Legal basis for the application of customs procedures. Legal aspects of functioning of customs procedures. The concept of customs procedures

1. Concept and general characteristics customs procedures.

test questions

1. How is the concept of "customs procedure" defined in the legal literature and customs legislation?

2. What are the conditions for placing goods under the customs procedure for export?

3. What are the differences between the concepts of "completion of processing of goods in the customs territory" and "suspension of processing of goods in the customs territory"?

4. What is meant by a customs warehouse?

5. What is the legal basis for special customs procedures?

The concept and general characteristics of customs procedures.

The concept of a customs procedure as a set of norms defining for customs purposes the requirements and conditions for the use and disposal of goods in the customs territory of the customs union or outside it is contained in Art. 4 TC TS. Types of customs procedures:

1) release for domestic consumption;

2) export;

3) customs transit;

4) customs warehouse;

5) processing in the customs territory;

6) processing outside the customs territory;

7) processing for domestic consumption;

8) temporary importation (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

17) a special customs procedure (introduced by a decision of the Commission of the Customs Union and determines the requirements and conditions for the use and disposal of certain categories of goods in the customs territory of the Customs Union or outside it).

Goods are placed under a specific customs procedure of the person's choice. A person has the right to change the chosen customs procedure to another one. The day of placing goods under the customs procedure is the day of release of goods by the customs authority.

Customs procedure for release for domestic consumption

Legal basis of the customs procedure for release for domestic consumption is enshrined in Chapter 30 of the Customs Code of the Customs Union and Chapter 27 of the Federal Law "On Customs Regulation in the Russian Federation" The content and conditions for placing goods under the customs procedure for release for domestic consumption are determined by Articles 210 and 211, respectively Customs Code Customs Union and Art. 228 FZ "On customs regulation in the Russian Federation". In accordance with Art. 210 of the Customs Code of the Customs Union, release for domestic consumption - a customs procedure, when placed under which foreign goods are located and used in the customs territory of the customs union without restrictions on their use and disposal.

Goods are placed under the customs procedure for release for domestic consumption subject to the following conditions:

1) payment of import customs duties, taxes, if tariff preferences, benefits for the payment of customs duties and taxes are not established;

2) compliance with prohibitions and restrictions;

3) availability of documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures.

If these conditions are met, the goods acquire the status of goods of the customs union.

If goods are placed under the customs procedure for release for domestic consumption by the customs authorities of the Member States of the Customs Union, such goods shall not be re-placed under the customs procedure when they are imported into the Russian Federation.

The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption arises for the declarant from the moment of registration of the customs declaration by the customs authority and is considered fulfilled:

1) from the moment of write-off Money from the payer's bank account, including when paying customs duties and taxes through electronic terminals, ATMs;

2) from the moment of depositing cash at the cash desk customs authority or from the moment of cash payment through payment terminals, ATMs;

3) from the moment of offset against the payment of customs duties and taxes of overpaid or overcharged amounts of customs duties and taxes, and if such offset is made at the initiative of the payer, from the moment of receipt by the customs authority of the application for offset;

4) from the moment of offset against the payment of customs duties, taxes of advance payments or cash deposit, and if such offset is made at the initiative of the payer, from the moment of receipt by the customs authority of the order on offset;

5) from the moment of offsetting against the payment of customs duties, taxes, the funds paid by the bank, other credit organization or insurance organization in accordance with bank guarantee, as well as a guarantor in accordance with the surety agreement;

6) from the moment of crediting funds to the account of the Federal Treasury, in case of collection of customs payments at the expense of:

a) goods in respect of which customs duties and taxes have not been paid;

b) pledge of property of the payer of customs duties and taxes.

Customs procedure for export

The legal basis of the customs procedure for export is enshrined in Chapter 31 of the Customs Code of the Customs Union and Chapter 28 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for export are determined by Articles 212 and 213 of the Customs Code of the Customs Union and Art. 230 FZ "On customs regulation in the Russian Federation". In accordance with Art. 212 of the Customs Code of the Customs Union - export - a customs procedure in which the goods of the customs union are exported outside the customs territory of the customs union and are intended for permanent residence outside it.

The legislation of the customs union allows placing under the customs procedure for the export of goods previously placed under customs procedures temporary export or processing outside the customs territory, without their actual presentation to the customs authorities.

The term for the release of goods to which export customs duties are not applied is four hours from the moment of registration of the customs declaration, provided that all necessary documents are submitted simultaneously with the customs declaration.

Customs procedure of customs transit

The legal basis of the customs procedure for export is enshrined in Chapter 32 of the Customs Code of the Customs Union and Chapter 29 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions of placing goods under the customs procedure for export are determined by Articles 215 and 216 of the Customs Code of the Customs Union and Art. 230 FZ "On customs regulation in the Russian Federation". Customs transit is a customs procedure whereby goods are transported under customs control through the customs territory of the customs union, including through the territory of a state that is not a member of the customs union, from the customs authority of departure to the customs authority of destination without payment of customs duties, taxes, with the application of prohibitions and restrictions, except for measures of non-tariff and technical regulation.

The period of customs transit from the customs authority of departure to the customs authority of destination is established by the customs authority of departure in accordance with the usual period for the transportation of goods based on the type of transport and the capabilities of the vehicle, the established route, other conditions of transportation, as well as taking into account the requirements of the work and rest regime of the driver in accordance with with international treaties, but not more than the deadline for customs transit. The deadline for customs transit may not exceed the period determined on the basis of 2 thousand kilometers per 1 month.

Customs procedure of the customs warehouse

The legal basis of the customs procedure for export is enshrined in Chapter 33 of the Customs Code of the Customs Union and Chapter 30 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for export are determined by Articles 229 and 230 of the Customs Code of the Customs Union and Art. 238 FZ "On customs regulation in the Russian Federation". In accordance with Art. 229 of the Customs Code of the Customs Warehouse - a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without payment of customs duties, taxes and without the application of non-tariff regulation measures.

Any foreign goods may be placed under the customs procedure of a customs warehouse, with the exception of:

- goods, the shelf life or sale of which on the day of their customs declaration in accordance with the customs procedure of the customs warehouse is less than 180 calendar days;

- goods, the list of which is determined by the decision of the Customs Union Commission.

Goods previously placed under other customs procedures may be placed under the customs procedure of a customs warehouse. Foreign goods may be placed under the customs procedure of a customs warehouse in order to suspend the operation of customs procedures for temporary importation or processing in the customs territory.

