Movement of goods in international mail.

Customs clearance

Any movement of goods and vehicles across the customs border of the Russian Federation entails the obligation to carry out procedures related to their customs clearance. Moreover, the import of goods and cars into the customs territory of the Russian Federation without the condition of its obligatory export is recognized as import, and, accordingly, the export of goods is recognized as export. In order to import or export goods, it is necessary to comply with established customs procedures related to its direct customs clearance and declaration. Without the skills and knowledge of customs legislation, carrying out such operations presents certain difficulties. Customs clearance and declaration of goods has the right to be carried out by both the declarant and a company that professionally carries out comprehensive customs clearance - a customs broker . In this case, the representative carries out all the necessary formalities on behalf of the declarant or other interested parties, on their instructions.

The stages of customs clearance of goods by the declarant involve the actual presentation of the goods being moved to the customs authority, their declaration and placement under the appropriate regime.

Customs clearance for imports includes comprehensive preparation of the necessary documentation and payment of customs duties, taxes and fees.

Movement of goods in international mail.

Under international mail in accordance with paragraph 1 of Art. 291 of the Labor Code of the Russian Federation refers to postal items accepted for shipment outside the customs territory of the Russian Federation, entering the customs territory of the Russian Federation or transiting through this territory.

International postal items include:

— letters (simple, registered, with declared value); •— postal cards (simple, registered);

— parcels and special bags “M” (plain, custom);

— secograms (simple, custom);

— small packages (custom);

— parcels (ordinary, with declared value);

— international express mail.

The forwarding of international postal items is accompanied by documents provided for by the acts of the Universal Postal Union2. The acts of the Universal Postal Union include the Statutes of the Universal Postal Union

and
the Universal Postal Convention.
In accordance with the Universal Postal Convention, international postal items may be accompanied by the following documents:

a) “Customs” label CN ​​22 (for small packages, international express mail (EMS) items and “M” bags);

b) customs declaration form CN 23 and accompanying address CP 71 or package form CP 72 (for parcels);

c) a land mail delivery note in the CN 37 form or an air mail delivery bill in the CN 38 form;

d) delivery note for surface air mails (SAL), in form CN 41;

e) parcel cards SR 86, SR 87;

f) written cards CN 31, CN 32;

g) special sheets for registered items CN 33;

h) consolidated invoices when sending grouped “Consignment” items;

i) replacement CN 46 delivery bill for airmails and surface airmails (SAL);

j) delivery note for mails with empty containers CN 47.

In accordance with paragraph 2 of Art. 293 of the Labor Code of the Russian Federation, customs clearance of goods sent by international mail is carried out as a matter of priority and as soon as possible, which cannot exceed three days.

Places for customs clearance of international postal items, as a rule, are postal facilities that have the status of places of international postal exchange. Such postal facilities are determined by the federal executive body authorized in the field of customs affairs, together with the federal executive body responsible for managing activities in the field of postal communications.

“On the territory of Russia, places of international postal exchange are established regionally, depending on the volume of postal flows and their direction. The main places of international postal exchange are: St. Petersburg, Moscow, Irkutsk, Vladivostok, Petrozavodsk, Blagoveshchensk. With the formation of the Regional Commonwealth in the field of communications by the heads of the CIS Communications Administrations on December 16-17, 1991, new places of exchange were also identified in the cities of Bryansk, Samara, Sochi and Novosibirsk.”

Customs clearance of international postal items in the customs authorities in the region of activity of which the senders or recipients of goods are located (not in places of international postal exchange), is possible if it is necessary to submit a separate customs declaration in cases where:

— the cost of international postal items imported into the customs territory of the Russian Federation exceeds ten thousand rubles (with the exception of goods sent to individuals not for business purposes);

— the export of goods from the customs territory of the Russian Federation must be confirmed by the sender of the goods to the customs and (or) tax authorities;

— goods imported into the customs territory of the Russian Federation are intended to be placed under a customs regime that does not provide for the release of goods for free circulation.

The following items are prohibited for shipment as international mail.

