General affairs of the customs union: rules, documents, tariff

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Until recently, the main document in Russia regulating the customs sphere was the Customs Code, adopted and entered into force in 2003. But the monopoly of the Russian Code has ended. With the creation of the Customs Union, a common Customs Code of the participating countries was adopted. The main goal of the document is to establish uniform rules for the member countries of the union and build a common customs administration system. It is expected that Ukraine may join the union in the future.

Difficulties of the transition period

The Customs Code of the Customs Union (hereinafter referred to as the Customs Code CU) came into force in Russia on July 1, 2010. Its norms have direct effect. At the same time, it is clear that the domestic Russian Customs Code will be abolished, but how quickly this will happen is unknown. Until this time, only those norms that do not contradict the Labor Code of the Customs Union are in effect. .

It is expected that the Customs Code of the Russian Federation will be replaced by the Federal Law “On Customs Regulation in the Russian Federation”, the draft of which has already been submitted for consideration to the Government of the Russian Federation. Initially, it was believed that it would come into force on July 1, 2010 simultaneously with the Customs Code, but this did not happen.

The aforementioned Federal Law will reflect the reference norms of the Labor Code of the Customs Union. According to them, the regulation of certain legal relations or the establishment of additional conditions, requirements or features should be determined at the level of the national legislation of the countries participating in the customs union. Thus, the Customs Code of the Customs Union refers to the national legislation the use of certain forms of customs control (inspection of premises and territories, accounting of goods under customs control, checking the system of accounting for goods and reporting, customs inspection itself).

To ensure that those who periodically encounter customs clearance issues in practice do not get confused in the norms of both Codes, the Federal Customs Service (FCS of Russia) issued Letter dated June 29, 2010 N 01-11/31847 “On the non-application of certain norms of the Customs Code of the Russian Federation dated May 28, 2003 N 61-FZ.” In it, experts described in detail which norms of the Customs Code do not apply and the provisions of the Customs Code apply instead.

Note. ...decisions of the Customs Union Commission are binding, have the status of direct action and do not require ratification...

And there will be judgment

On the official website of the Federal Customs Service of Russia, department specialists gave a positive answer to a curious question: will a single judicial body be created within the framework of the Customs Union to consider economic disputes throughout the Customs Union (hereinafter referred to as the CU)? For the purpose of uniform application by the CU member countries of the international treaties in force within its framework and the decisions taken by its bodies, a single judicial body will be created - the EurAsEC Court. In particular, it will consider disputes between the CU member countries.

Currently, the functions of the EurAsEC Court are performed by the Economic Court of the CIS. To change this procedure, a new status of the court is being developed. According to the project, business entities will not be able to appeal to the EurAsEC Court to appeal the actions of the Customs Union bodies.

Goals and prospects

All customs regulation measures are aimed at achieving sustainable economic development of the CU member states, economic diversification, innovative progress, and improving the structure of trade and investment.
Positive results achieved within the framework of agreements are less often publicized than news of newly signed agreements or disagreements. But one cannot help but notice that within the customs territory, simplification of product turnover , and real support has been provided to economic entities of the Union.

"An old song in a new way"

Not only the legal regulation of the customs sphere has changed, but also the terminology. For convenience, we present the old and new names in the table.

Table. Change in customs terminology

In Letter No. 01-11/31847, customs officers cited more than 270 positions, each of which explains in what part the provisions of the articles of the Customs Code of the Russian Federation do not apply. At the moment, we can conclude that more than 90 percent of the norms of the Customs Code of the Russian Federation have lost force. The exception is the provisions governing the export from Russia to the CU member countries of goods for which export customs duty rates were established before July 1, 2010.

Compared to the Labor Code of the Russian Federation, the innovations of the Customs Code have given a number of advantages to firms and entrepreneurs who either directly operate in the customs sector or are associated with it through their counterparties. Thus, the period for making a decision on the release of goods has been reduced from three to one working day; the period for presenting goods to customs upon preliminary declaration has been increased from 15 to 30 days; the period for processing goods in the customs territory has been increased from two to three years; the period for processing a cargo customs declaration has been reduced from three to two days; the period for payment of customs duties and taxes is equal to the period of temporary storage (up to four months); changes can be made to the customs declaration before and after the release of goods; customs carriers have the right to move throughout the territory of the Customs Union without the application of internal state control to them in the territory of each of the participating countries; the rule on using insurance contracts as security for payment of customs duties, etc. has been excluded.

