Types of customs procedures and their characteristics. Customs procedures: concept, purpose, types. The concept and general characteristics of customs procedures

Customs procedure- this is a procedure that determines a set of requirements and conditions, including the procedure for applying in relation to goods and Vehicle customs duties, taxes, prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of external trading 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.

For the purposes of customs regulation in relation to goods in Art. 202 TC TS the following are established 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 (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).

The essence of customs procedures is that they reflect the conditions and formalities that must be observed in respect of goods placed under the relevant procedure.

With the help of customs procedures are determined:

· a specific procedure for the movement of goods across the customs border of the Russian Federation, depending on their purpose (purpose of movement);

conditions for the presence and use of goods in (outside) the customs territory of the Russian Federation;

· the rights and obligations of a person (including a participant in foreign economic activity) who has chosen one or another customs procedure;

· in some cases, the requirements for goods and the legal status of the person moving them across the customs border of the Russian Federation.

Each of the customs procedures for the movement of goods provided for by the Customs Code of the Customs Union, as well as a separate special customs procedure, is a set of requirements determined by: the procedure for customs clearance of goods; production customs control goods; peculiarities of payment of customs duties and taxes.

Regardless of the type of a separate customs procedure, the Customs Code of the Customs Union contains the conditions for the application of the customs procedure, which must be observed in all cases of choosing any of the existing procedures.

These conditions include:

1) mandatory declaration of the customs procedure. Any movement of goods across the customs border is possible only in accordance with one of the customs procedures provided for by the Customs Code of the Customs Union. A specific customs procedure is fixed when declaring;

2) the right to choose any customs procedure. Each participant in foreign economic activity independently chooses a customs procedure, subject to compliance with all its requirements;

3) obligatory observance of prohibitions and restrictions when placing goods under the customs procedure. Prohibitions and restrictions that are not of an economic nature, as well as requirements established for the purposes of currency control, must be observed by persons, regardless of the declared customs procedure;

4) obligatory observance of the licensing procedure for the release of goods in accordance with the declared customs procedure. In order to obtain permission to place goods under the customs procedure, the customs authority is provided only with those documents and information that confirm compliance with the conditions for placing goods under the customs procedure provided for by the Customs Code of the Customs Union. The day of placing goods under the customs procedure is the day of release of goods customs authority. The release of goods in accordance with the declared customs procedure is possible only after the customs authority checks that the declarant complies with all the conditions provided for by the Customs Code of the Customs Union for placing goods under the chosen customs procedure, and in some cases the requirements of the customs authority to take measures to ensure the payment of customs payments;

5) the obligation to comply with the conditions and requirements of the chosen customs procedure, in accordance with which the goods were released;

6) the right to change the selected customs procedure to another one in accordance with the Customs Code of the Customs Union. Each FEA participant has the right at any time to change the chosen customs procedure to another one, subject to the requirements of the changed and chosen customs procedures;

7) obligatory suspension of the customs procedure when the status of the goods changes. In case of seizure of goods in a case of violation of customs rules, for example, as material evidence, the customs procedure in respect of this goods is suspended.

The operation of the customs procedure is also suspended when a foreign product is placed under the customs procedure of a customs warehouse, for example, the temporary import procedure is suspended when temporarily imported goods are placed in a customs warehouse.

The beginning of the customs procedure for the import of goods is the moment of crossing the customs border of the Russian Federation. When exporting goods, the customs procedure begins to operate from the beginning of customs clearance, from the moment they are placed in the customs control zone.

PRACTICE #5:

The Law of the Russian Federation “On State Regulation of Foreign Trade Activities” dated October 13, 1995 No. 15U-FZ states: “In order to regulate import and export operations, including to protect domestic market the Russian Federation and stimulating progressive structural changes in the economy of the Russian Federation, in accordance with federal laws and international treaties The Russian Federation establishes import and export customs duties” (Article 14).

This means that export and import customs duties are an instrument of customs and tariff regulation of foreign trade. Regulation with the help of customs duties levied on import or export of goods or only on import is the most common and generally accepted form of customs and tariff regulation of foreign trade. The value (or rate) of the customs duty on import determines the degree of closeness or accessibility of the domestic market for foreign goods. The combined rates of customs duties are called customs tariffs, so regulation with the help of a tariff is called customs-tariff regulation of foreign trade.

The main document of customs and tariff regulation of foreign trade in the Russian Federation is the Law "On Customs Tariff" No. 5003-1, adopted on May 21, 1993 by the Supreme Council of the RSFSR.

The Law defines the concepts of "customs duty", "customs tariff", considers the main objectives of the customs tariff, the procedure for setting customs duty rates and their types, the procedure and purpose for determining the country of origin of goods, various tariff benefits and cases of their provision, methods for determining customs value goods.

customs duty - this is compulsory contribution levied by the customs authorities of the Russian Federation when goods are imported into the territory of the Russian Federation or exported from this territory and which is an integral condition for such import or export. The rate of customs duties is determined by the Government of the Russian Federation.

Customs tariff of the Russian Federation - this is a set of rates of customs duties (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth Independent States(hereinafter - TN VED CIS, or simply TN VED).

The main objectives of the customs tariff:

rationalization commodity structure import of goods into the Russian Federation;

maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation;

creation of conditions for progressive changes in the structure of production and consumption of goods;

protection of the Russian economy from the adverse effects of foreign competition;

providing conditions for effective integration of the Russian Federation into the world economy.

The customs tariff applies to the importation of goods into the customs territory and the exportation of goods from this territory.

There is a separate import customs tariff with import customs duties and a separate export customs tariff with export customs duties.

The customs tariff has three columns: 1) product code according to the FEACN of the CIS; 2) short name of the goods; 3) duty rate as a percentage of the customs value.

The customs tariff is determined by positioning the goods on the basis of the reference book "Commodity nomenclature" of foreign economic activity.

customs duty rates, calculated as a percentage of the customs value of goods are called ad valorem; charged in a certain amount per unit of taxable goods are called specific; combining both named types of customs taxation are called combined (Article 4 of the Law of the Russian Federation "On the customs tariff").

