Chapter 43 water transport and power lines
Article 311
Commentary on Article 311
1. In accordance with Decree of the Government of the Russian Federation of July 26, 2006 N 459 "On the Federal Customs Service", the federal executive body authorized in the field of customs is the Federal Customs Service.
In accordance with Decree of the Government of the Russian Federation of May 28, 2008 N 400 "On the Ministry of Energy of the Russian Federation" the federal body executive power executing the functions of developing and implementing public policy and legal regulation in the field of the fuel and energy complex, is the Ministry of Energy of the Russian Federation (Minenergo of Russia).
A list of technologically determined places where metering devices are installed that record the movement of oil imported into Russian Federation and exported from the Russian Federation by pipeline transport, located in the Russian Federation, approved by the joint Order of the Federal Customs Service of Russia and the Ministry of Energy of Russia dated July 19, 2011 N 1486/290.
The list of technologically determined places where metering devices are installed that record the movement of oil products imported into the Russian Federation and exported from the Russian Federation by pipeline transport, located in the Russian Federation, was approved by the joint Order of the Federal Customs Service of Russia and the Ministry of Energy of Russia dated July 19, 2011 N 1488/291.
The list of technologically determined places where metering devices are installed that record the movement of natural gas imported into the Russian Federation and exported from the Russian Federation by pipeline transport, located in the Russian Federation, is approved by the joint Order of the Federal Customs Service of Russia and the Ministry of Energy of Russia dated July 19, 2011 N 1487/292 .
The list of technologically determined places where metering devices are installed that record the movement of electricity imported into the Russian Federation and exported from the Russian Federation via power lines located in the Russian Federation is approved by the joint Order of the Federal Customs Service of Russia and the Ministry of Energy of Russia dated July 19, 2011 N 1485/293 .
These interdepartmental regulations were issued in pursuance of paragraph 2 of Art. 337 of the Customs Code of the Customs Union (see Federal Law No. 114-FZ of June 2, 2010 "On Ratification of the Treaty on the Customs Code of the Customs Union"), part 1 st. 311 of the commented Law.
2. As follows from part 2 of the commented article, in order to prevent unauthorized access and change of information in the readings of metering devices for goods transported by pipelines and power lines, such devices, if they are located on the territory of the Russian Federation, customs authorities may impose identification means . The procedure for their imposition is determined by the federal executive body authorized in the field of customs, together with the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of the fuel and energy complex.
The procedure for applying and removing means of identification is established by Order of the State Customs Committee of Russia dated February 3, 1999 N 60 "On the implementation customs control behind the actual movement of electricity through customs border Russian Federation".
The imposition of identification means is carried out in places of customs control of electricity by an official of the customs authority, appointed by order of the head of the customs authority.
Means of identification (seals of the customs authority) are imposed on the terminal assemblies of metering circuits and terminal boxes of devices for settlement (commercial) electricity metering at the points of installation of seals by state energy supervision bodies.
When exercising customs control, the data of the primary recording log of meter readings located at the power facility are certified by the signature and personal numbered seal (hereinafter referred to as the seal) of the customs officer.
Responsibility for the safety of customs identification means is borne by the personnel of the power facility in accordance with job descriptions.
The imposition of identification means is carried out by a customs officer in the presence of responsible persons of the power facility and power supply by applying seals, seals, stamps and other means of customs identification.
When customs seals are applied to the terminal assemblies of metering circuits and terminal boxes of settlement (commercial) electricity metering devices, or when they are removed or changed, the employees of the power facility prepare the places for sealing.
The customs officer sets the customs seals with the execution of the act in 2 copies. One copy of the act is stored in the customs authority, the second - at the power facility.
Means of identification may be changed or destroyed only by the customs authorities of the Russian Federation or with their permission, except in cases where there is a real threat of disruption of the normal operation of the electricity metering system.
The personnel of the power facility immediately informs the customs authority about the violation of the means of identification and provides a written explanation of the reasons for the violation of the integrity of the customs seals.
If it is necessary to replace metering devices, verify the means of settlement (commercial) metering of electricity or other work that requires violation of the integrity of customs seals, the persons responsible for the safety of customs seals shall notify the customs authority in the region of activity of which they are located in advance of the conduct of the above work, indicating the date of commencement and completion of work.
The removal of the seal by a customs officer is carried out in the presence of the responsible persons of the energy facility and energy sales with the execution of the act. One copy of the act is stored in the customs authority, the second - at the power facility.
After the services of the power facility complete the work, the implementation of which requires the violation of the integrity of the customs seals, the customs officer shall apply identification means in the prescribed manner.
The procedure for determining the quantity of goods transported along power transmission lines is established by Order of the State Customs Committee of Russia dated February 3, 1999 N 60 "On the implementation of customs control over the actual movement of electricity across the customs border of the Russian Federation."
The Regulation applies to organizations and subdivisions of the energy industry, to the customs authorities of the Russian Federation, in the region of activity of which the above organizations and subdivisions are located, as well as technologically determined places where metering devices are installed that record the movement of electric energy across the customs border of the Russian Federation.
This provision describes the procedure for applying and removing means of customs identification, the specifics of exercising control over the actual movement of electricity across the customs border, as well as the procedure for transmitting relevant information.
So, for example, the imposition of identification means is carried out exclusively in the places of customs control of electricity. The imposition of identification means is carried out by an official of the customs authority, appointed by order of the head of the customs authority. Means of identification may be changed or destroyed only by the customs authorities of the Russian Federation or with their permission, except in cases where there is a real threat of disruption of the normal operation of the electricity metering system.
Customs control over the actual movement of electricity is carried out by customs officials together with responsible representatives of the energy facility and energy supervision by taking readings from the estimated (commercial) electricity metering devices, checking the accounting and reporting system, documents and information necessary for customs purposes. An official of the customs authority exercising customs control over the actual movement of electricity across the customs border of the Russian Federation:
Checks the readings of electricity meters taken by the personnel of the power facility on the last day of the reporting month, and its quantity, measured in kilowatt-hours (kWh), according to the log of primary recording of readings of electricity meters and / or daily dispatcher's list with putting a mark in these documents " Verified”, certified by the signature and personal numbered seal of the customs officer in the region of activity of which the place of customs control is located;
Participates in the work of the commission created in territorial organization or a subdivision of the energy industry to control the reliability of electricity metering at a power plant or substation;
Receives, as a document required for the purposes of customs control over the actual movement of electricity across the customs border, an act of accounting for electricity transported through interstate power lines, drawn up by the commission based on the readings of metrologically certified and sealed electricity meters, removed by the personnel of the power facility, certifies it with a signature and a personal numbered seal .
Article 312
Before considering the features of the movement of goods along power lines, it is necessary to define this concept in order to better understand the functioning of these technical structures.
Power transmission line (TL) - an electrical installation for transmitting electricity over a distance, consisting of wires (cables) and auxiliary devices (insulators, couplings, etc.). There are overhead power lines, wires that are suspended above the ground or above water, and underground (underwater), in which power cables are mainly used. AC transmission lines with a voltage of 1150 kV (Ekibastuz - Kokchetav), DC transmission lines with a voltage of 800 kV are operated ( Volzhskaya HPP- Donbass) and others /7/.
In accordance with the provisions of Article 314 of the Labor Code, the import into the customs territory of the Russian Federation and the export from it of goods transported along power lines are allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties. Customs procedures for temporary storage and internal customs transit do not apply to goods transported along power lines. This approach is due to both the specifics of the product itself and the peculiarities of its movement.
In the Russian Federation, there is a planned balance of production and consumption of electricity, which determines the amount of electricity supplied for export in different directions. Today, there is a colossal underload of power plants, so the increase in electricity generation has a positive effect on the development of the Russian economy.
At the same time, the previously existing procedure for the movement of electricity had a number of flaws. In particular, when moving electricity to foreign buyers, the exact amount of electricity actually delivered electrical energy can only be found out on the 15th day after the end of the delivery period of the goods. During the supply period, it is impossible to calculate the amount of electricity, since several power lines are involved in this process. Up to this point, exporters cannot determine the amount of electricity moved.
Therefore, even if the exporter strictly adheres to the electricity generation schedule, the amount of transferred energy often exceeds that declared to the customs authority, and the exporter finds himself in a situation where he is forced to bear administrative (or criminal) liability for violations in the field of customs. In this regard, the issue of legal regulation of determining the amount of transferred electricity after the actual supply has become relevant, which has been resolved in the new Labor Code of the Russian Federation /5/.
In accordance with the provisions of this article, the import and export of electrical energy is allowed without prior permission from the customs authority, provided that customs declaration and payment of customs duties on the 20th day of the month following each calendar month of the actual delivery of goods. If necessary, this period may be extended up to five days.
The actual amount of electrical energy is declared based on the readings of metering devices that record its movement.
When moving electricity across the customs border along all power transmission lines put into operation in parallel operation of electric power systems, the algebraic sum of electricity flows is subject to declaration based on information about the actual amount of electricity moved across the customs border. Thus, the actual amount of electrical energy is declared, which is established on the basis of the readings of metering devices installed in technologically equipped places and fixing the movement of electrical energy (the so-called balance flow). At the same time, the calculated value is corrected taking into account the value of technological costs, that is, electricity losses in the networks in the section of interstate power lines /6/.
