Conditions for exemption from customs duties. Customs regimes

Introduction

2 Full conditional exemption customs duties, taxes

Conclusion

Introduction

In this test we will consider the question of complete or partial release from paying customs duties and everything connected with it. This topic is very relevant and interesting, since in Lately The sphere of customs relations is developing at a tremendous pace.

Exists a large number of customs procedures, from which the declarant can choose the one that will be better suited for moving his particular cargo across the customs border of the Customs Union. At making the right choice customs procedure, the declarant can pay as little customs duties as possible.

One of the least “costly” procedures is the procedure for temporary import of goods. It provides for complete conditional or partial exemption from customs duties. But in order to make it possible to place the goods under this procedure, it is necessary to fulfill a number of unconditional conditions, which we will talk about.

Thus, the purpose of this work is: to consider cases of complete or partial exemption from customs duties during the procedure for temporary import of goods, as well as the procedure for calculating and paying periodic customs duties.

customs fee release payment

Chapter 1. Cases of full or partial exemption from customs duties for temporary import of goods and the procedure for their establishment

Temporary import (admission) is a customs procedure in which foreign goods are used within a specified period in the customs territory customs union with conditional exemption, full or partial, from payment of import customs duties, taxes and without the use of non-tariff regulation measures, followed by placement under customs procedure re-export.

Conditions for placing goods under the customs procedure of temporary importation (admission):

Placement of goods under the customs procedure of temporary import (admission) is permitted provided that it is possible to identify the goods placed under this customs procedure during their subsequent customs declaration in order to complete the customs procedure of temporary import (admission).

Identification of goods is not required in cases where, in accordance with international treaties of the member states of the customs union, replacement of temporarily imported goods is allowed.

Placement under the customs procedure of temporary import (admission) is not allowed:

) food products, drinks, including alcoholic, tobacco and tobacco products, raw materials and semi-finished products, consumables and samples, with the exception of cases of their import in single copies for advertising and (or) demonstration purposes or as exhibition pieces or industrial designs;

) waste, including industrial;

) goods prohibited for import into the customs territory of the customs union.

Foreign goods previously placed under other customs procedures may be placed under the customs procedure of temporary importation (admission), subject to the requirements and conditions provided for by the Customs Code of the Customs Union.

Restrictions on the use and disposal of temporarily imported goods:

Goods placed under the customs procedure of temporary import (admission) (hereinafter referred to as temporarily imported goods) must remain unchanged, except for changes due to natural wear and tear or natural loss during normal conditions transportation (transportation), storage and (or) use (operation).

It is allowed to carry out tests, research, testing, inspection, experiments or experiments with temporarily imported goods or to use them in the course of tests, research, testing, inspection, experiments or experiments.

Temporarily imported goods must be in the actual possession and use of the declarant.

The declarant may transfer temporarily imported goods into the possession and use of another person:

) for the purpose of their maintenance, repair (except overhaul and (or) modernization), storage, transportation, as well as for other purposes in cases defined by law and (or) international treaties of the member states of the customs union, - without the permission of the customs authority;

) in other cases - with the permission of the customs authority.

In order to obtain permission from the customs authority to transfer temporarily imported goods into the possession and use of other persons, the declarant of these goods submits to the customs authority where they were placed under the customs procedure a written application indicating the reason for the transfer of temporarily imported goods to another person and information about this face.

The transfer of temporarily imported goods into the possession and use of other persons does not relieve the declarant of the customs procedure for temporary import (admission) from compliance with the requirements and conditions established by this chapter, and also does not suspend or extend the period of temporary import.

It is allowed to use temporarily imported goods that are vehicles outside the customs territory of the Customs Union as Vehicle international transportation in the manner established by Chapter 48 of the Customs Code of the Customs Union.

Period of temporary import of goods

The period for temporary import of goods is established by the customs authority based on the declaration of the declarant based on the purposes and circumstances of such import and cannot exceed 2 (two) years from the date of placing the goods under the customs procedure of temporary import, except for the cases provided for in Article 280 of the Customs Code of the Customs Union.

At the written request of the declarant, the period for temporary import of goods may be extended by the customs authority within the period specified in part one of this paragraph, or the period determined in accordance with paragraph 2.

For individual categories of goods, depending on the purpose of their import into the customs territory of the Customs Union, the Commission of the Customs Union may establish shorter or longer periods of temporary import than the period specified in part one of paragraph 1.

When goods are repeatedly placed under the customs procedure of temporary import (admission), including when the declarants of this customs procedure are different faces, the total period of temporary import cannot exceed the period specified in part one of paragraph 1, or the period determined in accordance with paragraph 2.

Completion and suspension of the customs procedure for temporary importation (admission)

The customs procedure for temporary import (admission) ends before the expiration of the temporary import period by placing temporarily imported goods under the customs procedure of re-export in the manner and under the conditions provided for by the Customs Code of the Customs Union.

The customs procedure for temporary import (admission) can be completed before the expiration of the temporary import period by placing temporarily imported goods under another customs procedure, with the exception of the customs procedure for customs transit, in the manner and on the conditions provided for by the Customs Code of the Customs Union.

Before the expiration of the temporary import period, the customs procedure for temporary import (admission) may be suspended if temporarily imported goods are placed under the customs procedure of a customs warehouse or another customs procedure determined by a decision of the Interstate Council of the EurAsEC. The procedure for suspending and resuming the customs procedure for temporary import (admission) is determined by a decision of the Interstate Council of the EurAsEC.

Temporarily imported goods may be placed under the customs procedure of re-export or under another customs procedure in one or more consignments.

2 Full conditional and partial conditional exemption from customs duties and taxes

The list of goods temporarily imported with full conditional exemption from customs duties and taxes, as well as the conditions for such exemption, including its deadlines, are determined in accordance with international treaties of the member states of the customs union and (or) decisions of the Interstate Council of the EurAsEC.