1. Goods prohibited by the legislation of the Russian Federation, respectively, for import into the customs territory of the Russian Federation or export from this territory.

2. Goods prohibited for shipment in accordance with the acts of the Universal Postal Union. Such goods, for example, include:

- items that, by their nature or packaging, may pose a danger to postal workers, stain or damage other items, postal equipment;

- drugs and psychotropic substances (except for cases of shipments for scientific or medical purposes, provided for by the national legislation of the countries receiving such shipments);

— explosive, flammable and other dangerous substances;

- objects of an obscene or immoral nature.

3. Goods that are subject to restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, and the list of which may be determined by the Government of the Russian Federation.

In relation to goods sent by international mail, prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities are not subject to application in cases where:

— the total customs value of goods does not exceed 5,000 rubles;

— goods are sent to individuals and are intended for personal use;

— The Government of the Russian Federation has identified other cases of non-application of these prohibitions and restrictions.

In accordance with Art. 294 of the Labor Code of the Russian Federation, international postal items are subject to such forms of customs control as customs inspection and/or customs inspection. These forms of customs control can be carried out on the basis of random or random checks. When conducting a customs inspection or customs inspection, technical means of customs control are used to the maximum extent.

Based on paragraph 1 of Art. 295 of the Labor Code of the Russian Federation, customs duties and taxes on goods sent by international mail are not paid if the cost of such goods sent within one week to one recipient does not exceed 10 thousand rubles.

If the recipients of international postal items are individuals, then in part of the excess of the specified value, a partial exemption from import customs duties and taxes is applied. Partial exemption provides for the payment of import customs duties and taxes at uniform rates established by the Government of the Russian Federation.

During customs clearance of international postal items that do not require the submission of a separate customs declaration, customs payments are calculated and accrued by customs authorities at the places of international postal exchange. Thus, taking into account subparagraph 1 of paragraph 5 of Art. 293 of the Labor Code of the Russian Federation, also paragraph 6 of Art. 295 of the Labor Code of the Russian Federation, we can conclude that the customs authority independently calculates and accrues customs payments in respect of items sent to individuals and subject to uniform rates of customs duties and taxes.

The calculation of the corresponding amounts is made on the basis of information about the value of the goods specified in the documents provided for by the Universal Postal Convention.

If the declared value of the shipment exceeds the value indicated in the shipping document, then the tax base for calculating customs duties and taxes is the declared value of the shipment.

Payment of customs duties assessed by the customs authority is made on the basis of a postal money transfer form.

The issuance of international postal items to the addressees (its customs payments were assessed by the customs authorities) is carried out at the places of international postal exchange after receipt of the full amount of customs payments by the communication organization. In the future, this amount of customs payment is subject to transfer to the account of the customs authority (which accrued it).

International postal items cannot be issued by postal organizations to their recipients or sent outside the customs territory of the Russian Federation without the permission of the customs authority.

Based on Art. 297 of the Labor Code of the Russian Federation, customs clearance of international postal items moving in transit through the territory of the Russian Federation is not carried out.

Movement of goods by pipeline transport and along power lines.

This special customs procedure is distinguished by the peculiarities of customs control, customs clearance of goods, as well as the calculation and payment of customs duties and taxes. Moreover, these features also exist between goods transported by pipeline transport and goods transported along power lines.

Among the features of customs operations that are characteristic of the entire special customs procedure under consideration are:

a) the possibility of applying general conditions and procedures for the movement of goods only in the part not regulated by Chapter 26 of the Labor Code of the Russian Federation (Article 309 of the Labor Code of the Russian Federation);

b) non-application of customs procedures for temporary storage and internal customs transit (clause 4 of Article 310, clause 2 of Article 314 of the Labor Code of the Russian Federation);

c) non-application of customs identification to goods (Article 316 of the Labor Code of the Russian Federation);

d) customs clearance and control of goods are carried out by specialized customs authorities (energy customs and customs posts).

Other aspects of the application of customs operations have their own characteristics, determined by the nature of transportation and the type of goods.