Declaration is made on the basis of acts on the actual supply of electricity under the relevant foreign trade agreement. Customs duties and taxes are paid no later than the day of submission of the customs declaration for goods transported across the customs border within one calendar month.
Article 315 of the Customs Code regulates the provision of payment of customs duties. The article gives the customs authorities the right to demand security for the payment of customs duties in respect of goods transported by pipelines and power lines, in the case when the declarant (initiator of import or export) has been carrying out his foreign economic activity for less than one year. In other cases, the customs authority also has the right to demand security for the payment of customs payments (for example, at the first stages of applying the norms for notifying the movement of electricity through power lines), however, it should be noted that this is a right, not an obligation. For example, there is no need to require security for the payment of customs duties from those exporters who have a positive business reputation in the market and have been carrying out foreign economic activity for more than one year, otherwise all attempts by the legislator to create more favorable conditions for this business sector when carrying out activities in the foreign economic sphere /6/ .
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN
FEDERATION
FEDERAL AGENCY FOR EDUCATION
ROSTOV STATE ECONOMIC UNIVERSITY "RINH"
department international trade and customs
on the topic: "Organization of customs control of goods transported by pipelines and power lines"
Rostov-on-Don 2012
Introduction
1. Features of customs control
1 Principles of customs control
2 Carrying out customs control
3 Goods under customs control
4 Customs control zones
5 Submission of documents and information required for customs control
Movement of goods by pipelines and power lines
1 Features of import, export and customs declaration of goods transported by pipeline
2 Features of import, export and customs declaration of goods transported via power lines
3 Places for installation of metering devices for goods transported by pipelines and power lines
4 Identification of goods transported by pipelines and power lines
5 Customs declaration of transit of goods transported by pipelines and power lines
6 Ensuring the payment of customs duties, taxes
Conclusion
List of used literature
customs control goods import
Introduction
Legal regulation of relations related to the movement of goods by pipelines and power lines, in Lately is given special importance. Russia has not yet reached the level of economic development that would allow it to give up such a significant part of the federal budget revenues, which is formed mainly through the export of energy resources. It is no coincidence that the predicted price of oil on the world market is in fact the main parameter that affects both the economic development of the country and the solution of social problems in general. In the context of the formation of new customs legislation, a qualitatively different approach is required in regulating relations related to the movement of goods by pipelines and power lines. Therefore, the new Labor Code of the Russian Federation provides for a chapter in which all issues related to the movement of energy resources across the customs border are comprehensively resolved, taking into account their specifics. The main goal of the chapter of the Customs Code devoted to the movement of goods by pipelines and power lines is to create favorable conditions for domestic oil companies so that customs formalities related to the process of moving goods by pipelines and power lines across the customs border would not be unjustified. burdensome.
Pipeline transport and power transmission lines are integral technological links that are directly involved in the process of moving energy carriers across the customs border of the Russian Federation. In many ways, the pace and volume of movement of energy goods abroad depend on the technical equipment of these facilities, which is directly proportional to the country's budget revenues. In addition to the technical side of the process of moving energy carriers, customs legislation undoubtedly plays a significant role in this area. The more it is adapted to the current state of the world resource market, the greater the return can be obtained in the form of increased volumes of customs deductions to the state budget.
1. Features of customs control
1 Principles of customs control
When conducting customs control, the customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the customs union and the legislation of the Member States of the customs union, the control over the implementation of which is entrusted to the customs authorities.
When choosing objects and forms of customs control, a risk management system is used.
In order to improve customs control, the customs authorities cooperate with the customs authorities of foreign states in accordance with international treaties.
In order to increase the efficiency of customs control, customs authorities interact with other controlling state bodies, as well as with participants externally economic activity, persons carrying out activities in the field of customs, and other persons whose activities are related to the implementation foreign trade and with their professional associations(associations).
The customs authorities, within their competence, exercise other types of control, including export, currency and radiation, in accordance with the legislation of the member states of the customs union.
When conducting customs control, any permits, instructions or resolutions for its implementation by the customs authorities are not required, with the exception of cases provided for by the Customs Code of the customs union.
1.2 Carrying out customs control
1. Customs control is carried out by the customs authorities in accordance with the customs legislation of the customs union and the legislation of the Member States of the customs union. On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) duties.
Customs control is carried out by customs officials in relation to:
) goods, including Vehicle moved across the customs border and (or) subject to declaration in accordance with the Customs Code of the customs union;
) customs declaration, documents and information about goods, the submission of which is provided for in accordance with the customs legislation of the customs union;
) activities of persons related to the movement of goods across the customs border, the provision of services in the field of customs, as well as those carried out within the framework of individual customs procedures;
) persons crossing the customs border.
Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where goods, vehicles and documents containing information about them, including in electronic form, are located.
1.3 Goods under customs control
When imported into the customs territory of the customs union, goods are under customs control from the moment they cross the customs border.
Goods formed and located in the customs territory of the customs union, which have acquired the status of foreign goods in accordance with the Customs Code of the customs union, are considered to be under customs control from the moment of their formation.
The goods specified in paragraph 1 of this article shall be considered to be under customs control until:
) placement under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;
) acquisition by conditionally released goods of the status of goods of the customs union in accordance with Article 200 of the Customs Code of the customs union:
Conditionally released are goods placed under the customs procedure for release for domestic consumption, in respect of which:
) Privileges were granted for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of goods;
) restrictions on use and (or) disposal are associated with the submission of documents specified in subparagraph 1) of paragraph 1 of Article 195 of this Code after the release of goods;
) the state - a member of the customs union applies the rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Common Customs Tariff.
Conditionally released goods specified in subparagraph 1) of paragraph 1 of this article may be used only for purposes that comply with the conditions for granting benefits.
The conditionally released goods specified in subparagraph 2) of paragraph 1 of this article are prohibited from being transferred to third parties, including by selling them or alienating them in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods are prohibited from their use (operation, consumption) in any form.
Conditionally released goods specified in subparagraph 3) of paragraph 1 of this article may be used only within the territory of the state - a member of the customs union, the customs authority of which carried out their release.
Conditionally released goods have the status of foreign goods and are under customs control.
The goods specified in subparagraph 1) of paragraph 1 of this article are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.
Conditionally released goods acquire the status of goods of the customs union after:
) termination of the obligation to pay the due amounts of import customs duties and taxes - in relation to the goods specified in subparagraph 1) of paragraph 1 of this article;
) submission of documents specified in subparagraph 1) of paragraph 1 of Article 195 of this Code - in relation to the goods specified in subparagraph 2) of paragraph 1 of this Article;
) payment of import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Common Customs Tariff and the amounts of import customs duties paid upon release of goods - in relation to the goods specified in subparagraph 3) of paragraph 1 of this article .
International treaties and (or) decisions of the Commission of the Customs Union may establish other circumstances under which conditionally released goods acquire the status of goods of the Customs Union.
To acquire the status of goods of the Customs Union, conditionally released goods are not subject to re-placement under the customs procedure for release for domestic consumption.
The procedure for paying customs duties, taxes or submitting documents specified in subparagraph 1) of paragraph 1 of Article 195 of this Code, in the cases specified in subparagraphs 1-3 of paragraph 5 of this article, is determined by the legislation of the member states of the customs union.
International treaties of the state - a member of the customs union or the legislation of the states - members of the customs union may establish other cases and the procedure for classifying goods as conditionally released.
) placement of goods under customs procedures for refusal in favor of the state or destruction in accordance with the Customs Code of the customs union and (or) the legislation of the Member States of the customs union;
) conversion into the property of a member state of the customs union in accordance with the legislation of this state;
) classifying wastes generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;
) recognition of a part of foreign goods placed under the customs procedures for processing in the customs territory or processing for domestic consumption as production losses.
The goods specified in paragraph 1 of this article shall not be considered as being under customs control after the customs authorities recognize the fact of their destruction (irretrievable loss) due to an accident or action force majeure, or as a result natural loss under normal conditions of transportation (transportation) and storage, or as a result of other circumstances in cases established by international treaties and (or) the legislation of the member states of the customs union.
Goods of the Customs Union are under customs control when they are exported from the customs territory of the Customs Union from the moment of registration of the customs declaration or other documents used as a customs declaration, or the performance of an action directly aimed at the export of goods from the customs territory of the Customs Union, and until crossing the customs borders.
The goods referred to in paragraph 4 of this article, which are not actually exported from the customs territory of the customs union, are not considered to be under customs control from the date of revocation of the customs declaration in accordance with article 192 of the Customs Code of the customs union:
1. At the written request of the declarant, the registered customs declaration for foreign goods may be revoked by him before the customs authority makes a decision to release the goods.
When revoking a customs declaration, a new customs declaration must be submitted within the period of temporary storage of goods.
If the customs declaration is not submitted within the period specified in part two of this paragraph, the goods are detained by the customs authorities in accordance with Chapter 21 of this Code.
At the written request of the declarant, the customs declaration for the goods of the Customs Union may be withdrawn before the actual departure of the goods from the customs territory of the Customs Union, including after the decision to release the goods has been made.
In order to revoke a customs declaration for goods of the Customs Union, the revocation request must indicate the location of the goods.
Revocation of the customs declaration is allowed with the written permission of the customs authority, if, before receiving the declarant's request, the customs authority did not notify the declarant of the place and time of the customs examination of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the customs union, entailing administrative or criminal responsibility.