The import customs tariff may include duties that vary depending on the time of year.

Most favored nation treatment (MFN) is a condition enshrined in international trade agreements that provides for the provision by the contracting states to each other of all rights of advantages and benefits in respect of customs duties, taxes and fees that any third state enjoys and / or will use.

RNB - the main principle underlying the activities of the World trade organization. He creates equal conditions for competition in foreign trade, serves as a mechanism for strengthening and expanding trade relations, which should be based on the principles of equality and mutual benefit. An exception to the MFN are the regimes of associated countries and closed economic groupings, in which countries provide each other with greater benefits than under the most favored nation regime.

The Russian Federation has an MFN regime in trade and political relations with almost 130 countries of the world and two communities: the European Union and the European Atomic Energy Community. In Europe, these are 35 countries, including Lithuania and Latvia, and excluding Estonia, with which there is no such regime.

If there is no most favored nation treatment or the country of origin of the goods is not established, then the base rates of customs duties are doubled.

One of the forms of tariff regulation is the provision of tariff benefits, or preferences.

Tariff relief or preference - this is a benefit provided on the basis of reciprocity or unilaterally in relation to goods or a vehicle moving across the customs border, in the form of a refund of the previously paid duty, a reduction in duty rates, the establishment of a certain amount of goods, the import (export) of which, within this amount, is exempted from duties or subject to reduced duties (this is also called the establishment of tariff quotas for preferential import (export) of goods).

Customs payments

Composition of customs payments - one of the most important issues related to the conduct of foreign economic activity. Customs payments are understood as all types of payments made by participants in foreign economic activity to customs authorities, among them:

Customs duty; -VAT;

fees for the issuance of licenses by customs authorities and the renewal of their validity;

fees for the issuance of a qualification certificate of a customs clearance specialist and the renewal of its validity;

customs fees for customs clearance; -customs fees for storage of goods;

customs fees for customs escort of goods;

fee for informing and consulting;

fee for making a preliminary decision; -customs payments collected at uniform rates; - other taxes, the collection of which is entrusted to the customs

Russian authorities.

The change in the amount of customs payments depends on: - from the next changes regulatory framework settlements (introduction of new rates of customs duties, excises, VAT, etc.);

from changes in the exchange rate of the ruble against a freely convertible currency (hard currency).

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Introduction

2. Types of customs procedures

4. Difficulties associated with the application of customs procedures

Conclusion

Introduction

Since July 2010, Belarus, Russia and Kazakhstan began to work in the common customs territory of the Customs Union (TT CU) under the Customs Code of the Customs Union (TC CU).

This became possible thanks to the creation of a system of customs regulation of the entire complex of customs relations in the Customs Union of Belarus, Russia and Kazakhstan, which ensures economic security and customs sovereignty, activation economic ties member states of the CU with the world economy, protection of the rights of citizens and business entities, as well as their compliance with their obligations in the field of customs regulation of the movement of goods across the customs border of the CU.

When preparing the Customs Code of the Customs Union, experts from the customs services of the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan were guided by the provisions of the Kyoto Convention. The Customs Code of the Customs Union complies with the most modern norms of international law and was created on a pragmatic basis in order to ensure maximum transparency and maximum convenience, both for participants economic activity and for regulatory authorities.

New concepts have been introduced into the practice of the customs authorities of the Russian Federation, Belarus and Kazakhstan, and a number of legal relations are now regulated in a new way. For the usual customs processes, their legal nature and semantic content have been changed.

The main difference between the new procedure for performing customs operations when importing goods into a single CT of the CU from the previous one is that foreign goods imported into any of the CU member states and placed in it under the customs procedure for release for domestic consumption, which provides for the goods to receive the status of "goods of the Customs Union, receive the right to freely circulate on the entire TT of the CU. The same right to freely circulate on the entire TT of the CU from July 1, 2010 is received by goods originating from the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, as well as goods. who are on specified date were recognized as domestic in the member states of the Customs Union.

Customs regimes with the introduction of the new code became known as "customs procedures". Added some customs procedures.

Customs procedures have a direct impact on the economics of economic activity and, ultimately, on the competitiveness of enterprises in foreign markets. This necessitates the correct application of the norms of the customs legislation of the Customs Union by both participants in foreign trade activities and customs authorities.

The purpose of the work is to consider the role of customs procedures, as well as the conditions, types and procedure for the application of customs procedures for customs purposes.

Achieving this goal is ensured by the following tasks:

to reveal the concept of the customs procedure;

consider the procedure for placing goods under the customs procedure;

study the types of customs procedures.

1. General provisions about customs procedures

1.1 The concept of the customs procedure

The concept of "customs procedure" in the customs legislation of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation is relatively new, its appearance is caused precisely by the creation of this association of three states.

As you know, customs procedures are regulated by the Customs Code of the Customs Union. In addition, the procedure for a free customs zone is established by a separate Agreement on issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone of June 18, 2010. The free warehouse procedure is established by the Agreement on Free Warehouses and the Free Warehouse Customs Procedure from the same date. The special customs procedure is established by the legislation of the CU member state in accordance with the conditions and in relation to the categories of goods determined by the decision of the Customs Union Commission (CCU) dated 20.05.2010 No. 329.

An analysis of the norms of the Customs Code of the Customs Union governing legal relations arising from the application of customs procedures, based on the practice of their application, allows us to conclude that they are somewhat independent. Experts have reason to single them out as interrelated norms that regulate an independent set of social relations, that is, they are a legal institution of the customs legislation of the Union. It should be noted that the legal relations arising from the application of customs procedures are regulated in detail, therefore their participants can act only within the framework of the norms established in the customs legislation of the Customs Union.

In accordance with paragraph 26 of Art. 4 of the Customs Code of the Customs Union, a customs procedure 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 or outside it. Thus, the requirements and conditions characterize each customs procedure that must be observed when performing actions included in the content of the procedure, but it is first necessary to disclose the content of these concepts.

