Appendix 1. List of goods not related to goods for personal use Appendix 2. List of goods for personal use prohibited or restricted for import into the customs territory of the Customs Union and (or) export from this territory customs border, with exemption from customs payments Appendix 4. List of used goods for personal use, temporarily imported into the customs territory of the customs union by foreign individuals, with exemption from customs payments Appendix 5. Goods for personal use, moved across the customs border , with payment of customs duties and taxes

Agreement
on the procedure for the movement by individuals of goods for personal use through customs border customs union and customs operations associated with their release
(St. Petersburg, June 18, 2010)

With changes and additions from:

The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, hereinafter referred to as the Parties,

export from the customs territory of the customs union, if they did not leave the place of arrival.

4. At the points of arrival, goods for personal use imported in accompanied baggage may be placed under the customs procedure customs transit in the manner and under the conditions established by Article 9 of this Agreement.

5. When natural persons move goods for personal use, the customs authorities provide these persons with the opportunity to perform customs operations without leaving the means of transport, except when it is necessary to comply with the customs legislation of the customs union.

6. In the event that individuals fail to perform customs operations in respect of goods for personal use provided for by this article, or if it is impossible to release them, these goods are subject to detention in accordance with Chapter 21 of the Code.

7. The procedure for performing customs operations in respect of goods for personal use, moved by individuals across the customs border, and reflecting the fact of recognizing such goods as not being under customs control is determined by the decision of the Commission of the Customs Union.

8. Customs control in respect of goods for personal use, moved across the customs border, is carried out in accordance with the Code.

9. Features of customs operations in respect of goods for personal use of an individual arriving (moving) for permanent residence in a state - a member of the customs union, a refugee, forced migrant determined by the decision of the Customs Union Commission.

10. Features of customs operations in respect of goods for personal use sent in international postal items are determined by the customs legislation of the customs union.

1. Declaration of goods for personal use is carried out by individuals when they cross the customs border simultaneously with the presentation of goods to the customs authority.

Declaration of goods for personal use, with the exception of those sent in international mail and placed under the customs procedure of customs transit, is made in writing using the passenger customs declaration.

The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by the decisions of the Commission of the Customs Union.

An individual has the right, at his own request, to declare goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

2. The following shall be subject to customs declaration in writing:

1) goods for personal use, transported in unaccompanied baggage or delivered by the carrier to the address of an individual;

2) goods for personal use, moved in any way, in respect of which prohibitions and restrictions are applied, except for measures of non-tariff and technical regulation;

3) goods for personal use, moved by any means, including temporarily imported, the value and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs payments;

4) vehicles for personal use, moved in any way, with the exception of Vehicle for personal use, registered in the territory of the member states of the Customs Union, temporarily exported from the customs territory of the Customs Union and imported back into such territory;

5) cash cash and (or) monetary instruments moved by individuals across the customs border, in cases established by the customs legislation of the customs union;

6) cultural values;

7) goods for personal use imported in accompanied baggage, if the natural person moving them has unaccompanied baggage;

8) goods for personal use specified in paragraphs 3-10 of Section I of Appendix 3 to this Agreement.

3. Declaration of goods for personal use is made by the declarant or a customs representative acting on behalf and on behalf of the declarant.

Declaration of goods for personal use of an individual under the age of sixteen is made by the person accompanying him (one of the parents, adoptive parent, guardian or custodian of this person, other person accompanying him or representative of the carrier in the absence of accompanying persons, and in case of organized exit (entry) groups of minors unaccompanied by parents, adoptive parents, guardians or trustees, other persons - by the head of the group or the representative of the carrier).

The declarant may be an individual state - a member of the customs union or a foreign individual:

having at the time of crossing the customs border the right to possess, use and (or) dispose of goods for personal use, transported in accompanied baggage;

transferring (transferring) goods for personal use, including vehicles transported in unaccompanied baggage, to the carrier for their actual movement across the customs border;

acting as a sender of goods for personal use sent in international postal items;

to whose address goods for personal use, including vehicles, have been received as goods delivered by the carrier, or who sends such goods outside the customs territory of the customs union;

following on a vehicle for personal use, moving across the customs border, belonging to him on the right of possession, use and (or) disposal;

acquired the right to own, use and (or) dispose of a vehicle for personal use, located in the customs territory of the customs union under customs control, by a court decision or the right of inheritance;

having the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the customs union under customs control;

having the right to move goods for personal use with exemption from customs payments in the cases provided for in Appendix 3 to this Agreement.

4. When declaring goods moved for personal use in writing, the declarant shall:

1) submit to the customs body the documents on the basis of which the customs declaration is completed, including those confirming the payment of customs payments or ensuring the payment of customs duties and taxes;

2) present the declared goods at the request of an official of the customs body;

3) pay due customs payments or ensure payment of customs duties and taxes in the cases established by the Code and (or) this Agreement;

4) fulfill other requirements provided for by the customs legislation of the customs union.

5. When moving coffins with bodies (remains) and urns with ashes (ashes) of the deceased across the customs border, declaration is carried out by submitting an application in any form by a person accompanying the coffin with the body (remains) or urn with ashes (ashes) of the deceased, with the submission of documents specified in parts two and three of this paragraph.

When exporting coffins with bodies (remains) of the dead and urns with ashes (ashes) from the customs territory of the Customs Union, the following documents are submitted:

1) a death certificate issued by the civil registry departments in the manner established for the registration of civil status acts in the Member States of the Customs Union, or a medical death certificate, or notarized copies of these documents;

2) conclusion of arbitrary form local authorities state sanitary supervision on the possibility of exhumation in case of reburial;

3) an act (certificate) of any form of a specialized organization that carried out funeral services for sealing zinc coffins, indicating that they do not contain foreign attachments, with an inventory of the things and valuables of the deceased, if they are sent along with the body (remains) of the deceased.

When importing into the customs territory of the Customs Union urns with ashes (ashes) and coffins with bodies (remains) of the dead, the following documents are submitted:

1) a death certificate issued by an authorized institution of the country of departure, or a medical death certificate or copies of these documents;

2) an act (certificate) of an arbitrary form of the organization that carried out funeral services for sealing zinc coffins, indicating that there are no extraneous investments in them, with an inventory of the things and valuables of the deceased attached if they were sent along with the body (remains) of the deceased.

Article 9
Placement of goods for personal use under the customs procedure of customs transit

1. The following goods for personal use transported in accompanied baggage may be placed under the customs procedure of customs transit:

vehicles for personal use that are not registered in the customs territory of the customs union and the territory of a foreign state;

goods for personal use, in respect of which exemption from customs payments is granted in accordance with this Agreement when they are moved from the place of arrival to the customs authority in the region of activity of which the individual permanently or temporarily resides.

The procedure and conditions for placing goods for personal use under the customs procedure of customs transit are determined by the customs legislation of the customs union and this Agreement.

2. When goods for personal use are placed under the customs procedure of customs transit, an individual shall submit a transit declaration to the customs authority and deposit security for the payment of customs duties and taxes, unless otherwise specified by this Agreement.

3. When transporting goods for personal use in accordance with the customs procedure of customs transit, an individual acting as a declarant shall bear the same obligations as the carrier, in accordance with the customs legislation of the customs union.

Article 10
Release of goods for personal use

1. Customs operations related to the release of goods for personal use are performed in relation to:

goods for personal use (with the exception of vehicles) transported by individuals in accompanied baggage - at the places of arrival or departure or at the customs authority in the region of activity of which the individual permanently or temporarily resides;

goods for personal use (with the exception of vehicles) transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the legislation of states - members of the Customs Union, or at the customs office of destination (place of delivery) located on the territory of the state - a member of the Customs Union, where an individual permanently or temporarily resides, or at the customs office of departure;

vehicles for personal use, registered in the territory of a foreign state, moved by individuals following them - at the places of arrival or departure or at the customs authority in the region of activity of which the individual permanently or temporarily resides;

vehicles for personal use, registered in the territory of a foreign state, moved by individuals in unaccompanied baggage or as goods delivered by a carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the law states - members of the customs union, or in the customs office of destination (place of delivery), or the customs office of departure;

vehicles for personal use, not registered in the territory of a foreign state and the customs territory of the customs union, moved by individuals following them - at the places of arrival on the territory of the member state of which the individual permanently or temporarily resides, or in the customs authority, in the region of activity which a natural person permanently or temporarily resides, or in places of departure;

vehicles for personal use, not registered in the territory of a foreign state and the customs territory of the customs union, transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the legislation of the Member States of the Customs Union, or at the customs office of destination (place of delivery) located on the territory of the State - a member of the Customs Union, where an individual permanently or temporarily resides, or at the customs office of departure;

goods for personal use (with the exception of vehicles) carried in accompanied baggage, which are exempt from customs duties in the manner and under the conditions established by paragraphs 3-10 of Section I of Appendix 3 to this Agreement:

1) in the customs body in the region of activity of which the natural person moving goods permanently or temporarily resides;

2) at the places of arrival or departure - provided that the customs authority of one state - a member of the customs union confirms to the customs authority of another state - a member of the customs union that the individual has fulfilled the conditions for exemption from customs payments.

2. Release of goods for personal use or denial of such release shall be carried out within the following terms:

immediately after the customs control when moving goods for personal use in accompanied baggage, except in cases where the release of these goods is impossible for reasons beyond the control of the customs authority at the places of arrival or departure;

no later than one working day following the day of registration of the passenger customs declaration with the customs authority in the region of activity of which the natural person permanently or temporarily resides, or with another customs authority in accordance with the provisions of this Agreement.

The extension of the term for the release of goods for personal use is carried out in the manner prescribed by the Code.

