Processing procedure outside the customs territory. Features of the application of customs duties in the customs procedure for processing outside the customs territory

Removal, processing and disposal of waste from hazard classes 1 to 5

We work with all regions of Russia. Valid license. A complete set of closing documents. Individual approach to the client and flexible pricing policy.

Using this form you can leave a request for services, request a commercial offer or receive free consultation our specialists.

Send

Processing outside the customs territory is carried out within the customs union of several countries, after which it is returned to the point of departure for further use, based on the legislation of the Russian Federation. Products are free from most charges and measures non-tariff regulation. All prohibitions specified in the Federal Law on Foreign Trade Industry are lifted from goods processed outside the Russian Federation. Subject to mandatory marking in the form of a license plate.

Conditions for sending goods for processing and disposal

The transportation of waste from the territory of one state for the purpose of their further processing or disposal is characterized by the term transboundary movement of waste. Transboundary movement of waste is carried out under several conditions, the main one of which is the interest in this activity of at least two states.

The main conditions under which permission for transboundary movement of waste is granted:

• The mandatory presence of a document that lists all waste on the territory of another state is issued by a government agency and must contain information about the product in accordance with Article 257 of the Labor Code of the Customs Union.
• The movement of materials for their repair in another territory must be accompanied by a customs declaration.
• Providing identification information and insignia on materials supplied outside the Russian Federation. The exception is when products are replaced with other goods. The Customs Union has a special body - a commission, which compiles a list of goods permitted for export and import.

For materials sent for processing outside the customs zone, it is necessary to have a document certifying that they are in free circulation. The export of products that are subject to repair is also permitted. Then the materials are provided with tax benefits and reduction of other customs payments in accordance with the laws of the countries participating in the transaction.

When hazardous waste described in the Federal Law of the Russian Federation No. 89 is subject to transportation, then it is obligatory for them to have a license plate in accordance with Decree of the Government of the Russian Federation No. 1090 of October 23, 1993. (changes made on November 2, 2015). The vehicle and container in which the cargo is transported must also be marked with a danger sign. The presence of several types of danger indicates that each type requires a separate sign.

Labeling of materials is carried out using several methods:

• A document evidencing the processing performed.
• Analysis and comparison of samples received before export and goods prepared for export.
• Application of modern technologies.
• Stamps, digital markings, seals.
• Assigning a serial number or insignia to each material.
• Thorough description.
• License plates to indicate the class of waste.
• Photographs and other images of products.

The choice of marking method depends on the quality characteristics of the material, its composition and the procedures required for processing. The insignia has become a prerequisite for any type of scrap.

Obtaining permission to process

Changes to state order No. 267 regarding the issuance of permission for processing outside the customs zone were made on March 14, 2008. This document describes in detail the process of individuals applying to government agencies and full list necessary procedures both for processing and disposal.

Submission of an application to customs must be carried out in accordance with the Federal Law of the Russian Federation. The following information must be provided:

• Terms of materials processing.
• Name and detailed location of the declarant.
• Standards for final product release.
• Methods for labeling materials.
• Product cost.
• Hazard class and corresponding license plate.
• Possibility of substitution with equivalent goods.
• OGRN.
• The customs authority responsible for preparing documentation for waste.
• Procedures planned for disposal or recycling.
• A contract for cross-border movement concluded between countries in accordance with the legislation.

It is necessary to have an accompanying document confirming all of the above data. If the transaction is approved, the customs service draws up two copies of the permit for the export of materials outside the Russian Federation for subsequent processing or disposal, one of which is sent to the declarant. The declarant has every right to submit an application to amend the permit. In this situation, changes are made to the document if they do not contradict Federal Law No. 311 “On customs regulation in the Russian Federation.”

A prerequisite for obtaining consent on a customs declaration is compliance with a number of rules:

1. The purpose of removal is repair.
2. The total cost is less than 500 thousand rubles.

A refusal to allow transboundary movement of waste is possible due to the lack of required information, improper compliance with the rules of customs procedures, or the provision of a document on the timing and standards for the release of final products that do not comply with the legislation of one of the countries. The declarant is notified of the refusal and is given the right to make changes and re-apply to the customs service.

Operations and deadlines for their implementation

Transboundary movement of waste is determined by Article 254 of the Labor Code of the Customs Union and pursues four main goals:

1. Repair and restoration.
2. Processing, which may result in the loss of some quality characteristics of the product.
3. Manufacturing of completely new products.
4. Disposal.

In cases where repairs are planned, equivalent goods are often imported. It is allowed to import these foreign goods before exporting materials from the Russian Federation. The transaction is carried out in accordance with Federal Law of the Russian Federation No. 311.

Regarding the deadlines, the picture is quite simple. Lead times are calculated based on the time required for transportation and processing. When for some reason the transaction is delayed, changes are allowed to the contract, which must be discussed by both parties.

The countdown starts from the customs procedure and ends with the arrival of processed goods at their final destination. The approval of the export of finished products takes place in accordance with Federal Law No. 311 “On Customs Regulation of the Russian Federation”.

Output rate

All yield standards for the processed product are fixed exclusively by the declarant; changes are made only if inconsistencies are detected. All declared data is recorded in a document and provided to the service, and after approval - to the receiving party.

If products undergo a loss of quality during processing, then standard standards are most often applied. There are special authorities capable of establishing and amending standard norms.

Product yield standards are declared exclusively before waste leaves the vehicle. When establishing standards, a document is taken as a basis, which indicates all the characteristics of the scrap, a danger sign, if any, as well as the conclusion of expert organizations issued in accordance with Federal Law of the Russian Federation No. 311.

Procedure for paying the fee and completing the procedure

Absolute exemption from all payments is only provided when there is a transboundary movement of waste for the purpose of repair. If the waste is transported for disposal or will be sold, then the exemption from state duties and taxes does not apply to it. In other situations, only a partial reduction in payment is possible.

The duty level is calculated from the difference between the price of scrap and the cost of transportation and processing processes. Goods imported after the processing deadline are subject to all payments in full. When processing is delayed for certain reasons, it is necessary to discuss changes in completion dates in advance.

The final stage of processing must be completed before the processing deadline in accordance with Federal Law No. 311, Article 255. The only condition under which the procedure cannot be completed is the need to return the waste to the Russian Federation.

Import and export can be carried out either completely or partially, that is, in several batches. When the customs procedure undergoes some changes, duties are paid taking them into account. During import into the territory of the Customs Union, absolutely any customs procedure can be established.

Even if some exemptions from payment were applied to goods upon import, then when exported, the same products are necessarily subject to payments in accordance with Federal Law No. 311.

Russian import

Russian transboundary movement of waste is often carried out for the purpose of repair without disposal. The largest imports of goods are made to the USA, Korea, Germany, China and Finland, the rest goes to the Baltic countries and Ukraine. The low percentage of cooperation with CIS countries is a sure sign the fact that only the old economic and production ties have been preserved.

Popular products exported abroad are metal products, machine tools, some types of transport and industrial equipment. They are used for the manufacture of instruments, machines and machine tools.

The main purposes for which the Russian Federation carries out cross-border movement of goods:

• Tailoring.
• Repair and disposal.
• Production of intermediate products.
• Assembly commercial products from various parts.
• Processing for subsequent use in various industrial fields.

Each member of the Customs Union must receive a document on the conditions of processing in accordance with Federal Law of the Russian Federation No. 311.

Very often, enterprises or factories experience breakdowns or breakdowns of expensive foreign equipment that was imported some time ago. In order to find the cause of the equipment malfunction, the owner must send the product to a foreign plant (manufacturer) for diagnosis, testing and subsequent repair or for replacement with similar equipment with identical characteristics. At the same time, questions arise - how to send goods abroad for repairs at minimal cost and re-import (import) products without paying customs duties?

To determine the scheme for sending equipment, it is necessary to determine the criteria for equipment failure:

1. Temporary export

The customs procedure is applied when performance testing is required, and equipment configuration is also required abroad. You are not sure whether the product is defective or faulty. This is the easiest way - we send the goods for export (we place them under the temporary export procedure). The manufacturer conducts necessary work and operations for setting up equipment, testing and draws up a conclusion on the serviceability of the equipment, and also submits a document (conclusion), which indicates that the equipment is in working order and no repairs have been carried out. After this, the equipment is re-imported into Russia (to the territory of the customs union) using the customs procedure - Re-import.

Attention, important to know!

If the work (examination, etc.) carried out by the manufacturer is paid, then you are required to pay duty and taxes on the cost of the work. The basis of accrual is the cost of the work performed.

Required documents for temporary export:

• contract agreement, which will specify what operations will be performed with equipment outside the territory of Russia and the Customs Union. For temporary export, it is allowed to indicate in the contract any operations, with the exception of repairs and replacement with new equipment.
• released customs declaration(CCD) if foreign equipment is being exported.
• proforma invoice/invoice.

In the event that during temporary export defective goods are discovered, and after an examination it is revealed that the goods need to be repaired or need to be replaced with similarly new equipment. In this case, you need to declare the procedure - “PROCESSING OUTSIDE THE CUSTOMS TERRITORY” without presenting the goods to the customs authority.
Otherwise, when the goods remain unchanged during temporary export, they are placed under the customs procedure of Re-import upon import into Russia.

Simplified procedure for temporary export based on Federal Law 311

Article 283. Temporary export of scientific or commercial samples

1. Scientific or commercial samples temporarily exported from Russian Federation beyond the borders Customs Union for carrying out tests, research, testing, inspection, conducting experiments, experiments or demonstrations with them, or using them during tests, research, testing, checking, conducting experiments, experiments or demonstrations, are subject to customs declaration in a simplified manner 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 a passenger, by express mail, as well as scientific or commercial samples, the cost of which does not exceed 300,000 rubles, at the request of the declarant, can be declared in a simplified manner using as customs declaration of a written statement from the organization - the sender of scientific or commercial samples. The form of such an application is established federal body executive power authorized in the field of customs affairs.

2. Processing outside the customs territory

Processing outside the customs territory is, in accordance with Article 252 of the Customs Code of the Customs Union, a customs procedure in which goods of the customs union are exported from the customs territory of the customs union for the purpose of carrying out processing operations outside the customs territory of the customs union within a specified time frame with a full conditional exemption from payment of export duties. customs duties and without the use of non-tariff regulation measures with the subsequent import of processed products into the customs territory of the Customs Union.

Typically, this procedure is used when it is necessary to repair or replace it with similar equipment with identical characteristics.

Operations for processing goods in the customs procedure for processing outside the customs territory include:

1. processing or processing of goods in which the goods lose their individual characteristics;
2. manufacturing of goods, including installation, assembly, disassembly and fitting;
3. repair of goods, including its restoration, replacement of components.

The period for processing goods outside the customs territory cannot exceed 2 (two) years.
With the permission of the customs authority, it is allowed to replace processed products with foreign goods that, by their description, quality and technical specifications coincide with processed products, if the processing operations involve repairs, as well as when moving goods by pipeline transport.

If the replacement of processed products with equivalent foreign goods is permitted, the import of these foreign goods is permitted before the export of goods of the customs union outside the customs territory of the customs union. But in practice, this article is not applied, because there is no order. In addition, if the replacement of processed products occurs on a paid basis, then the procedure for processing goods outside the customs territory ends with the procedure for release for domestic consumption. Otherwise (free replacement - guaranteed repair), the procedure for processing goods outside the customs territory ends with the re-import procedure. The rules for paid replacement are specified in Decree of the Government of the Russian Federation of December 30, 2011 N 1239.

Attention, important to know!