So, Russia, Kazakhstan and Belarus created a single customs territory. In this regard, the concepts of “customs territory of the Russian Federation” and “customs border of the Russian Federation” are a thing of the past. A simple example: if previously, when exporting goods to third countries through the territory of Kazakhstan or Belarus, it was necessary to confirm the fact of export outside Russia, now it is necessary to confirm the export outside the customs territory of the Customs Union. The movement of goods between Russia, Kazakhstan and Belarus is now recognized not as export, but as mutual trade .

Goals of the Customs Union

The EAEU Customs Union was created after the collapse of the USSR. The countries of the post-Soviet space had a common past and similar economic problems. To help each other cope with them in the new conditions, a customs agreement was created. The main goals that the countries pursued were:

• increase in sales market;
• incentive for the production of high-quality competitive products;
• protection of the market of countries included in the EAEU.

In short, the main goal is to develop the economy by improving the terms of trade. How is this achieved within the CU? The merger allowed:

• cancel customs duties, thereby reducing the price of the goods, and therefore making it more competitive;
• unify methods for assessing product quality;
• create a single customs space, which made it possible to speed up bureaucratic procedures;
• to enable citizens of the EAEU countries to have equal employment conditions.

For now like this

One of the ultimate goals of the Customs Union is to make it possible to submit a declaration for goods to any customs authority on the territory of the Customs Union, that is, to move away as much as possible from the principle of residence. A separate decision of the Interstate Council of the EurAsEC (this is the highest body of the CU) is necessary at the level of the heads of the CU member countries. So far, such a decision (international treaty) has not been made, therefore:

1) diplomatic missions, consular offices, other official representations of foreign states, international organizations of the CU member countries submit a declaration for goods to the customs authority of the CU member country on whose territory they are located;

2) the declarant submits a declaration for goods to the customs authority of the state under whose legislation he was created and registered or on whose territory he permanently resides, with the exception of the following cases (clause 2 of Article 186 of the Customs Code of the Customs Union):

a) an individual moves goods for personal use;

b) the organization has a representative office in the territory of a CU member country;

c) a person has the right to dispose of goods outside the framework of a transaction in which one of the parties is a person from a CU member country;

d) during customs transit.

At the moment, Russian firms and entrepreneurs can only declare goods to Russian customs authorities . This is due to the fact that in the Customs Union so far only customs legislation has been brought to a common denominator, while civil, banking, and tax legislation remain national.

High Council

The Council consists of the heads of the Union members or the heads of their governments. The meetings are led by the Chairman , who prepares issues for consideration and organizes the event.

The agenda of the Council is formed by the Collegium . Its members may attend the meeting in agreement with the Chairman, who also determines the possibility of a visit from media representatives.

Financial support for the event is provided from the EAEU budget .

To the powers of the Supreme Council indicated above, the following can be added:

• approval of the composition of the Commission, regulations of its work;
• appointment of judges based on candidates proposed by members;
• budget formation, presentation of a report on its execution;
• consideration of issues on which consensus was not reached at meetings of other bodies;
• approval of the procedure for international cooperation, entry into the CU of the EAEU and exclusion from it, the amount of contributions of participants;
• carrying out instructions to the Intergovernmental Council and the Commission, appeals to the Court;
• making decisions on the creation of subsidiary bodies and others.

Based on the results of the meetings, decisions and orders are drawn up.

“We need new forms”

During customs control, examination of samples and samples of goods may be carried out. In connection with the adoption of the Customs Code of the Customs Union, a need arose for new forms of documents documenting such studies. The Federal Customs Service of Russia, by Letter dated July 12, 2010 N 01-11/34096, temporarily introduced the forms of the following documents :

— decision to appoint a customs examination (Resolution of the customs authority) (Appendix No. 1);

— act of sampling and samples (the form is given in the Decision of the CU Commission dated May 20, 2010 N 260);

— conclusion of a customs expert (Appendix No. 3);

— information based on the results of the customs examination (Appendix No. 4).