You can give another definition that reflects the essence of the customs procedure. The customs procedure is the procedure for the use and disposal of goods in the customs territory or outside it, depending on the purpose of moving across the customs border and establishing the regime for the payment of customs duties, taxes and the application of prohibitions and restrictions on the import and export of goods.

The legal category "customs procedure" determines the fundamental possibility for a person to be a participant in customs legal relations, and legal status goods to which the customs procedure established by the Customs Code of the Customs Union (CC CU) is applied, defines the boundaries of the rights and obligations of an economic entity. Customs procedures are a set of conditions (rules) that determine the status of goods transported across the customs border of the Customs Union.

The subject of the legal institution "customs procedure" are legal regulations established by the customs legislation of the Customs Union, regulating public relations arising in the process of performing actions related to the movement of goods across the customs border of the Customs Union. The basic principle that should be this case observed - this is an establishment in relation to the goods being transported during their clearance of one of the procedures provided for by the customs legislation of the Customs Union.

The customs procedure determines the scope of the declarant's powers in relation to the goods after their release (after the completion of customs clearance). It also determines the scope of tariff and non-tariff measures applied by the customs authorities to goods.

1.2 Purpose and essence of the customs procedure

Features of customs procedures are as follows:

The list of customs procedures is established by the Customs Code of the Customs Union;

The customs procedure reflects the algorithm of legal variable behavior;

The procedural norms of the Customs Code of the Customs Union are mandatory;

The application of the customs procedure serves the purpose of achieving a specific result permitted by law;

A mandatory participant in procedural relations is the customs authority and the person responsible for performing actions with goods and vehicles;

The customs procedure allows choosing the most acceptable status of goods and vehicles in terms of the purpose of their movement across the customs border, its location in the customs territory of Russia or outside it;

The variability of the behavior of persons interested in the movement of goods within the framework of the customs procedure is limited by the need to obtain permission from the customs authority for its use;

Completion of the customs procedure in accordance with the procedure established by the Customs Code of the Customs Union is a prerequisite for the onset of the next stage of the customs process or the stage of production, other customs procedures forming it;

During procedural relations, as well as as a result of achieving a certain goal, the authorized body adopts a legal act of management (interim or final);

Protection against violations of the provisions of customs procedures is provided by coercive measures.

Since customs procedures are a specific type of procedures, these features are also characteristic of them. Unlike procedures of a special nature, customs procedures are designed to serve the legality of the movement of goods for commercial purposes. The customs procedure is chosen by the declarant independently, while the processes of registration and control are mandatory for any nature of the movement of goods. Along with the need for customs control, payment of customs duties, customs operations serve as a "trigger" for the operation of regime rules that provide for a greater amount of tariff and non-tariff benefits, on the one hand, and the presence of additional burdens for the declarant, on the other. A person interested in using the customs procedure is subject not only to General requirements to comply with prohibitions and restrictions that are not of an economic nature, but also special obligations associated with the operation of the chosen customs procedure.

-customs procedures applicable only legal entities and individual entrepreneurs, for commercial movement (customs procedures for vehicles);

-special customs procedures applied individuals(import, export, temporary import, temporary export of goods and vehicles for personal needs).

In the system of the customs procedure, it is conditionally possible to distinguish three components - subsystems:

-normative and regulatory;

-organizational;

-logistical.

The normative-regulatory subsystem consists of the main principles (principles) of legal regulation, normative legal acts that establish the procedure for applying customs procedures, as well as establishing liability for violation of "procedural" measures. The organizational subsystem is a set of "procedural" bodies and bodies with which "procedural" bodies interact (the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the Federal Tax Service of Russia, etc.). The material and technical subsystem includes the relevant customs infrastructure (storage facilities, transport, security and alarm systems, duty-free shops, customs laboratories, etc.).

Customs regulation as a process of establishing the procedure and rules for the movement of goods and vehicles across the customs border ultimately serves the interests of any sovereign state - to ensure economic security and replenish the budget. In this sense, directions customs policy(protectionism or free trade) are dictated by the general vector of the country's economic (including financial) policy. A reasonable balance of state interests and the benefits of business entities in customs area achieved through the application of customs procedures.

The institute of customs procedures is the basic, backbone in customs law. Customs procedures are a kind of public law, and the legislator defines them as a special type legal procedure- customs.

Along with other procedures, the operation of customs procedures in time form the stages of the customs process, the successive passage of which allows the declarant to achieve the main goal of moving cargo, and the state to ensure the legality of such movement and replenish the budget through customs taxation and the use of non-tariff measures of an economic nature.

Since customs procedures are a specific type of procedures, these features are also characteristic of them. Unlike procedures of a special nature, customs procedures are designed to serve the legality of the movement of goods for commercial purposes. The customs procedure is chosen by the declarant independently, while the processes of registration and control are mandatory for any nature of the movement of goods. Along with the need for customs control, payment of customs duties, customs operations serve as a "trigger" for the operation of regime rules that provide for a greater amount of tariff and non-tariff benefits, on the one hand, and the presence of additional burdens for the declarant, on the other. A person interested in using the customs procedure is subject not only to general requirements for compliance with prohibitions and restrictions that are not of an economic nature, but also to special obligations associated with the operation of the chosen customs procedure.

1.3 General principles application of customs procedures

Choice and change of the customs procedure

In accordance with the current legislation, the right to choose the customs procedure, when moving goods across the customs border, has the person who moves these goods. A person has the right at any time to change the selected customs procedure to another one in accordance with the requirements and conditions established by the Customs Code of the Customs Union.

This provision establishes the principle according to which the choice of a customs procedure and its subsequent change depend on the desire of a participant in foreign economic activity and on the content of the customs procedure. You can choose far from any customs procedure, but only appropriate to the circumstances of the movement of goods.

The selected procedure must be declared to the customs authority by submitting a customs declaration, in which the corresponding product code will be affixed.