The customs declaration may be revoked after the customs inspection of the goods, if during such inspection no violations of the customs legislation of the Customs Union, entailing administrative or criminal liability, were found.
The customs authorities exercise control over the fulfillment by persons of obligations to re-import and (or) export goods, including goods obtained as a result of processing of goods, if such goods are subject to mandatory re-import and (or) export in accordance with the customs procedures established by the Customs Code customs union.
The customs authorities have the right to stop vehicles, as well as forcibly return ships and aircraft that left the customs territory of the customs union without the permission of the customs authority. At the same time, actions to detain (return) foreign ships and ships located on the territory of other states are carried out in accordance with the legislation of the member states of the customs union and (or) international treaties.
In case of stopping motor vehicles outside the customs control zones in order to carry out customs control of goods and documents on them, the time of such control should not exceed 2 (two) hours. On the implementation of such control, an act is drawn up in the form determined by the decision of the Commission of the Customs Union, one copy of which is subject to delivery to the carrier.
4 Customs control zones
Customs control zones are places of movement of goods across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places determined by the legislation of the Member States of the customs union.
In other places, customs control zones are created for conducting customs inspection and (or) customs inspection of goods, performing cargo and other operations.
Customs control zones may be permanent if goods subject to customs control are regularly located in them, or temporary if they are created for the duration of customs control, cargo and other operations.
The procedure for the creation and designation of customs control zones, as well as the legal regime of the customs control zone are determined by the legislation of the Member States of the customs union.
1.5 Submission of documents and information required for customs control
Declarant, persons carrying out activities in the field of customs and other interested people are obliged to submit to the customs authorities the documents and information necessary for customs control, in oral, written and (or) electronic forms.
customs Department has the right to request documents and information necessary for customs control in written and (or) electronic forms, as well as set a deadline for their submission, which should be sufficient for the submission of the requested documents and information.
In order to carry out customs control, the customs authorities are entitled to receive, in accordance with the legislation of the member states of the customs union, from banks and organizations engaged in certain types of banking operations, documents and information on monetary transactions on ongoing foreign economic transactions.
In order to conduct customs control after the release of goods, the customs authorities have the right to request and receive commercial and accounting documents, other information, including in electronic form, related to the movement of goods across the customs border, their release and use in the customs territory of the customs union or outside it. .
The documents required for customs control must be kept by persons and customs authorities for 5 (five) years from the date of the end of the goods being under customs control, unless another period is established by the legislation of the member states of the customs union.
Persons carrying out activities in the field of customs affairs must keep the documents necessary for customs control for 5 (five) years after the year during which customs operations were carried out.
2. Movement of goods by pipelines and power lines
2.1 Features of import, export and customs declaration of goods transported by pipeline
Import into the customs territory of the customs union and export from this territory of goods transported by pipeline transport is allowed after the release of goods in accordance with the declared customs procedure.
When submitting a customs declaration, the actual presentation of goods transported by pipeline transport is not required to the customs authority.
When goods are imported into the customs territory of the Customs Union or exported from this territory by pipeline transport, it is allowed to mix goods, as well as change the quantity and condition (quality) of goods due to technological features transportation and specific characteristics of goods in accordance with technical regulations and national standards in force in the member states of the customs union.
Features of the customs declaration of goods transported by pipeline transport are determined in accordance with Article 194 of the Customs Code of the customs union.
The quantity of goods transported by pipeline transport is determined on the basis of the readings of metering devices installed in technologically determined places in accordance with Article 337 of the Customs Code of the Customs Union, acts on the actual supply of goods under the relevant foreign trade agreement, acceptance certificates, certificates of quality of goods and other similar documents confirming the address distribution of the volumes of produced, supplied and consumed goods transported by pipeline, for billing period determined in accordance with the legislation of the member states of the customs union.
Peculiarities of declaring and paying customs duties and taxes when moving goods by pipeline
When goods are imported into the Russian Federation and exported from the Russian Federation by pipeline transport, their temporary periodic customs declaration is allowed in accordance with Article 214 of this federal law taking into account the specifics provided for by this article. Temporary periodic declaration is made by submitting a temporary customs declaration.
In the temporary customs declaration, it is allowed to state information based on the intentions of importing or exporting the approximate amount of goods during the period of time declared by the declarant, not exceeding the validity period of the foreign trade agreement, the conditional customs value (assessment) determined according to the quantity of goods planned for import into the Russian Federation or export from the Russian Federation, and consumer properties and (or) the procedure for determining the price of the said goods as provided for by the terms of the foreign trade contract as of the date of submission of the temporary customs declaration.
It is allowed to submit one temporary customs declaration for goods imported or exported by the same person moving goods in accordance with the terms of one customs procedure as part of the fulfillment of obligations under several foreign trade agreements (including those under different terms of delivery, pricing and payment).
A temporary customs declaration is submitted by the declarant for a period of time not exceeding one quarter, and for natural gas - one calendar year no later than the 20th day of the month preceding this period.
If during the period of time indicated in the temporary customs declaration the quantity of goods indicated in the temporary customs declaration accepted by the customs body changes, it is allowed to submit an additional temporary customs declaration before the start of the movement of goods declared in the additional temporary customs declaration.
The export of goods during the period of time specified in the temporary customs declaration in an amount exceeding the quantity of goods indicated in the temporary customs declaration without filing an additional temporary customs declaration is not allowed.
The declarant is obliged to submit one or more duly completed full customs declarations for goods imported or exported for each calendar month of delivery of goods. A complete customs declaration must be submitted no later than the 20th day of the month following the calendar month in which the goods were delivered. Upon a reasoned request from the declarant, the customs authority shall extend the deadline for filing a full customs declaration, but not more than up to 90 days. Extension of the deadline for filing a full customs declaration does not extend the deadlines for payment of due amounts of customs duties and taxes.
If within a calendar month the goods declared for import or export in the temporary customs declaration were not imported or were not actually exported, the declarant is obliged to notify the customs authority of this in writing before the deadline for filing a full customs declaration.
Customs duties are paid for goods exported from the Russian Federation for each calendar month of delivery at the rates of export customs duties effective on the 15th day of the month of delivery of goods.
At least 50 percent of the amount of export customs duties calculated on the basis of the information specified in the temporary customs declaration is paid no later than the 20th day of the month preceding each calendar month of delivery. In this case, the calculation of the amounts of export customs duties is carried out on the basis of the quantity of goods proportionally corresponding to one calendar month of delivery, if the temporary customs declaration specifies a delivery period exceeding one calendar month.
When submitting a temporary customs declaration after the expiration of the period established by part 4 of this article, the amounts of export customs duties shall be paid no later than the day of registration by the customs authority of this customs declaration in full in the amount corresponding to the amounts of export customs duties that would be payable when goods were placed under customs procedure for export, calculated on the day of registration by the customs authority of the temporary customs declaration.
In case of filing an additional temporary customs declaration in accordance with paragraph 5 of this article, export customs duties shall be paid in full for the first calendar month of delivery no later than the day of acceptance of such a declaration, if the temporary customs declaration is filed in the calendar month of delivery of goods or after the expiration of the period established by part 4 of this article. In other cases, for goods intended for export from the Russian Federation, export customs duties are payable in accordance with parts 10 and 13 of this article.
Not later than the 20th day of the month following each calendar month of delivery, the remaining part of the amounts of export customs duties, calculated on the basis of updated information about the exported goods and the export rate customs duty valid on the 15th day of the delivery month. In this case, the exchange rate of foreign currencies to the currency of the Russian Federation, effective on the day of registration by the customs authority of the temporary customs declaration, is applied. At the same time, the calculation of export customs duties based on the customs value and quantity, which turned out to be increased compared to those indicated in the temporary customs declaration, is not a violation and does not entail the payment of penalties and (or) bringing to administrative responsibility, if the rule established by Part 6 of this article is not violated.
The obligation to pay import customs duties and taxes in respect of goods transported by pipeline transport arises for the declarant from the moment of registration by the customs authority of a temporary customs declaration or a full customs declaration.
The obligation to pay import customs duties and taxes in respect of goods transported by pipeline is terminated by the declarant in the cases established by paragraph 2 of Article 80 of the Customs Code of the Customs Union.
When goods are imported by pipeline transport, import customs duties and taxes are paid no later than the 20th day of the month preceding each calendar month of delivery, based on the information specified in the temporary customs declaration. For the purposes of calculating and paying customs duties, the rates of customs duties and taxes effective on the 15th day of the month preceding the month of delivery are applied.
Updated information on goods imported for each calendar month of delivery shall be submitted to the customs authority no later than the 20th day of the month following each calendar month of delivery. If the amounts of payable customs duties and taxes increase as a result of clarification of information, the additional payment of the amounts must be made simultaneously with the submission of the clarified information. Penalties are not charged in this case.
The refund of overpaid amounts is carried out in accordance with Chapter 17 of Federal Law No. 311:
Refund (offset) of customs duties, taxes and other
Refund (offset) of overpaid or overcharged amounts of customs duties, taxes and other monetary funds
Overpaid or overcharged amounts of customs duties and taxes are subject to refund by decision of the customs authority at the request of the payer (his legal successor). This application and the documents attached thereto shall be submitted to the customs authority where the goods were declared, and in the case of applying the centralized procedure for the payment of customs duties and taxes, to the customs authority with which an agreement on its application has been concluded, or to the customs authority with which the collection was made not later than three years from the date of their payment or collection.