The form of the document has also been approved, which many will encounter when crossing the external borders of the Customs Union. This is a passenger declaration (PTD CU), the form and procedure for filling it out were approved by Decision of the CU Commission dated June 18, 2010 N 287.

In addition, an additional declaration form has been approved. It must be filled out when moving a vehicle across the customs border, indicating the presence of:

a) cash (banknotes and coins, with the exception of coins made of precious metals) and traveler's checks in an amount exceeding the equivalent of 10,000 US dollars;

b) other monetary instruments in documentary form (bills of exchange, bank checks, bearer securities).

Please note: individuals can freely move cash, traveler's checks and securities between CU member countries without declaration.

In general, the Customs Code of the Customs Union provides for the following types of declaration :

1) declaration of goods;

2) transit declaration;

3) passenger customs declaration;

4) declaration for the vehicle.

Today and until December 31, 2010, when declaring goods in Russia, the following forms of forms are used: “Cargo customs declaration / Transit declaration (TD1)”, “Additional sheet to the cargo customs declaration / transit declaration (TD2)”, “Cargo customs declaration Declaration/Transit Declaration (TD3)”, “Additional Sheet to the Cargo Customs Declaration/Transit Declaration (TD4)”.

From January 1, 2011, based on the Decision of the CU Commission dated May 20, 2010 N 257, a new form of goods declaration and Instructions on the procedure for filling it out come into force. The approved forms will be uniform for the entire territory of the Customs Union.

In general, the Customs Code of the Customs Union provides for two forms of declaration - written and electronic. In this case, the submission of a customs declaration in writing must be accompanied by the submission of an electronic copy, unless otherwise provided by law. In any case, an electronic copy is not needed when submitting passenger customs declarations, vehicle declarations, as well as when submitting a written application or list of goods. We'll talk about the latter later.

Note. Duty Free Shop

Chapter 3 of the Customs Code of the Customs Union provides that a legal entity is recognized as the owner of a duty-free store after being included in the appropriate register. Previously, there was a notification procedure for opening a duty-free store (under Article 261 of the Labor Code of the Russian Federation).

Dictionary of customs and logistics terms

• Excise tax
• Album formats
• Currency control
• Foreign economic activity
• Temporary import/export
• Release of goods for domestic consumption
• Letter of guarantee
• Cargo customs declaration (CCD, GD)
• Declarant
• Declaration
• Customs control zone (CZZ)
• Import, import of goods
• Invoice
• Incoterms
• Merchant Shipping Code of the Russian Federation
• Bill of Lading (BillofLading)
• Bill of lading through
• Consolidation (consolidation of cargo)
• Linear ship
• Logistics
• Multimodal (mixed) transportation
• Oversized cargo
• Dangerous goods
• Responsible storage
• Import transaction passport
• Post-customs control
• Checkpoint
• Refrigerator
• MFN (most favored nation treatment)
• Gray import
• Temporary storage warehouse (TSW)
• Customs procedure for processing outside/on customs territory
• Customs value
• Customs territory
• Customs clearance, customs clearance, customs clearance
• Customs cooperation
• Customs Administration, Regional Customs Administration
• Customs payments
• Customs duties
• Customs Code
• customs control
• the customs post
• Customs representative, broker
• customs regime
• customs duty
• bonded warehouse
• Destination Customs
• Customs office of departure
• Customs, customs service
• Commodity nomenclature of foreign economic activity (TN FEA)
• Goods in customs legislation
• Goods under customs control
• Packing list (UL)
• Feeder vessel
• Freight
• Forwarder
• Export, export of goods
• Electronic declaration

Excise tax is a type of indirect tax that can apply to both goods and services.
The fee is calculated from the base cost, which is formed by adding VAT to it. The list of goods included in the excise list contains a small number of items. These are mainly alcohol or alcohol-containing products, tobacco products, some brands of gasoline, and cars. Album of formats is a standard set of digital documents of various forms of external type, intended for organizing work between the customs authority and declarants via electronic communication channels.

Currency control is checking the movement of foreign and national currency and securities across the customs border in order to regulate the financial policy of the state and supervise the fulfillment of tax obligations of subjects of foreign economic activity.

Foreign economic activity is economic cooperation that is carried out between countries and foreign economic activity subjects in any area. The more active the state’s foreign economic activity, the stronger the economy. The main condition for successful foreign economic activity is balance and transparency.

