federation by providing bank guarantees and (or) the making of
money (money) on account of the federal Treasury.
Requirements for specified legal persons, organization of interaction between them, the payers of customs duties, taxes and the Federal Executive authority authorized in the area of customs, are determined by the Government of the Russian Federation (as amended by the Federal law dated June 27, 2011 N 162-FZ collection zakonodatel′stvaRossijskoj Federation, 2011, N 27, art. 3873).
16. the procedure and technology transactions on payment of customs payments, advance payments, penalties, interest, penalties, using electronic terminals, payment terminalovi ATMs are determined by the Federal Executive authority authorized in the area of customs matters (in red. Federal law dated June 27, 2011 N 162-FZ-collection of laws of the Russian Federation, 2011, N 27, art. 3873). Article 117. Ispolnenieobâzannosti on payment of customs duties and taxes 1. The obligation of the payer to pay the customs duties and taxes shall be deemed fulfilled if the amount referred to in this article, money is not less than the amount subject to payment of customs duties, taxes: 1) from the date of cancellation of sčetaplatel′ŝika funds in the Bank, including the payment of customs duties and taxes through electronic terminals, ATMs;
2) from the date of the cash to the cashier of the customs body or and personal levels. payment of cash through payment terminals, ATMs;
3) since credit against payment of customs duties and taxes overpaid or overcharged amounts tamožennyhpošlin, taxes, and if such a set-off shall be initiated by the payer, from receipt of the Customs organomzaâvleniâ of set-off;
4) since credit against payment of customs duties, taxes, advance payments or cash collateral, and if such a set-off shall be initiated by the payer, the receipt by a customs body orders of classification;
5) since credit against payment of customs duties, taxes, money paid by the Bank, a credit institution or insurance organizaciejv accordance with a bank guarantee, as well as sponsor in accordance with the Treaty of guarantee;
6) since the funds to the accounts referred to in article 116 of this federal law requires recovery of the customs duties due to: (a) goods) not paid customs duties and taxes;
b) collateral imuŝestvaplatel′ŝika of customs duties and taxes.
2. for the purposes of release of goods upon payment of customs duties, taxes cashless confirming payer ispolneniâobâzannosti on payment of customs duties and taxes is the receipt of the amounts of customs duties and taxes on the accounts referred to in article 116 of this federal law and upon payment of the customs duties and taxes using electronic terminals, POS terminals or ATMs in accordance with part 15 stat′i116 hereof such confirmation is generated electronic terminal, payment terminal or ATM, including in electronic form, confirming the transfer of funds to the accounts referred to in article 116 of the present Federal law. Since the formation of the document transfer of funds, carried out for the purpose of payment of customs duties, taxes, becomes irrevocable (as amended by the Federal law dated June 27, 2011 N 162-FZ-collection of laws of the Russian Federation, 2011, N 27, art. 3873).
3. Customs duty shall be considered as paid by individuals in respect of the goods for personal use is okay, ustanovlennommeždunarodnym Treaty of Member States of the Customs Union.
4. at the request of the payer of the customs duties and taxes, as well as those listed in part 1 of article 119, part 5 of article 168 of this federal law, the Customs authorities are obliged to issue a confirmation of payment of customs duties, taxes in writing, but not for more than three calendar years preceding the request. Payment confirmation form tamožennyhpošlin, taxes shall be approved by the Federal Executive authority authorized in the area of customs. Tamožennyeorgany does not have the right to demand uplatel′ŝika of customs duties, taxes, and also from persons referred to in paragraph 1 of article 119, part 5 of article 168 of the present Federal′nogozakona, confirmation of receipt of funds on the account or on the account of the federal Treasury, some international treaty the Member States of the Customs Union. Popis′mennomu statement made by the payer of the customs duties and taxes, as well as those listed in part 1 of article 119, part 5 of article 168 of this federal law, the customs authority must provide information on the flow of funds to the account of the federal Treasury, or a specific international treaty the Member States of the Customs Union.
5. The Bank is not vzimaetsâplata for service on operations by means of the amounts of customs payments and taxes, penalties, interest from the account of the payer tamožennyhpošlin, taxes in the bank accounts referred to in article 116 of the present Federal law.
Article 118. Primeneniekursa foreign currency in cases where, for the purposes of calculation of customs duties and taxes, including the definition of customs value of goods you want to proizvestiperesčet foreign currency foreign currency rate is applied to the currency of the Russian Federation established by the Central Bank of the Russian Federation and in effect on the date of registration of a customs declaration, unless otherwise stipulated by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs.
Article 119. Porâdokuplaty of customs duties and taxes in the otnošeniitovarov placed in the Russian Federaciipod the customs procedure of release for vnutrennegopotrebleniâ, released conditionally 1. In cases where to purchase goods conditionally issued on the territory of the Russian Federation in accordance with the customs procedure of release for home use, the status of goods Customs Union requires the payment of customs duties, taxes (subparagraphs 1 and 3punkta 1, paragraph 5 of article 200 of the customs code of the Customs Union), such payment may be made by the declarant (its successor) or other person from whom the goods are legally owned.
2. The payment referred to in paragraph 1 of this article, sums of customs duties and taxes is based on statements by the persons referred to in paragraph 1 of this article by vtamožennyj body, performing a conditional release of goods, with indication of the number of customs declaration, which was carried out by the uslovnyjvypusk goods and details of payment document, which made the payment of customs duties and taxes.
3. In respect of goods referred to in subparagraph 1 of paragraph 1 of article 200 of the customs code of the Customs Union, customs duties, taxes were paid in the amounts indicated in the customs declaration, which was made conditional release of goods, and not paid in connection with the provision of concessions on payment of customs duties and taxes.
4. In respect of goods referred to in subparagraph 3 of paragraph 1 of article 200 of the customs code of the Customs Union, customs duties shall be paid in the amount of the difference of amounts of import customs duties calculated on the rates of import customs duties, established Edinymtamožennym rate, and the amounts of import customs duties paid upon the release of the goods.
5. Specified in part 1 of this stat′itamožennye duties, taxes are to be paid on account, certain parts 1, 3-7stat′i 116 of this federal law.
6. The amounts of the customs duties and taxes payable in accordance with part 1nastoâŝej article, penalties are not charged and not paid.
Article 120. Uplataprocentov 1. Procentyuplačivaûtsâ in the following cases: 1) for granting a deferral or installment uplatytamožennyh duties and taxes;
2) in the cases provided by paragraph stat′i250, paragraph 5 article 3, paragraph 2 251 article 263, paragraph 2 of article 276, paragraph 3 of article 284, paragraph 2 of article 291 of the Customs kodeksaTamožennogo of the Union;
3) in the case provided for in article 288 of this federal law.
2. Procentyuplačivaûtsâ in the following sizes: 1) for granting a deferral or installment uplatytamožennyh fees, taxes, interest is accrued on the amount of customs duties, taxes, payment term which had been modified on the basis of the refinancing rate of the Central Bank of the Russian Federation, serving from the day following the day of release of goods, on the day of the termination of the obligation to pay the customs duties and taxes;
2) in the cases provided by paragraph stat′i250, paragraph 5 article 3, paragraph 2 251 article 263, paragraph 2 of article 276, paragraph 3 of article 284, paragraph 2 of article 291 of the Customs kodeksaTamožennogo of the Union and article 288 of this federal law, interest is accrued on the amount of the payable customs duties and taxes based on the rate of refinancing Central′nogobanka the Russian Federation serving within the prescribed period, unless otherwise provided for in paragraph 3 of this part;
3) in the case of premises temporarily exported natural gas under the customs procedure of export interest as provided for in paragraph 2 of article 291 of the customs code of the Customs Union,
summupodležaŝih are awarded on payment of customs duties on the basis of the rates of 0 percent.
3. Procentyuplačivaûtsâ no later than the day following the day of the termination of the obligation to pay the customs duties and taxes.
4. Payment, collection and repayment of interest shall be made in accordance with the procedure provided for by the customs code of the Customs Union and the present Federal law in relation to the payment, collection and repayment of customs duties and taxes accordingly.
5. Interest payment vslučaâh for part 6 of article 147 and part of 19 article 155 of this federal law, shall be in accordance with these articles.
Chapter 13. Avansovyeplateži Article 121. Uplataavansovyh payments 1. Advance payments are recognized as cash payment made to the upcoming vyvoznyhtamožennyh fees, taxes, customs sborovi not identified by the payer in the context of the specific types and amounts of export customs duties, taxes, customs duties in respect of specific products.
2. Advances shall be paid to the federal Treasury accounts in the currency of the Russian Federation.
3. cash paid as advance payments, âvlâûtsâimuŝestvom person, who avansovyeplateži, and cannot be regarded as customs payments or cash collateral until the person does not make an order for the customs authority or customs authority does not pay to foreclose on prepayments. As a person who made the orders avansovyeplateži, examines the representation by or on behalf of the customs declaration, return of advance payments or other actions evidencing the intention of the person to use their money as customs payments or provide uplatytamožennyh duties, taxes.
4. The osnovaniirasporâženiâ person who made downpayments on their use, except applications for refund of advance payments, customs authority, which administers these funds, identifies advances in kačestvetamožennyh payments or cash collateral on their types and amounts.
5. the pis′mennomuzaâvleniû person who avansovyeplateži, a customs body shall, no later than 30 days from the date of receipt of such declaration must be in writing and give the person report on Monetary Fund outlay made as advance payments, but Max than three years prior to the statement. Report on Monetary Fund outlay made as advance payments, the form of which shall be approved by the Federal Executive authority authorized in the area of customs, must contain information for the period specified in the statement of the person, vidamtamožennyh and other payments: 1) concerning the amount of the advance payments received for the period specified in the application, including if, upon application by the payer status of imprest funds, purchased vnesennyeim previously in the form of cash collateral either overpaid or paid customs fees;
2) concerning the amount of the advance payments spent on payment of customs duties and other payments, depositing the cash collateral, with indication of requisites of documents, based on which is carried out in indisputable recovery of customs duties and taxes at the expense of the unspent balance of the advance payments;
3) on the amounts of avansovyhplatežej returned by person with indication of requisites of statements on the return and refund.
6. In the case of nesoglasiâlica who made advances, with the results of the report of the Customs Authority conducted a joint reconciliation of spending money. The results of such reconciliation shall be formalised by an act on the form approved by the Federal Executive Body authorized in oblastitamožennogo case. The Act is drawn up in two copies, podpisyvaetsâtamožennym body and face, vnesšimavansovye payments. One instance of the Act after its signing, the specified person is handed over.
Article 122. Vozvratavansovyh payments 1. The return of the advance payments shall be effected according to the rules provided for the refund of overpaid amounts of customs duties and taxes, if the statement about their return filed by the person who made down payments (his successor), within three years from the date of the last orders of the obispol′zovanii advance payments. If the said person to use advance platežejne been specified application deadline for their return is calculated from the day of receipt of funds on the account of the federal Treasury. Application form for refund of advance payments shall be approved by the Federal Executive authority authorized in the area of customs.
2. On expiry of the unclaimed amount of advance payments are recorded within other nenalogovyhdohodov the federal budget and are non-refundable.
3. the application for the refund of the advance payments shall be accompanied by: 1) payment document confirming the enumeration of advance payments;
2) documents referred to in parts 4-7 of this article, depending on the status of the person;
3) other documents which may be provided by the person applying for the refund of advance payments, dlâpodtverždeniâ validity of return.
4. legal persons established in accordance with the legislation of the Russian Federation provide: 1) a copy of the certificate of registration with the tax authority, certified by a notary or certified by a customs body upon presentation of the original document (in red. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
2) copy of certificate on State registration certified by a notary or certified by a customs body upon presentation of the original document (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 3) a document certifying the authority of the person who signed the claim for refund of advance payments, witnessed by a notary or certified by a customs body upon presentation originaladokumenta (in red. The Federal law from may 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
4) sample podpisilica who signed the claim for refund of advance payments, witnessed by a notary or certified by a customs body upon presentation of the original document, verifying the identity of the person who signed the statement (in red. Federal law may 5, 2014. N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
5) kopiûdokumenta, confirming the succession, if the claim for refund of advance payments is served a legal successor of the person who made the payments, certified by a notary or certified by a customs body upon presentation of the original document (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 5. Ûridičeskielica, with the exception of those referred to in paragraph 4 of this article, provide: 1) a copy of the document confirming the status of a legal person under the law of the country where the legal entity has been created (with translation in Russian language), certified by a notary (as restated by federal law May 5, 2014 N 113-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19, art. 2318);
2) a copy of the document confirming the authority of the person who signed the claim for refund of advance payments (with translation in Russian language), certified by a notary (in red. Federal law may 5, 2014. N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
3) sample podpisilica who signed the claim for refund of advance payments, attested by a notary (in red. Federal law may 5, 2014. N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 6. Individuals registered as individual entrepreneurs, provide: 1) a copy of the certificate of registration with the tax authority, certified by a notary or certified by a customs body upon presentation of the original document (in red. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
2) copy of certificate on State registration certified by a notary or certified by a customs body upon presentation of the original document (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
3) a copy of the passport of the citizen of the Russian Federation, certified by a notary or certified by a customs body upon presentation of the original document (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
7. Physical licapredostavlâût: 1) a copy of the pasportagraždanina of the Russian Federation or other document proving the identity of the citizen in accordance with the legislation of the Russian Federation, certified in
notarized or certified by a customs body upon presentation of the original document (in red. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318);
2) a copy of the document confirming the right to the amount of advance payments if claim for refund of advance payments is served heir a person who made down payments, certified by a notary or certified by a customs body upon presentation of the original document (as restated by federal law May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 8. If tamožennyjorgan previously provided the documents indicated in parts 4-7 of this article, a person has the right to not provide such documents repeatedly, giving information about the granting of such documents to the customs body and no change.
9. Claim for refund of advance payment with the application documents, the list of which is established by this article shall be filed with the customs body that administers funds data.
Chapter 14. Tamožennyesbory Article 123. Vidytamožennyh fees 1. Customs fees are compulsory payments levied by Customs authorities for committing actions associated with the release of the goods, customs escort of goods, storing goods.
2. Customs sboramotnosâtsâ: 1) customs charges for acts related to the release of the goods (hereinafter customs charges for tamožennyeoperacii);
2) customs duties zatamožennoe support;
3) customs duties zahranenie.
Article 124. Platel′ŝikitamožennyh fees 1. Platel′ŝikamitamožennyh customs fees and customs duties for Customs escorts are the persons referred to in article 114 of this federal law.
2. payers of customs duties for possession are placed at the warehouse of temporary storage of goods tamožennogoorgana.
Article 125. Porâdokisčisleniâ of customs duties 1. Customs sboryisčislâûtsâ contributors, except the cases stipulated in part 2 of this article.
2. Customs duties are calculated by the Customs authorities when setting requirements obuplate customs payments, as well as in the calculation of customs duties in respect of goods for personal use.
3. Determination of the amounts of customs duties shall be payable in the currency of the Russian Federation. In cases where, for the purposes of calculating the amounts of customs duties to foreign currency translation foreign currency rate is applied to the currency of the Russian Federation established by the Central Bank of the Russian Federation and in effect on the date of registration of a customs declaration by the customs body.
Article 126. Primeneniestavok of customs duties 1. Isčisleniâsumm for the purposes of customs duties for customs operations apply the rates in force on the date of registration of a customs declaration by the customs body.
2. for the purposes of calculating the amounts of customs duties for Customs escorts apply the rates in force on the date of registration of the transit declaration by a customs body.
3. for the purposes of isčisleniâsumm customs duties for possession apply the rates in force during the period of storage of goods in a warehouse of temporary storage customs body.
Article 127. Srokiuplaty of customs duties 1. Customs fees for customs operations must be paid simultaneously with the customs declaration.
2. Customs duties zatamožennoe accompaniment must be paid prior to the actual implementation of Customs escorts.
3. Customs charges for storage must be paid before the actual release of the goods from the warehouse of temporary storage customs body.
Article 128. Iformy order of payment of customs duties 1. Customs sboryuplačivaûtsâ: 1) for tamožennyeoperacii-upon declaration of goods, uncounted when submitting to the customs body incomplete tamožennojdeklaracii, periodic customs declaration, a temporary customs declaration full of customs declaration;
2) for Customs escorts-when accompanied by vehicles transporting goods in accordance with the customs procedure, Customs transit;
3) for possession-when storing goods in a warehouse of temporary storage customs body.
2. the payment of customs duties is performed according to the rules and forms which are prescribed by this federal law with regard to the payment of customs duties, taxes, taking into account the provisions of part 3 of this article.
3. Payment of the customs duties shall be carried out at the expense of the federal Treasury in the currency of the Russian Federation. Individuals paying customs duties in respect of goods for personal use may be carried out by a customs body cashier.
Article 129. Ivozvrat recovery of customs duties 1. The collection and refund of customs duties are carried out in accordance with the procedure stipulated by this federal law to collect and return the customs duties and taxes, except in cases provided by paragraphs 2 and 3 of this article.
2. If the posleregistracii the customs declaration in the course of its verification carried out adjustment information contained therein affect the amount of customs duties for customs operations, the amount of customs duties for customs operations, declared when declaring goods not recalculated, additional collection and refund of customs duties for tamožennyeoperacii.
3. In the cases specified in paragraphs 1 and 2 of part 1 stat′i148 of this federal law, refund of customs duties for customs operations are not performed.
Article 130. Stavkitamožennyh fees 1. Rates of customs fees for customs operations shall be established by the Government of the Russian Federation.
2. the amount of the customs duties for customs operations limited to the approximate cost of services of customs bodies and may not exceed 100 000000 rubles.
3. When exporting izRossijskoj Federation of goods not subject to customs duties, vyvoznymi rates of customs fees for customs operations cannot depend on the cost of such goods.
4. Upon declaration of goods with the filing of a temporary customs declaration customs fees for customs operations more depend on the cost of such goods. In a subsequent filing of a customs body complete customs declaration for the same goods customs fees for customs operations vrazmerah are paid in accordance with paragraph 2 of this article.
5. Customs duties are paid escort zatamožennoe in the following sizes: 1) for the implementation of Customs escorts each vehicle and each unit of railway rolling stock in the distance: a) up to 50 kmvklûčitel′no-2000 rubles;
b) from 51 to 100 kmvklûčitel′no-3000 rubles;
in) from 101 to 200 kmvklûčitel′no-4000 rubles;
g) over 200 km-1000 rubles for every 100kilometrov way, but at least 6000 rubles;
2) for the implementation of the Customs soprovoždeniâkaždogo of a ship or aircraft-20000 roubles, regardless of the distance of the move.
6. Customs duties at the zahranenie warehouse of temporary storage customs body shall be paid at a rate of 1 ruble for every 100 pounds of weight per day, and in a specially adapted (furnished and equipped) to store individual vidovtovarov areas-2 rubles for every 100 kilograms of weight of goods a day.
Incomplete 100 kilograms of weight of goods amounted kpolnym 100 kilograms, and part-time-to the full.
Article 131. Exemption from customs fees 1. Customs sboryza customs operations shall not be collected in respect of: 1) imported vRossijskuû Federation and exported from the Russian Federation goods falling under szakonodatel′stvom of the Russian Federation to grant aid (assistance);
2) goods imported and exported into the Russian Federation from the Russian Federation diplomatic representations, consular offices, and other oficial′nymipredstavitel′stvami of foreign States, international organizations, personnel of these missions, agencies and organizations, as well as in respect of goods intended for the personal use of individual categories of inostrannyhlic, take advantage of privileges and/or immunities in accordance with the international treaties of the Russian Federation;
3) cultural itemsvalues put podtamožennuû guaranteed temporary importation (admission) or a customs procedure of temporary export of Russian State or municipal museums, archives, libraries, and other public repositories of cultural values to their exhibiting as well as at the completion of the procedures for placing goods under the procedure for re-export and re-import of goods respectively;
4) goods imported and exported into the Russian Federation from the Russian Federation to demonstrate when conducting of exhibition and Congress events with foreign participation, aerospace salons and similar occasions by decision of the Government of the Russian Federation;
5) cash currency of Member States of the Customs Union, imported or exported by the central banks of the Member States of the Customs Union, with the exception of commemorative coins;
6) goods (with the exception of goods for personal use) imported or exported into the Russian Federation from the Russian
Federation to address one receiver from one sender poodnomu transport (conveyance) document total tamožennaâstoimost′ of which does not exceed an amount equivalent to 200 euros at the exchange rate of the Central Bank of the Russian Federation in force at the time of registration by a customs body of customs declaration;
7) goods placed under the customs procedure of Customs transit;
8) TIR Carnet forms moved between Association of international road carriers of Russia and the International Road Transport Union, as well as ATA carnets forms or parts intended for the customs territory of the Customs Union;
9) of excise stamps, imported and exported into the Russian Federation from the Russian Federation;
10) goods carried by individuals for personal, family, household and other not connected with entrepreneurial activity needs, for which granted full exemption from customs duties and taxes;
11) goods transmitted in international mail, except when declaring the goods shall be effected by filing a separate customs declaration;
12) goods imported and exported into the Russian Federation from the Russian Federation as stores;
13) goods placed under a special customs procedures, including when placing the goods podprocedury, necessary to complete the special procedures;
14) waste (leftovers), formed as a result of the destruction of foreign goods under customs procedure, destruction, for which are not subject to payment of customs duties and taxes;
15) goods that were destroyed, lost or damaged by accident or force majeure and placed under customs proceduruuničtoženiâ;
16) goods arriving into the territory of the Russian Federation situated in the place of arrival either in the tamožennogokontrolâ zone, located in the immediate vicinity of the place of arrival are not placed under any customs procedure, placed under a customs procedure, re-exportation and departing from the territory of the Russian Federation;
17) goods temporarily imported into the Russian Federation with the use of ATA carnets, in compliance with the conditions of temporary admission of goods with the use of ATA carnets and when their re-exportation from the Russian Federation, as well as in respect of goods temporarily exported from the Russian Federation with the use of ATA carnets, if they meet the conditions of the temporary export goods sprimeneniem ATA carnets and reimport into the Russian Federation;
18) spare parts and equipment which are imported and exported into the Russian Federation from the Russian Federation at the same time as the vehicle in accordance with stat′ej349 of the customs code of the Customs Union;
19) transportnyhsredstv international transport, including on the territory of the Russian Federation issued in accordance with the customs procedure for temporary importation (admission) or customs procedure, the customs-free zone and dal′nejšemispol′zuemyh as international transport vehicles;
20) professional equipment, a list of which is established by the Government of the Russian Federation and which is used for the purposes of the production and release of media, placed under the customs procedure of vremennogovyvoza, as well as at the conclusion of the customs procedures for temporary export location of goods under a customs procedure to reimport;
21) goods intended for filmings, performances, performances and similar events (theatrical costumes, cirkovyekostûmy, kinokostûmy, sceničeskoeoborudovanie, scores, musical instruments and other props, props, kinorekvizit) placed under a customs procedure for temporary importation (admission) or a customs procedure of temporary exportation and re-exportation (re-export) or reimport (reimporte) if in respect of such goods is granted full conditional exemption from customs duties , taxes;
22) goods intended for sports competitions, exhibitions of sporting activities or training, pomeŝaemyhpod customs procedure of temporary admission (admission) or temporary exportation customs procedure, and at the completion of these procedures, location of goods under a customs procedure, re-exportation and re-importation respectively, if in respect of such goods is granted full conditional exemption from customs duties and taxes;
23) goods vvezennyhna the territory of Kaliningrad region in accordance with the customs procedure, the customs-free zone, and their products placed under the customs procedure of release for domestic consumption or re-import;
24) scientific or commercial samples imported into the Russian Federation in accordance with customs procedure, the temporary importation (admission) with full conditional exemption from customs duties, taxes and vyvozimyhiz of the Russian Federation in accordance with the temporary exportation customs procedure;
25) other goods in cases determined by the Government of the Russian Federation.
2. Customs duties are not levied zahranenie: 1) when placed by the Customs authorities of goods in temporary storage customs authority;
2) in other cases defined by the Government of the Russian Federation.
3. Pravitel′stvoRossijskoj of the Federation shall be free to determine the cases of exemption from customs duties for Customs escorts.
Chapter 15. Izmeneniesroka payment of customs duties, taxes, Article 132. Izmeneniesroka paying customs duties 1. Changing the timing of payment of customs duties is made in the form of deferral or installment on the grounds, under the conditions and in accordance with an international treaty kotoryeopredelâûtsâ Member States of the Customs Union.
2. the Government of the Russian Federation shall have the right to determine federal bodies of executive power, authorized to confirm the existence of grounds for granting a deferral or installment payment of customs duties provided for in international treaties by Member States of the Customs Union.
3. In case of adoption of decisions by the Government of the Russian Federation on definition of Federal organovispolnitel′noj authorities authorized to confirm the existence of grounds for granting a deferral or installment payment of customs duties provided for in international treaties by Member States of the Customs Union, the existence of such evidence is required priobraŝenii the person a statement about deferment or payment by installments.
Article 133. Obŝieusloviâ changes the term taxes 1. When naličiiosnovanij established by article 134 of this federal law, the Federal Executive authority authorized in the area of customs, or defined by iminye customs authorities on the application of customs duties and taxes payer in writing can change the deadline for the payment of taxes in the form of deferral or installment payment.
2. ilirassročka Delay payment of taxes can be provided by one or more types of taxes, as well as with respect to all amounts payable or its parts.
3. A deferral or payment byinstallments of taxes subject to security for payment of the amount of taxes in the manner provided for by the customs code of the Customs Union and the present Federal law. Decision opredostavlenii delay or installment payment of taxes or refusing its granting is taken remains not exceeding 15 days from the date of application of this. In granting a deferral or installment payment of taxes can be denied only in the circumstances provided for in article 135 of this federal law.
4. ilirassročka Delay payment of taxes is granted for a period from one to six months.
5. Decision on granting a deferral or payment by installments of tax payment or refusal to grant, in writing, shall be brought to the applicant with a statement of its granting.
The decision specifies the period for which is available otsročkaili installment payment of taxes, and, in the case of a refusal to grant a deferral or installment payment of taxes-the reasons for such decision.
Article 134. Osnovaniâdlâ granting a deferral or rassročkiuplaty taxes 1. A deferral or payment byinstallments of a tax payer is available tamožennyhpošlin, if there are taxes though byodnogo of the following grounds: 1) causing that person harm as a result of natural disasters, technological disasters or other force majeure;
2) delay the licufinansirovaniâ from the federal budget or payment executed by that person of the State order;
3) if the goods imported into the territory of the Russian Federation are subject to rapid deterioration;
4) face of an international treaty of the Russian Federation;
5) if the goods imported into the territory of the Russian Federation, are included in the Government of the Russian Federation approved a list of selected types of imported foreign aircraft and their components that may be granted a deferral or payment byinstallments of taxes.
2. the Government of the Russian Federation shall have the right to determine federal bodies of executive power, authorized to confirm the existence of grounds for granting a deferral or
installment payment of taxes provided for in this federal law.
3. In case of adoption of decisions by the Government of the Russian Federation on definition of Federal organovispolnitel′noj authorities authorized to confirm the existence of grounds for granting a deferral or installment payment of taxes provided for in this federal law, the existence of such evidence is required when calling the person a statement about deferment or payment by installments.
Article 135. Circumstances precluding grant otsročkiili installment payment of taxes 1. A deferral or payment byinstallments of taxes shall not be granted if the person having a claim to provide a specified delay or installment: 1) instituted ugolovnoedelo, preliminary investigations in which attributed criminal procedural legislation of the Russian Federation to the competence of the Customs authorities;
2) excited procedurabankrotstva.
2. When naličiiobstoâtel′stv referred to in paragraph 1 of this article, the decision on granting a deferral or payment by installments of tax payment cannot be made, and the decision is subject to cancellation, as the person who filed the statement opolučenii delay or installment, uvedomlâetsâtamožennym authority in writing within three working days.
Article 136. Interest deferral or installment zapredostavlenie for providing a deferral or installment payment of customs duties, taxes are paid interest in the amounts and manner established in article 120 of this federal law.
Chapter 16. Obespečenieuplaty of customs duties, taxes, Article 137. Obŝieusloviâ security for payment of customs duties and taxes 1. General usloviâobespečeniâ payment of customs duties, taxes are defined by Chapter 12 the customs code of the Customs Union.
2. performance obâzannostipo payment of customs duties and taxes shall be ensured in cases stipulated by article 85, paragraph 1 the customs code of the Customs Union, as well as in cases of: 1) release of goods in the manner and under the conditions established in article 69, paragraph 2, and paragraph 5 of article 88 of the customs code of the Customs Union;
2) release of goods priprovedenii additional verification in accordance with paragraph 10 of article 106 of this Federal′nogozakona;
3) conditional vypuskatovarov in accordance with subparagraph 1 of paragraph 1 of article 200 of the customs code of the Customs Union and paragraphs 1 and 3 of part 1 of article 222 of the present Federal law, except in the cases specified in parts 4 and article 5nastoâŝej;
4) placement of goods under a customs procedure, customs warehouse without actually placing of goods in a customs warehouse, tamožennojterritorii processing, processing for internal consumption, vremennogovvoza (admission), temporary export, except in the cases specified in parts 4 and 5 of this article;
5) stipulated by this federal law, when exercising individuals in the sphere of customs;
6) osuŝestvleniâdeâtel′nosti as a resident Special economic port area, if this is set by an international treaty of the Customs Union of the Member States governing the legal relationship in establishing and implementing customs procedure of the free customs zone;
7) in other cases stipulated by this federal law, other federal laws, regulatory acts of the Government of the Russian Federation.
3. Ensure the uplatytamožennyh duties and taxes may be granted for the purposes of release of the goods in the case of nepostupleniâi (or) earnings are not fully at the expense of the federal Treasury and (or) account, a certain meždunarodnymdogovorom of Member States of the Customs Union, payments of customs duties and taxes.
4. Security for payment of customs duties and taxes is not granted in cases stipulated by meždunarodnymidogovorami customs code of the Customs Union, the acts of the Government of the Russian Federation or the PrezidentaRossijskoj Federation, as well as if, if the customs authority has reason to believe that the commitments made before him, will be implemented.
5. Regardless of otpoloženij as provided in paragraphs 3 and 4 of part 2 nastoâŝejstat′i, tamožennyhpošlin security for payment of taxes is not granted, except as provided in part 6 of this article in respect of: 1) tehnologičeskogooborudovaniâ (including accessories and spare parts), the importation of which is not subject to value added tax under szakonodatel′stvom of the Russian Federation on taxes and fees;
2) air and morskihsudov imported by organizations in order to conduct economic activities, provision of transport services in accordance with the customs procedure for temporary importation (admission) or imported into authorized (total) kapitalpredpriâtij with foreign investment, as well as placed under customs procedure of inward processing in order to effect repairs;
3) goods (except excise goods) imported as grant aid (assistance) of the Russian Federation;
4) commercial and scientific samples at ihvremennom admission (admission) and temporary export of scientific organizations;
5) natural gas exported by pipeline for temporary storage in underground storage tanks, located outside the territory of the Russian Federation, in accordance with the customs procedure for temporary removal.
6. The Customs authorities may take the decision speaks to provide security for payment of customs duties and taxes in respect of goods referred to in paragraphs 1-4 of part 5 of this article, in the following cases: 1 if the declarant) carries out external economic activity of less than one year;
2) if the declarant has any outstanding requirements on payment of customs payments in established data requirements timeline;
3) if the declarant within one year before applying to the customs body was administrativnojotvetstvennosti under article 16.20 code of the Russian Federation on administrative offences;
4) if the declarant has unfilled orders on cases about administrative offences in the area of customs;
5) in other cases, when the customs authority has reason to believe that the commitments made to them will not be met.
7. To grant security in respect of natural gas exported by pipeline transportomna temporary storage in underground storage tanks, located outside the territory of the Russian Federation, in accordance with the customs procedure for temporary exportation, the customs body shall be adopted in accordance with article 314 of this federal law.
8. the decision speaks to provide security for payment of customs duties, nalogovdlâ release of goods was adopted in terms of release of goods referred to in article 196 customs code of the Customs Union.
9. Security for payment of customs duties and taxes provided in the currency of the Russian Federation. The amount of security for payment of customs duties and taxes are to be included the sum of customs duties for customs operations and interest.
10. under article 88 4 spunktom customs code of the Customs Union Federal Executive authority authorized in the area of customs, shall be entitled to set a fixed size of security for payment of customs duties and taxes in respect of certain types of goods.
11. Vpodtverždenie adoption of security for payment of customs duties, taxes, the Customs authorities shall issue the Customs receipt.
Security for payment of customs duties and taxes shall be considered accepted by the customs body from the day of registration of the customs receipts in writing, on paper or in the form of an electronic document signed an enhanced qualified electronic signature of an authorized Customs officer.
Customs form receipt, the order of its filling and use and the procedure for informing the payers of customs duties, taxes and (or) other persons providing security for payment of customs duties, taxes on registration of customs receipts are determined by the Federal Executive authority authorized in customs (part 11 introduced by the Federal law of December 30, 2015 N 463-FZ collection zakonodatel′stvaRossijskoj Federation, 2016, N 1, p. 83, enters into force on 30 June 2016goda).
Article 138. General′noeobespečenie payment of customs duties and taxes 1. General Security for payment of customs duties, taxes (hereinafter referred to as the General Security) applies, if the same person on the territory of the Russian Federation committed several Customs operations within a certain period of time.
2. General provision may be used by persons providing such security, and made available in one or more of the Customs authorities.
3. At the choice of the persons specified in part 2 of this article, the general provision may be granted videdenežnogo collateral, guarantee or bank guarantee.
4. General Security is provided for a period of not less than one year. The wishes of a person specified in part 2 of this article, the amount may be increased by: 1) vneseniâdopolnitel′nogo cash collateral;
2) reissue (replacement) srokdejstviâ a bank guarantee, which should not be less than the period of validity of the bank guarantee, previously adopted by the customs body as the general welfare;
3) amend the contract of suretyship.
5. monitoring the use of the collateral shall be carried out by a customs body having accepted this provision.
6. In the case of the levying of execution on the General Security, the customs authority responsible for the recovery, shall inform the person providing general security, within three working days from the date of foreclosure.
7. Customs body, revealing a violation of the obligation of the person, entailing the obligation to pay customs duties, taxes, ispolneniekotoroj is provided by the guarantee or bank guarantee, may act as a creditor (the beneficiary) with polnymob″emom of the rights of the creditor (the beneficiary), even if the contract of suretyship or a bank guarantee as a creditor (the beneficiary) is named after a customs body.
8. Size of general′nogoobespečeniâ paying customs duties and taxes payable is determined on the basis of the amounts of customs duties and taxes with the učetomtrebovanij imposed by paragraphs 1 and 2 of article 88 the customs code of the Customs Union. For certain types of goods, the Government of the Russian Federation shall have the right to determine the cases and conditions under which provided the collateral can be lower than the amount of customs duties, taxes, payment of which provide such general provision, as well as the procedure for determining the ratio of the size of the welfare provided to the size of the amount of customs duties, taxes, payment of which is secured by such collateral.
Article 139. Primeneniegeneral′nogo to ensure soveršeniitamožennyh of operations 1. According to a statement from the person who provided the General Security, the customs body that adopted the General Security, issues a confirmation of the provision of the services (hereinafter referred to in this article-confirmation) on the form approved by the Federal Executive Body authorized in customs.
2. confirmation of a document testifying to the adoption of the Customs organomgeneral′nogo security and the possibility of its use in the Customs office specified in the confirmation as a customs authority, which takes place a few Customs operations within a certain period of time.
3. confirmation is issued for each customs authority, which takes place a few Customs operations within a certain period of time, within the amount adopted by the provision.
4. podtverždeniiukazyvaûtsâ: 1), a customs body shall accept a general security;
2) predostavivšeegeneral′noe;
3) the amount of the accepted general′nogoobespečeniâ;
4) dejstviâprinâtogo the ensure, during which possible the timely adoption of measures to recover the debt on payment of customs payments by foreclosing on general security;
5) Customs operations, which made general provision;
6) the customs body, which takes place a few Customs operations within a certain period of time;
7) the amount of the security, which can be used tamožennomorgane, which takes place a few Customs operations within a certain period of time.
5. the total amount of all at the same time issued and existing evidence may not exceed the amount of the collateral accepted, except in the cases specified in accordance with part 8 of article 138 of this federal law.
6. On the adoption of the security and the customs authority vydačepodtverždeniâ, prinâvšijgeneral′noe security, informed the customs authority, which will be Customs operations.
7. the customs authority, which takes place a few Customs operations within a certain period of time, reserves amount necessary when performing customs operations security for payment of customs duties and taxes from the amount or part of the amount reserved the collateral provided, the action čtosrok will be sufficient for the timely issuance of the customs authority on the performance of the obligations taken before the customs authority, in case of failure of such an undertaking.
8. In the case of performance of the obligation secured by the collateral, the reserved amount the collateral is released (razrezerviruetsâ), provided that the customs authority is satisfied in the performance of the secured obligation.
9. In the event of default the obligation secured by the collateral, a customs body shall, before kotorymimeetsâ neispolnennoe commitment, drew foreclose on general security provided under Chapter 18 of this federal law.
10. When naličiitehničeskoj opportunities for customs authorities and at the request of the person who provided the General Security, the recording and the monitoring of the application of the security may osuŝestvlât′sâs using information systems without issuing a confirmation. In this case, the customs authority, which takes place a few Customs operations within a certain period of time, of the customs bodies system posredstvominformacionnoj reserves amount necessary when performing customs operations security for payment of customs duties and taxes from the amount or part of the amount reserved the collateral provided that the validity period will be sufficient for the timely issuance of the customs authority on the performance of the obligations taken before this tamožennymorganom, breach of such an obligation. At the written request of the person providing general security, not more than once a month, a customs body shall accept a general security, provides the person obispol′zovanii the report, but not more than three years, predšestvuûŝiezaâvleniû.
The form of the report on the use of the obespečeniâutverždaetsâ the Federal Executive authority authorized in customs.
Article 140. Zalogimuŝestva 1. Pledge of property issued zalogeimuŝestva Treaty between the customs authority and the payer of the customs duties and taxes.
For the carriage of goods under customs procedure, Customs transit pledge also may be submitted by another person, if that person has the right to own, use and (or) dispose of the goods in respect of which security for payment of customs duties and taxes.
2. legal relations associated with the conclusion of the agreement on mortgage assets, fulfilment of obligations secured by the lien, levy of execution on the pledged property, termination of collateral shall be governed by the provisions of civil legislation of the Russian Federation and the present Federal law.
3. The subject of pledge may be property which in accordance with the civil legislation of the Russian Federation may be the subject of a pledge, with the exception of: 1) of assets located outside the Russian Federation;
2) property already pledged to secure an obligation, liboimuŝestva, encumbered by other earlier obligations in favour of third parties;
3) goods subject to rapid deterioration, animals;
4) electrical, thermal and other forms of energy;
5) enterprises;
6) property rights;
7) securities;
8) kosmičeskihob″ektov;
9) pledge of goods voborote;
10) products and waste, a free implementation of which, in accordance with the legislation of the Russian Federation is prohibited;
11) foreclose on the property which, in accordance with the legislation of the Russian Federation appealed the Court's decision only.
4. Collateral during the entire period of pledge undertakes must be located on the territory of the Russian Federation.
5. To determine the market value of collateral collateral assessment has been undertaken in accordance with the legislation governing the assessment activities Russian Federation.
6. the person who owns the mortgaged property when selecting the collateral assets as security for payment of customs duties, taxes, sends to a customs body a proposal to conclude a contract of pledge of property. Together with the proposal are provided in two identical copies of the draft agreement on mortgage assets, signed and certified by the person in the manner prescribed by the civil legislation of the Russian Federation, and the documents confirming the property right on the collateral and its market value that can be represented as originals ilizasvidetel′stvovannyh notarized copies (in red. Federal law dated May 5, 2014 N 113-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19, art. 2318). 7. Draft agreement on mortgage property must contain provisions that: 1) a subsequent pledge of property, mortgaged forthe obligations to the Customs authorities within the period of validity of the contract of pledge property is not permitted;
2), a person who belongs to the pledged property (the debtor) is not entitled to dispose of the collateral without the consent of the customs authority;
3) the pledgor shall insure for your sčetperedannyj to pledge collateral, regardless of whether the predmetzaloga at disposal of mortgager or is passed to the customs body;
4) zalogodatel′proizvodit evaluation of collateral for its own account;
5) the pledgor itamožennyj authority came to an agreement about the foreclosure nazaložennoe estate extrajudicially in the event of default, secured zalogomimuŝestva;
6) replacement of the subject of the pledge is allowed with the written consent of the customs authority of the other equal to value of the property that an additional agreement to the contract on pledge property;
7) in the case of foreclosing on the collateral costs of its implementation is financed from funds derived from the sale of collateral, and when their failure, at the expense of the pledgor.
8. a contract of pledge of property may be concluded, if the market value of the collateral exceeds the amount of required security for payment of customs duties and taxes of more than 20 percent.
9. a contract of pledge of property may be drafting a pledge the pledgor or the transfer of mortgaged property to a customs body. Agreement on mortgage assets is abandonment of the subject of the pledge the pledgor if the customs authority, there is no reason to believe that the terms and conditions of use, storage rasporâženiâi subject of the pledge will not be met.
10. the proposal to conclude a contract of pledge is seen by a customs body within 15 working days from the date of receipt of the proposal and the accompanying documents to the customs body.
11. In the case of collateral agreement, the customs authority shall issue to the pledgor customs reimbursement slip.
12. in case of refusal of agreement on mortgage assets at a customs body within the period stipulated in part 10 of this article, shall so inform the person issuing an invitation to enter into a contract of pledge assets, with an indication of the reasons which warrant the refusal.
13. Post-default secured a pledge of property, customs duties payable, taxes listed on account of the federal Treasury and (or) to the account, a specific international treaty the Member States of the Customs Union, financed by the proceeds from the sale of the mortgaged property in the manner prescribed by the legislation of the Russian Federation.
14. all costs associated with the conclusion of the agreement on mortgage assets and levy of execution on the pledged property shall be borne by the pledgor.
Article 141. Bankovskaâgarantiâ 1. Customs authorities as security duties and taxes uplatytamožennyh prinimaûtbankovskie • guarantees provided by banks, other credit institutions or insurance organizations included in the register of banks and other credit organizations istrahovyh organizations having the right of issuing bank guarantees payment of customs duties and taxes, which leads the Federal Executive authority authorized in the area of customs matters (hereinafter in this chapter-register).
2. legal relations related to the issuance of a bank guarantee, submission requirements for bank guarantee, the guarantor of the obligations and the termination of the bank guarantee is subject to the provisions of the legislation of the Russian Federation on banks and banking activities, graždanskogozakonodatel′stva of the Russian Federation and the present Federal law.
3. Bank garantiâprinimaetsâ customs authority if, at the time of its admission to the customs body of the guarantor is included in the register, provided that the maximum amount a bank guarantee and the maximum amount of all simultaneously existing bank guarantees specified in the registry for the guarantor.
4. Bank garantiâdolžna be irrevocable. It must be specified: 1) obligations of the payer of the customs duties, taxes, and the proper performance of which is secured by a bank guarantee;
2) besspornoespisanie customs authority with the guarantor of the amount due if default by the guarantor of the obligations under the bank guarantee;
3) duty garantauplatit′ to a customs body a penalty equal to 0.1 per cent of the amount payable for the každyjkalendarnyj day of delay;
4) condition, soglasnokotoromu performance obligations of the guarantor under the guarantee is the actual flow of funds to the account of the federal Treasury and (or) to the account, a specific international treaty the Member States of the Customs Union;
5) dejstviâbankovskoj guarantee.
5. the term of dejstviâpredostavlennoj bank guarantee may not exceed 36 months and must be sufficient dlâsvoevremennogo the direction of the customs body of the guarantor requirements for bank guarantee in case of default, secured by a bank guarantee.
6. banking garantiâna the date of its presentation to a customs body shall not enter into force. Allows for the adoption of the bank guarantee before its entry into force, provided that the bank guarantee is provided for the continuity of security for payment of customs duties, nalogovpo existing obligation and the difference between the day of its submission to the Customs authorities and the day of the entry into force of the bank guarantee in silune exceeds 15 days. Such a bank guarantee is used as security for payment of customs duties, taxes, after its entry into force.
7. Platel′ŝiktamožennyh duties and taxes when choosing a bank guarantee at the kačestveobespečeniâ paying customs duties and taxes represents a customs body with a covering letter, a bank guarantee. A bank guarantee can also be presented to a customs body a kreditnojorganizaciej Bank or insurance organization, which issued a bank guarantee (guarantor). Along with a bank guarantee in the form of the originals or attested copies of order vnotarial′nom are provided documents confirming the powers of persons concerned, the signatories to the bank guarantee. If ukazannyedokumenty previously presented to a customs body, further their submission is not required (in red. Federal law dated 5maâ, 2014. N 113-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 19, art. 2318). 8. A customs body shall consider the information provided a bank guarantee in a period not exceeding three (3) working days from the date of its receipt.
9. In the case of priemabankovskoj guarantee customs authority shall issue the payer of customs duties, taxes, customs reimbursement slip.
10. In case of refusal of admission bankovskojgarantii customs authority within the period ustanovlennyjčast′û 8 of this article, shall so inform the person submitting a bank guarantee, together with the reasons which warrant the refusal.