If the work (examination, etc.) carried out by the manufacturer is paid, then you are required to pay duty and taxes on the cost of the work. The basis of accrual is the cost of the work performed. At the same time, the final procedure is release for domestic consumption.

Examples and practice of working with a special procedure - Processing outside the customs territory.

What to do if, after importation, defective (faulty) goods were discovered, which the sender is ready to accept back and repair or replace with a similar new product? How to receive duty-free and VAT-free new high-quality expensive goods from abroad as a replacement for a defective one? What are the nuances and features of customs clearance of new foreign goods placed under the re-import customs procedure? To do this, let's look at a specific example.

Example. Russian company- LLC "ZAVOD" (Nizhny Novgorod) purchased a product from the manufacturer "Producer GMBH" in Germany - a transformer, which is part of the main weaving equipment for the production of fabrics, hereinafter referred to as the product). After import through the Domodedovo airport and customs clearance, the goods were installed in the main equipment, but after 2 days, specialists from the ZAVOD LLC company discovered a manufacturing defect in the imported goods. Based on the contract (article “Warranty repairs”) under which the goods were imported, the manufacturer is ready to accept the goods for repair free of charge and, if necessary, carry out repairs, adjustments or replacement with similar new equipment. However, you need to understand that if the manufacturer will produce for a fee repairs, then upon re-import you will need to pay there.payments (the accrual basis is the cost of repairs).

If in the end the manufacturer is ready to make free repairs or replace the faulty product, then your sequential operations are as follows:

It is very important to pay attention to 2 points:

1) delivery conditions according to Incoterms 2010 must be exactly the same as indicated above, in order not to pay customs duties upon re-import (re-import);

2) Must be declared first warranty repair, and then after filing the declaration and releasing the goods, if necessary, replacing them with a similar new product. Otherwise, you will have to obtain permission for processing outside the customs territory.

Based on Part 6 of Article 259 of Federal Law No. 311FZ

• If the purpose of placing goods under the customs procedure of processing outside the customs territory is their repair, a customs declaration can be used as an application for processing goods outside the customs territory. Otherwise, it is necessary to obtain permission to process goods outside the customs territory. The application review period is 15 days.

1. Then, the faulty goods are placed under the customs procedure of processing outside the customs territory. At the same time, additional agreements to the contract (foreign trade agreement) need not be drawn up, because the basis for placement will be the consent of the supplier.

• In order to avoid customs inspection, we recommend attaching in advance photographs of the goods, where they will be indicated identification features product serial number, article numbers, date of manufacture, etc.
• Attach the customs declaration (CCD) under which the faulty goods were imported.
• Be sure to indicate the previous customs procedure, for example IM 40, and indicate the correct code according to the classifier of features of the movement of goods.

What is re-import?

Re-import is, in accordance with Article 292 of the Customs Code of the Customs Union, a customs procedure in which goods previously exported from the customs territory of the Customs Union are imported back into the customs territory of the Customs Union within the time limits established by Article 293 of the Code of the Customs Union without paying import customs duties and taxes and without the use of non-tariff regulation measures.

• correctly indicate the previous procedure;
• attach the customs declaration (CCD) according to which the faulty goods were exported.

Article 252. Contents of the customs procedure for processing outside the customs territory

1. Processing outside the customs territory is a customs procedure in which goods of the Customs Union are exported from the customs territory of the Customs Union for the purpose of carrying out processing operations outside the customs territory of the Customs Union within the established time limits with full conditional exemption from payment of export customs duties and without the use of non-tariff regulation measures with subsequent import of processed products into the customs territory of the Customs Union. 2. Goods placed under the customs procedure of processing outside the customs territory and actually exported from the customs territory of the Customs Union lose the status of goods of the Customs Union.

Article 253. Conditions for placing goods under the customs procedure of processing outside the customs territory

1. Placement of goods under the customs procedure of processing outside the customs territory is permitted subject to: 1) provision of a document on the conditions for processing goods outside the customs territory, issued by the authorized body of a member state of the Customs Union and containing information specified in Article 257 of this Code. If the purpose of placing goods under the customs procedure of processing outside the customs territory is their repair, a customs declaration may be used as the document specified in part one of this subparagraph; 2) the possibility of identifying goods of the Customs Union in the products of their processing by customs authorities, with the exception of the case of replacement of processed products with foreign goods in accordance with Article 259 of this Code. (clause 2 as amended by the Protocol dated April 16, 2010) 2. The Commission of the Customs Union has the right to determine the list of goods prohibited from being placed under the customs procedure of processing outside the customs territory. 3. Goods placed under the customs procedure of release for domestic consumption with the provision of benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of goods may be placed under the customs procedure of processing outside the customs territory for operations to repair them .

Article 254. Processing operations outside the customs territory

Operations for processing goods in the customs procedure of processing outside the customs territory include: 1) processing or processing of goods, in which the goods lose their individual characteristics; 2) manufacturing of goods, including installation, assembly, disassembly and adjustment; 3) repair of goods, including its restoration, replacement of components.

Article 255. Identification of goods of the Customs Union in processed products

In order to identify the goods of the Customs Union in the products of their processing, the following methods can be used: 1) affixing by the declarant, the person carrying out the processing, or officials of the customs authorities of seals, stamps, digital and other markings on the original goods of the Customs Union; 2) detailed description, photographing, drawing to scale of goods of the Customs Union; 3) comparison of pre-selected samples, samples of Customs Union goods and their processed products; 4) use of existing product markings, including in the form of serial numbers. 5) other methods that can be applied based on the nature of the goods and the operations carried out for processing goods, including by examining the detailed information provided on the use of goods of the Customs Union in the technological process of performing operations for processing goods, as well as on the technology for producing processed products.

Article 256. Time limit for processing goods outside the customs territory

1. The period for processing goods outside the customs territory cannot exceed 2 (two) years. The period for processing goods begins from the day they are placed under the customs procedure for processing outside the customs territory, and when customs declaring goods in separate batches (several batches) - from the day the first batch of goods is placed under this customs procedure. 2. The period for processing goods outside the customs territory includes: 1) the duration of the production process of processing goods; 2) the time required for the actual import of processed products and their placement under customs procedures that complete the customs procedure for processing outside the customs territory. 3. The period for processing goods outside the customs territory may be extended within the period established by paragraph 1 of this article. 4. The procedure for establishing and extending the period for processing goods outside the customs territory is determined by the legislation of the member states of the Customs Union.

Article 257. Document on the conditions for processing goods outside the customs territory

1. A document on the conditions for processing goods outside the customs territory, issued by an authorized body of a member state of the Customs Union, can be received by any person of a member state of the Customs Union in whose territory this document is issued. 2. A document on the conditions for processing goods outside the customs territory must contain the following information about: 1) the person to whom the document was issued; 2) the person (persons) who will (will) directly carry out processing operations; 3) the name, classification of goods of the Customs Union and their processed products in accordance with the Commodity Nomenclature of Foreign Economic Activity, their quantity and value; 4) documents confirming the completion of a foreign economic transaction or other documents confirming the right to own, use and (or) dispose of goods not within the framework of a foreign economic transaction; 5) yield standards for processed products; 6) operations for processing goods, methods of their implementation; 7) methods of identifying goods; 8) the period for processing goods outside the customs territory; 9) replacement of processed products with foreign goods, if such replacement is allowed; 10) the customs authority (customs authorities), in which the goods are supposed to be placed under the customs procedure of processing outside the customs territory and the completion of this customs procedure. 3. A document on the conditions for processing goods outside the customs territory, in addition to the information provided for in paragraph 2 of this article, may contain other information if this is established by the legislation of the member states of the Customs Union. 4. The form and procedure for issuing a document on the conditions for processing goods outside the customs territory, making changes or additions to it, as well as its revocation (cancellation) is determined by the legislation of the member states of the Customs Union. 5. The release of goods of the Customs Union in accordance with the customs procedure for processing outside the customs territory is carried out by the customs authority of a member state of the Customs Union, whose authorized body has issued a document on the conditions for processing goods outside the customs territory.

Article 258. Norms for the release of processed products outside the customs territory

1. The yield rate of processed products is understood as the quantity or percentage of processed products resulting from the processing of a certain amount of goods of the Customs Union. 2. If processing operations outside the customs territory are carried out in relation to goods, the characteristics of which remain practically constant, are usually carried out in accordance with clearly established technical requirements and lead to the receipt of processed products of constant quality, standard yield standards may be established by the competent authorities of the member states of the Customs Union processed products.

Article 259. Replacement of processed products with foreign goods

1. With the permission of the customs authority, it is allowed to replace processed products with foreign goods that, in their description, quality and technical characteristics, coincide with processed products, if the processing operations involve repairs, as well as when moving goods by pipeline transport. (Clause 1 in edited by the Protocol dated April 16, 2010) 2. If the replacement of processed products with equivalent foreign goods is permitted, the import of these foreign goods is permitted before the export of goods of the Customs Union outside the customs territory of the Customs Union. In this case, the procedure for such replacement is determined by the legislation of the member states of the Customs Union.

Article 260. Completion of the customs procedure for processing outside the customs territory

1. The customs procedure for processing outside the customs territory is completed before the expiration of the period for processing goods by placing the processed products under the customs procedures of re-import or release for domestic consumption in the manner and under the conditions provided for by this Code. The customs procedure for processing outside the customs territory may be completed before the expiration of the period for processing goods by placing goods that have not undergone processing operations under the customs procedures of re-import or export in the manner and on the conditions provided for by this Code. The customs procedure for processing outside the customs territory cannot be completed by the customs procedure for export if, by the legislation of the member states of the Customs Union, goods placed under the customs procedure for processing outside the customs territory and (or) the products of their processing are subject to mandatory return to the territory of the member state of the Customs Union. 2. Processed products may be placed under customs procedures for re-import and release for domestic consumption in one or more batches (shipments).

Article 261. Origin and termination of the obligation to pay export customs duties and the deadline for their payment in relation to goods placed (placed) under the customs procedure of processing outside the customs territory

1. The obligation to pay export customs duties in respect of goods placed under the customs procedure of processing outside the customs territory arises for the declarant from the moment of registration of the customs declaration by the customs authority. 2. The obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure for processing outside the customs territory is terminated for the declarant: 1) upon completion of the customs procedure for processing outside the customs territory before the expiration of the period for processing the goods in accordance with paragraph 1 of the article 260 of this Code, except for the case when during this procedure the deadline for payment of export customs duties has come; 2) in the cases specified in paragraph 2 of Article 80 of this Code. 3. The deadline for payment of export customs duties is considered: 1) when transferring goods to a person who is not a person who directly carries out processing operations, without the permission of the customs authorities - the day of transfer of goods, and if this day is not established - the day the customs authority discovers the fact of transfer of goods ; 2) in case of loss of goods before the expiration of the period for processing the goods, 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 the goods, and if this day is not established - the day identification by the customs authority of the fact of loss of goods; 3) if the customs procedure for processing outside the customs territory is not completed before the expiration of the period for processing of goods in accordance with paragraph 1 of Article 260 of this Code - the day of expiration of the period for processing of goods. 4. Export customs duties are subject to payment in amounts corresponding to the amounts of export customs duties that would be payable when placing goods under the customs procedure for export, calculated on the day of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure for processing outside the customs territory.