With partial conditional exemption from payment of import customs duties and taxes, for each full and incomplete calendar month of the presence of goods in the customs territory of the Customs Union, 3 (three) percent of the amount of import customs duties and taxes that would have been payable if the goods had been placed under customs control shall be paid. the procedure for release for domestic consumption on the day of registration of the customs declaration submitted to place such goods under the customs procedure of temporary import (admission).

The decision of the Customs Union Commission dated October 14, 2010 N 476 established that when placing under the customs procedure the release for domestic consumption of vehicles specified in paragraph three of paragraph 1 of the decision of the Customs Union Commission dated June 18, 2010 N 331, the percentages specified in part one of paragraph 3 of Article 284 of this Code are not paid

In case of partial conditional exemption from payment of import customs duties and taxes, the amount of import customs duties and taxes is paid when goods are placed under the customs procedure of temporary import (admission) for the entire established period of validity of this customs procedure or periodically at the choice of the declarant, but not less than once every 3 (three) months. The frequency of payment of import customs duties and taxes is determined by the declarant with the consent of the customs authority.

The total amount of import customs duties and taxes levied during temporary import with partial conditional exemption from payment of import customs duties and taxes must not exceed the amount of import customs duties and taxes that would have been payable if the goods had been placed under the customs procedure for release for domestic consumption on the day of registration of the customs declaration submitted to place such goods under the customs procedure of temporary import (admission), without taking into account benefits for the payment of import customs duties and taxes.

Upon completion of the customs procedure for temporary import (admission) in accordance with paragraph 1 of Article 281 of the Customs Code of the Customs Union, the amounts of import customs duties and taxes paid under partial conditional exemption from import customs duties and taxes are not subject to refund (offset).

Chapter 2. Payment of periodic customs duties

1 The emergence and termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of temporary import (admission)

The obligation to pay import customs duties and taxes in relation to goods placed under the customs procedure of temporary import (admission) arises for the declarant from the moment the customs declaration is registered by the customs authority.

The obligation to pay import customs duties and taxes in respect of goods placed (placed) under the customs procedure of temporary import (admission) is terminated for the declarant:

) upon completion of the customs procedure for temporary import (admission) in accordance with paragraph 1 of Article 281 of the Customs Code of the Customs Union, except for the case when during this procedure the deadline for payment of import customs duties and taxes has come;

) in cases established by paragraph 2 of Article 80 of the Labor Code of the Customs Union.

Import customs duties and taxes with partial conditional exemption from payment of import customs duties and taxes are payable in following dates:

) before the release of goods in accordance with the customs procedure for temporary import (admission) upon payment of the entire amount of import customs duties and taxes payable for the established period of temporary import, or payment of the first part of the amount of import customs duties and taxes payable, if such frequency occurs payment;

) before the beginning of the period for which import customs duties and taxes are paid, if such payment is periodic;

) in relation to goods placed under the customs procedure of temporary import (admission) using benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods:

in case of refusal to use such benefits - before making changes to the customs declaration, according to which the goods are placed under the customs procedure of temporary import (admission), in terms of refusal to use the benefits;

in the case of actions with goods in violation of restrictions on the use and (or) disposal of these goods established in connection with the use of such benefits - on the first day of performing these actions, and if this day is not established - on the day of registration of the customs declaration by the customs authority , according to which goods are placed under the customs procedure of temporary importation (admission);

) in case of violation of the conditions under which goods were placed under the customs procedure of temporary import (admission) with full conditional exemption from payment of import customs duties and taxes - on the day of registration by the customs authority of the customs declaration, in accordance with which the goods were placed under the customs procedure of temporary import (admission).

The deadline for payment of import customs duties and taxes in respect of goods placed under the customs procedure of temporary import with full conditional or partial conditional exemption from payment of import customs duties and taxes is considered to be:

) when transferring temporarily imported goods to other persons without the permission of the customs authorities - the day of transfer, and if this day is not established - the day of registration by the customs authority of the customs declaration submitted to place the goods under the customs procedure of temporary importation (admission);

) in case of loss of temporarily imported goods during the period of temporary import of goods established by the customs authority, with the exception of destruction (irretrievable loss) due to an accident or force majeure or natural loss under normal conditions of transportation (shipment) and storage - the day of loss of goods, and if this day is not established - the day of registration by the customs authority of the customs declaration submitted to place goods under the customs procedure of temporary import (admission);

) if the customs procedure for temporary import (admission) has not been completed in accordance with paragraph 1 of Article 281 of the Customs Code of the Customs Union - the day of expiration of the temporary import of goods.

Import customs duties and taxes in the cases established by paragraph 4 of Article 283 of the Customs Code of the Customs Union are subject to payment in amounts corresponding to the amounts of import customs duties and taxes that would be payable when placing such goods under the customs procedure of release for domestic consumption, without taking into account tariff preferences and benefits for the payment of customs duties and taxes calculated on the day of registration by the customs authority of the customs declaration, in accordance with which the goods are placed under the customs procedure of temporary import (admission), minus the amounts of customs duties and taxes paid with partial exemption from customs duties and taxes .

2 Procedure for calculation and payment of periodic customs duties

Periodic customs payments is a term used in law enforcement practice and legal literature to refer to customs duties and taxes paid periodically in respect of goods placed under the customs regime of temporary import with partial conditional exemption from customs duties and taxes.

In accordance with paragraph 1 of Article 283 of the Customs Code of the Customs Union (hereinafter referred to as the Customs Union Customs Code), the obligation to pay customs duties and taxes arises on the declarant from the moment of registration of the customs declaration by the customs authority. According to paragraph 3 of the above article, import customs duties and taxes with partial conditional exemption (hereinafter referred to as periodic payments) are subject to payment before the beginning of the period for which import customs duties and taxes are paid, if such payment is periodic.