11. return of bank guarantee shall be carried out by a customs authority on the basis of written application of customs duties and taxes payer prescribed that the Customs organudostoveritsâ in performance, discontinue the secured obligations or provided that such an obligation does not arise. Allowed instead of returning a bank guarantee letter of organomgarantu customs direction release the guarantor from its obligations in connection with the refusal of the customs body of its rights under the bank guarantee.
12. Term of consideration of the written statement of the payer of the customs duties and taxes, shall not exceed five working dnejso the date of its receipt at a customs body. In case of refusal of the return of bank guarantee customs authority within the period specified, in writing, notify the payer of the customs duties and taxes, together with an indication of the reasons which warrant the refusal.
13. In the case of otzyvaCentral′nym Bank of the Russian Federation license for carrying out banking operations at the Bank, a credit institution or the license for conducting insurance activities of the insurance organization, vydavšihbankovskuû warranty, platel′ŝiktamožennyh, taxes, whose obligations were provided with bank guarantee specified Bank, a credit institution or insurance company shall not later than one month from the date of revocation of the relevant customs authority licenziipredostavit′ more security for payment of customs duties , taxes. After the specified in this part srokabankovskaâ the warranty is considered lapsed and refundable customs duties and taxes payer in accordance with the procedure laid down in part 11 of this article (as amended by the Federal law dated July 23, 2013 N 251-FZ-Sobraniezakonodatel′stva Russian Federation, 2013, N 30, art. 4084). 14. Federal organispolnitel′noj authorities, authorized in the area of finance, in consultation with the Federal Executive Body authorized in the area of customs, sets for banks, other credit institutions and insurers the maximum amount a bank guarantee and the maximum amount of all simultaneously existing bank guarantee issued by a bank or other crediting organization, a single insurance company, prinâtiâbankovskih guarantees by Customs authorities in order to ensure uplatytamožennyh fees , taxes.
15. The Bank, other credit organizations and their affiliates shall be determined by the same maximum amount a bank guarantee and the maximum amount of all simultaneously existing bank guarantees.
Article 142. VedenieReestra banks, other credit insurers organizaciji, possessing the right of issuing bank guarantees payment of taxes tamožennyhpošlin 1. Vklûčeniebankov other credit institutions and insurance companies in the register is carried out under the conditions set forth in this article. The registry can
included affiliates of banks, other credit organizations, which on behalf of the Bank or other credit organizations are issuing bank guarantees. Fee for inclusion in the Roster will be charged.
2. vklûčeniâbanka Conditions, other credit organization in the register are: 1) the existence of a license for carrying out banking operations, issued by the Central Bank of the Russian Federation, kotorojukazano the right to issue bank guarantees;
2) osuŝestvleniebankovskoj activities for at least five years;
3) naličiezaregistrirovannogo of the authorized capital in the amount of not less than 200 million rubles;
4) availability of their ownof (capital) of not less than one billion roubles;
5) compliance with mandatory regulations stipulated by legislation of the Russian Federation on banks and banking activities, on all reporting dates during the past six months;
6) there was no requirement of the Central Bank of the Russian Federation on the implementation of the measures for financial recovery of the credit organization;
7) otsutstviezadolžennosti on payment of customs payments.
3. The terms of the Bank's branch of the vklûčeniâfiliala other credit organization in the register are: 1) the inclusion of the Bank or other credit institution in the register;
2) recording the branch in the Book the State registration of credit institutions;
3) the existence of the right of issuing branch of bank guarantees provided for in the regulation on the branch.
4. the conditions for the inclusion of an insurance organization in the register are: 1) the presence of dejstvuûŝejpostoânnoj license of the Central Bank of the Russian Federation to the right carry on insurance business (in red. Federal zakonaot July 23, 2013 N 251-FZ-collection of laws of the Russian Federation, 2013, N 30, art. 4084);
2) naličiezaregistrirovannogo of the authorized capital in the amount of not less than 500 million rubles;
3) osuŝestvleniedeâtel′nosti as an insurance organization for at least five years;
4) absence of losses during the last calendar year;
5) the presence of svobodnyhaktivov on the last reporting date in an amount not less than the regulatory size;
6) presence of čistyhaktivov at the end of the last reporting period, the cost of which shall not be less than razmeraoplačennogo authorized capital;
7) otsutstviezadolžennosti on payment of customs payments.
(Part 4 lose force on June 30, 2016 year on osnovaniiFederal′nogo Act of December 30, 2015 N 463-FZ-collection of laws of the Russian Federation, 2016, N 1, p. 83)
5. to activate the vReestr Bank, a credit institution or an insurance organization apply in federal organispolnitel′noj authorities, authorized in customs matters, with a statement in writing and provide the following documents: 1) Bank, a kreditnaâorganizaciâ: Podpunkt"a) (" lost effect on the grounds of the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) b) (Podpunkt"b" lost effect on the grounds of the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477)) credit institution registration certificate by the Central Bank of the Russian Federation (if issued);
g) licensed by the Central Bank of the Russian Federation on the implementation of bankovskihoperacij, which States the right to issue bank guarantees;
d) certified in the prescribed manner a card with samples of signatures of the officials of the Bank, a credit institution, which provided the right signatures on bank guarantees, Bank a print iottiskom the credit organization;
e) document soderžaŝijrasčety own funds (capital) at each balance sheet date over the last six months, signed by Director and Chief Accountant and certified with the seal;
f) negotiable bill accounting accounts of a credit institution on the last reporting date, signed by Director and Chief Accountant and stamped;
w) profit job losses on the last reporting date, signed by Director and Chief Accountant and certified with the seal;
and a certificate of discharge) of the obligatory standards at each reporting date during the last six months, signed by Director and Chief Accountant and stamped;
k) audit opinion on the reliability of financial statements over the past year;
2) strahovaâorganizaciâ: Podpunkt"a) (" lost effect on the grounds of the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477) b) (Podpunkt"b" lost effect on the grounds of the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477)) a permanent license (with annexes) of the Central Bank of the Russian Federation to carry on insurance business (in red. Federal zakonaot July 23, 2013 N 251-FZ-collection of laws of the Russian Federation, 2013, N 30, art. 4084);
g) certified vustanovlennom order card with samples of signatures of the officials of the insurance organization, which provided the right signatures on bank guarantees, and seal insurance organization;
d) balance sheets for the last two quarters, signed by Director and Chief Accountant and sealed;
e) profit job loss for each quarter during the last kalendarnogogoda, signed by the head of the iglavnym accountant and sealed;
f) calculations of the ratio of assets and liabilities for each quarter during the last calendar year, signed by Director and Chief Accountant and sealed;
w) document that contains the information about key performance indicators over the past two quarters, signed rukovoditelemi chief accountant and certified with the seal;
Auditor's conclusion) about the reliability of financial statements over the past year.
(Para. 2 enforceable with the year June 30, 2016 osnovaniiFederal′nogo Act of December 30, 2015 N 463-FZ-collection of laws of the Russian Federation, 2016, N 1, p. 83)
6. For inclusion in the register of the Bank's branch, a branch of a credit institution together with the documents referred to in paragraph 1 of part 5 of this article shall be accompanied by: 1) regulations on the branch;
2) newsletter of the Central Bank of the Russian Federation on the introduction of a branch in the book the State registration of credit institutions;
3) certified vustanovlennom order card with samples of signatures of the officials of the branch, which provided the right signatures on bank guarantees, and seal of the branch.
6-1. Together with the documents referred to in part 5 of this article, a Bank, a kreditnaâorganizaciâ or an insurance organization shall be entitled to submit a document confirming registration of the legal entity in the unified State Register of legal entities (part 6-1 introduced by the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation, 2015, N 17, art. 2477). 6-2. In case the Bank, a credit institution or an insurance organization alone submitted a document confirming registration of the legal entity in the unified State Register of legal entities, the customs body requests information about the applicant, contained in the unified State Register of legal entities, using a unified system of interagency electronic interaction vfederal′nom Executive authority exercising State registration of legal entities and natural persons as individual entrepreneurs (part 6-2 introduced by the Federal law of April 20, 2015 N 102-FZ-collection of laws of the Russian Federation , 2015, N 17, art. 2477). 7. The documents referred to in paragraphs 5 and 6, nastoâŝejstat′i can be represented as originals ilizasvidetel′stvovannyh notary porâdkekopij. At the end of rassmotreniâzaâvleniâ the Federal Executive authority authorized in the area of Customs is obliged to return the claimant on egotrebovaniû originals submitted documents (in red. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 8. The Federal Executive authority authorized in the area of customs, examines the application for inclusion on the roster, and takes in a period not exceeding 30 days from the date of its receipt, the decision ovklûčenii Bank, a credit institution or an insurance organization in the register or to refuse inclusion on the roster. A decision on the inclusion in the register otkazevo is accepted only in the case of nesoblûdeniâuslovij the roster, provided by paragraphs 2-4 of this article, and (or) nepredstavleniâdokumentov provided by paragraphs 5 and 6 of this article. The applicant is notified of the decision in writing within three rabočihdnej from the date of adoption of this decision. In case of refusal to include in the Advanced Register identifies the reasons for the refusal.
9. The Federal Executive authority authorized in the area of customs, in support of predstavlennyhzaâvitelem has the right to request documents and information from third parties, as well as by public authorities documents containing the necessary information. These persons within 10 days from the date of receipt of the request to provide the requested documents. Request documents and information extends, and does not priostanavlivaettečeniâ the deadlines set out in part 8 of this article.
10. the Bank, inaâkreditnaâ organization or insurance organization
included in the roster for three years with 1-day of the month following the month of the adoption of the decision on the inclusion in the register.
10-1. Bank, a credit institution and its subsidiaries included in the register, in accordance with part 23 of article 141 of this federal law defines the amount of one odinakovaâmaksimal′naâ a bank guarantee and the maximum amount of all simultaneously existing bank guarantee (part 10-1 introduced by the Federal law of December 30, 2015 (N) 463-FZ-collection of laws of the Russian Federation, 2016, N 1, art. 83, comes into effect from June 30, 2016).
11. the federal authorities organispolnitel′noj Commissioner in the area of customs, in accordance with the statement of the Bank, a credit institution or insurance company about a change in the information contained vReestre, introduced on the basis of documents confirming such changes, the necessary changes in the registry.
12. the form and procedure for maintenance of the Register shall be approved by the Federal Executive Body authorized in oblastitamožennogo case.
13. the federal authorities organispolnitel′noj Commissioner in the area of tamožennogodela, provides periodic, but at least once every three months the publication of the registry on the svoemoficial′nom website and in their official publications.
Article 143. Obâzannostibankov other credit institutions and strahovyhorganizacij entries in the register of Banks, inyekreditnye organizations and insurance companies on the roster shall: 1) comply with a restriction on the maximum amount a bank guarantee and the maximum amount of all simultaneously existing bank guarantee issued by a Bank, one a credit institution or an insurance organization for making such bank guarantees to customs authorities in order to ensure payment of the customs duties and taxes;
2) submit within the prescribed time-limits the applicant properly otčetnuûdokumentaciû and other information in accordance with the procedure for maintenance of the register;
3) comply with the terms of the bank guarantee iobâzatel′stva on it;
4) sent within the deadlines in the Federal Executive authority authorized in the area of customs information electronically on issued bank guarantees issued in writing on paper (paragraph 4vveden of the Federal law of December 30, 2015 (N) 463-FZ-collection of laws of the Russian Federation, 2016, N 1, art. 83, comes into effect from June 30, 2016).
Article 144. Isklûčeniebanka other credit organization or strahovojorganizacii from the registry 1. The Bank, a credit institution or strahovaâorganizaciâ are excluded from the registry by the decision of a federal body of executive power with a mandate in the field of customs, in the following cases: 1) likvidaciibanka other credit organization ilistrahovoj organization;
2) Central′nymbankom revocation of the Russian Federation license for carrying out banking operations at the Bank, a credit institution or, license to carry on insurance activities of the insurance company (July 23, 2013 Federal zakonaot N 251-FZ-collection of laws of the Russian Federation, 2013, N 30, art. 4084);
3) failure while byodnogo of the conditions for inclusion in the registry;
4) non-performance of obligations stipulated in article 143 of this federal law;
5) expiration of inclusion in the register, if before the expiry of the specified term are not filed in the prescribed manner a statement of re-enabling the registry;
6) on pis′mennomuzaâvleniû Bank, a kreditnojorganizacii or an insurance organization.
2. The Federal Executive authority authorized in the area of customs, within three working days from the date of the Bank's other exceptions of a credit institution or an insurance organization from the registry shall inform the Bank, a credit institution or an insurance organization with an indication of the reason for the exception.
3. Isklûčeniebanka, a credit organization ilistrahovoj organization from the registry does not cease actions issued by them and taken tamožennymiorganami bank guarantees and does not release them from liability for non-performance or undue performance of the conditions of such bank guarantees.
4. the Bank, other kreditnaâorganizaciâ or insurance organization, excluded from the registry in connection with failure to perform obligations under the bank guarantee, can be re included in the register, subject to payment of arrears on payment of customs payments, penalties and interest, one year after the repayment of such debt.
5. the Bank, other kreditnaâorganizaciâ or insurance organization, excluded from the register for non-compliance with the limits on the maximum amount a bank guarantee and (or) the maximum amount of all simultaneously existing bank guarantees that are defined in the registry for this Bank, a credit institution or insurance company can be povtornovklûčeny in the register, provided that the reason for the exception from the registry.
Article 145. Vneseniedenežnyh funds (money) as obespečeniâuplaty of customs duties and taxes 1. Money (money) as obespečeniâuplaty of customs duties, taxes (cash deposit) made to the account of the federal Treasury. Bail may be submitted by individuals, peremeŝaûŝimičerez customs border of goods for personal use, also in cash.
2. Interest on mortgage summudenežnogo is not calculated.
3. When failure to the obligation secured by the pledge of money payable amounts of customs payments and taxes, penalties, interest shall be collected by the Customs authorities of the summdenežnogo pledge in the manner prescribed by this federal law.
4. in the performance of, the termination of the obligation secured by cash collateral or, if such an obligation arose, the bail shall be returned, use for payment of customs payments or credited through advance payments order stipulated by this federal law.
5. In podtverždenievneseniâ the cashier of a customs body or income on account of Federal Exchequer cash collateral to a person who has denežnyjzalog issued customs receipt, form and modalities of operation of which shall be determined by the Federal Executive authority authorized in the area of customs, in coordination with the Federal Executive Body authorized in the area of finance. The Customs receipt shall not be transferable. In case of loss of customs receipts, customs authority, its issuing, based on statements made by the person who made the bail (his successor), issue a duplicate of the customs receipts.
6. Money deposit can be used for payment of customs payments calculated on goods in respect to kotoryhobâzatel′stva provided the cash collateral when providing customs receipts and compliance with one of the following conditions: 1) if obâzatel′stvapo goods specified in this part are performed or terminated;
2) if the use of cash collateral on account of payment of customs payments shall entail the termination of secured imobâzatel′stv for the goods specified in this part.
7. Ostatokneispol′zovannogo for payment of customs payments the cash collateral shall be returned or credited in sčetavansovyh payments in accordance with article 149 of this federal law.
Article 146. Surety 1. Surety issued the contract of suretyship between the customs authority and the guarantor. To legal relationships connected with the conclusion of the contract of suretyship, the fulfilment of obligations secured by surety, poručitelûtrebovaniâ view, termination of suretyship is subject to the provisions of civil legislation of the Russian Federation and the present Federal law.
2. when selecting the customs duties and taxes payer guarantee as security for payment of taxes tamožennyhpošlin person imeûŝeenamerenie to become a sponsor, transmits the Customs organpredloženie the contract of suretyship.
However, the proposal is submitted in two identical copies of a draft contract of guarantee, signed and certified by the person in the manner prescribed by the civil legislation of the Russian Federation, as well as the consent of the customs duties and taxes payer in order that a person with the intention of becoming a sponsor can act as a surety for him.
3. Draft dogovoraporučitel′stva must contain provisions that: 1) platel′ŝiktamožennyh duties, taxes, and the guarantor shall be jointly and severally liable for performance of the secured obligation;
2) the period of validity of the contract of guarantee does not exceed two years.
4. a surety shall be accepted by the Customs authorities if any of the following conditions: 1) If a person who has the intention to become a sponsor, meet the criteria defined by the Government of the Russian Federation;
2) If a person who has the intention to become a surety, the surety vdogovore assumes the obligation to provide a document which ensures proper performance sponsor of its obligations to the customs authority, bank guarantee, kotorojbeneficiarom performs the customs authority in the amount of not less than surety obligations accepted under a contract of suretyship. When this guarantee agreement vstupaetv with effect from the date on which the specified bank guarantee.
5. A proposal to conclude a contract of suretyship
considered a customs body within 15 working days from the date of receipt of the proposal and the accompanying documents to the customs body.
6. In the event of the conclusion of the contract of suretyship, the customs authority shall issue the payer of customs duties, taxes, customs reimbursement slip.
7. In case of refusal to conclude a contract of suretyship, a customs body within the period stipulated in part 5 of this article, shall so inform the person issuing an invitation to enter into a contract of suretyship, stating the reasons which warrant the refusal.
8. To obespečeniâispolneniâ the obligation to pay the customs duties and taxes of several individuals with the surety contract of guarantee for liabilities of such persons may be exercised by the Federal Executive Body authorized in customs.
9. the customs authority say the costs associated with the conclusion of the contract of suretyship.
Chapter 17. Return (classification) of customs duties, taxes and other money funds Article 147. Return (round) overpaid or overcharged amounts of customs duties, taxes and inyhdenežnyh means 1. Overpaid or unduly levied, taxes summytamožennyh podležatvozvratu by a decision of the customs authority, upon application by the payer (egopravopreemnika). The application and the attached documents are submitted to the customs body, which was declaring of goods and, in the case of application of the centralised procedure of payment of customs duties and taxes to the customs body with kotorymzaklûčeno agreement on its implementation, either to a customs body, which was collecting, not later than three years from the date of their payment or foreclosure.
2. the application for refund of overpaid or overcharged amounts of customs duties and taxes shall be accompanied by the following documents: 1) payment document confirming the payment or recovery of customs duties and taxes to be returned;
2) documents confirming the calculation of customs duties and taxes to be returned;
3) documents certifying payment of excessive or unnecessary recovery of customs duties and taxes;
4) documents specified in parts 4-7 article 122 of this federal law, depending on the status of the applicant and given the status of returned funds;
5) document proving consent, customs duties, taxes, title, on their return to the person who has the obligation to pay customs duties, taxes, when applying for vozvratetamožennyh duties, taxes a person entrusted with responsibility for their payment;
6) other documents which may be presented by the person to confirm validity of the check-in process.
3. If the customs authority previously submitted documents specified in parts 4-7 of article 122 of the present Federal′nogozakona, a taxpayer may not submit such documents repeatedly, giving information about the submission to the Customs authorities and the absence of takihdokumentov.
4. If there is no vzaâvlenii on the return of the required information, and failure to provide necessary documents specified zaâvleniepodležit returned to the payer (his successor in title) without consideration with the reasoned explanation vpis′mennoj form causes impossibility of its consideration of the application. Return the specified statement is not pozdneepâti business days from the date of its receipt at a customs body. In slučaevozvrata the customs authority of the application without considering the payer (his successor) may reapply statement about returning izlišneuplačennyh or overcharged the customs duties and taxes within the time frames stipulated in part 1 of this article.
5. When detecting fact superfluous or unnecessary payment recovery of customs duties, taxes, a customs body shall not later than one month from the day when such fact shall inform the payer of amounts overpaid or overcharged the customs duties and taxes.
6. Refund of overpaid or overcharged the customs duties and taxes will be accorded on the decision of the customs authority, which administers the money data. The total period of consideration of an application for the refund, a decision on the return and refund of overpaid or overcharged duties, taxes may not exceed odinmesâc from the date of filing an application for the refund and the submission of document vsehneobhodimyh. If there is a violation of the stated period for the amount overpaid or overcharged customs duties, taxes, not returned vustanovlennyj procentyza accrued period each day of violation of maturity. When you return the overcharged in accordance with this federal law 18 položeniâmiglavy customs duties, nalogovprocenty on amount of overcharged duties, nalogovnačislâûtsâ from the day following the day of punishment on the day of the actual return. The interest rate is taken equal rate of refinancing of the Central Bank of the Russian Federation in the period breaches of maturity.
7. return of overpaid or overcharged duties, taxes shall be made on account of the payer (his successor), specified in the application for refund.
8. return of overpaid or overcharged duties, taxes shall be made in the currency of the Russian Federation.
9. At return of overpaid or overcharged customs duties and taxes, repayment amounts are also subject to penalties and interest paid or deducted from the amount returned by the customs duties and taxes, except for refund of customs duties in accordance with article 148 of this federal law.
10. return izlišneuplačennyh or overcharged export customs duties and taxes at the request of the payer (its successor) may take the form of credit against duty on payment of customs duties, taxes, penalties and interest. Refund of overpaid or izlišnevzyskannyh of import customs duties at the request of the payer (its successor) may take the form of credit against duty to pay customs duties. Overpaid or overcharged import tamožennyhpošlin into the account of the execution of the obligation to pay the export taxes tamožennyhpošlin not allowed.
11. credit izlišneuplačennyh or overcharged duties, nalogovosuŝestvlâetsâ in accordance with this article, in relation to a point of return, taking into account the provisions of part 12 of this article.
12. Refund of overpaid or overcharged the customs duties and taxes is not possible: 1) if the payer of the arrears in the payment of customs duties, nalogovv amount of such indebtedness. In that case, according to a statement from the payer (its successor) can be produced by overpaid or overcharged customs duties and taxes, repayment of such indebtedness, taking into account the provisions of part 10 of this article;
2) if the amount tamožennyhpošlin, taxes to be returned is less than 150 roubles, except customs duties and taxes izlišnejuplaty by individuals or their excessive recovery with specified persons;
3) in the case of an application for refund of customs duties and taxes upon expiration of the deadlines.
13. If you have debts on payment of customs duties, taxes, penalties and procentovtamožennyj authority may exercise its recovery at the expense of overpaid or overcharged customs duties and taxes, in accordance with article 158nastoâŝego of the Federal Act. A customs body shall inform the payer (its successor) of discharge classification within three days from the day following the day of its implementation.
14. in vozvratetamožennyh, taxes interest not paid snih, except under paragraph 6 of this article, and the amounts are not indexed.
15. application form for refund payer (standings) overpaid or overcharged customs duties, taxes and the form of the decision of the customs body on return (offset) overpaid or overcharged duties, taxes are approved by the Federal Executive Body authorized in the area of customs.
Article 148. Other slučaivozvrata customs duties and taxes 1. Tamožennyhpošlin return, taxes shall be made in the case of: 1) refusal to release of goods in accordance with the established customs procedure in respect of the amounts of customs duties and taxes paid in connection with the registration of a customs declaration for placing goods under the customs procedure;
2) tamožennojdeklaracii revocation;
3 naiboleeblagopriâtstvuemoj mode) restoration of the nation or of tariff preferences;
4) if the customs code of the Customs Union and (or) this federal law provides for recovery of payments of customs duties and taxes when placing goods under a customs procedure, re-exportation or when placing goods under a customs procedure, destruction or refusal in favour of the State or re-import of goods;
5) modified with permission of a customs body previously declared customs procedure, if the sum of customs duties and taxes payable upon placing goods under a customs procedure, the newly elected is less than the amount of customs duties and taxes paid at the initial Customs procedure, except for
case predusmotrennogopunktom 6 article 282 of the customs code of the Customs Union;
6) return (fully or partly) provisional special duties, provisional anti-dumping duty and countervailing duty in accordance with the international treaties to which the States členovTamožennogo Union and (or) the legislation of the Russian Federation on special protective, antidumping and countervailing measures when importing goods.
2. return tamožennyhpošlin, taxes in the cases mentioned in part 1 of this article shall be made when filing the application that no later than one year from the day following the day of circumstances entailing the return summtamožennyh paid duties and taxes, in accordance with the present article primenitel′nok refund of overpaid or overcharged customs payments. While provisions of part 9 of article 147 of this federal law do not apply.
Article 149. Return (round) 1 the cash collateral. Return denežnogozaloga or its primacy in the account of advances is subject to execution or termination of the obligation secured by cash collateral, if the claim for refund (offset) denežnogozaloga filed by the person who made the bail (his successor), a customs body within three years from the day following the day of execution or termination of obligations. Return (round) cash collateral is also carried out, esliobâzatel′stva, secured by cash collateral does not occur when the ètomukazannyj application deadline for refund (standings) cash zalogaisčislâetsâ from the day of registration by a customs body of customs receipts. After these periods, unclaimed amounts of cash collateral are recorded within other non-tax revenues of the federal budget and are non-refundable.
2. the application for refund (offset) of the cash collateral shall be accompanied by: 1) billing document confirming paying in cash collateral;
2) Customs receipt;
3) documents certifying performance (ending) the obligation secured by cash collateral;
4) documents specified in parts 4-7 article 122 of this federal law, depending on the status of the applicant and subject to status returned (credits);
5) other documents which may be presented to validate return (offset).
3. If the vtamožennyj body earlier submitted documents specified in parts 4-7 of article 122 of the present Federal′nogozakona, a taxpayer may not submit such documents repeatedly, giving information about the submission to the Customs authorities and the lack of such documents.
4. Claim for refund (offset) of the cash collateral and annexed documents shall be submitted to the customs body that administers the cash collateral. In the absence of the statement required information, non-tamožennojraspiski and (or) the necessary documents this statement shall be returned to the person who has made the bail (his successor), without consideration with the reasoned explanation in writing the reasons for the inability to review ètogozaâvleniâ.
Return the specified statement is made not later than pâtirabočih days from the date of its receipt at a customs body. In case of return of the customs authority of the application without considering the person marking the bail (his successor), is entitled to reapply statement on return (offset) of the cash collateral within the time frames stipulated in part 1 of this article.
5. return (round) cash collateral is made by decision of the customs body, kotoryjosuŝestvlâet administration of the cash collateral. The General term of consideration of application for refund (standings) cash bail, a decision on the return (offset) of the cash collateral and return (offset) the amounts of the cash collateral cannot exceed one month from the date of filing of the application and submission of all necessary documents.
6. Cash in the currency of the Russian Federation zalogvozvraŝaetsâ in cashless order on account of the person who made the bail (his successor), specified in the application for the return of denežnogozaloga.
Offsetting the cash collateral in advance platežejosuŝestvlâetsâ account in the currency of the Russian Federation.
7. return (round) of the cash collateral shall not be made if the person who made the bail (his successor), debt on payment of customs payments, penalties or interest in the amount of such debt. A customs body shall have the right to foreclose on bail in accordance with article 158 of the present Federal law.
8. When you return (offset) of the amounts of money they zalogaprocenty are not paid, the amounts are not indexed and commissions on banking operations paid for by remittances.
9. application form for refund payer (offset) of the cash collateral and the form of the decision of the customs body on return (offset) of the cash collateral shall be approved by the Federal Executive Body authorized in the area of customs.
Chapter 18. Vzyskanietamožennyh payments Article 150. Obŝiepravila enforcement tamožennyhpošlin, taxes 1. Enforcement of customs duties, taxes shall be made with the payers of customs duties, taxes or by the value of the goods for which the customs duties, taxes are not paid.
2. Enforcement of customs duties, sales taxes of legal entities and individual entrepreneurs is made at the expense of the payer's accounts in banks, at the expense of security for payment of customs payments, at the expense of the unencumbered balances of advance payments, the cash collateral, overpaid (recovered) Customs payments and other property of the payer, as well as in the courts. Enforcement of customs duties, taxes on individuals, except for individual entrepreneurs, judicially, except cases, 3 ustanovlennogočast′û article 154 of this federal law.
3. Before applying the measures poprinuditel′nomu recovery of customs duties, taxes, tamožennyjorgan exposes the customs duties and taxes payer claim for payment of customs payments in accordance with article 152 of the present Federal′nogozakona, except as provided by paragraphs 2 and 3 of article 154 and part 2 of article 157 of this Federal′nogozakona, as well as if the payer of the customs duties and taxes is the customs authority.
4. When a joint and several obligation on payment of customs duties, taxes and customs representative of the declarant requirements obuplate customs payments are billed at the same time the declarant and the Customs Representative with indication about this in dannyhtrebovaniâh.
The claim for payment of customs payments and taxes billed to a person carrying out declaring of goods as a customs representative, also in the case if the person ceased its activities as a customs representative. If the opportunity to exhibit the requirement of payment of customs payments immediately two persons referred to in this part is missing, the customs body exposes the claim for payment of customs payments to one of these two persons. When applying measures on the forced withholding of customs duties, taxes, prisolidarnoj the obligation to pay the customs duties and taxes, the Customs authorities shall enjoy the rights of a creditor under a joint and several obligation under regulation ustanovlennymgraždanskim the legislation of the Russian Federation.
5. Enforcement of customs payments not made: 1) if the request does not put customs payment obuplate within three years from the date of the expiration of the ihuplaty, either from the date of discovery of the withholding of customs duties and taxes when conducting customs control after release of goods referred to in subparagraph 1 of paragraph 1 of article 200 of the customs code of the Customs Union, or dnânastupleniâ events, vlekuŝegoobâzannost′ individuals to pay customs duties taxes in accordance with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs;
2) if the obligation on payment of customs duties, taxes, ceased in accordance with subparagraph 4 of paragraph 2 of article 80 the customs code of the Customs Union.
6. If in accordance with this federal law of customs duties and taxes payer is a customs body, collection of customs duties and taxes shall be effected in the manner prescribed by the Russian Government.
7. Enforcement of customs duties and taxes with a customs carrier in accordance with the second paragraph of paragraph 2 of article 93 of the customs code of the Customs Union is effected in the manner prescribed by this chapter.
8. When vozniknoveniiobâzannosti on payment of customs duties and taxes on the territory of another Member State Tamožennogosoûza payable customs duties, taxes are levied on the basis of documents defined by the international agreement of Member States of the Customs Union, without accruing penalties.
Article 151. Penalties 1. Term priznaûtsâustanovlennye this article sums of customs duties and taxes payer was obliged to pay in the event of non-payment or incomplete payment of customs duties and taxes within the deadlines established by the customs legislation of the Customs Union and (or) law Russianfederation on Customs Affairs.
2. Except as provided by paragraphs 5-8 of this article, penalties are assessed for each calendar day of delay in payment of customs duties, taxes, beginning with the day following the day of expiration of the period of payment of customs duties and taxes, on the day of execution of obligations on payment of customs duties, taxes, or on the day of adoption of the decision on granting a deferral or installment payment of customs duties, taxes (inclusive) as a percentage of the amount of unpaid tamožennyhpošlin taxes in the amount of one three-hundredth of the refinancing rate of the Central Bank of the Russian Federation serving period of repayment of customs duties and taxes. For the purposes of calculating penalties applies the refinancing rate of the Central Bank of the Russian Federation in the period of delay of payment of customs duties, taxes.
3. Fines not načislâûtsâv situations: 1) if the payer is not installed tamožennymorganom of customs duties and taxes;
2) if tamožennyepošliny, taxes are levied in accordance with part 8 of article 150 of this federal law;
3) stipulated by the legislation of the Russian Federation on Insolvency (bankruptcy);
4) determining customs value of goods in accordance with paragraph 5 of article 64 of the customs code of the Customs Union;
5) in other cases stipulated by this federal law.
4. reduce the amount of assessed penalties, as well as granting a deferral or installment payment penalties are not allowed.
5. When submitting the surety or guarantor to the creditor under the contract of suretyship or trebovaniâbeneficiara on bank guarantee penalties are assessed in accordance with part 2 of this article on the day of the invoice specified requirements, inclusive, unless otherwise nepredusmotreno international treaties of the Russian Federation.
6. In case of claims for payment of default interest shall accrue on the payer tamožennyhplatežej day exhibiting specified requirements, inclusive. In the case of non-payment of customs duties and taxes, in time within this requirement, or if their recovery is not fully enforceable, defined by this federal law, penalties are assessed in accordance with part 2 of this article.
7. In cases where the amount of penalties assessed in accordance with part 2 of this article shall not be charged vpolnom volume at the expense of other property of the payer or by the courts, with respect to amounts unpaid penalties payer of customs duties and taxes, shall be sent to the claim for payment of customs payments, while failure to specified requirements within deadlines enforcement measures are taken in the manner provided for in this chapter.
8. in default of obligation provided with pledge money, fines are charged on day of discovery obligations secured by cash collateral and extinguished by him.
9. Fines uplačivaûtsânarâdu amounts underpaid regardless of the application of other measures of responsibility for violation of the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs.
10. Penalties uplačivaûtsâodnovremenno the payment of outstanding amounts of customs duties, taxes or upon payment of such sums, but not later than one month from the date of payment of the amounts of customs duties and taxes.
11. applying opredostavlenii deferral or installment payment of customs duties and taxes, shall not suspend the accrual of penalties on the amount underpaid.
12. Payment, collection, and refund penalties are carried out according to the rules established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs with regard to the payment, collection and repayment of customs duties and taxes.
Article 152. Trebovanieob payment of customs duties 1. Uplatetamožennyh payment requirement constitutes a notification of customs authority in writing is not paid within the prescribed period of the amount of customs duties, as well as the obligation to pay within the prescribed period of this demand unpaid amount of customs payments, penalties and (or) per cent.
2. If an obligation to pay customs duties and taxes in respect of which, in accordance with the nastoâŝimFederal′nym Act is forwarded to the claim for payment of customs payments, changed after the directions specified requirements, the customs body sends qualified the claim for payment of customs payments indicating the grounds izmeneniâobâzannosti. While initially aimed the claim for payment of the tamožennyhplatežej shall be revoked at the qualified claims for payment of customs payments.
3. When a joint and several obligation platel′ŝikovtamožennyh duties, taxes, qualified the claim for payment of customs payments shall be sent to the same individuals (the same person), which was sent to the drive (which) has withdrawn the claim for payment of customs payments.
4. the claim for payment of customs payments (qualified the claim for payment of customs payments) must soderžat′svedeniâ on the amount of customs duties payable, the amount of penalties and (or) interest accrued on the day of invoicing requirements, duration of payment of customs duties, taxes, the term ispolneniâtrebovaniâ, as well as measures on the forced withholding of customs duties, taxes and penalties that apply in the case of non-observance of this requirement and the grounds payer billing such a requirement. Form of the claim for payment of customs payments and order filling shall be approved by the Federal Executive Body authorized in customs.
5. the claim for payment of customs payments must be sent to the customs duties and taxes payer no later than 10 working days from the date of discovery of the facts of the withholding or nepolnojuplaty customs payments, partially if the facts identified in the implementation of tamožennogokontrolâ after the release of the goods, including the validation of data declared related to customs operations connected with the release of the goods.
6. detection of faktaneuplaty or incomplete payment of customs payments is fixed by aktomtamožennogo body about the discovery of the fact of non-payment or incomplete payment of customs payments no later than five working days after the decision of the customs body authorized person according to the results of the customs in the appropriate form, which found violations, resulting in the emergence of the obligation to pay the customs duties and taxes.
7. When conducting customs control in the form of customs inspection of discovery of the fact of non-payment or incomplete payment of customs payments is fixed by an act of the customs body no later than five working days after the date of receipt by a customs body, release of the goods, producing copies of the Customs Act and the corresponding decisions (decisions) in the sphere of customs.
8. In the case of a decision concerning adjustment of customs value, on amendments to the information contained in the declarations for goods after release of goods and adjust its electronic copy day discovery of non-payment or incomplete payment of customs payments and taxes shall be the day filling out a customs value adjustment form and customs payments adjustment form for the goods declaration.
9. In the Act of tamožennogoorgana about the discovery of the fact of non-payment or incomplete payment of customs payments form and porâdokzapolneniâ which are approved by the Federal Executive Body authorized in the area of customs, must be specified: 1) nomersootvetstvuûŝego document and date the customs body formed according to the results of customs controls;
2) nomeradokumentov, pozvolâûŝihidentificirovat′ product, with the application of these instruments;
3) calculation of podležaŝihuplate (surcharge) of customs payments;
4) violations, resulting in the emergence of the obligation to pay the customs duties, taxes, customs control porezul′tatam identified in an appropriate form.
10. When narušeniitrebovanij and conditions of customs procedures which, in accordance with the Customs Union zakonodatel′stvomTamožennogo and (or) the legislation of the Russian Federation on Customs Affairs leads the offensive contribution, tamožennyhpošlin, taxes, the claim for payment of customs payments should byt′napravleno not later than three months after the day when the specified violations.
Day of discovery of non-payment or incomplete payment of customs payments is fixed by aktomtamožennogo body about the discovery of the fact of non-payment or incomplete payment of customs payments in accordance with parts 6-8 of this article.
11. term of ispolneniâtrebovaniâ on payment of customs payments shall be not less than 10rabočih days and no more than 20 calendar days from the date of receipt of the specified requirements.
12. Utočnennoetrebovanie on payment of customs payments must be sent no later than 10 working days from the date of confirmation evidencing the change of responsibility on payment of customs duties and taxes.
13. term of ispolneniâutočnennogo requirements is not more than 10 working days after receipt of qualified claims for payment of customs payments.
14. The direction of the claim for payment of customs payments (qualified claims for payment of customs payments and taxes) after the expiry of the time limits laid down in this article is not a basis for the recognition of this requirement.
15. When napravleniitrebovaniâ on payment of customs payments (qualified claims for payment of customs payments and taxes) after
the expiry of the time limits laid down in this article, penalties and/or interest payable, accrued on the date of termination specified dates inclusive.
16. the claim for payment of customs payments (qualified the claim for payment of customs payments) may be referred to the Manager or other authorized representative of the organization or to an individual personally against receipt or otherwise confirming the fact and datupolučeniâ requirements. If these individuals are shying away from getting this requirement, it shall be sent by certified mail. The claim for payment of customs payments (qualified the claim for payment of customs payments) is deemed to have been received after six days from the date of dispatch of a registered letter.
17. in default of payment requirements tamožennyhplatežej (qualified claims for payment of customs duties) within the deadlines established by the nastoâŝejstat′ej, prinimaûtmery customs authorities on the forced withholding of customs duties and taxes in accordance with this chapter.
18. the claim for payment of customs payments (the requirement for qualified uplatetamožennyh payments) shall be sent to the customs duties and taxes payer regardless of his attraction to the criminal or administrative liability.
Article 153. Vzyskanietamožennyh payments at the expense of funds available to banks sčetahplatel′ŝika (undisputed recovery) 1. With the failure of the claim for payment of customs payments (qualified claims for payment of customs duties) within the prescribed srokitamožennyj body takes a decision on the recovery of funds from the payer's accounts in banks in indisputably within summtamožennyh payments (refined the claim for payment of customs payments and taxes) specified in the claim for payment of customs payments, and the amounts of the penalties assessed on the day of making such a decision.
2. the decision on the recovery of funds in an uncontested procedure (hereinafter decision on an uncontested recovery), the form and procedure of filling which are approved by the Federal organomispolnitel′noj authorities, authorized in the area of customs, dolžnosoderžat′ information about the amount of exigible customs payments, the amount of penalties and (or) interest accrued on the day of billing solutions, of unquestionable recovery, details of unsettled claims for payment of customs payments (qualified claims for payment of customs payments).
3. a decision on an uncontested recovery was adopted by a customs body no later than 60 calendar days from the date of expiry of the period of execution of the claim for payment of customs payments (qualified claims for payment of customs payments) if the utamožennogo authority has information about the payer's accounts in the Bank.
4. Decision on an uncontested recovery is the reason for the direction of the customs body to a Bank, which opened the account of the remitter, collection orders (orders) to write off from the accounts of the remitter and the transfer to Federal′nogokaznačejstva account or to an account, a specific international treaty the Member States of the Customs Union, the necessary funds.
5. Recovery of customs payments shall be made without further authorisation from the payer's bank accounts, except for the credit, unless otherwise provided by the legislation of the Russian Federation on taxes and fees. Recovery of customs payments from bank accounts opened in foreign currency shall be equivalent to the amount of customs duties payable in the currency of the Russian Federation on the exchange rate of the Central Bank of the Russian Federation on the day of actual recovery. In case of cash funds in the bank accounts opened in foreign currency, Chief (Deputy Chief) of a customs body, simultaneously with the collection request (by order) sends the order to the payer's Bank about selling cash payer stored in foreign currency, not later than the next day.
6. Send order (an order) of a customs body is sent to the Bank, which opened an account of the payer, within one month from the date of adoption of the decision on an uncontested recovery and executed by the Bank in the manner and within the time limits established by the Russian Federation legislation on taxes and fees for execution of collection orders (orders) of the tax authority.
7. If an obligation to uplatetamožennyh payments ceased or performed in full payer independently or amount of arrears in the payment of customs duties levied on the account of the payer in accordance with this federal law, the customs body, which bore decidedto unquestionable recovery, no later than three working days from the date of termination or fulfillment in full responsibility for payment of customs payments annul such a decision and notify the Bank in writing about revoking the collection order (orders).
8. Eslizadolžennost′ on payment of customs payments will be extinguished (stopped or executed) partially, tamožennyjorgan, judgement on an uncontested recovery, no later than three working days from the date of častičnogoispolneniâ obligations on payment of customs payments in new Bank Treasury sends order (order) on the outstanding amount of debt on payment of customs payments with Bank written notice of revocation of the previous collection orders (orders). With this new decision on an uncontested recovery by a customs body shall not be imposed.
Article 154. Obraŝenievzyskaniâ on security for payment of taxes tamožennyhpošlin 1. The customs authority may require a guarantor issuing a bank guarantee, the guarantor to pay the amount of money in the amount of unpaid customs duties, including penalties and interest, or to foreclose on the collateral. A customs body, revealing a violation of the obligation of the person, entailing the obligation to pay customs duties and taxes, the execution of which is secured by a pledge of property, Bank guaranty, the surety is entitled to act as lender (the beneficiary) with polnymob″emom of the rights of the creditor (the beneficiary), even if the contract of pledge of property, bank guarantee or in a contract of suretyship in kačestvekreditora (the beneficiary) is named after a customs body.
2. If not already installed location (residence) of the payer of the customs duties, taxes, customs duties, taxes, iliplatel′ŝikom is a foreign person, the customs body shall be entitled to perform the steps listed in part 1 of this article, without the vystavleniâètomu face the requirement of payment of customs payments. If platel′ŝikomtamožennyh duties and taxes is a foreign person, the customs authority at the same time with an action referred to in paragraph 1 of this article, shall notify ètolico of foreclosure on security for payment of tamožennyhpošlin, taxes.
3. When using as collateral duties, uplatytamožennyh nalogovdenežnogo mortgage foreclosure on the amount of cash collateral is carried out without sending claims for payment of customs payments and without collection of customs payments at the expense of the payer's accounts in banks, if the obligation to pay customs duties and taxes has arisen in connection with failure to perform obligations secured by cash collateral. Vzyskanieosuŝestvlâetsâ within three working days from the date of discovery of default. A customs body shall inform the payer of discharge of recovery within three working days from the dnâobraŝeniâ recovery amount of cash collateral.
If the amount of cash collateral will not be enough to repay debt on payment of customs payments, penalties, nanepogašennuû arrears on payment of customs payments, increase for delay exposed the claim for payment of customs payments iprimenâûtsâ enforcement measures in the manner prescribed by this federal law.
Article 155. Suspension of operations on account (account) platel′ŝikatamožennyh duties, taxes (organizations or individual entrepreneurs) in Bank 1. Suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank is used for the enforcement of decisions on uncontested recovery. Suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank does not apply to payments, the sequence of execution in accordance with the civil legislation of the Russian Federation, preceded by the execution of the obligation to pay the customs duties, taxes, and for write-off and perečisleniûdenežnyh to payment of customs duties, taxes and other obâzatel′nyhplatežej in the budget system of the Russian Federation.
2. The decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the pot is taken by the Chief (Deputy Chief) of a customs body, submitted a claim for payment of customs payments (adjusted trebovaniâob payment of customs payments) in the event of default specified by the payer of this requirement. The decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank cannot be accepted earlier judgement on an uncontested recovery.
3. Suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank means stopping bank debit transactions on those accounts (account) within the amount indicated in the decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank, unless otherwise stipulated by part 1 of this article.
4. Suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank cancelled the decision of the Customs organaob the lifting of suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank no later than one business day following the day of receipt by a customs body documents (copies) confirming the recovery of the customs duties and taxes.
5. The decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank passed the customs authority in the Bank on paper or in electronic form no later than the next working day after the day of its adoption.
6. decision concerning the lifting of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the pot is awarded to the Bank representative by a customs officer or a receipt is sent electronically to the Bank not later than the next working day after the day of its adoption.
7. The form of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank and the decision to lift the suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank electronically and channeling these decisions by the customs body in the Bank shall be established by the Central Bank of the Russian Federation by agreement with the federal body of executive power authorized in the area of customs.
8. Form of decisions of the opriostanovlenii operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank and the decision to lift the suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank on paper nositelei the procedure for sending these decisions by the customs body in the Bank establishes the Federal Executive authority authorized in the area of customs.
9. The decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank must contain an indication of requisites neispolnennogotrebovaniâ on payment of customs payments (qualified claims for payment of customs payments) irešeniâ on an uncontested recovery, full name of the Bank, BIC, type and account number of the payer of the customs duties and taxes.
10. decision concerning the lifting of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank must contain the full name of the Bank, BIC, type and account number of the payer of the customs duties and taxes.
11. A copy of the opriostanovlenii operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank or a decision on the lifting of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank passed the specified payer against receipt or otherwise, indicating the date of receiving a copy of the relevant decision.