Article 262. Features of placing processed products under the customs procedure of release for domestic consumption

When processing products are placed under the customs procedure of release for domestic consumption, import customs duties and taxes are paid in the following order: 1) the amount of import customs duties payable is determined based on the cost of goods processing operations. If the cost of processing operations cannot be determined, it is determined as the difference customs value processed products and the customs value of goods placed under the customs procedure of processing outside the customs territory, as if these goods were exported from the customs territory of the Customs Union on the day the processed products were placed under the customs procedure of release for domestic consumption. If specific rates of import customs duties are applied to processed products, the amount of import customs duties payable is determined as the product of the amount of import customs duty calculated at the specific rate in relation to processed products by the ratio of the cost of processing operations to the customs value of processed products, as if the products processing was placed under the customs procedure of release for domestic consumption; 2) the amount of value added tax payable is determined based on the cost of operations for processing goods, which, in the absence of documents confirming the cost of these operations, can be determined as the difference between the customs value of processed products and the customs value of goods exported for processing; 3) the amount of excise taxes on processed products is subject to payment in full, except for the case when the operation for processing goods is the repair of exported goods.

Article 263. Features of placing goods placed under the customs procedure of processing outside the customs territory under the customs procedure of export

1. When placing goods placed under the customs procedure of processing outside the customs territory under the customs procedure of export, the customs value of the goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics), rates of export customs duties, exchange rates established in accordance with the legislation of a member state of the Customs Union, are determined on the day of registration by the customs authority of the customs declaration submitted to place goods under the customs procedure of processing outside the customs territory. 2. Interest is paid on the amounts of export customs duties paid when placing goods placed under the customs procedure of processing outside the customs territory under the customs procedure of export, as if a deferment of payment had been granted in respect of these amounts from the date of registration of the customs declaration by the customs authority, submitted for placing goods under the customs procedure of processing outside the customs territory, calculated in the order established by law member states of the Customs Union.

The customs procedure for processing outside the customs territory involves the export of objects outside the control zone to carry out relevant operations within a specified period with subsequent import back. In this case, a complete conditional exemption from duties is provided. In addition, non-tariff regulatory measures do not apply. Let us further consider in detail the features of the customs procedure for processing outside the customs territory.

general characteristics

As mentioned above, the customs procedure for processing outside the customs territory implies conditional (full) exemption from import duties. Restrictions and prohibitions of an economic nature, which are established in accordance with the provisions of the legislation of the Russian Federation regulating foreign trade activities, are not applied to imported objects. When exporting products outside the control zone, no exemption, compensation or refund of internal taxes is provided.

Conditions for processing outside the customs territory

They are regulated by Art. 253 TK. The customs procedure for processing goods outside the customs territory is carried out when:

1. Providing a document issued by the competent authority of the CU member country. The paper must contain the information provided for in Art. 257 TK. If processing outside the customs territory involves repairs, then a declaration may be provided instead of the specified document.
2. Possibilities for identification of vehicle products in processed products by control authorities. The exception is cases of replacement of the latter with foreign products in accordance with the provisions of Art. 256 TK.

Important point

The processing regime outside the customs territory applies to products that have the status of being in free circulation. Temporary export outside the control territory with subsequent import of products for which benefits are provided for the deduction of duties and taxes in accordance with the provisions of the legislation of the CU member states is allowed. This assumption applies if processing outside the customs territory involves repairs.

Identification

Identification of products in their processed products is carried out in several ways. They should be selected based on the nature of the product and the processing operations performed:

1. Affixation by the applicant or an authorized person of the control body of stamps, seals, digital and other markings.
2. Description of products, drawing them to scale, photographing.
3. Comparison of the results of studying preliminary samples or samples of exported goods and imported products of their processing.
4. Documentary confirmation of the fact of processing of the exported products of the manufacturer.
5. Placing serial numbers and other markings.
6. Other identification methods involving the use of modern technologies.

The fourth and sixth methods are used only if processing is carried out outside the customs territory.

Customs payments

For imported products there are following rules payment of taxes and duties:

1. Full exemption is provided for products exported for repairs. For goods previously released for free circulation within the customs territory, benefits are not provided. This rule applies if the presence of a defect was taken into account, to eliminate which repairs were carried out.
2. Partial release. It applies in all other cases.

Specifics of import taxes and duties

The procedure for paying these amounts has a number of features. After processing has been carried out outside the customs territory, and the products are imported back:

1. Excise duty is payable in full if the products are excisable.

2. The amount of duties to be paid is calculated as the difference between the import duty applied to exported objects and the amount of import payment that would be charged for exported material assets if free circulation were assumed upon their release. This rule applies if the products are subject to special duty rates and processing outside the customs territory does not involve repairs. The amount can also be calculated based on the cost of transactions. In the absence of documentary evidence, it is determined as the difference between the prices of products after processing and exported products.

3. The amount of VAT subject to deduction is calculated in accordance with the cost of transactions. In the absence of supporting documentation, it is defined as the difference between the customs prices of processed products imported into the territory of the Customs Union and goods exported to perform the corresponding actions.

Duration of operations

The terms of processing outside the customs territory are established in accordance with the duration of the envisaged actions and the time required for transporting the products. At the request of the entity concerned, which has received permission to carry out the relevant operations, the initially specified period may be extended. In this case, the period for processing goods outside the customs territory cannot be more than 2 years. This rule is established in Art. 256 TK.

Extension of period

It is carried out at the request of the interested subject. This provision is provided for in Order No. 536 of the Federal Customs Service dated April 25, 2007. The application is also provided in the case of replacement of products with foreign products, if processing outside the customs territory involved repairs. The document is drawn up in written free form. In the application, the interested party indicates the reasons why an extension of the initially established period is required.

Statement

Processing of goods outside the customs territory is carried out in the presence of an appropriate document issued by the control service. The rules for subjects applying for permission are set out in Order No. 267 dated March 14, 2008. The interested party submits an application to the Federal Customs Service of the region in which processing outside the customs territory is expected. in writing. It should contain information about:

1. Name of the declarant, checkpoint, INN, OGRN, location address, contacts (telephone, fax), currency and account numbers, indicating the banking organizations in which they were opened, and the microfinance organization for each of them.
2. Products exported outside the control zone. Here the names of the products, the cost (in rubles), the code according to the Commodity Nomenclature of Foreign Economic Activity approved by the Customs Union, the control service that will carry out subsequent registration, and quantity are indicated. The same section provides the date of conclusion, contract number, and the name of the foreign company with which it was signed. Under this contract, processing will be carried out outside the customs territory.
3. Output standards.
4. Processed products (name, quantity, HS code, approved by the Customs Union, cost (in rubles), department of the Federal Customs Service that will carry out the registration).
5. Methods for identifying items in received products.
6. Operations that include processing outside the customs territory, methods of their implementation and duration.
7. The period of stay of products outside the control zone.

The subject attaches documents confirming the above data to the application. After reviewing all submitted papers, the control service makes a decision. If it is positive, the permit is drawn up in 2 copies, one is issued to the declarant.

Another way to obtain permission

Instead of an application, it is permissible to use a declaration drawn up in the manner prescribed by the Decision of the Special Commission of the Customs Union. This is permitted if:

1. Products are placed under the processing procedure for repairs, including those carried out on a reimbursable basis.
2. The cost of production is no more than 500 thousand rubles.

If the specified conditions are met, the period for reviewing documentation is reduced to the period for making a decision regarding the release of goods established in the Customs Code of the Customs Union - up to 2 days. When imported, products must be declared by the control service that issued permission to export the products.

Refusal to satisfy the application

The customs authority may not issue a permit to the entity to process products outside the control zone. Refusal is allowed in following cases:

1. Failure to provide information about the proposed operations defined in the Labor Code.
2. If the conditions of the procedure are not followed.
3. When the control service makes a decision to refuse to agree on the stated yield standards and the duration of the operations.

The declarant is notified of the grounds on which the customs authority will not issue him a permit.

Operations

Their types are defined in Art. 254 TK. Product processing operations outside the customs territory include:

1. Manufacturing of products, including fitting, assembly, installation, disassembly.
2. Processing/processing of goods in which their individual characteristics are lost.
3. Product repair, including its restoration, as well as replacement of components.

Product replacement

It is carried out in accordance with Art. 259 TK. Processed products can be replaced with foreign goods if:

1. Operations involve performing repairs.
2. Control services do not identify products.

Replacement is carried out with products that, in their technical characteristics and quality, coincide with the above products. If this operation has been authorized, the import of foreign products is allowed until export outside the control zone. The procedure for carrying out replacement is established in the legislation of the CU member countries.

Yield rates

They are regulated by Art. 258 TK. Output standards refer to the percentage or quantity of products that are formed as a result of corresponding operations with a certain volume of exported goods. They are determined by the declarant himself in agreement with the control service. In this case, the actual conditions under which processing is carried out are taken into account. If operations are carried out with products whose characteristics practically do not change, in accordance with clearly established technical requirements and contribute to obtaining products of constant quality, standard norms can be established by the authorized bodies of the CU member countries.

In the Russian Federation, government decree No. 744 of December 9, 2003 is currently in force. In accordance with it, authorized executive bodies have been identified, whose competence includes determining standard indicators for the yield of products for customs purposes. In this case, the letter of the Federal Customs Service dated November 15, 2004 is also valid. In accordance with it, until the authorized bodies establish standard norms For some categories of products, customs services should be guided by paragraphs 1 and 2 of Articles 202 and 178 of the Labor Code, that is, apply general rules.

Completing operations

Processing ends before the end of the period by placing the products under the re-import procedure or releasing them into domestic circulation according to the rules established in the Labor Code. The operation of the scheme under consideration can be completed before the expiration of the established period by sending the products for re-import or export. This applies to products that have not undergone processing operations. The scheme cannot be completed by export if the legislation of the CU member countries requires products to be returned.

Introduction

The customs processing procedure is an economic customs procedure in which goods are exported from the customs territory of the Russian Federation for a certain period for the purposes of repairs or operations for processing goods with partial exemption from customs duties and taxes, subject to the import of processed products into the customs territory of the Russian Federation in fixed time.

In terms of economic aspects, the customs procedure for processing outside the customs territory represents preferential procedures in relation to processed products, since when they are exported, the tax base is reduced; only the added value that is generated as a result of production processes for processing abroad.

The object of the study is the system of customs payments; the subject of the study is the peculiarity of the application of customs payments in the customs procedure of processing outside the customs territory.

The relevance of this work lies in the need for a more detailed study of the features of the application of customs duties in the customs processing procedure, since the customs processing procedure is one of the main elements of stimulating the development of the national economy in the implementation of foreign trade activities and ensuring conditions for the effective integration of the economy of the Russian Federation into the world economy.

The purpose of this work is to study the peculiarities of the application of customs duties in the customs procedure of processing outside the customs territory.

1. Customs procedures: concept, essence, types

.1 Procedure for applying customs processing procedures

The basic principles of moving goods across the customs border are enshrined in Chapter 22, Section 4 of the Customs Code of the Customs Union (hereinafter referred to as the Customs Code of the Customs Union).

The movement of goods in all cases is associated with compliance by subjects of foreign economic activity with certain conditions and requirements established by law. Article 150 of the Customs Code of the Customs Union enshrines the fundamental principle according to which all persons on an equal basis have the right to import goods into and export from the Customs Union. At the same time, customs authorities ensure compliance with legislation insofar as it relates to the movement of goods across the customs border. What should be understood by such a movement?

Under movement across the customs border O.Yu. Bakaeva, G.V. Matvienko understand the commission of actions for the import into the customs territory or export from this territory of goods by any means, including shipment by international mail, the use of pipeline transport and power lines.

In customs law, goods are understood as “any movable property moved across the customs border, as well as vehicles classified as immovable things moved across the customs border.” This definition of “goods” includes the currency of the member states of the Customs Union, currency values ​​and some other goods that are the subject of monetary and legal relations. However, in accordance with the Federal Law of December 10, 2003 No. 173-FZ (as amended on July 18, 2011) “On Currency Regulation and Currency Control”:

The import into the Russian Federation of foreign currency and (or) the currency of the Russian Federation, as well as traveler's checks, foreign and (or) domestic securities in documentary form is carried out by residents and non-residents without restrictions, subject to compliance with the requirements of the customs legislation of the Russian Federation.