The period of storage of goods in a customs warehouse may not exceed three years from the date of placing the goods under the customs procedure of a customs warehouse. Goods with a limited shelf life and (or) sale must be placed under another customs procedure no later than 180 calendar days before the expiration of this period.

Customs procedure for processing in the customs territory

The legal basis for the customs procedure for processing in the customs territory is enshrined in Chapter 34 of the Customs Code of the Customs Union and Chapter 31 of the Federal Law “On Customs Regulation in the Russian Federation”

The content and conditions of placing goods under the customs procedure for processing in the customs territory are determined by Articles 239 and 240 of the Customs Code of the Customs Union and Art. 244 FZ "On customs regulation in the Russian Federation". Processing in the customs territory is a customs procedure in which foreign goods are used to carry out processing operations in the customs territory of the Customs Union within the established time limits with full conditional exemption from import customs duties and taxes and without the application of non-tariff regulation measures with the subsequent export of processed products outside customs territory of the customs union.

The term for the processing of goods in the customs territory is determined by the person receiving permission for the processing of goods in the customs territory, within the 3-year period established by paragraph 1 of Art. 243 of the Customs Code of the Customs Union, and is agreed with the customs authority when considering an application for a permit for the processing of goods in the customs territory.

Customs procedure for processing outside the customs territory

The legal basis for the customs procedure for processing outside the customs territory is enshrined in Chapter 35 of the Customs Code of the Customs Union and Chapter 32 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for processing outside the customs territory are determined by Articles 252 and 253 of the Customs Code of the Customs Union and Art. 254 FZ "On customs regulation in the Russian Federation". Processing outside the customs territory - a customs procedure in which the goods of the Customs Union are exported from the customs territory of the Customs Union in order to perform processing operations outside the customs territory of the Customs Union within the established time limits with full conditional exemption from export customs duties and without the application of non-tariff regulation measures with subsequent import of processed products into the customs territory of the customs union.

The term for processing goods outside the customs territory may not exceed 2 years.

Customs procedure for processing for domestic consumption

The legal basis for the customs procedure for processing for domestic consumption is enshrined in Chapter 36 of the Customs Code of the Customs Union and Chapter 33 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for processing for domestic consumption are defined by Articles 264 and 265 of the Customs Code of the Customs Union and Art. 264 FZ "On customs regulation in the Russian Federation". Processing for domestic consumption is a customs procedure in which foreign goods are used to carry out processing operations in the customs territory of the Customs Union within the established time limits without payment of import customs duties with the application of prohibitions and restrictions, as well as restrictions in connection with the application of special protective, anti-dumping and countervailing measures. measures, subject to the subsequent placement of processed products under the customs procedure for release for domestic consumption with the payment of customs duties at the rates applicable to processed products.

The term for processing goods for domestic consumption may not exceed 1 year.

Customs procedure for temporary importation (admission)

The legal basis for the customs procedure for temporary export is enshrined in Chapter 37 of the Customs Code of the Customs Union and Chapter 34 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for temporary export are determined by Articles 277 and 278 of the Customs Code of the Customs Union and Art. 274 FZ "On customs regulation in the Russian Federation". Temporary importation (admission) - a customs procedure in which foreign goods are used for a specified period in the customs territory of the customs union with conditional exemption, full or partial from the payment of import customs duties, taxes and without the application of non-tariff regulation measures, followed by placement under the customs procedure for re-export .

The period of temporary importation of goods is established by the customs authority based on the application of the declarant based on the purposes and circumstances of such importation and cannot exceed 2 years.

Customs procedure for temporary export

The legal basis of the customs procedure for temporary export is envisaged in Chapter 38 of the Customs Code of the Customs Union and Chapter 35 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for temporary export are determined by Articles 285 and 286 of the Customs Code of the Customs Union and Art. 281 FZ "On customs regulation in the Russian Federation". Temporary export - a customs procedure in which goods of the Customs Union are exported and used within a specified period outside the customs territory of the Customs Union with full exemption from payment of export customs duties and without the application of non-tariff regulation measures, followed by placement under the customs procedure of re-import.

Customs re-import procedure

The legal basis for the customs procedure for re-import is enshrined in Chapter 39 of the Customs Code of the Customs Union and Chapter 36 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions of placing goods under the customs procedure for re-import are determined by Articles 292 and 293 of the Customs Code of the Customs Union and Art. 285 FZ "On customs regulation in the Russian Federation". Re-import - 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 Customs Code of the Customs Union, without paying import customs duties, taxes and without applying non-tariff regulation measures.

Customs procedure for re-export

The legal basis of the customs procedure for re-export is enshrined in Chapter 40 of the Customs Code of the Customs Union and Chapter 37 of the Federal Law “on customs regulation in the Russian Federation”. The content and conditions of placing goods under the customs procedure for re-export are determined by Articles 296 and 297 of the Customs Code of the Customs Union and Art. 289 FZ "On customs regulation in the Russian Federation". Re-export - a customs procedure in which goods previously imported into the customs territory of the customs union, or products of processing of goods placed under the customs procedure for processing in the customs territory, are exported from this territory without payment or with a refund of the paid amounts of import customs duties, taxes and without applying measures of non-tariff regulation.

Customs duty-free trade procedure

The legal basis of the customs procedure for duty-free trade is enshrined in Chapter 41 of the Customs Code of the Customs Union and Chapter 38 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions of placing goods under the customs procedure of duty-free trade are defined respectively by Articles 302 and 303 of the Customs Code of the Customs Union and Art. 292 FZ "On customs regulation in the Russian Federation". Duty-free trade is a customs procedure in which goods are sold at retail in duty-free shops to individuals leaving the customs territory of the Customs Union without payment of customs duties, taxes and without the application of non-tariff regulation measures.

Customs destruction procedure

The legal basis for the customs procedure for destruction is enshrined in Chapter 42 of the Customs Code of the Customs Union and Chapter 39 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions for placing goods under the customs procedure for destruction are determined by Articles 307 and 308 of the Customs Code of the Customs Union and Art. 295 FZ "On customs regulation in the Russian Federation". Destruction - a customs procedure in which foreign goods are destroyed under customs control without payment of import customs duties, taxes and without the application of non-tariff regulation measures.

Customs procedure for refusal in favor of the state

The legal basis for the customs procedure for destruction is enshrined in Chapter 43 of the Customs Code of the Customs Union and Chapter 40 of the Federal Law “On Customs Regulation in the Russian Federation”. The content and conditions of placing goods under the customs procedure for destruction are determined by Articles 310 and 311 of the Customs Code of the Customs Union and Art. 299 FZ "On customs regulation in the Russian Federation". Refusal in favor of the state is a customs procedure in which foreign goods are transferred free of charge to the ownership of the state - a member of the customs union without payment of customs duties and without the application of non-tariff regulation measures.