Periodic payment of customs duties and taxes when applying partial conditional exemption from customs duties and taxes is made at the request of the person who has received a temporary import permit. The frequency of such payment is also determined by this person with the consent of the customs authority. Specific deadlines for payment of customs duties and taxes are determined based on the fact that payment of these amounts must be made before the start of the corresponding period. Currently greatest distribution received a quarterly frequency of payment of customs duties and taxes.

The frequency of payment of customs duties and taxes is determined by the person who received permission for the temporary import of goods, with the consent of the customs authority, provided that payment of these amounts must be made before the beginning of the corresponding period of stay of the goods in the customs territory Russian Federation. The amount of customs duties and taxes paid periodically in relation to temporarily imported goods is 3% of the amount of customs duties and taxes that would have been payable if the goods had been released for free circulation. The specified duties and taxes are paid for each full and incomplete calendar month of the presence of goods in the customs territory of the Russian Federation.

If the amount of customs duties and taxes paid under partial conditional exemption from customs duties and taxes becomes equal to the amount, which would be subject to payment if on the day of placement under the customs regime of temporary import the goods were released for free circulation, the goods are considered released for free circulation provided that they are not subject to economic restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, or the restrictions that applied on the day the goods were placed under the customs regime of temporary import have been cancelled.

Article 121 of the Federal Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation” establishes that funds paid as advance payments are the property of the person who made the advance payments and cannot be considered as customs payments until until the specified person makes an order to this effect to the customs authority or the customs authority seizes the advance payments. The order of the person who made the advance payments includes, among other things, the submission by him or on his behalf of a customs declaration indicating the intention of this person to use his funds as customs payments. Based on the order of the person who made the advance payments on their use, the customs authority, which administers the specified funds, identifies advance payments as customs payments by their types and amounts.

In accordance with paragraph 2 of Article 181 of the Customs Code of the Customs Union, information on the calculation of customs duties, as well as information necessary for the calculation and payment of customs duties, as well as information on documents confirming the payment of customs duties (subparagraph 9 of paragraph 1 of Article 183 of the Customs Code) are indicated in the goods declaration.

In accordance with paragraph 7 of Article 190 of the Customs Code of the Customs Union, from the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.

In accordance with paragraph 3 of Article 191 of the Customs Code of the Customs Union, amendments and additions to the customs declaration after the release of goods are allowed in cases and in the manner determined by the decision of the Customs Union Commission.

The cases and procedure for making changes and (or) additions to the declaration for goods after the release of goods are determined by the Instruction on the procedure for making changes and (or) additions to the declaration for goods (DT) after the release of goods (hereinafter referred to as Instruction No. 255), approved by the decision of the Customs Commission Union dated May 20, 2010 No. 255.

The total amount of customs duties and taxes levied during temporary import with the use of partial conditional exemption must not exceed the amount of customs duties and taxes that would have been payable if on the day of placement under the customs procedure of temporary import the goods had been released for free circulation without taking into account penalties for late payment of customs duties, taxes and interest on them.

If the amount of customs duties and taxes paid during the temporary import of goods becomes equal to the amount that would have been payable if on the day the goods were placed under the customs procedure of temporary import they had been released for free circulation, a change in the status of the goods occurs. Such goods are considered released for free circulation, provided that such goods are not subject to restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, or restrictions applied on the day the goods are placed under the customs procedure of temporary import are cancelled. Otherwise, such goods acquire the status of released for free circulation (in free circulation), subject to confirmation by the person of compliance with such restrictions of an economic nature.

In relation to goods related to essential production assets(funds), provided that such goods are not the property of Russian persons using them on the customs territory of the Customs Union, temporary import is allowed using partial exemption from customs duties and taxes for 34 months, provided that such goods are not the property of Russian persons using them on the customs territory of the Customs Union.

A permit to place goods under the customs procedure of temporary import is issued by the customs authority competent to release temporarily imported goods.

Conclusion

During the writing of this test work we found out that temporary import (admission) is a customs procedure in which foreign goods are used for a specified period in the customs territory of the customs union with conditional exemption, full or partial, from payment of import customs duties, taxes and without the use of non-tariff regulation measures, followed by placement under the customs procedure of re-export.

Temporarily imported goods must remain in an unchanged condition, except for changes due to natural wear and tear or natural loss under normal conditions of transportation (shipment), storage and (or) use (operation).

It is allowed to carry out operations with temporarily imported goods necessary to ensure their safety, including repair operations (with the exception of major repairs and modernization), Maintenance and other operations necessary to maintain goods in in good condition, subject to ensuring the identification of goods by the customs authority upon their re-export.

We also figured out that the list of goods temporarily imported with full conditional exemption from customs duties and taxes, as well as the conditions for such exemption, including its deadlines, are determined in accordance with international treaties of the member states of the customs union and (or) decisions of the Interstate Council of the EurAsEC .

Temporarily imported goods with full conditional exemption from customs duties and taxes are used within the territory of a member state of the customs union, whose customs authority placed these goods under the customs procedure of temporary import (admission), unless otherwise established by a decision of the Interstate Council of the EurAsEC.

In relation to goods for which a full conditional exemption from payment of import customs duties and taxes is not provided, as well as in case of non-compliance with the conditions for a full conditional exemption from payment of import customs duties and taxes established in accordance with paragraph 1 of Article 282 of the Labor Code of the Customs Union, a partial conditional exemption is applied from paying import customs duties and taxes.

We also found out that the total amount of customs duties and taxes levied during temporary import with the use of partial conditional exemption should not exceed the amount of customs duties and taxes that would have been payable if the goods had been released on the day of placement under the customs procedure of temporary import for free circulation without taking into account penalties for late payment of customs duties, taxes and interest on them.

List of used literature

1. Customs Code of the Customs Union: annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision Interstate Council of the Eurasian Economic Community dated November 27, 2009 No. 17: as of October 20, 20011 - Access mode: ATP “Consultant Plus”.

tax code Russian Federation: the federal law from 05.08.2000 No. 117-FZ: as of October 20, 2011 - Access mode: SPS “Consultant Plus”.