The following documents must be attached to the application for the refund of overpaid or overcharged amounts of customs duties and taxes:
) payment document confirming the payment or collection of customs duties, taxes subject to refund;
) documents confirming the calculation of customs duties, taxes subject to refund;
) documents confirming the fact of excessive payment or excessive collection of customs duties and taxes;
) documents specified in Parts 4 - 7 of Article 122 of this Federal Law, depending on the status of the applicant and taking into account the status of the returned funds;
) a document confirming the consent of the person who paid customs duties and taxes to return them to the person who is charged with the obligation to pay customs duties and taxes, when submitting an application for the return of customs duties and taxes by the person who is charged with the obligation to pay them;
) other documents that may be submitted by the person to confirm the validity of the return.
In the absence of the required information in the application for the return and failure to submit the necessary documents, the specified application is subject to return to the payer (his successor) without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering the specified application. The said application shall be returned no later than five working days from the date of its receipt by the customs authority. In the event that the said application is returned by the customs authority without consideration, the payer (his successor) shall have the right to reapply with an application for the return of overpaid or overcharged customs duties and taxes within the time limits established by part 1 of this article.
If the fact of excessive payment or excessive collection of customs duties and taxes is discovered, the customs authority, no later than one month from the date of discovery of such a fact, is obliged to inform the payer about the amounts of excessively paid or excessively collected customs duties and taxes.
The refund of overpaid or overcharged customs duties and taxes is made by decision of the customs authority that administers these funds. The total period for considering an application for a refund, making a decision on a refund and refunding the amounts of overpaid or overcharged customs duties and taxes cannot exceed one month from the date of filing an application for a refund and submission of all necessary documents. In case of violation of the specified period, interest is accrued on the amount of overpaid or overcharged customs duties, taxes, not returned within the established period, for each day of violation of the return period. When returning customs duties and taxes overcharged in accordance with the provisions of Chapter 18 of this Federal Law, interest on the amount of overcharged customs duties and taxes shall be accrued from the day following the day of collection to the day of actual return. The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect during the period of violation of the repayment period.
The refund of overpaid or overcharged customs duties and taxes shall be made to the account of the payer (his legal successor) specified in the return application.
The refund of overpaid or overcharged customs duties and taxes shall be made in the currency of the Russian Federation.
The refund of overpaid or overcharged export customs duties, taxes at the request of the payer (his successor) may be made in the form of a set-off against the fulfillment of obligations to pay customs duties, taxes, penalties, interest. The return of overpaid or overcharged import customs duties, at the request of the payer (his successor), may be made in the form of a set-off against the fulfillment of obligations for the payment of import customs duties. The offset of overpaid or overcharged import customs duties against the fulfillment of the obligation to pay export customs duties and taxes is not allowed.
The offset of excessively paid or excessively collected customs duties and taxes shall be carried out in accordance with this article in relation to the refund procedure, taking into account the provisions of part 12 of this article.
Refund of overpaid or overcharged customs duties and taxes is not made:
) if the payer has arrears in payment of customs duties and taxes in the amount of the said arrears. In this case, at the request of the payer (his successor), overpaid or overcharged customs duties and taxes may be offset against the said debt, subject to the provisions of Part 10 of this Article;
) if the amount of customs duties and taxes subject to refund is less than 150 rubles, except for cases of excessive payment of customs duties and taxes individuals or their excessive recovery from the said persons;
) in the case of filing an application for the return of the amounts of customs duties and taxes after the expiration of the established deadlines.
If there is a debt in payment of customs duties, taxes, penalties and interest, the customs authority shall have the right to collect it from the amounts of overpaid or overcharged customs duties and taxes in accordance with Article 158 of this Federal Law. The customs authority is obliged to inform the payer (his legal successor) about the set-off made within three days from the day following the day of its implementation.
When returning customs duties and taxes, interest on them is not paid, except for the case provided for by part 6 of this article, and the amounts are not indexed.
The form of the payer's application for the return (offset) of overpaid or overcharged customs duties and taxes and the form of the decision of the customs authority on the return (offset) of overpaid or overcharged customs duties and taxes shall be approved by the federal executive body authorized in the area of customs affairs (Article 147 .)
Other cases of customs duties and taxes refund
Refund of customs duties and taxes is also made in the following cases:
) refusal to release goods in accordance with the declared customs procedure in respect of the amounts of customs duties and taxes paid in connection with the registration of the customs declaration for the placement of goods under this customs procedure;
) revocation of the customs declaration;
) restoration of the most favored nation regime or tariff preferences;
) if the Customs Code of the Customs Union and (or) this Federal Law provides for the return of the paid amounts of customs duties and taxes when goods are placed under the customs procedure for re-export or when goods are placed under customs procedures for destruction or refusal in favor of the state or re-import of goods;
) changes with the permission of the customs authority of the previously declared customs procedure, if the amounts of customs duties and taxes payable when goods are placed under the newly chosen customs procedure are less than the amounts of customs duties and taxes paid during the initial customs procedure, except for the case provided for in paragraph 6 of Article 282 of the Customs Code of the Customs Union;
) refund (in whole or in part) of the preliminary special duty, preliminary anti-dumping duty and preliminary countervailing duty in accordance with international treaties of the member states of the Customs Union and (or) the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures when importing goods.
The refund of customs duties and taxes in the cases specified in paragraph 1 of this article is made upon filing an application for this no later than one year from the day following the day of occurrence of circumstances entailing the return of the paid amounts of customs duties and taxes, in accordance with this article in relation to the return of overpaid or overcharged customs payments. In this case, the provisions of Part 9 of Article 147 of this Federal Law shall not apply (Article 148).
Return (offset) of the cash deposit
The return of the monetary collateral or its offset against advance payments is subject to the fulfillment or termination of the obligation secured by the monetary collateral, if an application for the return (offset) of the monetary collateral is submitted by the person who paid the monetary collateral (his successor) to the customs authority within three years from the day following the date of performance or termination of the obligation. The return (offset) of the monetary collateral is also carried out if the obligations secured by the monetary collateral have not arisen, while the specified period for filing an application for the return (offset) of the monetary collateral is calculated from the day the customs authority issues a customs receipt. After the expiration of the specified periods, the unclaimed amounts of the monetary collateral are taken into account as part of other non-tax revenues of the federal budget and are not subject to return.
The following documents shall be attached to the application for the return (offset) of the cash deposit:
) a payment document confirming the deposit of a cash deposit;
) customs receipt;
) documents confirming the fulfillment (termination) of an obligation secured by a monetary pledge;
) documents specified in Parts 4-7 of Article 122 of this Federal Law, depending on the status of the applicant and taking into account the status of the returned (credited) funds;
) other documents that may be submitted to confirm the validity of the return (offset).
If the documents specified in Parts 4-7 of Article 122 of this Federal Law were previously submitted to the customs authority, the payer shall have the right not to submit such documents again, providing information on the submission of such documents to the customs authority and on the absence of changes in them.
An application for the return (offset) of a monetary collateral and the documents attached to it shall be submitted to the customs authority that administers this monetary collateral. In the absence of the required information in the specified application, failure to submit a customs receipt and (or) the necessary documents, this application shall be returned to the person who has paid the cash deposit (his successor), without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering this application. The said application shall be returned no later than five working days from the date of its receipt by the customs authority. In the event that the said application is returned by the customs authority without consideration, the person who has paid the monetary deposit (its successor) shall have the right to apply again with an application for the return (offset) of the monetary deposit within the time limits established by Part 1 of this Article.
The return (offset) of the monetary collateral is made by decision of the customs authority that administers this monetary collateral. The total term for consideration of an application for the return (offset) of the monetary collateral, for making a decision on the return (offset) of the monetary collateral and for the return (offset) of the amounts of the monetary collateral may not exceed one month from the date of filing the said application and submission of all necessary documents.
The cash deposit shall be returned in the currency of the Russian Federation by bank transfer to the account of the person who made the cash deposit (his successor) specified in the application for the return of the cash deposit. The offset of the cash collateral against advance payments is carried out in the currency of the Russian Federation.
The return (offset) of the monetary pledge shall not be made if the person who has paid the monetary pledge (his successor) has a debt in paying customs duties, fines or interest in the amount of such debt. The customs authority has the right to levy execution on the monetary pledge in accordance with Article 158 of this Federal Law.
When returning (offsetting) the amounts of the cash collateral, no interest is paid on them, the amounts are not indexed, and the commission on banking operations is paid at the expense of the transferred funds.
The form of the payer's application for the return (offset) of the monetary deposit and the form of the decision of the customs authority on the return (offset) of the monetary deposit are approved by the federal executive body authorized in the field of customs (Article 149).
When goods are moved by pipeline transport, restrictions apply on the day of acceptance of the temporary customs declaration.
When customs declaring natural gas transported by pipeline transport, to confirm its quantity and quality, acts on actual deliveries of goods are used, drawn up on the basis of readings from metering devices located in places determined by the terms of foreign trade agreements on the basis of which such movement is carried out.