When moving goods across the customs border, the prohibitions and restrictions established by the legislation of the Customs Union must be observed.

“Prohibitions and restrictions” according to the Customs Code of the Customs Union correspond to the concept of “economic policy measures”, which was used in the Customs Code of the Russian Federation of 1993. Economic policy measures were understood as quotas, licensing and the establishment of minimum and maximum prices. The Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities” introduces the concept of “non-tariff regulation”. Non-tariff regulation measures include economic policy measures (quotas, licensing), as well as other prohibitions and restrictions.

Prohibitions and restrictions of an economic nature include bans on the import of goods from a certain country (embargo), bans on the import (export) of certain types of goods, licensing, quotas, the application of anti-dumping, countervailing and special duties.

Article 152 of the Customs Code of the Customs Union speaks of the carrier’s obligation to immediately remove from the customs territory of the Customs Union goods prohibited for import. If export is impossible, these goods are detained in accordance with Ch. 21 TK TS.

Article 150 of the Customs Code of the Customs Union established a provision according to which the expenses of declarants, carriers or other persons in connection with compliance with prohibitions and restrictions on the import of goods into the customs territory or their export from this territory by customs authorities are not reimbursed.

The application of prohibitions and restrictions of an economic nature depends on the chosen customs procedure. These prohibitions are applied within the framework of such customs procedures as release for domestic consumption, export, processing in the customs territory, processing for domestic consumption. If goods are declared under other customs procedures, then prohibitions and restrictions of an economic nature do not apply to them.

Of course, the Customs Code defined not only the rights, but also the obligations of participants in foreign economic activity. So, part 3 of Art. 150 of the CU Labor Code approved the provision according to which:

goods transported across the customs border are subject to customs control in the manner prescribed by the customs and other legislation of the CU member countries. But further Art. 150 of the Labor Code of the Customs Union, protecting the interests of participants in foreign economic activity, specifically emphasized the provision according to which:

customs authorities and their officials, when carrying out customs clearance and control, do not have the right to establish requirements and restrictions, not provided for by acts customs legislation or other legal acts. At the same time, the requirements of the customs authorities cannot serve as an obstacle to the movement of goods across the customs border to a greater extent than is minimally necessary to ensure compliance with customs legislation.

Further Art. 153 of the Customs Code of the Customs Union speaks of the obligation of all persons to carry out customs clearance in accordance with the requirements of the Customs Code of the Customs Union, and after the release of goods, their use and disposal are carried out in accordance with the declared customs procedure.

Issues of use and disposal of goods that are the subject of customs legal relations play a key role in the mechanism of customs legal regulation.

As is known, the use and disposal of property, along with ownership, is the right of the owner.

The right to use is, based on law, the ability to use property by extracting from it beneficial properties, its consumption.

The power of disposal is the ability, based on law, to change the ownership, condition or purpose of property.

The presence or absence of prohibitions and restrictions on the use and disposal of goods determines the status of goods for customs purposes.

In accordance with Art. 209 Civil Code RF:

the right to dispose of property is integral part ownership. Accordingly, the right of disposal means the right to determine at one’s own discretion the legal fate of a thing, up to and including its destruction.

It is necessary to distinguish between the right to determine the legal fate of goods and the right to perform legally significant actions with goods from own name(for example, act as a sender of goods, organize their transportation, place goods in storage, etc.).

When assessing whether a person has the right to dispose of goods in order to exercise the right to act as a declarant, one should take into account the provision of paragraph 1 of Art. 153 Labor Code of the Customs Union, according to which:

no one has the right to use and dispose of goods before their release except in accordance with the procedure and conditions provided for by it. Thus, the legislator limited the granting of the right of disposal to a third party based on the will of the person. However, granting such a right is possible by virtue of law.

It is also necessary to take into account the features associated with the use of various customs procedures that do not provide for the release of goods for free circulation. When applying the customs procedure for processing on the customs territory, the declarant can be a person from a member country of the Customs Union who directly carries out processing operations with goods.

Specific responsibilities for carrying out customs operations for the release of goods are borne by the person of the CU member country who entered into a foreign economic transaction or on whose behalf or on whose behalf this transaction was concluded.

Goods are moved across the customs border of the Customs Union in accordance with their customs procedures. The import or export of property entails the obligation of persons to place the goods under one of the customs procedures. Legal regimes, as a rule, are established in the areas of action of branches of public law, as they reflect the interests of the state in a particular area or sphere. In customs law, the application of procedures is determined by the goals and objectives of state regulation of foreign economic activity. Customs authorities are responsible for applying established measures to ensure compliance with regime rules.

The most important condition for the application of customs procedures is the determination of its effect in time and space, as O.Yu. Bakaeva, G.V. Matvienko. Here it is necessary to distinguish the nature of the movement itself, i.e. carrying out import or export. The beginning of the customs procedure for the import of goods is the moment of crossing the customs border of the Customs Union. The norms of customs legislation cannot be applied while the items are on the territory of a foreign state. As soon as the cargo enters the customs territory of the Customs Union, its status is determined by the customs legal norms of the Russian Federation and the Customs Union. This means that a certain customs procedure begins to operate.

When exporting goods, the customs procedure comes into effect from the beginning of customs clearance, i.e. from the moment it is placed in the zone customs control. All conditions must be met before the goods actually cross the border. Otherwise, the cargo, having entered the territory of a foreign state, disappears from the “field of view” of the customs authorities. Therefore, a person’s statement of intention to export goods from the Customs Union means the beginning of the customs procedure.

The placement of goods under the customs procedure is carried out in accordance with Art. 203 of the Customs Code of the Customs Union with the permission of the customs authority, which is issued if the person complies with the requirements that constitute the content of a specific customs procedure. The day of placing goods under the customs procedure is the day the goods are released by the customs authority.

Termination of customs rules is established for each customs procedure independently. For example, the export procedure ends with the export of goods abroad, the temporary export procedure ends with the return of goods to the country. When goods are imported into a country, the customs procedure usually ceases from the moment of release for domestic consumption.

The customs procedure may be suspended. This is possible in case of seizure of goods placed under the customs procedure (Article 208 of the Labor Code of the Customs Union). If confiscation as a measure of liability is not subsequently applied to such goods, the customs procedure is resumed. In addition, suspension when selecting certain customs procedures is possible at the request of a person, as well as under certain other circumstances.

The movement of goods across the customs border represents the very basis of customs affairs. Chapter 22 of the Customs Code of the Customs Union enshrines not only the fundamentals of the movement of goods, but also, more broadly, the fundamentals of all customs regulation. Here attention is paid to all those institutions customs law, which are subsequently disclosed and regulated by a special part of the Labor Code of the Customs Union. These are customs clearance and customs control, customs procedures (in terms of the obligation to place goods under a certain customs procedure in order to move them across the customs border), customs payments (in terms of providing guarantees for the proper performance of duties), tariff and non-tariff regulation (in terms of compliance with prohibitions and restrictions on the movement of goods across the customs border). Basic principles of movement of goods across the customs border - guidelines for customs affairs.

1.2 Institute of customs procedures: concept, principles, content

The movement of goods across the customs border of the Customs Union is carried out in accordance with the declared customs procedures. The concept of “customs procedure” serves to designate a special system of measures and a set of methods that ensure the comprehensive application of customs regulation methods, through which the state influences the development of foreign economic relations.

Customs procedure is one of the main categories of customs legislation of the Customs Union. With its help it is determined:

a) a specific procedure for moving goods across the border depending on its purpose;

b) the conditions of its location and permissible use on/outside the customs territory;

c) in other cases, also requirements for a given product, the legal status of the person moving the product across the border.

Regarding the direct definition of the customs procedure, there is an opinion that contained in Art. 4 of the Customs Code of the Customs Union, the concept of “customs procedure” is not very successful, incomplete and difficult to understand. In paragraph 26 of Art. 4 of the Customs Code of the Customs Union provides only the concept of “customs procedure”, which must be taken into account when reading the law; the very definition of the customs procedure as a legal phenomenon must be sought in various articles of the Customs Code of the Customs Union.

The concept of “customs procedure” should be understood in two senses: broad and narrow. In a narrow sense, the concept of “customs procedure” is defined by the Customs Code of the Customs Union as a set of rules that define, for customs purposes, the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or beyond its borders. In a broad sense, it is a regulatory system focused on achieving a legal result, and consisting of successively changing customs operations, built on dynamically developing legal relations, with the help of which subjects of foreign economic activity (hereinafter - FEA) will be able to realize their rights and obligations in the customs sphere .

There are distinctive, essential features:

conditions for the location of the goods and the possibility of using them for certain purposes on (outside) the customs territory. This also includes the right of the person moving the goods to exercise in relation to his powers of possession, use and disposal;

The subject who independently, at his own discretion, selects and declares a customs procedure in the established form and within the established time frame to the customs authority is the declarant (the person moving the goods or a customs broker), while the customs authority checks and confirms the possibility (on preliminary stage approval) and legality (at the stage of release of goods after declaration) of such a choice;

the release of goods in accordance with a certain customs procedure entails certain rights and obligations for the customs authority and the declarant (for the declarant this is to enjoy benefits and comply with restrictions);

failure by the declarant to fulfill the obligations imposed on him by the terms of the procedure is a violation of customs rules and entails liability under the Customs Code of the Customs Union;

Thus, a customs procedure is a set of customs operations that determine the conditions and possibility of using goods on (outside) the customs territory of the Russian Federation, which is established by submitting a customs declaration (CCD) to the customs authority in a certain form by an authorized person (declarant).

The legality of the conditions stated in the customs declaration is confirmed by the customs authority by placing specific marks. In this case, the eligible person acquires the right to take advantage of the benefits provided by the customs procedure and the obligation to bear (under threat of punishment) the restrictions imposed by the customs procedure.

From the above it follows that what is given in paragraph 26 of Art. 4 of the Customs Code of the Customs Union, the definition of customs procedure is quite vague; the real content of this legal institution is much broader and deeper. In practice, this can lead to confusion with other concepts of customs law, but only in the case when lawyers try to snatch this definition from the general meaning of the law, forgetting about a complex systemic interpretation.

direction of movement across the customs border;

purpose of movement;

status of goods;

conditions for placing goods in the customs procedure;

the procedure for applying restrictions established by legislation on the regulation of foreign trade activities;

the procedure for applying customs duties and taxes;

other requirements and conditions provided for by the Customs Code.

Separate customs procedures determine the procedure for calculating customs duties and taxes, the specifics of their payment and establish benefits for the payment of customs duties and taxes, their types, conditions and procedure for their provision.

In the Customs Code of the Customs Union, the legislator establishes customs procedures without dividing them into types, as in the Labor Code of the Russian Federation:

Release for domestic consumption;

Export;

Customs transit;

Bonded warehouse;

Processing in customs territory;

Processing outside the customs territory;

Processing for domestic consumption;

Temporary import (admission);

Temporary removal;

Re-import;

Re-export;

Free trade;

Destruction;

Refusal in favor of the state;

Free customs zone;

Free warehouse;

Special customs procedure.

The words “special customs procedure” provide for the right of the Government of the Russian Federation and the Federal Customs Service of the Russian Federation, within their competence and pending the adoption of the relevant legislative acts of the Customs Union Commission, to determine the features of the legal regulation of customs procedures, as well as to establish customs procedures not provided for by the Customs Code.