Temporary import/export - provides for the movement of goods across the customs border of the state with their subsequent return. Products must not change appearance or functionality. Natural wear and tear or loss during normal transportation conditions is allowed.

Release of goods for domestic consumption - the term means that all customs procedures have been followed and completed. After this, the owner of the cargo receives permission from the customs authority to dispose of it at his own discretion for personal or production purposes, sale, or profit.

Letter of guarantee - issued by the guarantor of the fulfillment of the obligations undertaken. Usually it applies to additional terms of the contract, delivery, and security of payments.

Cargo customs declaration (CCD, GD) is a document on which customs clearance of goods is based. By submitting it, the declarant informs the regulatory authority about the type, quantity, cost, delivery conditions of goods or vehicles and bears personal responsibility for their correctness when compared with actual data.

Declarant is a person who acts at customs as a representative or owner of the cargo. His powers include submitting documents for registration, as well as presenting goods and vehicles for inspection on his own behalf.

Declaration is the submission by the declarant of information about the goods that are placed in the mode chosen for customs clearance. Information is provided in writing, electronic media or channels, or orally. The procedure is carried out at the customs office where the goods will be released for free circulation.

Customs control zone (CZZ) is the territory where customs rules for goods and vehicles apply. ZTC are organized in places where all types of activities are carried out that are related to the registration, production, and storage of controlled cargo. Admission to such zones is possible after agreement with the customs authority.

Import, import of goods - material assets, intellectual property, services placed under this customs regime, after all procedures and payment of duties, customs duties and taxes, are released for free circulation or use in the territory of the country where they were imported, with the prior approval of foreign trade entities .

Invoice is a document in which the seller provides qualitative, quantitative and price information about the goods transferred to the buyer, indicating the terms of delivery and payment details. The invoice is the main document accompanying the cargo.

Incoterms is a dictionary of international terms that denote a common understanding of common concepts in the field of logistics and foreign trade. The use of words that everyone understands allows you to draw up unambiguously interpreted sales contracts and determine delivery conditions. The rules prescribed in the document indicate ways to resolve controversial issues that arise during the process of transportation, acceptance of goods, and transfer of ownership of goods.

The Merchant Shipping Code of the Russian Federation is a legal act that describes ways to regulate relations between parties involved in the process of trade carried out using maritime transport.

Bill of Lading (BillofLading) is a document with a set of standard obligations of the carrier, which performs several tasks simultaneously. It is issued by the carrier to the cargo owner and is a confirmation of ownership of the goods entrusted for transportation, which will be transferred to the recipient at the port of destination. The bill of lading describes the quantitative and qualitative indicators of the cargo, delivery details, dispatch date, flight number, container, etc.

A through bill of lading is a contract for the carriage of goods by sea, which may change through several vessels or modes of transport along the way. Its peculiarity is that the company receiving the cargo acts as a forwarder, transferring material assets to another participant in multimodal container transportation.

Consolidation (consolidation of cargo) - combining the cargo of two or more senders in one vehicle or container in order to reduce costs for delivery services. Goods can be collected in one place, at the carrier’s warehouse, or in a vehicle along the route.

Linear vessel is a marine vehicle that transports cargo between certain ports on a scheduled basis. Liner ship voyages can be part of multimodal container transportation.

Logistics is an integrated approach to managing and implementing trade transactions. It covers processes associated with the acquisition, storage, transportation, and transfer of material assets according to the most profitable options for their implementation.

Multimodal (mixed) transportation is the transportation of goods alternately by two or more types of vehicles.

Oversized cargo is cargo, the dimensions of which, whether containerized or not, exceed the parameters permissible for transportation. To transport oversized cargo, it is necessary to obtain a special permit and provide escort. The cost of transportation is calculated according to other tariffs.

Dangerous goods are goods that, due to their specific characteristics, pose a potential threat, during transportation or storage, to human health or life, the environment, and can also cause damage to structures and vehicles. Threats can be fire, explosive, chemical, radioactive.