Premises under the customs procedure

Obligation to confirm compliance with the conditions for placing goods under the customs procedure

To verify compliance with the conditions for placing goods under the customs procedure declared by the declarant, executive the customs authority examines the submitted documents and, if necessary, may request additional ones. The obligation to submit supporting documents, explanations, etc. lies with the declarant.

At the same time, the list required documents enshrined in Article 183 of the Customs Code of the Customs Union.

Customs control over compliance with the conditions of customs procedures

Since goods can move across the customs border for different purposes, and often they are imported only for a certain time or are in transit, appropriate customs procedures are provided for these cases. Customs control over compliance with the terms of such procedures (when goods are placed under which they do not acquire the status of goods of the customs union) is carried out by the customs authorities of the CU member state in whose territory the goods were released.

Responsibility for non-compliance with the conditions and requirements of the customs procedure

If a person moving goods across the customs border does not comply with the conditions or requirements of the customs procedure, then this person shall bear administrative or criminal liability in accordance with the law. Moreover, the legal norms of that country - a member of the Customs Union, on the territory of which a violation was discovered, are applied.

Consequences of seizure (arrest) of goods placed under the customs procedure

In case of seizure or seizure of goods placed under the customs procedure, its operation is suspended. After a decision is made to cancel the seizure of goods or to seize them, the customs procedure is resumed.

When the customs procedure is resumed, the interest provided for accrual and payment for the period of suspension of the customs procedure shall not be accrued or paid.

When goods placed under a customs procedure are confiscated or turned into state property by a court decision, the customs procedure in respect of these goods is terminated, and foreign goods confiscated or turned into state property acquire the status of goods of the customs union.

If bringing a person to administrative or criminal liability is associated with non-compliance with the customs procedure, which entails the impossibility of its further application, the procedure must be completed within 15 calendar days from the day following the day on which the decision to hold the person liable comes into force. If the procedure is not completed, then such goods are detained by the customs authorities.

1.4 Procedure for placing goods under the customs procedure

The placement of goods under the customs procedure begins from the moment of submission to the customs authority of the customs declaration and (or) documents required for the placement of goods under the customs procedure.

Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant.

The placement of goods under the customs procedure ends with the release of goods in accordance with the declared customs procedure.

All customs operations related to the placement of goods under the customs procedure are carried out in the customs authorities in working time. The locations of customs authorities are, first of all, checkpoints across the customs border, as well as internal customs authorities.

Certain customs operations may be carried out outside the working hours and outside the location of the customs authorities. Such exceptions are possible upon written request. person concerned, (declarant or customs representative), provided that this will not reduce the effectiveness of customs control of goods and vehicles moved across the customs border.

Submission of the customs declaration in writing must be accompanied by the submission to the customs authority of its electronic copy, unless otherwise established by the Customs Code of the Customs Union, by the decision of the Commission of the Customs Union or the legislation of the member states of the Customs Union in cases provided for by the decision of the Commission of the Customs Union.

In particular, an electronic copy will not be required when submitting passenger customs declarations, declarations for a vehicle, when submitting a written application or a list of goods.

The submission of a customs declaration must be accompanied by the submission to the customs authority of the documents on the basis of which the customs declaration is completed. If these documents do not contain the information declared in the customs declaration, other documents are submitted on the basis of which the customs declaration is filled out.

If a separate documents, on the basis of which the customs declaration is completed, cannot be presented when submitting the customs declaration, upon a reasoned request of the declarant, the customs authority allows the presentation of such documents before the release of goods, and in some cases - after the release of goods.

If, during the customs declaration of goods, the documents used for customs declaration were previously submitted to the customs authority, it is sufficient to submit copies of such documents or indicate information on the submission of such documents to the customs authority. The customs declaration for goods imported on the TT TS is submitted before the expiration of the period of temporary storage of goods, which is 4 months. The customs declaration for goods exported from the Customs Union of the Customs Union is submitted before their departure from the Customs Union of the Customs Union, unless otherwise established by the Customs Code of the Customs Union.

The customs declaration is submitted by the declarant or the customs representative to the customs authority authorized in accordance with the legislation of the member states of the customs union to register customs declarations.

The customs authority registers or refuses to register the customs declaration within a period of not more than 2 (two) hours from the moment the customs declaration is submitted in the manner determined by the decision of the Customs Union Commission dated May 20, 2010 No. 262.

One of the conditions for placing goods under the customs procedure is the payment of customs payments, except for the cases provided for by the Customs Code of the Customs Union.

Terms of payment of customs duties and taxes are established by the relevant articles within the framework of the regulation of each customs procedure. In general, when goods are placed under customs procedures that provide for the payment of customs duties and taxes, the deadline for their payment is set - before the release of goods.

Article 79 of the Customs Code of the Customs Union defines declarants or other persons as payers of customs duties and taxes, on whom the Customs Code of the Customs Union, international treaties or the legislation of the member states of the Customs Union imposes the obligation to pay customs duties and taxes.

In accordance with Article 196 of the Customs Code of the Customs Union, the release of goods must be completed by the customs authority no later than one business day following the day of registration of the customs declaration, unless otherwise established by the Customs Code of the Customs Union.

In addition, for goods to which export customs duties are not applied, placed under the customs procedure for export, and goods placed under the customs procedure for temporary export, the list of which is determined by the Commission of the Customs Union, the release period is reduced to four hours from the moment of registration of the declaration for goods.

2. Types of customs procedures

customs procedure export transit

For the purpose of customs regulation in respect of goods, the following types of customs procedures are established:

) release for domestic consumption;

) export;

) customs transit;

) customs warehouse;

) processing in the customs territory;

) processing outside the customs territory;

) processing for domestic consumption;

) temporary importation (admission);

) temporary export;

) reimport;

) re-export;

) duty-free trade;

) destruction;

) refusal in favor of the state;

) free customs zone;

) free warehouse;

) a 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).

The customs procedures specified in paragraphs 15) and 16) are established by international treaties of the CU member states.

An innovation of the Customs Code of the Customs Union is the possibility of placing goods under two customs procedures at the same time - export and customs transit.