Special customs procedure

The legal basis of the special customs procedure is contained in Art. 202 of the Labor Code of the Customs Union: and Ch. 41 of the Federal Law "On customs regulation in the Russian Federation". In paragraph 17, part 1 of Art. 202 of the Customs Code of the Customs Union, the following definition is given: "a special customs procedure (introduced by a decision of the Commission of the Customs Union and determines the requirements and conditions for the use and disposal of certain categories of goods in the customs territory of the Customs Union or outside it)". The content of the special customs procedure and the conditions for placing goods under it are regulated in Art. 303, 304 FZ "On customs regulation in the Russian Federation".

Special customs procedure - a procedure in which certain categories of goods according to the list established by the Commission of the Customs Union are imported into the Russian Federation or exported from Russian Federation with full exemption of such goods from customs duties, taxes, as well as without the use of non-tariff regulation measures.

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INTRODUCTION

The system of customs procedures is the most important component of the customs business. Changing the procedure for any customs process can significantly affect the results of customs control, its efficiency. Development of risk analysis and management systems, achievements in the field information technologies and electronic data interchange, the introduction of an electronic declaration system, the creation of the Customs Union (hereinafter CU) and the introduction of the Customs Code of the Customs Union (hereinafter CU TC) create new requirements and provide opportunities for improving customs procedures. These requirements and opportunities are taken into account in the practice of customs regulation, implementation, but there is no clear approach to assessing the standards for the implementation of customs procedures in Russian conditions. The application of standards without the creation of appropriate conditions can significantly reduce the effectiveness of customs control. This is largely due to the relative novelty of the system of customs procedures, formed in its current form in connection with the recent creation of the customs union and the lack of systematization of data on offenses in the field of application of customs procedures.

Changes in the procedure for the implementation of any customs process, the development of information technologies, the creation of new requirements, the lack of conditions for the implementation of the application of established standards under the new customs legislation constitute a number of gaps that do not allow individual customs procedures to fully work, which is relevant in the study of this issue.

The customs system is currently assigned important role in the mechanism of state regulation of the economy. As world experience shows, a wide range of functions of customs authorities is determined by the development needs market economy and is one of the main prerequisites for the effectiveness of customs regulation. The activities of the customs system today are focused both on stimulating foreign economic relations and entrepreneurial activity within the country, and to ensure the expansion and deepening of international economic and political integration.

Degree of problem research. In developing the problem under study, we relied on the works of such lawyers as A.N. Kozyrev, V.A. Vaypan, D.N. Bahrakh, V.V. Egiazarova, S.V. Khalipov.

At the level of the study of customs legislation, the works of Tereshchenko L.K., Ershov A.D., Shestakova M.P., Zhivenko N.V., Draganova V.G., Kozyrin A.N., which reveal the legal side of the functioning existing species customs regimes (procedures), the features and conditions of their application in practice are studied.

AT contemporary literature customs procedures are considered mainly as a kind of administrative-legal regimes. textbook authors and teaching aids on customs law, when considering the application of customs procedures, in most cases they are limited to a statement of the provisions enshrined in the Customs Code of the Customs Union and other regulatory legal acts on customs. The topic of this study was not reflected in a few dissertations on customs and legal issues. The study of monographic and other scientific publications allows us to conclude that the issues under study are not sufficiently developed in domestic literature, which determined the relevance of the stated topic.

The object of the study is the customs procedures used in the customs territory of the Customs Union.

The subject of the study is: a set of requirements and conditions, including the procedure for applying customs procedures in relation to goods (( Vehicle) according to the legislation, vehicles of the CU are considered as the concept of "goods" transported across the customs border of the CU), in accordance with the legislation of the CU; classification and content of customs procedures.

The purpose of the study of this work is to study the legal framework, comparative analysis, optimal conditions for the application of procedures, disclosure of some problematic issues arising from compliance with the conditions and requirements of customs procedures.

In the course of achieving this goal, the following tasks were solved:

Study of individual customs procedures in terms of economic and political processes;

Consideration of the legal mechanism for the use of these procedures.

Hypothesis: the causes of violations of customs procedures are the institutional environment that encourages participants in customs legal relations to commit offenses to increase economic benefits and underdevelopment legal system in Russia.

In this work, the following methods were used to solve the tasks: historicism, systemic method, functional method in the study of judicial law enforcement practice, method of comparison, to identify contradictions in the norms of legislation, content analysis.

Customs procedures are a serious tool in the hands of the state, allowing it to build foreign economic and political relations with the outside world, largely determine the direction of development foreign trade and its quality content.

The importance and significance of the application of customs procedures are reflected in the work, which is of a scientific and practical nature, since it can be used as an information base for further in-depth research on this topic and adoption management decisions responsible persons - participants of customs legal relations.

CHAPTER1 . CONCEPT, TYPES AND CLASSIFICATION OF CUSTOMS PROCEDURES

1.1 Stages of development of customs procedures (regimes)

Customs legal relations are public relations that arise in the process or in connection with the movement of goods across the customs border of the customs union, regulated by the norms of customs law.

According to the Customs Code of the Russian Federation of 1993 (approved by the Supreme Court of the Russian Federation on June 18, 1993 No. 5221-1) (hereinafter referred to as the Labor Code of the Russian Federation) as amended on June 18, 1993, the movement of goods and vehicles across the Russian customs border is carried out in accordance with the declared customs regimes. The concept of "customs regime" serves to designate a special system of measures and a set of methods (techniques) that ensure the integrated use of customs regulation tools, through which the state influences the development of foreign economic relations.

In the highly specialized meaning used in the Russian customs legislation, this concept means “a set of provisions that determine the status of goods and vehicles transported across the customs border of the Russian Federation (hereinafter referred to as the Russian Federation) for customs purposes” (clause 12, article 18 of the Labor Code of the Russian Federation).

The customs regime is becoming one of the main categories of Russian customs legislation. It defines:

c) rights and obligations of the beneficiary of the customs regime; (Hereinafter, the beneficiary of the customs regime should be understood as a person who, in accordance with the customs legislation, has the necessary powers (use, disposal) in relation to the goods placed under the customs regime and has the right to use in full all the benefits, privileges, advantages provided by regulation of this mode).

In Art. 23 of the Labor Code of the Russian Federation contains a general list of types of customs regimes.