12. The Bank shall be obliged to inform the customs authority the money payer of customs duties, taxes (organizations or individual entrepreneurs) in the accounts (account) in Bank operations forhow (which) have been suspended, not later than the next day after the date of receipt of the decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank.
13. The decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank shall be unconditional execution of the Bank.
14. Suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank from the date of receipt of the decision to suspend such operations and up to the date of receipt of the decision on the lifting of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank.
15. date and vremâpolučeniâ decision of the customs authority to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank shall be specified in the notification of receipt or receipt on receipt of such decision. When sending to the Bank's decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank electronically, the date and time of receipt by the Bank shall be determined in accordance with the procedure set by the Central Bank of the Russian Federation by agreement with the Federal Executive authority authorized in the area of customs.
16. If the total amount of money sredstvplatel′ŝika of customs duties, taxes (organizations or individual entrepreneurs) accounts (account) in the Bank, which (who) suspended on the basis of the decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank exceeds the specified in this decision, the sum specified in writing by the payer may apply to the customs authority a statement on the lifting of the suspension of transactions on their accounts (account) in the pot with the obligatory indication of accounts (accounts) with the Bank located on the territory of the Russian Federation, where (which) has sufficient funds for the execution of decisions on uncontested recovery.
17. the customs authority before a decision is taken on the lifting of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank for the day following the day of receipt of the application of customs duties and taxes payer (organizations or individual entrepreneurs) shall submit to the Bank, which opened the specified payer (organizations or individual entrepreneurs) account (account), a request for cash balances in these accounts (account).
18. After receiving information from the Bank about the availability of funds on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank in an amount sufficient for the execution of the decision on the recovery, the customs body shall within dvuhrabočih days to take a decision on the lifting of the suspension of operations on accounts (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank, in the part exceeding the amount of money specified in the decision of the customs authority to suspend transactions posčetam (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank.
19. In the case of narušeniâtamožennym body term lifting of the suspension of operations on accounts (account) platel′ŝikatamožennyh duties, taxes (organizations or individual entrepreneurs) in the Bank or handing the Bank representative (directions to the Bank) decision to lift the suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank for the amount of money funds, for which the dejstvovalrežim suspension, earns interest, subject to customs duties uplateplatel′ŝiku , taxes (organizations or individuals) for each day the violation of these terms. The interest rate is taken equal rate of refinancing of the Central Bank of the Russian Federation, acting in breach of the customs body days cancellation period expires the decision on suspending transactions posčetam (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank or handing the Bank representative (directions to the Bank) decision to lift the suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank.
20. the Bank is not liable for any losses incurred by the payer of the customs duties, taxes (organizations or individual entrepreneurs) as a result of the suspension of operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank.
21. If there is a decision to suspend operations on account (account) the payer of customs duties, taxes (organizations or individual entrepreneurs) in the Bank nevprave Bank to open the new account to the payer.
Article 156. Arestimuŝestva 1. Arrest of property as security for the performance of the method
decision of the Customs organao the recovery of customs duties and taxes at the expense of other property of the payer dejstvietamožennogo recognized the authority of the Prosecutor to restrict ownership of customs duties and taxes payer (organization or sole proprietorship) regarding his property. Seizure of property is carried out in case the payer of the customs duties and taxes within established deadlines obâzannostipo payment of customs duties, taxes, penalties, and in the presence of utamožennyh dostatočnyhosnovanij bodies believe that the licoprimet measures to escape or hide their assets.
2. the arrest of imuŝestvamožet be full or partial.
3. Full arestomimuŝestva acknowledges such rights limit the payer tamožennyhpošlin, taxes on egoimuŝestva, in which he is not entitled to dispose of the arrested property and possession and use of ètimimuŝestvom are carried out with the permission and under the supervision of the customs authority.
4. Partial arrest recognized the limitation of the rights of the customs duties and taxes payer in respect of his property, in which the possession, use and disposal of the property are carried out with the permission and under the supervision of the customs authority.
5. Permissions specified in parts 3 and article 4nastoâŝej, shall be made in writing on a form approved by the Federal Executive Body authorized in oblastitamožennogo cases, and should soderžat′svedeniâ the name property, the individual signs of a property on the provisional cost of the grounds for issuing permits.
6. Arrest is subject only to the property which are necessary and sufficient for the execution of obligations on payment of customs duties, taxes, penalties for late payments.
7. the decision on seizure of property of the payer of the customs duties and taxes shall be made by the head (Deputy head) of a customs body in the form of a warrant in form approved by the Federal Executive Body authorized in the area of customs.
8. Seizure of customs duties and taxes payer is performed with participation of witnesses.
9. If it is impossible to determine the value of the property, its value is determined by the officer making the arrest, given the conclusion of the Customs expert. In case of impossibility to attract customs expert property value opredelâetsâv under szakonodatel′stvom of the Russian Federation on assessment activities.
10. officials of the customs authority the arresting property, is not entitled to refuse the payer of customs duties, taxes (his legal and (or) authorized representative) to attend at the time of the arrest of property.
11. Persons engaged in the production of seizure, explained their rights and obligations.
12. Before the arrest of the assets of authorized officials of arresting, obâzanypred″âvit′ persons present at the arrest, the decision on seizure, the public prosecutor and documents certifying their powers.
13. property on which is superimposed the arrest are understood and persons involved in the arrest.
14. Holding arestaimuŝestva at night is not permitted, except in urgent cases.
15. When an arrest record obareste property on the form approved by the Federal organomispolnitel′noj authorities, authorized in customs. In the Protocol on the seizure of property shall include the following information: 1) the surnames, names, patronymics of persons who were present at the arrest of the property;
2) each name listed in the Act of things distinctive signs specified things;
3) preliminary assessment of the cost of each protocol listed in the things and the total value of all property in the kotoroenaložen arrest;
4) type, amount and srokograničeniâ the right to use the property;
5) about the person to whom the customs officer under protection or deposited property location (residence) of the specified person;
6) remarks and statements of persons present at the arrest of property.
16. the protocol property obareste must be made by the following signs: 1) on iz″âtiiimuŝestva;
2) on raz″âsneniilicu, which licomtamožennogo official authority transferred to the custody or possession of the seized assets, its duties and its prevention on responsibility for embezzlement, alienation, concealment or illicit transfer of this property with the signature of the said person for clarification of its responsibilities.
17. Protocol on seizure of property of the debtor is signed by a customs officer, understood, the person to whom the customs official transferred under protection or deposited the assets, and other persons, prisutstvovavšimipri arrest. In case of failure of any of those persons to sign the Protocol it shall be checked.
18. Chief (Deputy Chief) of a customs body, which ordered the seizure of property, determines where the assets shall be seized.
19. Not later than the next working day after the day of seizure Chief (Deputy Chief) of a customs body shall send a copy of the Protocol to the payer of customs duties, taxes, and szaâvleniem on the seizure of property, eviction Executive sudebnomupristavu Executive production based on the sentence pronounced by the customs body in accordance with article 158 of the present Federal law regulations on the recovery of customs duties and taxes at the expense of other property of the payer.
20. Exclusion (except produced with the permission and under the supervision of a customs body, casting arrest), embezzlement or concealment of property seized shall not be permitted.
Failure to observe the ustanovlennogozakonodatel′stvom of the Russian Federation order of possession, use and disposition of property, seized nakotoroe, is the reason for bringing vinovnyhlic to responsibility provided for by the legislation of the Russian Federation.
21. decision concerning aresteimuŝestva is cancelled by the decision of the Chief (Deputy Chief) of a customs body in the videsootvetstvuûŝego ruling on the form approved by the Federal Executive Body authorized by Customs on the basis adopted by the bailiff executing the decision on seizure of property of the debtor in accordance with the laws of Russian Federation on enforcement proceedings, as well as in the event of termination of the obligation to pay the customs duties, taxes, penalties or, in the case of termination or end of Executive production instituted by Decree on payment of customs duties and taxes at the expense of other property of the payer of the judgment delivered by the customs authority in accordance with article 158 of the present Federal law.
22. the decision on the otmenearesta property as the corresponding regulations specified in part 21 of this article, the dovoditsâdo of the payer of the customs duties, taxes (his legal and (or) an authorized representative), the bailiff and the Prosecutor not later than the next working day after the day of its adoption.
23. the decision on seizure of property is valid since momentanaloženiâ arrest and the cancellation of this decision by the Chief (Deputy Chief) of a customs body, made such a decision, either before the cancellation of the decision by a higher customs body ilisudom.
Article 157. Vzyskanietamožennyh duties and taxes at the expense of goods for which customs duties and taxes not paid 1. In cases stipulated by this federal law, as well as in case of absence of money resources on accounts of the payer or a lack of information on the accounts of the remitter, the Customs authorities shall have the right to collect customs duties and taxes at the expense of the goods payer organizations whose accounts, customs duties, taxes are not paid, if the goods have not acquired the status of a tovarovTamožennogo Union in accordance with the procedure established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs.
2. Exaction on goods for which customs duties, nalogine paid, without the requirement of payment of customs payments allowed in cases where time limits storage of goods detained tamožennymiorganami in accordance with Chapter 21 of the customs code Tamožennogosoûza, expired, or if the customs duties and taxes payer is not checked by the Customs authorities.
3. the treatment of vzyskaniâna goods in payment of customs duties and taxes shall be made on the basis of a court decision if the payer of the customs duties and taxes is a physical person or the payer of the customs duties, taxes, and customs authorities is not installed or the decisions of the arbitral tribunal, if the payer of taxes tamožennyhpošlin is ûridičeskoelico or individual entrepreneur, except when such goods are handed over to the Customs authorities as predmetazaloga in accordance with article 140 of this federal law and when levied on goods storage deadlines which their detention by the Customs authorities, established part of 7 article 189 of this federal law expired.
4. Foreclosure only occurs on tetovary,
not paid or not fully paid customs duties, taxes, in the manner and within the period provided for by the customs code of the Customs Union and the present Federal law.
5. Rasporâženiesummami, earned from sales of goods is carried out in accordance with article 191 of this federal law.
Article 158. Vzyskanietamožennyh payments due to the neizrashodovannyhostatkov advances, denežnogozaloga, overpaid (recovered) customs duties and other imuŝestvaplatel′ŝika 1. When neispolneniitrebovaniâ on payment of customs payments (qualified claims for payment of tamožennyhplatežej) the Customs authorities have the right to collect customs duties payable due to unencumbered balances of advances, cash collateral, overpaid (recovered) Customs payments.
2. treatment of vzyskaniâna amounts of advance payments, the cash collateral, overpaid (recovered) Customs payments shall be made for retention of these funds on the account or on the account of the federal Treasury, a specific international treaty the Member States of the Customs Union, on the decision of the Chief (Deputy Chief) of a customs body. Ovzyskanii amounts of customs duties due to advance payments, the cash collateral, overpaid (recovered) customs duties, a customs body shall, in writing platel′ŝikutamožennyh duties, taxes (his successor in title) within one day after foreclosure. Foreclosure on amount of advance payments, the cash collateral, overpaid (recovered) Customs payments shall be made without making a decision on an uncontested vzyskaniiv during 10 calendar days from the date of expiry of the period of execution of the claim for payment of customs payments (adjusted trebovaniâob payment of customs duties). In the case of obrazovaniâneizrashodovannyh residues of advance payments, the cash collateral, izlišneuplačennyh (recovered) customs duties after the expiry of the term of the claim for payment of customs payments (adjusted trebovaniâob payment of customs payments) recovery is performed in the tečeniepâti calendar days from the date of their formation.
3. When neispolneniitrebovaniâ on payment of customs payments (qualified claims for payment of customs payments) and for insufficient or lack of money resources on accounts of the payer or lack of information on the accounts of the remitter, the Customs authorities shall have the right to collect customs duties payable due to other property, including through cash.
4. Recovery of customs duties at the expense of other property of the payer shall be effected by sending within three working days from the date of adoption of the Chief (Deputy Chief) of a customs body a bailiff-executive order stipulated by the legislation of the Russian Federation on taxes and fees. Execution of a customs body is made a bailiff-ispolnitelemv pursuant to the legislation of the Russian Federation on taxes and fees and by the legislation of the Russian Federation obispolnitel′nom production.
Article 159. Obâzannostibankov and other credit institutions for enforcement of the customs body on vzyskaniitamožennyh payments 1. Banks and other credit institutions are obliged to execute the decision of the customs body on an uncontested recovery of customs duties.
2. the decision of the customs body on an uncontested recovery of customs duties is performed by the Bank or other credit institution within one business day, the next back getting that decision.
3. subject to the availability of funds on the account of the payer of the banks and other credit institutions do not have the right to detain ispolnenierešenij customs authorities on an uncontested recovery of customs duties.
4. ilinenadležaŝee performance for nonperformance under this article the responsibilities of banks and other kreditnyeorganizacii shall bear responsibility in accordance with the zakonodatel′stvomRossijskoj Federation.
5. the provisions of nastoâŝejstat′i shall also apply to the responsibilities of banks and other credit organizations to give effect to decisions of the Customs authorities of unquestionable recovery amounts of penalties and interest.
Article 160. Priznaniebeznadežnoj to foreclosure and debt cancellation on payment of customs payments (arrears) have elapsed, interest 1. Desperate to recover the debts recognized pouplate customs payments (arrears), penalties, interest,-to-clean individual payers of customs duties, taxes, payment and (or) recovery which turned out to be impossible in cases of: 1) the liquidation of the organization paying the customs duties and taxes in accordance with legislation of the Russian Federation in that part of the debts that remained uncollected after the adoption of the customs authority of all penalties provided for by the legislation of the Russian Federation;
2) individual entrepreneur bankrupt in accordance with the legislation of the Russian Federation in theright debts that remained uncollected after the adoption of the customs authority of all penalties provided for by the legislation of the Russian Federation, owing to insufficiency of the property of the debtor;
3) death of the natural person or the announcement of his death in the manner prescribed by the legislation of the Russian Federation, in respect of that part of the debt, which is nepogašennojna the date of death of the natural person or the announcement of his death;
4) adoption of sudomakta, according to which the Customs authorities are losing the ability to recover arrears and zadolžennostipo have elapsed, interest due to the expiry of the deadline of their punishments, including making a determination on the refusal of renewal of a missed deadline in the Court for the recovery of arrears and debt to have elapsed, interest.
2. Priznaniebeznadežnoj to recover the debt from one of the persons who bear joint and several obligation on payment of customs duties, taxes, vlečetpriznaniâ not bad to recover and debt forgiveness from the other solidary liable persons when there is no UNIX circumstances (circumstances) specified in part 1 of this article.
3. the procedure for cancellation of debt on payment of customs payments (arrears) have elapsed, interest, recognized beznadežnojk collection, as well as a list of documents supporting the circumstances referred to in paragraph 1 of this article shall be approved by the Federal Executive Body authorized in the area of customs.
TITLE III CUSTOMS CONTROL Chapter 19. Obŝiepoloženiâ on customs controls Article 161. Provedenietamožennogo control 1. Customs control carried out by the Customs authorities in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
2. Customs Control Objects and its venue are defined in article 95 the customs code of the Customs Union.
3. When conducting customs control the Customs authorities proceed from the principle of selection and limited to only those forms of customs control, sufficient to ensure compliance with customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs. If you selected the forms and methods of conducting customs control the Customs authorities are obliged to use technical means of customs control, preliminary analysis of the information so that when conducting customs control, avoid causing deklarantam, carriers and other licamuŝerba associated with the storage of goods, demurrage of vehicles, increased duration of release of goods, unless it is črezvyčajnymiobstoâtel′stvami associated with identified signs of serious irregularities in the area of customs and the need to adopt comprehensive measures poobnaruženiû and suppress these violations.
4. in order to enhance the efficiency of customs control the Customs authorities interact with other supervisory State bodies in accordance with the legislation of the Russian Federation, as well as to persons referred to in part 3 of this article.
5. Forms of acts, regulations, protocols and other procedural documents compiled by Customs authorities when carrying out separate forms of customs control in accordance with the customs code of the Customs Union and the present Federal law, establishes the federal body ispolnitel′nojvlasti authorized in the area of customs, except in cases where the customs code of the Customs Union specified powers conferred on the Commission of the Customs Union.
Article 162. Sistemaupravleniâ risk management 1. The risk management system is based on the effective use of the resources of the Customs authorities in order to prevent the violation of the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs and counter violations in other vidovkontrolâ entrusted to Customs: 1) with ustojčivyjharakter;
2) sukloneniem related from payment of customs duties, taxes in large sizes, as well as conducting financial transactions with residents, registered on the territory of the offshore zone;
3) undermining the competitiveness of domestic producers;
4) associated with failure to return responsibilities to residents (repatriation) of foreign currency or currency of the Russian Federation established by the currency laws of the Russian Federation, in a substantial manner;
5) affecting drugievažnye interests of the Customs Union and the Russian Federation, the enforcement of which is the responsibility of the Customs authorities.
(Part 1 in red. Federal law dated June 28, 2013 N 134-FZ-collection of laws of the Russian Federation, 2013, N 26, art. 3207) 2. The strategy and tactics of management system application, the procedure for the collection and processing of information, analysis and risk assessment, develop and implement risk management measures (with the exception of the risks in the field of veterinary, sanitary-and-epidemiologic supervision and quarantine of plants) defines Federal Executive authority authorized in the area of customs matters (in red. Federal law dated July 13, 2015 N 213-FZ-collection of laws of the Russian Federation, 2015, N 29, art. 4339.) 2-1. The strategy and tactics of the application of the risk management system, the procedure for collecting and processing information, assess risks, develop analizai irealizacii risk management measures in the field of veterinary, sanitary-and-epidemiologic supervision and quarantine of plants determine the federal executive bodies, authorized in their respective areas of legislative regulation, together with the Executive federal′nymorganom authorized in the area of Customs (part 2-1 introduced by the Federal law dated July 13, 2015 N 213-FZ-collection of laws of the Russian Federation, 2015, N 29, art.
4339). 3. How to use the Customs authorities the information contained within the established risk profiles, regulated by the Federal Executive Body authorized in customs.
4. restricted access Information contained in risk profiles are installed, is not subject to disclosure (dissemination) or transferred to third parties, including public authorities, except where such information is necessary for the decision of authorities specified the tasks entrusted to them by the legislation of the Russian Federation. Unless otherwise stipulated by federal laws, procedures for the transfer of such information opredelâetsâfederal′nym Executive authority authorized in the area of customs, in accordance with the legislation of the Russian Federation.
Article 163. Zonytamožennogo control 1. Places âvlâûŝiesâzonami customs control shall be determined in accordance with the customs code of the Customs Union and the present Federal law.
2. Customs control zones can be created along the State border Russianfederation, at crossing points on the State frontier of the Russian Federation in the field of the implementation of the customs operations, unloading and reloading (transshipment) of goods, their customs inspection and tamožennogodosmotra, parking places for vehicles carrying goods under customs supervision.
3. tamožennogokontrolâ Zone can be permanent in case of: 1) if the vladeleczemel′nogo site, involves the use of premises mentioned territory solely for the storage of goods, they are podtamožennym control or commit such goods other customs operations;
2) if portions of the territory are predominantly transported or stored goods under customs supervision or for specified goods committed by other customs operations and restrictions on the movement of such goods through the border customs control zones or restricting access to such products necessary to ensure soblûdeniâtamožennogo legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
4. Peremeŝenietovarov, vehicles, persons, including officials of other State bodies, čerezgranicy customs control zones and within is allowed with the permission of the Customs authorities and under their supervision, except in cases established by this federal law and other federal laws.
5. the federal authorities organispolnitel′noj Commissioner in the area of customs, based on the submission of a customs body, whose activities in the region included the area of the territory of the Russian Federation determines the plots of the State border of the Russian Federation, along which you want to create a customs control zone and accepts decidedto establishing such zones. Decidedto customs control zone along the State border of the Russian Federation issued a normative legal act of the Federal Executive authority authorized in the area of customs, soglasovannyms by the Federal Executive Body in the field of security and the Russianfederation executive bodies of subjects of the Russian Federation, territories which are listed in the zone.
6. On the territory of the Russian Federation suhoputnomučastke customs control zone along the State frontier of the Russian Federation may be created within a strip of mestnostiširinoj up to 30 kilometers from the line of the State border of the Russianfederation deep into the territory of the Russian Federation.
7. at sea, River iozernyh areas of the territory of the Russian Federation of customs control zone along the State frontier of the Russian Federation may be created accordingly within the territorial sea of the Russian Federation, the Russian part of the waters of the border rivers, lakes, reservoirs, as well as iinyh Strip area width up to 15 kilometers from the coastline into the territory of the Russian Federation.
8. Customs control zones along the State border of the Russian Federation are denoted by its limits at the intersection with transport ways, places for crossing the State border of the Russian Federation persons, goods and means of transport signs containing white inscription "customs control zone" on a green background, made in accordance with the specifications and standards defined for road information.
9. Decision osozdanii of the customs control zone at crossing points on the State border of the Russian Federation, established and opened in accordance with the legislation of the Russian Federation, accepts the Customs head shall, in the area of the checkpoint, and shall be formalized by the head of the Customs Office, agreed with the Federal Executive Body authorized in the area of customs business. In the customs control zone, set up a checkpoint at the border of the Russian Federation included areas (water area), buildings, playgrounds, within which customs operations, storage, unloading and transshipment (reloading) under the customs control of the goods, their tamožennyjosmotr and customs mestastoânok, vehicles carrying such goods.
10. When opredeleniigranicy customs control zone should take into account the views of the Administration object transport infrastructure within which the installed item propuskačerez the State border of the Russian Federation: head of administration of the seaport, the head of the basin authority of State administration in inland waterway transport, the head of the Airport (aerodrome), Chief of the railway station (station). The opinion of the administration of the transport infrastructure object, in writing annexed to the draft order of the head of the Customs Office, sent to soglasovaniev the Federal Executive authority authorized in the area of customs.
11. Customs prikazenačal′nika customs control zone at the checkpoint must be specified: 1) nahoždeniâpunkta passes;
2) border customs control zones and places of eeperesečeniâ persons, goods and means of transport.
The decision on establishment of the customs control zone in the places specified in part 5 of this article shall contain: 1) nahoždeniâpunkta passes;
2) zonytamožennogo border control and the intersection of persons, goods and means of transport.
12. In annex kprikazu head of the Customs Office on the establishment of the customs control zone at the border crossing should be a graphical display of borders and territory specified customs control zone in the form of plans or maps.
13. Decision on sozdaniizon of customs control in other places takes the Customs head, located in the region of space and territory, where you create such customs control zone.
14. Decision on establishment of the customs control zone referred to in paragraph 13 of this article, shall be formalized by the head of the Customs Office, which must include: 1) nahoždeniâzony customs control;
2) zonytamožennogo border control and places its crossing of persons, goods and means of transport;
3) tools used to denote.
15. In the annex to that in part 14 of this article, the order of the head of the Customs Office on the establishment of the customs control zone shall be privedenografičeskoe to display border and customs control zone in the form of plans or maps.
16. temporary customs control zone can be established by a decision of the head of the customs post. The specified rešenieoformlâetsâ
by order of the head of the customs post indicating the purpose of the establishment of the temporary customs control zone, the location of the temporary customs control zone, duration, imest border crossings by persons, goods and means of transport, as well as the applied means of designation.
17. the border customs control zone is indicated by signs of rectangular shape, on a green background which white cvetomvypolnena inscription in Russian and English "tamožennogokontrolâ Zone".
These signs are the primary means of designation of customs control zone. The customs control zone can be labeled drawing of the inscriptions "customs control zone" in Russian and English languages directly on protective structures and walls of premises belonging to its perimeter.
Allows replacement of the inscriptions on the English inscription in any other language, suitable for use in creating specific customs control zone.
18. The designation of customs control zone shall be made on the border in places of its intersection with transport means, as well as at the border crossing points of the customs control zone persons, goods and means of transport. In the designation of customs control zone can apply boards with information about its border crossings on its border, on the list of persons having access to the zone of tamožennogokontrolâ, of the means of its symbols and about other circumstances related to its operation.
19. the border of the temporary customs control zone can be protective tape, as well as temporarily established characters. When the primeneniepodručnyh materials and tools.
20. Customs control zones shall be liquidated in cases of change of location of a customs body, closing crossing points across the State border of the Russian Federation, to change the place of storage of goods under customs control, izmeneniâraspoloženiâ places the implementation of customs operations, unloading and reloading (TRANS) the goods, customs inspection and customs clearance, parking of vehicles carrying goods under customs supervision.
The decision on liquidation of the customs control zone of the customs authority oformlâetsâprikazom who created such a zone.
21. temporary customs control zone shall be liquidated upon completion of activities leading to the creation or expiry of the validity period specified in the decision of the customs body on the establishment of the temporary customs control zone.
22. Customs body after the Elimination of the customs control zone which has disproportionately affected young people in its activities, taking steps to withdrawal of its designation and inform stakeholders about its elimination.
23. production and other economic activities related to transport, unloading and transshipment (handling), storage of goods under customs control;
Organization and maintenance of parking vehicles carrying such goods; servicing of legal entities and physical persons moving through the State border of the Russian Federation goods and means of transport; with construction, reconstruction of buildings and structures, as well as their engineering networks, used to conduct customs operations; construction and reconstruction of roads and access roads to checkpoints, transport and engineering structures used for movement of goods and vehicles across the State border of the Russian Federation (including the construction of car parks, installation of road barriers, road signs) in the zonahtamožennogo control, including established along the State border of the Russian Federation within 5 km of the State border of the Russian Federation is allowed with the permission of the Customs authorities and under their supervision.
24. production and other economic activities within the customs control zone shall not interfere with the unimpeded work of customs officials.
25. Authorization for production and other economic activities in the customs control zone shall be issued to the head of the customs body, in the area of which the customs control zone at the written request of the person concerned.
26. application for authorization of production and other economic activities in the customs control zone shall contain information about the type and nature of activities to be carried out within the customs control zone, the list of persons who will carry out such activities, information about the planned deadline for the implementation of such activities.
27. Načal′niktamožennogo body examines the application and when the alleged activities parts 23 and 24 this article deals statement resolution "Production and other economic activities in the customs control zone razrešenado (specified date)". In case of refusal to grant permission to the application applied resolution "in the approval of the requested activities denied" stating the reasons for refusal.
28. Originalzaâvleniâ is returned to the person concerned, a copy of the application is filed at a customs body.
29. The provisions of this article shall not apply to the temporary storage of goods in the premises, outdoor areas and other territories of the authorized economic operator in accordance with article 89 of this federal law.
Article 164. Srokiosuŝestvleniâ customs controls 1. Verification of compliance with the provisions of tamožennogozakonodatel′stva of the Customs Union and the legislation of the Russian Federation on Customs Affairs with respect to conditionally released goods as well as goods, exported izRossijskoj Federation under obligation to reimport or under the customs procedure of processing outside the customs territory is allowed in the tečeniesrokov finding the goods under the customs supervision or prior to the completion of customs procedures for temporary export of ilipererabotki outside the customs territory.
2. The Customs authorities shall carry out customs controls after the release of the goods within three years from the date of okončaniânahoždeniâ of goods under customs control.
Article 165. Privlečeniedolžnostnyh other federal organovispolnitel′noj authorities carrying out funkciikontrolâ and oversight, to participate in tamožennomkontrole Privlečeniedolžnostnyh other federal bodies of executive power of the Russian Federation, in charge of supervision and control, to participate in customs controls shall be as determined by the relevant federal laws, normative legal acts of the President of the Russian Federation, the Government of the Russian Federation, as well as joint acts of the federal body of executive power with a mandate in the area of customs and the relevant federal bodies of executive power.
Article 166. Submission of documents and information required by customs control dlâprovedeniâ 1. The declarant, persons carrying out activities in the sphere of customs and other interested persons are required to submit to the Customs authorities the documents and information necessary for customs control dlâprovedeniâ, in accordance with article 98 customs code of the Customs Union.
2. The Customs authorities shall have the right to obtain from the authorities responsible for the State registration of legal entities and other public bodies the information necessary for customs control. Procedure for the exchange of information is determined by the Federal Executive Body authorized in customs, be the Federal Executive Body in charge of these public authorities.
3. documents necessary for customs control shall be kept declarants and other stakeholders, as well as customs authorities for at least three calendar years after the year during kotorogotovary lose their status under the customs control. Authorised economic operators, customs representatives, owners of warehouses of temporary storage, customs warehouse owners, owners of duty-free shops and customs carriers must keep the documents within five calendar years poslegoda, during which committed customs operations.
Article 167. provision of documents and information banks, required for the operation of carrying out customs checks 1. A customs body carrying out customs checks, the banks have the right to request, with documents and information concerning the activities of the audited entities (individual entrepreneurs), on the subject of verification of certified kopiikontraktov (contracts), certified copies of the passports of transactions, statements, banking supervision, information about the supporting documents, certified copies of the card with samples of signatures and ottiskamipečatej, as well as statements for transactions on the accounts of entities (individual entrepreneurs), including those containing the banking secrecy, in accordance with Russian Federation Law on banks and banking activity. The Bank, which received motivirovannyjzapros for submission of documents and information, executes it within five days of receipt or within the same period reports that does not have the requested documents and information.
2. do not dopuskaetsâtrebovanie notarial certification of copies of documents submitted to the Customs authorities, unless the legislation of the Russian Federation. If necessary, a customs body shall have the right to become acquainted with the originals of the documents.
3. form porâdoknapravleniâ and the customs authority a request establishes the Federal Executive authority authorized in the area of customs.
4. form and porâdokpredstavleniâ banks documents and data upon request of the customs bodies shall be established by the Federal Executive Body authorized in the area of customs, in coordination with the Central Bank of the Russian Federation.
Article 168. Additional powers of the Customs authorities, seized smuggled goods in RossijskuûFederaciû or products kotoryhnarušeny the conditions for the application of customs restrictions on use of procedurili and (or) order of goods 1. When it encounters within Customs control the Customs authorities of goods nezakonnovvezennyh in the Russian Federation, or goods in respect of which violated the terms of primeneniâtamožennyh procedures or restrictions on use and (or) order of goods in respect of which enjoy privileges on payment of customs duties, taxes, resulting in non-payment of customs duties, taxes or non-compliance with prohibitions iograničenij priobretšihtovary persons on the territory of the Customs Union in connection with the implementation of their entrepreneurial activity such tovarypodležat seizure by the Customs authorities, if they were not withdrawn and was not seized in accordance with the legislation of the Russian Federation on administrative offences or criminal procedural legislation of the Russian Federation. These goods for customs purposes shall be considered as under the customs control.
2. seizure of goods in accordance with part 1 nastoâŝejstat′i produced by a reasoned decision of the customs body head or officer authorized by him in the presence of persons from such goods, or his representative, as well as in the presence of at least two witnesses.
3. The seizure of takihtovarov shall be drawn in the presence of two witnesses. In the Act of liboprilagaemyh thereto lists the goods seized are described in detail, indicating their name, number and individual traits. Aktpodpisyvaetsâ specified by the customs official, who carried out the seizure, the person from whom the goods seized were found, or his representative, as well as understood. Copy of the Act shall be served on the person from whom the goods were seized, or his representative.
4. goods seized in accordance with part 1 of this article shall be available in the warehouses of temporary storage, warehouses of temporary storage of customs bodies in accordance with article 202 of this federal law or in other places under the rules established by part 4 of article 189 of the present Federal law.
Term of storage of seized goods is one month (as amended by the Federal law of April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010). 5. Persons specified včasti 1 of the present article, shall have the right to pay the customs duties and taxes in accordance with article 81Tamožennogo of the code of the Customs Union, article 119 of this federal law, to submit documents confirming compliance with the limits, and implement the Declaration of the goods article B3.3 217 of this federal law. Penalties on ukazannyesummy customs payments are not charged. If such persons shall pay customs payments not later than five days from the day when they have the goods specified in part 1 of this article, such goods are not removed, provided that the requirements of posoblûdeniû restrictions on such goods have been met.
6. goods seized in accordance with part 1 of this article shall be returned to the person who fulfilled the requirements established under part 5 of this article, within the retention goods seized, installed part 4 of this article. Return of such goods shall be carried out within three working days. When this statement is drawn up in the trehèkzemplârah, which podpisyvaetsâdolžnostnymi persons of a customs body, responsible for repossession of the goods, the person to whom goods or vozvraŝaûtsâiz″âtye egopredstavitelem, as well as the face, osuŝestvlâvšimhranenie recovered goods, or by his representative. The second instance of the specified act shall be served on the person who returned the seized goods, or his representative, the third copy to the person carrying out the storage of seized goods or his representative.
7. When vypolneniitrebovanij installed part of 5 of this article, the persons referred to in part 1 of this article, goods are treated for customs purposes as graduated under customs control, without prejudice to customs and other State bodies to carry out the necessary action to identify persons involved in illegal vvozetovarov in the Russian Federation.
8. In the case of otkazalic, acquired goods specified 1 včasti this article from vypolneniâtrebovanij, installed part 5 of this article, on the expiry rasporâženietakimi goods is carried out in accordance with article 190 of this federal law.
9. the provisions of the set of parts 5 and 6 of this article shall not apply to goods that are prohibited from being imported into the Russian Federation, goods turnover which is prohibited in accordance with the legislation of the Russian Federation, light industry goods, the list whereof shall be determined by the Government of the Russian Federation, as well as products that have količestvennyeograničeniâ when importing them in accordance with the international treaties to which Member States of the Customs Union or the legislation of the Russian Federation. These goods must be destroyed in the cases and pursuant to the procedure determined by the Government of the Russian Federation, at the expense of individuals who the smuggling of such goods in the Russian Federation, if they are installed, those kotoryhèti goods were removed, if the person knew or should have known of the illegality of the importation of seized goods in RossijskuûFederaciû or through sredstvfederal′nogo budget in other cases.
Article 169. using technical means and water and vozdušnyhsudov when conducting customs control 1. In order to sokraŝeniâvremeni customs control and improve its efficiency by Customs authorities may use technical means of customs control, the list and the procedure which establishes the Federal Executive authority authorized in the area of customs.
2. ensuring the unity and the required accuracy of measurement and metrological control and supervision related to customs operations with the use of technical means implemented in the order established by the legislation of the Russian Federation metrological units being set up in the federal′nomorgane Executive authorized in the area of customs, and the subordinate customs authorities. Priprovedenii customs operations you are allowed to use the documented results of measurements, vypolnennyhdrugimi persons in accordance with the legislation of the Russian Federation on ensuring the uniformity of measurements.
3. water and aircraft Porâdokispol′zovaniâ customs authorities for customs control shall be established by the Government of the Russian Federation in accordance with this federal law.
Article 170. identification of goods and means of transport, premises and places the order of primeneniâsredstv identification of goods subject to customs control, vehicles, premises, containers and other places where people are or may be goods subject to customs control, is set by the Federal Executive Body authorized in oblastitamožennogo case.
Article 171. Using the results of customs controls priproizvodstve on Affairs about administrative offences, civil and ugolovnyhdel Rezul′tatyprovedeniâ customs control, furnished in accordance with the provisions of this section may be admitted as evidence in criminal, civil and administrative offences and delamob are evaluated by a court, arbitral tribunal or officer in reviewing these cases, complaints against a decision, action (inaction) of customs bodies and their officials or economic disputes cases that is resolved by the Arbitration Court, along with other evidence in accordance with the criminal procedure legislation of the Russian Federation, the civil procedure, arbitration procedure of the Russian Federation legislation, the law on administrative judicial procedure or the legislation of the Russian Federation on administrative offences (in red. Federal law dated March 8, 2015 N 23-FZ-collection of laws of the Russian Federation, 2015, N 10, art. 1393). Article 172. Tamožennaâèkspertiza when conducting customs control. the participation of specialists and experts in provedeniitamožennogo control 1. The involvement of professionals and experts to conduct
Customs controls are carried out in the cases and in the manner determined by articles 101, 102 and Chapter 20 the customs code of the Customs Union.
2. Customs examination when conducting customs control shall be appointed and shall be conducted in accordance with Chapter 20 of the customs code of the Customs Union, subject to the provisions of this article.
3. the period of conducting customs expertise under paragraph 2 of article 139Tamožennogo of the code of the Customs Union can be extended with the written permission of the Chief (Deputy Chief) of a customs body, conducting customs expertise, together with the reasons for such extension for the period necessary for examination, except where in accordance with this federal law issue osuŝestvlâetsâdo not receive the outcome of the examination. In this case, the examination must be conducted in a time-frame not exceeding the term of vypuskatovarov given an extension, in accordance with paragraph 4 of article 196 customs code of the Customs Union.
4. In the case of conducting customs expertise in a period of authorized organization conducting customs expertise may be extended with the written permission of the head of the authorized organization on the harmonization of the customs authority, the requested Customs examination, together with the reasons for such extension for the period necessary for examination, except in cases where the release of goods is not carried out until the results of the examination. In this case, the examination must be conducted in a time-frame not exceeding the term of vypuskatovarov given an extension, in accordance with paragraph 4 of article 196 customs code of the Customs Union.
5. the term of provedeniâtamožennoj examination is suspended in case of non-compliance submitted their list of objects specified in the decision on the appointment of tamožennojèkspertizy, but not more than 10 working days. The procedure of suspension dates of customs expertise is determined by the Federal Executive Body authorized in the area of customs.
6. the provedeniitamožennoj examination may be refused in cases contemplated in paragraph stat′i138 5 of the customs code of the Customs Union, as well as in case of absence in tamožennomorgane, long-term Customs examination or other authorized organization of customs expert (expert) trebuemojkvalifikacii.
7. the procedure for the selection of samples of goods for the Customs examination shall be determined by the Federal Executive authority authorized in the area of customs, on the basis of the provisions referred to in article 144 the customs code of the Customs Union.
8. decision on the appointment of Customs examination, the conclusion of a customs expert (expert) when conducting customs expertise shall be established by the Federal Executive Body authorized in the area of customs.
Each page of the conclusion of a customs expert (expert) when conducting customs expertise, including annexes, signed by a customs expert (expert), conducting customs expertise, and is certified by a seal of a customs body, conducting customs expertise, or other authorized organization conducting customs expertise.
9. In cases where the payment for the services of specialists and experts in accordance with the customs code of the Customs soûzaosuŝestvlâetsâ the federal budget, the procedure for reimbursement of such expenses shall be determined by the Government of the Russian Federation.
Article 173. Privlečenieèksperta (specialist) other authorized organizations adopt tamožennojèkspertizy 1. Appointment of customs expertise experts (professionals) other authorized organization produced in slučaenevozmožnosti holding such examination by customs experts.
2. Expert (specialist) other authorized organization is involved in conducting customs expertise on a contractual basis.
3. In the case of esliprovedenie, customs expertise customs body shall be appointed expert (specialist) other authoritative organizations, such an expert (specialist) shall present to a customs body, General examination, documents confirming the existence of the necessary specialized knowledge.
4. rights and obligations of the expert (specialist) other authorized organization establishes Chapter 20 the customs code of the Customs Union.
5. the procedure for making a decision about bringing expert (specialist) other authorized organization to conduct customs expertise is determined by the Federal Executive Body authorized in the area of customs.
Chapter 20. Iporâdok form of customs control Article 174. Form iporâdok customs control, customs control carried out by the Customs authorities in forms and order, which are set out in chapters 16 and 19Tamožennogo code of the Customs Union, subject to the provisions established by this federal law.
Article 175. Tamožennyjosmotr premises and territories 1. Customs inspection of premises and territories is based on the requirements for customs inspection of the premises of the territories. Customs inspection of premises and territories priprovedenii visiting customs checks are carried out on the basis of the decision on the conduct of on-site inspections.
2. Customs inspection of premises and territories was pursued in the minimum period necessary for it, and cannot last more than one day, except in the cases referred to in paragraph 3 of this article. Customs inspection of premises territories cannot be conducted at night.
3. Customs examination may not exceed trehrabočih days in cases of: 1) denial of access to the premises and territory which are subject to customs inspection, and (or) denial of voluntary presentation of goods to customs inspection;
2) If goods identification requires implementation of action indoors or on site, which are subject to customs inspection, and these actions cannot be completed within one working day;
3) if the size of the premises and territory which are subject to inspection, exceeds 1000 square meters.
Article 176. Učettamožennymi authorities podtamožennym goods in the control procedure and modalities for the treatment of the Customs authorities of goods under customs control, are determined by the Federal Executive authority authorized in oblastitamožennogo case.
Article 177. Inventory and reporting Proverkasistemy 1. In accordance with paragraph 3 of article 121 of the customs code of the Customs Union checking inventory and reporting system as a form of customs control carried out on persons carrying out activities in the sphere of customs, authorized economic operators, as well as in respect of goods placed under customs procedure of inward processing, processing outside the customs territory for domestic consumption, processing, temporary admission (admission), svobodnojtamožennoj zone, the free warehouse ivypuska for domestic consumption with incentives on payment of customs duties , taxes associated with restrictions on use and/or order these goods.
2. checking the inventory system for the same period is carried out once. Scan results are recorded.
3. checking accounting systems are putemsverki of information contained in submitted to the Customs authorities reporting, the information available to the customs authority, as well as by comparing this information with the data reflected on accounts and statements contained in the primary documents submitted to the customs authority a reasoned request.
4. persons osuŝestvlâûŝiedeâtel′nost′ in the sphere of customs, with the exception of those carrying out activities as a customs representative, enjoying special simplifications as well as enjoying and (or) owning foreign goods placed under customs procedures, customs warehouse, duty-free shop, inward processing, processing outside the customs territory for domestic consumption, processing, temporary admission (admission), free tamožennojzony, free warehouse or release for domestic consumption with the granting of concessions on payment of customs duties , taxes associated with restrictions on use and/or order these products, or with restrictions on use and (or) order, the associated spredstavleniem documents referred to in subparagraph 1 of paragraph 1 of article 195 of the customs code of the Customs Union, after the release of the goods, or holding foreign goods, are required to report on stored, transported, sold, recycled and (or) used goods and on customs operations (in red. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 5. Statements specified in part 4 of this article may be submitted to the customs body: 1) with the ispol′zovanieminformacionnoj system of the Customs authorities in the form of an electronic document signed by the enhanced qualified electronic signature of the head of the Organization, the chief accountant or person authorized by them;
2) electronically without a reinforced qualified electronic signature with the mandatory provision of information on paper, signature of the head of the Organization, the chief accountant or person authorized by them, and seal (if any) (as amended by the Federal law of April 6, 2015 N 82-FZ-collection of laws of the Russian Federation, 2015, N14, Article 2022).
(Part 5 in red. Federal law dated April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N14, art. 2010) 5-1. Reporting owners of warehouses of temporary storage and temporary storage entities carrying out goods in other places of temporary storage to the customs body appears exclusively in the form of an electronic document signed by the enhanced qualified electronic signature of the head of the Organization, the chief accountant or person authorized by them (part 5-1 introduced by the Federal law of April 6, 2015 N 70-FZ-Sobraniezakonodatel′stva Russian Federation, 2015, N 14, art. 2010). 5-2. Reporting forms specified under this article, and the rules for the use of electronic signatures priosuŝestvlenii communication with information sistemojtamožennyh bodies are determined by the Federal Executive authority authorized in the area of Customs (part 5-2 introduced by the Federal law of April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010).
6. Customs Representative is obliged to submit every six months until 15th of the month following the reporting month, the customs authority report on the activities of the Customs representative. Procedure for the submission of the said statements shall be approved by the Federal Executive authority authorized in the area of customs matters (in red. Federal law dated May 5, 2014 N 113-FZ-collection of laws of the Russian Federation, 2014, N 19, art. 2318). 7. The declarant not less than once in three months represents a customs body carrying out customs zaprimeneniem customs procedure of inward processing, reporting on the implementation of the requirements and conditions for application of the customs procedure for inward processing in order to reconcile the number of manufactured products, processing of waste iostatkov.
These accounts must be shown on the day of its presentation to a customs body: 1) the name and quantity of goods placed under customs procedure of inward processing and used in the manufacturing process, with the numbers of the corresponding customs declarations;
2) the name and quantity of processed products, exported from the customs territory of the Customs Union, or released for free circulation or placed under a tamožennuûproceduru in accordance with the customs code of the Customs Union, with the numbers of the corresponding customs declarations;
3) the name and quantity of processed products which are not placed under a customs procedure;
4) the name and quantity of waste generated as a result of processing of the goods.
8. reporting the number of reconciliation obokončatel′noj by-products, wastes and residues, the specified permission for the processing of the goods on the customs territory, it appears after completing the Customs inward processing procedure, in accordance with paragraph 1 of article 249 of the customs code of the Customs Union, but no later than 30 days from the date of the release of the latest batch of processed products.
9. The declarant does not režeodnogo times in three months represents a customs body carrying out customs zaprimeneniem customs procedures for processing outside the customs territory, vypolneniitrebovanij reporting and application of the customs procedure of processing outside the customs territory. These accounts must be shown on the day of its presentation to a customs body: 1) the name and quantity of goods placed under the customs procedure of processing outside the customs territory in accordance with the issued permission for recycling and used in the production process, with the numbers of the corresponding customs declarations;
2) the name and quantity of the imported into the customs territory of the Customs Union products processing and pomeŝennyhpod the appropriate customs procedure with the numbers of the corresponding customs declarations;
3) the name and quantity of the imported into the customs territory of the Customs Union, which products are not placed under a customs procedure;
4) the name and quantity of the goods Customs Union, placed under customs procedure of processing outside the customs territory, products which are not imported into the customs territory of the Customs Union.