2.2 Features of import, export and customs declaration of goods transported via power lines
1. Import into the customs territory of the customs union and export from this territory of goods transported via power transmission lines (hereinafter in this chapter - electrical energy) is allowed until the submission of a customs declaration to the customs authority. Declaration is carried out with the subsequent submission of a customs declaration for placing electrical energy under customs procedures for release for domestic consumption or export, respectively, no later than the 20th (twentieth) day of the month following each calendar month of its actual delivery.
When submitting a customs declaration, the actual presentation of electrical energy to the customs authority is not required.
Imported or exported actual amount of electrical energy is subject to customs declaration. The amount of electrical energy is determined on the basis of the readings of metering devices installed in technologically determined places and fixing the movement of electrical energy, acts on the actual supply of electrical energy under the relevant foreign trade agreement, acceptance certificates and other documents confirming the actual movement of electrical energy, as a balance flow electric energy (the algebraic sum of electric energy flows in opposite directions along all interstate power lines in operation of all voltage classes) for each calendar month, unless a different procedure for determining the amount of electric energy is established by the legislation of the member states of the customs union.
The calculated value of the balance-flow is corrected for the amount of losses of electric energy in the networks that occur during the movement of electric energy in accordance with the technical regulations and national standards in force in the member states of the customs union.
When declaring electrical energy exported from the customs territory of the customs union, the readings of metering devices located on the territory of the state of dispatch of this electrical energy, or metering devices located on the territory of a neighboring state, are used in accordance with paragraph 2.3 of this work.
Features of the customs declaration of goods transported along power lines are determined in accordance with Article 194 of the Customs Code of the customs union:
Depending on the categories of goods and the persons moving them, in accordance with the customs legislation of the customs union and (or) the legislation of the Member States of the customs union, specifics of the customs declaration of goods may be established, including in the following cases:
) if the declarant does not have the exact information required for customs declaration;
) when goods are regularly moved across the customs border by the same person within a certain period of time;
) when goods are moved by pipeline transport and along power lines;
) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.
2.3 Places of installation of metering devices for goods transported by pipelines and power lines
1. The federal executive body authorized in the field of customs, together with the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of the fuel and energy complex, for customs purposes, determines a list of technologically determined places, in where metering devices are installed that record the movement of goods imported into the Russian Federation and exported from the Russian Federation by pipelines and power lines.
In order to prevent unauthorized access and change of information in the readings of metering devices for goods transported by pipelines and power lines, such devices, if they are located on the territory of the Russian Federation, may be imposed by customs authorities with means of identification in the manner determined by the federal executive body authorized in the field of customs, together with the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of the fuel and energy complex.
The procedure for determining the quantity of goods transported along power lines is established by the federal executive body authorized in the field of customs, together with the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of the fuel and energy complex.
Metering devices for goods transported by pipelines and power lines are installed in the customs territory of the customs union.
Places for installation of metering devices for goods transported by pipelines and power lines across the customs border may be located outside this territory, subject to the existence of international agreements of the member state of the customs union and the neighboring state that determine their work and the procedure for access by officials of the customs authorities.
Metering devices for natural gas transported by pipelines may be located in the customs territory of the Customs Union and (or) outside it in places where measurements are due to the technology of natural gas transportation, and certain conditions of foreign trade agreements on the basis of which such movement is carried out.
Places for installation of metering devices for goods transported by pipelines and power lines when crossing the customs border are approved in accordance with the legislation of the member states of the customs union.
In order to prevent unauthorized access and change of information in the readings of metering devices located in the customs territory of the Customs Union for goods transported by pipelines and power lines, identification tools are imposed on such devices by customs authorities.
4 Identification of goods transported by pipelines and power lines
Identification of goods transported by pipelines and power lines is not carried out, which does not prevent the customs authorities from establishing for customs purposes the quantity, quality and other characteristics of goods using the information contained in documents, meter readings and other measuring instruments.
5 Customs declaration of transit of goods transported by pipelines and power lines
Customs transit of foreign goods transported by pipeline through the customs territory of the customs union and (or) through the territory of a state that is not a member of the customs union, between points located at the places where metering devices are installed, is applied in accordance with:
international treaties of the states - members of the customs union and the legislation of the states - members of the customs union - if such transit is carried out through the territories of all states - members of the customs union;
an international agreement between two states - members of the customs union and (or) the legislation of these states - members of the customs union - if such transit is carried out through the territories of only two states - members of the customs union;
the legislation of the state - a member of the customs union - if such transit is carried out only through the territory of this state.
Electric energy transported through power lines through the customs territory of the Customs Union in the conditions of parallel operation of power systems is not subject to placement under the customs procedure of customs transit. At the same time, no later than the 20th (twentieth) day of the month following each calendar month of the actual movement of electric energy, a written application shall be submitted to the customs authority indicating information on the volume of movement for the billing period, the conditional cost of electric energy and other information established by the legislation of the states - members of the customs union.
It is allowed to change the specific characteristics of transit goods transported through the customs territory of the customs union by pipeline transport, due to the technological features of transportation, in accordance with the technical regulations and national standards in force in the member states of the customs union.
6 Ensuring the payment of customs duties, taxes
When goods are transported by pipelines and power lines, the customs authority has the right to require the provision of security for the payment of customs duties and taxes in the following cases:
) if the declarant has been carrying out its foreign trade activities for less than one year;
) if the declarant has unfulfilled requirements for the payment of customs payments within the time limits established by these requirements;
) if the declarant has unexecuted decisions on cases of administrative offenses in the field of customs.
With all the richness of the scientific, industrial, economic potential of our great country, the national wealth is its natural resources - huge reserves of hydrocarbons and hydropower resources. In this, Russia has an incomparable advantage over most countries of the world.
In the conditions of depletion of minerals in the world, their constant shortage in the world market, the Russian Federation not only meets its energy needs, but also meets the growing needs of other countries of the world that are consumers of Russian energy products. The ever-increasing demand for raw materials and energy, as well as periodic energy price spikes, are positive factors for the growth of the Russian economy, allowing to accumulate significant funds and form a budget surplus. Here, an important component is pipeline transport and power lines, which served, serve and will serve as one of the basic elements on which the economy of our country relies, until the natural resources and the mining potential of the state run out, and this will not happen soon.
List of used literature
1. Federal Law-311;
Introduction.. 2
1 Movement of goods by pipelines and power lines. 4
1.1. Features of the movement of goods by pipeline transport. 4
1.2. Movement of goods along power lines. 9
2. Declaration of goods transported by pipelines and power lines. 12
3. Central energy customs and its role. The main consumers of Russian energy resources abroad.. 18
3.1. The role of the Central Energy Customs in the movement of goods by pipeline transport and power lines across the customs border of the Russian Federation and state budget revenues. 18
3.2. Foreign economic partners of Russia - consumers of energy products 24
Conclusion.. 30
List of used sources.. 33
One of the most important instruments of trade policy is the application of prohibitions and restrictions against certain categories goods that are installed in accordance with the legislation of the Russian Federation on state regulation foreign trade activities. However, the application of this tool in relation to goods transported by pipeline transport has certain peculiarities due to the fact that the process of transportation through the pipeline system is not reversible (i.e. it is impossible to stop the movement or return the goods back). Therefore, the bans and restrictions established by the legislation of the Russian Federation on the state regulation of foreign trade activities, the legislator proposed to apply on the day of filing a temporary customs declaration. So, for example, if the Government of the Russian Federation, in accordance with Article 17 of the Federal Law of April 14, 1998 N 68-FZ "On Measures to Protect the Economic Interests of the Russian Federation in Foreign Trade in Goods", in order to promptly respond to external market conditions, decides to restrict or ban the export of goods from Russia for a period of up to six months, then in relation to goods transported by pipeline, it will be applied from the date of filing a temporary customs declaration (recall that for natural gas, a temporary declaration is submitted for one year, and for oil and oil products can be submitted for the quarter) /6/.
1.2. Movement of goods over power lines
Before considering the features of the movement of goods along power lines, it is necessary to define this concept in order to better understand the functioning of these technical structures.
Power transmission line (TL) - an electrical installation for transmitting electricity over a distance, consisting of wires (cables) and auxiliary devices (insulators, couplings, etc.). There are overhead power lines, wires that are suspended above the ground or above water, and underground (underwater), in which power cables are mainly used. AC transmission lines with voltage of 1150 kV (Ekibastuz - Kokchetav), DC transmission lines with voltage of 800 kV (Volzhskaya HPP - Donbass) and others are in operation /7/.
In accordance with the provisions of Article 314 of the Labor Code, the import into the customs territory of the Russian Federation and the export from it of goods transported along power lines are allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties. Customs procedures for temporary storage and internal customs transit are not applied to goods transported via power lines. This approach is due to both the specifics of the product itself and the peculiarities of its movement.
In the Russian Federation, there is a planned balance of production and consumption of electricity, which determines the amount of electricity supplied for export in different directions. Today, there is a colossal underload of power plants, so the increase in electricity generation has a positive effect on the development of the Russian economy.
At the same time, the previously existing procedure for the movement of electricity had a number of flaws. In particular, when transferring electricity to foreign buyers, the exact amount of actually delivered electricity can only be known on the 15th day after the end of the delivery period. During the supply period, it is impossible to calculate the amount of electricity, since several power lines are involved in this process. Up to this point, exporters cannot determine the amount of electricity moved.
