New grounds for suspension from work
The Labor Code stipulates a separate article 76 “Removal from work”, according to which workers are not allowed to work.
Such grounds include, in particular:
- appeared at work in a state of alcohol, drug or other toxic intoxication;
- who has not undergone training and testing of knowledge and skills in the field of labor protection;
- who has not undergone a mandatory medical examination, as well as a mandatory psychiatric examination.
From March 1, 2022, the employer will be obliged to suspend from work an employee who does not use personal protective equipment issued to him in the prescribed manner, the use of which is mandatory when performing work in harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions. conditions.
Article 122. Refund of advance payments
This is an old version of the document
1. Refund of advance payments is carried out according to the rules provided for the return of overpaid customs duties and taxes, if an application for their return is submitted by the person who made the advance payments (his successor) within three years from the date of the last order on the use of advance payments. If the specified person did not order the use of advance payments, the specified period for filing an application for their return is calculated from the date of receipt of funds into the account of the Federal Treasury. The application form for the return of advance payments is approved by the federal executive body authorized in the field of customs affairs.
2. After the expiration of the specified period, unclaimed amounts of advance payments are taken into account as part of other non-tax revenues of the federal budget and are not subject to return.
3. The following documents are attached to the application for the return of advance payments:
1) payment document confirming the transfer of advance payments;
2) documents specified in parts 4 - 7 of this article, depending on the status of the person;
3) other documents that may be provided by the person submitting the application for the return of advance payments to confirm the validity of the return.
4. Legal entities created in accordance with the legislation of the Russian Federation provide:
1) a copy of the certificate of registration with the tax authority, certified by a notary or certified by the customs authority upon presentation of the original document;
2) a copy of the state registration certificate, notarized or certified by the customs authority upon presentation of the original document;
3) a document confirming the authority of the person who signed the application for the return of advance payments, notarized or certified by the customs authority upon presentation of the original document;
4) a sample signature of the person who signed the application for the return of advance payments, notarized or certified by the customs authority upon presentation of the original identification document of the person who signed the application;
5) a copy of the document confirming the succession, if the application for the return of advance payments is submitted by the legal successor of the person who made the advance payments, notarized or certified by the customs authority upon presentation of the original document.
5. Legal entities, with the exception of the persons specified in part 4 of this article, provide:
1) a copy of a document confirming the status of a legal entity under the laws of the country on the territory of which this legal entity was created (with a translation into Russian), certified by a notary;
2) a copy of a document confirming the authority of the person who signed the application for the return of advance payments (with translation into Russian), certified by a notary;
3) a sample signature of the person who signed the application for the return of advance payments, certified by a notary.
6. Individuals registered as individual entrepreneurs provide:
1) a copy of the certificate of registration with the tax authority, certified by a notary or certified by the customs authority upon presentation of the original document;
2) a copy of the state registration certificate, notarized or certified by the customs authority upon presentation of the original document;
3) a copy of the passport of a citizen of the Russian Federation, notarized or certified by the customs authority upon presentation of the original document;
7. Individuals provide:
1) a copy of the passport of a citizen of the Russian Federation or another document identifying the citizen in accordance with the legislation of the Russian Federation, notarized or certified by the customs authority upon presentation of the original document;
2) a copy of the document confirming the right to the amounts of advance payments, if the application for the return of advance payments is submitted by the heir of the person who made the advance payments, notarized or certified by the customs authority upon presentation of the original document.
8. If the documents specified in parts 4 - 7 of this article were previously provided to the customs authority, the person has the right not to provide such documents again, providing information about the provision of such documents to the customs authority and the absence of changes in them.
9. An application for the return of advance payments, accompanied by documents, the list of which is established by this article, is submitted to the customs authority that administers these funds.
Section X “Labor Safety” of the Labor Code of the Russian Federation: what has changed?
The main part of the amendments to Federal Law No. 311-FZ dated 07/02/2021 is devoted to the section on labor protection.
1. New concept of “Danger”. Danger is a potential source of harm that poses a threat to the life and (or) health of an employee in the process of work (Article 209 of the Labor Code of the Russian Federation).
A new article 209.1 has been introduced, establishing the principles of ensuring safe working conditions: prevention and prevention, minimizing health damage.
2. We expanded the concept of “workplace”. It is a place where an employee must be or where he needs to go in connection with his work and which is directly or indirectly under the control of the employer.
General requirements for organizing a safe workplace are established by the federal executive body that carries out the functions of developing and implementing state policy and legal regulation in the field of labor, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.
3. The title of Chapter 34 was changed: instead of “Occupational Safety Requirements” there will be “State Management of Occupational Safety and Health and Occupational Safety Requirements”.
It is determined what state management of labor protection is, what powers in this area belong to the Government of the Russian Federation, federal and regional authorities in the field of labor protection, and the procedure for state examination of working conditions is established.
Please note: chapters 34, 35 and 36 of the Labor Code have been rewritten. Let's look at the main changes and innovations.
Previously on the topic:
Is it legal to monitor working hours using software and video cameras?
