The concept of “customs procedure”. Functions of customs procedures.
Customs procedure- a set of rules that define, for customs purposes, the requirements and conditions for the use and (or) disposal of goods on customs territory customs union or beyond.
The customs procedure for the release of goods for domestic consumption for the purpose of registration for free circulation and the peculiarities of collecting payments in the conditions of its application.
1. Goods are placed under the customs procedure of release for domestic consumption subject to the following conditions:
1) payment of import duties customs duties, taxes, if tariff preferences, benefits for the payment of customs duties and taxes are not established (the Labor Code of the Russian Federation does not specify preferences and benefits for the payment of customs duties and taxes)
3) documents confirming compliance with restrictions in connection with the use of special protective, anti-dumping and countervailing measures.
2. If the specified conditions are met, the goods acquire the status of goods of the customs union (in the Labor Code of the Russian Federation, goods acquire for customs purposes the status of being in free circulation in the customs territory Russian Federation, that is, in the Customs Code of the Customs Union the status of goods in free circulation is replaced by the status of goods of the customs union).
3. When providing benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of goods, the goods are subject to conditional release and retain the status of foreign goods (in the Labor Code of the Russian Federation, goods for which the conditions for free release are not met are subject to conditional release treatment. As for conditional release, the legislation is also different:
In the Labor Code of the Russian Federation, goods are subject to conditional release in the following cases:
1. if benefits for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation are associated with restrictions on the use and disposal of goods;
2. if goods are placed under the customs regimes of a customs warehouse, duty-free trade, processing in the customs territory, processing for domestic consumption, temporary import, re-export, international customs transit, destruction, as well as under special customs regimes applicable to goods imported into the customs territory Russian Federation);
3. if goods are released without submitting documents and information confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on government regulation externally trading activities.
Classification of customs procedures in accordance with the Customs Code of the Customs Union and their characteristics.
Article 202. Types of customs procedures
1. For purposes customs regulation The following types of customs procedures are established for goods:
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;
15) free customs zone;
16) free warehouse;
17) special customs procedure (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).
2. The customs procedures specified in subparagraphs 15) and 16) of paragraph 1 of this article are established by international treaties of the member states of the customs union.
3. 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 Customs Union Commission.
Release for domestic consumption is 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 established by this Code.
Goods are placed under the customs procedure of release for domestic consumption if the following conditions are met:
1) payment of import customs duties and taxes, if tariff preferences and 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 use of special protective, anti-dumping and countervailing measures.
Export is a customs procedure in which goods of the customs union are exported outside the customs territory of the customs union and are intended for permanent residence outside its borders.
Goods are placed under the customs export procedure if the following conditions are met:
1) payment of export customs duties, if no benefits are established for the payment of export customs duties;
2) compliance with prohibitions and restrictions;
3) submission of a certificate of origin of goods in relation to goods included in the consolidated list of goods formed by the Customs Union Commission in accordance with international treaties of the member states of the Customs Union governing the application of export customs duties in relation to third countries.
Customs transit is 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 shipment to the customs authority of destination without payment of customs duties and taxes with the use of prohibitions and restrictions, with the exception of non-tariff and technical regulation measures.
2. Customs transit is applied when transporting:
1) foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure;
2) foreign goods from the customs authority at the place of arrival to the internal customs authority;
3) foreign goods, as well as goods of the customs union, if this is provided in accordance with paragraph 5) of this article, from the internal customs authority to the customs authority at the place of departure;
(as amended by the Protocol dated April 16, 2010)
4) foreign goods from one internal customs authority to another internal customs authority;
5) 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.
Customs warehouse is a customs procedure in which foreign goods are stored under customs control in a customs warehouse for deadline without paying customs duties, taxes and without applying non-tariff regulation measures.
Any foreign goods can be placed under the customs procedure of a customs warehouse, with the exception of:
goods, the shelf life and (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 (one hundred and eighty) calendar days;
goods, the list of which is determined by a decision of the Customs Union Commission.
Customs law is one of the most complex and confusing branches of law in its classification. It is not surprising that very often, out of ignorance, entrepreneurs make mistakes, since they do not always have the patience to understand all the nuances of this legal field. Customs procedure is no exception. The concept of customs procedure originates from Customs Code RF. So, this is a procedure that determines the procedure for application in relation to imported goods (or Vehicle) special taxes, prohibitions and restrictions. The customs procedure is a reliable regulatory tool for trade activities between the Russian Federation and other countries. In this article we will look at the types and classification of customs procedures.
Types of customs procedures
- Export of goods. Everything is simple here. This is a customs procedure after which the goods are allowed for use in the territory of another country.