Article 11
Restrictions on the use of goods for personal use after their release

1. Vehicles for personal use specified in paragraphs 22 and 23 of Section V of Appendix 3 to this Agreement may be used in the customs territory of the Customs Union by individuals who imported them.

2. The transfer of the right to use and (or) dispose of such vehicles for personal use to other persons is allowed only:

subject to their customs declaration and payment of customs duties and taxes at the rates provided for in paragraphs 10-12 of Section IV of Annex 5 to this Agreement for the release of goods for personal use into free circulation, unless other uniform rates are established in accordance with an international treaty of the Member States customs union. The release of such vehicles for free circulation is carried out in the customs authority in the region of activity of which the natural person permanently or temporarily resides, to whom the rights of use and (or) disposal are transferred;

for the export of vehicles outside the specified territory with the permission of the customs authority in accordance with the legislation of the state - a member of the customs union, if such export cannot be carried out by the declarant due to death, serious illness of the individual who carried out the import, or other objective reason.

3. Before the expiration of the period of temporary importation, vehicles referred to in paragraph 1 of this article shall be subject to customs declaration to the customs authority for the purpose of release for free circulation, for the purpose of re-export or placement under the customs procedures established by the Code.

An individual is released from the obligation to declare vehicles, provided for in part one of this paragraph, if the circumstances specified in subparagraphs 5) and 6) of paragraph 1 of Article 5 of this Agreement have occurred in respect of these vehicles, before the expiration of the period for the temporary importation of such vehicles, and the customs authority provided evidence of the occurrence of such circumstances.

III. Customs payments

Article 12
Payment of customs duties in respect of goods for personal use

1. Customs payments are not paid in respect of goods for personal use, moved across the customs border, specified in Annexes 3 and to this Agreement.

2. Customs duties and taxes are paid in respect of goods for personal use moved across the customs border specified in Appendix 5 to this Agreement in the amounts provided for in this Appendix, except when another international treaty of the Member States of the Customs Union grants these States the right establish other uniform rates of customs duties and taxes.

3. For the purposes of calculating customs duties and taxes, the moment of release and the volume of the engine of motor vehicles and motorcycles is determined in the manner prescribed by Appendix 6 to this Agreement.

Article 13
Emergence, termination of the obligation to pay customs duties, taxes in respect of goods for personal use, with the exception of vehicles

1. The obligation to pay customs duties and taxes calculated in accordance with this Agreement in respect of goods for personal use, subject to customs declaration in writing, transported across the customs border in accompanied and unaccompanied baggage, as well as goods delivered by a carrier, arises with the declarant upon registration by the customs authority of the passenger customs declaration;

2. The obligation to pay customs duties and taxes in respect of goods for personal use subject to customs declaration in writing, transported across the customs border in accompanied and unaccompanied baggage, as well as goods delivered by a carrier, shall be terminated by the declarant:

1) in case of refusal of the customs authority to release goods for personal use - in relation to the obligation to pay customs duties and taxes that arose during the registration of the customs declaration by the customs authority;

2) when paying or collecting in full the customs duties, taxes calculated at the rates established by this Agreement for the release of goods for personal use into free circulation;

3) when goods for personal use are transferred into the ownership of a member state of the customs union in accordance with the legislation of that state;

4) when placing goods for personal use in accordance with the established procedure under the customs procedures for destruction or refusal in favor of the state;

5) upon destruction (irretrievable loss) of goods for personal use due to an accident or action force majeure or as a result natural loss under normal conditions of transportation (transportation) and (or) storage;

6) when foreclosing goods for personal use, including at the expense of the cost of goods for personal use, in accordance with the legislation of the state - a member of the customs union;

7) when goods for personal use are released for free circulation with exemption from customs payments in accordance with this Agreement;

8) if the amount of the unpaid amount of customs duties and taxes does not exceed the amount equivalent to two euros at the exchange rate established in accordance with the legislation of the state - a member of the customs union, on the territory of which the obligation to pay customs duties and taxes arose, in force at the time the obligation arises payment of customs duties and taxes;

9) upon recognizing the amounts of customs duties and taxes as uncollectible and writing them off in the manner and on the grounds provided for by the legislation of the state - a member of the customs union, the customs authority of which carried out the collection of these amounts;

10) in connection with the death of the declarant or declaring him dead in accordance with the legislation of the state - a member of the customs union.

3. Customs duties and taxes are payable before the release of goods for personal use for free circulation.

4. Customs duties and taxes in respect of goods for personal use are calculated at the rates established by Sections I-III of Annex 5 to this Agreement.

5. The release of goods for personal use carried in accompanied baggage is carried out by the customs authorities until the amounts of customs duties and taxes paid in respect of goods for personal use are credited to the relevant accounts.

6. Payment of customs payments in respect of goods for personal use may be carried out in a non-cash form or in cash (money) in accordance with the legislation of the state - a member of the customs union.

Article 14
Emergence, termination of the obligation to pay customs duties, taxes in relation to vehicles for personal use

1. Obligation to pay customs duties in respect of vehicles for personal use:

1) arises for the declarant from the moment of registration by the customs authority of the passenger customs declaration submitted for release into free circulation;

2) is terminated at the declarant in the cases established by paragraph 2 of Article 13 of this Agreement.

2. Import customs duties and taxes are payable before release of vehicles for personal use for free circulation.

3. Import customs duties and taxes are calculated at the rates established by Section IV of Annex 5 to this Agreement.

4. The obligation to pay customs duties and taxes in respect of vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals, arises from:

declarant - from the moment of registration by the customs authority of the passenger customs declaration submitted for release for the purpose of temporary stay;

the person to whom the vehicle was transferred for its export in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the date the customs authority issues permission for such transfer.

5. The obligation to pay customs duties and taxes in respect of vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals shall terminate at:

from the moment of export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the expiration of the temporary import period established by the customs authority, except for cases when the deadline for payment of customs duties and taxes has come before the expiration of the temporary import period;

if the vehicle is transferred by the declarant to a person for the export of the vehicle in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the date of issuance of a permit for such transfer by the customs authority, except for cases when the deadline for payment of customs duties and taxes has come before the issuance of such permit;

2) a person to whom the vehicle was transferred for export in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the moment of export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the expiration of the temporary import period established by the customs authority, with the exception of cases when the deadline for payment of customs duties and taxes has come before the expiry of the temporary import period;

3) the persons specified in this paragraph - in the cases specified in paragraph 2 of Article 13 of this Agreement;

6. The deadline for payment of customs duties and taxes in respect of temporarily imported vehicles is:

1) when transferring temporarily imported vehicles to other persons without the permission of the customs authority - the day of transfer, and if this day is not established - the day of registration by the customs authority of the passenger customs declaration filed for release for personal use for the purpose of temporary stay;

2) in case of loss of temporarily imported vehicles during the period of their temporary import established by the customs authority, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (transportation) and storage - the day of loss of goods , and if this day is not established - the day of registration by the customs authority of the passenger customs declaration filed for release for personal use for the purpose of temporary stay;

3) in case of non-exportation of vehicles temporarily imported into the customs territory of the Customs Union before the expiration of the period of temporary importation established by the customs authority - the day of expiration of the period of their temporary importation.

7. Import customs duties and taxes, in the cases specified in paragraph 6 of this article, shall be payable in amounts corresponding to the amounts of customs duties and taxes that would be payable upon release of goods for personal use into free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, in accordance with which the vehicles were released for personal use for the purpose of temporary stay in the customs territory of the customs union.

8. Before the expiration of the period of temporary import established by the customs authority, vehicles for personal use may be declared for release into free circulation.

Customs duties and taxes in the case specified in part one of this paragraph shall be payable in amounts corresponding to the amounts of customs duties and taxes that would be payable upon release of vehicles for personal use for free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, according to which the vehicles were released for personal use for the purpose of temporary stay in the customs territory of the customs union.

In the case of release of vehicles for personal use for free circulation after the expiration of the period of temporary import established by the customs authority, such release is carried out by the customs authority after payment (collection) of customs duties and taxes calculated in accordance with part two of this paragraph.

In case of payment of customs duties and taxes in respect of temporarily imported vehicles for personal use in order to recognize them as not being under customs control in accordance with this Agreement, customs duties and taxes are calculated in accordance with part two of this paragraph.

The total amount of customs duties and taxes payable in respect of a vehicle for personal use declared for free circulation before the expiration of the temporary import period established by the customs authority, if such vehicle was recognized as not being under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 Article 5 of this Agreement shall not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this paragraph.

The total amount of customs duties and taxes payable in respect of a vehicle for personal use declared for free circulation after the expiration of the period of temporary import established by the customs authority shall not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this clause .

9. Payment of customs duties in respect of vehicles for personal use may be carried out in a non-cash form or in cash (money) in accordance with the legislation of the state - a member of the customs union.

Article 15
Emergence, termination of the obligation to pay customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit

1. The obligation to pay import customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit arises for the declarant from the moment the customs authority registers the transit declaration.

2. The obligation to pay import customs duties and taxes in respect of goods for personal use placed (placed) under the customs procedure of customs transit shall be terminated by the declarant:

1) upon completion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of the Code, except for the case when during the operation of this procedure the deadline for payment of import customs duties and taxes has come;

2) in cases specified in paragraph 2 of Article 13 of this Agreement.

3. In the event of non-delivery of foreign goods to the place of delivery established by the customs body, the deadline for payment of import customs duties and taxes shall be:

1) if the non-delivery of foreign goods occurred due to the transfer of goods by the carrier to the recipient or another person without the permission of the customs authority - the day of such transfer, and if this day is not established - the day of registration of the transit declaration by the customs authority;

2) if the non-delivery of goods for personal use occurred due to the loss of goods, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (transportation) and storage, - the day of such loss, and if this day not set - the day of registration by the customs authority of the transit declaration;

3) if the non-delivery of goods for personal use occurred for other reasons - the day of registration of the transit declaration by the customs authority.