Depending on the role and place of customs regimes in the overall process economic activity they could be roughly divided into two groups. The first is characterized by a general, without any exceptions and restrictions, the procedure for the application of customs facilities and methods of regulation. The customs regimes of this group acted as relatively independent and completed commercial operations (release for free circulation, export, re-import, re-export).

The second group consisted of the so-called economic customs regimes (processing in the customs territory, processing under customs control, processing outside the customs territory, temporary importation, customs warehouse, free customs zone), which are characterized by a more flexible use of customs and legal regulatory instruments and act as a kind of the result of their adaptation to the diverse needs of participants foreign economic activity(hereinafter FEA). The customs regimes of the second group, while providing certain economic benefits, allowed the use of goods only for strictly defined purposes. Permission to use such customs regimes was issued only if business case carrying out the proposed operations. Thus, the provision of economic customs regimes was targeted and individualized.

According to the Labor Code of the Russian Federation of May 28, 2003 No. 61-FZ (adopted State Duma FS RF 25.04.2003) subsection 2, chapters 17 to 21, section 2, is devoted to customs regimes, where general provisions related to customs regimes, as well as the main, economic and final customs regimes.

According to paragraph 22 of Art. 11 of the Labor Code of the Russian Federation, the customs regime is a customs procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles established in accordance with the legislation of the Russian Federation on state regulation foreign trade activities, as well as the status of goods and vehicles for customs purposes, depending on the purpose of their movement across the customs border and use in the customs territory of the Russian Federation or outside it.

Direction of movement across the customs border;

Purpose of travel;

goods status;

Conditions for placing goods under the customs regime;

The procedure for applying the restrictions established by the legislation on the regulation of foreign economic activity;

Procedure for application of customs duties and taxes;

Other requirements and conditions provided for by the Labor Code of the Russian Federation.

Separate customs regimes 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 submission.

The TC has established 4 types of customs regimes (Appendix 1).

1. Main customs regimes: release for domestic consumption; export; international customs transit.

2. Economic customs regimes: processing in the customs territory; processing for domestic consumption; processing outside the customs territory; temporary importation; customs warehouse; free customs zone (free warehouse).

3. Final customs regimes: re-import; re-export; destruction; refusal in favor of the state.

4. Special customs regimes: temporary export; free trade; movement of supplies; other special customs regimes.

Regardless of the declared customs regime, persons are required 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;

Requirements of the legislation of the Russian Federation established for the purposes of currency control.

The day of placing goods under the customs regime is the day of release of goods by the customs authority (Article 157 of the Labor Code).

On July 1, 2010, the Customs Code of the Customs Union came into force (adopted by the Decision of the Interstate Council of the Eurasian Economic Community (hereinafter referred to as the EurAsEC) at the level of heads of state dated November 27, 2009 No. 17 (as amended on April 16, 2010)) (hereinafter referred to as the Customs Code of the Customs Union), which marked the creation of a mechanism for a unified legal regulation of the customs space of Russia, Belarus and Kazakhstan.

Due to changes in legislation regarding customs policy customs regimes have received a new definition - customs procedures.

The need to correct the terminology is due to several reasons.

Firstly, the word “procedure” is a less extensive term and is more suitable for a term that defines the procedure for the use and (or) disposal of goods in the customs territory of the CU or outside it. In other words, a procedure is a procedure for the use and (or) disposal of goods transported across the customs border, legally fixed by the Customs Code of the Customs Union, valid for certain period time.

Secondly, the content of the term "customs procedure" has been brought into line with the terminology of the Customs Code of the European Union.

Section 6, Chapter 29 of the Customs Code of the Customs Union is devoted to customs procedures.

Customs procedure, in accordance with paragraphs. 26, paragraph 1, article 4 of the Customs Code of the Customs Union, is a set of norms that determine, for customs purposes, the requirements and conditions for the use and (or) disposal of goods in the customs territory of the Customs Union (hereinafter referred to as the Customs Union) or outside it.

For the purposes of customs regulation in relation to goods in Art. 202 of the Customs Code of the Customs Union gives a classification of customs procedures.

Customs procedures are not grouped in the Customs Code of the Customs Union.

Due to the fact that over the course of 17 years the Labor Code of the Russian Federation has undergone a number of significant changes and subsequently the formation of the Customs Union has become invalid, similar to customs regimes, it is necessary to summarize their transformation.

The transformation of the customs regimes of the Labor Code of the Russian Federation as amended in 1993 and the Labor Code of the Russian Federation as amended in 2003 (Appendix 2) follows:

The transit regime is called the customs transit regime;

Customs regime duty free shop - duty free regime;

The regime of processing under customs control has become invalid;

Recycling regime for domestic consumption has come into effect

Free customs zone and free warehouse regimes have merged;

Goods destruction mode has been changed to destruction mode.

The transformation of the customs regimes of the Labor Code of the Russian Federation in the edition of 2003 and the Customs Code of the Customs Union in the edition of 2010 (Appendix 3) follows:

The regime of international customs transit has lost its relevance, in its place the procedure of customs transit has come into force;

The procedures for temporary importation (admission), temporary exportation have not changed in the two codes;

The movement of supplies is excluded (the features of this procedure are established by Chapter 50 of the Customs Code of the Customs Union) and other special customs regimes;

A special customs procedure has been introduced;

Procedures for a free customs zone and a free warehouse are established by international treaties of the CU member states.

The terms of validity and special appointments of procedures have changed.

Thus, since the existence of the Labor Code of the Russian Federation until the formation of the Customs Union, the legislation has undergone a number of significant changes, due to which 17 customs procedures are currently in force, which are regulated by the legislation of the Customs Union.

Despite the relatively long period of existence of the main customs regimes and the accumulated experience, there are still questions about their application in practice, related to the collection of customs payments, their transfer to budget system, reimbursement of value added tax, ensuring the payment of customs payments, the provision of customs benefits, compliance with the prohibitions and restrictions established in the legislation on state regulation of foreign trade activities. These issues are of particular interest to the science of financial and customs law.

1.2 The concept of the customs procedure. Principles of customs procedures

Consideration various kinds customs procedures, conditions and features of their functioning in the process of foreign economic activity is impossible without the identification and analysis of the legal foundation on which the entire system of administrative and legal regimes is built. The most general concept in this system is the legal regime, as the basis of any activity regulated by law.

So, for example, I.I. Matuzov and A.V. Malko, in a substantive article on this issue, considers the legal regime as a special order of legal regulation, expressed in a certain combination of legal means and creating the desired social condition and a specific degree of favorable or unfavorable to meet the interests of the subjects of law.