10. reporting on the final reconciliation of quantities of by-products, specified vrazrešenii for processing of the goods outside of the customs territory, it appears after the completion of the customs procedure of processing outside the customs territory under article 260 of the customs code of the Customs Union, but not pozdnee30 days from the date of the release of the latest batch of processed products.
11. The declarant does not režeodnogo times in three months represents a customs body carrying out customs zaprimeneniem customs procedure of processing for internal consumption, vypolneniitrebovanij reporting and application of the customs procedure of processing for domestic consumption. These accounts must be shown on the day of its presentation to a customs body: 1) the name and quantity of goods placed under a customs procedure for domestic consumption, in accordance with the issued permission for the processing of goods for home use and used in the manufacturing process, with the numbers of the corresponding customs declarations;
2) the name and quantity of processed products released for free circulation or placed under another Customs procedure in accordance with the customs code of the Customs Union, with the numbers of the corresponding customs declarations;
3) the name and quantity of processed products which are not placed under a customs procedure;
4) the name and quantity of the proceeds from recycling.
12. reporting number of reconciliation obokončatel′noj by-products, wastes and residues, the specified permission for the processing of goods for home use, it appears after the completion of the customs procedure of processing of goods for home use in accordance with article 273 of the customs code of the Customs Union, but no later than 30 days after the release of the latest installment of the processed products.
13. persons pol′zuûŝiesâi (or) owning the goods placed under the customs procedure for temporary importation (admission), the customs-free zone, free warehouse or release for domestic consumption with the granting of concessions on payment of customs duties and taxes associated with restrictions on use and/or order these products, or with restrictions on use and (or) the order, associated with the submission of documents referred to in subparagraph 1 of paragraph 1 of article 195 of the customs code of the Customs Union After the release of the goods, at least odnogoraza in six months or at the request of the customs body required to report on the implementation of the requirements and conditions for application of these customs procedures, as well as on compliance with the restrictions on use and (or) order of goods. Persons holding foreign goods, with the exception of authorized economic operators, are required to report on stored products within the deadlines established by the federal body of executive power, authorized in the area of customs.
Procedure for the submission to the Customs authorities reporting specified in this part shall be determined by the Federal Executive authority authorized in the area of customs.
14. the procedure for keeping records and reporting reporting customs authorities authorized economic operators is defined by article 96 of this federal law.
15. Procedure for the submission to the Customs authorities reporting the owners of warehouses of temporary storage, customs warehouses, owners vladel′camimagazinov duty-free trade, customs carriers is determined by the Federal Executive Body authorized in the area of customs.
16. For nepredstavleniei (or) late submission within the prescribed period to the Customs authorities reporting, provided for under the present article, and ravnoza reporting, contains false information, the person referred to in part 4 nastoâŝejstat′i shall bear responsibility in accordance with the zakonodatel′stvomRossijskoj Federation.
Article 178. Oformlenierezul′tatov customs and prinâtierešenij based on the results of the 1. Rezul′tatytamožennoj checks are documented: 1) Act customs inspection when carrying out on-site inspections;
2) Act vyezdnojtamožennoj checks during the on-site inspections.
2. Act tamožennojproverki shall be drawn up in duplicate and signed by the customs officials, who were holding a customs check.
3. Act tamožennojproverki shall contain: 1) oproverâemom face;
2) information about customs officials carrying out customs checks (position, name, surname);
3) sistematizirovannoeopisanie findings (signs)
violation of the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs with reference to the provisions of the regulations, the requirements are infringed upon, or information about the absence of findings (signs);
4 ipredloženiâ) conclusions on Elimination of revealed violations or the mitigation of their effects, as well as on the amounts of the customs duties and taxes to be imposing and dovzyskaniû.
4. the date of completion of the customs inspection is considered to be the date of the Customs Act. Customs Act is approved by the Chief (Deputy Chief) of a customs body performing customs checks.
5. In the event of non-payment or incomplete uplatytamožennyh duties and taxes directly act Customs Chief (Deputy Chief) of a customs body, provodivšegoproverku, or a person authorised by them, at the same time takes an appropriate decision (the decision) in the sphere of customs, esliprinâtie such a decision (these decisions) is included in its competence. The first instance of aktatamožennoj inspection attached to the materials of the Customs Act, the second instance of inspections and the decision (s) nepozdnee five working days from the date of completion of the Customs shall be awarded to the person being scanned checking and (or) the payer of customs duties, taxes or sent to their address by registered post with acknowledgment of receipt. Copies of the Act and the decision (s) in the event of his adoption of a customs body carrying out the verification, shall be sent to the customs body in the area of which release of the goods was made no later than five working days from the date of completion of the customs inspection for the implementation of actions stipulated by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs, and demands for payment of customs payments in accordance with this federal law.
6. Porâdokvzaimodejstviâ customs authorities when implementing decisions (decisions) of a customs body performing customs checks, opredelâetsâfederal′nym Executive authority authorized in the area of customs.
7. If the adoption of the decision (s) the audit does not include vkompetenciû the customs authority, the customs check, kopiâakta customs check is sent for such decisions (these decisions) to an authorized Customs authority.
Article 179. Naznačenievyezdnyh customs checks Away tamožennaâproverka is carried out on the basis of the decision to conduct the verification vyezdnojtamožennoj podpisannogonačal′nikom (Deputy head) of a customs body.
Article 180. Term iporâdok suspension of spending vyezdnojtamožennoj check 1. The suspension of the on-site customs inspection is carried out in the cases provided by paragraph 12 of article 132 the customs code of the Customs Union.
2. the suspension and resumption of the on-site customs inspection shall be formalised by a decision of the Chief (Deputy Chief) of a customs body carrying out specified checks, or customs official performing the specified validation.
3. the period of suspension of the on-site inspections may not exceed six months. If validation has been suspended in connection with the necessity of the direction zaprosovv the competent authorities of the Member States of the Customs Union or foreign States in accordance with international treaties of the Russian Federation and within six months by a customs body has not received information requested with suŝestvennoeznačenie for the results of the scan, the suspension of the said verification may be extended by three months.
Article 181. Dostupdolžnostnyh persons of the customs body on ob″ektproverâemogo persons for fielding tamožennojproverki 1. The validated person may refuse to customs officials access to its objects in cases stipulated by paragraph 133 3stat′i customs code of the Customs Union. When the unjustified refusal of the examinee in access of customs officials conducting the exit customs checks, the examinee object shall be drawn in the presence of two witnesses.
2. the včasti 1 of this article, Act signed by customs officials, conducting on-site customs inspection, verifiable person or his representative as well as understood. A copy of this Act is awarded to verifiable liculibo to his representative.
3. In the case of otkazaproverâemogo person or his representative from the signing of the Act specified in subsection 1 of this article, the officer performs the on-site tamožennogoorgana tamožennuûproverku, makes the corresponding entry in the specified act. The validated person may give a written explanation of the reasons why otpodpisaniâ Act.
Article 182. Provedenieinventarizacii vyezdnojtamožennoj Inventarizaciâtovarov while conducting the checks carried out by customs officials in accordance with subparagraph 6 of paragraph 1 of article 134 of the customs code of the Customs Union, is carried out in accordance with the ustanovlennomdlâ inventory tax authorities under szakonodatel′stvom of the Russian Federation on taxes and fees.
Article 183. Porâdoknaloženiâ arrest of goods exemptions goods during the on-site idokumentov tamožennojproverki 1. Seizure and forfeiture of goods natovary produced for under subparagraph 11 of paragraph 1 of article 134 the customs code of the Customs Union.
2. The grounds for the arrest of dlânaloženiâ products are: 1) the discovery of tovarovbez existence of special stamps on them, identification marks or designations of goods inymisposobami, if such stamps, identification marks, marking of goods in accordance with the customs legislation or the legislation of the Russian Federation Tamožennogosoûza should be natovary, imported into the Russian Federation or goods with trademarks or means of identification, with signs of a fake;
2) lack in commercial documents examinee information podtverždaûŝihfakty Customs Declaration and (or) release of goods if, in accordance with tamožennymzakonodatel′stvom of the Customs Union or the legislation of the Russian Federation specifying such information in commercial dokumentahobâzatel′no with turnover of goods on the territory of the Russian Federation, as well as detection of authenticity of the information or the lack of commercial documents, where such details should be specified if the presence of such documents is necessary in accordance with the customs legislation of the Customs Union or the legislation of the Russian Federation;
3) obnaruženiepriznakov, which may indicate that the tested products may be conditionally issued and used in violation of the restrictions on use and/or order these goods or in contravention of the purposes consistent with the terms of the concessions on payment of import customs duties and taxes;
4) obnaruženiepriznakov, which may indicate that the products to be scanned nesoblûdeny conditions and (or) the procedure of granting concessions on payment of customs duties and taxes;
5) obnaruženiepriznakov, which may indicate that the tested products are used in violation of the conditions and requirements of the customs procedure.
3. Seizure of goods is forbidden to dispose and use the goods. Products seized, shall be deposited to the owner or other person having authority with respect to such goods. Usage of goods, kotoryenaložen arrest, may be authorized by the Chief (zamestitelemnačal′nika) of a customs body carrying out exit customs verification or its authorized Customs official pozaâvleniû obladaûŝegopolnomočiâmi person in respect of such goods. Transfer of goods seized others, their alienation or disposal in any other way are not allowed.
4. When it detects signs that verifiable goods prohibited to be imported into the customs territory of the Customs Union or circulation on the territory of the Russian Federation, as well as when there are reasonable grounds for believing that the detention of the goods is not sufficient to ensure their safety, tamožennyeorgany produce iz″âtietovarov. The seized goods are placed naskladah on the temporary storage, warehouses of temporary storage tamožennyhorganov in accordance with stat′ej202 of this federal law or in other places under the rules established by part 4 of article 189 of the present Federal Act (as amended by the Federal law of April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010). 5. In cases where for the customs checks are not enough copies of the scanned person and the Customs authorities have reasonable grounds to believe that the original documents may be destroyed, hidden, fixed ilizameneny, the customs official has the right to withdraw the original documents. When iz″âtiipodlinnikov Act of seizure of documents shall be accompanied by the originals of documents in two copies. Vtorojèkzemplâr of the Act, copies of seized documents shall be served on the person from whom they were seized. For a copy of the document shows the number and
date of the Act for an exemption of an original document iprostavlâetsâ the signature of the customs official made his withdrawal.
6. Withdrawal of goods, documents and the seizure of natovary produced by a reasoned decision of the customs official performing the on-site customs inspection, vprisutstvii examinee, who found such items, documents, or his representative, as well as in the presence of at least two witnesses.
7. all seized goods, documents or products for which the arrest is effected are understood and other persons participating in the seizure of goods, documents or seizure of the goods, and if necessary shall be packaged, sealed iliplombiruûtsâ.
The seized documents shall be numbered, bounded and sealed or signed by the examinee (his representative). In case of failure of the examinee (his representative) seal or signature of the izymaemyedokumenty in the Act of seizure of documents is done by a special mark on it.
8. The seizure of goods, documents, seizure of goods shall be drawn. In this Act or its annexed nemuopisâh dokumentyili goods seized products seized are described in detail, indicating their name, number and individual traits. The Act is signed by a customs officer, producing seizure or arrest, the person from whom the goods seized were found, instruments or products seized, liboego representative, and understood.
Copy of the Act shall be served on the person from whom the goods were found, documents or to his representative.
9. return iz″âtyhtovarov, documents and removal of the superimposed arrest produced not later than the date of expiry of the visiting customs checks for isklûčeniemslučaev when goods are subject to detention in accordance with article 189 of the present Federal zakonalibo goods, documents or podležatiz″âtiû arrested in accordance with the legislation of the Russian Federation on administrative offences, the criminal procedure legislation of the Russian Federation or in accordance with article 168 of this federal law. Return of seized goods, documents and removal of the superimposed arrest produced on the basis of the decision of the customs official performing the on-site customs inspection. A ruling on the return of seized goods, documents of withdrawal imposed arrest shall be drawn up in two copies. The second copy of the decision shall be served on the person from whom the goods were found, documents or to his representative. The seized goods are to be returned to the person from whom they were seized. Privozvrate seized goods shall be drawn in triplicate, signed by a customs officer, the person to whom the goods vozvraŝaûtsâiz″âtye, or his representative, as well as the person exercising the storage of seized goods or his representative. The second instance of the specified act shall be served on the person to whom returned iz″âtyetovary, or his representative, the third copy to the person carrying out the storage of seized goods or his representative. Iz″âtyedokumenty refundable verifiable person or his representative. When you return the seized documents shall be drawn in two copies, signed by the customs official and verifiable person or representative of the examinee. The second instance of the specified act shall be served on the person being scanned or his representative.
10. iz″âtyhtovarov Storage is carried out at the expense of the person whose goods have been seized. If in the course of customs clearance will not be installed, that in respect of such goods, the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on Customs Affairs violated the costs of such storage, refer to spending obligations of the federal budget. The procedure for compensation of those funds from the federal budget is determined by the Government of the Russian Federation.
11. information on vsehfaktah seizure of goods, seize goods and documents specified in the Act, reflecting the results of the on-site customs inspection.
12. In cases where the seized goods or products seized, detained in accordance with article 189 of the present Federal law either the goods or documents are seized or detained pursuant to the legislation of the Russian Federation on administrative offences, the criminal procedure legislation of the Russian Federation or in accordance with article 168 of this federal law, goods, documents will not be returned, repossession or seizure of goods, made in accordance with this article shall be deemed to be withdrawn, and in the Act of visiting customs inspection of document number, under which goods, documents detained, seized or arrested.
13. Not claimed within two months from the date of the end of the visiting customs confiscated goods are turning into federal ownership based on the judgment of the Court (Arbitration Court) in accordance with Chapter 21 of this federal law.
Article 184. Pravadolžnostnyh customs officials when provedeniitamožennoj provedeniitamožennoj validation validate customs officials shall enjoy the rights provided for in article 134 of the customs code of the Customs Union, as well as the right to: 1) require the person to validate a claim to the status of authorized economic operator and obtain from him information from the inventory system in electronic form, as well as extracts from it on paper, signed by the head of the examinee Chief Accountant and certified with the seal of the scanned person (if any) (in red. Federal law dated April 6, 2015 N 82-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2022);
2) get priprovedenii exit customs access within its competence to databases and data banks of automated information systems of examinee with the requirements of the legislation of the Russian Federation on the protection of the information;
3) check priprovedenii visiting customs representatives examinee identity documents, and (or) the credentials;
4) onaznačenii customs expertise to decide if to explain emerging when conducting customs control issues require special knowledge;
5) exercise other powers stipulated by this federal law and other federal laws.
Article 185. Obâzannostiproverâemogo face when conducting tamožennojproverki Validated person in carrying out customs checks must carry out the responsibilities set out in article 135 of the customs code of the Customs Union, as well as: 1) in the case of missing documents (information) and (or) other circumstances preventing delivery on time, give to the istečeniâustanovlennogo documents (information) a written explanation of the reason for failure to execute the query;
2) provide customs officials with visiting customs checking, access to documents (information) necessary to conduct on-site inspections, databases and data banks avtomatizirovannyhinformacionnyh examinee systems with the ability to view and retrieve the necessary information, as well as obtaining paper copies of documents required media ièlektronnom (information);
3) provide samples of the goods in the quantity required for their studies, in the case of the adoption of the customs officials during the on-site customs clearance decision on the appointment of Customs examination;
4) giving customs officials carrying out customs checks, clarifications on the questions arising upon carrying out customs checks relating to areas of verification;
5) perform the legitimate demands of the job lictamožennyh customs bodies check;
6) perform other duties stipulated by this federal law and other federal laws.
Chapter 21. Grounds for order iporâdok facing goods vfederal′nuû property, and zaderžannymitovarami, which are not objects of administrative offences or crimes. the detention of goods Article 186. Obraŝenietovarov in federal ownership Goods turn vfederal′nuû property: 1) on the basis of a court decision in a criminal case deluili of administrative offence in applying the confiscation of property from the date of entry into force of the judgement;
2) on the basis of a judicial act, upon application by the (lawsuit) of a customs body or other authorized body opriznanii absentee property or handling of seized goods in federal ownership in cases stipulated by this federal law, from the date of entry into force of the judicial act;
3) based on the placement of goods under a customs procedure refusal in favour of the State from the date of transfer of the goods to the Customs authorities on the Act of acceptance.
Article 187. Disposal of goods made in federal′nuûsobstvennost′ 1. Disposal of goods made in the Federal
ownership of the osnovaniisudebnogo Act is carried out by means of their implementation, destruction or disposal in accordance with the legislation of the Russian Federation.
2. goods turned into federal ownership based on placement of goods under a customs procedure refusal in favour of the State shall be brought in the Federal Executive authority authorised by the Government of the Russian Federation to organize implementation, destruction or recycling (recycling) of property, turned the property of the State, except for goods in respect of which the legislation of the Russian Federation set a special procedure order.
3. Light industry goods made in federal ownership, the list of which shall be determined by the Government of the Russian Federation, should be destroyed in a manner prescribed by the Government of the Russian Federation.
Article 188. Pravofederal′nogo Executive authority authorized in the area of customs, to donate goods directed in federal′nuûsobstvennost′ 1. The Federal Executive authority authorized in the area of customs, may donate turned into federal ownership lekarstvennyepreparaty, sanitation, hygiene, bandages, medical products, perishable foods, infant food and medical nutrition and takžeodeždu, shoes and other necessities social welfare agencies, health care, education, childcare, social protection bodies; the subjects of history, science, art, iproizvedeniâ objects not representing cultural value, museums; objects of flora and fauna of Zoological Parks, nature reserves, museums; objects of worship to religious organizations.
2. Donation of goods directed in federal ownership, for commercial activities is not allowed.
3. If there is a written request of the body, institution or organization, which are listed in part 1 of this article, the donation of goods specified in part 1 of this article, the obligation not to use these products for commercial activity, a customs body upon the receipt of a document on the treatment of indicated goods into federal ownership is considering their donation.
4. With a view to taking a decision on bezvozmezdnojperedače of goods specified in part 1 of this article, the Customs organnapravlâet the Federal Executive authority authorized in the area of customs, certified by a customs body copy: 1) documents on the treatment of goods in federal ownership;
2) appeals bodies, institutions and organizations referred to in paragraph 1 of this article, the donation of goods;
3) documents containing information on the value of the goods;
4) documents confirming quality and safety of donated goods transferred;
5) findings indicating that goods planned to donate are not cultural values (in respect of products showing signs of cultural property);
6) other related goods documents available at a customs body.
5. at the same time, information on the documents in the Federal Executive authority authorized in customs matters, the decision to bezvozmezdnojperedače goods specified in part 1 of this article, shall be forwarded to the body authorized by the Government of the Russian Federation at the disposal of the goods converted into federal ownership.
6. The Federal Executive authority authorized in the area of customs, on the basis of documents submitted to the customs body no later than 30 days from the date of receiving them decides obizdanii order donation of products turned into federal ownership or motivated refusal to the customs authority in its implementation.
7. Under the terms of a federal body of executive power of the Commissioner in the area of customs, a customs body organizes the transfer of goods to the instrument of transfer and receipt to the representative body, institution or organization referred to in part 1nastoâŝej article, whose powers to act for the admission of relevant document and confirmed property attorney in accordance with the legislation of the Russian Federation.
Article 189. Non-Zaderžanietovarov objects of administrative offences or crimes, and documents on these products 1. Customs authorities detain goods that are not objects of administrative offences or crimes, and documents on these goods on grounds provided for by article 145, paragraph 1 the customs code of the Customs Union.
2. During the detention of goods that are not objects of administrative offences or crimes, and documents on these products shall be drawn up on a form opredelâemojKomissiej of the Customs Union, copies of which shall be communicated to the carrier, temporary storage warehouse owner or other person in possession of the detained goods, as well as the recipient or sender of the goods, if these persons ustanovlenytamožennymi authorities.
3. The detained goods and documents referred to in paragraph 1 of this article the Customs authorities, shall be not later than the day following the day of expiry of temporary storage, or other dates established by the customs code of the Customs Union for the implementation of the export of goods outside the customs territory of the Customs Union, their customs declaration or committing other acts referred to in articles 152, 170, 185, 192, 208, 231, 234, 305 and 354 of the customs code of the Customs Union on the basis of Protocol of detention under paragraph 2 of this article.
4. The detained goods to be placed in warehouses of temporary storage, warehouses of temporary storage of customs bodies in accordance with article 202 of this federal law shall be deposited or the institution skladskieuslugi in the area of customs body. Trebuûŝieosobyh products storage conditions, sent to a software relevant specialized agencies (institutions) or public authorities. When transferring the goods deposited shall be drawn round-trip, one instance of kotorogoostaetsâ at a customs body, second-Organization (Agency), which is responsible for storage of goods. A copy of the Act shall be sent to the rightful owner of the goods, if ètolico is set (in the redaction of the customs authority. Federal law dated April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010). 5. The detained goods and documents on these products are refundable in cases stipulated by article 147Tamožennogo code of the Customs Union. Privozvrate of the goods shall be drawn in triplicate, signed by customs officials carrying out a return of the goods, the person to whom such detainees are returned goods, or his representative, as well as the face of exercising their storage or by his representative. The first occurrence of a specific aktaostaetsâ at a customs body, the second copy shall be served on the person who returned the detained goods, or his representative, the third copy to the person carrying out the storage of detained goods or his representative. Detained goods storage costs shall be reimbursed to the individuals who returned the goods.
6. The detained documents must be returned to the person to whom the detainees returned goods or his representative. When you return the detained documents shall be drawn in two copies, kotoryjpodpisyvaetsâ customs officials conducting the vozvratdokumentov, and the person to whom they are returned, or egopredstavitelem. The second instance of the specified act shall be served on the person to whom the documents are returned, or by his representative.
7. In accordance with article 146 of the customs code of the Customs Union, customs bodies shall carry out storage of detained goods within one month from the day of their detention, except for perishable products, shelf life which is 12:00 am from the moment of detention, and of goods prohibited to be imported into the customs territory of the Customs Union or exported outside this territory, that is three days from the moment of detention.
8. After the expiry of the periods provided by paragraph 7 of this article, the unconsumed detained goods are subject to realization, destruction or disposal, in accordance with article 190 of this federal law.
Article 190. Disposal of goods, not converted vfederal′nuû property 1. Disposal of detained goods, goods seized by the Customs authorities in accordance with article 168 of this federal law, shall be carried out by means of their implementation, destruction or disposal of federal body of executive power, authorized by the Government of the Russian Federation to organize implementation, destruction or recycling (recycling) of property, turned into State ownership (hereinafter referred to in this article-authorized body).
2. the customs authority fulfills the detention or seizure of goods in advance, but not later than 15 days before the expiry of the period of storage of detained goods, established part of 7 article 189 of this federal law, or the retention of seized goods, established part of article 4 hereof, and 168 in writing notify the declarant, (a) if the Declaration of the goods was carried out, the owner of the goods, and if the owner is a foreign person or owner of the goods at a customs body no the person in possession of the kotorogotovary were at momentzaderžaniâ, or the person from whom the goods were removed, the date of an event, which allows you to dispose of detained or seized goods in accordance with this chapter, and the forthcoming transfer of their upolnomočennomuorganu. Such written notice may be served on the specified vnastoâŝej part of persons personally against receipt or otherwise confirming the fact and date of receipt of the notification. In the case of detention of a perishable commodity, a notification will be issued on the day of detention of such goods means operativnojsvâzi, including the transfer of information in electronic form.
3. the customs authority fulfills the detention or seizure of the goods no later than the day following the day of expiration zaderžannyhtovarov under paragraph 7 of article 189 of this federal law, or the retention of seized goods, established part of article 4 hereof, and 168 is the Act of retention expires in two copies.
4. Copy of a customs body, 3 predusmotrennogočast′û of this article not later than three working days after the day it is sent by registered letter with acknowledgment of receipt to the persons specified in part 2 of this article. The second instance of the Act remains at a customs body. Copy of the Act, certified by a customs body, remains with the owner of the warehouse of temporary storage, customs warehouse, libovladel′ca or other person from whom goods are seized or detained in custody.
5. an act of a customs body, under part 3nastoâŝej article is grounds for the disposition of detained or seized goods in accordance with this article.
6. the customs authority fulfills the detention or seizure of goods, carries out the calculation of the amounts of customs duties and taxes: 1) with respect to goods detained on the basis of the amounts of customs duties and taxes, which would have been payable when placing these goods under the customs procedure of release for domestic consumption on the day of their detention;
2) in respect of the seized goods in accordance sostat′ej 81 customs code of the Customs Union.
7. the customs authority fulfills the detention or seizure of the goods not later than within three working days from the date of expiry of the detained goods iliiz″âtyh notifies the authorized body on the expiry srokovih storage, about the location of the goods, their quantity and other characteristics required for the organisation of the competent authority adoption and exportation of goods, with the application a copy of the detention, as well as produced according to part 6 of this article due to calculation of the amounts of customs duties , taxes. In the case of eslizaderžannye or forfeited goods âvlâûtsâskoroportâŝimisâ, notification shall be sent on the day of detention or seizure of goods, including the possible operational communication facilities, including the transfer of electronic information, indicating that the goods are perishable. On expiry of the retention periods of detained or seized goods, a customs body shall inform accordingly the declarant of goods or their owner or other lawful owner, if they are installed, or the person that kotorogoiz″âty goods.
8. the customs authority fulfills the detention or seizure of goods, such goods passes to the instrument of transfer and receipt the competent authority.
9. The authorized body or his representative prinimaetot of a customs body and transports detainees or iz″âtyetovary for accounting, estimating and order no later than 10 working days after submission date of receipt of the notification of a customs body, under paragraph 7 of this article. A customs body, agency or withheld goods shall have the right to extend the acceptance period and export goods on a motivated treatment authorized body, but not more than one month. Perishable goods must be accepted by the notified body for orders in no later than three working days after the date of receipt of the notification of a customs body, under paragraph 7 of this article.
10. Implementation of detained or seized tovarovosuŝestvlâetsâ notified body at market prices.
11. in order to ensure full federal budget enumeration sums of customs duties, taxes payable and calculated by the customs body in accordance with paragraph 6 of this article, the disposal of such goods is carried out by the notified body as soon as possible, but nepozdnee three months from the date of the Act of acceptance.
12. If, within the period specified in subsection 11 of this article, detained or forfeited goods would not be realized, the authorized body shall agree with the customs authority of the extension of the implementation, but not more than for two months.
13. If the costs of storage and realization of detained or seized goods exceed the value of such goods shall be destroyed or processing (recycling) by the notified body.
14. the destruction or recycling (recycling) detained or seized goods, as well as costs associated with storing itransportirovkoj of such products shall be covered by the persons specified in part 2 of this article, while otsutstviitakih persons at the expense of the federal budget, unless otherwise provided by the legislation of the Russian Federation in respect of certain categories of goods.
15. Since the actual reception by the Act of acceptance of the goods seized or detained until their realization, destruction or recycling (recycling) authorized body ensures their safety and in case of their loss is responsible for: 1) vis-à-vis Customs authorities for the reimbursement in federal budget funds in the amount due to the amounts of the customs duties and taxes for lost goods;
2) before the owners referred to it for orders of goods to reimburse these individuals the value of the lost goods, net of in accordance with article 149 the customs code of the Customs Union.
16. If persons specified in part 2 of this article, perform before handing the goods the competent authority provided for by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs duties on export of goods outside the customs territory of the Customs Union, their customs declaration or the Commission of other acts referred to in articles 152, 170, 185, 192, 208, 231, 234, 305 and 354 of the customs code of the Customs Union the customs authority is not entitled to prevent the extradition of such persons detained or seized goods.
Article 191. Dispose of funds, vyručennymiot sale of goods 1. Cash proceeds from the sale of goods made in federal ownership, are listed in the federal budget.
2. cash proceeds from the sale of the goods seized or detained, not later than three days from the date of their receipt by the authorized body listed them at the expense of the federal Treasury for the disposition of such funds in accordance with article 149 of the customs code Tamožennogosoûza with simultaneous submission to the Customs authorities who detain or iz″âtietovarov, information on the costs of implementing such products.
3. the customs authority fulfills the detention or seizure of the goods not later than five working days following the day of receipt by the Federal kaznačejstvadenežnyh funds referred to in paragraph 2 of this article, osuŝestvlâetuderžanie sums of customs duties, taxes, calculated in accordance with čast′û6 article 190 of this federal law, as well as transportation costs, storage of goods and other costs associated with their implementation.
4. The cash balance of the proceeds from the sale of detained goods, calculated taking into account the deductions envisaged in article 149Tamožennogo of the code of the Customs Union, the customs authority is returned to the declarant, or declaring of goods was carried out, the owner or other lawful owner of the goods at a customs body that information about them.
The cash balance of the proceeds from the sale of seized goods is returned to the person from whom the goods were seized.
5. the customs authority fulfills the detention or seizure of the goods not later than five working days after the day the deductions specified včasti 3 of this article, by registered post with acknowledgment of receipt shall notify the persons referred to in paragraph 4 of this article, ovozmožnosti the remainder of the cash proceeds otrealizacii detainees or seized goods.
If the customs authority has the ability to notify these individuals more efficient means of communication, including the transfer of information in
electronically, it shall notify them in such ways at the registered letter.
6. form of notification to be vozvratudenežnyh of the proceeds otrealizacii detained or seized goods, establishes the Federal Executive authority authorized in the area of customs.
7. Reimbursement of the balance of funds proceeds otrealizacii detained or seized goods, performed at the written request of the declarant or a person specified in part 4 of this article by a customs body, agency or withheld the goods not later than three months from the day following the day of receipt of money funds, the proceeds from the sale of detained or forfeited goods at the expense of the federal Treasury.
8. General term of consideration by a customs body of a refund of the balance of funds derived from the sale of detained or forfeited goods may not exceed 10 working days from the day of registration by a customs body of a refund.
9. Refund of cash proceeds otrealizacii detained or seized goods, produced in valûteRossijskoj Federation account, specified in the application for refund of the balance of funds.
10. in the event when the customs body, which carried the detention or seizure of goods, in accordance with part 7 of this article shall refund the balance of funds derived from the sale of the goods seized or detained unclaimed amount of the funds are recorded within other nenalogovyhdohodov the federal budget and are non-refundable.
Article 192. Osobennostirasporâženiâ products available to precious metals, precious stones and articles made of them, cultural values, of goods subject to marking, securities, currency values, other goods, seized from the turnover or their turnover in the territory of the Russian Federation limited shall be carried out in accordance with the legislation of the Russian Federation.
SECTION IV GOODS VROSSIJSKUÛ Federation and THEIR EXPORT IZROSSIJSKOJ FEDERATION Chapter 22. Basicprovisions on the importation of goods to the Russian Federation job they are exported from the Russian Federation Article 193. Place vvozatovarov in the Russian Federation 1. The importation of goods directly to the Russian Federation from the territory of States that are not members of the Tamožennogosoûza, should be carried out in places of arrival specified 156 vstat′e customs code of the Customs Union, which are the checkpoints across the State border of the Russian Federation, during the work of the Customs authorities. The Government of the Russian Federation shall have the right to determine crossing points čerezGosudarstvennuû border of the Russian Federation for the arrival of the Russian Federation of certain categories of goods, as well as set up in accordance with the zakonodatel′stvomRossijskoj Federation of the State border of the Russian Federation and the procedure for cases where goods can arrive to the Russian Federation in other places that are not places of arrival, in accordance with the Customs Union kodeksomTamožennogo.
2. import of goods in the Russian Federation of States that are not members of the Customs Union through the territory of Member States of the Customs Union, placed upon arrival on the customs territory of the Customs Union under the Customs procedurutranzita can be accessed in any places along the route of the carrier in some customs authority otpravleniâmesto delivery of goods, except in the case of establishing a route of transportation of goods in accordance with article 217 Tamožennogokodeksa the Customs Union as a means of ensuring compliance with Customs transit.
3. import of goods to the Russian Federation from the territory of the Member States of the Customs Union in case not specified in part 2 of this article may be implemented in any field.
4. the provisions referred to in paragraphs 2 and 3, nastoâŝejstat′i do not exempt the carrier from complying with the restrictions established by the legislation of the Russian Federation in order to ensure traffic safety, security of movement of goods, which are subject to special rules for their transport and other purposes not related to the legislation of the Russian Federation on Customs Affairs.
Article 194. Obâzannostiperevozčika in RossijskuûFederaciû when importing goods from the territory of a State, a member of the Customs Union neâvlâûŝegosâ 1. When importing goods to the Russian Federation from the territory of a State not a member of the Customs Union, the carrier is obliged to: 1) deliver the goods at the place of arrival or other place, as determined in accordance with part 1 of article 193 of this federal law;
2) show tovarytamožennomu body;
3) to submit to the customs body documents and information, the list of which is established by article 159 of the customs code of the Customs Union;
4) to submit certificates, permits, licenses or other documents confirming compliance with the prohibitions and restrictions, if in accordance with the Customs Union tamožennymzakonodatel′stvom ilizakonodatel′stvom Russian Federation such documents are to be presented to a customs body at the place of arrival;
5) perform Customs operations related to the location of goods in temporary storage or their tamožennymdeklarirovaniem in accordance with customs procedure, under the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
2. the actions referred to in paragraphs 4 and 5 of part 1 of this article, any interested person can make.
3. In the event of an accident, action of force majeure or other circumstances, should halt the delivery of the goods at destination, the carrier is obliged to take measures under article 157 the customs code of the Customs Union.
4. On behalf of the carrier documents and data together arrival can be presented to the customs authority by any other person acting on behalf of the carrier.
5. In the case of a customs body together the arrival of standard shipping (transport), the form and content of documents which have international agreements in the field of transport, to which the Russian Federation, the translation of such documents into Russian language device, if the documents are written in English or other foreign language provided in drawing up an international standard shipping (transport) documents.
Article 195. Vyvoztovarov from the Russian Federation 1. Except as provided by paragraph 3nastoâŝej article, the export of goods from the Russian Federation outside the customs territory of the Customs Union should be carried out in places of departure specified in article 162 of the customs code of the Customs Union, which are the checkpoints across the State border of the Russian Federation, and the work of the Customs authorities. The Government of the Russian Federation shall have the right to determine crossing points across the State border of the Russian Federation for the departure from the Russian Federation of certain categories of goods, as well as set up in accordance with the legislation of the Russian Federation on the State border of the Russian Federation and the procedure for cases where goods can flow away from the Russian Federation in other places that are not places of departure in accordance with the customs code of the Customs Union.
2. When goods arrive from the Russian Federation, the carrier shall submit to the customs body documents and information provided by stat′âmi159 and 163 customs code of the Customs Union. On behalf of the carrier, the documents and information may be presented by any other person acting on behalf of the carrier.
3. In cases where the departure of goods outside the customs territory of the Customs Union will be carried out from the territories of other Member States of the Customs Union, the movement of such goods from the Russian Federation at the territoriûgosudarstva Customs Union Member can be in any field, unless otherwise established by the Government of the Russian Federation.
4. Export of goods from the Russian Federation in cases provided by paragraphs 1 and 3 of this article shall be allowed after their customs declaration and other operations necessary for placing the goods under a customs procedure, and release of goods, except for the export of èlektroènergiipo transmission lines in accordance with article 313 of the Federal law.
5. Export of goods having the status of goods Customs Union in accordance with the customs code of the Customs Union of the Russian Federation in the Member States of the Customs Union is effected without the restrictions stipulated by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs, unless otherwise stipulated by international dogovoramiRossijskoj Federation and the legislation of the Russian Federation. The provisions of this part shall not relieve persons exporting goods from the Russian Federation, from complying with the requirements of legislation of the Russian Federation in the field of export control, currency legislation of the Russian Federation and other requirements established by the legislation of the Russian Federation.
Article 196. Dejstviâtamožennyh bodies when using
preliminary information 1. Preliminary information provided by the Customs authorities in accordance with article 42 of the customs code of the Customs Union, is used for its study, analysis and verification activities before presentation of goods to customs authorities in monitoring and implementing objects celâhvybora release of goods or other binding decisions in relation to the goods, neâvlâûŝihsâ monitored in accordance with the risk management system, in a shorter time than that provided by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
2. procedure of customs officials when using preliminary information is set by the Federal Executive Body authorized in the area of customs, unless otherwise stipulated by the customs legislation of the Customs Union.
Chapter 23. Vremennoehranenie of goods Article 197. Obŝiepoloženiâ of temporary storage of goods vremennogohraneniâ Contents of goods, rights and obligations of persons having authority with respect to goods, and their representatives, the timing of temporary storage are installed respectively in articles 167, 170 and 171 customs code of the Customs Union.
Article 198. Mestavremennogo storage of goods 1. In accordance with article 168 of the customs code of the Customs Union in places of temporary storage and temporary storage warehouses are following other temporary storage places: 1) temporary storage warehouse of the customs body (as amended by the Federal law of April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010);
2) location of goods in cases stipulated by article 200 of this federal law;
3) room, outdoor playground and a territory of the authorized economic operator in accordance with paragraph 1 part 1 Article 86 of this federal law;
4) separate rooms in places of international mail exchange in accordance with part 2 of article 317 of this federal law;
5) storage location a or nevostrebovannogobagaža, roaming within the aviation Treaty iliželeznodorožnoj the carriage of passengers;
6) place of unloading and reloading (transshipment) of goods within the territory of the Sea (River) port;
7) specially equipped place of unloading and reloading (transshipment) of foreign goods within the regime within the airport, provided that the place of importation of such goods vRossijskuû Federation and their export from the Russian Federation coincide;
8) rail putii container platforms located in the agreed with the Customs authorities of the locations within train stations and designed for temporary storage of goods without their unloading from vehicles;
9) seats defined by other federal laws or acts of the Government of the Russian Federation.
2. the place of temporary storage of goods is permanent or temporary customs control zone established in accordance with article 163 of this federal law.
3. Temporary storage of goods in other places of temporary storage of goods in cases stipulated in points 2, 4-1 8časti this article is done with the written authorization of the customs authority on the basis of the treatment of the person concerned. Temporary storage of goods in other places can be single (for temporary storage of a particular consignment) or General (for periodic temporary storage of foreign goods within a certain period).
4. the conditions and procedure for issuing permits for the temporary storage of goods in other places, including the requirement for the provision of security for payment of customs duties and taxes, are determined by the Federal Executive authority authorized in the area of customs.
5. The person who has been granted permission for temporary storage of goods in other places of temporary storage of goods, shall be entrusted with the responsibilities referred to in paragraphs 4 and 5 of article 200 of this federal law to the consignee when the implementation of temporary storage of goods in a warehouse of the addressee.
6. Customs body refuses to face the issue of a permit for temporary storage of goods in other places of temporary storage of goods if, within a period of one year before the date of application of vtamožennyj authority for the specified permission that person brought to administrative responsibility for administrativnyepravonarušeniâ in the field of customs associated with osuŝestvleniemdeâtel′nosti for temporary storage of goods referred to in paragraph article 10.5 of the code of the Russian Federation on administrative offences, and (or) repeatedly (two or more times) brought to administrative responsibility zaadministrativnye offences in the area of customs predusmotrennyestat′âmi, 16.14, 16.15, parts 2 and 3 of article 16.23 code of the Russian Federation on administrative offences, provided that the amount imposed administrative penalties on those articles, including aggregate, totaled 000000 500 rubles and more (harm federal law dated April 6, 2015 N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010).
7. The Federal Executive authority authorized in the area of customs, establish the procedure for the submission of documents and information to the customs authority pomeŝeniitovarov to temporary storage warehouse and other places for temporary storage of goods, order of premises (SERPs) of goods to the skladvremennogo storage (warehouse) and other places of temporary hraneniâtovarov for temporary storage of goods in order to ensure that customs controls.
Article 199. Tamožennyeoperacii associated with the location of goods navremennoe storage 1. When placing the goods at the warehouse vremennogohraneniâ persons having authority with respect to goods or their representatives are present to a customs body documents, article 169 1 opredelennyepunktom customs code of the Customs Union.
2. Documents required for placement of goods in temporary storage shall be submitted to the customs authority no later than three hours since the completion of the Customs transit procedure (presentation of goods to a customs body at the place of arrival).
3. the customs authority registers the documents submitted for placement of goods in temporary storage, not boleeodnogo hours after their adoption. From the day of registration by a customs body documents submitted for placement of goods in temporary storage, the goods shall be deemed to be for temporary storage.
Article 200. Vremennoehranenie products in stock 1 recipient. Temporary storage of goods in a warehouse of consignee may be carried out in the following cases: 1) necessary temporary storage of goods that require special storage conditions, if in sufficient proximity to the place of receipt of goods, there is no temporary storage warehouse, adapted for the storage of such goods;
2) if the recipient of the goods are gosudarstvennyeorgany or institutions.
2. When granting permission for temporary storage in a warehouse the consignee customs authority may require the provision of security for payment of customs duties and taxes, except if the recipient of the goods are public bodies or institutions.
3. the recipient of goods in the warehouse hranenieinostrannyh the goods owned by third parties is not allowed.
4. the recipient goods shall ensure the preservation of goods, preventing the perpetration of goods operations without the permission of the Customs authorities. The Customs authorities may, in order to prevent substitution of goods or committing unauthorized transactions with them overlay of seals and stamps on the packaging of goods or premises where they are stored.
5. the recipient tovarovobâzan submit to the Customs authorities reporting of goods in temporary storage, in accordance with parts 4-8 articles nastoâŝegoFederal′nogo 177 of the Act. In the case of utratytovarov, transfer them to third parties without the permission of the Customs authorities of the consignee is obliged to pay the customs duties and taxes in accordance with article 172 the customs code of the Customs Union.
Article 201. Hranenietovarov on warehouses of temporary storage tamožennyhorganov 1. Warehouses of temporary storage, customs authorities are warehouses of open type and shall meet the requirements provided by paragraph 1 of article 71 of this federal law.
2. When storing goods in warehouses of temporary storage, customs authorities of the customs bodies relations with the persons placing the goods at these stores, are carried out in accordance with this federal law and the Civil Code of the Russian Federation. In the agreement the customs authority with the person placing the goods on storage skladvremennogo customs authority, subject to the requirements of the civil legislation of the Russian Federation established for a public contract. The refusal of the customs authority from entering into such a contract if there is the possibility to implement the storage of goods not stack. Acceptance of goods deposited by a customs body shall be certified by the person who posted the goodsthe issuing temporary storage customs receipts on form defined by
the Executive Branch is authorized in the area of customs.
3. Rights, obligations and responsibilities in connection with customs authorities osuŝestvleniemètimi goods storage organs arise from the substance of the obligations in accordance with the General provisions on storage, provided by the civil legislation of the Russian Federation, subject to the provisions established by this federal law.
4. For storage of goods in a warehouse of temporary storage customs authority levied customs duties in accordance with Chapter 14 of this federal law.
Article 202. Pomeŝenietovarov for temporary storage tamožennymiorganami 1. Goods can byt′pomeŝeny by the Customs authorities on the warehouses of temporary storage, skladyvremennogo storage of customs authorities in cases predusmotrennyhstat′âmi 168, 183 and 189 of the present Federal Act (as amended by the Federal law of April 6, 2015
N 70-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2010). 2. (Part 2 lost siluna under federal law from April 6, 2015 N 70-FZ-Sobraniezakonodatel′stva Russian Federation, 2015, N 14, art. 2010) 3. Fee for storing goods and damages to the owner of the warehouse of temporary storage shall be covered by the persons identified in part 1 of article 168, part 10 of article 183 and part 5 of article 189 of the present Federal law.
4. In cases where costs for storage tovarovvozmeŝaûtsâ from the amounts derived from the sale of goods or for sčetsredstv the federal budget costs are reimbursed on the basis of existing storage period rates (tariffs) of the owner of the warehouse of temporary storage, declared in a public offer or used in contracts for the storage of goods, trebuûŝihanalogičnyh storage conditions and in the absence of documentary evidence of these costs (tariffs)-within the documented expenses produced by the owner of the warehouse of temporary storage when storing goods. The order of reimbursement of owner of warehouses of temporary storage shall be established by the Government of the Russian Federation.
5. If the person whose goods have been placed on the temporary storage, customs authorities reimbursed storage costs when issuing a goods warehouse, and in accordance with article 183 of this federal law, the expenses for storage should be compensated at the expense of the federal budget, customs authorities shall reimburse the person in a manner to be determined by the Government of the Russian Federation, within the limits of the amounts determined in accordance with part 4 of this article.
Waiver of customs bodies in the reimbursement or repayment of ihnepolnoe may be appealed to the ustanovlennomzakonodatel′stvom of the Russian Federation.
Section V TAMOŽENNYEOPERACII, associated with the LOCATION of GOODS PODTAMOŽENNUÛ PROCEDURE Chapter 24. Customs declarations Article 203. Goods subject to customs declaration in accordance with the customs legislation Tamožennogosoûza goods imported into the Russian Federation from the territory of non-Member States of the Customs Union, including roaming through the territories of Member States of the Customs Union in accordance stamožennoj Customs transit procedure, as well as goods exported from the Russian Federation outside the customs territory of the Customs Union, customs declaration shall be in accordance with Chapter 27 of the customs code of the Customs Union and the provisions of this chapter as they are placed under a customs procedure and change customs procedure.
Article 204. Deklaraciâna products 1. The goods declaration is filed in electronic form.
The Government of the Russian Federaciiustanavlivaet lists of goods, customs procedures, as well as cases when kotoryhdeklarirovanie can be formulated in writing.