- Release of goods/vehicles for domestic consumption. The opposite situation is when the product is allowed to be used in the territory of the country under customs control. Roughly speaking, permitted imports.
- Transit. This is a situation where the transit of goods/vehicles is allowed within the territory of the country under customs control.
- A customs warehouse is a customs procedure when goods are stored in a customs warehouse for some time duty-free (for example, to establish the necessary circumstances).
- Re-imports are situations where goods that were once imported into a country are returned to the sending country.
- Re-export is the same thing, but in the opposite direction.
- Duty-free trade is one of the unique types of customs procedures when goods are sold in special stores without a markup.
- Refusal in favor of the state is a customs procedure when the goods are given to the state free of charge, without payment of compensation.
- Destruction of goods. A situation where imported goods are destroyed for one reason or another. For example, it is enough to recall the situation with sanctioned products that were subject to destruction.
- Free customs zone.
- Specialist. customs procedure – any other procedure that is prescribed by the customs authority when an urgent need arises.
Do you need help from a customs lawyer?
Customs procedure is a set of rules that define, for customs purposes, the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or beyond. There are 17 types of customs procedures: release for domestic consumption; export; customs transit; customs warehouse; processing within the customs territory; processing outside the customs territory; processing for domestic consumption; temporary import (admission); temporary export; re-import; re-export; duty-free trade; destruction; refusal in favor of the state; free customs zone; free warehouse; special customs procedure. The day of placing goods under the customs procedure is the day the goods are released by the customs authority. The responsibility for confirming compliance with the conditions for placing goods under the customs procedure rests with the declarant.
Delivery under customs control is applied if there are certain grounds. Thus, in relation to imported goods, delivery is applied in cases where their placement under a certain customs regime is not carried out in the customs authority, in the region of whose activity there is the place of import of goods into the customs territory or the place of their import from the territory of free customs zones and from free warehouses to the rest part of the customs territory of Russia. Delivery also applies to foreign exported goods subject to customs duties and taxes when they are placed under the customs regime of release for free circulation and in respect of which such payments have not been collected by the customs authorities. The delivery procedure under customs control also applies to processed foreign products goods exported from the customs territory of the Russian Federation, as well as goods moved between warehouses and in some other cases determined by the customs legislation of Russia. In order to ensure the safety of goods transported under customs control, measures such as customs escort are applied.
Delivery of goods is permitted with the permission of the customs authority of departure, subject to the following conditions:
Goods are not prohibited for import and export.
Veterinary or phytosanitary control has been carried out in relation to imported goods, if the imported goods are subject to such control.
There is a permit (license).
The requirements of the customs authorities for the proper equipment of vehicles, for customs escort of goods, for the transportation of goods by a customs carrier, for ensuring the payment of customs payments, etc.
The ability to identify delivered goods is provided.
A document for control over the delivery of goods and other documents necessary for customs purposes are presented.
The customs carrier transports goods under customs control through the customs territory of the customs union in accordance with the customs legislation of the customs union. Entity recognized as a customs carrier after inclusion in the register of customs carriers. The customs carrier is obliged:
1) comply with the conditions and fulfill the requirements when transporting goods in accordance with the customs procedure for customs transit;
2) keep records of goods transported in accordance with the customs procedure of customs transit and submit reports on the transportation of such goods to the customs authorities;
3) fulfill the obligation to pay customs duties and taxes;
4) not to disclose, not to use for one’s own purposes and not to transfer to other persons received from the sender of goods;
5) inform the customs authority about changes in information.
Goods are placed under the customs procedure subject to the following conditions: 1) payment of import customs duties and taxes; 2) compliance with prohibitions and restrictions; 3) submission of documents.
Release for domestic consumption is a customs procedure under which foreign goods are placed and used in the customs territory of the Union Customs without restrictions on their use and disposal.
Export is a customs procedure in which goods of the Union Customs are exported outside the customs of the territory of the Union Customs and are intended for permanent residence outside its borders. It is allowed to place under the customs procedure for the export of goods that were previously placed under the customs procedure for temporary export or processing outside the customs of the territory, without their actual presentation to the customs authorities.