This is a system of conditions and methods for the implementation of legal regulation, as it were, a “routine” for the operation of law, this is a functional characteristic of law.

At the same time, D.N. Bahrakh understands the legal regime as a set of rules enshrined in legal norms that regulate certain activities of people. Special legal regulation associated with the objects of activity (drug mode, motor vehicles, cultural property and others), the time and place of its implementation, the specifics of the actions themselves, and most often a combination of these factors. The concept of legal regime is comparable to the concept of legal status. The latter means the rights and obligations of the subject, connects them with some persons, and the legal regime characterizes the activity and connects the rights and obligations of its participants with it.

The legal regime is a complex of social relations of a certain type of activity, fixed by legal norms and provided with a set of legal and organizational means. It is set by two kinds of parameters: firstly, by the special special significance of social relations, their specific goals and objectives; secondly, the use of special principles, forms and methods of activity, reflected in the system of rights and obligations of subjects.

The concept of regime "carries the main semantic shades of this word, including the fact that the legal regime expresses a certain degree of rigidity of legal regulation, the presence of certain restrictions and benefits, the permissible level of activity of subjects, the limits of their legal independence."

The customs procedure is the main category of the Russian customs legislation. With its help, a specific procedure for moving goods across the customs border is determined, depending on its purpose (purpose of movement), the conditions for its location and permissible use in (outside) the customs territory, as well as the rights and obligations of the beneficiary of the customs procedure.

In the highly specialized meaning used in Russian customs legislation, this concept means “a customs procedure that defines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in respect of goods established in accordance with the legislation of the Customs Union on the regulation of foreign trade activities, and also the status of goods for customs purposes, depending on the purpose of their movement across the customs border and use in the customs territory of the Customs Union, or outside it.

However, not all customs procedures have a certain period of validity and, accordingly, the requirements for goods in the process of being under a specific customs procedure.

There are, for example, procedures that do not contain any requirements and restrictions while being in them, since the goods, after customs operations is released for free circulation, or leaves the customs territory of the Customs Union, that is, “leaves” customs control.

Public relations and principles associated with the use of customs procedures arise between the customs authorities and persons moving goods across the customs border of the Customs Union.

At the same time, the Customs Code of the Customs Union provides for general conditions for the application of customs procedures, which must be observed regardless of the choice of a particular customs procedure.

Such conditions have the meaning of legal principles or institutional principles of customs law (in relation to the institution of customs regimes).

The fundamental principles for the application of customs procedures in accordance with Chapter 29 of the Customs Code of the Customs Union include:

obligatory declaration of the customs procedure - paragraph 1 of Art. 203 TC TS; the right to choose a customs procedure in accordance with the Customs Code of the Customs Union - clause 2 of Art. 203 TC TS;

observance of prohibitions and restrictions when moving goods under the customs procedure - art. 205 TC TS;

permissive procedure for the release of goods in accordance with the declared procedure - paragraph 2 of Art. 195 TC TS;

the obligation to comply with the conditions and requirements of the chosen customs procedure, in accordance with which the goods are released - Article 207 of the Customs Code of the Customs Union;

the right to change the customs procedure to another one in accordance with the Customs Code of the Customs Union - clause 2 of Art. 203 of the Customs Code of the Customs Union (the person concerned has the right to change the chosen customs procedure to another one at any time, subject to the requirements of the change and the chosen customs procedure).

The day the goods are placed under the customs procedure is the day the goods are released by the customs authority in the manner prescribed by the Customs Code of the Customs Union (Article 204).

The placement of goods under the customs procedure begins from the moment the customs authority submits the customs declaration and (or) documents necessary for placing goods under the customs procedure in cases provided for by the Customs Code of the Customs Union (clause 1, article 174 of the Customs Code of the Customs Union).

The customs procedure is a permanent, federal (national) procedure. It is fixed by a system of legal norms established by federal acts that regulate the movement of material assets across the border of the Customs Union.

1.3 Classification and types of customs procedures

The classification and content of customs procedures are subordinated to the tasks and objectives of the customs legislation of the Customs Union (Article 6 of the Customs Code of the Customs Union).

Thus, in accordance with Art. 202 of the Customs Code of the Customs Union for the purpose of customs regulation in relation to goods, the following types of customs procedures may be established:

1) release for domestic consumption - a customs procedure, when placed under which foreign goods are located and used in the customs territory of the Customs Union without restrictions on their use and disposal, unless otherwise provided by this Code (Article 209 of the Customs Code of the Customs Union);

2) export - a customs procedure in which the goods of the customs union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside it (clause 1, article 212 of the Customs Code of the Customs Union);

3) customs transit - a customs procedure in accordance with which goods are transported under customs control through the customs territory of the Customs Union, including through the territory of a state that is not a member of the Customs Union, from the customs authority of departure to the customs authority of destination without payment of customs duties, taxes with the use of prohibitions and restrictions, with the exception of measures of non-tariff and technical regulation (clause 1 of article 215 of the Customs Code of the Customs Union);

4) customs warehouse - a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without payment of customs duties, taxes and without the application of non-tariff regulation measures (Article 229 of the Customs Code of the Customs Union);

5) processing in the customs territory - a customs procedure in which foreign goods are used to perform processing operations in the customs territory of the Customs Union within the established time limits with full conditional exemption from payment of import customs duties and taxes and without the application of non-tariff regulation measures with the subsequent export of processed products for the limits of the customs territory of the Customs Union (Clause 1, Article 239 of the Customs Code of the Customs Union);

6) processing outside the customs territory - a customs procedure in which goods of the Customs Union are exported from the customs territory of the Customs Union in order to perform processing operations outside the customs territory of the Customs Union within the established time limits with full conditional exemption from export customs duties and without the application of non-tariff regulation measures with subsequent importation processed products to the customs territory of the Customs Union (Clause 1, Article 252 of the Customs Code of the Customs Union);

7) processing for domestic consumption - a customs procedure in which foreign goods are used to carry out processing operations in the customs territory of the Customs Union within the established time limits without payment of import customs duties, with the application of prohibitions and restrictions, as well as restrictions in connection with the application of special protective, anti-dumping and compensatory measures, subject to the subsequent placement of processed products under the customs procedure for release for domestic consumption with the payment of import customs duties at the rates applicable to processed products (Article 264 of the Customs Code of the Customs Union);

8) temporary importation (admission) - a customs procedure in which foreign goods are used for a specified period in the customs territory of the Customs Union with conditional exemption, full or partial, from payment of import customs duties, taxes and without the application of non-tariff regulation measures, followed by placement under customs re-export procedure (Article 277 of the Customs Code of the Customs Union);