4. Import customs duties and taxes shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable upon release of goods for personal use for free circulation in accordance with this Agreement, calculated on the day of registration by the customs authority of the transit declaration.

5. Upon termination in accordance with subparagraph 1) of paragraph 2 of this article of the obligation to pay import customs duties, taxes paid or collected in accordance with paragraphs 3 and this article, import customs duties and taxes shall be refunded (offset) in the manner established by the Code.

Article 16
Ensuring the payment of customs duties and taxes

1. Security for the payment of customs duties and taxes in respect of goods for personal use shall be provided to the customs authority upon:

placement under the customs procedure of customs transit of goods, as well as vehicles for personal use, not registered in the customs territory of the customs union and the territory of a foreign state, unless otherwise specified by this Agreement;

temporary import by individuals of the member states of the customs union into the customs territory of the customs union of vehicles registered in the territory of foreign states;

in other cases established by the customs legislation of the customs union.

2. Payment of import customs duties and taxes in respect of goods for personal use is ensured by the methods established by the Code and (or) the legislation of the state - a member of the customs union, in the following amounts:

1) in relation to cars - in the amount corresponding to the amount of customs duties and taxes that would be payable when cars were released for free circulation, unless other amounts are established in accordance with the customs legislation of the customs union or international treaties of the member states of the customs union;

2) in respect of goods for personal use, including vehicles, except for cars, in the amount corresponding to the amount of customs duties and taxes that would be payable upon release of goods for free circulation.

3. Security for the payment of customs duties and taxes shall not be provided in the cases established by the Code.

4. When transporting goods for personal use in accordance with the customs procedure of customs transit, the customs authority to which security for the payment of customs duties and taxes is provided, as well as the procedure for mutual recognition of security for the payment of customs duties and taxes, shall be determined in accordance with the Code.

5. In the event that the payment of customs duties and taxes in respect of vehicles for personal use is secured in cash (money), security for the payment of customs duties and taxes may be provided in a non-cash form or in cash (money) in accordance with the legislation of the Member State customs union.

Article 17
Transitional provisions

1. Cars imported after January 1, 2010 into the territory of the Republic of Belarus or the Republic of Kazakhstan from third countries, in respect of which customs duties and taxes have been paid at rates different from those established by Annex 5 to this Agreement, in Russian Federation recognized as foreign goods:

before payment of customs duties and taxes in the amount of the difference between the amounts of customs duties and taxes paid and the amounts of customs duties and taxes payable at the rates specified in Appendix 5 to this Agreement, or

Part one of this paragraph does not apply to cars imported after January 1, 2010, in respect of which customs duties have been paid at the rates established by the Common Customs Tariff of the Customs Union.

2. The difference between the paid amounts of customs duties and taxes in respect of cars imported into the territory of the Russian Federation, imported into the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, and the amounts of customs duties and taxes payable at the rates specified in Appendix 5 to hereof may be paid respectively to the budget of the Republic of Belarus or the Republic of Kazakhstan prior to import into the territory of the Russian Federation.

3. In relation to the cars specified in paragraph 1 of this article, when they are imported into the territory of the Russian Federation, customs control is carried out, and if it is necessary to pay customs payments, customs operations are performed in the manner established by the legislation of the Russian Federation, taking into account paragraphs 3-5 of this article .

4. In the event that customs duties and taxes in respect of cars specified in paragraph 1 of this article are not paid to the budget of the Republic of Belarus or the Republic of Kazakhstan in the amount specified in paragraph two of part one of paragraph 1 of this article, prior to importation into the territory of the Russian Federation, such customs duties, taxes are paid in federal budget of the Russian Federation during their customs declaration to the customs authority of the Russian Federation, in the region of activity of which there are checkpoints and (or) crossing points on the Russian-Kazakhstan or Russian-Belarusian sections of the state border of the Russian Federation.

5. Cars referred to in paragraph 1 of this article, registered in the territory of the Republic of Belarus or the Republic of Kazakhstan, may be temporarily imported into the territory of the Russian Federation only by persons permanently residing in the Republic of Belarus or the Republic of Kazakhstan, without paying customs duties, taxes and without making a security for payment customs duties, taxes. The importation and use on the territory of the Russian Federation of such vehicles by other persons, as well as their alienation, transfer for use, disposal on the territory of the Russian Federation shall be allowed only on condition that they are customs declared in the customs authorities of the Russian Federation and customs duties and taxes are paid in accordance with paragraph 1 of this articles.

6. Additional conditions for the use and (or) disposal, as well as registration on the territory of the Russian Federation of the cars specified in paragraph 1 of this article, before they acquire the status of goods of the customs union, as well as the procedure for such use and (or) disposal, the implementation of their registration are determined in accordance with the legislation of the Russian Federation.

7. The customs authorities of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation exchange information on cars imported and released for free circulation on the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, and the amount of customs duties and taxes paid in respect of such cars.

8. Goods for personal use, with the exception of cars referred to in paragraph 1 of this article, imported by individuals into the territory of a state - a member of the customs union before the entry into force of the Code, from the date of entry into force of the Code are considered goods of the customs union.

Cars referred to in paragraph 1 of this article, after January 1, 2013, are recognized in the Russian Federation as goods of the customs union, regardless of the fact of payment of customs duties and taxes to the federal budget of the Russian Federation in the amount of the difference between the amounts of customs duties, taxes paid and the amounts of customs duties, taxes, payable at the rates specified in Annex 5 to this Agreement.

Article 18
Application status and how to make changes

Annexes to this Agreement are its integral part.

By agreement of the Parties, this Agreement and its annexes may be amended by separate protocols that are an integral part of this Agreement.

Article 19
Dispute Resolution

Disputes between the Parties related to the interpretation and (or) application of the provisions of this Agreement are resolved, first of all, through consultations and negotiations.

If the dispute is not settled by the parties to the dispute through negotiations and consultations within six months from the date of the official written request for their holding, sent by one of the parties to the dispute to the other party to the dispute, then, unless otherwise agreed between the parties to the dispute regarding the method of its resolution, either party dispute may refer this dispute for consideration to the Court of the Eurasian Economic Community.

The Customs Union Commission assists the Parties in resolving a dispute before it is submitted for consideration to the Court of the Eurasian Economic Community.

Article 20
The procedure for the entry into force of the Agreement

This Agreement is subject to ratification and is temporarily applied from the date of entry into force of the Treaty on the Customs Code of the Customs Union dated November 27, 2009.

This Agreement shall enter into force from the date of receipt by the depository of the last written notification through diplomatic channels of the completion by the Parties of the internal procedures necessary for the entry into force of this Agreement.

Done in Saint Petersburg on June 18, 2010 in one original copy in Russian.

The original copy of this Agreement shall be kept by the Customs Union Commission, which shall send to each Party a certified copy of this Agreement.

For the Republic of Belarus

For the Republic of Kazakhstan

For the Russian Federation

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FEDERAL STATE INSTITUTION

State educational institution

higher professional education

"RUSSIAN CUSTOMS ACADEMY"

Rostov branch

Department of Organization of Customs Control and TSTK

ABSTRACT

discipline "Organization of customs control of goods and vehicles"

"The procedure for the movement by individuals of goods for personal use across the customs border of the customs union"

Completed by: 3rd year student

Faculty of Economics

Zinchenko P.A.

Checked by: teacher

Kornilova V.F.

Rostov-on-Don 2010

WITHPOSSESSION

• INTRODUCTION
• 1. MOVEMENT OF GOODS FOR PERSONAL USE
• 2. CUSTOMS OPERATIONS WITH GOODS FOR PERSONAL USE
• 2.1 Order customs clearance goods moved by individuals for personal use
• 2.2 Customs declaration of goods for personal use
• 2.3 Payment of customs duties in respect of goods for personal use
• CONCLUSION
• LIST OF USED LITERATURE

INTRODUCTION

In accordance with the Customs Code of the Customs Union (hereinafter referred to as the Customs Code of the Customs Union) and Decree of the Government of the Russian Federation of June 17, 2010 N 446 "On submitting to the President of the Russian Federation a proposal to sign an Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the customs union and customs operations related to their release" movement of goods by individuals for personal, family, household and other purposes not related to the implementation entrepreneurial activity needs is a special customs procedure (Chapter 49 of the Customs Code of the Customs Union; also Chapter 23 of the Labor Code of the Russian Federation)

It should be taken into account that in accordance with paragraph 1 of Article 150 of the Customs Code of the Customs Union, all persons on an equal footing have the right to move goods across the customs border in compliance with the provisions established by the customs legislation of the customs union and the legislation of the member states of the customs union. At the same time, in accordance with Article 203 of the Customs Code of the Customs Union, the right to choose a customs procedure for goods moved across the customs border is granted to the person moving them.

It should be noted that the application of any procedure or procedure for the movement of goods and vehicles across the customs border is due to the need to comply with all the requirements and conditions provided for by the customs legislation of the Customs Union and member states.

1. Movement of goods for personal use

The procedure for the movement of goods provided for in Chapter 49 of the Customs Code of the Customs Union applies only to individuals and only to goods moved by them intended for personal, family, household and other needs not related to entrepreneurial activities (hereinafter - for personal use).