2. Information to be specified in the Declaration for the goods, established by article 181 the customs code of the Customs Union.
3. procedure of filling in the goods declaration shall be established by decision of the Commission of the Customs Union. In cases established by a decision of the Commission of the Customs Union, for information, to be specified in the Declaration of goods depending on customs procedures, categories of goods, persons, their moving, mode of transport, can be reduced by the Federal Executive Body authorized in the area of customs.
4. As a goods declaration may be used (transportation), commercial and (or) other documents that contain information that is required for release of goods placed under the customs procedure of release for domestic consumption or export, upon declaration of goods, the total customs value of which does not exceed the amount equivalent to 1000 euro, in the manner prescribed by the decision of the Commission of the Customs Union, with the exception of: 1) excisable goods;
2 goods), podležaŝihlicenzirovaniû and (or) quotas;
3) of goods in accordance with the legislation of the Russian Federation are exempted from payment of customs duties and taxes, except for granting tariff preferences, as well as goods imported in addresses of diplomatic ilipriravnennyh thereto representations of foreign States or exported to overseas missions of the Russian Federation;
4) currency, securities, precious metals idragocennyh stones.
5. In the case of submission of a declaration of goods in writing such a declaration should be accompanied by its electronic copy. In the cases provided for by the Customs Union, rešeniemKomissii the Federal Executive authority authorized in the area of customs, determines that the filing of a customs declaration in writing nesoprovoždaetsâ submission of electronic copies.
6. the procedure for filing a goods declaration by a customs body, its registration, it claimed information change and revocation filed goods declaration established in articles 190-192 the customs code of the Customs Union.
Article 205. Mestodeklarirovaniâ products 1. The goods declaration may be lodged by any customs authority, eligible to register customs declaration.
2. The Federal Executive authority authorized in the area of customs, may establish certain customs authorities to declare certain categories of goods only where the establishment in accordance with part 4 of article 10 hereof specialized customs authorities for the performance of customs operations in respect of certain categories of goods on the basis of the need for Customs officers have special knowledge goods otakih how cultural values dragocennyhmetallov products and precious stones, weapons, military equipment, radioactive and iboepripasy delâŝiesâmaterialy and other specific products, either on the basis of the need to create conditions for the rapid release of goods such as cargo Express, vystavočnyeobrazcy, goods imported into and exported from the zone osobuûèkonomičeskuû special economic zone, other goods.
3. In the case of submission of a declaration at a customs body, tovaryv, established in accordance with part 2 of this article, the Customs organotkazyvaet the registration of such a declaration in accordance with paragraph 4 of article 190 the customs code of the Customs Union.
Article 206. Recording the filing of goods 1. A customs body shall fix the date and time of submission of a declaration of goods in the manner determined by the Federal Executive Body authorized in the area of customs.
When declaring tovarovv electronically recording the date and time of filing a goods declaration and the direction of the declarant of the e-mail message that contains information about the specified date and time automatically upon receipt of such a declaration in the electronic system of the Customs authorities.
2. at the request of the declarant or customs representative of the customs body shall issue a confirmation of the date and time pis′mennojforme podačideklaracii for goods, except the filing in electronic form in a way that allows you to fix the date and time of submission of the said Declaration programmatically.
3. As evidence of the failure of the action provided for in parts 1 and 2 of this article, the declarant or customs representative may use any method of confirmation of submission of a declaration of goods, including video and photographs, testimonies, testimony of CCTV cameras, if they are installed in places of such declaration.
Article 207. certification of Declaration of goods produced in the èlektronnojforme Declaration of goods with customs declaration in electronic form shall be signed by electronic signature, the type of which is determined by the Federal Executive Body authorized in the area of customs, in accordance with the legislation of the Russian Federation. How to verify an electronic signature shall be established by the Federal Executive Body authorized in the area of customs matters (in red. Federal law dated March 12, 2014 N 33-FZ-collection of laws of the Russian Federation, 2014, N 11, art. 1098). Article 208. Submission of documents directly on the goods declaration kotoryhzapolnena
1. Lists of documents, on the basis of which the goods declaration filled and which should be submitted to the Customs organodnovremenno the Declaration of goods, articles 183 installed, 240, 253, 265, 294, 299 and 308Tamožennogo code of the Customs Union. Depending on customs procedures, categories of goods and persons relevant abridged list of documents is established by article 232, part 3 of article 248, part 4 of article 269, 279 and 283nastoâŝego of the Federal Act.
2. The Federal Executive authority authorized in the area of customs, may further reduce the list of documents, presented in tamožennomdeklarirovanii goods, depending on the customs declaration form (written, electronic), customs procedures, categories of goods and persons.
3. the customs authority may verify that the copies submitted when customs declaration documents their originals in cases where those copies are certified by the person submitting them, deklarantomlibo authority issuing such documents.
After checking the originals immediately returned to the person who submitted them.
4. The declarant shall submit to the customs authority competent to receive the goods declaration, documents confirming the legal capacity of the person in the performance of customs operations, once the first time, including prior to the submission of a customs declaration, in which they will be used. When changes are made to these documents the declarant is obliged to inform the customs authority vkotoryj they were presented for the first time.
5. documents evidencing the legal capacity of persons in the performance of customs operations are: 1) učreditel′nyedokumenty Russian legal entity;
2) accreditation certificate of a branch or a representative office of a foreign legal entity, if the foreign person is entitled to act as declarant of goods in accordance with subparagraphs 2 and 3 of article 186 Tamožennogokodeksa of the Customs Union;
3) passport, if the declarant of goods acts as an individual;
4) the certificate of the State registraciiûridičeskogo of a person or the certificate of the State registraciifizičeskogo of a person as an individual entrepreneur;
5) documents that in accordance with the legislation of the Russian Federation indicate setting person acting as a declarant to register with the tax authorities.
6. at the request of the declarant, the customs authority to which the documents are presented in writing the acceptance of such documents.
7. If the goods are declared, the customs authority competent to accept the Declaration of goods by filing a goods declaration in electronic form, documents indicated in part 5 of this article shall be submitted to the vtamožennyj authority and the customs authority shall issue a confirmation of such documents in electronic form.
8. If separate documents based on kotoryhzapolnena goods declaration, cannot be predstavlenyodnovremenno with the Declaration of goods, on reasoned treatment of the declarant, the Customs authorities in writing in writing formerazrešaût submission of such documents after the release of the goods within the time period required to obtain them, but not later than 45 days after the day of registration of a goods declaration. The declarant shall submit a written undertaking of submission of documents by the due date. Order of presentation licenses, certificates, permits, and (or) other documents confirming compliance with the prohibitions and restrictions and required for release of goods, set by article 219 of this federal law.
Article 209. Srokipodači Declaration of goods 1. The deadline for the Declaration of goods established by article 185 customs code of the Customs Union.
2. In the cases specified in articles 212-217 of this federal law, apply special terms of submission of a declaration of goods.
Article 210. Declarant 1. The declarant of goods can be legal entity smestom finding in the Russian Federation, established in accordance with the legislation of the Russian Federation, a natural person who is registered as an individual entrepreneur and resident in the Russian Federation, as well as physical person having permanent residence in the Russianfederation, possessing the characteristics provided for in subparagraph 1 of article 186 the customs code of the Customs Union.
2. The declarant of goods in customs transit proceduretamožennogo may be persons with symptoms provided by subparagraph 3 of article 186 the customs code of the Customs Union.
3. When filing a goods declaration the foreign person is entitled to act as declarant by the goods only in the cases provided for in subparagraph 2 of article 186 the customs code of the Customs Union.
4. rights and obligations of the declarant, customs declaration and other customs operations necessary for placing the goods under a customs procedure, established respectively in articles 187 and 188Tamožennogo code of the Customs Union.
Article 211. preliminary customs declaration of goods 1. Filing a goods declaration (including a non-authorized economic operator) prior to importation of goods into the customs territory of the Customs soûzaosuŝestvlâetsâ a preliminary Declaration of foreign goods defined in article 193 of the customs code Tamožennogosoûza.
If import inostrannyhtovarov into the customs territory of the Customs Union by road or rail to their pre-Declaration can be carried out before the arrival of the vehicles at the place of delivery.
2. goods declaration which, by filing a provisional declaration of goods in respect of which have been paid payable when placed under the customs procedure of release for home use, customs duties, taxes, after their arrival in the Russian Federation may byt′pred″âvleny to the customs body that is located in a place near the State border of the Russian Federation, within the deadline set in article 193, paragraph 6 the customs code of the Customs Union.
3. The order of interaction of customs body, accepted the provisional declaration of goods, a customs body, situated at the border crossing and customs authority, located in a place near the State border of the Russian Federation, privypuske products and conducting customs control against them shall be determined by the Federal Executive authority authorized in the area of customs.
4. At the request of the payer of the amount of customs duties, taxes, customs duties and taxes paid in advance customs declaration can be used for the carriage of goods, declaring that, by filing a provisional declaration of goods, kačestvesumm security for payment of customs duties and taxes.
5. the Customs shall adopt the provisional declaration of goods, customs duties and taxes zaâvleniûplatel′ŝika with a document confirming acceptance of security for payment of customs duties and taxes under paragraph 5 of article 85 of the customs code of the Customs Union, the amount of customs duties and taxes paid.
6. When a non-foreign goods at the designated customs authorities of mestodostavki on security for payment of customs duties, taxes levied under 93 sostat′ej customs code of the Customs Union.
Article 212. Nepolnaâdeklaraciâ of goods 1. If the declarant (including the declarant who does not possess the status of authorized èkonomičeskogooperatora) do not have enough to fill the Customs deklaraciiinformaciej for reasons beyond his permitted the filing of incomplete goods declaration provided that it claimed information required for release of goods, calculation and payment uplatytamožennyh, confirming compliance with the prohibitions and restrictions, as well as to identify products by their quantitative and qualitative characteristics.
2. When submitting incomplete goods declaration the declarant to vpis′mennoj form submit the missing information within the period prescribed by the customs body, which for foreign goods shall not exceed 45 days from the date of registration of the incomplete goods declaration by a customs body.
3. For goods the Customs Union the period during which the declarant is missing, obâzanpredstavit′ is determined based on the time required to transport the goods to the place of departure, navigation and other conditions and not možetprevyšat′ eight months from the date of registration of the nepolnojdeklaracii of goods by the customs body.
4. If the customs authority registers a shallow Declaration at the goods, subject to the same requirements and conditions the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs, including the order of calculation and payment of customs fees that apply if originally served full and duly completed Declaration of goods.
Article 213. periodic customs declaration of goods 1. With regular movement across the customs border
The Customs Union of the same goods by one želicom in a manner and under conditions which predusmotrenynastoâŝej article, any person moguŝemuvystupat′ as declarant, permitted the filing of periodic goods declaration for all goods imported to the Russian Federation (exported from the Russian Federation) during the delivery period, not to exceed 30 calendar days.
2. for the purposes of the application of this article, the period of delivery shall be declared by the declarant period during which it is planned to: 1) to present to a customs body goods imported into the Russian Federation;
2) ship the goods exported from the Russian Federation (pass goods over to the carrier who will carry out the international carriage of goods, or the first carrier when carrying out international transport of goods with transhipment (transfer) to another vehicle to remove them).
3. for the purposes of the application of this article, goods are considered as the same if they have the same name and the same classification code according to the commodity nomenclature of foreign economic activity.
4. goods treated as regularly transported across the customs border of the person if the person makes three or more supplies of the same goods within 30 calendar days.
5. Mercantile party, which can be made in periodic declarations for goods are goods that meet the conditions specified in parts 3 and 4 of this article, the customs declaration which is produced in the same customs body and imported into the Russian Federation ilivyvozâtsâ from the Russian Federation through the execution of the obligations one contract concluded when carrying out foreign trade transaction, or one resolution of napererabotku goods when declaring products or a unilateral foreign trade transaction or without completing any transaction, regardless of the number of individual shipments within the stated delivery period, not to exceed 30 calendar days.
6. Customs Declaration of goods by filing periodic goods declaration import customs duties are paid simultaneously with the filing of such a declaration, on the basis of rates in force on the date of its registration.
7. Customs Declaration of goods by filing periodic goods declaration applied rate of foreign currencies, restrictions on the day of registration by a customs body.
8. periodic customs declaration is made by the filing of a customs body of a periodic declaration natovary on one commodity party, defined according to part 5 of this article, not earlier than 15 days before the start of the delivery period can be identified.
9. periodic goods declaration zaâvlâûtsâsvedeniâ based on the number of goods for import or export planned during the declared period of delivery. In the periodic goods declaration shall be filed with the information required for release of goods, calculation and payment of customs payments, demonstrating compliance with limits set in accordance with the customs legislation of the Customs Union, as well as to identify the declared goods together their quantitative and qualitative characteristics.
10. The declarant is obliged to declare to the customs authority in a form prescribed by the Federal Executive Body authorized in the area of customs, updated product information in periodic goods declaration: 1) no later than 10 working days after the end of the delivery period for declaration of imported goods;
2) no later than two months after the actual exportation of the whole consignment, declared in the periodic goods declaration, upon declaration of exported goods.
11. The periodic Declaration on tovaryvyvozimye items must be actually exported within three months after the end of the periodapostavki. Departure of goods in excess of the stated in the periodic declaration natovary is not allowed.
12. Periodic Declaration of goods is considered not to have been filed if the goods contained in the consignment declared inthis Declaration: 1) actually not removed within the time limit specified by the včasti 8 of this article;
2) is not presented to a customs body, taking periodic Declaration on goods in tečeniezaâvlennogo a period of supply.
13. periodic customs declaration does not apply in respect of exported goods, which are subject to customs duties or vyvoznymi to which restrictions apply.
14. the authorised economic operator carrying out production activities, have the right to carry out a periodic customs declaration of goods after their importation into the Russian Federation in accordance with the provisions of this article with the following features: 1) in periodic goods declaration may be specified all products to the address of an authorized economic operator in the period beginning with the first delivery of goods and before the expiration of their temporary storage and, in the case of release of goods prior to the filing of the Declaration of goods-within the deadlines for filing a goods declaration;
2) periodic Declaration of goods may be made on goods placed under customs procedure of inward processing or processing for domestic consumption.
Article 214. Vremennoeperiodičeskoe customs clearance exports Tamožennogosoûza 1. Upon exportation from the customs territory of the Customs Union Customs Union, goods in respect of which could not be provided accurate information on the quantity and (or) customs value, allowed their temporary periodic customs declaration by a customs declaration podačivremennoj (including a non-authorized economic operator). In respect of goods transported by pipeline and power transmission lines, temporary periodic customs declaration shall be applied taking into account the peculiarities stipulated by article 312 of this federal law.
2. Use of the periodic declaring shall not relieve the declarant from compliance with the requirements and conditions established by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs, part of the completeness and timeliness of payment of customs duties, observance of prohibitions and restrictions, as well as compliance with the terms of customs procedures and customs control.
3. In respect of goods that are subject to customs duties vyvoznymi and (or) subject to restrictions when they are exported from the Russian Federation, temporary periodic customs declaration is permitted by the customs body, which filed temporary Declaration of goods, registration putemee, while observing the following conditions: 1) if the declarant on the day podačivremennoj otsutstvuûtvstupivšie goods declarations and unfulfilled orders on obadministrativnyh Affairs in the area of customs offences;
2) if the declarant on the day of applying temporary goods declaration carries out external economic activity not less than one year within which they were osuŝestvlenvvoz goods to the Russian Federation (removal of goods from the Russian Federation) not less than 12 times.
4. compliance with the conditions referred to in paragraphs 1 and 2 of part 3 of this article shall not be required in respect of goods transported by pipeline, as well as in relation to the goods, declarants which are authorized economic operators or persons paid for the year preceding the date of filing of the temporary Declaration natovary, sum of customs duties and taxes of more than 100 million roubles.
5. After the actual exportation of the goods from the customs territory of the Customs Union, the declarant shall submit one or more complete and duly completed customs declarations on all goods exported outside the customs territory of the Customs Union. Podačaodnoj or more complete and duly completed declarations for goods is effected within the time limit set by a customs body upon written request of the declarant. When establishing this period takes into account the period required for the exportation of goods from the customs territory of the Tamožennogosoûza and information sufficient for filing complete and duly completed Declaration of goods. For grounded written application of the declarant with permission of a customs body established by the customs body of the deadline for the submission of complete goods declaration may be extended.
The deadline for submission of complete goods declaration in respect of goods that neoblagaûtsâ vyvoznymi customs duties or for which no restrictions možetprevyšat′ eight months from the date of registration of a temporary goods declaration and, in the case of goods which are subject to customs duties or vyvoznymi to the kotorymprimenâûtsâ limit specified period may not exceed six months.
6. In a temporary goods declaration shall be allowed on the basis of the information statement of intentions to roll out the orientirovočnogokoličestva conditional goods the customs value (appraisal) according to planned to transfer across the customs border of the Customs Union of the quantity of goods, as well as on the basis of
as described in the terms of foreign economic transactions of consumer properties of the goods and the determination of their prices on the day of applying temporary goods declaration. Departure of goods in excess of the stated in a temporary goods declaration is not allowed.
7. When using temporary goods declaration limits apply on the day of registration by a customs body of this Declaration. Rates of export customs duties primenâûtsâna day of actual export of the goods from the customs territory of the Customs Union. Dnemfaktičeskogo of exportation of the goods is the date of affixing of customs body, located in the place of departure of the goods from the Customs Union, technological tamožennojterritorii marks on transport (transportation) or other instruments authorizing the departure of the goods.
8. the responsibility for the payment of export customs duties in respect of goods declared in accordance with this article, since the declarant arises of registration by a customs body of modern goods declaration and from the moment of registration by a customs body of a complete goods declaration.
9. the responsibility for the payment of export customs duties in respect of goods declared in accordance with this article shall be terminated from the declarant, in cases established by paragraph 2 of article 80Tamožennogo of the code of the Customs Union, as well as in the case of payment of export customs duties in full.
10. Export tamožennyepošliny payable: 1) when applying temporary goods declaration-prior to release of goods in accordance with the established customs procedure;
2) when submitting a full declaration of goods simultaneously with the filing of a complete goods declaration.
11. Export tamožennyepošliny payable: 1) when applying temporary goods declaration-in sum, calculated on the basis of the asserted in a temporary customs declaration of volume and/or value of exported goodsthe time filing temporary goods declaration;
2) when submitting a full declaration for goods-in sum, calculated on the basis of the actual amount exported goods and (or) cost actually exported goods, taking into account the amounts of export customs duties paid when filing temporary goods declaration.
12. Export customs duties are paid on the basis of rates in force on the date of registration of the goods vremennojdeklaracii. Supplement amounts of export customs duties at the podačepolnoj of the goods declaration shall be effected, if the amount of export customs duties podležaŝihuplate increases rezul′tateutočneniâ the information specified in časti6 of this article, and (or) increases rates of customs duties to be applied in accordance with part 7 of this article, or changing foreign exchange rate on the day of registration of a complete goods declaration. Peniv this case will not be awarded. Refund of overpaid or overcharged amounts of export customs duties, including in case of reduction of the amounts payable to the export customs duties through the amendment of the information specified in part 6 of this article, and (or) reduction of customs duty rate to be applied in accordance with paragraph 7 of this article, or changing foreign exchange rate on the day of registration of a complete goods declaration shall be carried out in accordance sglavoj 17 hereof.
13. If, in applying periodic declaring vremennogotamožennogo change the recipient information goods, the declarant supply complete goods declaration shall be effected in accordance with such changes. While the number of complete goods declarations must correspond to the number of foreign trade contracts.
14. If before the expiration of eight months and, in the case of goods which are subject to customs duties or vyvoznymi to which restrictions apply, before the expiration of six months from the date of registration of a temporary goods declaration such goods will not be re-exported from the customs territory of the Customs Union, temporary goods declaration where such goods have been declared for exportation shall be deemed not to have been filed.
Article 215. Osobennostideklarirovaniâ product in nesobrannomili unassembled, including vnekomplektnom or incomplete form, roaming within a fixed period of time 1. Product in unassembled or disassembled form, including nekomplektnom or incomplete form of the import or export of which several trademarks of parties within the period established in accordance with this article may be declared (including a non-authorized economic operator) showing one of the classification code according to the commodity nomenclature of foreign economic activity.
2. the conditions for the application of the declaration provided for in this article the goods specified in part 1 of this article are: 1) the existence of a decision on the classification of goods, confirming the classification of the goods in unassembled or disassembled form, including nekomplektnom or incomplete form poklassifikacionnomu completed or complete product code (nastoâŝejstat′e-decision on classification), issued by the federal body of executive power, upolnomočennymv the area of customs, customs or another authority defined by the federal body of executive power, authorized in the area of customs, a person entitled to act as declarant of goods before Declaration of goods or components thereof (as amended by the Federal law of November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646);
2) components of the goods to the address of the recipient in the importation of these goods within the framework of foreign trade deal concluded by that person, or as a contribution to the authorized capital of the recipient, while export of goods-supply of goods by one sender components within the framework of foreign trade deal concluded by that person;
3) implementation of the customs declaration of the imported goods is carried out by one customs authority in accordance with the customs release procedures for internal consumption or free customs zone.
3. prior to the Declaration of goods the import or export of which will be implemented in unassembled or disassembled form, including in the form of ilinezaveršennom nekomplektnom, the declarant shall submit to the Customs Office in the region which will be implemented by declaring of goods, a written notification of planned deliveries (hereinafter in this article-notification) with the application a copy of the decision on classification, certified by the declarant. The notification shall specify the particulars: 1) on the declaring company;
2) about the decision of oklassifikacii (number and date of issue);
3) planned srokahvvoza or exportation of goods;
4) about the location of goods on the territory of the Russian Federation, where it will be storage, installation or Assembly (for imported goods).
4. The declarant may specify in the notice any other information relevant to the implementation of customs control in respect of the imported goods.
5. Each individual shipment, imported (exported) in unassembled or disassembled form, including nekomplektnomili unfinished form, shall be subject to presentation of a customs body, which will be implemented by the customs declaration.
6. components of exported goods are subject to release statements directly to release component exported goods and enclosed documents required for customs declaration, copies of decisions on classification and notification.
7. the components of imported goods are subject to conditional release on the basis of the application submitted by the declarant of the statement on conditional release and the enclosed documents required for customs declaration, copies of decisions on classification and notification.
Application for conditional release (statement on release of component exported goods) shall be drawn up on the form and populates it with OK, which are established in accordance with article 180 of the customs code of the Customs soûzadlâ the goods declaration. In a statement on conditional release (release zaâvleniina component exported goods) indicate the classification code according to the commodity nomenclature of foreign economic activity in accordance with the decision on classification.
8. not later than 30 days after the import (export) of all the components of the goods in the customs authority must be filed the final Declaration on the product indicating it classification code according to the commodity nomenclature of foreign economic activity in accordance with the decision on classification. Deadline for itogovojdeklaracii to the product shall not exceed one calendar year from the date of registration of the application for conditional release (application for release component of exported goods) of the first consignment. The deadline for submitting the final Declaration of the goods may be extended by the customs body at the written reasoned treatment of the declarant, in stating the declarant deadline for a final declaration for the goods. The overall deadline of the final Declaration of the natovar in this case may not exceed six years sdaty registration statement on conditional release (application for release component of exported goods) first instalment (in the redaction of Federal′nogozakona from November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646). 9. Especially if you fill out an application for conditional release (application for vypuskkomponenta of exported goods) and the Declaration on
the goods shall be established by the Federal Executive Body authorized in the area of customs.
10. Customs duties and taxes upon declaration of goods in accordance with the provisions of this article shall be paid at the rates applicable to the goods under sklassifikacionnym code for nomenclature of vnešneèkonomičeskojdeâtel′nosti according to the decision on classification and applicable on the day of submission of a declaration for the goods.
11. After the entry into force of the decision to change the managed decision on classification in accordance with part 3 of article 107-1nastoâŝego of the Federal Act application for conditional release (statement on release of vvozimogotovara component) and the final Declaration of the goods shall be subject to the decision on classification changes (as amended by the Federal law of November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646). 12. Upon termination of a decision on classification in accordance with part 11 of article 107-1 of the present Federal law components of goods imported (exported) in každojotdel′noj shipments must be declared with the filing of a separate declaration on komponentytovara in due course. While individual components of a product are classified according to the commodity nomenclature of foreign economic deâtel′nostipo codes applicable to specified components in accordance with the rules of the classification of goods. The deadline for declarations for individual components of a product may not exceed 30 days from the date of notification of the person concerned, for the termination of the decision on the classification (as amended by the Federal law of November 24, 2014 N 365-FZ-Sobraniezakonodatel′stva Russian Federation, 2014, N 48, art. 6646). 13. In the calculation of the amount of customs duties and taxes in the Declaration for individual components of a product, these 12 včasti of this article shall apply rates of customs duties, taxes, and foreign exchange rates, operating on the date of registration of such a declaration. Každyjden′ for repayment of the amounts of customs payments, accrued on the Declaration for individual components of a product are fines starting from the day of filing of each zaâvleniâna conditional release (release zaâvleniâna component exported goods) on the day of payment of assessed amounts or ihvzyskaniâ indisputably.
14. (part 14 repealed based on the Federal law dated November 24, 2014 N 365-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6646) Article 216. Osobennostideklarirovaniâ different kinds of goods contained in one consignment, stating the same classification code 1. At the request of the declarant, different kinds of goods contained in one consignment imported or exported into the Russian Federation from the Russian Federation, may be declared with an indication of one of the classification code according to the commodity nomenclature of foreign economic activity subject to the conditions set forth in this article.
2. the Government of the Russian Federation determines cases where exported goods can be declared with ukazaniemodnogo the classification code according to the commodity nomenclature of foreign economic activity. The Government of the Russian Federation shall have the right to opredelât′slučai, when the imported goods cannot be declared with an indication of one of the classification code according to the commodity nomenclature of foreign economic activity.
3. commodities imported to the Russian Federation, may be declared with an indication of one of the classification code according to the commodity nomenclature of foreign economic activity, provided that the classification kodusootvetstvuet rate of duty of the highest level. If the goods contained in one consignment, multiple classification codes according to the commodity nomenclature of foreign economic activity with the same rates of customs duties, the direction is subject to the classification code of the product, which corresponds to the highest rates of excise duty and excise tax rates equal-highest rates of value-added tax.
4. consignment, which may be declared with an indication of one classification code for Tovarnojnomenklature foreign economic activity must be goods in respect of which the only ad valorem (including zero) or only specific (čislenulevye) rates of customs duties and excise taxes, as well as to those goods should apply the same preferential treatment depending on the country of origin of the goods.
5. If the goods contained in the same consignment shall be subject to specific rates of customs duty and Excise units, on which the tax rate of customs duty or excise tax must be the same pokaždomu mind the Customs payment.
6. commodities imported to the Russian Federation, and takževyvozimye from the Russian Federation, respectively, of non-taxable import or customs duties, vyvoznymi can be declared with an indication of one of the classification code according to the commodity nomenclature of foreign economic activity of the corresponding product price kotorogoâvlâetsâ most in the consignment.
7. Information about the description and quantities of all items contained in the odnojtovarnoj party, the declarant is claimed by submission of the list of goods. As such a list can be used by the shipping specification, packing lists, inventories, or other similar documents. List of tovarovrassmatrivaetsâ for customs purposes as an integral part of the customs declaration for the goods.
8. in order to verify compliance with trebovanijčasti 7 of this article, the customs authority may require from the declarant represent lookup information about the individual of the declared goods.
9. If certain goods contained in one consignment, shall apply the prohibitions and restrictions of their declaration is carried out with separate indication of the classification code according to the commodity nomenclature of external economic activity and to the goods shall not apply the provisions of parts 1-7nastoâŝej article.
Article 217. additional cases of Declaration of goods 1. In accordance with the customs code Tamožennogosoûza and this federal law customs goods should be declared in the following cases: 1) detection of smuggled goods from their buyer in accordance with paragraph 5 of article 168 of this federal law;
2) necessary customs payments in relation to wastes and residues, in accordance with articles 246, 247.271, 272, paragraph 2 article 309 customs code of the Customs Union.
2. The Federal Executive authority authorized in the area of customs, defines a simplified declaring procedure of smuggled goods in order to ensure that under article 168 of the Act nastoâŝegoFederal′nogo the right of these persons pay customs payments and comply with other requirements for goods smuggled iusloviâ their placement under customs procedure. Customs declaration for smuggled goods may be submitted to the competent authority, lûbomutamožennomu make customs declarations, at the option of the owner of the smuggled goods.
3. submission of declarations for goods smuggled into the Russian Federation, must be accompanied by: 1) documents certifying the authority of the person making the Declaration of goods;
2) available from the owner of the commercial and other instruments to identify nezakonnovvezennye goods and take them to desâtiznačnomu classification code according to the commodity nomenclature of foreign economic activity;
3) permits, certificates and other documents confirming compliance with restrictions;
4) documents certifying payment of customs payments;
5) documents confirming the information on the customs value of goods.
4. In the case of the importation of foreign goods with the Federation of the vRossijskuû territory of the Member State of the Customs Union, if on the territory of the Member State of the Customs Union were carried out processing operations, including the implementation of the prostyhsboročnyh operations, skladirovaniev under customs procedure, customs warehouse, as well as other operations, terminating the international carriage of goods, excluding transshipment (reloading of goods from one vehicle to another) and temporary warehousing for the period pomeŝeniâtovarov under the customs procedure of Customs transit such goods subject to Declaration by the recipient of goods to a customs body entitled to make customs declarations in the area of which is the specified recipient, within five working days after the importation of the goods in the Russian Federation.
5. The Federal Executive authority authorized in the area of customs, provides publication and bringing to the attention of the persons concerned by other means of information on Customs offices authorized to receive the goods declaration, the regions of their activities, as well as of the time of their work.
6. the Government of the Russian Federation may establish that certain kategoriitovarov, imported into the Russian Federation from the territory of a Member State of the Customs Union, must be declared to the Customs authorities in the following cases: 1) if the release of such goods for domestic consumption
on the territory of the Member State of the Customs Union of import customs duties byliuplačeny at rates that are lower than those applied in the Russian Federation;
2) if in the territory of the State of the Union členaTamožennogo izgosudarstv when importing goods that are not members of the Customs Union, have been granted on payment of customs duties, and also if when importing products made from these goods, except in cases where the customs legislation of the Customs Union explicitly provides that such goods may move through the customs territory of the Customs Union without paying customs duties;
3) if imported goods originating in non-Member States of the Customs Union, which is subject to the restrictions imposed by the Russian Federation unilaterally, including special protective, anti-dumping and countervailing measures, even if these products have acquired the status of goods Customs Union in accordance with the customs legislation of the Customs Union.
7. The form and procedure for declaring goods in the cases provided by paragraph 6 of this article, as well as the procedure of payment (additional payments) amounts of import customs duties or limits determines the Government of the Russian Federation.
8. the Government of the Russian Federation shall have the right to determine other procedures and controls and other control (supervisory) authorities to ensure respect for the economic interests of the Russianfederation in the cases provided by paragraph 4 of this article.
Chapter 25. Vypusktovarov Article 218. Vypusktovarov 1. Release of goods is carried out by the Customs authorities in accordance with Chapter 28 the customs code of the Customs Union.
2. In cases where a consignment contains multiple items, the customs authority shall release the goods in respect of which the conditions of release. The declarant shall have the right not to carry out export issued by the goods from the warehouse of temporary storage pending a decision on the release of the remaining goods contained in the consignment.
Article 219. submission of documents after release of goods 1. In cases when the release of tovaratamožennomu authority cannot be predstavlenylicenzii, certificates, permits or other documents certifying compliance with the limits, motivated by the treatment of the declarant, in writing or in electronic form, the Customs authorities in writing or in electronic form to permit the submission of such documents within the time period required for obtaining fortheir but not later than 45 days after the release of the goods, unless otherwise required to obtain them. Release of goods is carried out in the submission by the declarant in writing or in electronic form of an obligation on presentation of documents within the set deadline (as amended by the Federal law of April 5, 2013 N 48-FZ-collection of laws of the Russian Federation, 2013, N 14, art. 1656).
2. the goods referred to in paragraph 1 of this article, may not be transferred to third parties, including through their sale or transfer in any other way and, in cases where the navvoz of indicated goods made with regard to the verification of the quality and safety of these products, banned their use (exploitation, consumption) in any form.
3. The Customs authorities may require from the declarant submission obligations on compliance with restrictions imposed by part 2 of this article, osuŝestvlât′naloženie seals and seals for packaging goods, facilities where they will be kept until receipt of the documents, as well as the primenât′drugie measures to ensure compliance with these restrictions.
4. The Customs authorities refused to grant permission to view documents provided by paragraph 1 of this article, after the release of the goods, if the declarant within odnogogoda before applying to the customs body had been brought to administrative responsibility for administrative offences in the area of customs under article 16.20 code of the Russian Federation on administrative offences (in red. Federal law dated April 5, 2013 N 48-FZ-collection of laws of the Russian Federation, 2013, N 14, art. 1656). 5. Denying permissions on predstavleniedokumentov provided by paragraph 1 of this article, after release of goods the customs authority in writing or electronically informs the declarant shall be no later than the day following the day of treatment, indicating the reasons for rejection (in red. Federal law dated April 5, 2013 N 48-FZ-Sobraniezakonodatel′stva Russian Federation, 2013, N 14, art. 1656). Article 220. Srokivypuska products 1. Unless otherwise nepredusmotreno part of article 13 86, part 9 of article 232, part 8 of article 279 and part 6 of article 283 of the present Federal law, vypusktovarov is carried out as soon as possible, but nepozdnee established by paragraph 1 of article 196 customs code of the Customs Union. In these srokitamožennye organs if necessary perform checking of the customs declaration of goods and accompanying documents (ed. Federal′nogozakona from May 5, 2014 N 115-FZ-collection of laws of the Russian Federation, 2014, N 19, p. 2320).
2. Extension of the release of goods within 10 working days from the day following the back of registration of a customs declaration, on the basis of paragraph 4 of article 196 of the customs code of the Customs Union is allowed only in the following cases: 1) If, in accordance with the provisions of the customs code of the Customs Union and the present Federal zakonavypusk may be implemented provided that the declarant security for payment of customs duties, taxes-dopredostavleniâ specified;
2) if the declarant has not presented licenses, certificates, permits or other documents certifying compliance with the limits, pending the submission by the declarant or the treatment of these documents in writing or in electronic form in accordance with part 1 of article 219 of this federal law (as amended by the Federal law of April 5, 2013 N 48-FZ-collection of laws of the Russian Federation, 2013, N 14, art. 1656);
3) additional verification with a view to determining the classification of goods poTovarnoj nomenclature of foreign economic activity in accordance with parts 9 and 10 of article 106 of this federal law before the end of the verification;
4) additional verification in accordance with article 69 of the customs code of the Customs Union, to provide appropriate security for payment of customs duties and taxes;
5) zaprosadopolnitel′nyh documents and information in respect of the goods, kotoryhzaâvleny information on the customs declaration, or inspection of goods in the form of their customs inspection in cases of non-conformity information on declared goods in a customs declaration the information contained in the documents submitted, and (or) the marking or other svedeniâmna products packaging, and (or) vnešnemuvidu goods, availability of advance information about possible violations of the customs declaration received from other regulatory or supervisory bodies as well as in the case of identification of goods as the goods imported or exported into the Russian Federation from the Russian Federation on possible breaches of the customs legislation of the Customs Union, and takžezakonodatel′stva of the Russian Federation on Customs Affairs, specified in part 1 of article 162 of this federal law, to polučeniâzaprošennyh additional documents or complete customs clearance of goods;
6) submission of a written application of the declarant on the extension of the release of goods in accordance with the need for uplatytamožennyh duties, taxes, further assessed in accordance with the decision of the customs body, pending payment of customs duties and taxes.
3. the customs authority may extend the period of vypuskatovarov for the reasons indicated in paragraph 4 of part 2 nastoâŝejstat′i, if the customs code of the Customs Union did not expressly found that the release of goods is not carried out to test additional documents and information, liboesli presented for checking goods are sub-divided into packing the place on individual species and (or) names of goods and/or information about packaging and labelling not mentioned in commercial and/or transport documents for goods. Extension of inspection of goods is carried out, provided that the circumstances did not allow the Customs authorities to perform the necessary operations to establish the conformity of products information about them. Verification of goods shall be extended by the time needed to a person in respect of goods obladaûŝemupolnomočiâmi to separate consignment into individual products.
Article 221. Vypusktovarov prior to the filing of the Declaration of goods basis and conditions for the exercise of the vypuskatovarov prior to the filing of the Declaration of goods established by article 197 the customs code of the Customs Union.
Article 222. Conditional release 1. Conditionally released goods are goods in cases stipulated by paragraph article 200 of the customs code of the Customs Union, as well as the following goods: 1) components of goods imported by individual tovarnymipartiâmi within a fixed period of time in unassembled or disassembled form, including in nekomplektnom ilinezaveršennom;
2) goods placed under a customs procedure, the customs warehouse (including without actually placing the goods on the
customs warehouse), duty-free shopping and processing customs territory for domestic consumption, processing of temporary admission (admission), Customs transit, re-export, destruction under special customs procedure applied to the goods imported into the Russian Federation;
3) other goods in cases determined by the Government of the Russian Federation.
2. the components of the goods referred to in paragraph 1 of part 1 of this article, may not be transferred to third parties, including through their sale or transfer in any other way, and are considered to be conditionally issued until the adoption of the Customs authorities of the decision on release of goods in accordance with the established customs procedure.
3. Products referred to in paragraph 2 of part 1 of this article shall be deemed to be conditionally issued to purchase statusatovarov of the Customs Union, the actual destruction or export of the Russian Federation outside the Customs Union libootkaza in favor of the State.
Article 223. Vvypuske refusal of goods 1. In case of refusal to release of goods in accordance sostat′ej 201 of the customs code of the Customs Union, the customs body shall èkzemplârtamožennoj it returns the Declaration, as well as gets paid sums of customs duties (per isklûčeniemtamožennyh fees for customs operations) in accordance with chapter 17 of this federal law.
2. denial of release of goods may be appealed in accordance with Chapter 3 of this federal law.
3. If the decision on refusal to release of the goods is found to be unlawful, the declarant when rebuilding a customs declaration shall be entitled to demand the application of rates of customs duties, taxes, exchange rates and restrictions that were in effect on the date of registration of the original goods declaration.
4. If the conditions for release of goods not observed only in the otdel′nyhtovarov contained in one consignment, the customs authority shall release the remainder of the goods. In that case, the customs authority only returns tedokumenty, which refer to the goods in issue which are denied. If such documents highlight the impossible, the customs body makes copies of them, which assures the established order.
Certified copies of documents the declarant may use when rebuilding a customs declaration of goods, which was denied.
SECTION VI of the CUSTOMS PROCEDURES Chapter 26. Obŝiepoloženiâ on customs procedures Article 224. Pomeŝenietovarov under a customs procedure 1. Goods imported into the Russian Federation are subject to placement under one iztamožennyh procedures in the manner and under the conditions provided for by the customs code of the Customs Union and the present Federal law, with the exception of goods: 1) originating from the customs territory of the Customs Union (the territory of the Member State of the Customs Union);
2) released for free circulation in the customs territory of the Customs Union. For the purposes of the application of the present Federal zakonatovarami, released for free circulation in the customs territory of the Customs Union, sčitaûtsâtovary, for which import duties have been paid on Wherefore rates, which in the Russian Federation, and in respect of which met the same prohibitions and restrictions in the Russian Federation;
3) made of goods originating from the territory of the Customs Union or released for free circulation in the territories of the Member States of the Customs Union.
2. Goods exported from the Russian Federation are subject to placement under one of the customs procedures, if the goods are intended for export outside the customs territory of the Customs Union. In other cases, the goods exported are subject to placement Federation izRossijskoj under a customs procedure, if it is stipulated by the customs legislation of the Customs Union or of acts of the Government of the Russian Federation.
3. Placement of goods under a customs procedure is carried out in a manner and under conditions that opredelenyTamožennym code of the Customs Union and the present Federal law.
4. The Federal Executive authority authorized in the area of customs, in accordance with the legislation of the Russian Federation on Customs Affairs determines the order of implementation of the Customs authorities of action related to the issuing of permits for placing goods under a customs procedure, forms, permits, and also establishes procedures and technologies of customs's depending on categories of goods conveyed across the customs border of the Customs Union, transport modes, as well as the categories of persons moving goods.
Article 225. Vidytamožennyh procedures 1. Types of customs procedures established by article 202 the customs code of the Customs Union.
2. Customs procedure the customs-free zone and free warehouse shall be established in accordance smeždunarodnymi instruments of Member States of the Customs Union.
Article 226. Commencement and termination of the obligation to pay the tamožennyhplatežej in connection with the location of goods podtamožennye procedure creation and termination of the obligation to pay the customs duties and taxes in connection with placing of goods under a customs procedure and the completion of the actions of customs procedures are established by the customs code of the Customs Union.
Article 227. Garantiisoblûdeniâ conditions of customs procedures 1. If the content of the customs procedures provides for full or partial release from payment of customs duties, taxes, the Customs authorities may require the provision of security for payment of customs duties and taxes in accordance with Chapter 16 of this federal law.
2. If the conditions and requirements of the customs procedure provides for limitations on the use and disposal of goods, the Customs authorities may require from the declarant and others represent obligations on compliance with limits, osuŝestvlât′identifikaciû products, application of seals and stamps on upakovkutovarov, the premises where they are stored, as well as other measures to ensure compliance with these restrictions.
Chapter 27. Tamožennaâprocedura release for domestic consumption Article 228. Soderžanietamožennoj procedure for release for vnutrennegopotrebleniâ and conditions of placement of goods podtamožennuû procedure 1. The content of the customs procedure of release for domestic consumption and terms of placing goods under the customs procedure of release for domestic consumption, are respectively defined in articles 210 and 211 customs code of the Customs Union.
2. Where goods placed under the customs procedure of release for internal consumption by the Customs authorities of Member States of the Customs Union, repeated the premises of such goods under a customs procedure when entering to the Russian Federation is not required.
3. In cases if release for domestic consumption in Member States of the Customs Union for goods import duties were paid at rates that are lower than those applied in the Russian Federation in accordance with the customs legislation of the Customs Union, in relation to the goods or materials were renovated, they are granted on payment of customs duties or goods were not complied with restrictions that applied in the Russian Federation, payment (additional payment) amounts of import customs duties and the submission of documents confirming compliance with applicable in Russianfederation restrictions implemented with their declaration in accordance with parts 4 and 6 of article 217 of this federal law, unless otherwise provided by the Government of the Russian Federation in accordance with part 8 of article 217 of this federal law.
Article 229. Primenenietamožennoj procedures vnutrennegopotrebleniâ Edition in conditional release of goods 1. In the case of premises under the customs procedure of release for home use of goods spredostavleniem preferences on payment of import customs duties and taxes associated with restrictions on use and (or) order products, to purchase goods of a status of goods Customs Union in accordance with paragraph 7 of article 200 of the customs code of the Customs Union of the repeated placement of goods under a customs procedure is not required.
2. To purchase goods of a status of goods Customs Union order of payment of customs duties, nalogovustanovlen article 119 of this federal law.
3. Documents, the lack of which goods were conditionally released in accordance with subparagraph 2 of paragraph 1 of article 200 of the customs code of the Customs Union, are submitted by the declarant to a customs body, which was carried out by the conditional release of goods. A customs body shall accept such documents on the basis of the application of the declarant in free form. The statement shows the number of the Declaration of goods on which the Customs Authority implemented the conditional release of goods. At the request of the declarant, the customs body shall issue written confirmation of acceptance of documents.
4. In cases where the customs authority was carried out by conditional release in connection with the provision of concessions on payment of customs duties and taxes associated with restrictions on use and/or order goods after five years
from the date of release of the goods specified restrictions on use and (or) order of goods shall immediately terminate.
5. the Government of the Russian Federation may establish shorter or longer periods of limitation provided by paragraph 4 of this article.
Chapter 28. Tamožennaâprocedura Export Article 230. Soderžanietamožennoj export procedures and usloviâpomeŝeniâ the goods under the customs procedure of export Customs procedure of the Content and conditions of placement of goods under a customs procedure are defined respectively in articles 212 and 213 the customs code of the Customs Union.
Article 231. Import origin when exporting individual kategorijtovarov, represented by tamožennymorganam Member States Tamožennogosoûza in cases when the export outside the Customs Union tamožennojterritorii products originating in the Russian Federation and are included in the consolidated list of products generated by the Commission of the Customs Union in accordance with the international treaties to which Member States of the Customs Union, governing the use of export customs duties in respect of third countries, the Customs authorities of the Russian Federation or other Member States of the Customs Union requires the presentation of a certificate of origin of goods such certificate is issued by the Chamber of Commerce and industry of the Russian Federation in accordance with the rules determining the country of origin of goods, used in the predostavleniitorgovogo free trade regime of the Commonwealth of independent States.
Article 232. Èksporttovarov, not taxable vyvoznymi tamožennymipošlinami 1. When exporting the goods, for which no export customs duties, their Declaration and vypuskosuŝestvlâûtsâ in a simplified manner, taking into account the particularities, ustanovlennyhnastoâŝej article.
2. the requirements of the Customs authorities of the customs declaration of goods specified in part 1 of this article shall be limited to those that are necessary for udostovereniâfakta export of goods outside the customs territory of Tamožennogosoûza in the account of the execution of a particular foreign trade transactions, and ensure compliance with the prohibitions and restrictions.