9) temporary export - a customs procedure in which goods of the Customs Union are exported and used within a specified period outside the customs territory of the Customs Union with full exemption from export customs duties and without the application of non-tariff regulation measures, followed by placement under the customs procedure of re-import

Goods placed under the customs procedure of temporary export and actually exported from the customs territory of the Customs Union lose the status of goods of the Customs Union (Article 285 of the Customs Code of the Customs Union);

10) re-import - 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 Art. 293 of this Code without payment of import customs duties, taxes and without the use of non-tariff regulation measures (clause 1 of article 292 of the Customs Code of the Customs Union);

11) re-export - a customs procedure in which goods previously imported into the customs territory of the Customs Union, or products of processing of goods placed under the customs procedure for processing in the customs territory, are exported from this territory without payment and (or) with the return of the paid amounts of import customs duties, taxes and without the use of non-tariff regulation measures (Article 296 of the Customs Code of the Customs Union);

12) duty-free trade - a customs procedure in which goods are sold at retail in duty-free shops to individuals leaving the customs territory of the Customs Union, or to foreign diplomatic missions, representative offices equated to them international organizations, consular offices, as well as diplomatic agents, consular officials and members of their families who live with them, without paying customs duties, taxes and without applying non-tariff regulation measures (Article 302 of the Customs Code of the Customs Union);

13) destruction - a customs procedure in which foreign goods are destroyed under customs control without payment of import customs duties, taxes and without the application of non-tariff regulation measures (Article 307 of the Customs Code of the Customs Union);

14) refusal in favor of the state - a customs procedure in which foreign goods are transferred free of charge to the ownership of a state - a member of the CU without paying customs duties and without applying non-tariff regulation measures (clause 1 of article 310 of the Customs Code of the Customs Union);

15) free customs zone; an equivalent definition - a special, free or special economic zone (abbreviated as SEZ or SEZ) - a limited territory with a special legal status in relation to the rest of the territory and preferential economic conditions for national and (or) foreign entrepreneurs (established by international treaties of the CU member states);

16) free warehouse - a customs procedure in which foreign goods are placed and used in the relevant territorial boundaries or premises (places) without the collection of customs duties, taxes, and also without the application of measures to these goods economic policy(established by international treaties of the member states of the Customs Union);

17) special customs procedure - a customs procedure that determines for customs purposes the requirements and conditions for the use and (or) disposal of certain categories of goods in the customs territory of the Customs Union or outside it.

A special customs procedure is established by the legislation of a member state of the Customs Union in accordance with the conditions and in relation to the categories of goods determined by the decision of the Commission of the Customs Union.

CHAPTER 2. LEGAL FRAMEWORK FOR CUSTOMS PROCEDURES

2.1 Legal regulation of customs procedures withinCustoms Union

Legal regulation of customs relations within the framework of the Customs Union is carried out by the legislation of the Union. If this legislation does not regulate relations, then the norms of national legislation are applied, but until they are established at the level of the Customs Union.

The customs legislation of the Union consists of: CC CU; international treaties states - members of the Customs Union; decisions of the KTS.

The Constitution of the Russian Federation and federal laws have supremacy throughout the territory of the Russian Federation, but among this group of normative acts, the Constitution of the Russian Federation has the highest legal force. The Constitution of the Russian Federation contains a rule according to which laws are subject to official publication, unpublished laws are not applied.

According to paragraph "g" Art. 71 of the Constitution of Russia, as well as part 1 of Art. 3 of the Federal Law "On customs regulation in the Russian Federation" customs regulation is assigned to the jurisdiction of the Russian Federation, general leadership customs business carried out by the Government of the Russian Federation (Article 114 of the Constitution of the Russian Federation).

Since the Customs Code of the Customs Union fixes all the main issues of customs regulation, it can be concluded that it occupies a central place in the system of customs legislation of the Customs Union.

The Customs Code of the Customs Union introduced a number of innovations in the regulation of customs relations. Some terms have also been changed (Appendix 4).

Like many legal categories, the concept of a customs procedure is used in a broad and narrow sense. In a broad sense, the customs procedure can be defined as a legal regime, expressed in a certain combination of administrative-legal and financial-legal means of regulation, established by customs legislation and aimed at regulating relations arising in connection with the movement of goods and vehicles across the customs border between the customs authority and the person who moves them.

In a narrow sense, the definition of the customs procedure is given by paragraph 26 of Art. 4 TC TS.

One of the main provisions in the legal regulation of customs procedures is the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) - this is one of the most significant international legal documents in the field of customs, which serves as a guideline for building the customs legislation of most developed countries. This Convention is one of the fundamental documents within the framework of the WTO in the field of customs and involves the creation of common principles of customs policy.

The purpose of the Convention is to simplify and harmonize customs procedures and rules.

The text of the Kyoto Convention itself contains the most important general provisions concerning its structure, order and scope of application, establishes the procedure for accession to it, amendments and additions.

The General Annex is a key element of the Convention and contains the basic principles and rules of customs regulation, its provisions apply to all customs institutions.

Procedural differences between the CU legislation and the General Annex of the Kyoto Convention are mainly reduced to more stringent standards in accordance with the CU TC and CU legislation, and more flexible and aimed at creating partnerships in the interaction of customs authorities and participants in foreign economic activity in the General Regulation. Thus, the general concept of the rules of the General Regulations is the creation of a trusting relationship between the customs authorities and participants in foreign economic activity, the paramount importance of the rights of the declarant and all assistance in their implementation, as well as the confirmation of information about the product with one document - a declaration for goods or a commercial document.

At the same time, the Kyoto Convention was ratified by the Republic of Kazakhstan, a member state of the EurAsEC Customs Union at the beginning of 2009 (Law of the Republic of Kazakhstan dated February 24, 2009 No. 141-IV “On Ratification of the International Convention on the Simplification and Harmonization of Customs Procedures”), November 16 2010 the President of the Republic of Belarus signed the Law of the Republic of Belarus on accession to the Convention, on November 3, 2010 the President of the Russian Federation signed the federal law"On the Accession of the Russian Federation to the International Convention on the Simplification and Harmonization of Customs Procedures" dated May 18, 1973, as amended by the Protocol on Amendments to international convention on the simplification and harmonization of customs procedures of June 26, 1999” (No. 279-FZ).

It should be noted that the Kazakh side acceded to the text of the Kyoto Convention in Russian, which was prepared by the Federal customs service RF. Of the three allied countries, the Republic of Kazakhstan is the only one to accede to the Kyoto Convention in the scope of the general annex and the special annex, which are dedicated to individual customs procedures.