The procedure for internal customs transit provided for by the Labor Code of the Russian Federation is excluded. Goods transported under the TT CU, including those transported from one internal customs authority to another internal customs authority, must be placed under the customs procedure of customs transit.

The essence of the customs procedure is the procedure for the use and disposal of goods in the customs territory or outside it, depending on the purpose of moving across the customs border.

3. Classification of customs procedures

From the point of view of the structure of the customs process, we can distinguish:

customs procedures forming its independent elements (special customs procedures);

customs procedures included in the production of customs clearance (temporary storage, customs transit).

Depending on the purpose of moving goods and vehicles across the customs border, there are:

customs procedures applied only by legal entities and individual entrepreneurs during commercial movement (special customs procedures for vehicles);

special customs procedures applied by individuals (temporary import, temporary export of goods and vehicles for personal needs); special customs procedures for the movement of goods by certain categories of foreign citizens.

From the point of view of items moved across the customs border for commercial purposes, there are:

customs procedures applicable only to goods;

special customs procedures applicable only to vehicles (temporary import, temporary export of vehicles), spare parts and equipment (Chapter 48 of the Customs Code of the Customs Union).

Depending on the type of vehicle used during the movement or the method of movement of goods, the following should be distinguished:

special customs procedures: applicable to goods moving in international postal items associated with the movement of goods by pipeline transport and power lines (Chapter 47 of the Customs Code of the Customs Union);

customs procedures of a general nature applied to goods transported by traditional modes of transport: road, rail, sea, river, air.

This classification makes it possible to simplify the perception of the legislatively established stages of the customs process and the interdependence of customs procedures and, therefore, to avoid errors in the interpretation of the norms of the Customs Code of the Customs Union.

In the Customs Code of the Russian Federation, adopted in 2004, customs regimes were divided into four groups: basic, economic, final and special, depending on the specifics of their application. On the this moment such classification is no longer valid and no division of customs procedures into groups is applied.

However, if earlier the main provisions on customs regimes and procedures were enshrined in the Customs Code and detailed in the orders of the Federal Customs Service, then at the moment, in addition to this, there is the Federal Law “On Customs Regulation in the Russian Federation”, which clarifies some national features of the application of customs procedures.

Russian legislation needs to become more transparent and liberal in the conditions of the Customs Union of Russia, Belarus and Kazakhstan.

It is necessary to unify technical regulation. Importers cannot clear foreign wine and wine materials, Cell phones, laptops, bluetooth headsets. Cellular operators are forced to postpone the construction of third generation networks in Russia. Because of the Customs Union, they faced the problem of customs procedures for importing equipment for the construction of 3G networks. The problems of customs procedures with licenses spread along the chain. They have already affected importers of civilian and service weapons. The supply of bioadditives and vitamins also stopped.

If we talk about the transparency rating of customs administration, which is determined by the number of documents for cargo clearance and the number of days for the so-called customs clearance. Here, too, the indicators are not the best. For export, the average number of documents required in Russia is 8, for import - 13. For other countries, on average: for export - 4 documents, for import - 6.

Russia ranks 98th out of 119 in terms of customs clearance without physical inspection, and 103rd out of 119 - with inspection. Thus, economic operators lose up to five days to check and clear the cargo. In this regard, Russia significantly loses to both Kazakhstan and Belarus.

Prospects for improving customs procedures:

) improvement of the legislation of the Customs Union;

) to launch unified technical regulations, unified principles of sanitary, veterinary and other types of control;

) implementation and compliance with the administrative provisions of the adopted law on customs regulation in Russia;

) improvement of licensing activities in the Customs Union.

There are a lot of gaps in the functioning of customs procedures in practice, which requires an immediate solution, because. The idea of creating the Customs Union was created at a fast pace, and there are many shortcomings in the legislation that have led, and may lead, if they are not solved, to big economic problems. The prospects for improving the customs procedures of the Customs Union were the problems that arose during the functioning of the customs procedures of the Customs Union.

Conclusion

The customs procedure is one of the types of administrative and legal regimes and the most important institution customs law Russian Federation.

The current customs procedures regulate various aspects of relations arising from the movement of goods and vehicles across the customs border of the Russian Federation. The variety of customs procedures is natural and reflects the prevailing world experience in this area. The degree of legal content and legal regulation of existing customs procedures is of great importance in order to enhance foreign economic activity, improve its quality, as well as to prevent and eliminate emerging offenses.

Improving customs procedures helps to increase the volume of foreign economic activity, improve its quality component, ensuring the dynamic development of the country's economy.

With the help of the customs procedure, a specific procedure for the movement of goods across the customs border is determined, depending on its purpose, the conditions for its location and its permissible use in the customs territory.

The role and importance of customs procedures are very high. The customs procedure establishes the procedure for moving goods across the customs border, depending on the purpose of the goods, the conditions for their presence in the customs territory, establishes the framework within which the goods can be used, the rights and obligations of the person moving the goods, the requirements for the goods placed under this specific procedure.

The rules governing customs procedures are obligatory both for customs authorities and for organizations and persons transporting goods. The customs procedure is chosen by the person moving the goods, and can be replaced by another at his request. However, this choice, as a rule, is determined by a number of circumstances: the purpose and nature of the product, the purpose of importation or the prospects for further use, the conditions under which it is purchased, etc. are taken into account.

The correct choice of the appropriate customs procedure is of great practical importance and economic impact on the results of the enterprise. Thus, an enterprise imports a certain amount of goods, components that will be used to manufacture the final product, for example, structurally complex units, some of which will later be used in the customs territory of the Customs Union, and some are sold outside it. At the same time, some products are imported for research purposes. In the case of a declaration of the customs procedure for release for domestic consumption, first of all, it is necessary to pay customs duties and taxes, which can be quite significant. It seems that, taking into account the purpose of importing goods, one can choose the procedure of temporary import, which implies full or partial exemption from customs duties and taxes, or the procedure for processing in the customs territory of the Customs Union. It also provides for exemption from customs duties and taxes when exporting processed products from the customs territory of the Union.