Movement of goods by pipeline transport.

In this case, “pipeline transport” is used as a general concept that includes main oil pipeline, oil product pipeline, gas pipeline, water supply and ammonia pipeline.

In accordance with paragraphs 1, 2 of Art. 310 of the Labor Code of the Russian Federation, the import into the customs territory of the Russian Federation and the export from this territory of goods transported by pipeline transport are allowed after the customs declaration is accepted and the goods are released by the customs authority in accordance with the terms of the customs regime stated in it. When submitting a customs declaration, actual presentation of the goods is not required.

The movement of goods by pipeline transport allows for the submission of a periodic temporary customs declaration, which indicates information about the approximate quantity of goods moved during a certain period of time (not exceeding the validity period of the foreign trade agreement) and the conditional customs value of the goods.

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.

A complete 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 exporting goods

By pipeline transport, export customs duties are paid for each calendar month of delivery at the rates in effect 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 based on the quantity of goods proportional to one calendar month of delivery, if the temporary customs declaration indicates a delivery period exceeding one calendar month.

When importing goods

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 in effect on the 15th day of the month preceding the month of delivery are applied. Updated information about goods imported for each calendar month of delivery is submitted to the customs authority no later than the 20th day of the month following each calendar month of delivery. If it is necessary to make additional payments of the corresponding amounts of customs duties, penalties will not be charged. Overpaid payments are subject to refund (offset against future deliveries).

Movement of goods along power lines.

In accordance with paragraph 1 of Art. 314 of the Labor Code of the Russian Federation, the import into the customs territory of the Russian Federation and the export from this territory of goods transported along power lines is allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties.

The customs declaration for transported electrical energy is submitted no later than the 20th day of the month following each calendar month of actual delivery of goods.

The actual amount of supplied electrical energy is established based on the readings of metering devices recording the movement of electrical energy, and is defined as the algebraic sum of electrical energy flows in opposite directions along interstate power lines in operation of all voltage classes for each calendar month (balance flows).

Customs duties and taxes are paid no later than the day of filing a customs declaration for goods transported across the customs border within one calendar month.

Power transmission lines, through which the parallel operation of the UES of Russia and the energy systems of neighboring countries are carried out, have been installed with countries such as Ukraine, Kazakhstan, Belarus, Georgia, Azerbaijan, Lithuania, Latvia, Estonia, Finland, China, Mongolia.

Control questions:

1. Does an individual have the right to refuse a special customs procedure and choose any customs regime?

2. What conditions of the special customs procedure must be observed for an individual to import goods into the customs territory of the Russian Federation with full exemption from customs duties?

3. What criteria underlie the provision of customs benefits to individuals?

4. In what cases do individuals pay customs duties (import, export, temporary import/export of goods)?

5. What types of goods transported by individuals are subject to import/export permitting procedures and specific quantitative restrictions?

6. What is the legal basis for providing customs benefits to certain categories of foreign persons?

7. What categories of foreign persons are entitled to customs benefits?

8. What are the customs benefits provided to certain categories of foreign persons?

9. What are the features of customs control of diplomatic mail and consular bags of foreign countries?

10. Is it possible to limit customs benefits for certain categories of foreign persons?

11. What is meant by international postal items?

12. What are places of international postal exchange?

13. What features of customs declaration of international mail can be identified?

14. What forms of customs control are used when checking goods sent by international mail?

15. In what order are customs duties paid in respect of goods sent by international mail?

16. What are the places for customs clearance of goods transported by pipeline transport and along power lines?

17. What customs procedures do not apply to goods transported by pipelines and power lines?

18. What are the features of customs declaration of goods transported by pipeline transport and along power lines?

19. What special customs regime can be applied to goods transported by pipelines and power lines?

20. What features can be highlighted in the procedure for paying customs duties and taxes when moving goods by pipeline transport and along power lines?

[1] In accordance with Art. 194 of the Labor Code of the Russian Federation, in relation to waste generated as a result of processing of goods for domestic consumption, as well as residues, operations similar to those provided for goods of the same name in the processing mode on the customs territory can be performed.