Responsible storage is the transfer of goods to the warehouse of a logistics company that specializes in providing services for a fee. This is beneficial for the cargo owner in that he will not need to deal with warehouse matters and maintain warehouses, equipment and maintenance personnel for this. The party accepting goods for safekeeping is responsible for the safety of the goods and carries out the instructions of the owner of the goods for their release from the warehouse, repackaging, etc.

An import transaction passport is a document intended for keeping records of currency transfers between residents and non-residents. Operations are carried out by residents through accounts opened in authorized banks or through accounts of non-residents.

Post-customs control - verification of documents on the basis of which customs clearance of goods or vehicles was carried out.

A checkpoint is a security facility at border crossing points where border, customs, phytosanitary and other types of control are carried out. An important condition for the functioning of a checkpoint is the organization of places for a full inspection of cargo and vehicles.

Refrigerator is a refrigeration and heating device that is mounted or installed on a vehicle for transporting products that require a special constant temperature regime. By type, refrigerators can be automobile, railway, ship, or container.

MFN (most favored nation treatment) - regulation at the interstate level of legal relations for mutually beneficial trade or industrial cooperation. The parties undertake the obligation to provide parity favorable and preferential rights when paying taxes and duties to individuals and legal entities participating in this process.

Gray import - customs clearance of goods using schemes under which the real cost of goods is underestimated. There are many mechanisms by which the concept of smuggling is replaced by formal legality. The main ones are the substitution of invoices in order to understate the real cost, assigning codes with lower duties to goods, transferring the import procedure to other customs regimes.

Temporary storage warehouse (TSW) is a specially prepared room or open area where appropriate conditions are provided for storing goods or vehicles under customs control. An open or closed temporary storage warehouse is organized in agreement with the customs authority at the location of the subject of foreign economic activity and is a zone in which security rules apply.

The customs procedure for processing outside/in the customs territory is international cooperation, the essence of which is that raw materials are exported or imported outside/into the customs territory of the state for processing. It is returned back in the form of a semi-finished or finished product. At the same time, a foreign economic entity operating under this scheme imports goods under a procedure that does not provide for the payment of duties and VAT. Conditions under which a processing operation is considered valid: this is a change in the HS code, and the cost of raw materials after each stage of production must be at least 20% of the cost of finished products.

Customs value is the amount at which the customs authority evaluates goods or vehicles transported across the customs border. It serves as the basis for calculating duties, excise and customs duties, and VAT. The mechanism for determining customs value is based on the prices in the invoice. This document must have a “wet” stamp from the border checkpoint. The payment control department compares the declared value with prices for previously imported similar goods according to the tariff base. The customs value is never lower than the invoice value.

Customs territory is a land, water and air space within which the state fully implements the rules and conditions of its customs legislation.

Customs clearance, customs clearance, customs clearance - a set of activities that are carried out by customs government agencies. They are aimed at ensuring that owners of material assets have the opportunity to legally and completely dispose of goods or vehicles after their delivery to the territory of the state where its customs rules apply. The process begins after the actual arrival of goods or vehicles at the customs point or post. It consists of checking the accuracy of information, determining customs value, and withdrawing payments.

Customs cooperation is the activities agreed upon by the customs authorities of different countries for interaction in monitoring the foreign economic activities of its participants. The result of interaction is the simplification of customs clearance of goods and vehicles, the development of schemes for speeding up control and access procedures, increasing the effectiveness of the fight against smuggling, etc.

The customs department, regional customs department is a government body with law enforcement powers that directly carries out control functions in the territory of a certain region of the country. All regional departments are subordinate to the central body - the Federal Customs Service of the Russian Federation and operate within the scope of powers determined by the central service.

Customs duties are a concept that combines all types of charges on imported or exported goods. The generated amount includes duties, fees, taxes, excise taxes, etc. They are calculated in rubles at the exchange rate in effect on the day the declaration is submitted. Customs payments are written off after confirmation of the customs value from the personal account of the subject of foreign economic activity or his customs representative.

Customs duties are indirect taxes that are levied by customs authorities at established percentage rates in favor of the state when importing, transiting or exporting goods. Duties can be full, preferential or conditional.

The Customs Code is a legislative act that structurally collects and combines the rules for carrying out foreign economic activities and describes the organizational provisions of customs affairs. The document defines functions aimed at protecting the economic interests of the state, helps strengthen sovereignty and security, and promotes the country’s integration into the world economy.