On the customs tariff: Federal Law No. 5003-1 of May 21, 1993: as of October 20, 2011 - Access mode: ATP “Consultant Plus”.

4. GARANT system: #"justify">UTU Press Service

www.customs-union.com

www.tamognia.ru

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Some Russians may receive special rights when crossing the Russian border. Citizens may be fully or partially exempt from paying customs duties, taxes and fees, and their tariff rates may also be reduced.

We will tell you what benefits are available at the Customs Service in 2018.

Types of benefits for paying customs duties in 2018 in Russia

Let's look at several categories of benefits and indicate in what forms they are expressed.

1. Benefits when crossing the border

There are benefits for both individuals and legal entities. They can be different and depend on the country of destination - the point where the goods or things are delivered.

Basically, customs provides benefits associated with the payment of customs duties in the form of:

1. Complete exemption from payment of fees.
2. Reduced duty.
3. Refunds will be made after adjustments have been made and the correct fee has been verified.

Please note , that when clearing cargo, relaxations may also be introduced. Most benefits are provided for Russians traveling to CIS countries.

2. Tariff preferences

When crossing the border of the Russian Federation, preferences are given to legal entities that carry out entrepreneurial activity in states with which Russia has signed a bilateral interstate agreement.

Preferences can be expressed in:

1. Complete abolition of duties.
2. Reduced fee amount.

Benefits approved by law federal level“On customs tariff” under number 5003-1. It was adopted on May 21, 1993, but is revised and edited annually.

3. Benefits for those who move to Russia

A number of concessions are provided only for compatriots, including refugees. The benefits will apply to all states of the Customs Union.

Relaxations are expressed in the form cancellation of payment of duties for the transportation of personal belongings.

The following conditions must be met for the fee to be canceled completely:

1. If the items were issued before the citizen received the appropriate status.
2. The move was completed before the set date.

In the event that a citizen tries move to Russia again(that is, he returned abroad, having been in Russia, and then again crosses the border of the Russian Federation), then he does not pay the fee for personal belongings.

The cost of transported items for the second time should not exceed 5,000 euros. If it is higher, you will have to pay a certain fee.

But if a specially hired worker transports things, then he can only transport things whose cost will not exceed 1,000 euros, and the total weight must be less than 31 kg. For other goods and items you will have to pay a fee.

Types of goods imported into Russia in 2018, completely exempt from customs duties, VAT and excise taxes

Let's consider which groups of goods are subject to benefits for which you do not have to pay customs duties, taxes or excise taxes.

1. Tax benefits

Charges for the transportation of goods and cargo may be assessed upon export or import.

The most common ones are imported. Such duties are paid by legal entities that transport manufactured products abroad.

And export fees are very rare. They are often introduced in order to protect the Russian manufacturer from competition.

We list which goods are not subject to duty:

1. Personal items.
2. Currency.
3. Marine products, if they were obtained by Russians.
4. Humanitarian assistance.
5. Charitable cargo for the Government, international organizations, states
6. Transit goods and leasing cargo.
7. Goods transported individuals, which are not intended for production or other commercial activities.
8. Products used for fire-technical work.
9. Baggage in any amount belonging to the executors of socio-economic programs.
10. Periodicals and book products related to education, science and culture, imported by media editors and publishing houses.
11. Paper, printing materials and media, audio and video media, technological and engineering equipment that can be transported by media, publishing houses, news agencies, television and radio companies, and printing enterprises.
12. Vehicles carrying out international transportation of goods, luggage and passengers, as well as items of logistics and equipment, fuel, food and other property necessary for their normal operation during the journey, at intermediate stops or purchased abroad in connection with the elimination of accidents (breakdowns) of these vehicles.

Benefits are provided for by the Law of the Russian Federation “On Customs Tariffs” under number 5003-1, dated May 21, 1993 new edition, and Article 131 of the Federal Law No. 311.

2. VAT benefits

In paragraph 150 of the Tax Code of the Russian Federation there is full list goods that are not subject to value added tax.

Let's list some of them:

1. Products supplied to Russia as free assistance.
2. Medical equipment, orthopedics and prosthetics, or materials for their production.
3. Equipment for servicing disabled people.
4. Lenses, frames and glasses, or materials for their manufacture.
5. Raw materials for the creation of medicinal anti-infective drugs.
6. Goods of cultural and national folk heritage of Russia, purchased or received free of charge or otherwise by state and local authorities.
7. Books and other printed goods intended for museums and libraries.
8. Film recordings imported for non-economic purposes (educational) by non-profit institutions.
9. Natural diamonds that are not processed.
10. Unique equipment that is not produced in the Russian Federation.
11. Goods required for official and personal use by foreign missions in Russia, their employees and family members.

You will not have to pay VAT for these and other goods.

3. Excise duty benefits

Such a tax is necessary to limit trade between countries, or to reduce the consumption of alcohol or tobacco products.

You can avoid paying excise tax on the following products:

1. Goods that are imported into Russia for further use in port areas.
2. Humanitarian cargo.
3. Personal luggage of diplomats.
4. All personal items whose value is less than 100 euros.
5. Goods and things that the declarant refused at the border.
6. Products donated to the municipality, or which the recipients refused in favor of the Russian Federation.

It doesn’t matter whether the goods were exported or imported - an excise tax will be imposed on it or canceled.

Benefits on customs duties and taxes, depending on the cost of imported goods, country of origin, purpose of import, customs regime

Benefits may be established for customs duties, depending on other criteria that we did not mention above.

We'll tell you what preferences are and what influences them.

1. Cost of imported products

Items intended for personal use will not be subject to collection. Their total price should not exceed RUB 1,500., and the weight should not be more than 50 kg.