Regardless of the declared customs procedure, persons are obliged to:

) comply with prohibitions and restrictions that are not of an economic nature and established in accordance with the legislation of the Russian Federation on state regulation of foreign economic activity;

) confirm compliance with the conditions for placing goods under the stated procedure and requirements of the Customs Union legislation established for the purposes of currency control. The day of placing goods under the customs procedure is the day the goods are released by the customs authority.

1.3 Principles of customs procedures

The principles of customs procedures can be defined as the initial provisions that characterize the essence of the institution of customs procedures and its internal structure, and also determine the process of applying customs procedures. In addition to the general legal principles and sectoral principles of customs law, which are “imposed” on the institution of customs procedures and are fundamental for their legal regulation, one should also highlight institutional (special) principles on the basis of which the rules that constitute only the institution of customs procedures are created and implemented. Institutional principles are special not only in relation to general legal principles, but also in relation to sectoral principles of customs law. They are enshrined primarily in the Customs Code of the Customs Union, which defines the legal, economic and organizational foundations of customs affairs, and can be directly enshrined in specific articles or stem from their content.

Let's look at these principles in the order in which they are implemented.

The first principle can be designated as the principle of mandatory customs procedures. It is contained in Article 203 of the Customs Code of the Customs Union and is expressed in the fact that the import of goods into the customs territory of the Customs Union and their export from this territory entail the obligation of persons to place the goods under one of the customs procedures provided for by the Customs Code and to comply with this customs procedure.

It seems that such a requirement is primarily due to the need to give transported goods and vehicles a certain status in order to prevent their chaotic import and export, as well as to ensure the possibility of customs control. In addition, the use of customs procedures makes it possible, depending on the purpose and period of import or export of goods, as well as other circumstances, to apply various instruments of legal regulation to them. This makes it possible to more fully take into account the needs and interests of participants in foreign trade activities and ultimately contributes to the development of foreign trade exchange, as well as other forms of activity directly related to international trade.

The second principle is that goods should be placed only under those customs procedures that are established directly by the Customs Code of the Customs Union or in the order specified by it. I would like to remind you that Article 202 of the Customs Code of the Customs Union provides for the right of the Government of the Russian Federation and the Federal Customs Service of Russia, pending the adoption of relevant legislative acts, to determine the features of the legal regulation of customs procedures, as well as to establish new customs procedures. Thus, persons moving goods and vehicles cannot independently determine the rules in accordance with which the goods will be located on the territory of the Customs Union or outside it: they are only given the right to choose from the current “set” of customs procedures the most suitable for themselves.

From the third principle it follows that a person has the right at any time to choose any customs procedure or change it to another, regardless of the nature, quantity, country of origin or destination of goods, unless otherwise provided by regulatory legal acts on customs affairs (the principle of freedom of choice and change of customs procedure ). It is necessary to distinguish between the concepts of “choice” and “change” of the customs procedure.

The choice of customs procedure is permissible in cases where the goods have not yet acquired status for customs purposes. The right to choose a customs procedure is exercised by a person, for example, when importing goods into the customs territory of the Customs Union or when exporting them from this territory.

Changing one customs procedure to another is possible only during the validity period of the procedure. As a rule, a change in the customs procedure is caused by a change in the person’s intentions regarding the goods moved across the customs border of the Customs Union, or by the expiration of the chosen customs procedure. Thus, goods placed under the customs procedure of a customs warehouse can be released for free circulation upon concluding a purchase and sale agreement or exported back in accordance with the customs procedure of re-export if the person is no longer interested in presenting them on the Customs Union market. According to Article 281 of the Customs Code of the Customs Union, temporarily imported goods that have not been exported must be declared for another customs procedure no later than the day of expiration of the established deadlines. The exercise by a person of the right to change the customs procedure is associated with the exercise of his right to choose a customs procedure.

The right to freedom of choice and change in the customs procedure is not absolute and may be limited by the provisions of regulatory legal acts on customs matters.

Firstly, some goods can only be placed under certain customs procedures. At the same time, it cannot be considered true that a person moving goods across the customs border of the Customs Union is forced to choose a customs procedure in the sense that processing of foreign goods in the customs territory is possible only through the processing procedure, and storage of goods is possible only using the customs warehouse procedure . On the contrary, a person may place goods intended for processing or storage under the customs procedure of release for domestic consumption, while paying the customs duties due, but intentionally places it under the customs procedure of processing or customs warehouse because he is interested in receiving benefits on customs duties. In this case, there is an exercise of the right to freely choose a customs procedure, and not its restriction.

Secondly, some goods cannot be placed under certain customs procedures. The list of “prohibited goods” is provided for by the legal regulation of most customs procedures. Thus, the use of the customs destruction procedure in relation to goods that are radioactive or hazardous waste, as well as goods that are cultural values, is not allowed in accordance with the legislation of the Russian Federation.

In addition, the freedom to choose a customs procedure and change it to another may be limited by such circumstances as a change in the status of the goods. I'll show this with an example. The obligation to clear the goods in customs terms, as well as the obligation to comply with the provisions of customs procedures established by customs legislation, is ensured by the possibility of applying legal liability measures. In particular, Article 16.2 of the Code of Administrative Offenses of the Russian Federation provides for liability for failure to declare goods moved across the customs border of the Russian Federation. Failure to comply with established conditions and restrictions on customs procedures entails liability in accordance with 16.3 of the Code of Administrative Offenses of the Russian Federation.

Revealing the principle of freedom of choice and change in the customs procedure, it must be emphasized that this right does not give rise to the obligation of the customs authority to provide the person with the chosen customs procedure. Such an obligation arises for the customs authority only if the person complies with all the conditions necessary to place the goods under a certain customs procedure. Thus, making a final decision on granting a person a customs procedure is the exclusive prerogative of the customs authority. This decision is made at the stage of customs clearance by affixing the “Release Permitted” stamp on the customs declaration, certified by the personal numbered seal of a customs official.

From the fact that the customs procedure is legally fixed when filling out a customs declaration, it is sometimes concluded that the right to choose a customs procedure belongs to the declarant. This conclusion seems erroneous. In accordance with customs legislation, the declarant can be the person moving the goods or a customs representative. A customs representative is a legal entity included in the Register of Customs Representatives. The activity of a customs representative consists of performing, on his own behalf, operations for customs clearance of goods and performing other intermediary functions in the field of customs affairs at the expense and on behalf of the represented person. Since the choice and change of the customs procedure directly depend on the purpose of moving goods across the customs border of the Customs Union and determine the legal fate of the thing, such a right must belong to the person moving the goods.

The principle of freedom to choose a customs procedure and change it is reflected in Article 203 of the Customs Code of the Customs Union.

The list of principles under consideration is completed by the principle of subordination to the customs procedure. It means that the use and disposal of goods transported across the customs border is permitted only in accordance with the selected customs procedure (Article 153 of the Customs Code of the Customs Union).

The use and disposal of property are the main of the three powers of the owner in accordance with Art. 209 of the Civil Code of the Russian Federation. The right to use is usually understood as the legal possibility of using property by extracting useful properties from it and consuming it. The power of disposal means the ability, based on law, to determine the legal fate of property by changing its ownership, condition or purpose. The scope of the exercise of these powers in relation to goods transported across the customs border is limited by the legal regulation of the customs procedure.

Thus, the liberalization of foreign trade activities provided its subjects with freedom of movement of goods. In accordance with Part 2 of Art. 203 of the Customs Code of the Customs Union, a person has the right at any time to choose any customs procedure or change it to another. In this case, the participant in foreign trade activities proceeds from the goals and nature of the foreign trade transaction being performed, the timing of its implementation, and other factors. Having chosen one or another customs procedure, the subject of foreign economic activity is obliged to obey the rules of customs clearance and customs control.

In this chapter, we examined the most basic concepts of customs affairs: the movement of goods and their placement under the customs procedure. Both of them are interrelated, even interdependent concepts, because the existence of one entails the need to define the other. The principles of movement of goods are reflected in the principles of placing goods under customs procedures: legality, protection of national interests, equality, humanism, transparency, independence of customs authorities and their subordination only to the law, free movement of goods across the customs border.

2. Processing of goods outside the customs territory

Today, the legislative and regulatory framework regulating the application of procedures for processing goods consists of the Customs Code of the Customs Union, departmental orders and instructions of the Federal Customs Service of the Russian Federation (FCS RF). Departmental acts clearly define the actions of customs officials performing customs operations when using customs procedures for processing goods.

The Customs Code identifies three procedures for processing goods: - processing of goods in the customs territory,

processing of goods outside the customs territory,

processing of goods for domestic consumption.

The legislator has given a specific definition for all procedures.

The customs procedure for processing goods outside the customs territory is a kind of reverse reflection of the processing procedure in the customs territory, if we take into account the location of the operations and the goods allowed to be placed under the procedure. And in this case, the deferment principle applies: the amounts of customs duties and taxes paid according to general rule when goods are exported for processing outside the customs territory of the Customs Union, they are subject to return after completion of the processing procedure when compensatory goods are released for free circulation in the customs territory. In this case, the use of tax benefits is more limited. This seems completely justified, given the objective need for the development, primarily of the processing industries of the national economy, and the stimulation of export-oriented industries.

The procedure for “processing of goods outside the customs territory” is regulated by Article 252 of the Labor Code of the Customs Union. Processing outside the customs territory is a procedure in which goods of a vehicle are exported from the customs territory for the purpose of carrying out processing operations outside the customs territory within a specified period of time with full conditional exemption from payment of export customs duties and without the use of non-tariff regulation measures, with the subsequent return of finished processed products to customs territory of the vehicle. However, if goods are exported for repairs, export may also be allowed for those goods that were issued conditionally in Russia, with a tax exemption. True, when returning repaired goods to Russia, you will need to pay not only taxes under the newly announced “import” procedure, but also those taxes for which the benefit was provided.

To date, based on the provisions of the Customs Code, a number of regulations of the Federal Customs Service and decisions of the Customs Union Commission have been adopted, which regulate both general issues of using the procedure for processing outside the customs territory, and establish the procedure and conditions for the processing of certain categories of goods or the conduct of certain operations within the framework of the customs procedure under consideration.

Article 253 of the Customs Code of the Customs Union contains the conditions for placing goods under the processing procedure outside the customs territory. This article allows the placement of goods under the processing procedure outside the customs territory under the conditions that:

a document will be provided on the conditions for processing goods outside the customs territory, containing the information specified in Article 257 of the Customs Code of the Customs Union, except in cases defined as repairs;

it is possible to determine the type of goods placed under this procedure, in accordance with Article 256 of the Labor Code of the Customs Union.

It is allowed to place in this procedure goods in respect of which benefits are provided for the payment of customs duties and taxes if the operation for processing the goods is repair.

The Government of the Russian Federation, in agreement with the Commission of the Customs Union, has the right to determine cases when the export of goods for placement under the processing procedure outside the customs territory is not allowed in relation to certain types of goods. The CU decision No. 375 defines a list of goods prohibited from being placed under the processing procedure outside the customs territory.

When exporting goods for processing outside the customs territory, goods of the customs union are conditionally completely exempt from payment of export customs duties and taxes, but exemption from payment, return or reimbursement of internal taxes are not made.

The Customs Code allows the same operations to be carried out within the framework of the customs procedure under consideration as when using the procedure for processing goods in the customs territory, namely:

direct processing of goods;

processing of goods, including their assembly, installation and adjustment to other goods;

full or partial use of certain goods that facilitate the production of processed products;

adaptation, repair of goods, including restoration.

The Federal Customs Service of the Russian Federation, in agreement with the Commission of the Customs Union, has the right to establish restrictions on certain operations for the processing of goods outside the customs territory.