Customs transit is a customs procedure according to which goods are transported under customs control through the customs of the Union Customs territory, including through the territory of a state that is not a member of the Union Customs, from the customs of departure to the customs of destination without paying customs duties and taxes using prohibitions and restrictions, with the exception of non-tariff and technical regulation measures. Customs transit is used when transporting: 1) foreign goods from the customs office of the authority at the place of arrival to the customs office of the authority at the place of departure; 2) foreign goods from the customs office of the authority at the place of arrival to the internal customs office of the authority; 3) foreign goods, as well as goods of the Customs Union, from the internal customs of the authority to the customs of the authority at the place of departure; 4) foreign goods from one internal customs of the authority to another internal customs of the authority; 5) goods of the Union Customs from the customs of the authority of the place of departure to the customs of the authority of the place of arrival through the territory of a state that is not a member of the Customs of the Union. Unloading , reloading of goods transported in accordance with the customs procedure of customs transit, replacement of vehicles international transportation, are allowed with the permission of the customs authority.
Customs escort – escort of vehicles transporting goods in accordance with the customs transit customs procedure, which is carried out officials customs authorities or other organizations in accordance with the legislation of the Member States in order to ensure compliance with transit customs.
Customs warehouse is a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without paying duties, taxes and without applying non-tariff regulation measures. Any foreign goods can be placed under a customs warehouse, with the exception of: goods for a period of less than 180 days. Goods previously placed under other customs procedures can be placed under the customs warehouse procedure.
Processing on customs territory is a customs procedure in which foreign goods are used to carry out processing operations on the customs territory of the Customs Union within a specified period of time with full conditional exemption from import duties and taxes and without the use of non-tariff regulation measures with the subsequent export of processed products outside the customs. territory of the Customs Union.
Processing outside the customs territory is a customs procedure in which goods of the Union Customs are exported from the customs of the territory of the Union Customs for the purpose of carrying out processing operations outside the customs of the territory of the Union Customs within the established time limits with a complete conditional exemption from payment of export duties and without the use of non-tariff regulation measures with subsequent import processed products to customs territory.
Processing for domestic consumption - customs is a procedure in which foreign goods are used to carry out processing operations in the customs territory of the Union customs within the established time limits without paying import duties, with the use of prohibitions and restrictions, as well as restrictions in connection with the use of special protective, anti-dumping and countervailing measures subject to the subsequent placement of processed products under the customs procedure for release for domestic consumption with the payment of import duties at the rates applicable to processed products.
In order to identify foreign goods in their processed products, the following methods can be used:
affixing by the declarant, the person carrying out processing, or customs officials of seals, stamps, digital and other markings on the original foreign goods;
detailed description, photographing, drawing to scale of foreign goods;
comparison of pre-selected samples, samples of foreign goods and their processed products;
use of existing product markings, including serial numbers.
other methods that can be applied based on the nature of the goods.
Temporary import (admission) is a customs procedure in which foreign goods are used for a specified period at customs in the territory of the Customs Union with conditional exemption, full or partial, from payment of import duties, taxes and without the use of non-tariff regulation measures, followed by placement under the customs procedure of re-export. Placement is permitted provided that it is possible to identify the goods placed under this customs procedure during their subsequent customs declaration in order to complete the temporary import customs procedure.
Temporary export is a customs procedure in which goods of the Union Customs are exported and used for a specified period outside the customs of the territory of the Union Customs with full exemption from payment of export duties and without the use of non-tariff regulation measures, followed by placement under customs in a re-import procedure. Goods placed under customs the temporary export procedure and the territories of the Union Customs actually exported from customs lose the status of goods of the Union Customs.
Re-import is a customs procedure in which goods previously exported from the customs territory of the Customs Union are imported back into the customs territory within the time limits established by the Code without paying import duties, taxes and without applying non-tariff regulation measures.
Re-export is a customs procedure in which goods previously imported into the customs territory of the Union Customs, or products of processing of goods placed under the customs procedure for processing at the customs territory, are exported from this territory without payment and (or) with a refund of paid amounts of import duties, taxes and without application of non-tariff regulation measures.
Duty-free trade is a customs procedure in which goods are sold at retail in duty-free shops to individuals leaving customs in the territory of the Union Customs, or to foreign diplomatic missions, consular offices, diplomatic agents, without paying duties, taxes and without applying non-tariff regulation measures.
Destruction is a customs procedure in which foreign goods are destroyed under customs control without paying import customs duties, taxes and without applying non-tariff regulation measures. Destruction of goods means neutralization, complete destruction or other bringing of goods into a state in which they partially or completely lose their consumer and (or) other properties and cannot be restored to their original condition in an economically viable way.
Refusal in favor of the state - customs is a procedure in which foreign goods are transferred free of charge into the ownership of a state member of the Customs Union without paying customs duties and without applying non-tariff regulation measures.
The essence of a free customs zone is to provide the participant with foreign economic activity customs benefits and benefits for internal taxation, the opportunity to carry out their production and other activities in the territory free zone, as well as sell their products on the national or foreign market. A free warehouse is a highly specialized small free zone.