[2] You should pay attention to paragraph 4 of Art. 192 of the Labor Code of the Russian Federation, which establishes that permission to process goods is issued before placing goods under the customs regime of processing for domestic consumption. However, in accordance with paragraph 3 of Art. 157 of the Labor Code of the Russian Federation, the day of placing goods under the customs regime is the day of release of goods by the customs authority. Thus, the possibility of contacting the customs authority with an application to obtain a permit is being considered, simultaneously with the submission of a customs declaration. At the same time, the procedure for filing an application with the customs authority for the application of the processing regime for domestic consumption (for example, an independent application form, deadlines for considering the application and making a decision on it - Articles 192, 193 of the Labor Code of the Russian Federation) allows us to assert that permission can be obtained only before submitting the customs declaration.

[3] In accordance with the order of the State Customs Committee of Russia dated August 21, 2003 No. 915 “On approval of the Instructions on the procedure for filling out a cargo customs declaration” (Rossiyskaya Gazeta. 2003. August 18-19 No. 186, 187) when exporting goods from the customs territory In the Russian Federation, goods simultaneously shipped (or shipped within a certain period of time when applying periodic temporary declaration) in the region of activity of the same customs authority by the same sender to the address of the same recipient located outside are considered as one consignment. customs territory of the Russian Federation, to fulfill obligations under one agreement concluded during a foreign economic transaction (or one permit for processing of goods when declaring processed products), or under a unilateral foreign economic transaction, or without completing any transaction.

[4] See: Vasiliev A.

How to live according to the regime // Customs. 2000. No. 18.

[5] Consumable materials may include, for example, raw materials (semi-finished products, components, parts, fuel, etc.) or wearable items (products of low cost and short service life (tools, household equipment, work clothes and special shoes etc.) At the same time, depending on the purposes of import (export) of such goods and based on the analysis of shipping documentation, they can still be placed under the customs regime of temporary import (export), for example, as exhibition exhibits, if it is possible to secure them identification and preservation in an unchanged state.

[6] NW RF. 1995. No. 45. Art. 4339.

[7] Customs statements. 2000. No. 4.

[8] According to the Russian Chamber of Commerce and Industry (Russian Chamber of Commerce and Industry), from 2000 to the present, the legal department of the Russian Chamber of Commerce and Industry has issued 57 ATA carnets for goods intended for display as exhibition samples, professional equipment and commercial samples. 50 percent of ATA carnets issued are ATA carnets for exhibition cargo.

Russia is a relatively young participant in this system with more than 40 years of experience. It includes 58 countries, and as of the beginning of our country’s entry into the International System, about 200 thousand ATA carnets were issued in the world for a total amount of 12 billion US dollars // Customs. 2003. No. 7. P. 6.

[9] Depending on the place of use of the goods, the holder (holder’s representative) of the ATA carnet fills out the corresponding tear-off sheet (voucher) of the ATA carnet:

— in the case of using goods in the region where the customs office of import operates, fill out the white “importation” sheet of the ATA carnet;

— if it is necessary to move goods to the place of their use, the blue “transit” sheets of the ATA carnet are filled out in two copies.

[10] See: Order of the State Customs Committee of Russia dated September 3, 2003 No. 960 “On approval of the Regulations on the inclusion of legal entities in the Register of Owners of Customs Warehouses and the procedure for its maintenance by the State Customs Committee of Russia” // Rossiyskaya Gazeta. 2003. 9 Oct. No. 203.

[11] See: Order of the State Customs Committee of Russia dated September 8, 2003 No. 972 “On approval of the Regulations on the establishment and operation of customs warehouses owned by customs authorities” // Rossiyskaya Gazeta. 2003. 9 Oct. No. 203.