Therefore, even if the exporter strictly adheres to the electricity generation schedule, the amount of transferred energy often exceeds that declared to the customs authority, and the exporter finds himself in a situation where he is forced to bear administrative (or criminal) liability for violations in the field of customs. In this regard, the issue of legal regulation of determining the amount of transferred electricity after the actual supply has become relevant, which has been resolved in the new Labor Code of the Russian Federation /5/.
In accordance with the provisions of this article, the import and export of electrical energy is allowed without prior permission from the customs authority, subject to the submission of a customs declaration and payment of customs payments on the 20th day of the month following each calendar month of the actual delivery of goods. If necessary, this period may be extended up to five days.
The actual amount of electrical energy is declared based on the readings of metering devices that record its movement.
When moving electricity across the customs border along all power transmission lines put into operation in parallel operation of electric power systems, the algebraic sum of electricity flows is subject to declaration based on information about the actual amount of electricity moved across the customs border. Thus, the actual amount of electrical energy is declared, which is established on the basis of the readings of metering devices installed in technologically equipped places and fixing the movement of electrical energy (the so-called balance flow). At the same time, the calculated value is corrected taking into account the value of technological costs, that is, electricity losses in the networks in the section of interstate power lines /6/.
Declaration is made on the basis of acts on the actual supply of electricity under the relevant foreign trade agreement. Customs duties and taxes are paid no later than the day of submission of the customs declaration for goods transported across the customs border within one calendar month.
Article 312 of the Labor Code establishes the application of rates of customs duties, taxes and the procedure for their payment when goods are moved by pipeline transport. This article sets out the provisions governing the specifics of the application of rates of customs duties and taxes in respect of goods imported into the customs territory through the pipeline system. As noted earlier, when goods are moved by pipeline transport, temporary periodic declarations are applied. When importing goods, a temporary customs declaration is submitted no later than the 20th day of the month preceding the period of import delivery. In this case, customs duties and taxes are paid on the day of submission of the temporary customs declaration, based on the information specified in the temporary customs declaration. To calculate the amounts due, the rates of customs duties and taxes effective on the 15th day of the month preceding the month of delivery are applied. A complete customs declaration is submitted no later than the 20th day of the month following the calendar month of the import delivery. If the amounts of customs duties and taxes increase as a result of clarification of information about the goods imported for each calendar month of delivery, then the necessary amounts are paid on the day of submission of the full customs declaration without charging a penalty. In case of excessive payment of import customs duties and taxes, they are refunded in accordance with Article 355 of the Labor Code of the Russian Federation.
By general rule identification of goods is the establishment of the identity of the characteristics of the goods to its essential features. As for commodities moving through the pipeline system or over power lines, it is impossible to identify them on an individually defined basis. For example, Kazakh oil and oil produced by domestic oil companies, in their composition have different quality and other specific characteristics. When injected into the pipeline system for further transportation abroad, mixing of these goods inevitably occurs, and the Russian export mixture of the URALS brand is formed at the exit. Therefore, it is impossible to identify the oil that entered the pipeline. Electric energy also does not have any features, so the identification requirements cannot be applied to it. However, the non-application of identification requirements does not exclude the possibility of exercising customs control in other forms.
The movement of Russian goods through the pipeline system and power lines between two points located on the territory of Russia through the territory of a foreign state is carried out in accordance with the rules established for the special customs regime in relation to Russian goods moved between customs authorities through the territory of a foreign state. These rules should be determined by the Government of the Russian Federation /6/.
3. Central energy customs and its role. The main consumers of Russian energy resources abroad
3.1. The role of the Central Energy Customs in the movement of goods by pipeline transport and power lines across the customs border of the Russian Federation and state budget revenues
Pipeline transport, represented by all kinds of oil and gas pipelines, complex technological service facilities, and power lines - power transmission towers and wires under high voltage, stretching in strings for many hundreds of kilometers - are an integral part and an important technological link in the movement of energy goods across the customs border. But without the participation of special customs authorities, not a single batch of these goods can be issued for export abroad. Therefore, it is advisable to consider the participation of customs authorities and their functions in the implementation customs clearance and control of energy carriers moved abroad.
It would seem that, incredible fact: the customs, whose number is just over half a percent of the total number of all employees of the customs system, provides 36% of customs payments transferred to the state budget by the Federal Customs Service. Meanwhile, this is exactly the efficiency of the work of the Central Energy Customs /10/.
The Russian Federation is the largest energy power, which accounts for 12% of the world's proven oil reserves, 45% of natural gas reserves, not to mention other mineral energy sources. The energy sector plays a decisive role in ensuring the reliable functioning of the economy and social sphere country, strengthening its position in the international arena. Over the years of reforms and transformations, the fuel and energy complex has ensured not only the economic security of the country, but also laid the necessary foundation for its sustainable development.
The energy policy of the state is aimed at obtaining the greatest benefit from foreign economic activity, strengthening Russia's position in the world energy markets, supporting the activities of Russian business entities and participating in ensuring global energy security. For its successful implementation, it is planned to diversify the range and direction of energy exports, develop the infrastructure for transporting energy carriers (main pipelines, electrical networks, seaports and transshipment bases), taking into account the expansion of the geography of exports and the promising balance capabilities of the fuel and energy complex /11/.
The export of energy resources in the future until 2030 will remain one of the main factors in the growth of the Russian economy, although its importance should decrease due to the development of knowledge-intensive sectors of the economy. Occupying a dominant position in the energy markets of Europe, Russia is gradually diversifying its supplies by penetrating the promising markets of the countries of the Asia-Pacific region, primarily China, Japan, Korea and India, as well as North America. At the same time, the share of energy carriers with a higher added value (high-quality petroleum products, high-purity gas, petrochemical products, enriched coal, and so on) will gradually increase in the export structure.
At the same time, it should be noted that Russia's recently strengthened role in the world energy market, the favorable situation in this market for us, and the policy pursued by tariff regulation of the export of products of the fuel and energy complex, in turn, have created and, most likely, will create in further negative trends, expressed in the desire of unscrupulous participants in foreign economic activity, as well as international organized criminal groups, to step up efforts to illegally export energy resources from the customs territory of the Russian Federation.
The Federal Customs Service of Russia and the Central Energy Customs, as a body designed to protect the economic interests of the country when moving energy carriers across the customs border of the Russian Federation, play a significant role in identifying, preventing and suppressing attempts to commit crimes with energy carriers in the customs and tax spheres. Since the importance of this customs authority in the control and clearance of energy goods is very high, it is necessary to consider in more detail the Central Energy Customs and the stages of its development /12/.
The history of CET dates back to 1992, when a department for customs control over goods transported, transported through pipelines, power lines and water transport was created at the Moscow Regional Customs. The fulfillment of the duties of the head of this department was entrusted to the adviser of the customs service of the 1st rank, Oleg Mikhailovich Galogre, who by that time already had extensive experience in the customs service. On the basis of this department, by order of the State Customs Committee of Russia dated May 31, 1994 No. 238, the Energy Customs was formed, headed by Vladimir Stepanovich Chuvaev (1946-1997), a professional customs officer who has proven himself to be a competent specialist and a skilled organizer. Major General of the Customs Service V.S. Chuvaev headed customs until last days own life.
It was at this time that the main activities of customs were laid. The "Technology of customs control of energy carriers transported by pipelines and power lines across the customs border of the Russian Federation" was developed and put into operation.
By order of the State Customs Committee of Russia dated 11.05. 2000 No. 390 "On the establishment of the Central Energy Customs" CET was established by reorganizing the Energy Customs.
In accordance with the order of the Federal Customs Service of Russia dated 01.06. 2007 No. 683 The Central Energy Customs is a specialized customs authority that carries out customs clearance and customs control of goods of 27 TN groups FEA of Russia(crude oil, gas condensate, natural gas and products of their processing, hard coal, lignite, peat, coke, oil shale, electricity). The entire customs territory of the Russian Federation is defined as the region of activity of the customs and customs posts subordinated to it /12/.
For the purpose of operational management of the process of customs clearance of energy carriers, strengthening customs control over the export volumes of energy carriers transported across the customs border of the Russian Federation, the Federal Customs Service of Russia is consistently implementing multi-stage measures to centralize the customs administration of energy carriers on the basis of the CET.
The next step was the creation of energy posts in the structure of the CET (in seaports), performing customs clearance and customs control of oil and oil products exported from the customs territory of the Russian Federation by various modes of transport. The customs office has four customs posts:
Moscow energy customs post;
Customs post Caspian pipeline;
Southern energy customs post;
North-Western energy customs post.
After the organizational and structural changes carried out in 2008 in the structure central office CET created two services (organization of customs control and information technology). The main task which is placed in front of the customs control organization service is the continuous monitoring of all incoming information on the movement of energy carriers across the customs border of the Russian Federation, its analysis using the risk management system and the issuance of operational orientations to customs authorities for the targeted application of selective customs control methods that ensure timely response to threats violations of customs legislation /10/.
The information and technical service of the customs is actively working on the implementation electronic exchange information between functional divisions and customs posts, impersonal customs clearance, as well as control of documents and information, the provision of which is provided for in accordance with the Customs Code of the Russian Federation.
The measures taken made it possible to improve the quality of customs clearance of energy carriers, create prerequisites for centralizing financial flows associated with the export of energy carriers, and ensure the possibility of a wider use of electronic declaration in the export of oil and petroleum products.