The procedure for processing goods outside the customs territory cannot be used in the following cases:

if the export of goods gives grounds to demand a refund of import customs duties, taxes, exemption from them, or receipt of payments provided upon export;

if the goods were released for free circulation before export with full exemption from import customs duties and taxes - until the end of the use of such exemption;

in other cases determined by the Federal Customs Service of the Russian Federation in agreement with the Commission of the Customs Union.

To process goods outside the customs territory, you must obtain a document on the conditions of processing, the same, in accordance with Art. 258 of Federal Law No. 311-FZ, is a permit for processing.

The processing permit must contain the information established by Art. 257 TC TC, namely:

information about the person who received this permit;

information about the persons who will be directly involved in processing;

name, classification of goods and products of their processing in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, as well as their cost and quantity;

yield standards for processed goods;

information on methods of identifying goods;

documents confirming the completion of a foreign economic transaction or documents confirming the right of ownership and disposal of goods;

other information described in this article.

Article 258 of Federal Law No. 311-FZ provides for the procedure for making changes or additional information in the processing permit:

If there is no information about the cost of goods, the permit can indicate the price range for this product.

In the absence of information about documents confirming the completion of a foreign economic transaction or about documents confirming the right to own and dispose of goods, it is permitted to enter this information as an addition to the permit, in the manner established by paragraph 4 of this article, but no later than the day the goods are declared.

The processing permit is valid during the period of processing of goods, but in accordance with current legislation it can be extended.

The period for processing goods outside the customs territory is determined by the person receiving the processing permit, but cannot exceed 2 (two) years, and is agreed upon with the customs authority that issued the permit.

According to paragraph 2 of Art. 256 of the Customs Code of the Customs Union, the period for processing goods must include the time required for processing, as well as the time for importing finished products (processed products) with their placement under procedures that complete the processing procedure.

Upon a reasoned application from the owners of goods being processed, the customs authority has the right to extend specified period.

For the procedure for processing goods outside the customs territory, as well as for the procedure for processing within the customs territory, the Customs Code of the Customs Union allows the replacement of processed products with foreign goods (equivalent replacement), and the conditions disclosed in Art. 259 of the Customs Code of the Customs Union, and Art. 261 of the Federal Law “On Customs Regulation in the Russian Federation”. Also, Decree of the Government of the Russian Federation of December 30, 2011 No. 1239 was issued, which approved more complete rules for the equivalent replacement of processed goods with foreign goods, compared to the Labor Code of the Customs Union.

The customs authorities of the Russian Federation can establish in for customs purposes mandatory amount of output of processed products resulting from the processing of goods. In each specific case, customs sets the norm for the output of goods for each operation for processing temporarily exported goods. At the same time, customs laboratories, in case of disagreement, issue a final conclusion on the rate of release of compensation goods.

To identify Russian goods temporarily exported abroad for processing, as well as compensation goods, customs authorities may impose customs security on these goods in the form of seals, seals, stamps, etc. It is allowed to use descriptions of goods, their drawings, photographs, take samples, samples and study documents of the owner of the goods.

Customs authorities may use certificates of origin to identify offset goods. At the same time, customs laboratories provide final confirmation that the compensation goods are a product of processing abroad of exported Russian goods.

Compensatory goods must be imported into the customs territory of the Russian Federation no later than one year from the date of issue of permission to export Russian goods abroad. Customs authorities, at the request of interested parties, may extend this period.

In respect of goods exported for processing and imported compensation goods, customs duties for customs clearance are levied in the amount of 0.1% in Russian rubles and 0.06% in foreign currency of the customs value of the goods.

Goods exported for processing are subject to export customs duties and taxes with subsequent refund of their amounts upon release of processed products for free circulation in the customs territory of the Customs Union. No interest will be charged on refunded amounts.

If Russian goods, for some reason, have not been processed abroad, customs authorities, at the request of the owner of the goods or his representative, allow the import of such goods with a refund of previously paid export duties, if they were applied.

Exemption of processed products from import customs duties and taxes is provided provided that they are declared for free circulation by the person who has received a processing license or his customs broker. This exemption comes in two forms.

Full exemption is granted if the customs authority of the Russian Federation is satisfied that the purpose of processing was the repair of exported goods, carried out free of charge by virtue of the provisions of legislation or an agreement, except in cases where the presence of a deficiency was taken into account during the initial release of goods for free circulation.

Partial exemption from import customs duties and taxes is provided for paid repairs of exported goods and for other processing operations. The amounts of customs duties and taxes are determined based on the rates applicable to processed products, multiplied by the cost of repairs or other processing operations.

The customs procedure for processing outside the customs territory ends with the importation of processed products into the customs territory of the Customs Union. In addition, the customs procedure for processing outside the customs territory can be completed by the re-importation (re-import) of goods exported from the customs territory, or by placing these goods under the customs procedure applicable to exported goods, in compliance with the requirements and conditions established by the Customs Code of the Customs Union. Changing the customs procedure for processing outside the customs territory to a customs procedure applicable to exported goods is permitted without actually presenting the goods to the customs authority. In this case, the following must be taken into account: if a foreign trade participant decides to change the processing procedure for export, he will have to pay not only export taxes, but also penalties for late payment.

3. Features of customs tariff and non-tariff regulation of customs processing procedures

The legal regulation of customs processing procedures in comparison with other customs procedures is quite different in a complex manner providing benefits for customs duties. As already mentioned, according to the norms of the Customs Code of the Customs Union, a conditionally duty-free mechanism for exemption from customs duties is applied to customs processing procedures. In other words, the declarant has the right to enjoy the economic benefits and advantages of the processing procedure, subject to the fulfillment of all established requirements and obligations.

When processed in the customs territory, the declarant is provided with complete liberation from paying import customs duties, taxes, as well as a ban on the use of non-tariff regulation measures in connection with the import of goods.

Features of taxation when importing goods into the territory of the Russian Federation are reflected in the following norms of the legislation of the Russian Federation on taxes and fees. In sub. 4 paragraphs 1 art. 151 of the Tax Code of the Russian Federation states that when goods are placed under the customs procedure of processing in the customs territory, VAT is not paid provided that processed products are exported from the customs territory of the Customs Union within a certain period. In accordance with sub. 4 paragraphs 1 art. 185 of the Tax Code of the Russian Federation, when placing excisable goods under the customs procedure of processing on the customs territory, excise tax is not paid if the processed products are exported within a certain period. When releasing processed products for free circulation, excise duty must be paid in full.

When applying the processing procedure outside the customs territory, the Labor Code establishes the following features for the payment of customs duties and taxes (VAT, excise taxes):

) goods for processing leaving the customs territory of the Customs Union are completely exempt from export customs duties. This exemption is subject to the condition that before the end of the processing period, the processed products will be returned to the territory of the Customs Union. In accordance with sub. 3 p. 1 art. 85 of the Customs Code of the Customs Union for goods placed under the customs processing procedure, security for payment of customs duties must be provided;

) when importing processed products, full or partial exemption from customs duties and taxes is applied.

In sub. 6 clause 1 art. 151 of the Tax Code of the Russian Federation states that when importing processed products resulting from the processing of goods placed under the customs procedure of processing outside the customs territory, full or partial exemption from VAT is applied.

Goods that were exported outside the customs territory for the purpose of warranty (free of charge) repairs are completely exempt from customs duties (Clause 1, Article 293 of the Customs Code of the Customs Union). This provision does not apply to products of processed goods, when placing them under the customs procedure of release for domestic consumption, the presence of a defect that was the reason for their repair was taken into account (subclause 4, clause 1, article 293 of the Labor Code of the Customs Union).

Partial exemption consists of a special preferential procedure for calculating the amounts of customs duties payable. According to the general rule contained in paragraph 2 of Art. 75 of the Customs Code of the Customs Union, the basis for calculating customs duties depending on the type of goods and applied types of rates is the customs value of goods and (or) their physical characteristics in kind (For more information about customs value, see Chapter 8 of the Customs Code. When importing goods into the customs territory of the Customs Union, the customs value of goods is determined in accordance with the Agreement of January 25, 2008 “On Determination of the Customs Value of Goods Moved Across the Customs Border of the Customs Union”, taking into account the principles and provisions for the valuation of goods for customs purposes of the General Agreement on Tariffs and Trade (GATT) of 1994 When exporting goods from the customs territory of the Customs Union - in accordance with the legislation of the member state of the Customs Union whose customs authorities make the declaration.).

When determining the amounts of import customs duties and VAT in relation to processed products placed under the customs procedure of release for domestic consumption to complete the processing procedure outside the customs territory, the initial basis for calculation is only the cost of operations for processing the goods.

When placed under the processing procedure for domestic consumption, the declarant is granted an exemption from payment of import customs duties in respect of imported goods, while taxes (VAT and excise taxes) are subject to payment in full. In the legislation of the Russian Federation on taxes and fees, these provisions are reflected in subparagraph. 7 clause 1 art. 151, sub. 1 clause 1 art. 185 Tax Code of the Russian Federation.

3.1 Obligation to pay import customs duties in respect of goods placed under the customs procedure of processing outside the customs territory

The obligation to pay export customs duties in respect of goods placed under the customs procedure of processing outside the customs territory arises for the declarant from the moment of registration of the customs declaration by the customs authority.

The obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure of processing outside the customs territory is terminated for the declarant:

) upon completion of the customs procedure for processing outside the customs territory before the expiration of the period for processing of goods, except for the case when during the operation of this procedure the deadline for payment of export customs duties has come;

) The obligation to pay customs duties and taxes is terminated in the following cases:

) payment or collection of customs duties and taxes in the amounts established by this Code;

) placing goods under the customs procedure of release for domestic consumption with the provision of benefits for the payment of customs duties and taxes that are not associated with restrictions on the use and (or) disposal of these goods;

) destruction (irretrievable loss) of foreign goods as a result of an accident or force majeure or as a result of natural loss under normal conditions of transportation (shipment) and (or) storage;

) if the amount of the unpaid amount of customs duties and taxes does not exceed an amount equivalent to 5 (five) euros at the exchange rate established in accordance with the legislation of the member state of the Customs Union on the territory of which the obligation to pay customs duties and taxes arose at the time of occurrence obligations to pay customs duties and taxes; (paragraph 4 as amended by the Protocol dated April 16, 2010)

) placement of goods under the customs procedure of refusal in favor of the state, if the obligation to pay customs duties and taxes arose before the registration of the customs declaration for the placement of goods under this customs procedure;

) conversion of goods into the property of a member state of the Customs Union in accordance with the legislation of this member state of the Customs Union;

) foreclosure on goods, including at the expense of the cost of goods, in accordance with the legislation of a member state of the Customs Union;

) refusal to release goods in accordance with the declared customs procedure, in relation to the obligation to pay customs duties and taxes that arose during the registration of a customs declaration for the placement of goods under this customs procedure;

) if it is recognized as hopeless for collection and write-off in the manner determined by the legislation of the member states of the Customs Union;

) the occurrence of circumstances with which this Code connects the termination of the obligation to pay customs duties and taxes.

Customs duties and taxes are not paid:

) when placing goods under customs procedures that do not provide for such payment, subject to the conditions of the relevant customs procedure;

) when importing goods, with the exception of goods for personal use, to one recipient from one sender under one transport (shipment) document, the total customs value of which does not exceed an amount equivalent to 200 (two hundred) euros at the exchange rate established in accordance with the legislation a member state of the Customs Union, whose customs authority releases such goods, valid at the time the obligation to pay customs duties and taxes arises;

) when moving goods for personal use in cases established by international treaties of the member states of the Customs Union;

) if, in accordance with this Code, legislation and (or) international treaties of the member states of the Customs Union, goods are exempt from customs duties and taxes (not subject to customs duties and taxes) and subject to the conditions in connection with which such exemption is granted.