Special customs procedure - a procedure in which certain categories of goods according to the list and in accordance with the conditions established by the Union Customs Commission are imported into the country or exported without paying customs duties, taxes and without the application of prohibitions and restrictions, except for cases established by customs legislation in regarding these product categories.
A customs procedure is a 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 purposes of their movement across the customs border and use in the customs territory of the Russian Federation or beyond its borders.
For the purpose of customs regulation in relation to goods in Art. 202 of the Customs Code of the Customs Union establishes the following 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 import (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) 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 on the customs territory of the Customs Union or beyond its borders).
The essence of customs procedures is that they reflect the conditions and formalities that must be observed in relation to goods placed under the relevant procedure.
Using customs procedures, the following are determined:
- o specific procedure for moving goods across the customs border of the Russian Federation, depending on their purpose (purpose of movement);
- o conditions for the location and use of goods on (outside) the customs territory of the Russian Federation; customs goods export
- o the rights and obligations of a person (including a participant in foreign trade activities) who has chosen a particular customs procedure;
- o in some cases, requirements for goods and legal status 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, represents a set of requirements stipulated by: customs clearance goods; carrying out customs control of goods; features of payment of customs duties and taxes.
Regardless of the type of individual customs procedure, the Customs Code of the Customs Union contains conditions for the application of a customs procedure that 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. The specific customs procedure is recorded upon declaration;
- 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) the obligation to comply with 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) mandatory compliance permitting procedure release of goods in accordance with the declared customs procedure. To obtain permission to place goods under a customs procedure, only those documents and information are submitted to the customs authority that confirm compliance with the conditions for placing goods under the customs procedure provided for by the Customs Code. The day of placing goods under the customs procedure is the day the goods are released by the customs authority. The release of goods in accordance with the declared customs procedure is possible only after the customs authority verifies the declarant’s compliance with all the conditions provided for by the Customs Code for placing goods under the chosen customs procedure, and in some cases, the requirements of the customs authority to take measures to ensure payment of customs duties;
- 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 in accordance with the Customs Code of the Customs Union. Each participant in foreign economic activity has the right at any time to change the selected customs procedure to another, subject to compliance with the requirements of the changed and selected customs procedures;
- 7) the obligation to suspend the customs procedure when the status of the goods changes. In case of seizure of goods in a case of violation customs rules, for example, as material evidence, the customs procedure in relation to this product is suspended.
The customs procedure is also suspended when foreign goods are 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 when importing goods - the moment of crossing customs border RF. 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.
Customs procedures- administrative regime in force in relation to goods imported into the customs territory, located on it or exported from it.
The customs procedure determines the rights and obligations of persons who have imported, possessed or exported goods. The customs procedure determines which goods can be placed under this procedure (foreign goods or goods of the customs union), as well as the obligation to pay customs duties and other restrictions associated with a specific procedure.
In accordance with the Customs Code of the Customs Union, goods are divided into foreign goods and goods of the customs union.
Customs Union goods - goods produced entirely on the territory of the Customs Union from goods of the Customs Union, or partially produced in compliance with established requirements. The rule for determining the country of origin of the goods applies here.
A product is considered produced in the country (country of origin of the product) if:
· one of the first four digits of the TNV code has changed.
· the added value of the product is 50 percent or more in relation to the foreign raw materials used.
· completed provided for by law production operations for a given type of product.
Products TS- those that are fully or partially produced in the territory and in compliance with the rules of the customs union. A foreign goods- these are all other goods.
Types of customs procedures:
· Releases for internal consumption
· Export
· Customs transit
· Bonded warehouse
· Processing in customs territory
· Processing outside the customs territory
· Processing for domestic consumption
Temporary import (admission)
· Temporary removal
· Re-import - return of goods that were previously exported from the customs territory.
· Re-export - the export back of goods that were previously imported from somewhere.
Duty free trade
· Destruction
Refusal in favor of the state
Free customs zone
· Free warehouse
· Special customs procedures.
This is the most common procedure. Previously the procedure was called free circulation. The release procedure for domestic consumption is a customs procedure where, when placed under foreign goods are located and used in the customs territory of the Customs Union without restrictions on use and disposal, unless otherwise established by the customs code.
Conditions for placing goods under the customs procedure for release for domestic consumption:
· payment of import customs duties and taxes, unless tariff preferences and benefits are established.
· compliance with prohibitions and restrictions. Restrictions and prohibitions related to the import of certain types of goods (mandatory license, for example).
· submission of documents confirming compliance with restrictions in connection with the use of special protective, anti-dumping and countervailing measures.
Loading...