It should be recognized as unshakable the fact that the application of customs procedures allows, depending on the purpose, 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 economic activity and ultimately contributes to the development of foreign trade exchange, as well as other forms of activity directly related to international trade.

List of sources used

1.Federal Law No. 311-FZ of November 27, 2010 “On Customs Regulation in the Russian Federation”.

2.Decision of the Commission of the Customs Union of May 20, 2010 No. 262 "On the procedure for registration, refusal to register a declaration for goods and registration of a refusal to release goods."

3.Decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 17 "On the Treaty on the Customs Code of the Customs Union".

.Order of the Federal Customs Service of Russia No. 1003 dated August 21, 2007 "On classifiers and lists of regulatory and reference information used for customs purposes".

5.Matvienko G.V. Interaction and classification of customs procedures // Financial Law, 2010, No. 4.

.Anokhina O.N. Commentary on the Customs Code of the Customs Union. - M.: Prospekt, 2011. - 134 p.

.Kozyrin A.N. Legal regulation of customs procedures. Legislative commentary / V.V. Egazarova // Law and Economics. - 2010. - No. 9.

.Molchanova O.V. Customs: textbook / M.V. Kogan. - Rostov-on-Don: Phoenix, 2010. - 314 p.

.Gabrichidze B.N. Customs law: textbook. for universities / A.G. Chernyavsky. - 5th ed., revised. and additional - M.: Dashkov i K, 2010. - 841 p.

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State state educational institution

higher professional education

"Russian Customs Academy"

Vladivostok branch

Department of Administrative and Customs Law

TEST

by discipline: "Institutions of administrative and customs law regulating the activities of customs authorities»

on the topic "Customs procedures: concept, general characteristics»

student

Gurtovoy Denis Nikolaevich

Group 13 4 department

part-time (on the basis of secondary education)

Vladivostok 2013 - 2014

Introduction

1. The concept and types of customs procedures

2. Features of the application of the main types of customs procedures

Conclusion

List of sources used

Introduction

The customs procedure in accordance with subparagraph 26 of paragraph 1 of 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 or outside it.

Direction of movement across the customs border;

Purpose of travel;

goods status;

Conditions for placing goods in the customs regime;

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

Procedure for application of customs duties and taxes;

Other requirements and conditions provided for by the Customs Code of the Customs Union.

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 submission. The Customs Code of the Customs Union established the following types of customs procedures for the purposes of customs regulation in relation to goods:

2) export;

3) customs transit;

4) customs warehouse;

5) processing within 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;

Regardless of the declared customs procedures, persons are required to comply with:

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

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

The day of placing goods under the customs procedure is the day of release of goods by the customs authority.

Customs procedures are designed to determine the status of goods and vehicles. Thus, the purpose of customs procedures is to determine the actions performed with goods and vehicles. However, these actions should not contradict the goals of the customs policy of the Russian Federation, established by Article 2 of the Customs Code of the Customs Union.

These goals are:

Ensuring the most efficient use of customs control tools;

Regulation of commodity exchange in the customs territory of the Russian Federation;

Stimulation of the development of the national economy, etc.

The main customs procedures are as follows:

1) release for domestic consumption;

2) export;

3) international customs transit.

The relevance of this topic lies in the fact that compliance with customs procedures ensures the security of the country, economy, population from huge amount goods, which are often not the most best quality, and also allow to save the country from the outflow of capital, the export of valuables.

The scientific novelty of my research lies in the fact that in connection with Russia's accession to the Customs Union and the adoption of a new Customs Code of the Customs Union, as well as a number of other legal documents while there is no educational literature, as well as monographs of the authors, specifically explaining all existing problems on this issue.

In preparing this work, an analytical research method was used, which consists in comparing the theoretical norms of the new legislation of the customs union with the already existing established ones. practical problems for its implementation.

aim control work is the analysis of customs procedures.

To achieve this goal, it is necessary to perform a number of tasks:

1) Consider customs procedures as a type of administrative regime: types, features, legal regulation.

2) Consider the features of the main types of customs procedures.

3) Analyze the main problems in bringing to responsibility for violation of customs procedures.

4) Summarize all the data received and form a unified idea of customs procedures.

1. Conceptand types of customs procedures

The customs procedure is the main category of 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 presence and permissible use in the customs territory, as well as the rights and obligations of the beneficiary of the customs procedure.

In the highly specialized meaning used in the 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 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” (Part 22, Article 11 of the Customs Code of the Customs Union).

The customs procedure as a type of administrative regime is endowed with certain features:

other purposes in (outside) the customs territory of the customs union. Also here can be attributed the right of the person moving the goods to exercise in relation to his authority of possession, use and disposal;
- the subject, independently, at its own discretion, choosing and declaring the customs procedure in the prescribed form and within the established time limits to the customs authority, is the declarant (customs representative, carrier), while the customs authority checks and confirms the possibility and legality 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 means enjoying benefits and observing 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.

With the help of the customs procedure is determined:

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

2) Conditions for the location of the goods and their permissible use in (outside) the customs territory;

3) Rights and obligations (of the beneficiary) of the customs procedure;

4) In some cases, additional requirements for this product, as well as for the status of the person moving it across the customs border of the Russian Federation.

The customs authorities, in accordance with the chosen procedure, carry out customs control and customs clearance. The procedure for applying a particular procedure is determined in accordance with the Customs Code of the Customs Union and decisions of the Commission of the Customs Union.

For the purpose of customs regulation in relation to goods in the Customs Code of the Customs Union, Article 202 establishes 17 types of customs procedures. All these procedures can be grouped on the following grounds:

Basic customs procedures

Economic customs procedures

Final customs procedures

Special customs procedures

Groups of customs procedures:

1) Basic customs procedures:

a) release for domestic consumption;

b) export;

c) customs transit.

2) Economic customs procedures:

a) processing in the customs territory;

b) processing for domestic consumption;

c) processing outside the customs territory;

d) temporary import;

e) customs warehouse.