In the case when the Customs Service is crossed by air, the cost of the items should not exceed 10,000 euros.

Road transport and other means of transportation are excluded. A special tax has been introduced on them.

2. Country of origin

Benefits are established by the Government of the Russian Federation. They can be expressed in the complete abolition of duties - or in a reduced tariff rate.

Customs benefits apply in 2018 to countries with existing free trade zones, or states in which it is planned to create such territories.

A quota is also provided in the form of a reduced customs duty rate. The quota applies to developing countries for the import of agricultural products. For some products included in the limit, the supplier will pay a reduced fee, and for some products not included in the limit, the supplier will have to pay a standard fee. The benefit is established by the CU Commission.

3. Purpose of import of goods

As a rule, benefits are provided:

1. For foreigners.
2. For carriers, couriers and other specialists working in embassies and representative offices in the Russian Federation.
3. Members of delegations with families.

The benefit will be expressed in the abolition of state duty and will apply to all goods that citizens will transport with them.

In addition, imported items will not be inspected by customs.

4. Customs regime

Preferential tariffs will apply according to the following regimes:

1. Temporary import or admission. Since there was no full import of goods, the duty may be canceled in whole or in part.
2. Special customs procedure. You can find out about it in the Decision of the CU Commission under number 329. The document specifies products that are not subject to the fee.
3. Free customs zone. Benefits are provided for the payment of fees and duties in the territories of special economic zones.
4. Free warehouse. When storing goods, some citizens may be exempt from paying customs duties.

Please refer to the new edition of laws and regulations to familiarize yourself with the rules of customs taxation in Russia.

48. The procedure for granting full exemption from customs duties in relation to temporarily imported goods.

Temporary importation re-export .

Term 2

List of goods temporarily imported with full conditional exemption from customs duties and taxes:

Containers and other reusable packaging;

Goods temporarily imported to facilitate foreign economic activity and international cooperation;

Goods temporarily imported for the purpose of application in the field of science, culture, cinematography, sports and tourism;

Goods imported for international assistance;

Other goods.

Applies to these categories of goods temporary import period these goods does not exceed 1 List.

In case of extension temporary import period goods specified in List, over 1 deadline specified in List, applies partial release

49. The procedure for granting partial exemption from customs duties and taxes for temporary import of goods.

Temporary importation (admission) - a customs procedure in which foreign goods are used for a specified period in the customs territory of the customs union with conditional exemption, full or partial, from payment of import customs duties, taxes and without the use of non-tariff regulation measures, with subsequent placement under the customs procedure re-export .

Term temporary import of goods is established by the customs authority based on the declaration of the declarant based on the purposes and circumstances of such import and cannot exceed 2 (two) years from the date of placement of goods under the customs procedure of temporary import, but this may be upon the written application of the declarant.

Approved by the decision of the Customs Union Commission List of goods temporarily imported with full conditional exemption from customs duties and taxes. To products from this list(goods temporarily imported for the purpose of application in the field of science, culture, for the provision of international assistance) applies full conditional release from paying customs duties and taxes, if temporary import period these goods does not exceed 1 (one) year, unless otherwise provided in List.

In case of extension temporary import period goods specified in List, over 1 (one) year or more deadline specified in List, applies partial release from payment of customs duties and taxes in accordance with the Customs Code of the Customs Union.

In relation to goods for which full conditional exemption from payment of import customs duties and taxes has not been granted, as well as in case of non-compliance with the conditions for full conditional exemption from payment of import customs duties and taxes, the partial parole from paying import customs duties and taxes

Characteristic

At from paying import customs duties, taxes for each full And incomplete calendar month of location of goods in the customs territory of the customs union is paid 3 (three) percent of the amount import customs duties, taxes that would be payable if the goods were placed under the customs procedure temporary import (admission).

At partial conditional release from payment of import customs duties and taxes, the amount of import customs duties and taxes is paid when goods are placed under the customs procedure temporary import (admission) for the entire established period of validity of this customs procedure or periodically at the choice of the declarant, but not less than once every 3 (three) months. The frequency of payment of import customs duties and taxes is determined by the declarant with the consent of the customs authority.

Total amount import customs duties, taxes levied for temporary import from partial parole from payment of import customs duties and taxes shall not exceed the amount of import customs duties and taxes that would have been payable if the goods had been placed under the customs procedure release for domestic consumption on the day of registration of the customs declaration submitted to place such goods under the customs procedure temporary import (admission), excluding benefits for the payment of import customs duties and taxes.

At completion customs procedure temporary import (placement under customs procedure re-export) - the amounts of import customs duties and taxes paid upon partial conditional release from paying import customs duties, taxes, cannot be returned (credited).

In a number of cases, if it is necessary to use foreign goods on the customs territory of the Russian Federation temporarily, for example, when organizing exhibitions, importing goods for use by representative offices of foreign legal entities on the territory of the Russian Federation, and so on, it is advisable to use the customs regime of temporary import, which involves the use of full or partial exemption from payment of customs duties and taxes during the period of temporary import.

Conditions for placing goods under customs regime:

Possibility of identification of placed goods by the customs authority during their subsequent re-export (except for cases when, in accordance with international treaties of the Russian Federation, the replacement of temporarily imported goods with goods of the same type is allowed). Identification is the establishment of the identity of temporarily imported goods with those re-exported;

Submission by the person declaring the customs regime of guarantees of compliance with the proper fulfillment of duties established by the Labor Code of the Russian Federation, including the submission of an obligation to re-export temporarily imported goods, if there is such a requirement from the customs authority.

Foreign goods previously placed under other customs regimes may be placed under the customs regime of temporary import, subject to compliance with the requirements and conditions provided for by the Labor Code of the Russian Federation regarding the completion of the previously declared customs regime, as well as compliance with the conditions for placing goods under the customs regime of temporary import.