Customs control is a set of activities carried out by customs authorities to ensure compliance with the requirements of customs legislation. It applies to all types of goods that have received controlled status.

A customs post is a regulatory authority that directly carries out the clearance of goods and vehicles. Its activities are regulated by regulations approved by the Federal Customs Service. The powers to reorganize, open or liquidate a customs post are vested in regional departments.

Customs representative, broker - a person acting on the basis of a license issued by the customs authority and agreements with subjects of foreign economic activity. His responsibilities include the preparation and submission of the customs declaration along with additional documents, provision of goods for customs inspection, ensuring the calculation and execution of payments in full. After placing the declaration under customs control, the broker is personally responsible for the accuracy of the information provided.

Customs regime is a set of legal provisions that determine the status of goods, vehicles, and services transported across the customs border. The choice or change of the customs regime is determined by the cargo owner at his own discretion, regardless of the quantitative and qualitative indicators of products or vehicles under customs control. The modes are described in the Customs Code. These include operations of import/re-import, temporary import, transit, placement in a customs or free warehouse, duty-free trade, processing, export/re-export, destruction, refusal in favor of the state.

Customs duty is part of customs payments. It is paid by subjects of foreign trade activities, if such fees are legally provided for goods transported across the customs border. Fees can be permanent or temporary. They are charged for the issuance or renewal of licenses, certification of brokers, as payment for customs clearance, storage, escort, etc.

A customs warehouse is a customs regime that allows non-customs cleared goods imported into the territory of the state to be placed for storage in warehouses. In the case of export, registered goods can be placed in such warehouses until they are actually exported.

The customs office of destination is a post or point where vehicles and cargo must be delivered for removal from customs control or transfer to another customs regime. In case of failure to fulfill delivery obligations, a protocol on violation of customs rules is drawn up against the guilty parties.

The customs office of departure is a unit that ensures that vehicles and material assets are placed under customs control for the purpose of transporting them across the customs territory of the state.

Customs, customs service is a government department designed to protect the economic interests of the state during international trade by foreign economic activity entities. Provides control functions at the customs border. Within the limits of its authority, the authority carries out customs clearance, during which the possibility of importing or exporting vehicles and material assets is checked, the amount of fees and payments is determined, and their collection is carried out. The Customs Service is constantly working to optimize the performance of its functions.

Commodity nomenclature for foreign economic activity (TN FEA) is a digital classifier with which a code is assigned to goods. This allows you to automatically determine the amount of duties and rates, the minimum customs value, as well as the requirements of non-tariff regulation that apply to goods belonging to a certain group.

Goods in customs legislation are all types of movable property, including currency and energy resources, with the exception of vehicles that are used to deliver goods or passengers. This concept includes intellectual property, ships, aircraft and space objects classified as real estate.

Goods under customs control - these include goods imported from outside the customs territory of the Russian Federation and which have not undergone the procedure of release for free circulation or destruction. Export goods until they actually cross the customs borders of the state.

Packing list (PL) - an inventory of items that make up the contents of one package. The document is required in cases where several types of products are placed in one packaging unit. It is placed in each cargo item in order to indicate the quantitative and qualitative parameters of the goods. The packing list duplicates the contents of the invoice, but it does not indicate the price and cost.

Feeder vessel is a small vessel with a shallow bottom, designed for transshipment of containers from liner ships. These vehicles primarily carry out targeted transportation of containers.

Freight is a term used in maritime law that refers to the amount of payment stipulated in the contract for the carriage of goods on a ship. It is paid by the cargo owner's representative or the charterer.

Forwarder is a representative of a transport company or cargo owner who provides organization of transportation or escort of goods. He is also present during the acceptance of goods, transfers them for storage, and prepares shipping documents.

Export, export of goods - the procedure for exporting material assets outside the customs territory of the state without the obligation of return. It is the responsibility of customs authorities to ensure that goods declared for export actually cross the border.

Electronic declaration is a modern and effective way of interaction between a representative of a foreign trade entity and the serving customs authority using electronic communication. The introduction of the procedure for filing an electronic declaration is intended to speed up the process of registering goods and minimize the need for direct contacts between inspectors and declarants.