The deadline for payment of export customs duties is:

) when transferring goods to a person who is not a person who directly carries out processing operations, without permission from the customs authorities - the day of transfer of goods, and if this day is not established - the day the customs authority identifies the fact of transfer of goods;

) in case of loss of goods before the expiration of the period for processing the goods, 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 the goods, and if this day is not established - the day of discovery the customs authority of the fact of loss of goods;

) if the customs procedure for processing outside the customs territory is not completed before the expiration of the period for processing of goods - the day of expiration of the period for processing of goods.

Export customs duties are subject to payment in amounts corresponding to the amounts of export customs duties that would be payable when placing goods under the customs procedure for export, calculated on the day of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure for processing outside the customs territory.

When placing goods placed under the customs procedure of processing outside the customs territory under the customs procedure of export, the customs value of goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics), rates of export customs duties, exchange rates established in accordance with the legislation of a member state of the customs union, are determined on the day of registration by the customs authority of the customs declaration submitted to place goods under the customs procedure of processing outside the customs territory.

Interest is paid on the amounts of export customs duties paid when placing goods placed under the customs procedure of processing outside the customs territory, under the customs procedure of export, as if in respect of these amounts a deferment was granted for their payment from the date of registration by the customs authority of the customs declaration submitted for placement of goods under the customs procedure of processing outside the customs territory, calculated in the manner established by the legislation of the member states of the customs union.

.2 Application of excise taxes and VAT during the customs procedure of processing outside the customs territory

In relation to goods placed under the customs procedure of processing outside the customs territory, the obligation to pay export customs duties and taxes arises from the moment of registration of the customs declaration. The corresponding obligations are terminated upon completion of the customs procedure before the expiration of the established deadlines (if the payment deadline has not arrived earlier).

Full exemption from VAT is provided for processed products if the purpose of processing was warranty (free) repair of exported goods. At the same time, in relation to goods previously released for free circulation in the customs territory of the Russian Federation, full exemption from VAT is not granted if, when releasing goods for free circulation, the presence of a defect that caused the repair was taken into account. In all other cases, the amount of VAT payable, as before, will be calculated on the cost of processing operations.

The tax base for VAT in this case is determined as the cost of operations for processing goods, and in the absence of documents confirming the cost of processing operations, as the difference between the customs value of processed products imported into the customs territory of the Russian Federation and the customs value of goods exported for processing.

The VAT rate applied to processed products is similar to that applied when selling goods in the Russian Federation.

Excise duty will be paid in full, except in cases where the processing operation was the repair of exported goods. The customs procedure for processing outside the customs territory ends with the placement of processed products under the customs procedure of re-import or release for domestic consumption.

4. Processing of goods under customs control

Customs control is one of the key institutions of customs law.

Customs control is understood as a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Customs Union.

When conducting customs control, customs authorities proceed from the principle of selectivity and, as a rule, are limited to only those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Customs Union.

Carrying out customs control, customs authorities ensure compliance with customs legislation, accept necessary measures to protect the rights and legitimate interests of citizens, enterprises, institutions and organizations in the field of customs affairs, collect customs duties, carry out currency control within their competence, ensure compliance with the permitting procedure for the movement of goods and vehicles across the customs border. An important source of information for customs control is reporting on stored, transported, sold, processed or used goods that are of interest to customs authorities.

When exporting, customs control begins from the moment the customs declaration is accepted or actions are taken directly aimed at the export of goods from the customs territory of the Customs Union and ends at the moment of crossing the customs border.

At the same time, after the release of goods and/or vehicles, customs authorities have the right to verify the accuracy of the information declared during customs clearance. Such an inspection can be carried out by the customs authority within three years from the date the goods lose their status as being under customs control.

That is, in fact, customs control ends 3 years after the subject of control ceases to be under customs control.

Article 94 of the Customs Code of the Customs Union enshrines the principles of customs control. The legislator paid special attention to the principle of selectivity of customs control, according to which, when carrying out customs control, Russian customs authorities use, as a rule, those forms that are sufficient to ensure compliance with customs legislation, other legislation of the Russian Federation and international treaties of the Russian Federation, control over the implementation of which entrusted to the customs authorities.

Article 110 of the Customs Code of the Customs Union provides an exhaustive list of those forms of customs control that can be used during customs operations:

The forms of customs control are:

) verification of documents and information;

) oral survey;

) obtaining explanations;

) customs surveillance;

) customs inspection;

) customs inspection;

) personal customs inspection;

) checking the marking of goods with special marks, the presence of identification marks on them;

) customs inspection of premises and territories;

) accounting of goods under customs control;

) checking the goods accounting and reporting system;

(paragraph 11 as amended by the Protocol dated April 16, 2010)

) customs check.

In accordance with the orders of the Federal Customs Service of the Russian Federation, customs officials, in job responsibilities which include the functions, rights and responsibilities for customs clearance and customs control of goods are carried out by:

a) monitoring compliance with the conditions for placing goods under customs processing procedures;

b) making a decision on the application of guarantees for the proper fulfillment of obligations regarding the use of customs processing procedures (Article 206 of the Labor Code of the Customs Union);

c) control over goods for processing, processed products, waste and residues.

Authorized officials, when performing customs operations provided for by the Customs Code, in relation to goods placed (placed) under customs processing procedures, have the right to apply the forms of customs control established by Section III of the Customs Code, taking into account the provisions of orders of the Federal Customs Service of the Russian Federation. These include the following forms of customs control:

verification of documents and information;

oral survey;

receiving clarifications;

inspection of premises and territories for customs control purposes;

customs check.

Control by customs authorities over the application of customs procedures for processing goods can be divided into documentary and factual.

Documentary control begins at the stage of checking the information specified in the application for processing and the documents attached to the application. Then, for the purpose of customs control over the use of the customs processing procedure for each issued permit, a case is formed in accordance with the Instructions on the organization of actions of customs officials, which should contain:

application for processing, as well as documents attached to it;

a second copy of the issued processing permit;

copies of the fourth copies of the customs declaration, according to which customs clearance of goods and processed products was carried out, including those received from other customs authorities;

copies of the fourth copies of the customs declaration for goods for processing, if the applicant changed the customs procedure in relation to these goods;

copies of conclusions on termination of the use of security for payment of customs duties;

all other documents submitted to customs or compiled (issued) by customs authorities under this processing permit.

Verification of the information contained in the documents is carried out by comparing them with information obtained from other sources (analytically, data from special customs statistics, customs audits).

Other documents and information contained in them necessary for customs control may also be subject to verification: constituent documents, confirming the right to occupy foreign economic activity, certificates of quality, conformity, permits issued by other government bodies, military passes, etc.

Verification of documents and information consists of studying them from the point of view of compliance with the current norms of customs legislation, completeness and reliability of information for customs purposes.

Reporting forms are determined by the Federal Customs Service of Russia.

Failure to submit or late submission of reports hinders normal operation customs authorities, significantly reduce the effectiveness of customs control carried out by them. Those guilty of committing such an offense are brought to administrative and legal liability. In accordance with Art. 16.15 of the Code of Administrative Offenses of the Russian Federation, failure to submit or untimely submission of reports to the customs authority in cases provided for by customs legislation shall entail a warning or the imposition of an administrative fine on officials in the amount of 2,000 to 5,000 rubles; on legal entities- from 20,000 to 50,000 rubles.

Actual control includes the following forms of customs control: customs inspection, customs inspection, oral questioning, obtaining explanations, inspection of premises and territories, customs inspection.

Let's take a closer look at each of them.

Customs inspection means visual inspection goods and vehicles without opening the packaging of the goods, vehicle and without violating the integrity of the inspected goods. Customs inspection must be carried out by customs officials to confirm information about the condition, origin and quantity of goods. The presence of the declarant in the customs control zone is not necessary. Based on the results of the inspection, an act is drawn up in the form established by the decision of the Customs Union Commission.

Customs inspection is the same inspection, only with the opening of the packaging or vehicle in order to “get” to the goods. Customs inspection must be carried out in the presence of the declarant or other persons with the rights to dispose of the goods. If the declarant does not appear, at the request of the customs authority, for inspection, then the customs authority has the right to conduct the inspection in the presence of two witnesses. Based on the results of the inspection, as in cases of inspection, a report is drawn up in two copies. One copy is sent to the declarant or his representative.

Oral questioning as a form of customs control is also carried out during customs clearance of goods and vehicles.

Individuals, as well as persons who are representatives of organizations with authority in relation to goods (vehicles) being cleared, are subject to questioning, for example a customs clearance specialist, in the case customs declaration goods by a customs broker.

An oral questioning is carried out without formalizing the explanations of these persons in writing.

Obtaining clarifications - this form of customs control differs from an oral questioning in that during its implementation, a customs official receives information about circumstances relevant to the conduct of customs control. Moreover, customs authorities have the right to receive explanations from any persons who are related to the movement of goods and vehicles across the customs border (declarants, carriers, forwarders, etc.). Receipt of clarifications must be made in writing.

Inspection of premises and territories for the purposes of customs control is a visual examination by customs officials of the places where goods and (or) vehicles are or may be located.

Inspection of premises and territories is carried out in order to confirm the presence of goods and vehicles under customs control: conditionally released, in temporary storage warehouses, customs warehouses, in the premises of a duty-free store, as well as for the purpose of checking for compliance with the conditions of customs procedures.

Inspection of premises and territories is carried out if information is available:

about the loss of goods and vehicles;

their alienation;

about their disposal in other ways;

about their use in violation of the requirements and conditions established by the Labor Code.

Inspection of premises and territories can be carried out by customs authorities at the checkpoint through State border, in customs control zones created along the customs border, as well as with persons engaged in wholesale or retail trade imported goods, if information is available.

The basis for conducting an inspection of premises and territories is an order signed by the head of the customs authority or his deputy.

Inspection of premises and territories must be carried out within the minimum period of time required for its implementation, and cannot last more than one day.

Based on the results of the inspection, an act is drawn up in a form approved by the federal executive body authorized in the field of customs affairs. A second copy of the said act is handed to the person whose premises or territories were inspected.

Customs inspection - compliance with the fact of release of goods, as well as the reliability of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with the data accounting and reporting, with accounts, and other information available to the persons being audited. For the purposes of conducting a customs inspection, customs authorities have the right to use the results of an inventory carried out by a person with authority in relation to goods or storing such goods, or by regulatory authorities, audit reports, as well as acts and conclusions drawn up by government bodies.

The main goals of customs inspection are:

checking compliance with customs tariff regulation measures and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

identification of facts of evasion of customs duties;

identification of signs of crimes or administrative offenses in the field of customs affairs, their prevention and suppression.

Customs inspection can be carried out in relation to legal entities and individual entrepreneurs in office and on-site forms.

Desk customs checks are carried out on declarants, as well as other persons who have authority in relation to goods, but do not act as declarants.

An on-site customs inspection is carried out by decision of the head of the customs authority (the person replacing him), a copy of which is handed to the person being inspected, through the selection of a declaration for a detailed check of the classification of goods for tariff purposes, goods and persons exempt from paying duties, taxes, and verification of documents for individual transactions and conducting an investigation.

When conducting an on-site customs inspection, customs authorities have the right to gain access, within their competence, to databases and data banks of automated information systems of the person being inspected, taking into account the requirements of the legislation of the Russian Federation on information protection.