Taking into account the accelerated development of transport systems, there is a need to ensure their effective functioning, and therefore the main thing in the activities of energy customs posts should be work aimed at taking measures to optimize, increase transparency and reduce the time for customs clearance and customs control, increase throughput of checkpoints.
The development of energy customs posts is based on the use of modern information technologies, based on the principles of the activities of the customs authorities of the leading countries of the world, the creation of a legal and organizational base for the activities of the post for the subsequent application of clear and understandable rules for the customs administration of energy carriers.
To implement the above approaches, priority is given to prior informing and electronic declaration, which ensures the collection and control of information on energy carriers moving across the customs border in the necessary and sufficient volume, the principle of selective customs control based on a risk management system.
The indicated directions for the development of energy customs posts suggest a transition in the future to electronic document management, which will create conditions for the introduction of simplified customs procedures, applied on the basis of the reputation of participants in foreign economic activity.
The Central Energy Customs today is a specialized customs authority directly subordinate to the Federal Customs Service of Russia with a single control center in Moscow, capable of carrying out customs clearance and customs control over energy carriers from the moment the declaration is submitted and the energy carrier is handed over to the first carrier to its export from the customs territory of the Russian Federation. The total number of CET today is 403 highly qualified officials able to perform tasks of any complexity.
In January-August 2008, customs posts subordinated to the CET cleared more than 87 percent of export volumes of oil, more than 32 percent of export volumes of oil products, 97 percent of electricity and 100 percent of export volumes of natural gas /10/.
In 2007, more than one trillion rubles were transferred to the federal budget of the CET, namely, 1 trillion 181 billion rubles, which is almost 2 times more than in 2006. However, the 2007 record for transferring funds to federal budget already beaten. For eight months of 2008 more than 1 trillion 400 billion rubles were transferred to the federal budget. Every day customs transfers an average of 7 billion rubles to the federal budget!
Thus, these facts, supported by statistical data on the activities of the CET, once again confirm that the share of energy goods transported by pipeline transport (oil, oil products, gas, gas processing products) and power lines (electricity) in the total volume of exported commodities and minerals resources is very significant and will remain one of the main elements of the receipt of deductions to the state budget of Russia for a long time /9/.
3.2. Foreign economic partners of Russia - consumers of energy products
The Russian Federation, which, as already mentioned, is the owner of huge natural reserves of mineral fuels and energy potential, replenishes its budget largely through the sale of hydrocarbons abroad. Accordingly, this requires stable markets, reliable consumers of resources and a constant demand for it. Taking into account the current relative shortage of mineral raw materials on the world market, associated with a decrease in its reserves in nature, as well as the conflict in the Middle East, almost all of Europe, as well as a number of other countries of the world, are consumers of Russian energy resources.
Let's start with the allied countries of the near abroad.
Belarus, a former union state during the Soviet era, a brotherly people for Russia, and now a member of the Commonwealth of Independent States, has always been a reliable trading partner of the Russian Federation. The trade turnover between the countries is increasing every year. The number of types of goods moving across the border of the two states is also constantly growing. In view of the fact that Belarus practically does not have its own mineral raw materials, and the basis of the economic activity of any state is oil and gas, as well as electricity, in this sector of goods it depends on Russian supplies.
For a long time now, the issue of creating a union state of Russia and Belarus has been raised, which would imply the absence of economic barriers to the movement of goods through pipelines and power lines in particular. However, disagreements constantly arise between the leaders of the two countries during the negotiations, which slows down the process of signing the act of union between the states. There are many reasons for this, and one of the main ones is the financial crisis around the world, which has especially flared up this year. Since the beginning of 2007, energy prices have been slowly but surely creeping up. This could not but serve as a basis for raising tariffs for the supply of oil, gas, and electricity abroad.
Belarus, as a fraternal people and a reliable foreign economic partner, has always received raw materials at prices lower than other Russian partners. This is beneficial to both parties. But due to the sharp rise in prices for different kinds fuel all over the world, it was necessary to simultaneously raise tariffs for all countries - consumers of Russian oil and gas raw materials.
In 2007, Belarus received Russian gas at $200 per 1,000 cubic meters, partially paying for it with a stake in the Beltransgaz company. This share was 50 percent, or about 2 billion dollars /13/.
Further, we will give the opinion of Alexander Fadeev, head of the Belarusian department of the Institute of CIS Countries, on the current situation related to the movement of energy goods between Russia and Belarus: "The creation of a union state is frozen. There is no single currency. Despite Customs Union, mobile customs posts and commodity restrictions operate on both sides. At the same time, only "oil" subsidies to Belarus from Russia - about 4 billion dollars. Russian oil entering the republic is not subject to export duties. Oil products are obtained from it, taxes from which go to the Belarusian budget. There were cases of resale to Europe and just crude oil. Taking into account low prices for gas, the amount of direct and indirect "fraternal" subsidies was comparable to the entire Belarusian budget - $ 10 billion. "Thus, the gas conflict between Belarus and Russia has led to the fact that Belarus has to establish energy and political contacts wherever possible. During a meeting with The leaders of Ukraine and Azerbaijan discussed the construction of a "Black Sea-Baltic oil collector", which can be filled with Azerbaijani oil and will connect Ukraine with Belarus and even with the Baltic states /14/.
To solve mutual oil and gas problems, according to ex-president V.V. Putin, it remains to agree on "technical details." Moscow insists that Belarus share 85% VAT on the sale of petroleum products, which are obtained from Russian raw materials. Otherwise, oil supplies (about 20 million tons per year) will be subject to export duties. Not so long ago, in the summer of 2008, the new President Dmitry Medvedev signed the Law on the ratification of an intergovernmental agreement with Belarus on measures to regulate trade and economic cooperation in the export of oil and oil products. This was reported by the press service of the Kremlin. Under the agreement, crude oil exported from Russia to Belarus will be subject to export customs duties. At present, the relevant departments are determining the mechanism for calculating the fee for 2007-2009 /13/.
When exporting crude oil and petroleum products from the territory of Belarus to "third countries", customs duties will be levied at rates equal to those used in Russia. In the event that the Belarusian side fails to fulfill this obligation, the Russian side will apply export customs duties on crude oil and petroleum products exported to Belarus in full in accordance with Russian legislation.
Particularly noteworthy is the partnership between Russia and Kazakhstan in the field of energy transportation by pipeline transport. customs regime processing in the customs territory in Orenburg region is in third place in terms of use (after export and release for domestic consumption) - 11%. And this is mainly due to the supply of natural gas from the Karachaganak field of Kazakhstan, and its processing at the Orenburg gas plant.
The Karachaganak field in the West Kazakhstan region is one of the largest oil and gas condensate fields in the world. It covers an area of 280 square kilometers and contains more than 1.2 billion tons of oil and condensate and more than 1.35 trillion cubic meters of gas /15/.
IN currently Karachaganak is the largest investment project in Kazakhstan with over $5.5 billion in foreign investment.
The development of the field is carried out under the supervision of four international companies: BG Group (Great Britain), Eni (Italy), the share of each of which is 32.5%, as well as Chevron (USA) - 20% and LUKOIL (Russia) with a capital share of 15%. LUKOIL is the leading vertically integrated company in Russia. The main activities of the company include the exploration and production of oil and gas, as well as the production and marketing of petrochemical products.
LUKOIL is the second largest private company in the world in terms of proven hydrocarbon reserves and has a large portfolio of assets in the exploration and production sector, both in Russia and abroad, including Azerbaijan, Kazakhstan, Egypt, North Africa and Colombia.
To implement the Karachaganak project, these companies have united in the consortium "Karachaganak Petroleum Operating BV" (KPO).
KPO operates in accordance with the Final Production Sharing Agreement (FPSA), signed by the partners in an international consortium with the Government of Kazakhstan in November 1997. Under the terms of the agreement, KPO will manage the Karachaganak project until 2038.
The hydrocarbon raw material of Karachaganak lies in the so-called reservoir, at a depth of about 5,000 meters. The reservoir contains huge volumes of oil, condensate and gas, which are impregnated with porous rock. These hydrocarbons are arranged in layers, like a kind of "cake", in which there is a lower thin layer oil, then comes a thicker layer, represented by condensate, and on top of the reservoir is the thickest layer, consisting of gas.
The extraction of hydrocarbon raw materials at the field is carried out using wells drilled from the surface to the depth of the reservoirs. The pressure of the earth's crust at great depths literally squeezes hydrocarbons out of the rock and lifts them to the earth's surface. Further, oil and gas are supplied through a system of wells to manifolds, where they are mixed, and after that the mixture of hydrocarbons is supplied to one of the three modern and efficient production complexes of the Karachaganak field.
Part of the acid gas produced is immediately exported to Orenburg for further processing and purification. In turn, the plant in Orenburg also supplies a small amount of dry purified gas back to Karachaganak, which is used as a reserve.
Technological oil drying is also carried out at each of the KPO complexes. All the water generated during this process is then treated for oil removal and then re-injected into the reservoir using special wells in the field. Part of the dried oil is exported to Orenburg /15/.