Provision of services by a customs broker

Specializing in the field of customs law and consulting, a customs broker will help carry out all the necessary operations to carry out all the necessary procedures and declare goods within the framework of the contract as efficiently as possible, at the lowest cost and in the shortest possible time. Thus, the services of a customs broker represent customs operations carried out by him on behalf of and on behalf of the customer (declarant) on a contractual basis. Experts in their field will help you competently organize the entire process of interaction with regulatory authorities and correctly and quickly prepare the necessary documentation for imported goods. In addition, professional representatives will help you get rid of unnecessary routine, presenting the freed up time to more important matters.

The cost of customs clearance of goods and services of a customs broker can be determined either as a percentage of the customs value of goods, or as a fixed amount for customs clearance of a certain batch of goods. It should be noted that the customs broker does not have the right to refuse the customer to conclude an agreement and carry out all the necessary operations; refusal is possible only on the condition that he does not have the opportunity to provide such a service or work. Therefore, the customs services provided by them are mandatory. The efficiency of foreign economic transactions is directly dependent on the speed and quality of customs clearance of goods. Being a professional in the field of customs, a customs broker will carry out all customs formalities with the best benefit-cost ratio within the framework of the customs services he provides. When choosing a declarant, preference should be given to an integrated approach to conducting foreign trade transactions, in terms of the customs services they provide. Undoubtedly, the most convenient form of cooperation is a single supplier of the entire range of operations provided when implementing an international contract, including transport logistics, legal registration of foreign trade transactions and customs clearance of cargo. Such a company must have capabilities in international logistics, transportation of all types of cargo and be a professional in the field of consulting for foreign economic activity (customs clearance, delivery, legal support). A company carrying out economic activities in foreign markets needs delivery and clearance of goods within a given time frame. Cargo transported across the Russian border is subject to taxes and duties; such movement is accompanied by filling out a large number of various documentation. To complete all formalities at customs, an appropriate license and the organization’s attachment to the customs terminal are required. All procedures are quite complex and entail significant risks, such as failure to meet delivery deadlines and liability. Therefore, transferring all these functions to professionals is more than reasonable. When assessing the list of customs services provided, one should take into account its ability to perform customs operations of any complexity at the customs offices required by the customer in Moscow, St. Petersburg and any other customs points in Russia. The presented site is an information resource about the activities of customs brokers and we do not provide customs services.

Tax advice is provided by experts from the Tax Planning website; support for the consulting section regarding documentation and accounting of import and export transactions is provided by specialists from the Accounting Services in Moscow website as part of the affiliate program.

Step 2: Choose a sending method

You can send items and products by letter, small package and parcel. The choice of shipping method depends on the weight of the product, dimensions, and strength.

I recommend that you pre-weigh the goods you intend to send to make it easier to decide on the shipping method.

Letter

The letter is intended for personal correspondence, sending documents, papers, magazines, postcards and other printed materials. Maximum weight – 2 kg. Maximum size – A4.

If you, for example, are a designer of postcards, brochures, pictures, then you can choose this method.

Parcel

This is a shipment that is larger in size or weight than a letter, but the same as a letter containing paper products and printed materials: books, magazines, posters.

The maximum weight of a parcel is 5 kg. The maximum sum of three dimensions (length+width+height) is 90 cm. Or the maximum length of a parcel is 60 cm.

Small package

This is a small international parcel containing unbreakable items.

Maximum weight 2 kg. As for the sizes, the maximum sum of three dimensions (length+width+height) is 90 cm. Or the maximum length of a small package is 60 cm.

Sending small packages and parcels with stamps is cheaper than in cash.

For example, if the item weighs less than 100 grams, then you will pay 395 rubles in stamps for sending it or 474 rubles if you pay in cash at the branch.

We remind you that the designation “without VAT” means postage stamps , and “with VAT” means payment in money (cash, bank card).

Prices for sending small packages

Stamps can be purchased at the post office in advance and affixed at home - if you know the exact cost of sending.

If you want to send something small and not very fragile abroad (for example, bracelets, earrings, keychains, bars of soap, a knitted sweater, etc.), then this method is the most optimal and inexpensive.

Package

This method can be used to send items with a total weight of up to 20 kg. If you need to send a heavier package, you can use EMS.