Thus, one of the components that are essential for the application of the procedure for the movement of goods, provided for in Chapter 49 of the Customs Code of the Customs Union, is the procedure for determining the purpose of the goods. According to Article 3 of Decree of the Government of the Russian Federation of June 17, 2010 N 446, the classification of goods transported by individuals across the customs border as goods for personal use is carried out by the customs authority using a risk management system based on:

- statements of an individual about the goods being moved (orally or in writing using a passenger customs declaration) in cases established by the Agreement;

- nature and quantity of goods;

- the frequency of crossing an individual and (or) moving goods across the customs border.

Goods for personal use may be moved across the customs border in accompanied or unaccompanied baggage, as goods delivered by the carrier, as well as in international postal items in accordance with Chapter 44 of the Customs Code of the Customs Union. If, under the guise of goods for personal use, goods imported for the purpose of their use in entrepreneurial activity are declared and released, then such goods are considered illegally moved across the customs border, and after their release, the norms of the Customs Code of the Customs Union are applied to such goods without taking into account the specifics established by Chapter 49 Code.

2. Customs operations with goods for personal use

Customs operations in respect of goods for personal use moving across the customs border are carried out in the manner determined by the Customs Code of the Customs Union and (or) an international agreement of the member states of the customs union. Customs operations in relation to goods for personal use are carried out depending on the methods of movement at the places of arrival in the customs territory of the customs union or departure from this territory, or in the customs authority of a member state of the customs union in whose territory an individual who has permanent (or temporary) residence the right to act as a declarant of such goods.

When moving goods for personal use by individuals, the customs authorities provide these persons with the opportunity to perform customs operations without leaving such vehicles, except when it is necessary to comply with the customs legislation of the customs union.

Goods for personal use when moving across the customs border are subject to customs declaration in accordance with Article 355 of the Customs Code of the Customs Union and release for personal use without being placed under customs procedures. The procedure for performing customs operations related to the release of goods for personal use is determined by the customs legislation of the customs union.

At the request of a person moving goods for personal use, such goods may be subject to customs operations related to their placement in temporary storage, placement under customs procedures in accordance with the Customs Code of the Customs Union, as well as export from the customs territory of the Customs Union, if they have not left place of arrival.

In case of failure to perform the customs operations specified in paragraph 4 of Article 354, the goods are subject to detention in accordance with Chapter 21 of the Customs Code of the Customs Union.

Customs control in respect of goods for personal use moving across the customs border is carried out in accordance with the Customs Code of the Customs Union and the international treaty of the member states of the customs union.

2.1 The procedure for customs clearance of goods transported by individuals for personal use

In accordance with paragraph 1 of Article 354 of the Customs Code of the Customs Union, customs operations in respect of goods for personal use moving across the customs border are carried out in the manner determined by the Customs Code of the Customs Union and (or) an international treaty of the member states of the customs union.

The Government of the Russian Federation, by Decree No. 715 of November 27, 2003, approved the "Regulations on the procedure for customs clearance of goods transported across the customs border of the Russian Federation by individuals for personal use" (hereinafter referred to as the Regulations on the procedure for customs clearance) of taxes), which determined the procedure for the implementation of customs procedures and operations during customs clearance of goods transported across the customs border of the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activities. The Customs Code of the Customs Union and the Regulations on the procedure for customs clearance provide for the procedure for customs clearance of the following categories of goods:

b transported by individuals in hand luggage and accompanied baggage;

b transported by individuals in unaccompanied baggage;

l cars moved by individuals.

According to Art. 351 TC CU:

Unaccompanied baggage - goods for personal use belonging to an individual, transferred or transferred to the carrier under an international carriage agreement ( transport expedition) for the actual movement across the customs border in connection with the entry of this individual into the territory of the customs union or his departure from the customs territory of the customs union;

Accompanied baggage - goods for personal use, including hand luggage, directly moved by an individual crossing the customs border;

Goods for personal use delivered by the carrier - goods for personal use transferred or transferred to the carrier under an international transportation agreement (according to the waybill, bill of lading and other documents) for the purpose of actually moving across the customs border to the address of an individual or from an individual who did not cross the customs border ;

Vehicle for personal use - a car, motor vehicle, trailer, water or aircraft, together with spare parts for it and its usual accessories and equipment, fuels and lubricants and fuel contained in its usual tanks, owned or owned by a natural person moving these vehicles across the customs border solely for personal purposes, and not for the transportation of persons for a fee, industrial or commercial transportation of goods for a fee or free of charge.

2.2 Customs declaration of goods for personal use

Customs declaration of goods for personal use is carried out by individuals when they cross the customs border simultaneously with the presentation of goods to the customs authority.

According to paragraph 2 of Art. 355 of the Customs Code of the Customs Union, the following are subject to customs declaration in writing:

b goods for personal use, transported in unaccompanied baggage or delivered by the carrier to the address of an individual;

b goods for personal use, moved in any way, for which prohibitions and restrictions are applied, except for measures of non-tariff and technical regulation;

b goods for personal use, moved by any means, including temporarily imported goods, the value and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs payments established by an international agreement between the Member States of the Customs Union;

b vehicles for personal use, moved by any means, with the exception of vehicles for personal use, registered in the territory of the member states of the Customs Union, temporarily exported from the customs territory of the Customs Union of the Union and imported back into such a territory;

b currency of the states - members of the Customs Union, securities and (or) currency values, traveler's checks in cases established by the legislation and international treaty of the states - members of the Customs Union;

b cultural values;

b goods for personal use imported in accompanied baggage, if the individual moving them has unaccompanied baggage;

b other goods determined by the customs legislation of the Customs Union.

Customs declaration of goods for personal use is made in writing using the passenger customs declaration. The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by the decision of the Commission of the Customs Union. customs declaration goods payment

An individual has the right, at his own request, to make a customs declaration of goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

Customs declaration of goods for personal use of an individual under the age of sixteen is carried out by a person accompanying him (one of the parents, adoptive parent, guardian, other accompanying person or representative of the carrier, and in the event of an organized departure (entry) of a group of minors unaccompanied by parents, other persons - the head of the group or the representative of the carrier). When moving across the customs border coffins with bodies (remains) and urns with ashes (ashes) of the dead, customs declaration is carried out by submitting an application in any form by the accompanying person, with the submission of the documents specified in parts two and three of paragraph 6 of Art. 355. In other cases, goods are declared orally.

At the places of arrival in the customs territory of the customs union or departure from this territory for the purposes of customs declaration of goods for personal use, a double corridor system may be applied. The use of the dual corridor system provides for an independent choice by an individual crossing the customs border of the customs declaration in writing of goods for personal use and the corresponding corridor ("green" or "red") for customs operations. Customs authorities are obliged to inform interested parties about the goods subject to written declaration in accordance with the legislation of the CU member states.

2.3 Payment of customs duties in respect of goods for personal use

Customs payments are not paid in respect of goods for personal use moved across the customs border specified in Annexes 3 and 4 of the Agreement "On the Procedure for Moving Goods for Personal Use by Individuals across the Customs Border of the Customs Union and Performing Customs Operations Related to Their Release". For example, in relation to used goods for personal use, temporarily imported by foreign individuals into the customs territory of the customs union

Customs duties and taxes are paid in respect of goods for personal use transported across the customs border specified in Annex 5 of the agreement in the amounts provided for in this Annex, except for the case when another international treaty of the CU member states grants these states the right to establish other uniform rates customs duties and taxes. For example, for ethyl alcohol of headings 2207 and 2208 90 TN VED CU, in quantities up to 5 liters at a single rate of 22 euros per 1 liter

According to Annex No. 6 to the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release, for the purposes of calculating customs duties and taxes, the moment of release and engine capacity of motor vehicles and motorcycles are determined by the declarant on basis:

ь information contained in the documents confirming their registration in the state of the previous registration;

- information of the manufacturer or general importer, dealer, distributor or other representative of the manufacturer's interests in a member state of the Customs Union, including information contained on identification stickers or plates or encoded in the body number of a car, motor vehicle;

l other auxiliary sources of information.

The conclusion of the representative of the interests of the manufacturer of an auto, motor vehicle in a member state of the customs union may be requested by the customs authority after the completion of customs operations related to the release of an auto, motor vehicle, in order to control information about the moment of release and (or) the working volume of the cylinders of the auto engine - motor vehicle.

If the exact date of manufacture is not determined, but there is information about the year or the year and month of manufacture of the motor vehicle, motor vehicle, the date of manufacture is July 1 of the year of manufacture or the 15th day of the month of manufacture, respectively.

In the absence of documents and information about the information, the year of manufacture of a motor vehicle, motor vehicle is determined by the manufacturing code indicated in the identification number of the motor vehicle, motor vehicle, while the full year is calculated from July 1 of the year of manufacture.

In accordance with Art. 13, the obligation to pay customs duties arises for the declarant from the moment of registration by the customs authority of the passenger customs declaration.

The obligation to pay customs duties is terminated by the declarant in the following cases:

When the customs authority refuses to release goods for personal use in relation to the obligation to pay customs duties and taxes that arose during the registration of the customs declaration by the customs authority; - when paying or collecting in full the customs duties, taxes calculated at the rates established by the Agreement for the release of goods for personal use for free circulation;

- when goods for personal use are transferred to the property of the member state of the Customs Union, in accordance with the law;

- when goods for personal use are placed under customs procedures for destruction or refusal in favor of the state;

In case of destruction (irretrievable loss) of goods for personal use due to an accident or force majeure or as a result of natural wastage under normal conditions of transportation (transportation) and (or) storage; - when foreclosing goods for personal use, including at the expense of the cost of goods for personal use, in accordance with the legislation of the state - a member of the customs union;

- when goods are released for free circulation with exemption from customs payments in accordance with the Agreement;

If the amount of the unpaid amount of customs duties and taxes does not exceed the amount equivalent to two euros at the exchange rate established in accordance with the legislation of the Member State of the Customs Union in whose territory the obligation to pay customs duties and taxes arose, valid at the time the obligation to pay customs duties arises , taxes;

- when recognizing the amounts of customs duties and taxes as uncollectible and writing them off in the manner and on the grounds provided for by the legislation of the state - a member of the customs union, the customs authority of which carried out the collection of these amounts;

- in connection with the death of the declarant or declaring him dead in accordance with the legislation of the state - a member of the Customs Union.