Guarantees of compliance with the proper fulfillment of obligations established by the Labor Code of the Russian Federation during temporary import are: - ensuring payment of customs duties and taxes. The amount of security is determined by the customs authority based on the amounts of customs duties and taxes payable upon release of goods for free circulation;

Submission of an obligation to re-export temporarily imported goods.

The application of security for the payment of customs duties is described in more detail in general provisions.

In accordance with general conditions security for the payment of customs duties and taxes, such security is not provided if the amount of customs duties, taxes, penalties and interest payable is less than 20,000 rubles, as well as in cases where the customs authority has reason to believe that the obligations undertaken to it will be fulfilled.

The procedure for paying customs duties and taxes.

By general rule Temporary import of goods is allowed with full conditional or partial exemption from customs duties and taxes.

List of categories of goods temporarily imported from full conditional exemption from customs duties and taxes, as well as the conditions for such exemption, including the deadlines for temporary import, are determined by the Government of the Russian Federation.

Currently, the list of categories of goods whose temporary import is allowed with full conditional exemption from customs duties and taxes is established by Decree of the Government of the Russian Federation dated August 16, 2000 No. 599 “On the list of goods temporarily imported (exported) with full conditional exemption from customs duties and taxes ". This list is based on international treaties of the Russian Federation in the field of culture, cinematography, sports, etc. The maximum period for temporary import of goods using a full conditional exemption from customs duties and taxes in accordance with the specified resolution of the Government of the Russian Federation is one year.

The Customs Code directly provides for the provision of exemption from customs duties and taxes in respect of goods, the temporary import of which does not cause significant economic damage to the Russian Federation. Product categories include the following:

Temporarily imported containers, pallets, other types of reusable containers and packaging;

Temporarily imported goods within the framework of the development of foreign trade relations, international relations in the field of science, culture, cinematography, sports and tourism;

Temporarily imported goods for international assistance.

It should be noted that in accordance with Annex B3 of the Temporary Importation Convention (Istanbul, 1990) for the following species reusable packaging:

Packaging, if it meets the requirements of subparagraph "b" of Article 1 of the specified appendix;

Container, if it meets the requirements of subparagraph “c” of Article 1 of the specified appendix;

The pallet, if it meets the requirements of subparagraph "d" of article 1 of the said annex,

full conditional exemption from customs duties and taxes is provided. At the same time, declaring such goods to the customs authority is allowed using, instead of a customs declaration, a written statement - an obligation to re-export these goods (for pallets, the requirement is softer: other pallets can be exported back, provided that their number is equal to the number of previously temporarily imported and such pallets will not differ in their characteristics). In accordance with the provisions of Article 5 of Appendix B3 of the Temporary Import Convention, customs authorities are not given the right to demand security for the payment of customs duties. The period for temporary import of the types of reusable packaging in question cannot be set by the customs authority for less than six months.

In relation to other categories of goods, as well as in case of non-compliance with the conditions for full conditional exemption from customs duties and taxes, partial conditional exemption from customs duties and taxes is applied. Partial exemption provides for the payment of three percent of the amount of customs duties and taxes that would be payable as if the goods were released for free circulation, for each full and incomplete calendar month of the goods being in the customs territory of the Russian Federation

The calculation of amounts when applying partial conditional exemption from customs duties and taxes for each full and incomplete calendar month of goods being in the customs territory looks like this:

It should be taken into account that customs fees for customs clearance of goods temporarily imported with both full conditional and partial exemption from customs duties and taxes are payable when submitting a customs declaration. Subsequently, such amounts are not taken into account in the above calculation.

The amount calculated in this way can be paid either immediately when goods are placed under the customs regime of temporary import (in this case, it must be multiplied by the number of calendar months during which the temporarily imported goods are in the customs territory of the Russian Federation), or periodically. Periodic payment of customs duties and taxes when applying partial conditional exemption from customs duties and taxes is made at the request of the person who has received a temporary import permit. The frequency of such payment is also determined by this person with the consent of the customs authority. Specific deadlines for payment of customs duties and taxes are determined based on the fact that payment of these amounts must be made before the start of the corresponding period. Currently, the most widespread is the quarterly frequency of payment of customs duties and taxes.

Responsibility for paying customs duties and taxes in relation to temporarily imported goods lies with the person who has received a temporary import permit.

The total amount of customs duties and taxes levied during temporary import with the use of partial conditional exemption must not exceed the amount of customs duties and taxes that would have been payable if on the day of placement under the customs regime of temporary import the goods had been released for free circulation without taking into account penalties for late payment of customs duties, taxes and interest on them.

If the amount of customs duties and taxes paid during the temporary import of goods becomes equal to the amount that would be payable if on the day the goods were placed under the customs regime of temporary import they were released for free circulation, a change in the status of the goods occurs. Such goods are considered released for free circulation, provided that such goods are not subject to restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, or restrictions applied on the day the goods are placed under the customs regime of temporary import are cancelled. Otherwise, such goods acquire the status of released for free circulation (in free circulation), subject to confirmation by the person of compliance with such restrictions of an economic nature.

Terms of temporary import of goods.

The maximum period of temporary import established by Article 213 of the Labor Code of the Russian Federation is 2 years. For certain types of goods, the Government of the Russian Federation may establish shorter or longer periods of temporary import.

In relation to goods related to the main production assets (means), provided that such goods are not the property of Russian persons using them in the customs territory of the Russian Federation, temporary import is allowed with the use of partial exemption from customs duties and taxes for 34 months, with provided that such goods are not the property of Russian persons using them in the customs territory of the Russian Federation. To establish such a period in accordance with “On approval of the List of documents and information required for customs clearance of goods in accordance with the selected customs regime,” information on the name of the group and code of goods according to the selected customs regime must be additionally submitted to the customs authority. All-Russian classifier fixed assets (OKOF) (if goods are temporarily imported using partial conditional exemption from customs duties and taxes, they are not the property of Russian persons using them in the customs territory of the Russian Federation).