The provisions on customs procedures occupy one of the key positions. First of all, this is due to the fact that all goods are moved through the customs border of the Customs Union in accordance with their customs procedures. The chosen customs procedure affects the possibility of moving certain categories of goods, the procedure preceding the filing of a customs declaration and customs control, the amount of customs payments payable in relation to the goods being moved, and also determines the range of actions that can be carried out in relation to the latter.

With the help of the customs procedure, it is determined:

a) a specific procedure for moving goods across the customs border, depending on its purpose (purpose of movement);

b) conditions of its location and permissible use in (outside) the customs territory;

c) rights and obligations of the beneficiary of the customs regime;

d) in some cases also the requirements for this product, legal status person moving it across the customs border.

Each customs procedure pursues a specific goal. The customs procedure for release for domestic consumption is used, as a rule, in the execution of foreign trade contracts for the sale or exchange of goods. The specified customs procedure does not bind the FEA participant with obligations to the customs authority, thus giving him the opportunity to decide the legal fate of the imported property at his own discretion. Goods released in accordance with this customs procedure can be subsequently transferred to a third party for temporary use, sold, consumed, destroyed, and so on.

Temporary import involves only the use of goods in the customs territory of the Customs Union for a certain period of time. This customs procedure is most often used in the implementation of international transportation of passengers and goods, the import of construction equipment necessary for work under a contract agreement, computer technology, office furniture, a fleet of vehicles intended for the functioning of representative offices of foreign organizations on the territory of the countries - members of the Customs Union, as well as various goods for exhibition events. In accordance with general rule temporarily imported goods are subject to re-exportation outside the customs territory of the Customs Union, however, they can be left in this territory subject to payment of due customs duties.

The customs procedure is a permanent, federally significant procedure for the member countries of the Customs Union. It is fixed by a system of legal norms established by customs legislation, federal acts that regulate the movement of material assets across the border of the Customs Union.

The most important components of the general customs procedure are:

Carrying out customs operations;

Customs payments;

Customs control;

Rules for the use and disposal of goods and vehicles under the customs procedure.

It is important to distinguish between procedures that operate directly on the basis of the direct application of the law (customs warehouse, re-import) and under which goods can only be placed with the permission of the customs authority (re-export, refusal in favor of the state).

The bulk of the customs procedures for movement regulate only actions with goods, and the procedures for destruction, refusal in favor of the state are designed for both goods and vehicles.

The legislation of the Customs Union approved normative legal acts and agreements that characterize the features of application and regulate customs procedures, which is directly reflected in the Decision of the CCC No. 375 of September 20, 2010 "On some issues of the application of customs procedures."

For example, let's take the customs procedure "Release for domestic consumption":

Order of the Federal Customs Service of Russia No. 74 dated January 13, 2011 "On Approval of the Procedure for Accounting for Conditionally Released Goods under Customs Control by Customs Authorities".

Regulations regulating the application of the customs procedure "Processing for domestic consumption":

Features of the customs procedure “Temporary importation. Tolerance".

Features of temporary import of scientific equipment.

Features of temporary import of vehicles for up to 6 months.

Features of temporary import of motor vehicles.

Features of temporary importation of aircraft.

Features of temporary import of cultural property.

Features of the exhibition events.

Features of the application of the ATA cornet convention.

Rejection in favor of the state.

Normative acts regulating the customs procedure "Export":

Law of the Russian Federation No. 4804-1 dated 15.04.93. “On the export and import of cultural property. Temporary importation. Tolerance".

Normative acts regulating the application of the customs procedure "Refusal in favor of the state".

Decision of the CCC No. 375 dated 20.09.2010 “On some issues of application of customs procedures. Destruction; Release for domestic consumption; Reimport".

CCC decisions cover the entire list of customs procedures.

Based on all of the above, we can draw the following conclusion: the customs procedure is a complex legal regulations setting:

The legal status of goods, vehicles, items that are not goods of persons related to their possession, use and disposal;

The procedure for moving across the customs border of the Customs Union, into the customs territory, staying (staying) on it and exporting it outside, depending on the country of origin of goods and vehicles and items, their type, quantity, quality, cost, purpose, purpose of movement and purpose of use , the time of stay in the customs territory or outside it, the category of persons related to them, the presence or absence of established benefits, preferences or restrictions for such movement, stay, possession, use, disposal, other circumstances;

The procedure for the implementation by the customs authorities of the functions and tasks assigned to them in connection with such movement, depending on the customs and other types of state policy, as well as a complex for the implementation of such an order.

The legislation concerning the procedure for the application of customs procedures, unfortunately, has a number of gaps that do not allow individual customs procedures to “earn” in full. Comprehensive legal regulation covers the procedures of re-import, customs warehouse, destruction of goods, duty-free trade, refusal in favor of the state. The use of the listed customs procedures in practice is regulated by special provisions approved by the legislation of the Customs Union. The regulation on a specific customs procedure is developed on the basis of the relevant articles of the Customs Code of the Customs Union and covers, as a rule, all the main issues that arise in practice in connection with the placement of goods under a specific customs procedure. But even with this, separate spheres of relations between the customs and the declarant remain, which are not regulated by law. In these cases officials Customs operate on a discretionary basis, that is, at their own discretion. This situation is not exclusively Russian practice. Many countries allow customs officers to be given a reasonable amount of discretion, offset by a declarant's corresponding right to challenge the decision of the customs authority in court or through administrative justice channels.

2.2 The essence of the content of customs operations when placed under a customs procedure, the procedure for applying customs procedures

As we have already mentioned above:

The movement of goods across the customs border of the Customs Union is carried out in accordance with their customs procedures.

The definition of the customs procedure and general provisions are given in paragraphs. 26 p. 1 art. 4 and Art. 203 TC TS.

The list of customs procedures is defined in Art. 202 TC TS. Characteristically, a person has the right at any time to choose any customs procedure or change it to another. The choice of a customs procedure, as well as its change to any other, is carried out only if the conditions for placing goods under the chosen customs procedure are met and only by a person who meets certain requirements of the Customs Code of the Customs Union. It should be noted that persons are obliged to comply with prohibitions and restrictions, regardless of the declared customs procedure.

The procedure and technology for performing customs operations related to the placement of goods under the customs procedure are established depending on the types of goods transported across the customs border, the type of transport used for such movement (road, air, rail, sea, river and others), categories of persons moving goods, qualitative characteristics of goods, and other factors affecting the conditions for the movement of goods, customs procedures and calculation of customs value.