Customs duties and taxes in respect of goods for personal use moved across the customs border shall be paid by individuals at uniform rates of customs duties and taxes or in the form of an aggregate customs payment equal to the sum of customs duties and taxes calculated at the rates of customs duties and taxes applied in in accordance with Article 77 of the Customs Code of the Customs Union.

Uniform rates of customs duties and taxes are established by an international agreement between the member states of the Customs Union.

The procedure for applying uniform rates of customs duties, taxes, total customs payment, the emergence and termination of the obligation to pay customs duties, taxes in respect of goods for personal use, as well as the terms for their payment are determined by an international agreement between the Member States of the Customs Union.

Conclusion

It is planned that by 2020 Russia will be among the top ten countries in terms of receiving tourists. China comes first, the United States comes second, and France comes third.

Usually, the closer the vacation, which means a possible trip to near or far abroad, the more questions. It does not matter whether you fly by plane, travel by train or car, the procedure for moving goods across the border by individuals for personal use is common, regardless of the mode of transport.

Citizens planning to travel abroad need to be aware that since July 1, the rules for the movement of goods by individuals for personal use across the customs border have changed significantly. This area is regulated by Chapter 49 of the Customs Code Customs Union, the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border and more normative documents Customs Union. According to the changed legislation, without paying customs duties and taxes, individuals can import goods (with the exception of vehicles) in accompanied and unaccompanied baggage, the total value of which does not exceed the equivalent of 1,500 euros and the total weight of which does not exceed 50 kg.

If the above norms are exceeded, then in terms of such excess, a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of the specified goods, but not less than 4 euros per 1 kg:

l alcoholic beverages and beer no more than 3 liters per individual over 18 years of age. In case of excess (from 3 to 5 liters inclusive), customs duties are charged at a single rate of 10 euros per 1 liter in terms of exceeding the quantitative norm of 3 liters;

l ethyl alcohol in quantities up to 5 liters are subject to customs duty rates at a single rate of 22 euros per 1 liter;

Tobacco and tobacco products no more than 200 cigarettes or 50 cigars (cigarillos) or 250 gr. tobacco, or the specified products in the assortment with a total weight of not more than 250 grams, per one individual who has reached the age of 18.

Also, when imported into the territory of the Customs Union, goods for personal use received by an individual of a member state of the Customs Union as an inheritance outside the customs territory of the Customs Union, recognized as inherited property (if there are documents confirming the fact of inheritance) are exempted from customs payments.

The procedure for moving cash across the border. Under the new rules, individuals it is possible to simultaneously import or export cash and (or) traveler's checks across the border of the Customs Union in a total amount equal to or not exceeding the equivalent of 10,000 US dollars, which are now not subject to mandatory declaration in writing, but can be declared at the request of an individual faces. If the amount exceeds the specified limit, the need for a written declaration is established (both for import and export).

Securities moved across the customs border of the Customs Union are subject to a written declaration, regardless of the amount.

It should be noted that individuals can move cash, traveler's checks and securities between member states of the Customs Union without declaring.

List of used literature

1. Decree of the Government of the Russian Federation No. 446 dated June 17, 2010 "On submitting to the President of the Russian Federation a proposal to sign an Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the customs union and the performance of customs operations related to their release"

2. Decree of the Government of the Russian Federation No. 715 dated November 27, 2003 "Regulations on the procedure for customs clearance of goods transported across the customs border of the Russian Federation by individuals for personal use"

3. Decision of the Commission of the Customs Union No. 311 dated 18.06.10 "On the Instruction on the procedure for performing customs operations in relation to goods for personal use moved by individuals across the customs border, and reflecting the fact that such goods are recognized as not being under customs control"

4. Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release (dated 06/18/2010)

5. Customs Code of the Russian Federation of May 28, 2003 N 61-F3

6. Customs Code of the Customs Union (dated November 27, 2009)

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The procedure for the movement by individuals of goods intended for personal, family, household and other needs not related to the implementation of entrepreneurial activities. Features of customs clearance and declaration of goods and vehicles.

Traders move goods to make a profit through their sale or use. There is a procedure approved by the customs legislation for performing customs operations and importing goods into the customs territory of the Russian Federation. A total of 5 stages that goods go through when imported into the territory: 1) Presentation of documents and information upon arrival of goods into the customs territory; 2) the customs procedure for customs transit; 3) placement of goods in temporary storage warehouses; 4) declaration of goods; 5) release in accordance with the declared customs procedure.

Submission of documents and information upon arrival of goods to the customs territory.

First of all, when crossing the customs border, notifies the border customs authority about the imported goods, by submitting documents and information. Their form and quantity depend on the type of transport on which these goods are imported. The simplest is presented by the driver motor vehicle: documents for the vehicle; transport documents; consignment notes (CMR); carrier's commercial documents. From July 17, 2012, mandatory preliminary information about goods imported into the territory of the Customs Union by road transport began to operate (CCC decision dated December 9, 2011 No. 899).

To submit preliminary information about the product that will be imported to road transport, a special portal has been created on the FCS website. Information is submitted to all automobile checkpoints no later than 2 hours before the planned import of goods. If the product is intended for the Russian Federation, but passes through the border of Belarus or Kazakhstan, the necessary information must be submitted to the websites of these states. The largest and most complex package of documents is submitted to the customs authority by the captain of the water vessel - the only mode of transport on which a special group of customs officers land to carry out the necessary customs operations. The master submits: a general declaration, a cargo declaration, a declaration of ship orders (information on how much ECM, food is on board), a declaration of personal belongings the ship's crew, the ship's list (a document that each member of the crew does on the ship), passenger lists, transport documents, invoices.

The aircraft commander submits a general declaration - a document used in international transportation practice, containing information about the ownership of the aircraft, route, tail number, etc. Documents on goods carried on board the aircraft, documents on on-board supplies, air waybills, passenger manifest.

Rail transport - railway bills of lading, transfer list, dining car provides information about supplies. All of the listed documents must contain comprehensive information necessary for the implementation of further customs operations, primarily for the reliable declaration of these same goods and for the payment of customs duties. The main purpose of this stage is to place imported goods under customs control, under which they will be until:

· placement under customs procedures for release for domestic consumption, i.e. payment of customs duties;

placement under customs procedures for destruction or refusal in favor of the state;

transfer to state property by others in a legal way;

· the actual export of goods from the customs territory of the customs union.

Customs procedure of customs transit.

Customs procedure of customs transit- this is a 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 to the customs authority of destination without payment of customs duties, taxes, with the application of prohibitions and restrictions, with the exception of measures non-tariff and technical regulation.

Prohibitions: You can not import goods that are prohibited in circulation (weapons, drugs). If further clearance of goods is carried out at the customs authority of the checkpoint, then customs transit does not apply. Transit does not apply when moving goods to aircraft who, when making an international flight, make only technical landings (for refueling) in the territory of the Russian Federation without partial unloading or unloading of goods. The main purpose of customs transit is to ensure the safety of foreign goods, the customs clearance of which has not yet been completed, i.e. customs payments have not been paid, when transported through the territory of the customs union.

To place the goods under this procedure, a transit declaration must be submitted. The transit declaration shall be submitted to the customs office of departure by the following persons:

a participant in foreign economic activity who has concluded a deal on the import of goods;

a person who has the right to own, use or dispose of goods (in the absence of a foreign economic transaction - receiving an inheritance, entering for permanent residence (household things);

foreign individuals moving goods for personal use (tourists);

· Diplomatic and consular institutions of foreign states, when processing the transit of goods necessary for these institutions;

foreign organizations with representative offices in the territory of the Russian Federation or the customs union;

carrier or freight forwarder.

When accepting a transit declaration, an official of the customs authority establishes the following points:

goods to the customs territory

In relation to documents for goods in compliance with the restrictions associated with the movement of goods across the customs border;

in relation to imported goods, border control and other types of state control were carried out.

The identification of goods must be ensured, i.e., the customs authority of destination should not have a question as to whether this product was imported from abroad or not. In the overwhelming majority of cases, the transit of goods is carried out by a customs carrier (a person concludes a contract of carriage).

Obligations of the carrier: 1) to deliver the goods and documents for them within the terms established by the customs authority of departure to the place of delivery of goods, following a certain route (if it is established); 2) ensure the safety of goods, seals and other means of identification of goods, if they were used; 3) prevent unloading, reloading of goods, replacement of vehicles for international transportation without the permission of the customs authority; 4) the delivery time depends on the vehicle (aircraft; car - calculation 500 km / day; railway - at least 2000 km / month; watercraft - the period is indicated); 5) the place of delivery of goods is a permanent customs control zone (TSW or customs warehouse).

When transporting goods by road, various non-standard situations (accidents and other cases) are possible. In the event of an accident or other circumstances that impede the transportation of goods, the carrier is obliged to take all measures to ensure the safety of the goods and immediately inform the nearest customs authority about these circumstances and the location of the goods. If the vehicle is damaged, the carrier is obliged to ensure the transportation of goods to the nearest customs authority or to the customs control zone. The customs procedure of customs transit is completed after delivery to the place specified by the customs authority of departure. In fact, the procedure ends with the transfer of documents and declarations to the customs authority. If necessary, the carrier must ...