Establishing a period for temporary import of goods of 34 months implies that after the expiration of the specified period, based on the calculation of customs duties and taxes paid when applying a partial conditional exemption from such payment, the goods are considered released for free circulation. In this case, after 34 months, an application for the customs regime of release for domestic consumption is not required, re-declaration of goods is not made - in the customs declaration about the placement of goods under the customs regime of temporary import, the customs authority puts a corresponding mark.

The specific period of temporary import is established by the customs authority within the limits maximum terms temporary import established by the Labor Code of the Russian Federation or the relevant resolution of the Government of the Russian Federation, based on the application of the person who applied for a temporary import permit, taking into account the purposes and circumstances of such import.

The established period of temporary import at the motivated request of a person may be extended by decision of the customs authority (customs office carrying out customs control for temporarily imported goods) within the maximum period. The customs authority makes a decision to extend the period of temporary import in the absence of violations of the requirements and conditions established by the Labor Code of the Russian Federation in relation to the customs regime of temporary import.

The procedure for performing certain customs operations when using the customs regime of temporary import, including the issuance by the customs authority of permission to place goods under the customs regime of temporary import, extension of the declared period of temporary import, transfer of temporarily imported goods to another person, as well as suspension of the customs regime of temporary import is established by "On performing certain customs operations when using the customs regime of temporary import" (registered by the Ministry of Justice of the Russian Federation on January 8, 2004, registration No. 5387).

A permit to place goods under the customs regime of temporary import is issued by a customs authority (customs post) that has the competence to release temporarily imported goods.

Permission from the customs authority to place goods under the customs regime of temporary import is issued by the customs authority by affixing the stamp “Release permitted” and other technological marks on the customs declaration with the declared customs regime of temporary import and filled out in accordance with the Rules for filling out the customs declaration when declaring goods imported into the customs territory RF and (or) issued for free circulation.

In addition to the declaration, a statement from the person is provided for the customs authority to make a decision, a sample of which is given in the above order. This statement is considered for customs purposes as an obligation to re-export temporarily imported goods.

In accordance with the order of the State Customs Committee of the Russian Federation dated September 16, 2003 No. 1022 “On approval of the List of documents and information required for customs clearance of goods in accordance with the selected customs regime,” when placing goods under the customs regime of temporary import, the following documents and information are additionally submitted:

Documents and information about the purpose of temporary import of goods;

Information about the identification characteristics of goods;

Documents and information justifying the application of a full conditional exemption from customs duties and taxes with reference to a specific international treaty of the Russian Federation or a regulatory legal act of the Government of the Russian Federation, if such exemption is allowed in accordance with the legal acts of the Russian Federation;

An obligation to re-export temporarily imported goods, drawn up in any written form, and other guarantees of the proper fulfillment of obligations established by the Customs Code of the Russian Federation (including documents confirming the availability of security for payment of customs duties);

Plans and programs for carrying out activities using goods placed under the customs regime of temporary import (such as: programs scientific works or educational process, which provides for the use of the specified goods, plans and programs of tests, inspections, experiments using the specified goods);

Statement on the expected timing of temporary import of goods, drawn up in any written form;

Documents and information indicating compliance with the requirements of the previously declared customs regime (in the case of placing under the customs regime the temporary import of goods previously placed under other customs regimes);

Other documents and information that the declarant deems necessary to submit for the purposes of applying for the customs regime of temporary import and establishing by the customs authority the period of temporary import requested by the person declaring the customs regime.

A refusal by the customs authority to issue a permit is possible only if the conditions for placing goods under the customs regime of temporary import are not met.

It should be noted that the Labor Code of the Russian Federation does not establish restrictions on the application of the customs regime of temporary import based on the nature of civil law relations Russian person- applicant for customs regime with a foreigner. Thus, placement under the customs regime of temporary import is possible both for goods imported under rental and leasing agreements, and in accordance with a purchase and sale (supply) agreement. It is also possible to use an agency agreement and a commission agreement. The main requirement imposed by the Labor Code of the Russian Federation in this case is that the person receiving a temporary import permit has the status of a declarant based on the content of Articles 16 and 126 of the Labor Code of the Russian Federation.

The customs regime for temporary import involves the application of restrictions on the use and disposal of temporarily imported goods. Such restrictions include (Article 211 of the Labor Code of the Russian Federation):

Use of temporarily imported goods only by a person who has received a temporary import permit;

Temporarily imported goods must remain in unchanged condition, with the exception of changes due to natural wear and tear or loss under normal conditions of transportation (shipment), storage and use (operation). In order to comply with the person this requirement with temporarily imported goods, it is allowed to carry out operations necessary to ensure their safety, including repairs (except for major repairs and modernization), maintenance and other operations necessary to preserve the consumer properties of the goods and maintain the goods in the condition in which they were on the day of their placement under the customs regime of temporary import. It should be noted that before the new edition of the Labor Code of the Russian Federation came into force on January 1, 2004, no transactions were allowed with temporarily imported goods.

If necessary transfer of the right to use temporarily imported goods to another person, such transfer is permitted with the permission of the customs authority. In this case, the person to whom temporarily imported goods are transferred must have sufficient authority in relation to these goods to act as a declarant in accordance with the Labor Code of the Russian Federation. The transfer of temporarily imported goods to another person is permitted by the customs authority if:

This person undertakes an obligation to the customs authorities to comply with all conditions and restrictions of the customs regime of temporary import;

The person who initially received permission to temporarily import goods has paid customs duties and taxes for the period of use of goods under the customs regime of temporary import, if a partial conditional exemption from customs duties and taxes is applied to the goods;

If compliance with the requirements and restrictions of the customs regime of temporary import is ensured by guarantees, then the person to whom the temporarily imported goods are transferred must draw up the relevant documents in his own name.