When a declaration is not needed

Decision of the CU Commission dated May 20, 2010 N 263 “On the procedure for using transport (transportation), commercial and (or) other documents as a declaration of goods” allows, subject to certain conditions, the use of transport (transportation), commercial and other documents as declaration for goods with a written statement or list of goods attached.

A written statement in the prescribed form replaces the goods declaration in relation to express cargo. For other goods, a free form of application is acceptable, but with the obligatory indication of certain information.

Instead of a declaration, a list of goods can be submitted, for example, in relation to goods intended for sports competitions and training, concerts, competitions, festivals, religious, cultural and other similar events, demonstrations at exhibitions, fairs, as well as for holding and covering official and other events in the media and declared under customs procedures for temporary import (admission) or temporary export for a period of up to one year, if such goods are granted a full conditional exemption from customs duties and taxes.

In some cases, the customs declaration is replaced by a document provided for by the acts of the Universal Postal Union (if the goods are sent by international mail). This issue is addressed in the corresponding Instruction, approved by the Decision of the CU Commission dated June 18, 2010 N 310).

"Floating" border

One of the key issues of customs regulation is determining the customs value of imported goods. Since July 1, 2010, this issue has been regulated by the Agreement of January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union.”

Note. Customs duties include :

1) import customs duty;

2) export customs duty;

3) VAT (levied when importing goods into the customs territory of the union);

4) excise tax (levied when importing goods into the customs territory of the union);

5) customs duties.

If previously the customs value included the costs of transporting, unloading, reloading goods to an airport, seaport or other place of their arrival on the customs territory of Russia, now - only to the place of arrival of goods on the customs territory of the Customs Union, that is, when crossing the external border of Russia, Belarus, Kazakhstan.

Special mention should be made of exchange-traded commodities. The price of their future sale at the time of customs clearance is unknown. Despite this feature, the law does not provide for the existence of a special procedure for determining the customs value for such goods. In each case, the general rules for determining customs value apply, regardless of the sources of supply, type of goods, participants in the transaction, etc.

The rules of the Customs Code of the Customs Union on the arrival and departure of goods make it possible at the national level to establish other, in addition to the places of movement of goods across the customs border of the Customs Union, places of arrival (departure) of goods. It is expected that such provisions will be in the Law “On Customs Regulation in the Russian Federation”.

Activity analysis

The CU consists of states that have a common Soviet past. Today, countries are united by common interests.

The Russian market is the most attractive for selling the products of other members of the Union. The leading processes of stabilization of the CU of the EAEU also remained with the Russian Federation due to the stable development of the economic sphere until 2014 against the backdrop of high prices for raw materials. There was no need to expect a sharp economic growth, but Russia was able to take a strong position on the world stage.

In 2010, the CU began work without the participation of Belarus, which later joined due to disagreements. In general, members of the international association expressed disagreement with the terms of agreements that limit the receipt of benefits by all participants in equal conditions.

There are border zones between states , the crossing of which is still accompanied by certain control standards. Thus, practice has shown that there is no possibility of confidential interaction, therefore sanitary control is carried out at internal borders.

The production of cars by participants was developed due to their duty-free sale.

From “domestic” to “union”

The creation of the Customs Union and the entry into force of the Customs Code expanded the boundaries of the concept of “domestic goods”. From now on, goods that for customs purposes had the status of domestic goods in Belarus, Kazakh goods in Kazakhstan and Russian goods in Russia are recognized as goods of the Customs Union (clause 2 of Article 370 of the Customs Code of the Customs Union). Goods originating from these countries can freely circulate throughout the customs territory of the Customs Union from July 1, 2010.

It should be noted that the difference between the concept of “CU product” and “CU member country product” lies only in the form of the certificate issued by the Chamber of Commerce and Industry. What can be said about foreign goods imported into this territory?

Foreign goods that are imported into any of the CU member countries and placed there under the customs procedure of release for domestic consumption (this provides for the goods to receive the status of “CU goods”) receive the same right to freely circulate throughout the customs territory of the Customs Union.

Moreover, a Unified Customs Register of Intellectual Property Objects of the CU participating countries will be formed. This was done to effectively implement customs regulation in a single customs territory.