3. When declaring goods specified in part 1 of this article shall be submitted to the customs body: 1) invoice;
2) (transportation) documents, if they exist;
3) permits, licences, certificates and (or) other documents demonstrating compliance with limits, if they are needed;
4) documents confirming the declaring company information, if they have not been submitted previously to tamožennomdeklarirovanii other goods on the Customs Representative, if tamožennaâdeklaraciâ is filed by that person, as well as the powers of a natural person, feeding customs deklaraciûv customs authority, except in the case of a customs declaration in electronic form;
5) payment document confirming the payment of customs duties.
4. If the submitted invoice declaration does not contain information on persons involved in foreign economic transaction number and date of conclusion of the contract, the name, quantity, weight and value of goods in case of esliperemeŝenie of goods across the customs border of the Customs soûzaosuŝestvlâetsâ based on the transaction, the declarant presents to other commercial documents or a copy of the contract (extract), kotoryesoderžat the information.
5. Documents confirming information about declaring company include: 1) učreditel′nyedokumenty;
2) the certificate of State registration of a legal entity or the certificate of the State registraciifizičeskogo of a person as an individual entrepreneur;
3) contract meždudeklarantom and customs representative;
4 a natural person) the power of attorney to act on behalf of the legal person spred″âvleniem identity documents;
5) confirm the existence of employment relations with the Customs Representative and the availability of qualification certificate of specialist in customs operations in the case of customs declaration by a customs representative.
6. In the case of a declaration of goods, which have a superficial resemblance to goods subject to customs duties, export documents, on the basis of which was lodged with the classification code of the goods according to the commodity nomenclature of foreign economic activity.
7. The documents referred to in part 6 of this article may include documents: 1) containing information on the composition of the goods (if the commodity nomenclature of foreign economic activity for goods note to group text or position the position requirements for the content of any substances (elements), materials in the product);
2) technological schemes, the technological instructions, process description and inyedokumenty, containing information about processing and type pererabotkitovara (if classification sign certain vprimečaniâh to the group, position or position text nomenclature of commodities in foreign-economic activity, is a type of processing goods or the degree of processing of the goods);
3) drawings, flowcharts, data sheet, instruction manual, technological schemes, user manual and other technical documentation that contains information on the technical characteristics of the goods and the principle of its actions (if classification sign certain vprimečaniâh to the group, position or position text nomenclature of commodities in foreign-economic activity, is the weight, size, power, performance and other characteristics).
8. When declaring goods specified in part 1 of this article, the customs value is not defined, not stated and not confirmed.
9. The deadline for the release of goods, for which no export customs duties, is four hours from the moment of registration of a customs declaration provided that at the same time with vsehneobhodimyh documents, customs declaration, except in accordance with this federal law, individual documents can be submitted after the release of goods.
The Government of the Russianfederation can be installed in a list of goods, the term release which can be up to odnogorabočego the day following the day of registration of a customs declaration. At that time, the Customs authorities, if necessary, carry out verification of a customs declaration, of goods and documents.
10. the customs authority shall have the right to verify the goods specified in part 1 of this article and ask for additional documents and information in the following cases: 1) identify inconsistencies declared information goods in a customs declaration the information contained in the documents submitted, and (or) the marking or other svedeniâmna products packaging, and (or) the appearance of the goods;
2) the availability of advance information about possible violations when tamožennomdeklarirovanii received from other regulatory or supervisory bodies.
11. Inspection is allowed with the written permission of the head of the customs body.
12. when identifying inaccuracies to specify information on the customs declaration otovarah ipredstavlennyh documents, a customs body shall notify the declarant should be adjusted (specify) information. If the inaccuracies do not affect the decision of the customs body with respect to the application of prohibitions and restrictions on the removal, adjustment of data by the declarant is not a ground for refusal in clearance of goods.
Chapter 29. Customs transit Tamožennaâprocedura Article 233. Soderžanietamožennoj iusloviâ Customs transit procedure placement of goods under tamožennuûproceduru 1. Content Customs Customs transit procedures and conditions for placing the goods under a customs procedure defined in articles 215 and 216 customs code of the Customs Union.
2. When placing goods under a Customs transit procedure, the declarant procedurutamožennogo Customs transit is the transit declaration to the customs body, provided for by article 182 the customs code of the Customs Union.
3. the peculiarities of Customs transit procedures in respect of goods transported by sea and air, as well as in the transport of goods from a customs body at the place of arrival to the internal customs body shall be established by the Federal Executive Body authorized in the area of customs, in coordination with the Executive federal′nymorganom authorized in the field of transport.
Particular customs transit of foreign goods from one inland Customs Office to a customs body drugogovnutrennego establishes the Federal Executive authority authorized in the area of customs, in coordination with the federal body of executive power executing the functions of State policy and normative legal regulation in the sphere of foreign economic activity.
4. Osobennostitamožennogo of transit of foreign goods from one inland Customs Office, located in the free port of Vladivostok, to another inland Customs Office, located in the free port of Vladivostok, establishes the federal body of executive power
authorized in the area of Customs (part 4 introduced by the Federal law dated July 13, 2015 N 213-FZ-collection of laws of the Russian Federation, 2015, N 29, art. 4339).
Article 234. Meryobespečeniâ compliance with Customs transit 1. Measures to ensure compliance with Customs transit, in accordance with paragraph 1 of article 217 of the customs code of the Customs Union are to ensure the payment of tamožennyhpošlin, taxes, Customs escorts and establishing the route of transportation of goods.
2. The Customs authorities shall not require payment of customs duties and taxes at Customs transit only in cases stipulated by paragraph 217 2stat′i customs code of the Customs Union.
3. where the customs authority is entitled to decide on Customs escorts of vehicles carrying goods in accordance with Customs transit customs procedure defined in paragraph 2 of article 218 of the Customs kodeksaTamožennogo of the Union. Customs escorts of vehicles carrying goods in accordance with Customs transit customs procedure is carried out by the Customs authorities. For Customs escorts charged customs fees in the manner prescribed by chapter 14 of the present Federal law.
4. Customs escort vehicles transporting goods in accordance with the customs of Customs transit procedure may be implemented by organizations authorized by the Government of the Russian Federation. The Government of the Russian Federation defines the conditions under which organizations may implement Customs escorts and tariff ceiling for the implementation of Customs escorts.
5. the Customs authorities may impose maršrutyperevozki goods in the manner and under the conditions of article 217, paragraph 3 kotoryeopredelâûtsâ customs code of the Customs Union, the Government of the Russian Federation has the right to establish routes perevozkipo the territory of the Russian Federation separate kinds of goods placed under a customs procedure of Customs transit.
Route change, established by the customs body, is allowed with the written permission of a customs body of departure or any customs authority, which is on the way.
Article 235. Mestodostavki products 1. Place of delivery of goods shall be determined in accordance with article 220 the customs code of the Customs Union.
2. Customs body of departure shall be entitled to determine the place of delivery, regardless of the particulars in transport (transport) documents in cases of: 1) if the customs declaration in accordance with this federal law shall be performed by a specialized customs body;
2) if in the territory in the area of customs body, defined as the delivery location is set to emergency or put drugieograničeniâ for the importation of certain categories of goods, in accordance with the legislation of the Russian Federation;
3) in other cases, established by the Government of the Russian Federation.
Article 236. Obâzannostii liability when perevozketovarov placed under customs procedurutranzita 1. Obligations of the carrier for the carriage of goods placed under a Customs transit procedurutamožennogo, established by article 223 of the customs code of the Customs Union.
2. For failure to perform their duties in perevozketovarov in accordance with customs procedure, Customs transit, the carrier is liable, the ustanovlennuûzakonodatel′stvom of the Russian Federation. Prinedostavke goods and related documents to the customs body of naznačeniâperevozčik can be held liable under szakonodatel′stvom a Member State of the Customs Union, the customs authority which goods are placed podtamožennuû procedure of Customs transit, if provided for by an international treaty of the Russian Federation.
Article 237. Zaveršenietamožennoj Customs transit procedure 1. Completion of Customs Customs transit procedures shall be as provided for in article 225Tamožennogo of the code of the Customs Union, subject to the provisions of this article.
2. features of the completion of customs procedures Customs transit of goods from a customs body at the place of arrival to an inland Customs Office, imported by an authorized economic operator, in applying imspecial′nyh simplifications provided by subparagraphs 1 and 3 of paragraph 1 of article 41 of the customs code of the Customs Union, established by article 87 of this federal law.
3. For carriage of goods by rail under cover of the deadline for the submission of a carrier to a customs body of destination the transit declaration, as well as its other documents may not exceed 12:00 and personal levels. the arrival of the vehicle at the place of delivery of goods. To calculate time limits established by this part, working hours are counted. For carriage of goods by other modes of transport the period during which the carrier is required to make a tamožennomuorganu the transit declaration and other documents, article 225, paragraph 3 is installed the customs code of the Customs Union.
4. the customs body of destination shall within one časas the moment of providing by the carrier of the documents referred to in paragraph 3 of article 225 of the customs code of the Customs Union, to register the filing of documents and the arrival of the vehicle at the place of delivery of goods and immediately after registration to issue perevozčikupis′mennoe confirmation of the arrival of the vehicle.
5. Confirmation of the arrival of sredstvadolžny transport include the following information: 1) the registration number of the confirmation of the arrival of the vehicle;
2) date and time of submission of the perevozčikomtamožennomu body of destination the transit declaration and other documents available to him;
3) date and time of registration by a customs body of destination of the arrival of the vehicle at the place of delivery;
4) date and time of the issuance of perevozčikupodtverždeniâ about the arrival of the vehicle;
5) name and adresperevozčika;
6) room transportnogosredstva international transportation;
7) room transit declaration, number, date and quantity of submitted documents by the carrier;
8) rezul′tattamožennogo inspection of vehicles;
9) withdrawals identification and unloading goods;
10) ability to move goods from the location of the customs body of destination at the temporary storage warehouse;
11) numbers and dates of the documents on which the budetosuŝestvlât′sâ carriage of goods in temporary storage;
12 iadres) the name of the customs body of destination;
13) the name, address of the warehouse of temporary storage and the number of the certificate for the inclusion in the register of holders of temporary storage warehouses;
14) room document confirming acceptance of merobespečeniâ compliance with Customs transit;
15) tamožennogotranzita;
16) date and time properties of the goods at the warehouse of temporary storage.
6. the information contained in paragraphs 11-16 part 5 of this article shall be specified in the confirmation of the arrival of the vehicle in the case of the movement of goods from a customs body of destination location for temporary storage.
7. completion of Customs Customs transit procedure shall be carried out in accordance with paragraph 5 of article 225 the customs code of the Customs Union.
8. the carrier or other person concerned is obliged to make customs operations related to the location of goods in temporary storage or the customs declaration pursuant to customs procedure within three hours after the completion of customs and customs transit procedure in respect of goods transported by rail or waterway, during 12:00 after completing Customs Customs transit procedure. The provisions of this part do not apply when completing customs procedure at the place of departure in respect of goods exported from the customs territory of the Customs Union.
Chapter 30. Tamožennaâprocedura customs warehouse Article 238. Soderžanietamožennoj procedure of the customs warehouse, the conditions of placement of goods under a customs procedure isroki goods storage at customs warehouse procedure Soderžanietamožennoj tamožennomsklade, the conditions of placement of goods under a customs procedure and deadlines hraneniâtovarov in customs warehouse are defined in articles 229-231 the customs code of the Customs Union.
Article 239. Usloviâpomeŝeniâ of the goods under the customs warehouse without procedurutamožennogo actual razmeŝeniâna customs warehouse 1. Placed under customs procedure of customs warehouse without actually placing in a customs warehouse of goods which, because of its large dimensions can not be placed in a customs warehouse shall be permitted in the presence of the customs body pis′mennogorazrešeniâ iobespečeniâ payment of customs duties and taxes in the manner prescribed by Chapter 16 of this federal law.
2. to obtain the permission of the declarant is drawn spis′mennym appeal to the customs body in the area of which it is expected to carry out storage of the goods after they have been placed under a customs procedure, customs warehouse to podačitamožennoj
Declaration. The obraŝeniideklarant specifies the name of the products and their characteristics, reasons for placing goods under a customs procedure of a customs warehouse without being placed in a customs warehouse, the exact location of storage of goods, including the počtovogoadresa, as well as measures to be taken by the deklarantomdlâ ensure the safety of goods.
3. the customs authority shall issue a permit for placing goods under a customs procedure, customs warehouse or refuses to issue a permit within three working days from the date of application of the declarant to a customs body. Permission specifies the storage location of goods information about neobhodimostipredostavleniâ security for payment of customs payments.
4. the customs authority may refuse to issue a permit only in the following cases: 1) naličiâzadolžennosti on payment of customs payments;
2) bring the person two or more times within one day of godado customs authority to administrative liability for administrative offences in the area of customs matters referred to in paragraph 1 of article 10.5, 16.13, 16.14 and parts 2 and 3 of article 16.23 code of the Russian Federation on administrative offences.
5. a person quarantined this goods under the customs procedure of customs warehouse without actually placing of goods in a customs warehouse shall be obliged to submit to the Customs authorities reporting of goods in temporary storage, in accordance with parts 4 and 15 of article 177 of this federal law.
Article 240. Pomeŝeniena bonded warehouse goods, pomeŝennyhpod export Customs procedure 1. In accordance with paragraph 2 of article 234 of the customs code of the Customs Union allowed storage of goods in a customs warehouse of the Customs Union, have been placed under the customs procedure of export within six months.
2. When placed in a customs warehouse of goods Customs Union, have been placed under the customs procedure of export, is produced by exemption from value-added tax iakcizov, reparation or vozvratranee payments of value-added tax and excise tax, if such exemption, compensation or refunds provided for by the legislation of the Russian Federation on taxes and fees at actual export of goods from the Russian Federation.
3. When non-exportation of goods within six months from the date of their posting on tamožennyjsklad these amounts are charged to charge them interest on refinancing rates of the Central Bank of the Russian Federation in force during the period of storage of goods at tamožennomsklade, in the manner prescribed by this federal law to levy taxes upon importation of the goods in the Russian Federation.
Article 241. Tamožennyesklady and their types 1. Customs warehouse recognizes specifically defined and equipped building, premises and (or) open area, the relevant requirements laid down by article 80 of this federal law.
2. the Customs skladymogut be open or closed type.
3. Bonded warehouses are warehouses of open type, if available for the storage of any goods and the use of any persons having authority with respect to goods.
4. Customs warehouses are warehouses closed, if they are intended for storage of goods customs warehouse owner.
5. the Government of the Russian Federation shall have the right to determine the types of goods that may be stored exclusively in the customs warehouse.
Article 242. Transactions involving goods placed under customs warehouse tamožennuûproceduru 1. List of transactions involving the goods customs procedure of customs pomeŝennymipod warehouse, defined by article 232 customs code of the Customs Union.
2. In cases where, in accordance with paragraph 2 of article 232 of the customs code of the Customs Union on transactions involving goods placed podtamožennuû procedure requires a customs warehouse razrešenietamožennogo body, such a permit is issued on the basis of a written application of the person concerned on the day of treatment. Permission is granted in writing in the form of a separate document or commit appropriate inscriptions by the authorized official tamožennogoorgana on the written application of the person concerned. Refusal to grant permission shall be permitted only in cases where as a result of transactions with commodities can change their characteristics related to the classification of products according to the commodity nomenclature of foreign economic activity.
Article 243. Zaveršeniedejstviâ customs procedure tamožennogosklada 1. Procedure and deadlines for completion of customs bonded warehouse procedures are established in article 236 the customs code of the Customs Union.
2. Any person who can act as the declarant, in accordance with article 186 of the customs code of the Customs Union, has the right to make customs operations necessary for the termination of customs bonded warehouse procedures in accordance with the customs legislation Tamožennogosoûza and legislation of the Russian Federation on Customs Affairs.
3. In respect of goods stored in a customs warehouse, customs procedure of destruction may be declared owner of the customs warehouse.
4. the calculation of customs duties and taxes in otnošeniitovarov placed under the customs procedure of release for domestic consumption after their hraneniâna the customs warehouse shall be made taking into account the peculiarities stipulated by article 238 the customs code of the Customs Union.
Chapter 31. Tamožennaâprocedura processing in the customs territory Article 244. Soderžanietamožennoj tamožennojterritorii processing procedures and conditions for placement of goods podtamožennuû procedure 1. The content of the customs procedure of inward processing and placement of goods under tamožennuûproceduru conditions are defined respectively in articles 239 and 240 customs code of the Customs Union.
2. For placing goods under a customs procedurupererabotki customs territory the customs declaration shall be filed by a person who has received permission for the processing of the goods on the customs territory under article 248 of this federal law, or a person directly engaged in operations on processing of commodities.
Article 245. identification of foreign goods in products ihpererabotki 1. In order to identify foreign tovarovv products of their processing methods are used, referred to in article 242 customs code of the Customs Union.
2. eligibility of the claimed method of identification is established by the customs body when issuing a permit for processing of commodities, taking into account the characteristics of the goods and the processing of the goods. If the declarant's proposed method of identification of foreign goods in the products of their processing customs authority finds it acceptable, the customs body shall have the right to determine the method of identification of goods.
Article 246. Srokipererabotki of goods in the customs territory of 1. The deadline for the processing of the goods on the customs territory is determined by the person receiving authorization for the processing of the goods on the customs territory business deadline set by paragraph 1 of article 243 of the customs code of the Customs Union, and agreed stamožennym authority in considering applications for permission for the processing of the goods on the customs territory.
2. A substantiated application of the person who received the permission for the processing of the goods on the customs area, srokpererabotki of goods in the customs territory may be extended within the period specified in subsection 1 of this article.
3. the customs authority shall consider the statement on extending the processed goods within 10 working days and informs the person receiving authorization for the processing of the goods on the customs territory on the extension srokapererabotki or denial of such an extension. Organvprave customs to refuse the extension of processing of the goods on the customs territory only if the declarant does not soblûdaettrebovaniâ and conditions of application of the customs procedure of processing of the goods on the customs territory of the Customs Union legislation ustanovlennyetamožennym and otamožennom the legislation of the Russian Federation.
The refusal of the customs authority in the extension of processing goodsthe customs territory must be reasoned and motivated.
A customs body shall notify the permittee in the processing of the goods on the customs territory of the denial in writing.
Article 247. Normyvyhoda products in the customs territory of 1. Output of products of processing rules are defined by the person receiving authorization for the processing of the goods on the customs territory proceeding from the actual conditions under which the pererabotkatovarov, and shall be agreed with the customs authority in considering applications for permission for the processing of the goods on the customs territory, except as provided for in part 2 of this article. When harmonization of the yield of products processing by Customs authorities učityvaûtsâzaklûčeniâ expert organizations, based on a specific workflow processing.
2. If the conditions laid down in paragraph 2stat′i
245 of the customs code of the Customs Union, federal bodies of executive power, authorized by the Government of the Russian Federation can be installed standard output of processed products.
Article 248. Razrešeniena processing of commodities to the customs territory of 1. Document on the conditions of processing of commodities natamožennoj territory predusmotrennymstat′âmi 240 and 244 of the customs code of the Customs Union is to allow the processing of the goods on the customs territory. Permission for the processing of the goods on the customs territory of the information set out in article 244 the customs code of the Customs Union.
2. In the absence of information on the cost of foreign goods, ihpererabotki products, residues and waste processing permit of goods on customs territory are the relevant cost ranges. In the absence of information about documents proving the Commission of foreign economic transactions, or other documents, confirming the right of ownership, use and (or) disposal of goods not under foreign trade transaction, this information shall be indicated in the authorization for the processing of the goods on the customs territory in order predusmotrennomčast′û 4 of this article not later than on the day of Declaration of goods.
3. If the goods are placed under the customs territory procedurupererabotki authorized èkonomičeskimoperatorom, as a document on the conditions of processing at the customs territory may be used by agreement between the authorized economic operator and customs authorities, signed in accordance with part 8 of article 86 of the present Federal′nogozakona, provided that the agreement contains information referred to in paragraphs 1 and 2 of this article.
4. Upon written request of the person polučivšegorazrešenie for processing of the goods on the customs territory, with permission of a customs body vvydannoe permission for the processing of the goods on the customs territory can be changes or additions which are not contrary to the customs legislation of Tamožennogosoûza, as well as the legislation of the Russian Federation on Customs Affairs.
The customs authority which issued the authorisation, shall review the application within 10 working days, and when ukazaniiisklûčitel′no information provided by paragraph 1 of this article within three working days and prisoglasii makes changes and additions. The customs body's refusal to make changes and amendments to the resolution on the processing of the goods on the customs territory shall be reasoned and motivated. A customs body shall notify the permittee in the processing of the goods on the customs territory of the denial in writing.
5. During the period of validity of the permission napererabotku the goods on the Customs territoriilico, it has received, is entitled to allocate it with the written authorization of the customs authority any Russian person, provided that person commits itself to further compliance with the requirements and conditions for the use of the customs procedure of inward processing, ustanovlennyhtamožennym legislation of the Customs Union and the legislation of the Russian Federation otamožennom case.
When the person sending permission for the processing of the goods on the customs territory shall present to a customs body a report on the implementation of the requirements and conditions for the use of tamožennojprocedury processing in the customs territory established by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs, during the period, tečeniekotorogo products have been used in accordance with the Customs procedurojpererabotki customs territory, and also to pay customs duties, taxes, if during this period occurred events entailing the obligation of payment of customs duties and taxes.
6. If the customs procedure is secured by the guarantees set forth in article 227 of the Federal law, the person to whom the permit is passed to the processing of the goods on the customs territory must oformit′sootvetstvuûŝie documents in his name.
7. a person who has permission to the processing of the goods on the customs territory shall have the same rights and obligations on the use of the customs procedure of inward processing, established the customs legislation of the Customs Union and the legislation of the Russian Federation on customs, from the day of acceptance of the customs authority of the decision to transfer the permit to recycle products.
Article 249. Vydačarazrešeniâ on processing of commodities at tamožennojterritorii 1. Permission for processing of commodities at tamožennojterritorii can get any Russian person, including not carrying out operations directly on the processing of goods which, pursuant to article 186 of the Customs Union can be kodeksaTamožennogo by the declarant in respect of goods referred to in the resolution on the processing of the goods on the customs territory.
2. To obtain permission for the processing of the goods on the customs territory, the person concerned shall submit a written statement to the customs body in the area of which it is registered as a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.
3. zaâvleniiukazyvaûtsâ the following information: 1) concerning the applicant;
2) about the person (persons) directly committing (committing) operations on processing of commodities;
3) on products intended for processing, and the products of such processing (name, classification code according to the commodity nomenclature of foreign economic activity, the number of the Basic or additional units of measurement in accordance with Mercantile activity nomenklaturojvnešneèkonomičeskoj rate or range);
4) on waste-goods resulting from the processing of foreign prisoveršenii of goods, except for the products of processing (name, classification code according to the commodity nomenclature of foreign economic activity, the number of the Basic or additional units of measurement in accordance with the Commodity nomenklaturojvnešneèkonomičeskoj activity rate or range) and balances-part foreign goods, not used for the manufacture of a product (product recycling) in accordance with rule (norms) the release of product (s) (name of processing classification code according to the commodity activities, the number of nomenklaturevnešneèkonomičeskoj in the main or additional units of measurement in accordance with Mercantile activity nomenklaturojvnešneèkonomičeskoj rate or range);
5) processing operations, including technology and terms thereof;
6) on the location of production facilities, with which the transactions for processing of goods;
7) rule vyhodaproduktov processing;
8) on proposed ways to identify imported goods in food processing;
9) to replace vvezennyhtovarov with equivalent goods;
10) on early delivery of by-products prior to importation of foreign goods;
11) about the possibility of further commercial use of waste;
12) on the term pererabotkitovarov.
4. The statement on the processing of the goods on the customs territory of the attached documents certifying the information mentioned in the application.
5. the customs authority shall consider the application for processing of the goods on the customs territory and annexed to nemudokumenty within 15 days from the date of their adoption. The customs authority may request from the third parties, as well as the public authorities have documents confirming the information indicated in part 3 of this article. These persons are obliged within 10 days from the request dnâpolučeniâ to submit the required documents. When the customs body shall be entitled to extend the srokrassmotreniâ statements, but not more than 30 days from the date of its adoption.
6. If the purpose of placement of goods under customs procedure of inward processing is to repair them, the statement napererabotku the goods on the customs territory of the declarant may use declaration for imported foreign goods. Term of consideration by a customs declaration at the organomtakogo pererabotkutovarov should not exceed the period of verification of a customs declaration, article 196, paragraph 1 established by the customs code of the Customs Union.
7. the customs authority shall refuse to issue a permit for processing goods only if the application does not comply with the requirements and conditions for the use of the customs procedure of inward processing, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs, as well as in the case of prinâtiâtamožennym authority of a decision to refuse the harmonization of rules claimed output of processed products and the period of processing goods. The refusal of the customs authority to grant permission for the processing of commodities must be reasoned and motivated. The customs authority shall notify the person receiving authorization for the processing of the goods on the customs territory of the denial in writing.
Article 250. Review the permissions on the iannulirovanie processing of commodities natamožennoj territory of 1. Granted, the processing of commodities natamožennoj territory may be revoked by a customs body.
2. authorization for the processing of commodities at tamožennojterritorii
the customs body shall be revoked if: 1) in accordance with the decision of the Commission of the Customs Union, placement of goods under a customs procedurupererabotki customs territory shall not be allowed;
2) when it is received were filed information on foreign products, by-products, residues and wastes, zaâvleniekotoryh exit standards led to lower amounts of customs payments, except in the case specified in subsection 7nastoâŝej of the article.
3. before revoking a permission rešeniâob for processing of the goods on the customs territory in accordance with paragraph 2 of this article, časti2, a customs body shall send a notice in writing to the declarant on the possible withdrawal of permission for the processing of the goods outside of the customs area with indication of reasons for revocation. If, within 10 working days from the date of polučeniâuvedomleniâ the declarant (the person polučivšeerazrešenie for processing of the goods on the customs territory) does not take measures to address the causes of withdrawing consent to the processing of the goods on the customs territory, such permission to the processing of products withdrawn by a customs body.
4. A decision of the customs body on the revocation of the permission for the processing of the goods on the customs territory, has been adopted in accordance with paragraph 1 of part 2 of this article shall be valid from the date of entry into force of the Customs Union Commission. A decision of the customs body about revoking permissions for processing goodsthe customs territory, has been adopted in accordance with paragraph 2 of part 2 of this article shall be valid from the date of the adoption of rešeniâtamožennogo organ on the revocation of the permission for the processing of the goods on the customs territory.
5. When you are revoking a permission for processing goods natamožennoj the territory of placing goods under a customs procedure of inward processing in accordance with the withdrawn permission is not allowed and, in the case of goods placed under customs procedure of inward processing before withdrawing consent for processing of commodities at tamožennojterritorii in accordance with paragraph 1 of part 2 of this article, shall be permitted to complete the specified customs procedure in accordance with chapter 34 the customs code of the Customs Union.
6. When you are revoking a permission for the processing of commodities natamožennoj territory in accordance with paragraph 2 of part 2 of this article with respect to inostrannyhtovarov, placed under customs procedure of inward processing tamožennojterritorii, products which on the day of withdrawing consent to the processing of the goods on the customs territory are not placed under a customs procedure, re-export subject to payment of customs duties and taxes in accordance with Article 251 of the customs code of the Customs Union.
7. authorization for the processing of commodities at tamožennojterritorii cancelled the customs authority if it were filed by deliberately inaccurate information regarding products, by-products, residues and wastes exit standards, a statement which led to lower amounts of customs payments.
8. A decision of the customs body about the cancellation of the permit for processing of the goods on the customs territory is valid from the date of issue of the permit for processing of the goods on the customs territory.
9. The Customs authorities of the decision obannulirovanii permission for the processing of the goods on the customs territory shall cease performance of customs operations against foreign products, by-products, residues and wastes arising from the cancellation of permission for the processing of the goods on the customs territory.
10. in case of cancellation of permission for the processing of the goods on the customs territory within 10 days from the date of adoption of the decision on cancellation shall be payable: 1) customs duties and taxes on foreign goods placed under customs procedure of inward processing in connection with the annulirovanniem permission on the processing of the goods on the customs territory, soglasnoporâdku established by Article 251 of the customs code of the Customs Union;
2) export customs duty in respect of products placed under the customs procedure of re-export.
11. Form and order form and the order of revocation, revocation of permission for the processing of the goods on the customs territory are set by the Federal Executive Body authorized in the area of customs.
Article 251. Zamenainostrannyh goods with equivalent goods (equivalent compensation) 1. With permission of a customs body allows replacement of foreign goods placed under customs procedure of inward processing, in accordance with article èkvivalentnymitovarami 248Tamožennogo code of the Customs Union.
For permission to use èkvivalentnojkompensacii customs authority specifies in the authorization for the processing of commodities natamožennoj territory.
2. If the replacement of foreign goods with equivalent goods is permitted export of processed products obtained from equivalent goods is permitted to import foreign goods into the customs territory of the Customs Union, as stated in the authorization for the processing of the goods on the customs area. Term for import of foreign goods is determined by a person who has received (receive) permission for the processing of the goods on the customs territory, in consultation with the Customs authorities.
3. How to replace foreign products èkvivalentnymitovarami (the use of equivalent compensation) shall be determined by the Government of the Russian Federation (as amended by the Federal law of 29 dekabrâ2014 N 481-FZ-collection of laws of the Russian Federation, 2015, N 1, p. 34).
Article 252. Učettovarov when applying customs procedurypererabotki customs territory.
Otčetnost′o application of the customs procedure pererabotkina customs territory of 1. The declarant, as well as in the processing of goods placed under customs procedure of inward processing are required to maintain records of goods.
2. Accounting of goods is carried out in accordance with the legislation of the Russian Federation of vedeniûbuhgalterskogo and tax accounting.
3. If during the period of processing the same foreign goods imported by several trade parties, records of such goods for customs purposes is based on the assumption that the goods that are imported into an earlier date first used for recycling.
4. rule referred to in paragraph 3 of this article shall not be applied in the resolution of esliustanovlennyj on the processing method of identification of foreign goods in the products of their processing implies that sopostavleniâkonkretnogo foreign goods produktompererabotki however, in the manufacture of which the foreign product was used. The declarant shall have the right to refuse the use of this rule if it is incompatible with the applicable accounting policies to them.
5. Declarant of goods not less than once in three months represents a customs body reporting, soderžaŝuûsvedeniâ on the implementation of the requirements and conditions for the use of tamožennojprocedury processing in the customs territory under sčastâmi 7 and 8 article 177 of this federal law.
6. If foreign goods are imported to the Russian Federation and (or) products are exported from the Russian Federation several trademarks of parties, the final reconciliation of quantities of by-products, the specified permission for the processing of goods shall be made not later than 30 days from the date of istečeniâsroka processing in the customs territory.
Article 253. Zaveršeniei suspension of customs procedurypererabotki customs territory 1. Termination of customs procedure processing is carried out in accordance with article 249Tamožennogo the code of the Customs Union.
2. When placing products and (or) foreign goods have not undergone operations on processing, podtamožennuû guaranteed issue dlâvnutrennego consumption of customs duties and taxes shall be paid taking into account the characteristics laid down in Article 251 of the customs code of the Customs Union.
3. Before the expiry of the dejstvietamožennoj processing procedure processing at the customs territory (within the period of processing products) may be suspended. The procedure of suspension and renewal of customs inward processing procedure shall be determined by decision of the Commission of the Customs Union.
Chapter 32. Tamožennaâprocedura processing outside the customs territory Article 254. Soderžanietamožennoj procedures for processing outside of tamožennojterritorii and conditions for placement of goods podtamožennuû procedure 1. The content of the customs procedure of processing of vnetamožennoj territory and the conditions for placing the goods under tamožennuûproceduru are respectively defined by articles 252 and 253 customs code of the Customs Union.
2. For placing goods under a customs procedure of processing outside the customs territory of the customs declaration podaetsâlicom, granted permission for the processing of the goods outside of the customs territory under article 258 of this federal law.
Article 255. Srokpererabotki of the goods outside of the customs territory of 1. The deadline for the processing of the goods outside of the customs territory is determined by the person receiving authorization for the processing of the goods outside of the customs territory within the time limit set
Article 256 of the customs code of the Customs Union, and agreed stamožennym authority in considering applications for permission for processing of commodities.
2. A substantiated application of the person who received the permission for the processing of commodities vnetamožennoj territory, date of processing of the goods outside of the customs territory may be extended business term specified in part 1 of this article.
3. the customs authority shall consider the statement on extending the processing of the goods outside of the tamožennojterritorii within 10 working days and informs the person receiving authorization for the processing of the goods outside of the customs territory, the extension of processing of the goods outside of the tamožennojterritorii or denial of such an extension.
The customs authority may refuse the extension of processing of the goods outside of the customs territory only if eslideklarant does not comply with the requirements and conditions for the use of tamožennojprocedury processing of the goods outside of the customs territory established by the customs legislation of the Customs Union and the legislation of the Russian Federation otamožennom case. The refusal of the customs authority in the extension of processing of the goods outside of the customs territory shall be reasoned and motivated. A customs body shall notify the declarant of the denial in writing.
Article 256. identification of goods processed products 1. For the purpose of identifying goods Customs Union in products of their processing methods are used, the specified 255 vstat′e customs code of the Customs Union.
2. eligibility of the claimed method of identification of goods exported for processing outside the customs territory in the products of their processing is established by the customs body, taking into account the characteristics of the goods and the processing of the goods. If the proposed way of identifying exported goods declared by the declarant in the products of their processing customs authority finds it acceptable, the customs body shall have the right to determine the method of identification of goods.
Article 257. Normyvyhoda products of processing of the goods outside of tamožennojterritorii 1. Output norms of products of processing of the goods outside of the customs territory shall be determined by the person receiving authorization for the processing of the goods outside of the customs territory proceeding from the actual conditions under which the processing of the goods, and shall be agreed with the customs authority in considering applications for permission for the processing of the goods outside of the customs territory, except as provided for in part 2 of this article. When reconciling normvyhoda products the customs authority takes into account the opinion of the expert organizations, based on a specific workflow processing.
2. If the conditions laid down in paragraph 250 2stat′i customs code of the Customs Union, federal bodies of executive power, authorized by the Government of the Russian Federation can be installed standard output of processed products.
Article 258. Razrešeniena processing of the goods outside of the customs territory of 1. Document on the conditions of processing of the goods outside of the customs territory, 253 predusmotrennymstat′âmi and 257 of the customs code of the Customs Union, is to allow for processing tovarovvne customs territory. Permission for the processing of the goods outside of the customs area must contain the information defined in article 257 the customs code of the Customs Union.
2. In the absence of information on the cost of foreign goods, ihpererabotki products, residues and waste processing permit of goods outside the customs territory are the relevant cost ranges. In the absence of information about documents proving the Commission of foreign economic transactions, or other documents, confirming the right of ownership, use and (or) disposal of goods not under foreign trade transaction, this information shall be indicated in the authorization for the processing of the goods outside of the customs territory in the manner provided by paragraph 4 of this article not later than on the day of Declaration of goods.
3. consent to the processing of the goods outside of the customs territory shall be valid for assigned products srokapererabotki.
4. Upon written request of the person polučivšegorazrešenie for processing of the goods outside of the customs territory, with the permission of a customs body granted napererabotku the goods outside of the customs territory may be changes or additions which are not contrary to the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs. The customs authority which issued the permit for the processing of the goods outside of the customs territory, examines the application within 10 working days, and when ukazaniiisklûčitel′no information provided by paragraph 1 of this article within three working days and with the agreement of changes idopolneniâ.
The refusal of the customs body on introducing changes and additions into the pererabotkutovarov permission outside the customs territory shall be reasoned and motivated. Customs organuvedomlâet permittee for processing of commodities vnetamožennoj territory, in respect of the refusal in writing.
Article 259. Vydačarazrešeniâ for processing of the goods outside of tamožennojterritorii 1. Permission for the processing of the goods outside of the customs territory may get any Russian person.
2. To obtain permission for the processing of the goods outside of the customs territory the person concerned is drawn spis′mennym statement on the processing of the goods outside of the customs territory of the customs authority in the area of which it is registered as a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.
3. in the statement on the processing of tovarovukazyvaûtsâ the following information: 1) on the applicant (declaring company);
2) about the person (persons) directly committing (committing) operations on processing of commodities, and its (their) location;
3) on products intended for processing, and the products of such processing (name, classification code according to the commodity nomenclature of foreign economic activity, the number of the Basic or additional units of measurement in accordance with commodity nomenclature of foreign economic activity, estimated value or range);
4) processing operations, including technology and terms thereof;
5) rule vyhodaproduktov processing;
6) about products processing (name, classification code according to the commodity nomenclature of foreign economic activity, the estimated quantity in the Basic or additional units of measurement in accordance with commodity nomenclature of foreign economic activity, estimated value or range);
7) about ways to identify goods Customs Union in products of their processing;
8) to replace the produktovpererabotki foreign goods;
9) on the term pererabotkitovarov.
4. The statement on the processing of the goods outside of the customs territory of the attached documents certifying the claimed information.
5. the customs authority shall consider the application for processing of the goods outside of the tamožennojterritorii and the enclosed documents within 15 days from the date of their adoption. The customs authority may request from the third parties, as well as by public authorities documents podtverždaûŝiezaâvlennye information. When the customs authority may extend the term of consideration of applications for the processing of the goods outside of the customs territory, but not more than 30 days from the date of its adoption.
6. If the purpose of placement of goods under a customs procedure of processing outside the customs territory is their repair, as a statement on the processing of the goods outside of the customs territory of the customs declaration can be used. Term of consideration of such statements should not exceed the period prescribed in article 196 customs code of the Customs Union.
7. the customs authority shall refuse to issue a permit for processing of the goods outside of the customs territory only if applying for a processing tovarovvne customs territory by the declarant does not comply with the requirements and conditions for the use of the customs procedure of processing outside the customs territory of the Customs Union established by legislation and the legislation of the Russian Federation on tamožennomdele, and also in the case of adoption by a customs body of a decision on refusal in negotiating the release of zaâvlennyhnormy by-products and processing period. The customs body's refusal to grant permission for the processing of the goods outside of the customs territory shall be reasoned and motivated. A customs body shall notify the permittee in the processing of the goods outside of the customs territory of the denial in writing.
Article 260. Review the permissions on the iannulirovanie processing of commodities vnetamožennoj territory of 1. Permission for the processing of the goods outside of the customs territory may be revoked by the customs body in the following cases: 1) If, in accordance with the decision of the Commission of the Customs Union, placement of goods under a customs procedure of processing outside the customs territory shall not be allowed;
2) if the declarant nesoblûdaet requirements and conditions for the use of the customs procedure of processing outside the customs territory,
established by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs;
3) when it is received were filed information with respect to goods Customs Union, products of their processing, normvyhoda, a statement which led to the understatement of amounts tamožennyhplatežej, except in the case specified in subsection 6 of this section.
2. before taking a decision on the revocation of the permission for the processing of the goods outside of the customs territory in accordance spunktami 2 and 3 of part 1 of this article the customs authority napravlâetdeklarantu in writing notice of possible revocation of permission for the processing of the goods outside of the customs area with indication of reasons for revocation. If within 10rabočih days of the declarant does not take measures to address the causes for revoking permissions on pererabotkutovarov outside the customs territory, such permission to the processing of the goods outside of the customs territory of the customs authority is revoked.
3. A decision of the customs body on the revocation of the permission for the processing of the goods outside of the customs territory, has been adopted in accordance with paragraph 1 of part 1 of this article, sodnâ operates the entry into force of the relevant decision of the Commission of the Customs Union. A decision of the customs body on the revocation of the permission for the processing of the goods outside of the customs territory, has been adopted in accordance with paragraph 2 or 3 of part 1 of this article shall be valid from the date of adoption of the decision on revoking a permission tamožennymorganom for processing of the goods outside of the customs territory.
4. When otzyverazrešeniâ on the processing of the goods outside of the customs territory in accordance with paragraph 1 of part 1 of this article the Customs Union placement of goods under a customs procedure of processing outside the customs territory, and shall not be allowed for goods placed under the customs procedure of processing outside the customs territory before withdrawing consent for processing of the goods outside of the customs territory shall be allowed to complete the specified customs procedure in accordance with chapter 35 Tamožennogokodeksa of the Customs Union.
5. When otzyverazrešeniâ on the processing of the goods outside of the customs territory in accordance with paragraphs 2 and 3 of part 1 nastoâŝejstat′i placement of goods Customs Union under the customs procedure of processing outside the customs territory in accordance with the withdrawn permission for processing at the customs territory not stack, and in respect of goods the Customs Union, have been placed under the customs procedure of processing outside the customs territory, whose processing products on the day of withdrawing consent to the processing of the goods outside of the customs territory are not placed under a customs procedure or re-import for domestic consumption shall be subject to the payment of export customs duties. With regard to by-products, kotoryena day of withdrawing consent to the processing of the goods outside of the customs territory are not placed under a customs procedure or re-import for domestic consumption, are subject to the payment of import duties and taxes.
6. resolution napererabotku of goods outside the customs territory may be cancelled by the customs body, if it were filed by deliberately inaccurate information otnošeniitovarov of the Customs Union, products of their processing, standards, release a statement which led to lower amounts of customs payments.
7. A decision of the customs body about the cancellation of the permit on the processing of the goods outside of the customs territory is valid from the date of issue of the permit for processing of the goods outside of the customs territory.
8. The Customs authorities of the decision obannulirovanii permissions for processing of the goods outside of the customs territory shall cease performance of customs operations relating to goods Customs Union, processed products in accordance with the cancellation of permission for the processing of the goods outside of the customs territory.
9. When the cancellation of the permit for processing of the goods outside of the customs territory within 10 days from the date of adoption of the decision on cancellation shall be payable: 1) export customs duties in respect of goods the Customs Union, have been placed under the customs procedure of processing outside the customs territory in accordance with a resolution on the processing of the goods outside of the customs territory, annulled by a customs body;
2) customs import duties, taxes in otnošeniiproduktov processing, imported to the customs territory of the Customs Union in accordance srazrešeniem for processing of the goods outside of the customs territory, annulled by a customs body.
10. revocation form and order form and order cancellation of permission for the processing of the goods outside of the customs territory are set by the Federal Executive Body authorized in the area of customs.
Article 261. Zamenaproduktov processing of foreign goods 1. Allows replacement of products foreign products in accordance with article 259 customs code of the Customs Union.
2. If the purpose of processing was grant (warranty) repairs carried out within the warranty period, replacement of products foreign products on the basis of a declaration the declarant shall be allowed in if the foreign manufacturer of the goods confirms the need for zamenyneispravnogo goods similar goods and the possibility of such zamenypredusmotrena or manufacturer's warranty, and these tovarypomeŝaûtsâ under a customs procedure for re-importation within the term of processing.
The provisions of this part do not apply if, at the time of initial importation of goods to the Russian Federation as they are placed under the customs procedure of release for domestic consumption is taken into account the existence of the defect (defects), (which were) causing gratuitous (warranty) the repair of such goods. For permission to replace products foreign products customs authority Specifies permission to pererabotkutovarov outside the customs territory. In cases when the permit processing of the goods outside of the customs territory is used for the goods declaration, the customs authority permission to replace products equivalent to foreign goods is issued as a separate document, the form and procedure for extradition which are determined by the Federal Executive authority authorized in the area of customs. Permission is granted in terms of release of goods established by article 196 of the customs code of the Customs Union, based on the written request of the declarant, in free form, with izloženiempričin need to replace products equivalent to foreign goods and the application of documents certifying the information mentioned in the application and fulfilment of the conditions set forth in this part.
3. Replacement products equivalent to foreign goods vinyh cases under part 2 of this article shall be determined by the Government of the Russian Federation.
Article 262. Otčetnost′ob use of customs procedurypererabotki outside the customs territory 1. The declarant not less than once in three months represents a customs body statements containing information on the implementation of the requirements and conditions for application of the customs procedure of processing outside the customs territory, in accordance with parts 7 and 8 of article 177 of this federal law.
2. If products are imported into the customs territory of the Customs Union in several consignments, the final reconciliation of quantities of by-products, specified vrazrešenii for processing of the goods outside of the customs territory shall be made not later than 30 days from the date of expiry of the processing of vnetamožennoj territory.
Article 263. Zaveršeniedejstviâ pererabotkivne customs territory the customs procedure 1. No later than the date of expiry of the processing products and goods not subjected to processing operations must be placed under the customs procedure of release for Reimports of domestic consumption ilièksporta (unless in accordance with the legislation of the Russian Federation referred to the goods subject to mandatory reverse entry in the Russian Federation) in the manner and under the conditions provided for by the customs code of the Customs Union.
2. Products may be placed under the customs procedure of release or re-import for domestic consumption by one or more parties (posts).
3. When placing products under the customs procedure of release for domestic consumption, import customs duties and taxes shall be paid in the manner prescribed by the stat′ej262 customs code of the Customs Union.
4. The calculation and payment of customs duties and taxes when you put pomeŝennyhpod goods customs procedure of processing outside the customs territory under the customs procedure of export are made taking into account the peculiarities stipulated by article 263 customs code of the Customs Union.
Chapter 33. Tamožennaâprocedura processing for domestic consumption Article 264. Soderžanietamožennoj dlâvnutrennego processing procedure and terms of pomeŝeniâtovarov consumption under a customs procedure 1. Content processing customs procedure for domestic consumption iusloviâ placement of goods under a customs procedure defined in articles 264 and 265 the customs code of the Customs Union.