In accordance with paragraph 2 of Art. 152 of the Customs Code of the Customs Union, goods prohibited from being imported into the customs territory of the Customs Union that arrived in the customs territory of the Customs Union are subject to immediate export from the customs territory of the Customs Union, unless otherwise provided by law and (or) international treaties of the member states of the Customs Union. Taking measures for the export of these goods is the responsibility of the carrier or their owner, unless otherwise provided by law and (or) international treaties of the member states of the Customs Union. A similar legal requirement has been established for goods exported from the customs territory of the Customs Code of the Customs Union (clause 3 of Article 152 of the Customs Code of the Customs Union).

The Customs Code of the Customs Union establishes a list of persons responsible for compliance with the requirements declared for goods of the customs procedure. It is established by Art. 186. Thus, declarants can be:

1) a person of a state - a member of the customs union: who concluded a foreign economic transaction or on whose behalf (on behalf) this transaction was concluded; having the right to own, use and (or) dispose of goods - in the absence of a foreign economic transaction;

2) foreign persons: individual moving goods for personal use; a person enjoying customs privileges in accordance with Sec. 45 of this Code; an organization that has a representative office established on the territory of a member state of the Customs Union in in due course, - when declaring the customs procedures for temporary import, re-export, as well as the customs procedure for release for internal consumption only in respect of goods imported for their own needs by such representative offices; a person who has the right to dispose of goods not within the framework of a transaction, one of the parties to which is a person of a state - a member of the Customs Union;

3) persons of a state - a member of the Customs Union and foreign persons declaring the customs procedure of customs transit: a carrier, including a customs carrier; forwarder, if he is a member of the state - a member of the Customs Union.

An application for goods and vehicles (considered as goods) of the customs procedure is carried out when performing a customs declaration operation.

On behalf of the customs authorities, customs operations related to the placement of goods under a customs procedure are carried out by officials of the customs authorities authorized to perform such customs operations in accordance with their official (functional) duties.

The right to use goods in accordance with the chosen customs procedure is acquired by a person as a result of the commission by the customs authority of a legally significant action - the release of goods, which consists in the action of the customs authorities, allowing interested persons use the goods in accordance with the terms of the declared customs procedure. The day such a decision is made is the day the goods are placed under the chosen customs procedure. The day the goods are placed under the customs procedure is the moment when the customs procedure begins.

The release of goods is carried out by the customs authorities, subject to the fulfillment of the conditions established by the customs legislation within the time limits established by the Customs Code of the Customs Union.

The general term for making a decision on the release of goods is established by Article 196 of the Customs Code of the Customs Union, and is one business day from the date of such a legally significant action as the acceptance by the customs authority of the customs declaration, as well as the submission to the customs authority of all necessary documents and information. The specified period includes the time required for the customs authority to verify the accuracy of the information declared in the customs declaration, as well as to perform other actions aimed at ensuring compliance with the legislation of the Russian Federation. If at the time of acceptance of the customs declaration the goods have not been presented to the customs authority, the specified period of release shall be calculated from the moment of presentation of the declared goods to the customs authority. The specified period may also be extended up to 10 working days if the person has not submitted Required documents to confirm the information stated in the customs declaration, documents evidencing the observance of restrictions, both economic and non-economic, established in accordance with the legislation of the Customs Union and the legislation of the Russian Federation on the state regulation of foreign trade activities, for the period necessary for the person to carry out these actions.

Despite the terms of placement under the customs procedure, there is a priority procedure for placing certain categories of goods. Goods needed for disaster relief, emergencies, military products, as well as perishable goods, live animals, radioactive materials, explosives, international postal items, express cargo, humanitarian and technical assistance, messages and materials for the funds mass media. Decree of the Government of the Russian Federation of December 4, 1999 No. 1335 “On Approval of the Procedure for Providing Humanitarian Aid (Assistance) to the Russian Federation” approves the procedure for the import of humanitarian aid.

The conditions for the release of goods and vehicles in accordance with the chosen customs procedure are:

Observance by the declarant of all conditions and necessary requirements established in relation to the chosen customs procedure or in relation to the application of the relevant customs procedure;

Payment of all duties, taxes in relation to the goods produced or security for the payment of customs payments;

The customs authority did not reveal the unreliability of the information declared about the goods;

Eliminated violations that were not grounds for initiating a case on administrative offense in the field of customs (if any);

The goods have not been seized as physical evidence and they have not been seized in accordance with the legislation of the Russian Federation on administrative offenses (in the event that the head of the customs authority decides to release in the presence of an initiated case on an administrative offense before the completion of the proceedings on the case);

Documents (licenses, permits, certificates) confirming compliance with the restrictions established in accordance with the Customs Code of the Customs Union and the legislation of the Russian Federation on the state regulation of foreign trade activities or in accordance with international treaties of the Russian Federation are submitted to the customs authority, except for cases when such documents can be submitted after implementation of the release of goods;

In some cases, established by the Customs Code of the Customs Union, the customs authorities carry out conditional release of goods (Article 200 of the Customs Code of the Customs Union), which predetermines the existence of a number of restrictions related to the use and (or) disposal of goods (a ban on the transfer of goods to third parties, including through their sale or disposal in any other way).

Conditional release of goods is carried out:

If the goods are provided with benefits for the payment of customs duties and taxes in accordance with the legislation of the Customs Union, associated with restrictions on the use and disposal of goods;

If goods are produced without the submission of documents and information confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

In the case of placing goods under the customs procedures of a customs warehouse, duty-free trade, processing in the customs territory, processing for domestic consumption, temporary import, re-export, customs transit, destruction.

As can be seen from the previous paragraph, the Customs Code of the Customs Union classifies as conditionally released goods goods that are placed under customs procedures that involve the provision of benefits for the payment of customs duties and taxes, as well as the non-application of restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

When placing goods under the customs procedure, declarants are required to submit to the customs authorities the documents and information necessary for the release of goods. The documents required for the release of goods can be submitted not only in the original on paper, but in electronic form.

2.3 Features of the application of certain customs procedures: temporary importation, customs transit, free customs zone, special customs procedure

The choice of a particular customs procedure is the prerogative of the person moving goods, and affects both the possibility or impossibility of moving certain categories of goods across the customs border of the Customs Union, and the procedure for performing customs operations and customs control, the amount and procedure for paying customs payments , and also determines the range of actions of both the above-mentioned persons, or their representatives, and the range of actions of the customs authorities and their officials in relation to such goods.

Legal basis for the application of customs procedures. Legal aspects of functioning of customs procedures. The concept of customs procedures

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