3) Final customs procedures:

a) re-import;

b) re-export;

c) destruction;

d) refusal in favor of the state.

4) Special customs procedures:

a) temporary export;

b) duty-free trade;

c) movement of supplies;

d) other special regimes (free warehouse, free customs zone).

The system of customs procedure can be conditionally divided into three components:

1) normative and regulatory;

2) organizational;

3) material and technical.

The placement of goods under the customs procedure begins from the moment of submission to the customs body of the customs declaration and (or) documents required for the placement of goods under the customs procedure in the cases provided for by this Code.

Goods subject to veterinary, phytosanitary and other types of state control may be placed under the customs procedure only after the appropriate control has been carried out. The placement of goods under the customs procedure ends with the release of goods in accordance with the declared customs procedure, with the exception of conditionally released goods, for which certain requirements are established in Article 200 of the Customs Code of the Customs Union.

Conditionally released are goods placed under the customs procedure for release for domestic consumption, in respect of which:

1) Privileges for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of goods, have been granted;

2) restrictions on use and (or) disposal are associated with the provision of documents specified in subparagraph 1 of paragraph 1 of Article 195 of the Customs Code of the Customs Union after the release of goods;

3) the state - a member of the customs union applies the rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Common Customs Tariff. customs procedure duty transit

Conditionally released goods have the status of foreign goods and are under customs control.

Goods are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

Customs procedures can be classified according to their reflection in certain regulatory legal acts:

1) Customs procedures regulated by the norms of the Customs Code of the Customs Union: release for domestic consumption; export; customs transit; customs warehouse; processing in the customs territory;

processing outside the customs territory; processing for domestic consumption; temporary import (admission); temporary export; re-import; re-export; free trade; destruction; refusal in favor of the state.

2) Customs procedures regulated by other regulatory legal acts: free customs zone; free warehouse; 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).

These special regulatory legal acts include, first of all, the Agreements of the Commissions of the Customs Union: agreements “On issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone” and “On free warehouses and the customs procedure of a free warehouse” from 18.06.2010

2. Features of the application of the main types of customs procedures

1) Release for domestic consumption. The content of the customs procedure for release for domestic consumption is disclosed in Article 209 of the Customs Code of the Customs Union. The main characteristic of this customs procedure is the ability to use and (or) dispose of goods after their release without any restrictions, including those of a temporary nature, i.e. goods acquire for customs purposes the status of being in free circulation in the customs territory of the Customs Union.

According to Article 210 of the Customs Code of the Customs Union, the conditions for placing goods under the customs procedure for release for domestic consumption are:

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

It should be taken into account that non-compliance with such measures entails the conditional release of goods, which in turn predetermines the status of such goods as foreign and imposes a number of restrictions related to the use and (or) disposal of these goods (a ban on the transfer of goods to third parties, including through their sale or alienation in any other way). For example, in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, a ban is imposed on the use (operation, consumption) of such goods (Article 200 of the Customs Code of the Customs Union). Goods placed under the customs procedure for release for domestic consumption will also be considered conditionally released if a deferment or installment plan for the payment of customs duties and taxes is granted, or if the amounts of customs payments payable have not been received on the accounts of the customs authorities.

The main feature of the customs procedure for release for domestic consumption is the coincidence of the moments of placing goods under the customs procedure (the moment of the beginning of the customs procedure) and the end of the customs procedure. The moment of termination of the considered customs procedure is associated with a change in the status of foreign goods under customs control to goods in free circulation in the customs territory of the Customs Union.

2) Export procedure.

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.

It is allowed to place under the customs procedure of export goods previously placed under the customs procedures of temporary export or processing outside the customs territory, without their actual presentation to the customs authorities.

Based on the content of the customs procedure under consideration, a person is given complete freedom to use and dispose of goods after their export from the customs territory of the Customs Union, but at the same time, customs duties and customs clearance fees must be paid in respect of goods, and all restrictions established in accordance with the law must be observed. of the Russian Federation on the state regulation of foreign trade activities, and all other conditions established by the Customs Code of the Customs Union and resolutions of the Commission of the Customs Union are met.

The main feature of this customs procedure is that only goods that are in free circulation in the customs territory of the Customs Union can be placed under it.

According to Article 4 of the Customs Code of the Customs Union, the category of goods having for customs purposes the status of being in free circulation in the customs territory of the Customs Union (goods of the customs union) is:

Goods wholly produced in the territory of the Customs Union and not previously exported outside the customs territory of the Customs Union;

Goods released for free circulation in the customs territory of the Customs Union;

Goods manufactured in the Customs Union from fully produced or released for free circulation goods.

When goods are placed under the customs procedure for export, export customs duties (if any) are payable. Internal taxes are refundable.

The establishment of customs duties on goods exported from the CU is dictated, first of all, by the need to prevent the mass export of the state's raw materials abroad. In particular, on the territory of the Russian Federation, this determined the peculiarity of the Russian export tariff - more than 80% of duties are set specifically for raw materials and strategic goods.

When goods are placed under the customs procedure for export, exemption from payment of taxes is granted, or internal taxes are refunded or reimbursed in accordance with the legislation of the Russian Federation on taxes and fees.

3) Customs transit.

Customs transit (Chapter 32 of the Customs Code of the Customs Union and Chapter 29 of the Federal Law - FZ) - 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 customs authority of departure to the customs authority of destination without payment of customs duties, taxes, with the application of prohibitions and restrictions, with the exception of measures of non-tariff and technical regulation.

Customs transit is applied when transporting:

Foreign goods from the customs office at the place of arrival to the customs office at the place of departure;

Foreign goods from the customs office at the place of arrival to the domestic customs office;

Foreign goods, as well as goods of the customs union from the internal customs authority at the place of departure;

Foreign goods from one domestic customs authority to another domestic customs authority;

Goods of the Customs Union from the customs authority of the place of departure to the customs authority of the place of arrival through the territory of a state that is not a member of the customs union.