2. For placing goods under a customs procedure of processing for domestic consumption customs declaration podaetsâlicom,
to receive permission for the processing of goods for home consumption under article 269 of this federal law.
Article 265. Goods for which domestic consumption pererabotkadlâ the list of goods in respect of which allowed processing for domestic consumption is determined by the Pravitel′stvomRossijskoj Federation.
Article 266. Identifikaciâinostrannyh products in the products of their processing 1. In order to identify foreign tovarovv products of their processing methods are applied, as defined in article 267 the customs code of the Customs Union.
2. Admissibility of the declared by the declarant method of identification of foreign goods in the products of their processing is established by the customs body, taking into account the characteristics of the goods and goods-processing operations.
Article 267. Srokpererabotki goods for internal consumption 1. The deadline for the processing of goods for home use shall be determined by the person receiving authorization for the processing of goods for home use, within the time limit set by article 268 of the customs code of the Customs Union, and agreed with the customs body at rassmotreniizaâvleniâ to obtain permission for the processing of goods for domestic consumption.
2. A substantiated application of the person who received the permission for the processing of goods for home use, the term dlâvnutrennego the processed goods of consumption can be extended within the period specified in subsection 1 of this article.
3. the customs authority shall consider the statement on extending the processing of goods for domestic consumption within 10 working days and informs the person receiving authorization for the processing of commodities dlâvnutrennego consumption, on the extension of or refusal to extend it. Organvprave customs to refuse the extension of processing goods for vnutrennegopotrebleniâ just in case the declarant does not soblûdaettrebovaniâ tamožennojprocedury and conditions for the use of processing of the goods outside of the customs territory established by chapter 36 of the customs code of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
4. the refusal of the customs authority in the extension of processing of goods for home use shall be reasoned and motivated. A customs body shall notify the Permittee for processing goods for vnutrennegopotrebleniâ, about the denial in writing.
Article 268. Rules for processing vyhodaproduktov vnutrennegopotrebleniâ 1. Output of products of processing rules are defined by the person receiving authorization for the processing of goods for domestic consumption, on the basis of the actual conditions under which the processing of the goods, except in the case provided for in part 2 of this article, and shall be agreed with the customs authority in considering applications for permission to pererabotkutovarov for domestic consumption. When harmonization of the yield of products processing tamožennymorganom takes into account the opinion of the expert organizations, based on a specific workflow processing.
2. If the conditions laid down in paragraph 270 2stat′i customs code of the Customs Union, federal bodies of executive power, authorized by the Government of the Russian Federation can be installed standard output of processed products.
Article 269. Razrešeniena processing of commodities for domestic consumption 1. Document on the conditions of processing of commodities dlâvnutrennego consumption prescribed by articles 265 and 269 of the customs code of the Customs Union, is to allow for processing of goods for domestic consumption. Permission for processing of goods for home use shall indicate the information set out in article 269 the customs code of the Customs Union.
2. In the absence of information on the cost of foreign goods, ihpererabotki products, residues and waste processing permit of goods for domestic consumption are the relevant cost ranges.
3. In the absence of information about documents certifying Commission of foreign economic transactions, or other documents, confirming the right of ownership, use and (or) disposal of goods not under foreign trade transaction, this information shall be indicated in the authorization for the processing of goods dlâvnutrennego consumption in the manner provided by paragraph 6 nastoâŝejstat′i, not later than the day of declaring of goods.
4. If the goods are placed under the procedurupererabotki for internal consumption by the authorized economic operator, as a document on the conditions of processing at the customs territory may be used by agreement between the authorized economic operator and customs authorities, signed in accordance with part 8 of article 86 of the present Federal law, provided that the agreement contains information referred to in paragraphs 1 and 2 of this article.
5. Permit for processing goods dlâvnutrennego a person transfer consumption.
6. At the written request of the person polučivšegorazrešenie for processing of goods for home use, with the permission of a customs body granted to pererabotkutovarov for domestic consumption can be changed or additions which are not contrary to the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs. The customs authority which issued the permit shall consider the application within 10 rabočihdnej, and if you specify solely information provided by paragraph 2 of this article, within three working days and with the agreement of changes and additions. The refusal of the customs authority to make changes additions to the authorization for the processing of goods for home use shall be reasoned and motivated. The customs authority shall notify the person who has been granted permission to pererabotkutovarov for domestic consumption, this refusal in writing.
Article 270. Porâdokvydači permissions for processing goods consumption dlâvnutrennego 1. Permission for processing of goods for home use can get any Russian person.
2. In order to obtain permission for processing of goods for home use, the person concerned shall submit a written statement to the customs body in the area of which it is registered as a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.
3. in the statement on the processing of tovarovukazyvaûtsâ the following information: 1) on the applicant (declaring company);
2) about the person (persons) directly committing (committing) operations on processing of commodities;
3) on products intended for processing, and the products of such processing, as well as on waste and residues (name, classification code poTovarnoj nomenclature of foreign economic activity, the number of the Basic or additional units of measurement in accordance with commodity nomenclature of foreign economic activity rate or range);
4) on the operations of popererabotke goods, about the ways and the timing thereof;
5) about the location of the production facilities, with which the transactions for processing of goods;
6) rule vyhodaproduktov processing;
7) about ways to identify foreign tovarovv products of their processing;
8) on the term pererabotkitovarov;
9) on vozmožnostidal′nejšego use of waste.
4. the application for processing the goods attached are documents confirming the declared information.
5. the customs authority shall consider the statement ipriložennye documents within 15 days from the date of ihprinâtiâ. The customs authority may request from the third parties, as well as the ugosudarstvennyh bodies of the documents confirming the information referred to in part 3 of this article. These persons are obliged within 10 days of receipt of the request to submit sodnâ the requested documents. When the customs authority may extend the term of consideration of the application, but not more than 30 days from the date of its adoption.
6. the customs authority shall refuse to issue a permit for processing goods for domestic consumption only in case when applying the declarant does not comply with the requirements and conditions for the use of the customs procedure of processing of dlâvnutrennego consumption zakonodatel′stvomTamožennogo established by the Customs Union and the legislation of the Russian Federation on Customs Affairs, and also in the case of adoption by a customs body of a decision on refusal in harmonization of norms of the yield of products processing and srokapererabotki.
7. refusal of the customs authority in granting permission for the processing of goods for home use shall be reasoned and motivated. A customs body shall notify the declarant of the denial in writing.
Article 271. Review the permissions on the iannulirovanie processing of commodities dlâvnutrennego consumption 1. Permission for processing of goods for home use may be revoked by the customs body, if: 1) the declarant does not comply with the requirements and conditions for the use of the customs procedure for domestic consumption, recycling established by the customs legislation of the Customs Union and
the legislation of the Russian Federation on Customs Affairs;
2) when it is received were filed information on foreign products, by-products, residues and wastes, zaâvleniekotoryh exit standards resulted in underestimates of the amounts of customs duties, except in the case specified in subsection 6 of this section.
2. before taking a decision on the revocation of the permission for the processing of goods for home use customs declarant organnapravlâet notification in writing about the possible revocation of permission for processing goods for vnutrennegopotrebleniâ with indication of reasons for revocation. If, within 10 working days from the date of receipt of the notification the declarant does not take measures to address the causes of withdrawing consent for processing of commodities consumption dlâvnutrennego, the specified permission is revoked by a customs body.
3. A decision of the customs body about revoking permissions for processing of goods for home use shall be valid from the day of acceptance of the customs authority decisions to revoke permission for processing goods for domestic consumption.
4. When you are revoking a permission for processing of goods for home use placement of foreign goods under the customs procedure of processing for domestic consumption in accordance with revoked permission for processing is not allowed.
5. When you are revoking a permission for processing goods for domestic consumption, the declarant shall pay in respect of foreign goods placed under the customs procedure of processing for domestic consumption and are not processed on the day of revocation ukazannogorazrešeniâ, import customs duties or take out such goods beyond the Customs territoriiTamožennogo Customs Union in accordance with the procedure for re-export. Regarding inostrannyhtovarov, placed under customs procedure of processing for domestic consumption and processed on the day of revocation of permission for processing of commodities, allowed to complete customs procedure of processing for domestic consumption in the manner prescribed by chapter 36 customs code of the Customs Union.
6. authorization for the processing of goods for home use may be revoked by the customs body, if it were filed by deliberately inaccurate information regarding products, by-products, residues and wastes exit standards, zaâvleniekotoryh led to the understatement of amounts of customs payments.
7. A decision of the customs body about the cancellation of the permit for processing of goods for home use shall be valid from the date of issue of the permit for processing goods for domestic consumption.
8. The Customs authorities of the decision obannulirovanii permissions for processing of goods for home use shall cease performance of customs operations against foreign products, by-products, residues and wastes arising from the cancellation of permission for processing goods for domestic consumption.
9. When the cancellation of the permit for processing goods for domestic consumption within 10 days sodnâ the decision on the cancellation of import customs duties payable in respect of inostrannyhtovarov, placed under customs procedure of processing for domestic consumption and are not processed on the day of the adoption of that decision.
10. revocation form and order form and order revocation of permission for processing of goods for home use shall be established by the Federal Executive Body authorized in the area of customs.
Article 272. Učettovarov when applying customs procedure pererabotkidlâ domestic consumption.
Otčetnost′o application of the customs procedure pererabotkidlâ internal consumption 1. The declarant, as well as in the processing of goods placed under the customs procedure of processing for domestic consumption, are required to maintain records of goods.
2. Accounting of goods is carried out in accordance with the legislation of the Russian Federation of vedeniûbuhgalterskogo and tax accounting.
3. If during the period of processing the same foreign goods imported by several trade parties, records of such goods for customs purposes is based on the assumption that the goods that are imported into an earlier date first used for recycling.
4. rule referred to in paragraph 3 of this article shall not be applied in the resolution of esliustanovlennyj on the processing method of identification of foreign goods in the products of their processing implies that sopostavleniâkonkretnogo foreign goods produktompererabotki however, in the manufacture of which the foreign product was used. The declarant shall have the right to refuse the use of this rule if it is incompatible with the applicable accounting policies to them.
5. Declarant of goods not less than once in three months represents a customs body reporting, soderžaŝuûsvedeniâ on the implementation of the requirements and conditions for the use of tamožennojprocedury for vnutrennegopotrebleniâ processing in accordance with parts 7 and 8 of article 177 of this federal law.
6. If foreign goods are imported into the Russian Federation several trade parties, final reconciliation of quantities of by-products, the specified permission for the processing of goods for home use shall be made nepozdnee 30 days from the date of expiry of the processing for domestic consumption.
Article 273. Zaveršeniedejstviâ customs procedure pererabotkidlâ domestic consumption no later than the date of expiry of the pererabotkitovarov products and goods not subjected to popererabotke operations, should be placed under the customs procedure of release for home use in the manner provided for in articles 273, 275 and 276 customs code of the Customs Union.
Chapter 34. Tamožennaâprocedura temporary admission (admission) Article 274. Soderžanietamožennoj procedure of temporary admission (admission) iusloviâ placement of goods under a customs procedure Content tamožennuûproceduru temporary admission (admission) and conditions for placing the goods under a customs procedure are defined respectively in articles 277 and 278 Tamožennogokodeksa Customs Union.
Article 275. Pol′zovaniei an order temporarily imported goods 1. Use and disposal of goods placed under a customs procedure for temporary importation (admission), shall be subject to the restrictions laid down by article 279 customs code of the Customs Union.
2. temporarily imported goods must be in actual possession and use of the declarant, except in the cases specified in articles 276 and 277 of this federal law.
Article 276. Peredačadeklarantom temporarily imported goods in vladeniei the use of another person without authority razrešeniâtamožennogo 1. The declarant transfers temporarily imported goods in the possession and use of a person without the permission of a customs body shall be permitted for the purposes set out in subparagraph 1punkta 3 article 279 of the customs code of the Customs Union, as well as: 1) in the case of temporary importation of reusable (non-returnable) packagings intended for packaging and protection of goods intended for realization and turnover, if in accordance with the foreign trade contract this or a similar (same type and approximately equal value) refundable containers;
2) for the purposes of testing, research, testing, checking, experiments or experiments with temporarily imported goods or their use in the course of testing, research, testing, checking, experiments or experiments;
3) for other purposes determined by the Government of the Russian Federation.
2. when transferring temporarily imported goods in the possession and use of a person shall notify the declarant in any form the customs body, which was done putting these goods under a customs procedure, specifying the name and address of the person to whom the goods are transferred to the purpose of their transfer, as well as the location of the goods if the value of those goods exceeds 500 000000 rubles.
3. transfer of temporarily imported goods to another person without the permission of the tamožennogoorgana does not relieve the declarant, customs procedures for temporary importation (admission) from soblûdeniâtrebovanij and conditions prescribed by chapter 37 the customs code of the Customs Union. The persons to whom the declarant transferred the possession and use of temporarily imported goods, jointly and severally with the declarant the obligation on payment of customs payments in amounts payable customs payments.
4. the customs authority may, in accordance with paragraph 2 of article 98 of the customs code of the Customs Union to request documents and information about the faktičeskommeste finding of temporarily imported goods and in the event of the transfer of such goods in accordance with paragraph 1 of this article a person such information face in written and/or electronic form, and set the deadline for submission, which should be sufficient for the provision of the requested documents and information.
Article 277. Peredačadeklarantom temporarily imported goods in vladeniei the use of a person with razrešeniâtamožennogo body 1. The declarant transfers temporarily imported goods in
possession and use of a person with razrešeniâtamožennogo body is permitted in cases not referred to in article 276 of this federal law.
2. the declarant Transfers temporarily imported goods in the possession and use of another person is allowed with the written permission of a customs body, provided that the person undertakes to further compliance with the requirements of iuslovij of temporary importation established by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
3. The declarant, passing the temporarily imported goods, to pay the customs duties and taxes for the period, when he used the goods under the customs procedure for temporary importation (admission) if events occurred during this period, entailing the obligation of payment of customs duties and taxes.
4. If the customs procedures for temporary importation is secured by guarantees provided by article 227 of this federal law, a person who transferred temporarily imported goods, shall issue the relevant documents in his name.
5. a person who has passed temporarily imported goods, shall have the same rights and nesetobâzannosti on the use of the customs procedure for temporary importation, which are established by chapter 37 of the customs code of the Customs Union and the legislation of the Russian Federation otamožennom, from the date of the adoption of the Customs authorities of the decision on transfer of temporarily imported goods.
Article 278. Srokvremennogo import of goods 1. The period of temporary importation (admission) of the goods is established by the customs body, based on the application of the declarant on the basis of the purposes and circumstances of such smuggling within the time limit set by article 280 customs code of the Customs Union.
2. the declarant period of temporary importation (admission) can be extended within the period specified in subsection 1 of this article.
3. the customs authority shall consider the statement on extending the temporary import for 10 working days and informs the declarant on the extension of or refusal to extend it. The customs authority shall have the right to refuse to extend the period of temporary importation (admission) just in case the declarant does not soblûdaettrebovaniâ and conditions of application of the customs procedure for temporary importation established by legislation of the Russian Federation on Customs Affairs.
4. the refusal of the customs authority to extend the period of temporary importation (admission) must be reasonable and justified.
A customs body shall notify the declarant of the denial in writing.
Article 279. Vremennyjvvoz (tolerance) scientific or commercial samples 1. Goods temporarily imported into the Russian Federation to consult with nimiispytanij, research, testing, checking, experiments or demonstrations or use in the course of testing, research, testing, checking, experiments or demonstrations (hereinafter referred to as the scientific or commercial samples) are subject to customs declaration under a simplified procedure in accordance with the provisions of this article.
2. the Government of the Russian Federation shall have the right to set the maximum number of and (or) the maximum value of goods temporarily imported as scientific or commercial samples by one person at the same time or within a certain period of time, in accordance with the acts of the customs legislation of the Customs Union.
3. The declarant shall have the right to declare a customs procedure of destruction against vremennovvezennyh scientific or commercial samples in accordance with the provisions of chapter 39 of this federal law, including in cases where scientific or commercial samples were destroyed or damaged when carrying out tests, research, appropriate testing, checking, experiments, experiments or ilidemonstracii when using them during tests, research, testing, checking, experiments or demonstrations.
4. the Government of the Russian Federation establishes the list of products in the case of temporary importation which kačestvenaučnyh or commercial samples the completion of customs procedures for temporary importation (admission) not stack location under the customs procedure of destruction in accordance with part 3 of Article 296 of the present Federal law if they were destroyed or damaged when carrying out tests, research, testing, checking, experiments or demonstrations or when they are used in hodeispytanij , research, testing, checking, experiments or demonstrations.
5. scientific or commercial samples temporarily imported into the Russian Federation vličnom luggages, express mail, as well as scientific or commercial samples, the value of which does not exceed 300 000000 rubles, at the request of the declarant may be declared under a simplified procedure using as a customs declaration of the written statement of the recipient organization scientific or commercial samples. The form of such statements is set by the Federal Executive Body authorized in the area of customs.
6. Academic institutions and their utility company may place under the customs procedure of temporary admission (admission) scientific or commercial samples, using as evidence the purpose of goods, a written statement of the scientific institutions, prepared in any form and containing the information, onaučnyh or commercial samples and descriptions of the circumstances of displacement of scientific ilikommerčeskih of samples across the border of the Customs Union. Others confirm the purpose of scientific or commercial samples by submitting to the customs body shall contract with a foreign person if it contains information about the purpose of the importation of scientific or commercial samples, approved plans (programme) research, if any, or drugihdokumentov on the economic activity of the person, which contains information concerning the conduct of tests, studies, testing, checking, experiments or demonstrations.
7. the status of scientific institutions is confirmed by its founding documents. The Government of the Russian Federation has the right to establish criteria for organizations to academic institutions, either to determine the Federal Executive authority authorized to confirm the status of scientific institutions.
8. term of issue of scientific or commercial samples when their temporary admission (admission) is four hours with momentaprinâtiâ customs declaration subject to the submission to the customs declaration at the same time all the necessary documents, except where in accordance with this federal law, individual documents can be submitted after the release of goods.
The Government of the Russian Federation can be installed in a list of goods, the term release which can be up to odnogorabočego the day following the day of registration of a customs declaration. At that time, the Customs authorities, if necessary, carry out verification of a customs declaration, of goods and documents.
Article 280. Zaveršeniei suspension of customs proceduryvremennogo import (admission) Completion and suspensions of customs procedures for temporary importation (admission) is carried out in accordance sostat′ej 281 customs code of the Customs Union.
Chapter 35. Tamožennaâprocedura temporary exportation Article 281. Soderžanietamožennoj procedures for temporary export and usloviâpomeŝeniâ of goods under a customs procedure for temporary export of tamožennojprocedury Content and conditions for placing the goods under a customs procedure are installed respectively in articles 285 and 286 of the customs code of the Customs Union.
Article 282. Srokvremennogo export of certain categories of goods 1. The deadline for the temporary export of goods shall be determined by the customs authority on the basis of the application of the declarant on the basis of the purposes and circumstances of such exportation, except under paragraph 4 of this article. At the written request of the declarant, the period of temporary export goods may be extended by the customs body, subject to the provisions of parts 4 and 5 of this article.
2. the customs authority shall consider the statement on extending the temporary export for a period of 10 working days and soobŝaetdeklarantu on the extension of or refusal to extend it. The customs authority shall be entitled to refuse the extension of temporary export only if the declarant does not comply with the requirements and conditions for the use of the customs procedure for temporary exportation, established by chapter 38 of the customs code of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
3. the refusal of the customs authority in the extension of temporary export should byt′obosnovannym and motivated. A customs body shall notify the declarant of the denial in writing.
4. in accordance with paragraph 2 of article 288 of the customs code of the Customs Union dlâotdel′nyh product categories depending on the purpose of their export outside the customs territory of the Customs Union, as well as for the goods return vvozkotoryh when temporary exportation is required under szakonodatel′stvom of the Russian Federation, deadlines for temporary export shall be established by the Government of the Russian Federation.
5. in the case of transfer of alien pravasobstvennosti on temporarily exported goods in respect of which the legislation of the Russian Federation is not set mandatory return to the territory of the Russian Federation, the period of temporary export of these goods without extension, and goods are subject to placement under the customs procedure of export.
Article 283. Vremennyjvyvoz scientific or commercial samples 1. Scientific or commercial samples temporarily exported from the Russian Federation zapredely Customs Union for holding trials, studies, testing, checking, experiments or demonstrations or use in the course of testing, research, testing, checking, experiments or demonstrations, are subject to customs declaration under a simplified procedure in accordance with the provisions of this article.
2. scientific or commercial samples temporarily exported from the Russian Federation outside the Customs Union in the personal luggage of the passenger, express mail, as well as scientific or commercial samples rate exceeds 300 kotoryhne 000000 rubles, at the request of the declarant may be declared under a simplified procedure using the kačestvetamožennoj Declaration of the written statement of the Organization's scientific or commercial samples. The form of such statements is set by the Federal Executive Body authorized in the area of customs.
3. Academic institutions and their utility company may implement temporary export scientific or commercial samples, using as evidence the purpose of goods, a written statement of the scientific institutions, prepared in any form and contains information about the scientific or commercial samples iopisanie circumstances move scientific or commercial samples across the border of the Customs Union.
4. Other persons confirm the purpose of scientific or commercial samples by submitting to the customs body shall contract with a foreign person if it contains information about the purpose of exportation of scientific ilikommerčeskih samples, approved plans (programme) research, if any, or other documents that contain information concerning the conduct of tests, studies, testing, checking, experiments or demonstrations.
5. the status of scientific institutions is confirmed in the manner provided by paragraph 7 of article 279 of the present Federal law.
6. The deadline for the issuance of scientific or commercial samples when their temporary exportation is four hours from the moment of acceptance of the customs declaration provided simultaneously with the customs declaration documents vsehneobhodimyh, unless in accordance with this federal law, individual documents can be submitted after the release of goods.
The Government of the Russianfederation can be installed in a list of goods, the term release which can be up to odnogorabočego the day following the day of registration of a customs declaration. At that time, the Customs authorities, if necessary, carry out verification of a customs declaration, of goods and documents.
Article 284. Zaveršenietamožennoj procedures for temporary export of goods 1. Zaveršenietamožennoj procedures for temporary export goods shall be carried out in accordance with article 289 customs code of the Customs Union.
2. The temporary exportation of goods upon the declarant's application, the customs authority shall determine the identification signs of goods and indicates them in the documents of the declarant. Reverse importing (reimporte) previously temporarily exported goods to a customs body matches the minutia. If these signs and the absence of direct evidence of substitution of goods, the Customs authorities may not refuse at the premises of the goods under the customs procedure of re-importation.
Chapter 36. Tamožennaâprocedura re-import Article 285. Soderžanietamožennoj procedure for re-importation and usloviâpomeŝeniâ of goods under a customs procedure Content tamožennojprocedury and re-import the conditions of placement of goods under a customs procedure defined in articles 292 and 293 the customs code of the Customs Union.
Article 286. Porâdokprodleniâ term re-import of goods 1. Allowed extension of re-import kategorijtovarov rešeniemKomissii-approved Customs Union, for which the term premises for re-import tamožennuûproceduru may exceed the period prescribed by the customs code of the Customs Union.
2. For the extension of a premise under customs procedure re-import mentioned in part 1 of this article, the categories of goods the declarant not later than 30 days before the date of the Declaration of goods to the customs body makes a motivated request, drawn up in free writing, federal′nyjorgan Executive, Customs Commissioner, describing the circumstances of exportation of the goods for predelytamožennoj the territory of the Customs Union in accordance with the customs procedure of export or re-export, customs procedure.
3. To request shouldbe accompanied by the following documents: 1) Customs Declaration, adopted by the Customs authorities of the Russian Federation upon exportation of goods outside the customs territory of the Customs Union;
2) documents proving the circumstances tovarovza export from the customs territory of the Customs Union;
3) documents certifying the date of goods crossing the customs border of the Customs Union;
4) documents containing information about operations to repair the goods, if takieoperacii were goods outside the customs territory of the Customs Union.
4. the request for an extension of time of re-importation is considered by the Federal Executive Body authorized in the area of customs, not more than 30 days. If not all the documents containing the information referred to in part 3nastoâŝej article, a structural subdivision of the federal body of executive power with a mandate in the field of customs, which include application of customs procedures, within 10 days from the date of receipt of the request shall notify the declarant speaks to the submission of additional documents containing the specified information. Since the Federal Executive authority authorized in customs, additional documents request for extension of the re-import of goods shall be processed within 15 days from the date of their submission.
5. the decision on the extension of the re-import of goods shall be made by the head of the structural unit of the federal body of executive power, upolnomočennogov the area of customs, which include application of customs procedures, or his/her Deputy.
6. the decision on the extension of tovarovdovoditsâ to the attention of the re-importation of the declarant and the customs authority, in the region of budetproizvodit′sâ Declaration of goods under the customs procedure of re-importation.
7. In case of refusal of extension of goods the declarant shall be forwarded to re-import a letter outlining the reason (reasons) of failure.
Article 287. Return (round) amounts of export customs duties 1. In respect of the goods referred to in subparagraph 1 of paragraph 1 of article 293 of the customs code of the Customs Union, have been placed under the customs procedure of re-importation, you check in (round) payments of export duties, if the ukazannyetovary are placed under the customs procedure of reimports not later than six months from the day following the day the premises of such goods under the customs procedure of export.
2. return (round) payments of export tamožennyhpošlin is made by Customs authorities in the manner prescribed by chapter 17 of this federal law.
Article 288. Summvvoznyh payment of customs duties, taxes, subsidies and other sums when placed podtamožennuû procedure 1 re-import goods. When placing the goods under the Customs procedurureimporta payable on account of the federal Treasury, AB cases stipulated by an international treaty to which the Member States of the Customs Union, to an account specified by this international agreement: 1) the amount of customs duties, taxes and (or) interest on them, if the amount of such duties, taxes and/or interest on them nonexistent or were returned in connection with exportation of goods outside the customs territory of the Customs Union;
2) amount of internal taxes, subsidies and other amounts not paid or obtained directly or indirectly as payments, benefits or refunds in connection with the exportation of goods outside the customs territory of the Customs Union.
2. the obligation to pay the amounts of import customs duties, taxes, vnutrennihnalogov, subsidies or other amounts in respect of goods placed under a customs procedure, the declarant voznikaetu re-import from the moment of registration by a customs body of a customs declaration.
3. the obligation to pay the amounts of import customs duties, taxes, internal taxes, subsidies or other amounts from the declarant ceases in the following cases: 1) the payment of amounts of import customs duties, taxes, internal taxes, subsidies and other sums in the amount established in accordance with this federal law;
2) refusal in clearance of goods under customs procedure of re-importation.
4. Amount vvoznyhtamožennyh, taxes are calculated on
the rules laid down in Article 251 of the Customs kodeksaTamožennogo of the Union to determine the payable amounts of customs duties and taxes when you place the processed products under the customs procedure of release for domestic consumption.
5. Summyvnutrennih taxes are calculated on the basis of rates in force on the date of registration of a customs declaration in vyvozeza from the customs territory of the Customs Union of goods and the customs value of goods and (or) quantity defined upon exportation of goods outside the customs territory of the Customs Union. If the statement of the Customs proceduryèksporta in respect of exported goods customs value of goods is not determined and not going to, for the purpose of computing the tax summyvnutrennih used the price actually paid or payable for the goods, as specified invoice vsčete, furnished in connection with a transaction of sale upon exportation of goods enumerated in the currency of the Russian Federation in the manner prescribed by this federal law, put on registration of a customs declaration upon exportation of goods for predelytamožennoj the territory of the Customs Union.
When the goods declaration the customs export procedures in connection with other transactions ispol′zuetsâstoimost′ these goods contained in commercial or other documents related to these goods when they are exported, enumerated in the currency of the Russian Federation in the manner prescribed by the nastoâŝimFederal′nym law on the date of registration of a customs declaration upon exportation of goods outside the customs territory of the Customs Union.
6. the procedure for isčisleniâsumm grants and other amounts referred to in paragraphs 4 and 5 of this article shall be determined by the Government of the Russian Federation. The Government of the Russian Federation shall have the right to determine cases, kogdanarâdu with the specified amounts will be charged interest on them at rates of refinancing of the Central Bank of the Russian Federation.
7. Import duties, taxes, internal taxes, subsidies and other amounts payable prior to release of goods under the customs procedure of re-importation.
8. The amount of import customs duties, taxes, internal taxes, subsidies and other amounts and interest on them, provided for in this article shall be paid in the manner prescribed by the customs code of the Customs Union and the present Federal law for the collection of customs payments.
Chapter 37. Tamožennaâprocedura re-exportation Article 289. Soderžanietamožennoj procedure, re-export and goods under the customs procedure of usloviâpomeŝeniâ Content tamožennojprocedury re-export and the conditions for placing the goods under a customs procedure defined sootvetstvennostat′âmi 296 and 297 customs code of the Customs Union.
Article 290. Osobennostiperevozki goods placed under tamožennuûproceduru re-export goods placed under a customs procedure, re-exportation outside the customs territory of the Customs Union shall be carried out under customs supervision for kprocedure in customs transit procedure and on the conditions established by Chapter 32 of the customs code of the Customs Union and chapter 29 of this federal law.
Article 291. Return (round) amounts of import customs duties and taxes in respect of goods previously placed under the customs procedure of release for domestic consumption and are placed under a customs procedure, re-exportation under the conditions laid down in subparagraph 2 of article 297 of the customs code of the Customs Union, and indeed exported zapredely the customs territory of the Customs Union, returns (classification) of payments import customs duties and taxes in the manner prescribed by chapter 17 of this federal law.
Chapter 38. Duty-free Tamožennaâprocedura Article 292. Soderžanietamožennoj procedure iusloviâ duty free placement of goods under a customs procedure Content tamožennuûproceduru free trade and conditions for placing the goods under a customs procedure defined in articles 302 and 303 of the customs code of the Customs Union.
Article 293. Magazinybespošlinnoj trade 1. The premises of the duty-free shop can sostoât′iz trading halls, barns, warehouses.
2. Requirements for the location, arrangement and equipment duty-free shop established by article 84 of the present Federal law.
3. The owner of the duty-free shop is obliged to keep records and report in respect of goods placed under the customs procedure of free trade, in accordance with article 59 of this federal law.
Article 294. Bespošlinnojtorgovli Organization for individual kategorijlic 1. Organization of duty-free trade for foreign diplomatic missions, equated to diplomatic representative offices of international organizations, consulates, as well as equivalent to nimdiplomatičeskih agents, consular officials and members of their families residing together with them, defines the Government of the Russian Federation.
2. the Government of the Russian Federation establishes requirements for the location, arrangement and equipment duty-free shops specified in part 1 of this article.
Chapter 39. Tamožennaâprocedura destruction Article 295. Soderžanietamožennoj procedures for destruction and usloviâpomeŝeniâ of goods under a customs procedure content of the customs procedure for destruction and the conditions of placement of goods under a customs procedure are defined respectively in articles 307 and 308 Tamožennogokodeksa Customs Union.
Article 296. Razrešenietamožennogo authority for placement of goods podtamožennuû guaranteed destruction 1. Placement of goods under a customs procedure of destruction is allowed with the permission of a customs body.
2. In order to obtain permission for placing goods under a customs procedure for the destruction of a person who, in accordance with article 186 of the customs code of the Customs Union could be the declarant of goods, a written statement indicating the name and code of the goods according to the commodity nomenclature of foreign economic activity to be exterminated, their quantity, cost, location, predpolagaemyesposob, place and date of destruction, as well as a summary of the reasons for which the declarant displays products from circulation.
3. In cases where a destruction are placed under the customs procedure of goods that were destroyed, lost or damaged by accident or force majeure or due to kommerčeskimiili scientific obrazcamioperacij specified in part 5 of this article, the declarant shall report, in a statement, the place and date when the events occurred, as well as reports on waste resulting from the destruction of (their name, quantity, value (when vozmožnostidal′nejšego commercial use) and the possibility of commercial use of such wastes.
4. In respect of goods stored in a customs warehouse, customs procedure of destruction may be declared owner of the customs warehouse.
5. the application for placement of goods under a customs procedure of destruction deklarantomprilagaetsâ conclusion of a federal body of executive power, authorized by the Government of the Russian Federation on destruction capabilities, how and mesteuničtoženiâ goods, unless the goods bezvozvratnoutračeny, accident or force majeure. As a conclusion about possible destruction method and mesteuničtoženiâ products can be used: 1) If goods are destroyed or damaged when performing with nimiispytanij, research, testing, checking, experiments or demonstrations or when using them during tests, research, testing, checking, experiments or demonstrations, provedeniâopytov, Act of destruction issued by an organization which has conducted these tests, research, testing, checking, experiments, experimentation or demonstration of these products;
2) license to conduct operations to destroy (recycling) with the corresponding category of goods, issued by the Organization, with kotorojdeklarantom contract for destruction (recycling) of these goods.
6. Simultaneously with the application the declarant submits documents proving the circumstances referred to in part 3 of this article. When placed under a customs procedure for the destruction of scientific or commercial samples that were destroyed or damaged when performing operations with them, referred to in paragraph 5nastoâŝej of article, such documents are documents drawn up for the accounting report and statements of accounting documents.
7. the customs authority shall consider the declarant's statement in a time-frame not exceeding srokivypuska of goods established by article 196 customs code of the Customs Union.
8. the customs bodies shall have the right to refuse to pomeŝeniitovarov under the customs procedure of destruction in the following cases: 1) failure to submit documents to the customs body provided for in this article;
2) detection products, which are listed in part 3nastoâŝej article and for which the stated customs procedure destruction, without damage, declared by the declarant, or
establish the facts of goods or their transfer to a third party.
Article 297. Uničtoženietovarov 1. The deadline for destruction of goods shall be established by the customs body, based on the application of the declarant on the basis of the time required to conduct operations to destroy this kind of goods declared in the manner and time required for transporting goods from their location in the place of destruction.
2. place the destruction of goods shall be determined by the declarant, in accordance with the requirements of the legislation on the protection of the Russianfederation Wednesday.
3. After the destruction of the goods, the declarant shall submit to the customs body documents (acts or records of destruction or disposal, other documents drawn up by the destruction or disposal in accordance with the legislation of the Russian Federation or the usual practice).
Article 298. Provedeniekontrolâ customs authorities 1. The Customs authorities in accordance with the položeniâmiTamožennogo code of the Customs Union and the present Federal law exercise customs control over goods placed or placed under the tamožennuûproceduru destruction by applying the risk management framework.
2. In cases where customs officials carry out the Visual observation of destruction (recycling) of goods, confirmation of destruction of goods shall be drawn on the form and in the manner determined by the Federal Executive Body authorized in the area of customs.
Chapter 40. Tamožennaâprocedura refusal in favour of the State Article 299. Soderžanietamožennoj refusal procedure in favor of placing the goods under conditions gosudarstvai tamožennuûproceduru refusal to state the contents of the customs procedure of failure in pol′zugosudarstva and conditions for placing the goods under the procedure defined respectively in articles 310 and 311 Tamožennogokodeksa Customs Union.
Article 300. Porâdokpomeŝeniâ of the goods under the Customs proceduruotkaza in favor of the State 1. Placement of goods under a customs procedure refusal vpol′zu State is allowed with permission of a customs body.
2. to obtain the permission of the person who, in accordance with article 186 of the customs code of the Customs Union could be the declarant of goods, a written statement indicating the name and code of the goods according to the commodity nomenclature of foreign economic activity, their quantity, cost, location, as well as kratkoeizloženie the reasons for which the declarant refuses the goods in favour of the State.
3. the customs authority shall consider the application for placement of goods under a customs procedure refusal in favour of the State and the documents attached to it and decide whether or not to grant permission or otkazev such extradition within 10 days from the date of acceptance of the application.
Article 301. Disposal of goods placed under the tamožennuûproceduru refusal in favour of the State 1. Rejection of the goods in favour of the State must not give rise to State bodies of the Russian Federation any costs that may be reimbursed from funds derived from the sale of goods.
2. Goods placed under the customs procedure of refusal in favour of the State, are transferred to the federal body of executive power, authorized by the Government of the Russian Federation to organize implementation, destruction or recycling (recycling) of property, turned ownership of the State, in accordance with article 187 of this federal law.
Article 302. Responsibility for application of the Customs proceduryotkaza in favor of the State responsible for the lawfulness of the order goods by placing them under the customs procedure of failure in pol′zugosudarstva bears the declarant. The Customs authorities shall not reimburse any property claims of persons having authority with respect to goods from which the declarant refused in favor of the State.
Chapter 41. Special′naâtamožennaâ procedure Article 303. Soderžaniespecial′noj customs procedures and usloviâpomeŝeniâ the goods under a customs procedure 1. Special′naâtamožennaâ procedure-a procedure in which individual product categories on the list and in accordance with the conditions established by the Commission of the Customs Union, imported or exported into the Russian Federation from the Russian Federation without payment of customs duties, taxes and without application of prohibitions and restrictions, except for cases stipulated by the customs legislation of the Customs Union in respect of those categories of goods (as amended by the Federal law of December 21, 2013
N 361-FZ-collection of laws of the Russian Federation, 2013, N 51, art. 6681). 2. The timing of finding goods under special customs procedure, cases of appearance and extinction of the obligation to pay the customs duties and taxes, as well as the maturity of their payment when applying special customs procedure, order completion, priostanovleniâi renewal of special customs procedure, limitations on use and (or) order of goods placed under a special customs procedure shall be established by the Government of the Russian Federation, unless otherwise stipulated by the Customs Union zakonodatel′stvomTamožennogo. For certain categories of goods, the Government of the Russian Federation establishes the conditions for placing the goods under a special customs procedure in cases opredelennyhtamožennym legislation of the Customs Union (in red. Federal law dated December 21, 2013 N 361-FZ-collection of laws of the Russian Federation, 2013, N 51, art. 6681). 3. Recovery of payments of customs duties and taxes, as well as exemption from payment, refund or tax vozmeŝenievnutrennih pomeŝeniitovarov under special customs procedure are not made, except if the chosen special customs procedure changed on the customs procedure of export.
Article 304. Tamožennoedeklarirovanie goods at their pomeŝeniipod a special customs procedure procedure for customs declaration of goods, the list of information which must be specified in the Declaration for goods priih placed under special customs procedure, as well as a list of documents that the declarant dolžnypredstavlât′sâ simultaneously with the Declaration of goods are set by the Federal Executive Body authorized in the area of customs, in accordance with the customs legislation Tamožennogosoûza and legislation of the Russian Federation on Customs Affairs.
SECTION VII FEATURES SOVERŠENIÂTAMOŽENNYH OPERATIONS for certain CATEGORIES of GOODS Chapter 42. Pozaŝite measures of intellectual property rights Article 305. Osnovaniâprinâtiâ measures for the protection of intellectual property rights by the Customs authorities 1. The Customs authorities shall take measures for the protection of the rights of intellectual property naob″ekty, associated with the suspension of the release of goods, in accordance with Chapter 46Tamožennogo of the code of the Customs Union and the present chapter.
2. Measures for the protection of rights to intellectual property objects have been taken with regard to goods containing objects of copyright and related rights, trademarks, service marks and appellations of origin (hereinafter referred to as the object of intellectual property), included on the application of the right holder in the Customs register of intellectual property. The Customs authorities the right to take measures to protect intellectual property rights without the rightholder pursuant to this chapter.
Article 306. Podačazaâvleniâ holder and its consideration 1. rightholder who has reasonable grounds to believe that there may be a violation of his rights in accordance with the legislation of the Russian Federation in respect of svvozom goods in the Russian Federation or ihvyvozom of the Russian Federation or in the Commission of other acts with goods under customs supervision, have the right to submit the Federal Executive authority authorized in the area of customs, a statement on the inclusion of the corresponding ob″ektaintellektual′noj property in the Customs register of objects of intellectual property. Actions stipulated by the customs legislation of the Customs Union and the present Federal law, on behalf of the rights holder may exercise his representative.
2. Statement on the inclusion of intellectual property in the Customs register of intellectual property must contain information: 1) of the copyright holder, but if zaâvleniepodaetsâ his representative, also of the representative;
2) on ob″ekteintellektual′noj property;
3) on products whose import was in the Russian Federation or their export from the Russian Federation or which other actions while under customs control according to the copyright owner shall cause the violation of his rights, in sufficient detail to enable the Customs authorities moglivyâvit′ goods;
4) of the time-limit within which the Customs authorities will take measures relating to the suspension of the release of goods.
3. the application shall be accompanied with documents confirming the existence of the right to intellectual property (certificate, agreement on the alienation of an exclusive rights agreement granting exclusive licenses, drugiedokumenty that the rightholder may submit in support of his rights on objects of intellectual property), and if the application is filed by the representative to the statement attached power of Attorney issued by the legal owner of such person.
The rightholder may attach a statement of the product samples that can serve as a confirmation of the existing one, in his view, a violation of the rights of the owner of intellectual property rights (as amended by the Federal law of April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N14, art. 2013).
4. Notification, information and claim requirements submitted documents, depending on the type of intellectual property are determined by the Federal Executive authority authorized in the area of customs.
5. The statement attached obligation right holder in writing of the claim for property damage, kotoryjmožet be caused by the declarant, owner, the recipient of the goods or to other persons in connection with the suspension of the release of goods.
6. The Federal Executive authority authorized in the area of customs, examines the application within a period not exceeding one month from the date of receipt of the application and shall decide on the measures relating to the suspension of the release of goods, or obotkaze in taking such measures and the inclusion of intellectual property in the Customs register of intellectual property.
7. in order to validate the information holder represented the Federal Executive authority authorized in the area of customs, shall have the right to ask the copyright owner (his representative), third parties, as well as by public authorities documents proving the alleged information. Required documents must be submitted within 10 days of receipt of the request. When this federal body ispolnitel′nojvlasti authorized in the area of customs, shall be entitled to extend the srokrassmotreniâ statements, but not more than one month (as amended by the Federal law of April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N14, art. 2013).
8. Consideration of the application may be suspended in case of copyright holder (egopredstavitelem) the requested documents essential to the decision.
The overall term of consideration of the statement could not be more than three months. If it is not received from the copyright owner (his representative) the requested documents the application shall be considered withdrawn and not subject to further consideration, as the rights owner (his representative) shall be notified in writing or electronically (as amended by the Federal law of April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N14, art. 2013).
9. The decision on refusal to adopt measures relating to the suspension of the release of goods, and the inclusion of intellectual property in the Customs register of intellectual property shall be taken if the documents submitted are not podtverždaûtprinadležnost′ the applicant to intellectual property rights, or in the case of zaâvitelemnedostovernyh information. The decision to refuse the inclusion of intellectual property in the Customs register of ob″ektovintellektual′noj property was adopted also in case of failure to comply with the copyright holder the requirement part 2 of article 307 of this federal law.
10. the copyright holder shall be notified of the decision in written or electronic form within three days from the date of adoption of this decision.
11. In the case of izmeneniâsvedenij, specified in the application or in the annexed documents, the copyright holder is obliged to immediately inform the federal authorities organispolnitel′noj Commissioner in the area of Customs (as amended by the Federal law of April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2013). Article 307. Tamožennyjreestr intellectual property 1. In the Customs register of intellectual property (hereinafter register) included copyright, subject matter of neighbouring rights, trademarks, znakiobsluživaniâ and appellations of origin of goods in respect of which the Federal Executive authority authorized in the area of customs, made the decision on the adoption of measures relating to the suspension of the release of goods. For inclusion in the register is free of charge. The Registry maintains a federal body of executive power in the area of Customs Commissioner, in the manner established by that authority.
2. Ob″ektyintellektual′noj property in respect of which the Federal Executive authority authorized in customs matters, the decision on the adoption of measures relating to the suspension of the release of goods are included in the register, provided that the copyright holder is insured risk liability zapričinenie injury in favour of persons referred to in paragraph 5 of article 306 of the present Federal law. Replication, the insured amount should be not less than 300 000000 rubles (as amended by the Federal law of April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N14, art. 2013). 3. In case the holder of the Executive power federal′nyjorgan authorized in the area of customs, insurance contract (insurance policy) the risk of liability for the damage in favor of persons referred to in paragraph 5 of article 306 of this federal law, within one month from the date of notification of the decision on the adoption of measures relating to the suspension of the release of goods, ukazannyjfederal′nyj body takes the decision to refuse the inclusion of intellectual property object in the registry (in the redaction of Federal′nogozakona April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2013). 4. Intellectual property is excluded from the registry if at least one of the following grounds: 1) podačapravoobladatelem statements about the exception object of intellectual property from the registry;
2) failure by the copyright holder the conditions under paragraph 2 of this article;
3) termination of legal protection of intellectual property in the prescribed manner;
4) vyâvlenienedostovernyh information submitted when applying for the inclusion of intellectual property object in the registry.
(Part 4 in red. Federal law dated April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N14, art. 2013) 4-1. Federal authorities organispolnitel′noj Commissioner in the area of customs, shall have the right to ask the copyright owner (his representative), tret′ihlic, as well as by public authorities documents proving grounds specified in paragraphs 2-4 part 4 of this article (part introduced the Federal law of April 6, 2015 N 73-FZ-Sobraniezakonodatel′stva Russian Federation, 2015, N 14, art. 2013).