Specialists of the customs department in Letter dated June 29, 2010 N 01-11/31846 “On the procedure for placing goods under the customs procedure and customs control of goods in the functioning of the Customs Union” note that in general the procedure for performing customs operations when importing goods into a single customs territory of the vehicle and their export from this territory corresponds to the procedure that is currently applied in Russia.

When importing, sequential customs operations related to the arrival of goods into the customs territory of the Customs Union are provided. It is possible to place them in temporary storage at the place of arrival or move them in accordance with the customs transit procedure to the authority where the goods will be declared, according to the chosen procedure.

Customs territory and management features

The common borders of the participants led to the emergence of a single customs space . It also includes territories under the jurisdiction of members of the Union. Vehicles are restricted by third party states. Transport and customs control points are located at the external borders; only migration supervision operates between the member states.

The activities of the association are managed by the following bodies:

1. Supreme Council . It convenes at least once a year and determines the prospects for the development of integration, strategy, and makes decisions to achieve common goals.
2. Intergovernmental Council . Consists of heads of state governments and is held at least 2 times a year. Provides control over the implementation of the provisions of the Treaty on the EAEU and decisions of the Supreme Council.
3. Commission . A permanently functioning body consisting of a Council and a Collegium. Unlike previous bodies, the location of which varies by agreement of countries, the Commission is permanently located in Moscow. The body provides conditions for the activities and development of the EAEU CU and develops proposals in the field of integration. The Commission is guided by the principles of mutually beneficial cooperation, legal equality, economic feasibility and openness.

The chairmanship of the councils is carried out for 1 year by each member in order of priority.

The Court of the Union has a separate status; it does not belong to the governing bodies. The court is permanently located in Minsk and ensures uniformity in the interpretation and application of the norms of international agreements within the unified customs territory. The composition consists of two judges from each member of the association, the term of office is 9 years.

General tariff

On January 1, 2010, the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter referred to as the CU FEACN) came into force. It was approved by the EurAsEC Decision No. 18 dated November 27, 2009. In the Letter of the Federal Customs Service of Russia dated July 20, 2010 No. 01-11/35480 “On the application of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union” it is explained: “Commodity Nomenclature of Foreign Economic Activity of Russia” should be understood as “Commodity Nomenclature of Foreign Economic Activity of the Customs Union” "

The Commodity Nomenclature of Foreign Economic Activity of the Customs Union establishes a single customs tariff for Russia, Kazakhstan, and Belarus . In structure, it represents a systematic set of customs duty rates for goods imported into a single customs territory from third countries. The rates of import customs duties are given in the tables with subsequent explanations. The following information is reflected for each product item:

1) HS code;

2) name of the commodity item;

3) unit of measurement;

4) the rate of import customs duty (as a percentage of the customs value, in euros, in US dollars).

Incorrect indication of the product item code automatically leads to problems with customs. Therefore, in the introductory part of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, the Rules for the interpretation of commodity items are given. You should pay special attention to them.

It is noted that the names of sections, groups and subgroups are provided only for ease of use of this document. For legal purposes, a product should be classified according to the Commodity Nomenclature of Foreign Economic Activity on the basis of the text of the commodity item and the corresponding note (explanation) to the section or group.

For example, it is unlawful to declare mineral water, dietary and diabetic products as pharmaceutical products; swim caps as rubber products; costume jewelry such as glassware, microphones and amplifiers as parts and accessories of musical instruments; pyrotechnics as toys and games; corn flakes as a product of the flour-grinding industry.

Note. Russia - Kazakhstan - Belarus

As part of mutual trade, no customs duties are collected, a zero VAT rate and (or) exemption from excise taxes are applied, and non-tariff regulation measures (bans, licensing, quotas, etc.) are not applied.

Who is part of the Eurasian Economic Union: list of countries

Currently, the current participants of the CU are:

• Russia (since 2010);
• Kazakhstan (since 2010);
• Belarus (since 2010);
• Armenia (since 2015);
• Kyrgyzstan (since 2015).

There is an agreement between the states on the Eurasian Economic Union , which defines the scope of its functioning: basic principles, management, measures to regulate economic processes, cooperation in various areas of activity.

From January 1, 2021, countries adopted the EAEU Customs Code to simplify a number of procedures carried out between participants.

You can learn more about what the Customs Union is in the video below.