The grounds for assigning an on-site customs inspection are:

a) for declarants and persons not acting as a declarant, data obtained as a result of an on-site customs inspection or when applying other forms of customs control, which may indicate the unreliability of the information provided during customs clearance, or the use or disposal of goods in violation of established rules requirements and restrictions;

b) for customs brokers, owners of temporary storage warehouses, owners of customs warehouses, customs carriers - data that may indicate violations of accounting for goods moved across the customs border and reporting on them or non-compliance with other requirements and conditions for the implementation of the relevant type of activity established by the Labor Code TS;

c) for persons engaged in wholesale or retail trade of imported goods - data that may indicate that the goods were imported into the customs territory in violation of the requirements and conditions established by the Customs Code of the Customs Union, which entailed a violation of the procedure for paying customs duties, taxes or failure to comply with prohibitions or restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, including data contained in materials (information) received from structural divisions of the customs authority, tax, law enforcement and regulatory authorities.

Unlike a desk customs inspection, an on-site customs inspection can be appointed only by decision of the head of the customs authority (the person replacing him) from the level of the head of customs or the head of a higher customs authority. A copy of this decision is also given to the person being inspected.

An on-site customs inspection must be carried out within a period not exceeding two months (from the date of the decision to conduct an on-site inspection). The deadline may be extended, but not by more than one month and only by decision of a higher customs authority.

When conducting an on-site customs inspection, customs authorities have the right to:

demand the free presentation of any documentation and information (including banking information), including in the form of electronic documents related to production, commercial or other operations with goods imported into the customs territory, and become familiar with it;

inspect the premises and territories of the inspected person, as well as carry out inspection and examination of goods in accordance with this Code in the presence of authorized representatives of the inspected person, and in the case of a customs inspection, individual entrepreneur- in the presence of two witnesses;

carry out an inventory of goods in the manner established for inventory by tax authorities in accordance with the Tax Code of the Russian Federation;

carry out seizure of goods or seize them in accordance with Art. 183 TK TS.

Also, on-site customs inspection is divided into two types: scheduled and unscheduled. Accordingly, the planned inspection is carried out in accordance with the developed and approved, in in the prescribed manner, plan. The plan is developed by the customs authorities, who will carry out the inspection.

An unscheduled inspection can be carried out only on the basis of a decision, order or act on the appointment of an inspection, drawn up in the prescribed form. An unscheduled inspection may be carried out based on the following reasons:

the data obtained from the analysis of information from databases contains a violation of customs legislation;

a person’s application to obtain the status of an economic operator;

a request from a foreign state to conduct an audit of an entity conducting a transaction with a foreign company.

Also, an unscheduled customs inspection can be carried out based on the results obtained during a desk inspection.

The results of the customs inspection (in desk and field forms) are documented in an act drawn up:

on the day following the day of completion of the desk customs inspection;

within 10 days after the end of the on-site customs inspection.

The second copy of the act must be delivered to the person who was inspected.

It should be noted that in fact, at the stage of declaring goods in the processing mode, there is no control on the part of customs officials. Following strict compliance with the Instructions, the official must check:

) whether the customs declaration has been submitted to the appropriate customs authority;

) correct filling of the customs declaration;

) availability of a declaration of customs value.

The application of customs control is therefore acceptable when all goods for processing or all processed products are declared entirely in one customs declaration. But in the case when goods for processing (processed products) are imported (exported) in separate batches, such customs control seems insufficient.

It is not possible to track how many goods (products) are imported (exported) for processing. It is necessary to record the quantity of goods when registering each batch of goods. Otherwise, a foreign trade participant has the opportunity to export similar goods under the guise of processed products and thereby avoid paying customs duties and taxes.

Thus, customs control in the system of customs administrative procedures is a set of control and supervisory-type proceedings, including measures of a compulsory and preventive nature, which are carried out by customs authorities in connection with the movement of goods and vehicles across the customs border in order to ensure compliance with customs legislation, as well as legislation and international treaties of the Russian Federation. Control over their implementation is entrusted to the customs authorities by determining and confirming the status of goods, vehicles and persons, suppressing violations of customs rules and implementing responsibility in the field of customs affairs.

5. Analysis of the dynamics of collection of customs duties when placing goods under customs processing procedures at Vladivostok customs for 2007-2010.

customs tariff processing

We will conduct a study of the collection of customs duties when applying the customs procedure for processing outside the customs territory and the customs procedure for processing within the customs territory in the customs payment system of Vladivostok customs.

In general, the amount of customs payments transferred by Vladivostok customs to the federal budget in 2010 amounted to 62,791.98 million rubles, or 103.01% of control task, approved for Vladivostok customs, including export customs duty - 5732.64 million rubles (114.7%), import customs duty - 19486.35 million rubles (99.1%), VAT - 24596.97 million. rubles (103.3%), customs duties and other payments - 11327.92 million rubles (104.25%), import excise tax - 1648.10 million rubles (102.1%). Compared to 2009, the amount of transferred customs duties increased by 36.7% or by 16,856.8 million rubles. Data on customs payments of Vladivostok customs are presented in Figure 2.

For the import component in 2010, the target was set at 19,671.12 million rubles; in fact, 19,486.35 million rubles were actually transferred, which is 99.1%. For the export component in 2010, the target was set at 4999.14 million rubles, but 5732.64 million rubles were actually transferred, which is 114.7%.

Rice. 1. Transfer of customs payments by Vladivostok customs in 2006-2010.

Table 1 shows data on the dynamics of receipt of customs payments for the processing procedure outside the customs territory at Vladivostok customs in the period 2007-2010.

Table 1. Data on the dynamics of receipt of customs payments at Vladivostok customs for the procedure of processing outside the customs territory for 2007-2010.

CodeProcedure200720082009201021Processing outside the customs territory DT (GTD) (pieces)68414Stat. We're standing. (thousand $.)219.96217.9671.581775.14Volume (tons)102.62855.9516.349330.26KG ($.)2,140,254,380.19Accrued payments (thousand $.)6,810,950.222.3Number of goods1413719

Outside the customs territory, Vladivostok customs issued 14 customs declarations in 2010, the volume of which has doubled compared to 2007.

The cost of goods processed in 2010 amounted to 1,775.14 thousand US dollars, compared to 219.96 thousand US dollars in 2007.

In 2010, the volume of goods processed also increased sharply, increasing by 9313.92 tons compared to 2009.

Dynamics of payments paid under the processing procedure outside the customs territory of Vladivostok customs for the period 2007-2010. is clearly presented in Figure 3.

Rice. 2. Dynamics of payments paid under the processing procedure outside the customs territory of Vladivostok customs for the period 2007-2010.

The amount of customs duties paid under the customs procedure for processing on the customs territory in Vladivostok customs in the period from 2007 to 2010 decreased from 6.81 thousand US dollars in 2007 to 2.3 thousand US dollars in 2010, decreased by 66.2%. A sharp drop occurred in the periods from 2007 to 2008, amounting to 5.86 thousand US dollars or 86.05%, and from 2008 to 2009, amounting to 0.73 thousand US dollars or 76 .84%.

However, in the period from 2009 to 2010. the amount of customs duties paid increased from 0.22 thousand US dollars to 2.3 thousand US dollars, amounting to 2.08 thousand US dollars. This growth caused by an increase in the cost of goods processed in 2010 by 24 times compared to 2009.

Table 2 shows data on the dynamics of receipt of customs payments for the processing procedure in the customs territory of Vladivostok customs for the period 2007-2010.

Table 2. Data on the dynamics of receipt of customs payments at the Vladivostok customs office for the processing procedure in the customs territory for 2007-2010.

CodeProcedure200720082009201051Processing in the customs territory of DT (customs declaration) (pieces)12121Stat. We're standing. (thousand $.)3948.37006120.230.26Volume (tons)3161.579706416.810KG ($.)1,250.720.9563.79Payments accrued (thousand $.)959.89167.681462.90.08Number of goods96121

In the customs territory of Vladivostok customs in 2010, only 1 customs declaration was issued, falling under the processing procedure in the customs territory, the volume of which decreased significantly compared to 2007.

The cost of goods processed in 2010 amounted to 0.26 thousand US dollars, compared to 3948.3 thousand US dollars in 2007.

In 2009, the volume of processed goods increased sharply, compared to 2007 by 3255.24 tons.

Dynamics of payments paid under the processing regime in the customs territory of Vladivostok customs for the period 2007-2010. is clearly presented in Figure 3.

Rice. 3. Dynamics of payments paid under the processing procedure in the customs territory of Vladivostok customs for the period 2007-2010.

The amount of customs duties paid under the customs procedure for processing on the customs territory in Vladivostok customs in the period from 2007 to 2010 decreased from 959.89 thousand US dollars in 2007 to 0.08 thousand US dollars in 2010, a sharp the drop occurred in the periods from 2007 to 2008, amounting to 792.21 thousand US dollars or 82.7%, and from 2009 to 2010, amounting to 1462.82 thousand US dollars or 99, 9%.

However, in the period from 2008 to 2009. the amount of customs duties paid increased from 167.68 thousand US dollars to 1462.9 thousand US dollars, amounting to 1295.22 thousand US dollars. This growth is caused by an increase in the cost of goods processed in 2009 by almost 9 times compared to 2008.

Considering the already insignificant share of revenues from the collection of customs duties for processing procedures outside the customs territory, there is a need to understand the reasons for such a sharp decline.

Conclusion

The customs procedure for processing outside the customs territory plays a key role in the development of the national economy and is aimed at stimulating development Russian manufacturers by providing them with certain benefits for the payment of customs duties on goods used by them for production purposes, including in the processing of such goods or in the manufacture of new goods.

From practical mechanism and the correct application of the customs processing procedure depends on the achievement of the final goals for which the specified customs procedure was created.

Thus, the study of the features of collecting customs duties in the customs procedure for processing goods outside the customs territory made it possible to comprehensively evaluate the economic result of its action and compare it with the purposes for which it was developed. In addition, when analyzing the collection of customs duties in this customs procedure, an assessment was made of the impact of the practical mechanism for applying the customs procedure for processing outside the customs territory on budget revenues.

The use by Russian organizations of the processing procedure outside the customs territory, as one of the tools for stimulating the development of the national economy when carrying out foreign trade activities in relation to goods that lose their individual characteristics during processing, is in most cases ineffective.

Bibliography

1.Customs Code of the Customs Union dated November 27, 2009 No. 17. // SPS Consultant Plus.

Andreychuk E.L. Economics of customs affairs. Vladivostok: VF RTA, 2007. - 238 p.

Vasiliev A.G. Fundamentals of customs affairs. M.: RIO RTA, 2006.

On customs regulation in the Russian Federation: Federal Law of November 27, 2010 No. 311-FZ.

Dyakov V.I. Customs business in the spectrum of science and education. Vladivostok: VF RTA, 2008. - 330 p.

Ermakova V.V. About the customs control system in Russia. // BIKI. - 2006. - No. 26.

Pnskov V.G. Customs regulation of foreign trade activities in Russia. M.: Infra-M, 2008. - 368 p.

Poshtakova G.A. Customs statistics. Vladivostok: RIO RTA, 2006. - 196 p.

Law of the Russian Federation dated December 27, 1991 No. 2118-1 “On the fundamentals of the tax system in the Russian Federation”

Ershov A.D. Sizova K.A. Benefits and preferences in customs: textbook. allowance. - SPb.: Publishing house. house "business press", 2004.

Kozyrin A.N. Customs regimes. - M.: Statute, 2000. - 247 p.

Customs payments. - St. Petersburg: TIREX, 2005. - 512 p.

Tutoring

Need help studying a topic?

Our specialists will advise or provide tutoring services on topics that interest you.
Submit your application indicating the topic right now to find out about the possibility of obtaining a consultation.