If the customs authority issues a permit to transfer temporarily imported goods to another person, the specified person, from the date of issue of such permit, acquires the rights and bears the responsibilities established by the Labor Code of the Russian Federation for the person who received the temporary import permit.

Suspension of the customs regime for temporary import is carried out in the following cases (clause 3 of Article 214 of the Labor Code of the Russian Federation):

Seizure of temporarily imported goods or their seizure in accordance with the legislation of the Russian Federation;

Placement of temporarily imported goods into a customs warehouse in accordance with paragraph 3 of Article 217 of the Labor Code of the Russian Federation;

At the request of the person who received a permit for temporary import, when placing temporarily imported goods for which partial exemption from customs duties and taxes was applied, under other customs regimes that do not provide for the release of goods for free circulation.

In this case, it appears that the legislator made a certain kind of inaccuracy. Thus, placing goods in a customs warehouse is impossible without applying for them the customs regime of a customs warehouse (see the next section), that is, in essence, this type of suspension of the customs regime of temporary import represents the third case of suspension - placing goods under other customs regimes , which do not provide for release for free circulation.

The above inaccuracy can have quite serious legal consequences, since during the period of suspension of the customs regime of temporary import the person does not pay periodic customs payments, and the period of suspension is not included in the total period of temporary import of goods.

In accordance with the order of the State Customs Committee of the Russian Federation dated December 4, 2003 No. 1388 “On performing certain customs operations when using the customs regime of temporary import” To suspend the customs regime of temporary import, a person must submit to the customs authority not only a customs declaration with the declared customs regime, but an application for suspension . In the absence of such a statement, the fact of declaring temporarily imported goods in accordance with a different customs regime is considered as the end of the customs regime.

In accordance with the Labor Code of the Russian Federation, after the expiration of the suspension period, the customs regime of temporary import is resumed automatically. This circumstance should always be taken into account, since from the moment the temporary import customs regime is resumed, the person who received a temporary import permit is required to pay periodic customs payments.

When the customs regime of temporary import is resumed, interest, the accrual and payment of which is provided for in accordance with this chapter, for the period of suspension of the customs regime of temporary import is not accrued or paid.

The customs regime for temporary import is terminated (Article 214 of the Labor Code of the Russian Federation):

By exporting temporarily imported goods from the customs territory of the Russian Federation;

By releasing temporarily imported goods for free circulation;

By placing temporarily imported goods under other customs regimes that do not provide for the release of goods for free circulation.

Re-export of temporarily imported goods from the customs territory of the Russian Federation entails the obligation of persons to place such goods under the customs regime of re-export. Re-export can be declared at any customs authority, including those located in another region of the Russian Federation. In any case, it should be taken into account that for customs clearance, in addition to the customs declaration with the declared customs regime for re-export, the provision of documents and information necessary for placing goods under the selected customs regime is required, as well as in accordance with subparagraph “a” of paragraph 19 of the List of documents and information required for customs clearance of goods in accordance with the selected customs regime, approved by Order of the State Customs Committee of the Russian Federation dated September 16, 2003 No. 1022, information about the circumstances of the location of goods in the customs territory of the Russian Federation in the form of confirmation of the customs office under whose control the goods are located, in the form of a letter signed by the head of customs or a person replacing him, certified by a customs seal, on compliance with the requirements and conditions of the customs regime, in accordance with which the goods are located on the customs territory of the Russian Federation, and a customs declaration indicating that the goods are under the chosen customs regime, since in this case the customs regime re-export is declared in order to terminate the previous customs regime.

When releasing temporarily imported goods for free circulation, with the exception of cases of release after 34 months of temporary import with partial exemption from customs duties and taxes, periodic customs payments are subject to offset against payments that are paid upon release for domestic consumption at the same time for During the entire period of application of the partial exemption, interest is payable on the amounts of customs duties and taxes that would have been payable if an installment plan had been granted for these amounts from the date of application of the partial exemption from customs duties and taxes.

It should be noted that due to Article 439 of the Labor Code of the Russian Federation and the constitutional principle of paying taxes upon the release of goods for free circulation, temporarily imported before January 1, 2004, the above interest is counted only for the period of temporary import from January 1, 2004, while periodic customs payments are subject to offset for the entire period that goods are in the customs regime of temporary import.

Features of temporary import using ATA carnets.

In accordance with the Convention on Temporary Import (Istanbul, 1990), when temporarily importing goods into the territory of a contracting party, instead of a customs declaration provided for by national legislation, a “temporary import document” - an international customs document equated to a customs declaration, allowing the identification of goods ( including vehicles) and including an internationally valid guarantee for the payment of import duties and taxes, as well as providing for the simplification of customs formalities.

Such a document for the import of goods intended for display or use at exhibitions, fairs, conferences or similar events, professional equipment and goods imported for educational, scientific or cultural purposes, that is, temporarily imported with full conditional exemption from customs duties, taxes, is an ATA carnet.

On the territory of the Russian Federation, such a temporary import document is actually used after the publication of the Government of the Russian Federation Decree No. 1084 dated November 2, 1995 “On the accession of the Russian Federation to the Customs Convention on the ATA Carnet for the temporary import of goods of December 6, 1961 and the Temporary Import Convention of June 26 1990 with the adoption of a number of applications."

Temporary import of goods using ATA carnets involves the use of a completed form of this carnet for temporary import and re-export of goods under the guarantee of the Chamber of Commerce and Industry of the Russian Federation. When temporarily importing such goods, customs authorities are not required to provide security for payment of customs duties. Customs clearance goods temporarily imported using ATA carnets are produced in short time.

One of the significant problems associated with the use of ATA carnets in the Russian Federation is the small number of customs authorities that are competent to carry out customs operations with such goods. The currently valid list of such customs authorities is established by Order of the State Customs Committee of the Russian Federation dated June 30, 2004 No. 760 “On approval of the list of customs authorities competent to carry out customs operations with goods transported using ATA carnets.”

Based on materials from the information and consultation system