He is responsible for: 1) violation of the terms of delivery; 2) destruction of means of identification; 3) violation of delivery routes; 4) non-delivery of goods or documents about them to the destination. In this case, protocols are drawn up at the destination. If, through the fault of the carrier, the goods were destroyed or not delivered, it is the carrier who will pay customs duties for this imported goods.

With a strong desire, the owner of the goods may not apply to the customs carrier, if interested party has its own vehicles necessary for the implementation of customs transit, it can carry out the transportation on its own, subject to the registration of customs escort. Customs escort is issued at the request of the customs person, within 24 hours from the date of filing the application, while the person concerned must pay for travel expenses and provide the official with a return ticket.

The customs authority has the right to refuse the carrier to independently deliver the goods, if there have been cases of violation of customs legislation by this person, the customs authority may itself appoint customs escort.

Customs procedure for temporary storage.

Temporary storage of goods- this is the storage of foreign goods under customs control at temporary storage warehouses or in other places of temporary storage until they are released by the customs authority of the declared customs procedure or until other actions are performed under the law without payment of customs duties.

Persons having authority in relation to the goods or their representatives are not entitled to use the goods or take them out of the territory of the customs control zone. The main purpose of temporary storage is to keep the goods intact and prevent their use until the end of customs clearance and payment of customs duties, in addition. It is on temporary storage warehouses that customs inspection and other forms of customs control are carried out in relation to goods. When goods are placed in temporary storage warehouses, customs authorities are involved. The term of temporary storage is 2 months as a general rule.

Upon the expiration of the temporary storage period, goods not placed under the customs procedure are detained by the customs authorities for the purpose of their sale or destruction. The income from the sale goes to the state budget, food products are destroyed, etc. While the goods are in the temporary storage warehouse, it is possible to carry out actions aimed at their safety, and it is also possible to inspect, measure, move within the temporary storage warehouse. With the permission of the customs authority, samples or samples of goods can be removed from the temporary storage warehouse in the quantities necessary for customs control. From the moment the goods are placed in the temporary storage warehouse, the owner of the goods has an obligation to pay customs duties, which ceases only after the goods are released from the temporary storage warehouse.

In some cases, temporary storage is allowed in other places, in accordance with Art. 198 of the Law "On Customs Regulation in the Russian Federation", temporary storage is allowed at the warehouse of the customs authority, at the recipient's warehouse, at the warehouses of an authorized economic operator, in special places international mail exchange, in places of storage, not received or unclaimed baggage (for railway baggage), in the place of loading or reloading of goods, within seaport and on railway tracks in containers and platforms (agreed with the customs authorities for these purposes).

Goods declaration.

Essentially, a declaration is a statement. During the declaration, the declarant submits to the customs authority the information necessary for the implementation of customs-tariff and non-tariff methods of regulation of foreign economic activity. In trade turnover, a declaration for goods is used, for transit, a transit declaration, a passenger customs declaration (for individuals who import goods for personal purposes), a declaration for a vehicle are used. Declarants can be both individuals and legal entities. If this person is a citizen of Russia, it is either a participant in foreign economic activity (a legal entity), or an individual who enters from abroad, or a transport organization that declares a vehicle.

Foreign citizens are declarants in the following cases: tourists, consular and diplomatic institutions and all persons working there, organizations that have a representative office in the Russian Federation (import goods for the needs of representative offices), a person who has the right to dispose of goods within the framework of a transaction of which one of the parties is the state is a member of the customs union. Decision of the CCC dated May 20, 2010 No. 257 “On instructions for filling out customs declarations and forms of customs declarations”. TD 1 - the main sheet of the declaration and TD 2 - additional sheets. One declaration can be used to declare a consignment of goods consisting of 999 items. First of all, the declaration contains the information necessary for the imputation of tariff and non-tariff methods of regulating foreign economic activity. A customs procedure is provided for the application of the tariff method; product code according to TN VED; country of origin of the goods; characteristics of the consignment (weight, volume, quantity of goods in additional units of measurement).

With the non-tariff method of regulation, information on quotas and licenses is entered into the declaration. Information in the declaration can be entered in numerical, alphabetic form or entered directly in words. A strand of 50 fields in TD 1. Field No. 1 - type of declaration: information is entered in coded form and the customs procedure is entered here.

In accordance with the practice from 1993 to 2010 - this customs procedure was called customs regime. A person, depending on the purpose of moving goods across the customs border, may declare any customs procedure for these goods, which corresponds to the procedure for handling goods. That is, placing a product under a specific procedure in order to comply with its economic interest, the interested person (foreign economic activity participant or manager) determines for himself 2 main points: 1) a specific set of rights and obligations that can be used and that must be observed in the further disposal of this goods; 2) procedure (conditions) for payment of customs payments.

In turn, the customs authority, releasing the goods in accordance with the declared procedure, monitors that the goods are used only within the framework of this procedure and that customs payments are paid on time and in full.

Release for domestic consumption (IM-40)- the customs procedure for placing under which foreign goods are located and used in the customs territory of the customs union without restrictions on their use and disposal. Conditions for the release of goods in accordance with this procedure: payment of all due customs duties (import), compliance with prohibitions and restrictions, provision of documents confirming compliance with restrictions in connection with the use of protective, anti-dumping and attestation measures.

Export (Ex-10)- this is a procedure in which the goods of the Customs Union are exported outside the territory of the Customs Union and are intended for permanent residence outside the territory of the Union. Conditions: payment of export customs duties, observance of prohibitions and restrictions, provision of a certificate of the country of origin of goods. They lose the status of goods of the customs union.

customs transit.

Customs warehouse (IM)- a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without payment of customs payments (duties, taxes and non-tariff regulation measures). Conditions: any goods can be placed, except for those whose expiration date is not long (shelf life is less than six months), there is a list of goods that are not placed in the warehouse. Shelf life as a general rule - no more than 3 years. If the period of storage of goods in the warehouse expires, then the goods will be detained by the customs authorities, the operations are the same as in the temporary storage warehouse, with the permission of the customs authority, you can take customs samples, as well as prepare goods for sale and sorting, pack them, etc. While the goods stored in a warehouse in relation to them, transactions are possible. If while the goods are stored in the warehouse the period of operation customs warehouse expired within 60 days, these goods must be placed under another customs procedure, otherwise these goods will be detained by the customs authorities. If the goods during storage in the warehouse have deteriorated or become unusable, they must be placed under a different procedure, i.e. the operation of this procedure ends with the placement of goods under a different procedure, these goods can be placed in parts under different or entirely under one.

Processing in the customs territory- this is a customs procedure in which foreign goods are used for processing operations in the customs territory of the Customs Union within the established time limits with full or conditional exemption from customs payments and without the application of non-tariff regulation measures, followed by the export of processed products outside the customs territory of the Customs Union.

Conditional release- foreign goods under this procedure retain the status of foreign and if they are not processed on time or if there are violations of this procedure, then they are transferred to pay customs duties as they were thrown into free circulation. Processed products also receive the status of foreign goods. The period cannot exceed 3 years, the operations for processing goods are as follows: processing and processing of goods in which foreign goods change their characteristics (the product code changes - cattle skins - leather); production of goods, including installation, assembly; repair of goods, including restoration and banners of constituent parts; the use as raw materials of goods that contribute to the production of processed products or facilitate it, as well as if these goods are completely or partially consumed in the processing process (catalysts, additives).

Processing outside the customs territory- goods of the Customs Union are exported from its customs territory in order to perform processing operations outside the customs territory within the established time limits in order to perform processing operations outside the customs territory with full or conditional exemption from export customs duties and the application of non-tariff regulation measures with the subsequent importation of processed products into territory of the customs union. Processing operations in this case correspond to the operations listed above with the exception of the last one. The term of processing cannot exceed 2 years.

Processing for domestic consumption- a procedure in which foreign goods are used for processing operations in the territory of the Customs Union without payment of import customs duties using prohibitions and restrictions (all), subject to the subsequent placement of processed products under the customs procedure for release for domestic consumption with payment of import customs duties at the rates applied to processed products. Refining Operations: Can't have repairs or catalysts. The term does not exceed 1 year. Special conditions 1) the amount of import customs duties payable in respect of processed products is less than those that would be payable on the day the foreign goods were placed under the customs procedure for processing for internal consumption if they were placed under the customs procedure for release for internal consumption. 2) processed products cannot be recovered in a cost-effective way.

Universal requirements for all processing procedures - when declaring goods, it is necessary to submit documents on the conditions of processing to the customs authority. This document records the person who received this document, the person who will process the goods, the name, description and classification of the transported goods and processed products, information about the technological cycle; a way to identify goods moved in processed products. Even waste and residues must be indicated which TN VED code they will have, and under which procedure they will be placed.

Temporary importation- this is a procedure in which foreign goods are used for a specified period in the customs territory of the customs union with conditional exemption, full or partial from the payment of customs duties and without the application of non-tariff regulation measures, followed by placement under the customs procedure for re-export. The basis for placing goods under this procedure is most often a lease agreement. It is not allowed to place under this procedure: food products, drinks, cigarettes, raw materials, semi-finished products, Consumables and samples, waste, as well as goods prohibited from importation. Temporarily imported goods must remain in the same condition, except for normal wear and tear or natural wastage. Temporarily imported goods can only be used by the declarant, but can only be transferred for current repairs. The maximum period cannot exceed 2 years, determined based on the terms of the contract. The list of goods for which full exemption from customs payments can be applied is determined by the MD of the member states of the Customs Union or by the decision of the CCC, the Eurasian Economic Commission. If a partial exemption from customs duties is applied to goods, this means that the declarant must pay monthly 3% of the amount that would be payable when placing goods under the customs procedure for release for domestic consumption. Upon completion of the customs procedure customs import the amounts of customs payments paid upon return are not subject to return…….. (moon parks).