The longest side of an international parcel must be less than 105 cm.

The cost of sending a parcel depends on both the weight and the destination country.

For example, sending a parcel of up to 1 kg to America costs 1,729 rubles (or a little cheaper, about 1,440 rubles, when sending with stamps). And, for example, to Germany - 2152 and 1793 rubles, respectively.

At current rates, it is more profitable to send goods larger than 1000 grams by parcel rather than in a small package.

To some countries, parcels are cheaper than small packages starting from 500 grams.

You can read more about this shipping method on the postal website. Also there you can calculate online the cost of sending a parcel, indicating its approximate weight and country.

Stage 5: Pay for the shipment and receive a tracking number

After everything is packaged, executed and signed, you pay for the service and receive a check in which the postal identifier will be written - a numeric combination of letters and numbers.

First, be sure to save the receipt until the recipient receives the shipment. You never know.

Secondly, both you and the recipient will need a track number to track the movements of the parcel.

Sample receipt

Step 3: Package items to be shipped

Products must be packaged in such a way as to prevent damage during delivery. But you also need to take into account that customs officers may suspect something is wrong and open your parcel for inspection.

Envelopes and boxes can usually be purchased at the post office. But it’s best to do this in advance, because... on the day of sending there may not be a box or envelope of the required size and then you will have to resolve this issue in a hurry.

If you have an Etsy store and regularly send orders to customers in the USA, Europe and other countries, we recommend purchasing plastic envelopes from third-party online stores. They are much cheaper there.

If you are sending items that may become deformed during transportation, such as shaped candles, vases, clay figurines, etc., you can wrap each item individually in bubble wrap. This film is sold in large construction stores.

You can also include an invoice with your order. Read more about why you need it and how to print it.

It will also be a good idea if you weigh your products in advance - this will be useful to you at the next stage.

How to receive correctly

Step 1. Receive a notification

If registered mail arrives in your name and address, you will know about it. A piece of paper with good news - a notice - will be dropped into your mailbox. It will make it clear which item was sent to you, when, where, and how much it weighs.

Notifications are primary and secondary. The primary one is issued, as a rule, the next day after the parcel arrives at the department (let’s take this type of shipment as an example). That is, if the parcel arrived on the 1st, then the notice will most likely be issued on the 2nd. This is due to the fact that correspondence usually arrives at the branches after lunch and it takes time to process it.

From the moment the initial notification is issued, the countdown begins during which the recipient must pick up the parcel. This is five working days. If for some reason you did not have enough of them and you did not pick up the parcel (you were leaving, got sick, had no time), then a secondary notice will be issued in your name. It also happens that a person does not come because he did not receive the initial notification. After all, it can fall out of the mailbox, it can be stolen, it can go unnoticed, sticking to the wall of the box.

If you come to pick up your parcel on the day you receive the secondary notification or the next morning, then no storage fee will be charged. But if you show up only on the 15th or 22nd, you will have to pay 5 rubles for each day of “downtime”.

Step 2. Go to the post office

The recipient must fill out the back of the notice, indicating his passport details, last name, number and signature. At the post office you will need to present a notice and a passport.

According to the law, the main document identifying a citizen of the Russian Federation on the territory of Russia is a passport (birth certificate). A temporary identity card of a citizen of the Russian Federation (form No. 2-P) has equal legal force. A foreign passport, driver's license, record book, pension certificate and the like are not identification documents.

A postal employee will check that the notice is filled out correctly and that your passport details match. Then he will bring the parcel, weigh it in front of you (the permissible error is 70 grams) and hand it over.

Many people mistakenly believe that they can open the parcel on the spot and, if something is damaged inside, immediately demand compensation for the damage. De jure, you need to open a parcel at the post office in two cases:

1. Parcel with a description of the contents. In this case, the operator, with the client’s consent, must open the box and check whether all items are in place.
2. The outer shell is damaged. If there are “traces of tampering”, you can ask to open the package. In this case, the head of the post office is invited and a special act is drawn up. If it turns out that something is missing from the package, an investigation begins.