The placement of goods under the customs procedure of customs transit is allowed subject to the following conditions:

Goods are not prohibited from being imported into the customs territory of the Customs Union or exported from such territory;

In respect of goods, documents confirming compliance with the restrictions associated with the movement of goods across the customs border, if such movement is allowed in the presence of these documents, are submitted;

In relation to imported goods, border control and other types of state control have been carried out, if the goods are subject to such control at the place of arrival;

A transit declaration has been submitted;

With regard to goods, measures have been taken to ensure compliance with customs transit in accordance with Article 217 of the Customs Code of the Customs Union;

Identification of goods is ensured in accordance with Article 109 of the Customs Code of the Customs Union;

Vehicle international transportation properly equipped if the goods are transported under customs seals and seals.

So, for example, in accordance with the Federal Law of January 8, 1998 No. 3 - FZ "On drugs ah and psychotropic substances" transit through the territory of the Russian Federation of narcotic drugs, psychotropic substances and their precursors (substances that can be used in the creation of narcotic drugs and psychotropic substances).

Additional conditions for placing goods under the customs procedure under consideration may also be established by the legislation of the Russian Federation and international treaties of the Russian Federation.

The moment of commencement of the customs procedure is the issuance by the customs authority of departure of a permit for customs transit. The customs authority of departure is the customs authority in the region of activity of which the place of arrival of goods to the customs territory of the Customs Union is located.

Conclusion

Based on the goal that I set when writing this test, we can come to the following conclusions:

Article 4 of the Customs Code of the Customs Union defines the customs procedure as 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 or outside it.

Previously, in the Customs Code of 2003, the customs procedure was understood as “a set of provisions providing for the procedure for performing customs operations and determining the status of goods and vehicles for customs purposes”. If in the Labor Code of the Russian Federation of 2003 the customs procedure was considered as “the procedure step-by-step instruction in order to make certain customs operation above the goods”, i.e. considered as a procedural order, then in the Customs Code of the Customs Union the customs procedure acts as requirements for goods and on the basis of which the regime for the use and disposal of property in the customs territory is established.

If we compare the definition of "customs regime" contained in the 2003 Labor Code of the Russian Federation and the definition of "customs procedure" specified in the Customs Code of the Customs Union, we will see that these definitions are identical, and therefore the concepts of "customs regime" and "customs procedure" are equivalent .

The customs procedure is a kind of administrative regime.

Customs procedures regulated by the norms of the Customs Code of the Customs Union:

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 import (admission);

9) Temporary export;

10) Re-import;

11) Re-export;

12) Duty free trade;

13) Destruction;

14) Refusal in favor of the state.

Customs procedures regulated by other regulatory legal acts (NLA):

1) Free customs zone;

2) Free warehouse;

3) Special customs procedure (a customs procedure that determines for customs purposes the requirements and conditions for the use and (or) disposal of certain categories in the customs territory of the customs union or outside it).

Under the customs procedure "release for domestic consumption", goods and vehicles imported into the territory of Russia remain on it. Goods acquire for customs purposes the status of being in free circulation in the customs territory of the Russian Federation after payment of customs duties and taxes and compliance with all restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities. The customs procedure for release for domestic consumption is the main customs procedure.

The customs procedure "export" means that goods that are in free circulation in the customs territory of Russia are exported from its territory without the obligation to re-import. The export of goods is carried out subject to the payment of import customs duties in the manner prescribed by this Code, compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and compliance with other requirements and conditions established by this Code, other federal laws and other regulatory legal acts of the Russian Federation . When goods are placed under the customs procedure, they are exempted from paying internal taxes provided for by the current Russian legislation on taxes and fees, and if they have already been paid, they are returned or reimbursed. As a rule, the export procedure is used in the execution of contracts for the supply of domestic products abroad. Export stimulates the flow of foreign currency into the country, the development of competitive industries.

The customs procedure "customs transit" means that foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if it is not part of their journey, which begins and ends outside the customs territory RF) without payment of customs duties, taxes, as well as without application to goods of prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the regulation of foreign economic activity. Any foreign goods can be placed under this customs procedure, with the exception of goods whose transit is prohibited in accordance with federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation. The import of transit goods into the customs territory of the Russian Federation indirectly has a beneficial effect on the domestic economy, since it stimulates activity in those areas of it that are somehow related to transportation.

Customs transit shall not apply to goods transported by air if the aircraft, during an international flight at the place of arrival, makes an intermediate or forced (technical) landing without partial unloading (unloading) of goods.

Customs transit in respect of goods transported by international mail, pipelines and power lines is applied subject to the specifics established by this Code.

Features of customs transit in respect of goods transported by rail through the customs territory of the customs union are determined by international treaties of the member states of the customs union.

Features of customs transit in relation to goods transported by sea, as well as transported through the territory of only one state - a member of the customs union, may be established by the legislation of such a state - a member of the Customs Union.

Legal liability for violation of the requirements, restrictions and conditions of the customs procedure is divided into two types: administrative and criminal.

The Customs Code of the Customs Union does not regulate the issues of liability for violation of the requirements, restrictions and conditions of customs procedures, and the Code of Administrative Offenses and the Criminal Code of the Russian Federation do not comply with the new customs code, and therefore there are many problems when holding persons accountable.

List of sources used

1. Customs Code of the Customs Union (Annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state: (dated November 27, 2009 No. 17 edition of April 16, 2010)

2. Customs Code of the Russian Federation (dated May 28, 2003) No. 61 - FZ Adopted by the State Duma of the Federal Assembly of the Russian Federation on April 25, 2003, ed. November 28, 2009

3. Code of the Russian Federation on Administrative offenses: [dated December 30, 2001] No. 195 FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 20, 2001, as amended on October 04, 2010) (as amended and supplemented, effective from November 21, 2010).

4. Criminal Code of the Russian Federation - M.: Exam, 2010. - 191 p.

5. Administrative law / Ed. Popova A.V. - M.: Norma., 2007 - 566 p.

6. Commentary on the Customs Code of the Customs Union / Moiseev E.G. - M.: Prospect, 2011 - 344 p.

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