Reimport- a customs procedure in which goods previously exported from the customs territory are imported back into the customs territory without payment of import customs duties and non-tariff regulation measures (do not confuse import and export). Under this procedure are placed goods that were previously placed under the export procedure, temporary export, as well as processed products formed during the processing procedure in the customs territory. This procedure is applied only if the exported goods have remained in the same condition, with the exception of natural wear and tear. As a general rule, the declarant may be the person who exported these goods earlier, in respect of goods placed under the customs procedure of re-import, the paid amounts of export customs payments (duties) are refunded if these goods are placed under the customs procedure no later than 6 months from the day following the day the premises of these goods placed under the export procedure.

Re-export- this is a customs procedure in which goods previously imported into the customs territory, or products of processing of goods placed under the customs procedure for processing in the customs territory, are exported from this territory without payment or with a refund of the paid amounts of import customs duties and without the application of taxes and non-tariff measures. regulation. Cases of placement for re-export: 1) release for domestic consumption; 2) foreign goods that are already in the territory of the Customs Union in case of violation of non-tariff regulation measures; 3) processed products previously placed under the processing procedure in the customs territory.

The main thing in this case is that it is necessary to distinguish the procedure for processing goods from other procedures.

Free trade is a procedure in which goods are sold at retail in duty-free shops to individuals leaving the customs territory of the Customs Union without paying customs duties and non-tariff regulation measures (applies to diplomats, consuls and members of their families). Under this procedure, any goods can be placed except those prohibited for circulation in the territory of the Customs Union for export and import. The declarant of goods that are placed under this procedure can only be the owner of a duty-free shop, which will then sell these goods through his shop. The owner of such a store is not entitled to place under this procedure goods that are planned to be used to ensure the functioning of the duty-free store (racks, refrigerators, air conditioners - declared as for domestic consumption). In the event of a store closure, all goods in the store and not in its warehouses must be placed under a different customs procedure within a month from the date of closure.

Destruction procedure- a procedure in which foreign goods are destroyed under customs control without payment of import customs duties and without the application of non-tariff regulation measures. This is the reduction of goods to such a state in which they lose their consumer properties and cannot be returned to their original condition in a cost-effective manner. Goods are most often destroyed: 1) goods damaged on the road for various reasons (road accidents); 2) goods that do not pass the norms of customs control (phytosanitary, sanitary); 3) any goods at the request of the declarant (Georgian wine, medicines, production machines), if there is a conclusion from the competent authorities on what can be applied to these goods.

It is impossible to destroy: cultural, archaeological and historical values; animals and plants listed in the Red Book or protected by international treaties, as well as their parts and derivatives (what is obtained from them), except when their destruction is required in order to prevent epidemics or epizootics. Items of pledge may not be destroyed before the end of the pledge relationship, and seized or arrested goods, or if they are material evidence, may not be placed. Goods must not be destroyed if this may cause harm to the environment or create a danger to people, animals; in the event that this may entail costs for state bodies (destruction is carried out only at the expense of the declarant); goods must not be destroyed by their natural consumption. Wastes that remain as a result of destruction, with the possibility of further use, are subject to placement under a different customs procedure,

Rejection in favor of the state- this is a procedure in which goods are transferred free of charge to the state of a member of the customs union without payment of customs duties and non-tariff regulation measures. Restrictions: you can not place goods that are prohibited for import into the territory of the participating countries; it is impossible to refuse goods if such refusal may entail any expenses for the state bodies of the Russian Federation that cannot be allocated through the sale of these goods.

Free customs zone (free warehouse)- this is a procedure in which goods are used and stored in the territory of a free zone (warehouse), and can be stored and used only within the territory without payment of customs duties and non-tariff regulation measures. The operation of these laws are regulated by the states (since 1993).

Field No. 33 - product code. All goods are subject to customs duties. Each product is valued differently (TN VED). The product code is entered here - a 10-digit number by applying which, first of all, determines the procedure for applying tariff regulation measures. Each code has its own rate customs duty. To correctly determine the product code, use the TN VED. This is a source of information that helps to get the clearest idea about a particular product (for its further imposition of customs duties). The bulk of the FEACN is occupied by tables consisting of 3 columns: product code; product description; additional units of measure. In addition, there is an explanation on the procedure for its application (rules of interpretation), a list of possible additional units of measurement (about 20 different), explanations on the possibility of classifying goods as one group or another.

Basic rules of interpretation: 1) the definition of the code is based on the substance from which the product is made; 2) incomplete or unassembled goods are declared as assembled; 3) when coding the goods, the code that has the largest number characters after 4; 2 first digits of the code - group; 4 - subgroup; 6 - position; 8 - subposition; 10 - subheading. The more labor invested, the higher the customs payments. Cases and covers are declared together with the goods.

Correlation of TN VED and customs tariff.

The first three columns are the content of the FEACN. All four columns are the content of the customs tariff.

Movement of goods across the customs border

The movement of goods across the customs border of the Customs Union is covered by the terms "import" and "export" of goods.

Import of goods into the customs territory of the Customs Union -commission of actions related to crossing the customs border, as a result of which the goods arrived in the customs territory of the Customs Union by any means, including forwarding in international mail, the use pipeline transport and transmission lines, prior to their release by the customs authorities.

Export of goods from the customs territory of the Customs Union -performance of actions aimed at the export of goods from the customs territory of the Customs Union by any means, including forwarding in international postal items, the use of pipeline transport and power lines, before actually crossing the customs border.

Therefore, movement cannot be associated with actual border crossing. It is characterized by a beginning, a period of time and an end, which is usually associated with the production of customs clearance.

Basic principles for the movement of goods and vehicles international transport across the customs border

The principles of movement across the customs border are understood as initial guidelines to be followed by customs authorities and persons moving goods across the customs border of the Customs Union.

The basic principles for the movement of goods and vehicles of international transportation across the customs border of the Customs Union follow from the analysis of the content of the basic provisions of the Customs Code of the Customs Union and the Law on Customs Regulation. They form the basis legal regulation movement of goods and vehicles of international transportation, customs clearance and customs control. Let's look at these basic principles.

Equal right of all persons to move goods and vehicles across the customs border. All persons on equal grounds have the right to move goods and vehicles of international transportation across the customs border of the Customs Union in the manner prescribed by customs legislation (Article 150 of the Customs Code of the Customs Union). The essence of this principle is that the state cannot establish categories of persons entitled to the movement of goods. Officials customs authorities may not, at their own discretion, without relying on the law, deprive a person of the right to import into the territory of the Customs Union and export from it goods and vehicles of international transportation.

The possibility of establishing prohibitions and restrictions on the import and export of certain goods associated with the use of various measures economic policy(measures of non-tariff regulation), and with the use of prohibitions and restrictions of a non-economic nature necessary to protect life, health, ensure national security, fulfill international obligations of the member states of the Customs Union (Article 152 of the Customs Code of the Customs Union).

The principle of the possibility of establishing a special mode of movement certain categories goods indicates the possibility of applying both the main legal regime of movement - using customs procedures, and other legal regimes that can be applied when moving supplies, vehicles for international transportation, goods for personal use (clause 2 of article 150 of the Customs Code of the Customs Union).

Mandatory customs clearance and customs control. All goods and vehicles of international transportation moving across the customs border are subject to customs clearance and customs control in the manner and under the conditions provided for by the Customs Code of the Customs Union, the customs legislation of the member states of the Customs Union (clause 3, article 150 of the Customs Code of the Customs Union). Customs legislation may provide for cases of exemption of certain categories of goods from any forms of customs control (for example, inspection) or from the obligation to perform certain customs operations (for example, declaring), which does not indicate the possibility of not applying customs clearance and customs control to these goods in general.

The right to choose the customs procedure. Import and export of goods using customs procedures is the main way of moving goods across the customs border by participants in foreign economic activity.

Customs procedure -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 outside it(Art. 4 TKS). The right to choose the customs procedure is granted to the person moving the goods. According to his statement, one customs procedure can be replaced by another. The fixation of this principle actually means an opportunity for foreign economic activity participants to independently determine the goals of moving goods to the customs territory and choose the optimal business model associated with the movement of goods.

The process of moving goods and vehicles across the customs border, suggests in particular compliance conditions, constituting the content of prohibitions and restrictions.

The member states of the customs union, like other states of the world, cannot completely abandon control over the array of goods moved. Otherwise, domestic markets may be filled with goods that are harmful to public safety, unsuitable for use, harmful to the environment, etc.

Their application in the field of customs is due to how economic, and political goals.

According to paragraph 8 of part 1 of Art. 4 TC TS prohibitions and restrictions- This set of measures applied to goods moved across the customs border, including:

Measures of non-tariff regulation,

Measures affecting foreign trade goods and input ,

Special types of prohibitions and restrictions on foreign trade in goods,

Export controls, including on products military purpose,

technical regulation,

Sanitary-epidemiological, veterinary, quarantine, phytosanitary and radiation requirements that are established international treaties member states of the customs union, decisions of the Customs Union Commission And member states of the customs union, published in accordance with international treaties of the member states of the customs union.

Purposes of application prohibitions and restrictions are:

Protection of the domestic market, assistance to producers, stimulation of economic development;

Protection of life and health of people, animals and flora And environment generally;

Preservation of the cultural heritage of the peoples of the member states of the customs union;

The need to prevent the exhaustion of irreplaceable natural resources while limiting the corresponding domestic production and consumption;

Ensuring the national security of the member states of the customs union

External protection financial position and maintaining the balance of payments of the states of the customs union;

Fulfillment of international obligations.