5. The registry may be amended on the basis of information provided: 1) from the copyright owner, the information specified in the application for the inclusion of intellectual property object in the registry or in the annexed documents (in red. April 6, 2015 federal law N 73-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2013);
2) from law enforcement or other government agencies, as well as from physical iliûridičeskih individuals that the persons referred to in the registry in kačestvepravoobladatelâ, deprived of their rights or restricted rights to intellectual property.
6. changes in the register is carried out on the basis of the decision of the federal authorities organaispolnitel′noj Commissioner in the area of customs.
7. Modifications to the registry can be preceded by verification of information received on the basis of decision federal′nogoorgana of the Executive power with a mandate in the field of customs, as the copyright holder and customs organyuvedomlâûtsâ not later than one working day after the decision. At the time of the inspection, the adoption of measures relating to the suspension of the release of goods containing such intellectual property, customs authorities.
8. During the period for which intellectual property rights introduced by vreestr, could be suspended for the time necessary for verification, but not more than two months.
9. the federal authorities organispolnitel′noj Commissioner in the area of customs, provides publication dannyhreestra in its official publications and posting them on its official website in the information and telecommunication network "Internet" in accordance with the established procedure (as amended by the Federal law dated July 11, 2011 N 200-FZ-Sobraniezakonodatel′stva Russian Federation, 2011, N 29, art. 4291). Article 308. the suspension of the release of goods containing ob″ektyintellektual′noj property, outstanding working capital in the register 1. The Customs authorities shall have the right to suspend the release of goods,
containing items of intellectual property, not vnesennyev the registry when it detects signs of violations of pravintellektual′noj property and subject to the availability of information about the legal owner (his representative) on the territory of the Russian Federation. The Customs authorities may ask the copyright owner the information required for the exercise of the powers conferred by this article. In case of suspension of the release of goods in accordance with this article, the Customs authorities not later than the next day after day, the suspension of the release of goods shall inform the right holder and the declarant.
2. Release of goods is suspended for seven days.
The customs authority may extend that period of time, but not more than 10 working days, if the copyright holder has sent an appeal to the customs body in writing of such extension and filed with the Federal Executive Body authorized in the area of customs, a statement on the inclusion of an appropriate intellectual property object in the registry in accordance with article 306 of this federal law.
3. the copyright owner has the right to obtain from the customs body information about goods in respect of which it was decided to suspend the issuance in accordance with this article, as well as take samples of such goods.
4. The decision to suspend the release of goods is subject to cancellation prior to the expiration of the srokapriostanovleniâ release of goods, if the Customs organainformaciâ the copyright holder has not been confirmed or the copyright holder petitioned the customs authority for rescission of the decision, as well as in the case of article 310 of this federal law. If until the suspension of the release of goods istečeniâsroka the copyright holder is not fulfilled the conditions set forth in paragraph 2 of this article, or an authorized body no decision on seizure of goods, seizure or confiscation, release of goods is carried out in the manner prescribed by the customs legislation of the Customs Union and the present Federal′nymzakonom (in red. Federal zakonaot April 6, 2015 N 73-FZ-collection of laws of the Russian Federation, 2015, N 14, art. 2013). 5. The measures provided for in this article shall not apply in respect of goods containing items of intellectual property, on which action has been taken in accordance with this article.
Article 309. Srokiprinâtiâ solutions by Customs authorities in the prinâtiimer associated with the suspension of the vypuskatovarov Decision of the Customs authorities to suspend vypuskatovarov, on the extension of the suspension of the release of goods, for rescission of the decision to suspend the release of goods, as well as on the granting of the right to information and taking samples and specimens shall be taken by a customs body no later than the next working day from the date of detection of violations of intellectual property rights, sootvetstvuûŝegopis′mennogo treatment or commit other acts that is the reason for the decision.
Article 310. Pomeŝenietovarov, production of which is suspended, podtamožennuû guaranteed destruction during the period of suspension of the release of goods in accordance with article 331 of the customs code Tamožennogosoûza or article 308 of this federal law the declarant with the written consent of the copyright holder to destroy goods may declare a customs procedure uničtoženiâtovarov, which has been suspended. In the ètomslučae decision of the customs authority to suspend release of the goods shall be subject to cancellation.
Chapter 43. Osobennostiperemeŝeniâ of goods by pipeline Ipoh transmission lines Article 311. Priboryučeta of goods moved by pipeline and power transmission lines 1. The Federal Executive authority authorized in the area of customs, in conjunction with the federal executive body responsible for formulating and implementing State policy and normative-legal regulation in the sphere of fuel and energy complex, for customs purposes determined list technologically arising from locations where meters are installed, fixing peremeŝenietovarov imported and exported into the Russian Federation from the Russian Federation truboprovodnymtransportom and power transmission lines.
2. in order to prevent unauthorized access and alteration of the information in the testimonies of devices for accounting of goods moved by pipeline and power transmission lines, such devices if they are located on the territory of the Russian Federation, customs identification means may be imposed in the manner determined by the Federal Executive Body authorized in the area of customs, in conjunction with the federal executive body responsible for formulating and implementing State policy and normative-legal regulation in the sphere of fuel and energy complex.
3. Procedure for determining the amount of goods transported by power lines, installed by the Federal Executive Body authorized in the area of customs, in conjunction with the federal executive body responsible for formulating and implementing State policy and normative-legal regulation in the sphere of fuel and energy complex.
Article 312. Osobennostideklarirovaniâ and payment of customs duties and taxes when moving goods by pipeline 1. When importing goods to the Russian Federation and they are exported from the Russian Federation by pipeline allowed them temporary periodic customs declaration in accordance with article 214 of this federal law taking into account the peculiarities stipulated by this article. Temporary periodic declaring shall be effected by the filing of a temporary customs declaration.
2. in a temporary customs declaration dopuskaetsâzaâvlenie information based on the intentions of the import or export of the indicative quantities of goods declared by the declarant within a time period not exceeding the validity period of a conditional, vnešnetorgovogodogovora customs value (appraisal), defined according to the number of goods proposed to be imported into the Russian Federation or export from the Russianfederation, and their consumer properties and (or) laid down conditions for foreign trade agreement order for determining the price of the goods on the day of submission of a temporary customs declaration.
3. feed one temporary tamožennojdeklaracii on goods imported or exported by the same person, transferring the goods in accordance with the terms of the odnojtamožennoj procedure in the framework of the fulfilment of the obligations under several international trade treaties (uncounted under different conditions of delivery, pricing and payment).
4. Vremennaâtamožennaâ Declaration the declarant is served for a period of time, one quarter of neprevyšaûŝij, and on natural gas in a single calendar year, not later than 20th day of the month preceding that period.
5. If within the period of time specified in a temporary customs declaration, change the quantity specified in the customs authority of a temporary customs declaration shall be allowed an additional temporary supply tamožennojdeklaracii prior to the movement of goods declared in more of a temporary customs declaration.
6. Export of goods within the time period that is specified in a temporary customs declaration, in excess of the quantity specified in a temporary customs declaration without filing an additional temporary customs declaration is not allowed.
7. The declarant shall submit one or more properly filled full of customs declarations for goods imported or exported for each calendar month for the supply of the goods. Complete customs declaration must be lodged no later than 20th of the month following the calendar month of delivery of the goods. On a reasoned treatment of the declarant, the customs authority extends deadline for complete customs declaration, but not more than 90 days. Extension of the deadline for a full declaration does not extend the period of payment of outstanding amounts of customs duties and taxes.
8. If in a calendar month the alleged to be imported or exported in a temporary customs declaration of goods nevvozilis′ or not actually exported, the declarant shall notify the customs authority in writing before the expiry of the deadline for a full declaration.
9. customs duties are paid for goods exported from the Russian Federation, for each calendar month supply at the rates of export customs duties applicable at the 15-th day of the month of delivery of the goods.
10. Not less than 50 per cent of vyvoznyhtamožennyh duties calculated on the basis of the information specified in the vremennojtamožennoj Declaration, shall be paid not later than 20th day of the month preceding each calendar month supply. While determination of the amounts of export customs duties are based on the quantity of goods in proportion to one calendar month of delivery, if a temporary customs
the declaration specified delivery period, exceeding the odinkalendarnyj month.
11. When applying temporary customs deklaraciipo expiry set part 4 of this article, the summyvyvoznyh of customs duties shall be paid no later than on the day of registration by a customs body of the customs declaration in full ob″emev size, appropriate amounts of export customs duties that would be payable when placing the goods under the customs procedure of export, calculated on the day of registration by a customs body of a temporary customs declaration.
12. In the case of additional temporary customs declaration in accordance with paragraph 5 of this article, export customs duties shall be paid in full for the first calendar month of the delivery not later than on the day of the adoption of such a declaration, if a temporary customs declaration shall be filed in a calendar month for the supply of the goods or upon expiry of the established part 4 of this article. In other cases, for goods alleged to be exported from the Russian Federation, export customs duties payable in accordance with parts 10 and 13 of this article.
13. not later than 20th of the month following each calendar month supply, paid the remainder of amounts of export customs duties, estimated on the basis of updated information about exported goods and rates of import customs duties, serving on the 15th day of the month of delivery. This applies to the rate of foreign currencies currency Russianfederation, acting on the day of registration by a customs body of a temporary customs declaration. In the calculation of export customs duties on the basis of the customs value and the quantity, which were increased compared with the specified in a temporary customs declaration, neâvlâetsâ violation and does not entail payment of penalties and (or) bringing to administrative responsibility, if the rule set part 6 of this article, is not violated.
14. the obligation to pay import duties and taxes in respect of goods transported by pipeline, a declarant, from the moment of registration tamožennymorganom a temporary customs declaration or complete customs declaration.
15. the obligation to pay import duties and taxes in respect of goods transported by pipeline shall be terminated from the declarant, in cases stipulated by article 80, paragraph 2 the customs code of the Customs Union.
16. Goods imported by pipeline import customs duties, taxes shall be paid not later than 20th day of the month preceding each calendar month supply based on the information specified in the temporary tamožennojdeklaracii.
For the purposes of calculation and of payment of customs payments are subject to the customs duties and taxes in force on the 15th day of the month preceding the month of supply.
17. Updated information on products imported for each calendar month of delivery, shall be submitted to the customs body no later than 20th of the month following each calendar month supply. If customs duties payable, taxes increased as a result of clarifying information supplement amounts should be implemented simultaneously with the submission of updated information. Fines in this case will not be awarded.
18. the return of overpaid amounts shall be made in accordance with chapter 17 of this federal law.
19. When moving goods by pipeline restrictions apply on the day of the adoption of a temporary customs declaration.
20. When the customs declaration roaming pipeline transport of natural gas for its confirmation of the quantity and quality of used instruments of faktičeskihpostavkah goods, compiled on the basis of evidence located meters in places, certain conditions of foreign trade contracts, on the basis of which such movement.
Article 313. Osobennostideklarirovaniâ and payment of customs duties and taxes upon importation and exportation of goods by liniièlektroperedači 1. The firearm should be declared and the actual amount of electricity produced and (or) balance transfer as algebraic sum of electric power flows in the opposite direction on Interstate transmission lines for each calendar month. In the customs declaration (customs declarations) the number of imported or exported electricity zakaždyj calendar month is specified as a balance-transfer of electric energy (algebraic sum of electric power flows in opposite directions on all individuals in the work of the Interstate transmission lines of all voltage classes, adjusted by the amount of available when moving electrical energy losses in electric networks) or separately actually imported or produced electricity, adjusted for the amount available when moving electrical energy losses in electric networks.
2. Federal body of executive power in the area of Customs Commissioner, in agreement with the federal′nymorganom of executive power responsible for the elaboration and implementation of State policy and normative-legal regulation in the sphere of fuel and energy complex, establishes the list of information to be submitted to the Customs authorities when moving electrical energy transmission lines through the customs territory of the Customs Union in the conditions of parallel operation of energy systems, in accordance with article 339, paragraph 2 the customs code of the Customs Union.
3. Payment of customs duties on imported and exported into the Russian Federation from the Russian Federation goods moved under power lines, produced popravilam, established by section II of the present Federal law.
Article 314. Obespečenieuplaty of customs duties and taxes 1. When moving goods by pipeline and power transmission lines, a customs body shall have the right to require the provision of security for payment of customs duties and taxes in the following cases: 1) if the declarant conducts its foreign trade activities of less than one year;
2) if the declarant has any outstanding requirements on payment of customs payments in established data requirements timeline;
3) if the declarant has unfilled orders on cases about administrative offences in the area of customs.
2. The amount of security shall be determined in accordance with article 88 the customs code of the Customs Union.
Chapter 44. Import and vyvoztransportnyh means international carriage Article 315. Import and export from the Federation vRossijskuû Russianfederation international transport vehicles, spare parts and equipment and supplies 1. Import and export to the Russian Federation from the Russian Federation vehicles international carriage shall be carried out in accordance with Chapter 48 the customs code of the Customs Union. Duration of parking places which are subject to international transport vehicles arriving in the Russian Federation and in the places of departure from the Russian Federation for provedeniâtamožennyh operations for air and rail transport should not exceed the time set technological schedule of servicing of aircraft of this type, or the process of the work of the train station, respectively, if the carrier met the requirements established by the customs legislation of the Customs Union and the legislation of the Russian Federation on Customs Affairs.
2. spare parts and equipment, kotoryeprednaznačeny for repair, maintenance or operation of the vehicle for international carriage, imported and exported into the Russian Federation from the Russian Federation in accordance sostat′ej 349 customs code of the Customs Union. Removed from the vehicle for international carriage as a result of the replacement of spare parts and equipment may be imported and exported into the Russian Federation from the Russian Federation at the same time as the vehicle for international carriage, from which they were removed.
Information about such spare parts and oboborudovanii, as well as repair of discharge shall be indicated in the customs declaration for the vehicle for international carriage. In other cases, removed from the vehicle for international carriage as a result of the replacement of spare parts and equipment imported into the Russian Federation in accordance with the second paragraph of item 3 of article 349 of the customs code of the Customs Union and exported from the Russian Federation without payment of export customs duties with regard to the customs of re-exports.
3. Customs procedures for temporary importation (admission) and temporary export for spare parts and equipment for repair, maintenance or operation of the vehicle, completed respectively export from the Russian Federation or RossijskuûFederaciû the spare parts and equipment that have been removed from the vehicle in rezul′tatezameny or spare parts and equipment that were previously placed under customs proceduruvremennogo import (admission) and temporary export or location of the goods under a customs procedure, not involving
Accordingly, their export stamožennoj the territory of the Customs Union or importation into the customs territory of the Customs Union.
4. import and export to the Russian Federation from the Russian Federation supplies required for normal operation and maintenance of the vehicles, are carried out in accordance with Chapter 50 the customs code of the Customs Union.
Article 316. use of conditionally released vehicles as vehicles of international transport 1. In accordance with paragraph 5 of article 279 and punktom4 article 345 of the customs code of the Customs Union is allowed to use vehicles, imported to the customs territory of the Customs Union in accordance with the customs procedure, the temporary importation (admission), as well as other vehicles that are conditionally released goods pursuant to subparagraph 1 of paragraph 1 of article 200 of the customs code of the Customs Union, including vehicles imported into the customs territory of the Customs Union in accordance with the customs procedure, the customs-free zone as the vehicles of international transport with their temporary exportation from the territory of the Russian Federation and the re-importation into the territory of the Russian Federation in the manner prescribed by Chapter 48 the customs code of the Customs Union.
2. In respect of the special equipment for loading, unloading, handling and protection of cargo or passengers and/or baggage, and in respect of spare parts, which are dlâispol′zovaniâ in the repair, maintenance or operation of vehicles referred to in paragraph 1 of this article, as well as on management and equipment taken from a means of transport specified in subsection 1 of this article, by replacing the repair apply the provisions of Chapter 48 of the customs code of the Customs Union and article 315 of this federal law.
Chapter 45. Import and vyvoztovarov in international mail, goods for personal use and specific categories of fizičeskimilicami inostrannyhlic Article 317. Ivyvoz import of goods by international mail and goods for personal use fizičeskimilicami 1. Import and export to the Russian Federation from the Russian Federation goods by international mail shall be carried out in accordance with Chapter 44 of the customs code of the Customs Union and international agreements between Member States of the Customs Union.
2. Customs operations concerning goods transmitted in international mail, are committed in the field of international mail exchange or other locations designated by the Customs authorities. Place international mail exchange, postal objects are determined by the Federal Executive Body authorized in the area of customs, in conjunction with the federal executive body responsible for formulating and implementing State policy and normative-legal regulation in the field of postal services.
3. import and export to the Russian Federation from the Russian Federation goods for personal use by individuals are carried out in accordance with Chapter 49 of the customs code of the Customs Union and the international treaties to which the Member States of the Customs Union on movement across the customs border of the Customs Union of goods by natural persons.
4. the Government of the Russian Federation in accordance with the international treaties referred to in part 3nastoâŝej article may establish: 1) dopolnitel′nyeograničeniâ for the import or export of goods by natural persons;
2) tovarovdlâ import standards for personal use delivered by the carrier to the address of the physical person, without payment of customs duties and taxes;
3) tovarovdlâ import standards for personal use, transmitted in international mail by Customs Union addressed to one recipient, âvlâûŝegosâfizičeskim face, without payment of customs duties and taxes.
(Part 4 in red. Federal law dated May 5, 2014 N 114-FZ-collection of laws of the Russian Federation, 2014, N 19, art.
2319) 5. The Federal Executive authority authorized in the area of customs and other customs organyobespečivaût the availability of information on the movement of goods by natural persons, including putemrasprostraneniâ transport information inquiries iturističeskih organizations, written in Russian and foreign languages, as well as by equipment information stands in the field of customs operations concerning goods carried by individuals.
6. Customs Declaration of goods for ličnogopol′zovaniâ displaced unaccompanied luggage or delivered by carrier, možetproizvodit′sâ on the choice of the declarant to a customs body, where such goods are either in the area of which permanently or temporarily resides an individual, regardless of where such goods have been delivered.
7. Customs operation for goods that have been taken by the air carrier for carriage in accompanied baggage to the place of departure in the territory of the Russian Federation (outside the customs territory of the Customs Union) to a destination outside the customs territory of the Customs Union (Russian Federation) with a stopover in mesteubytiâ from the territory of the Russian Federation (place of arrival to the territory of the Russian Federation), if the place of departure and the place of departure (arrival and destination) are located on the territory of the Russian Federation can be performed through a simplified procedure. A simplified procedure, the conditions under which the carrier is permitted to use simplified procedures and requirements necessary for the application of simplified procedures and technical equipment departure locations (places of arrival) goods referred to in this part are defined by the Pravitel′stvomRossijskoj Federation (as amended by the Federal law of December 21, 2013 N 362-FZ-collection of laws of the Russian Federation, 2013, N 51, art. 6682). 8. Customs forms warrant under which customs duties and taxes paid in respect of goods for personal use are strict reporting forms.
Article 318. The importation of certain categories of goods ivyvoz inostrannyhlic 1. Import and export to the Russian Federation from the Russian Federation goods diplomatic, consular and other official missions of foreign States, international organizations, staff of these offices and organizations, as well as goods for personal and family use of certain categories of foreign persons benefiting from the privileges and/or immunities are carried out in accordance with chapter 45 the customs code of the Customs Union.
2. In cases where, in accordance with meždunarodnymidogovorami of the Russian Federation for foreign persons specified in part 1 of this article, provided for more favourable rules for the importation of goods into the Russian Federation or their removal from the Russian Federation than established chapter 45 of the customs code of the Customs Union, the provisions of the international agreements of the Russian Federation.
3. Customs privileges for meždunarodnyhmežgosudarstvennyh and intergovernmental organizations, representative offices of foreign States in them, as well as for the personnel of those organizations and missions and members of their families shall be determined by relevant international treaties of the Russian Federation.
4. Customs Declaration of goods transported by diplomatic missions, consular posts, and other official representative offices of foreign States, international organizations, staff of those missions, agencies and organizations (hereinafter representation) for official use shall be made by submitting to the customs body of written application in free form in two copies (hereinafter referred to as the Declaration), stamped by the representation and signed by head of delegation or his representative, that contains the following information: 1) naimenovanietamožennogo body;
2 the name and location of the sender);
3) name and location of the recipient of goods;
4) the number and date of transportation document, whereby the product moves through the Customs Union granicuTamožennogo;
5) product, which allows you to identify it for customs purposes, the quantity (mass, volume and other quantitative characteristics) of goods with an indication of the acronym units and value (document tovarosoprovoditel′nomu).
5. Simultaneously with the statement mentioned in paragraph 4nastoâŝej of article, the following documents: 1) (transportation) and commercial documents;
2) documents confirming compliance with the limits.
6. The person conducting the sending (receiving) goods intended for official use of the mission, the customs body shall present the identity document
and the document certifying the status of the person, or the power of Attorney (annual or one-time), which shall be marked with the seal and signature of the head of Mission or other authorized officer of the representation.
Chapter 46. Controlled delivery of goods Article 319. Provedeniekontroliruemoj delivery of goods imported and exported from the Federation vRossijskuû Russianfederation 1. Controlled delivery of goods imported and exported into the Russian Federation from the Russian Federation, is operative-search activity, where with the knowledge and under the supervision of the authorities which carry out investigative activities, are allowed entry into the Russian Federation, export from the Russian Federation either navigate through the territory of the Russian Federation of the imported goods. The decision to hold a controlled delivery of imported or exported goods is taken by the head of the federal body of executive power with a mandate in the field of customs business (his replacement), or Deputy Head of the body responsible for investigative work. Other bodies carrying out investigative activities, conducting controlled delivery of goods in coordination with the Customs authorities. The procedure for such harmonization is determined by agreement between the Executive, the federal′nymorganom authorized in the area of customs and other federal executive body engaged in investigative activities.
2. In the event of a decision to conduct a controlled delivery of goods exported from the Russian Federation, International Federation of dogovorovRossijskoj directly or by agreement with the competent bodies of foreign States in criminal proceedings are not instituted in the Russian Federation and head of the decision of the body conducting the controlled delivery of goods shall immediately notify the Prosecutor, in accordance with the legislation of the Russian Federation.
Article 320. Removal of ilizamena goods imported into the Russian Federation from the Russian Federation ivyvozimyh priosuŝestvlenii controlled delivery in carrying out controlled deliveries or imported into the Russian Federation from the Russian Federation goods, free implementation of which is prohibited or turnover allowed by special permission in accordance with the legislation of the Russian Federation, the goods may be completely or partially removed or replaced in accordance with the procedure determined by the Government of the Russian Federation. Products that represent a high risk to human health, the environment Wednesday or serve as the basis for manufacturing weapons of massdestruction, shall be replaced in accordance with the procedure determined by the Government of the Russian Federation.
SECTION VIII final and transitional PROVISIONS of Chapter 47. Final clauses article 321. Vremennyepravila import of goods in the Russian Federation of členovTamožennogo Union and vyvozatovarov from the Russian Federation to these States 1. In respect of goods imported into the Russian Federation from the territory of the Member States of the Customs Union, subject to payment of import customs duties at the rates currently applicable Russian federations, as well as subject to observance of prohibitions and restrictions applicable in the Russian Federation, upon importation of the goods if the goods are not: 1) originating from the customs territory of the Customs Union (the territory of the Member State of the Customs Union);
2) released for free circulation in the customs territory of the Customs Union;
3) made of goods originating from the customs territory of the Customs Union or released for free circulation in the territory of the Member States of the Customs Union.
2. If goods imported on territoriûgosudarstva, a member of the Customs Union of import customs duties were paid at rates that are lower than those applied in the Russian Federation, customs import duties when importing such goods in the Russian Federation may be paid in the amount corresponding to the difference between the amounts of import customs duties between the amount payable in the Russian Federation during the import of similar goods, and the sum paid upon importation into the territory of a Member State of the Customs Union, eslizainteresovannoe person presents to the customs body documents certifying payment of import customs duties and the size of the paid amount.
3. In order to verify the status of the goods for compliance with the criteria mentioned in paragraph 1 of this article, the Customs authorities exercise customs control of goods imported into the Russian Federation from the territory of the Member States of the Customs Union. For these purposes the Customs authorities including the right to require proof of origin of certain types of goods from a Member State of the Customs Union or their vypuskadlâ free circulation in the territories of States členovTamožennogo Union directly when importing goods to the Russian Federation and (or) recipients receive goods carriers. When importing goods to the Russian Federation, the carrier is obliged on demand of the customs officer to present at customs control of the necessary documents and information.
4. the order and location of customs control of goods imported by vRossijskuû Federation from the territories of Member States of the Customs Union, are determined by the Government of the Russian Federation.
5. In cases where the Customs authorities detected signs indicating that the goods do not meet the criteria mentioned in paragraph 1 of this article, the Customs authorities may inspect the documents and information necessary for determining the country of origin and confirming compliance with the prohibitions and restrictions, explore the goods and their expertise (research) in the forms and in accordance with the procedure prescribed by this federal law.
6. at the time of the inspection status of tovarovtakie products can optionally be placed on temporary storage warehouses or limited other means prescribed by this federal law, to their use on the territory of the Russian Federation and (or) in the territories of artificial islands, installations and structures on which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law. In respect of the goods, the Customs authorities may require the provision of security for payment of customs duties and taxes.
7. procedures for checks and how to limit the use of the goods for the period of its implementation are defined by the Government of the Russian Federation.
8. If in accordance with international treaties of the Russian Federation and (or) the legislation of the Russian Federation in respect of goods the Customs Union when they are exported from the Russian Federation in other Member States of the Customs Union export customs duties payable, as well as vinyh cases opredelâemyhPravitel′stvom of the Russian Federation, such goods when they are exported from the Russian Federation in other Member States of the Customs Union requirement shall apply , procedure and conditions of customs operations, customs declaration, placed under a customs procedure, the completion of customs procedures, release of goods, and the termination of the obligation to pay the customs duties, taxes, calculus (including the definition, application and control base (tax base) for the purpose of calculating the customs duties and taxes), payment, security, return (offset), recovery of customs duties, customs control, established by the customs legislation of the Customs Union and the present Federal law, as if these goods were exported from the Russian Federation outside the customs territory of the Customs Union.
9. The Government of the Russian Federation may establish additional conditions for iporâdok use and (or) orders and registration on the territory of the Russian Federation vvezennyhfizičeskimi, car, others after January 1, 2010 year on the territory of the Republic of Belarus or the Republic of Kazakhstan of third countries in respect of which customs duties and taxes paid at rates that vary from the annex 5 to the agreement on the procedure for moving physical licamitovarov for personal use through the customs border of the Customs Union and of customs operations associated with their issuance, acquisition of the status of the goods to the Customs Union. The cars are understood as motor cars and other motor vehicles principally designed for the transport of persons, classified in heading No. 8703 nomenclature of commodities in foreign-economic activity, except for ATVs, snowmobiles and other passenger vehicles classified in heading No. 8703 commodity nomenclature of foreign-trade activity, not going traffic on public roads.
Article 322. Perehodnyepoloženiâ 1. Pending the entry into force of treaties, Member States of the Customs Union and the decisions of the Commission of the Customs Union, provided for by the customs code of the customs
Union, federal laws apply and other normativnyepravovye acts of the Russian Federation governing the relevant legal relations in the field of customs.
2. If an international treaty of the Russian Federation stipulates other rules in the field of customs, than those provided for in this federal law, the rules of the International Treaty of the Russian Federation to establish appropriate legal relations remained at the customs legislation of the Customs Union or termination (including denunciation) or suspension of a treaty.
3. Regulatory acts of the President of the Russianfederation, the Government of the Russian Federation and federal bodies of executive power, adopted prior to the date of entry into force of this federal law, Act the part not contradicting to the legislation of the Russianfederation on Customs Affairs, pending the recognition void or the adoption of relevant laws and regulations. These normative legal acts shall be brought into conformity with the provisions of this federal law prior to January 1, 2011 year.
4. before January 1, 2014 year by choice of the declarant, customs declaration is made in writing or in electronic form using the customs declaration.
5. the status of the goods for customs purposes, imported to the Russian Federation and exported from the Russian Federation prior to the date of entry into force of this federal law, the rights and obligations of persons with regard to the importation or exportation of goods vRossijskuû Federation of the Russian Federation, transportation and storage, Commission of customs operations and the payment of customs duties and taxes shall be determined in accordance with section 8 the customs code of the Customs Union.
6. the Customs Broker (agent), customs carrier, owner of the warehouse of temporary storage, the owner of the customs warehouse, the owner of duty-free shop, making the statement for inclusion in the register of persons carrying out activities in the sphere of customs, up to 31 dekabrâ2010 year may continue its activities as a customs broker (agent), customs carrier, owner of the warehouse of temporary storage, customs warehouse owner, owner of magazinabespošlinnoj trade to enable these persons to the appropriate register according to the rules established by this federal law, taking into account the provisions of part 7 of the present article, or to refuse the inclusion of those persons in the appropriate register.
7. persons referred to in paragraph 6 of this article, when deciding on the inclusion in the register before December 31, 2010 year neprimenâûtsâ conditions laid down in paragraph 3 of part 3 of article 61, part 2 of article 67, part 5 of article 70, part 4 of article 76, part 3 of article 82 of the law nastoâŝegoFederal′nogo, with their inclusion in the registers, respectively, customs representatives, customs carriers, owners of warehouses of temporary storage owners of bonded warehouses and duty-free shop owners.
8. If, prior to December 1, 2010 year not yet managed issued in accordance with paragraph 13 of article 54 of the present Federal′nogozakona regulatory legal act establishing the porâdokosuŝestvleniâ action by the Customs authorities when the inclusion in the register of authorized economic operators, persons in respect of whom special simplified procedures of customs clearance in accordance with the customs code of the Russian Federation and who, prior to December 31, 2010 year in writing informed the federal body of executive power authorized in the area of customs, of their consent to be included in the register of authorized economic operators in accordance with established customs legislation of the Customs Union and the present Federal law, could use the established for them in accordance with the customs code of the Russian Federation special simplifications to the expiration of 90 days after the date of entry into force of the regulation.
9. If, prior to December 1, 2010 year not yet managed issued in accordance with paragraph 13 of article 54 of the present Federal′nogozakona regulatory legal act establishing the porâdokosuŝestvleniâ action by the Customs authorities when included in the roster of duty-free shops, the individuals who are the owners of the stores of duty-free trade in accordance with the customs code of the Russian Federation and who, prior to December 31, 2010 year in writing informed the customs authority in the area of which is a duty-free shop, of their consent to be included in the register of magazinovbespošlinnoj trade in the manner and under the conditions established the customs legislation of the Customs Union and the present Federal law, carry out their work before the expiry of the 90 day dnejso entry into force of the regulation.
10. the Government of the Russian Federation provides for the adoption of regulatory legal acts referred to in paragraphs 8 and 9 of this article not later than January 1, 2012 year.
11. Up to October 1, 2011 year customs fees for customs operations shall be paid at the rate established for the collection of customs fees for customs clearance in accordance with the customs legislation of the Russian Federation.
12. Bank guarantees, contracts on mortgage of commodities and other assets and contracts of suretyship, taken as collateral for uplatytamožennyh payments in accordance with the customs code of the Russian Federation, are used as security for payment of customs duties and taxes on the relevant obligations defined by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs, until their expiration.
13. until January 1, 2015 year declaring imported and exported into the Russian Federation from the Russian Federation of the electrical energy is produced by filing a customs declaration not later than the last day of the month following each calendar month the actual delivery of the goods.
14. the provisions of part 3 of article 279 of the present Federal Act apply with datyustanovleniâ by the Government of the Russian Federation list of goods specified in subsection 4 of article 279 of the present Federal law.
15. Move through the Customs Union aircraft used for transportation of passengers and/or goods loaded in the customs territory of the Customs Union and to be unloaded outside that territory or shipped outside the customs territory of the Customs Union and to be unloaded in the territory may be carried out using Customs Customs transit procedure in accordance with subparagraph 1 of paragraph 2 of article 215 customs code of the Customs Union. The provisions of this part apply to December 31, 2011 year.
16. Customs operations relating to goods Customs Union, exported to the territory of artificial islands, installations, structures, over which the Russian Federation has jurisdiction under szakonodatel′stvom of the Russian Federation and norms of international law are being implemented in the field of exportation from the territory of the Russian Federation, and in respect of such goods imported with the specified objects,-importation into the territory of the Russian Federation.
17. goods Customs Union, roaming between the territory of the Russian Federation and artificial islands, installations, structures, over which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law, are not subject to Customs Declaration and moved without payment of customs duties, taxes and without application of prohibitions and restrictions.
18. Customs control of the transported goods Customs Union between the Russian Federation territory and the territories of artificial islands, installations, structures, over which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law, shall be as determined by the Federal Executive Body authorized in the area of customs.
19. Persons having authority with respect to goods transported mežduterritoriej Russian Federation and artificial islands, installations, structures, over which the Russian Federation has jurisdiction, in accordance with the legislation of the Russian Federation and norms of international law, are obliged to provide the necessary documents and information, upon the request of the Customs authorities.
20. establish that recognizes the hopeless to recover arrears of payment of customs payments (arrears), penalties, interest,-to-clean as of January 1, 2010 year for organizations that meet the grounds of defective legal entity established by federal law 8avgusta of the year 2001 N 129-ФЗ "about the State registraciiûridičeskih entities and individual entrepreneurs", and are not in the procedures applied in the insolvency (bankruptcy), and in respect of whom a court bailiff ordered by the Executive on the termination of the enforcement proceedings in connection with
inability to recover the specified debt on payment of customs payments (arrears), penalties, and interest. The decision on the recognition referred to in the present article debt on payment of customs payments (arrears), penalties, interest, hopeless to recover and its cancellation of prinimaetsâtamožennym body before which a (case-sensitive) in arrears on payment of customs payments (arrears), penalties, and interest. List of documents on which the decision on the recognition referred to in the present article debt on payment of customs payments (arrears), penalties, interest, hopeless to recover and its cancellation, and the order of write-off are approved by the Federal Executive Body authorized in the area of customs.
Article 323. Perehodnyepoloženiâ with respect to logistics and social′nyhgarantij officers tamožennyhorganov 1. Customs officials are provided with uniforms. The shape of the specified service, the procedure for its issuance, the insignia and the supply rules of clothing dovol′stviemdolžnostnyh customs officials shall be established by the Government of the Russian Federation. The procedure for wearing of uniforms shall be established by the Federal Executive Body authorized in the area of customs.
2. In the event of the death of a customs officer in connection with the duties of the family of the deceased and his dependants shall be paid one-time allowance in the amount of 10 times the annual salary of the deceased for the last contest them at a customs body post. Minor dependants of the deceased of the customs officer further monthly allowance in the amount of monthly allowance calculated on the basis of one twelfth part of godovogodenežnogo content (hereinafter in this article-monthly salaries) of the deceased to the last contest them at a customs body posts until the age of majority or the emergence of independent istočnikadohoda and studying full-time in professional educational organizations and educational organizations-vysšegoobrazovaniâ before graduation (as amended by the Federal law dated July 2, 2013
N 185-FZ-collection of laws of the Russian Federation, 2013, N 27, art. 3477). 3. Upon receipt of official tamožennogoorgana in connection with the duties of injury, precluding the possibility for him to further engage in performance management, the person shall be paid one-time allowance in the amount of 5 times annual salaries for the last contest them at a customs body positions, as well as over 10 years-benefit raznicymeždu the size of his monthly salary for the last contest post and size assigned to the pension. Upon receipt by a customs officer a bodily injury shall be paid one-time allowance in the amount of five monthly cash contents.
4. damage caused to the property of the official licatamožennogo authority or its close relative in connection sispolneniem this official duties shall be reimbursed in full.
5. the payment referred to in this article, benefits and compensation for damage caused to property, are made at the expense of the federal budget sposleduûŝim collection of these amounts with the perpetrators.
6. Payment of benefits referred to in this article shall be made by the head of the customs body at the place of service of the victim on the basis of the relevant sentences, decisions, definitions and court decisions, investigative bodies and the preliminary investigation (in red. Federal law dated December 30, 2012 N 283-FZ-collection of laws of the Russian Federation, 2012, N 53, art. 7608). 7. Compensation for damage caused to property, proizvoditsâpo decision (verdict) Court.
8. annual salaries of a customs officer used mentioned the size of benefits referred to in this article, includes all types of cash payouts, which the person concerned would receive in the year of his death or personal injury.
9. the amount of the monthly benefit payable to a minor dependants of the deceased of a customs officer, and benefits in the amount of the difference between the size of monthly salaries to the last post to be substituted at a customs body and size assigned to the pension payable to an official of the customs authority in connection with obtaining them injury, precluding the possibility for him to engage in future performance, are indexed in the order prescribed by the Russian Government.
10. Payment and recovery of imuŝestvennogouŝerba produced by a customs body, in which he served until the victim momentagibeli, obtaining bodily injury or property damage, and if the customs body reorganized or liquidated, egopravopreemnikom or a higher customs body.
11. For the purposes of this article, the dependants of the deceased officer recognized members of his ' Guidebook other individuals from full pay or receiving onhis from him assistance, which byladlâ them permanent and main source of livelihood.
12. Order of payment of benefits referred to in this article and the recovery of property damage is determined by the Federal Executive Body authorized in the area of customs.
13. Customs officials are subject to obligatory State personal insurance at the expense of the federal budget. Obligatory State personal insurance objects are the lives and health of customs officials.
14. Insurance claims under the contract of compulsory State insurance are: 1) the loss (death) of a customs officer (hereinafter insured person) during his service in tamožennyhorganah or before the expiry of one year after his dismissal from customs authorities due to injuries (contusions), other telesnyhpovreždenij, ailments, who received them in the performance of their duties;
2) establishment of insured disability in connection with the performance of their duties during the period of his service in the Customs authorities or before the expiry of one year posleuvol′neniâ of the Customs authorities;
3) receipt by the insured in connection with the performance of his duties in the customs bodies grievous bodily harm or less grievous bodily harm.
15. Insurance sums are paid in nastupleniistrahovyh cases in the following sizes: 1) in the case of death (death) of the insured during the period of his service in the Customs authorities or before the expiry of the odnogogoda after dismissal from customs authorities due to injuries (contusions), other injuries, diseases that originate impri duty, his heirs (upon presentation of a certificate of inheritance) in the amount of 12.5 times the annual allowance;
2) when determining the insured person disability in connection with the performance of their duties during the period of his service in the Customs authorities or before the expiry of one year posleuvol′neniâ of the Customs authorities: (a) a disabled person in Group I) at a rate of 7.5 times annual salaries;
b) a disabled person in Group II at a rate of 5 times the annual allowance;
a disabled group III) at a rate 2.5 times annual salaries;
3) in the case of the insured in respect of sispolneniem his duties in customs bodies of grievous bodily harm in the amount of the annual allowance, and if getting less grievous bodily harm at a rate of six-month allowance.
16. sum insured for this type of strahovaniâvyplačivaetsâ regardless of payment on other types of insurance and compensation payments.
17. the annual salaries of the official licatamožennogo authority used for the calculation of the sum insured shall be determined according to the last contest this official post at a customs body and includes all types of cash payouts, which the person concerned would receive in the year of occurrence of the insured event.
18. other conditions and procedures for exercising the compulsory personal insurance of customs officials shall be determined by agreement between the Federal Executive authority authorized in the area of customs matters (the insured), and the insurance company (insurer). In the Treaty to incorporate provisions on the size of the sum insured, the validity period of the contract, amount, terms and the scheme of payment strahovojpremii (insurance premium), the rights, duties and liability of the insured and the insurer.
19. (Part 19 repealed based on the Federal law dated July 13, 2015 N 262-FZ-collection of laws of the Russian Federation, 2015, N 29, art. 4388) article 324. Priznanieutrativšimi effect of certain legislative acts (certain provisions of legislative acts) of the Russian Federation 1. Null and void from the date of entry into force of this federal law:
1) article 1-357-9, paras. 2 and 3stat′i 357-358 articles 10-439 of the customs code of the Russian Federation (collection of laws of the Russian Federation, 2003, no. 22, p. 2066; 2004, no. 46, p. 4494; 2009, no. 30, p. 3733);
2) article 19 of the Federal law dated June 29, 2004 year N58-FZ "on amendments to some legislative aktyRossijskoj Federation and repealing certain legislative acts of the Russian Federation in connection with the implementation of measures to improve public administration" (collection of laws of the Russian Federation, 2004, no. 27, article 2711);
3) article 2 of the Federal law dated 20avgusta 2004 N 118-FZ "on amending the code of the Russian Federation on administrative offences and the customs code of the Russian Federation" (collection of laws of the Russian Federation, 2004, no. 34, item 3533);
4) items 1-7, paragraphs third sixty-sixth, and seventy-seventy-seventh paragraph 8 of article 1 of the Federal law dated November 11, 2004 N 139-ФЗ "about entry of changes into the customs code Russianfederation" (collection of laws of the Russian Federation, 2004, no. 46, p. 4494);
5) article 9 of the Federal law dated July 18, 2005 N 90-FZ "on amendments to some legislative aktyRossijskoj Federation (collection of zakonodatel′stvaRossijskoj Federation, 2005, no. 30, art. 3101);
6) the Federal law of December 31, 2005 N 204-FZ amending articles 147 and 388 of the customs code of the Russian Federation "(collection of laws of the Russian Federation, 2006, N 1, p. 15);
7) article 26 of the Federal law dated 10ânvarâ 2006 year N 16-FZ "on the special economic zone in the Kaliningrad region and on amendments to legislative acts of the Russian Federation vnekotorye" (collection of laws of the Russian Federation, 2006, N 3, art. 280);
8) article 1 of federal law 18fevralâ of the year 2006 N 26-ФЗ "about entry of changes into the customs code of the Russian Federation and the Federal law" on the special protective, antidumping and countervailing measures when imported goods "(collection of laws of the Russian Federation, 2006, N 8, art. 854);
9) article 11 of the Federal law of December 30, 2006 year N 266-FZ "on amending the otdel′nyezakonodatel′nye acts of the Russian Federation in connection with the improvement of State controls at crossing points on the State border of the Russian Federation" (collection of laws of the Russian Federation, 2007, N 1, p. 29);
10) the Federal law of June 6, 2007 year N 88-FZ "Ovnesenii changes in article 177 of the customs code of the Russian Federation" (collection of laws of the Russian Federation, 2007, no. 24, item 2831);
11) article 5 of the Federal law of October 30, 2007 year N 240-FZ "on amendments to the Federal law" on special economic zones in the Russian Federation and certain legislative acts of the Russian Federation "(collection of laws of the Russian Federation, 2007, no. 45, art. 5417);
12) article 12 of the Federal law of December 6, 2007 year N 333-FZ "on amendments to the Federal law" Orybolovstve and conservation of aquatic biological resources "and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2007, no. 50, calendar 6246);
13) article 7 of the Federal law dated June 26, 2008 year N 103-FZ "on amending the otdel′nyezakonodatel′nye acts of the Russian Federation in connection with the improvement of public administration in the area of customs" (Sobraniezakonodatel′stva of the Russian Federation, 2008, no. 26, p. 3022);
14) article 18 of the Federal law of December 3, 2008 year N 250-FZ "on amendments to the Federal law" Orybolovstve and conservation of aquatic biological resources "and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2008, no. 49, art. 5748);
15) article 3Federal′nogo of the law of December 30, 2008 year N 314-FZ on amendments to part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation with regard to improving the effectiveness of fishery assessment "(collection of laws of the Russian Federation, 2009, N 1, p. 22);
16) article 2 of the Federal law of April 9, 2009 N 58-FZ "on amending the budget code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2009, no. 15, p. 1780);
17) Federal law dated July 24, 2009 N 207-ФЗ "about entry of changes into the customs code of the Russian Federation" (collection of laws of the Russian Federation, 2009, no. 30, p. 3733);
18) the Federal law of October 13, 2009 N 231-FZ amending articles 69 and 119 of the customs code of the Russian Federation "(collection of laws of the Russian Federation, 2009, N 42, art. 4859);
19) the Federal law of October 13, 2009 N 232-FZ amending articles 138 and 325 of the customs code of the Russian Federation "(collection of laws of the Russian Federation, 2009, no. 42, item 4860);
20) article 14 of the Federal law dated November 25, 2009 N 267-ФЗ "about modification in the Basis zakonodatel′stvaRossijskoj on protection of health of citizens Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2009, no. 48, art. 5717);
21) Federal law of November 28, 2009 N 290-FZ "on introducing changes in article 334 of the customs code of the Russian Federation" (collection of laws of the Russianfederation, 2009, no. 48, article 5740).
2. Acknowledge with utrativšimisilu October 1, 2011 year: 1) of the customs code of the Russian Federation (collection of laws of the Russian Federation, 2003, N 22, art. 2066);
2) the Federal law of November 11, 2004 N 139-ФЗ "about entry of changes into the customs code of the Russian Federation" (collection of laws of the Russian Federation, 2004, no. 46, p. 4494).
Article 325. Porâdokvstupleniâ into force of this federal law 1. This federal law shall enter into force one month from the date of poistečenii of its official publication, except for provisions for which this article establishes the dates of their entry into force.
2. Parts 1-4 of article 130 of this federal law shall enter into force on October 1, 2011 year.
3. Articles 189, 190 and part 2-10 article 191 of this federal law shall enter into force on January 1, 2013 onwards (as amended by the Federal law of December 6, 2011 N 409-FZ-collection of laws of the Russian Federation, 2011, N 50, art. 7351).
4. The provisions of paragraph 3 of part 2 of article 120 of this federal law shall apply to legal relationships arising from July 1, 2010 year.
Russianfederation President Dmitry Medvedev the Kremlin, Moscow, N November 27, 2010 311-FZ