In addition to Kazakhstan and Belarus, Russia's trading partners in the energy sector are such countries as Ukraine, Poland, Bulgaria, Romania, Germany, China and others. Basically, they are consumers of our energy carriers. Relations with these countries in the field of supply of oil, gas, electricity are built on the basis of concluded agreements for the supply of relevant goods. With each consumer state, Russia discusses the conditions for the sale of energy carriers that are beneficial to us and our partners. However, the tariffs at which deliveries are made vary greatly from country to country. It depends on the existing relations between states, the political situation and the level of economic relations. More than once there were conflicts with countries such as Ukraine and Poland, on the basis of disagreements on tariffs. A wide resonance arose because of the so-called "gas conflict" with Ukraine, which has been going on for several years. The Russian side applied sanctions and temporarily stopped deliveries due to Ukraine's failure to fulfill its obligations under the contract. This is not surprising, since specific countries are currently pursuing a policy aimed at the West, and do not want to meet Russia for further integration of relations. Due to the rise in oil prices in recent years, the tariffs were revised upwards, which affected the political and economic relations of the partner countries with Russia. Nevertheless, the demand for Russian energy resources has not fallen and even continues to grow, since today there is no worthy alternative to hydrocarbons, and the life of any state is based on their use /11/.
Conclusion
With all the richness of the scientific, industrial, economic potential of our great country, the national wealth is its natural resources - huge reserves of hydrocarbons and hydropower resources. In this, Russia has an incomparable advantage over most countries of the world. In the conditions of depletion of minerals in the world, their constant shortage in the world market, the Russian Federation not only meets its energy needs, but also meets the growing needs of other countries of the world that are consumers of Russian energy products.
The ever-increasing demand for raw materials and energy, as well as the occasional sharp rise in energy prices, are positive factors for the growth of the Russian economy, allowing it to accumulate significant funds and form a budget surplus.
However, there is also the other side of the coin, which must be taken into account when planning the development of the country's economy. At present, the economy of the Russian Federation is focused mainly on the growth of exports due to an increase in the volume and tariffs for energy supplies abroad. The lion's share of the country's budget is formed on the basis of raw material supplies. This fact determines that Russia has long begun to turn into a "raw material appendage" of the countries of the West and North America.
This trend negatively affects the growth of other industries. The West began to consider Russia mainly as an energy partner, similar to the countries of the Middle East - members of OPEC. That is, they need our country as a stable supplier of energy resources, but nothing more. It is precisely the presence of colossal natural reserves that attracts Western countries to Russia as an object of capture in the future. All this is fraught with serious negative consequences for our state.
Under no circumstances should Russia become a raw material appendage of the developed countries of the West – Europe and North America – under any circumstances of the external economic situation on the world market. A country with such a population, a huge resource and industrial potential simply obliged to significantly increase the share of science-intensive industries, engineering, manufacturing in its exports.
Of course, taking into account the relations that are developing in the world and the establishment of economic ties, you can not be afraid of fears that Russia is becoming a raw material appendage of the West. This fact determines the raw orientation of Russian exports.
The economy is gradually developing, as well as knowledge-intensive industries industry of the country. There are already real figures confirming the effective result of Russia's foreign economic activity. The volume of exports of all types of goods is growing every year, the money turnover between countries is increasing. Most of the budget revenue comes from the sale of energy products abroad.
Here, an important component is pipeline transport and power lines, and the process of movement itself is regulated thanks to the activities of the Central Energy Customs. Today we can state that the staff of the Central Energy Customs coped with the tasks set by the leadership of the Federal Customs Service of Russia.
The fact that the customs, whose staff is less than 0.6 percent of the total number of the entire customs system, accounts for 36 percent of the customs payments transferred by the FCS of Russia to the federal budget, and the share in the collection of export customs payments is 63.5 percent, speaks for itself. myself. Therefore, today we can note with satisfaction that the CET occupies a worthy place in the system of the Federal Customs Service of the Russian Federation.
Summing up the above, it is worth noting that pipeline transport and power lines have served, serve and will serve as one of the basic elements on which the economy of our country relies, until the natural resources and the mining potential of the state run out, and this will not happen soon. .
1. Bakaeva O.Yu. Customs law of Russia: textbook. - 2nd ed., revised. and additional - M.: Jurist, 2007. - 504 p.
2. Smolyakov P.N. Controversial issues of qualification of cross-border movement of strategically important raw materials // Customs business. - 2007. - No. 4. - P.38-40
3. Timoshenko I.V. Customs law of Russia. - Rostov-on-Don: Phoenix, 2001. - 512 p.
4. Gabrichidze B.N. Customs law. - M.: Dashkov i K, 2004. - 841 p.
5. Customs Code of the Russian Federation. – M.: Yurayt-Izdat, 2007
6. Kozyrin A.N. Commentary on the Customs Code of the Russian Federation. - M.: TK Velby, 2005. - 522 p.
7. Gorkin A.P. Big encyclopedic dictionary of a schoolboy; compiler. - M.: scientific publishing house "Great Russian Encyclopedia", 1999. - 875 p.
8. Order of May 4, 2006 No. 422 "On the control of documents related to the application of the procedure for the movement of goods by pipeline"
9. Order of September 15, 2003 N 1013 "On customs clearance of goods transported by pipelines and power lines"
10. Materials of the Central Energy Customs. Small spool but precious! // Customs. - 2008. - No. 8. - P.4-6
11. Shelestov A.N. Not by oil alone // Customs regulation & customs control. - 2008. - No. 7. - P.38-39
12. Data of customs statistics for 2007-2008. // Customs regulation & customs control. - 2008. - No. 7. - P.35-37
13. Medvedev introduced a duty on oil exported to Belarus // Customs regulation & customs control. - 2008. - No. 7. - P.12
14. Order of the Federal Customs Service of the Russian Federation No. 800 of August 24, 2006 "On places of declaration certain types goods"
15. Materials of the official website of the Karachaganak field http: // www. kpo. kz/
Applications
Annex A
(optional)
Share of exports and imports of Russian fuel and energy products, in actual prices, % of the total
Table 1 - The share of exports and imports of fuel and energy products in Russia, in actual prices, % of the total
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9.5. Movement of goods by pipelines and power lines
The special customs procedure for the movement of goods across the customs border by pipeline transport and power lines is distinguished by the peculiarities of customs control, customs clearance of goods, as well as the procedure for calculating and paying customs duties and taxes. Among the features of the implementation of customs operations that are characteristic of the special customs procedure under consideration are, firstly, the possibility of applying general conditions and the procedure for the movement of goods only in the part not regulated by Ch. 26 TC; secondly, non-application of customs procedures for temporary storage and internal customs transit; thirdly, non-application of customs identification to goods; fourthly, the implementation of customs clearance and control of goods by specialized customs authorities (Central Energy Customs, customs posts); fifthly, declaring goods using a cargo customs declaration, which is drawn up in accordance with the rules for filling out a customs declaration when declaring goods placed under the declared customs regime.
Movement of goods by pipeline. In this case, the concept of "pipeline transport" is used as a general term, which includes both the main oil pipeline, and the oil pipeline, and the gas pipeline.
Import into the customs territory of the Russian Federation and export from this territory of goods transported by pipeline transport are allowed after the acceptance of the customs declaration and the release of goods by the customs authority in accordance with the terms of the customs regime declared therein.
The movement of goods by pipeline transport allows the filing of a temporary cargo customs declaration (TCD), which indicates information about the approximate number of goods moved over a certain period of time (not exceeding the term of the foreign trade agreement) and the conditional customs value of the goods. VGTD is submitted by the declarant for a period of time not exceeding one quarter, and for natural gas - one calendar year, no later than the 20th day of the month preceding this period. The following documents are submitted along with the VGTD:
1) international sale and purchase agreements or other types of agreements concluded in the course of a foreign economic transaction, transaction passport;
2) an agreement with a transport organization for the transportation of goods, if such an agreement is available on the day of submission of the CFD, or a document confirming the right to use pipeline transport;
3) permits, licenses, certificates and (or) other documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities;
4) payment and settlement documents, if such documents were drawn up before the submission of the CFD;
5) documents confirming information about the declarant;
6) other Required documents(for example, documents confirming the right to benefits for the payment of customs duties and taxes).
A full customs declaration is submitted for goods imported or exported for each calendar month of delivery of goods (no later than the 20th day of the month following the calendar month of delivery of goods). When submitting a complete CCD to the customs authority, the declarant submits documents that were not submitted at the time of filing the CCD (for example, invoices (invoices), acts on the actual supply of goods or their copies certified by the declarant). A complete GTE is submitted in the generally established manner.
Movement of goods along power lines. Import into the customs territory of the Russian Federation and export from this territory of goods transported via power lines are allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties. The customs authority has the right to require the submission of a security for the payment of customs duties, including if the declarant has been carrying out his foreign economic activity for less than one year.
The customs declaration for the transported electrical energy is submitted no later than the 20th day of the month following each calendar month of the actual delivery of goods. The actual amount of supplied electrical energy is established based on the readings of metering devices that record the movement of electrical energy, and is determined as the algebraic sum of electrical energy flows in opposite directions along interstate power lines of all voltage classes in operation for each calendar month (balance).
Customs duties and taxes are paid no later than the day of submission of the customs declaration for goods transported across the customs border within one calendar month. At the same time, in accordance with Decree of the Government of the Russian Federation of June 21, 2005 No. 390 “On approval of the rate of import customs duty on electricity”, the rate of import customs duty on electricity imported into the Russian Federation was approved at a rate equal to zero.