By purpose their application of trade restrictions and prohibitions can be divided into two groups: 1) trade restrictions and prohibitions of an economic nature; and 2) trade restrictions and prohibitions of a non-economic nature.

Consider the existing structure of trade restrictions and prohibitions in the customs union.

1. Measures of non-tariff regulation. According to p. 17 h. 1 art. 4 TC TS non-tariff regulation measures- a set of measures to regulate foreign trade in goods, carried out by introduction of quantitative and other prohibitions and restrictions of an economic nature that are installed international treaties states of the customs union, decisions of the Commission customs union and normative legal acts member states of the customs union, published in accordance with international treaties of the member states of the customs union

Federal Law "On the Fundamentals state regulation Foreign Trade Activities” No. 164-FZ dated December 8, 2003 to measures of non-tariff regulation(trade restrictions of an economic nature) include:

Embargo - represents import prohibition to a customs union or export to another country goods and services, currency and other valuables.

This measure is most often forced and is taken in relation to a particular country, based on fundamental considerations, usually based on UN decisions. The embargo is used solely as a means of economic and financial pressure.

Customs blockade - consists of activities aimed at suspension production of customs procedures, delay of goods in the customs control zone. In fact, this is a hidden ban on the movement of goods. The purpose of this measure is to violate foreign economic relations blockaded state.

It is used rarely and involuntarily, like an embargo, if necessary, to put this or that country in special conditions, in fact isolating it from the outside world.

Permit system - the procedure under which the movement across the customs border certain categories of goods required special permission issued by the competent authorities of a member state of the customs union.

Quota - means introduction quantitative And cost restrictions import into the customs territory of the customs union or export from the customs territory of the customs union of goods for a certain period of time for certain types of goods or countries.

Such restrictions, usually imposed for export goods from the customs territory of the customs union. Import quotas are not widely used.

Quota- this is a permit, a strictly established amount of any product, the export of which is not only allowed, but also encouraged if possible.

However, everything that moves over this quota, subject to ordinary or elevated duty or in general prohibited.

Quantity restrictions exports and imports may be introduced in exceptional cases by the Government of the Russian Federation in order to:

Thus, the Government of the Russian Federation determines quotas for the export of goods containing precious metals. Quotas can be realized in the process of holding special competitions and auctions.

Licensing – permission to import, export or transit goods, free movement which through the customs border of the customs union not allowed.

This measure is applied both independently and in conjunction with quotas.

License is an official document that authorizes the exercise export or imported transactions within a specified period.

Licensing is required when moving each type of product regardless of the number of items included in the foreign trade contract. Licenses are two kinds:

1)general license- issued for each type of exported or imported goods, indicating its quantity and value without identifying a specific buyer, or goods seller,

2) single license- issued for the implementation of an export or import operation under one contract for a period of 12 current months, starting from the date of issue of the license.

This is the most common method of trade restrictions in the Russian Federation, which is carried out in following purposes:

Ensuring compliance with foreign trade quotas;

Ensuring control of import and export of a number of specific goods;

Ensuring the observance of the interests of national and international security in the trade in military and dual-use goods.

The Ministry of Economic Development and Trade of the Russian Federation is the body state power issuing licenses to carry out operations for the export and import of goods in respect of which quantitative restrictions are established

In addition, there is a list of goods, the import and export of which is carried out based on permits issued other government bodies . These products include:

- goods of animal and vegetable origin, as well as equipment for their transportation, controlled by the Federal Service for Veterinary and Phytosanitary Supervision (Rosselkhoznadzor of the Russian Federation).

The basis for the import and export of such goods are veterinary certificates or veterinary certificates;

- goods potentially dangerous to human life and health, controlled by authorities Federal Service on supervision in the field of consumer protection and human well-being (Rospotrebnadzor of the Russian Federation).

The basis for the import of such goods are sanitary and epidemiological permits or registration certificates;

- goods subject to mandatory certification, controlled by mandatory certification bodies accredited federal agency on technical regulation and metrology (Rostechregulation of the Russian Federation).

The basis for the import of goods subject to mandatory certification is a certificate of conformity, type approval of a vehicle, a certificate of a measuring instrument;

- cultural values imported on the basis of bodies of the Federal Service for Supervision of Compliance with Legislation in the Sphere of Mass Communications and the Protection of Cultural Heritage (Roskhrankultury);

- high frequency radio electronic means imported on the basis of a decision of the Federal State unitary enterprise"Radio Frequency Center";

- seeds of plant varieties and breeding material of animal breeds, which are imported on the basis of the selection achievements commission under the Ministry Agriculture Russia;

- non-military weapons(civilian and official), imported and exported on the basis of Permits of the Department of Protection public order Ministry of Internal Affairs of Russia.

Licenses for the import and export of military goods are issued by the Committee on Military-Technical Policy of the Ministry of Defense of Russia, and in accordance with the Law "On Export Control" dated July 18, 1999 No. 183-FZ, the export of goods dual purpose are carried out under licenses from the Federal Service for Technical and Export Control (FSTEC), which is under the jurisdiction of the Russian Ministry of Defense.

Obviously, all of these documents are issued in order to enforce trade restrictions. non-economic and are mandatory for the implementation of customs procedures.

2. Goods prohibited for import into the customs territory of the Customs Union and export from the territory of the Customs Union . The prohibition to move certain categories of goods across the customs border of the customs union means that they cannot be imported to the territory of the customs union and be exported from the territory of the customs union freely, without any restrictions.

Prohibited for import to the territory of the customs union and to the Russian Federation :

Medications and vitamin preparations, with the exception of those approved by the Ministry of Health of the Russian Federation (with the permission of the Ministry of Health of Russia);

Precious metals and stones, with the exception of temporarily imported jewelry and other household products, as well as their scrap;

Printed and audiovisual materials, other pictorial products that may harm state security, public order, public morals, property rights, and other interests of individuals and legal entities;

Undeveloped photographic films;

Color copying tools (only if there is a certificate of conformity);

Seeds and planting material, raw products of animal and vegetable origin (only with the permission of the competent authorities);

Cannot be imported to the customs territory of the customs union and to the Russian Federation :

goods that:

- do not match technical, pharmacological, sanitary, veterinary, phytosanitary and environmental standards,

- Dont Have certificate, marking or mark of conformity in cases provided for by law,

Items characterized as dangerous consumer goods.

Forbidden for export from the Russian Federation:

Firearms of all types and ammunition for them, edged weapons of all types, military equipment;

Narcotic drugs and psychotropic substances (only under licenses within quotas);

Radioactive, explosive, poisonous substances;

Precious metals and stones, with the exception of temporarily exported jewelry and other household products, as well as their scrap;

Representatives of flora and fauna listed in the Red Book (for example, antlers of deer, saigas, deer);

Undeveloped photographic films;

Canceled securities;

Works of art of significant artistic and cultural value.

Goods, banned for import to the customs territory of the customs union are subject to immediate export outside its borders. Goods prohibited for export cannot actually be exported outside the customs union.

3. Technical barriers include import control for its compliance quality safety standards(the goods must be certified).

Imported goods must comply with established technical, pharmacological, sanitary, veterinary, phytosanitary and environmental standards and requirements.

Compliance certification is the act of certifying, by means of a certificate of conformity or mark of conformity, that a product or service conforms to certain standards or other scientific and technical documentation.

home purpose of certification- This is a confirmation of the safety of the goods, which will be used within the customs union. The list of imported goods subject to mandatory certification is approved by the Government of the Russian Federation.

4. Export control involves the introduction of a system mandatory registration of foreign trade contracts for the export of strategically important commodities. Subject to export control:

Certain types of raw materials, materials, equipment that can be used in the creation of weapons and military equipment;

Chemicals and technologies that can be used to create chemical weapons;

Equipment, dual-use materials used for nuclear purposes;

Genetic materials that can be used to create bacteriological and toxic weapons.

Decree of the President of the Russian Federation of April 11, 1992 No. 388 created and operates a national system of export control.

Decree of the President of the Russian Federation No. No. 1085, the Regulations on the Federal Service for Technical and Export Control (FSTEC) were approved.

One of the main functions of this service is to provide export control for the export of raw materials, materials, technologies and equipment dual purpose.

The document serving as the basis for the export of dual-use materials, goods and technologies is the FSTEC license.

5. Measures affecting foreign trade in goods and introduced based on national interests.

In addition to trade restrictions of an economic nature, the federal law“On the Fundamentals of State Regulation of Foreign Trade Activities” provides for the application non-economic trade restrictions.

Yes, Art. 32 of this Law provides for the application of measures affecting foreign trade in goods and introduced on the basis of national interests of a non-economic nature. These measures are introduced if:

Necessary for the observance of morality and public order;

Necessary to protect the life and health of citizens;

Relating to the import or export of gold or silver;

Used for protection cultural property;

Necessary for the fulfillment of international obligations;

Necessary to ensure the defense of the country and the security of the state, etc.

At the same time, a document permitting the movement of goods can be either a license from the Ministry of Trade of Russia or a permit of another form.

The use of prohibitions and restrictions is a universal and powerful tool for customs regulation of foreign trade relations.

The most important task as part of the improvement of customs legislation - do not interfere, A contribute development of positive factors in international trade.

Single list goods subject to import or export prohibitions or restrictions
Member States of the Customs Union within the Eurasian Economic Community
in trade with third countries and Regulations on the application of restrictions approved By the decision of the EEC Board
dated August 16, 2012 No. 134 http://www.tsouz.ru/db/entr/norm-prav-doc/ediniy_perechen/Pages/default.aspx