Rights and obligations of workers and employers regarding labor protection from 2022
Federal Law of August 3, 2018 No. 289-FZ
1. The basic terms used in this Federal Law have the following meanings:
1) import of goods into the Russian Federation - the actual movement of goods across the State Border of the Russian Federation and (or) the limits of artificial islands, installations and structures in respect of which the Russian Federation has sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and international law, in as a result of which goods arrived from other member states of the Union or from territories not included in the single customs territory of the Union (hereinafter referred to as the customs territory of the Union), to the territory of the Russian Federation and (or) on the territory of artificial islands, installations and structures in respect of which the Russian The Federation has sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and international law, as well as all subsequent actions with these goods before their release by customs authorities, if such release is provided for by international treaties and acts in the field of customs regulation and (or) this Federal Law ;
2) internal taxes - value added tax and excise tax levied on the circulation of goods in the Russian Federation;
3) export of goods from the Russian Federation - the actual movement (departure) of goods by any means outside the territory of the Russian Federation and (or) the limits of artificial islands, installations and structures in respect of which the Russian Federation has sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and rules of international law, to other member states of the Union or to territories not included in the customs territory of the Union, as well as the commission by persons of actions aimed at such actual movement (departure) of goods, before the goods actually cross the State border of the Russian Federation or the limits of artificial islands, installations and structures in respect of which the Russian Federation has sovereign rights and jurisdiction in accordance with the legislation of the Russian Federation and international law;
4) cash deposit - funds (money) deposited to ensure the fulfillment of the obligation to pay customs duties, taxes, to ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, to ensure the fulfillment of the obligations of a legal entity operating in the field of customs affairs, to ensure the fulfillment duties of an authorized economic operator;
5) debt - an amount of money, including customs duties, special, anti-dumping, countervailing duties, penalties, interest and not paid within the time limits established by international treaties and acts in the field of customs regulation, the legislation of the Russian Federation;
6) personal account - a set of information contained in the information and software tools of the Unified Automated Information System of Customs Authorities, reflecting the movement of funds deposited by individuals and received into the account of the Federal Treasury, as well as the amounts of returned (offset) customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities, including the amounts of returned (offset) overpaid and (or) overcharged payments, which allows keeping records of cash flows. Maintenance of personal accounts of payers is carried out by customs authorities in the manner established by the federal executive body exercising control and supervision functions in the field of customs affairs;
7) turnover in the Russian Federation of certain categories of goods - transportation (transportation) of certain categories of goods across the territory of the Russian Federation, their storage, unloading, reloading (transshipment), packaging, repackaging, labeling, crushing batches, sorting, processing (processing), use for own production and (or) technological needs by legal entities and individuals registered as individual entrepreneurs, the acquisition of such goods by individuals for personal use, as well as transactions with such goods provided for by the civil legislation of the Russian Federation;
customs payment operators - legal entities that meet the requirements established by the Government of the Russian Federation, which are payment system operators registered by the Central Bank of the Russian Federation, ensuring information exchange between settlement participants and the federal executive body exercising control and supervision functions in the field of customs affairs, and ensuring proper fulfillment of assumed obligations by receiving and submitting bank guarantees and (or) sureties to the customs authorities;
9) Federal Treasury account - a separate account opened by a territorial body of the Federal Treasury in a division of the settlement network of the Central Bank of the Russian Federation, intended to account for receipts of customs and other payments from foreign economic activities and their distribution between the budgets of the budget system of the Russian Federation in accordance with the budget legislation of the Russian Federation ;
10) goods purchased by individuals within the framework of international electronic trade - goods imported into the customs territory of the Union on the basis of a foreign trade purchase and sale transaction concluded through an automated procedure for the exchange of electronic messages between individuals located on the territory of the Russian Federation and foreign legal entities on a trading platform (website) operating on the information and telecommunications network “Internet” (hereinafter referred to as the “Internet”), on which information about the sale of such goods was posted, as well as on the basis of a foreign trade purchase and sale transaction concluded using other methods distance selling between individuals located on the territory of the Russian Federation and foreign individuals or legal entities.
2. The terms used in this Federal Law are used in the meanings defined by international treaties and acts in the field of customs regulation, as well as this Federal Law.
3. All other terms are used in this Federal Law in the meanings defined by the legislation of the Russian Federation on taxes and fees, the civil legislation of the Russian Federation, the legislation of the Russian Federation on administrative offenses and other legislation of the Russian Federation.
Working in hazardous conditions is prohibited
New Article 214.1 obliges the employer to suspend work at the workplace in cases where the working conditions at the workplace, according to the results of the assessment and safety assessment, are classified as a dangerous class of working conditions.
You cannot work until the grounds that led to the establishment of a dangerous class are eliminated.
In addition, the employer is obliged to immediately and in any available way inform the employee that the working conditions at his workplace, according to the results of the assessment and safety assessment, are classified as dangerous (new Article 216.2 of the Labor Code of the Russian Federation).
You can resume work only after the employer:
- will carry out the activities provided for in the plan;
- will conduct an unscheduled special assessment;
- will confirm with a report that the working conditions are no longer dangerous.
Please note: elimination of grounds is carried out on the basis of an action plan prepared by the employer taking into account the opinion of the trade union. A copy of such action plan is sent to the regulatory authority.
Electronic document management
Chapter 35 of the Labor Code defines the updated rights of employers and employees.
Now the employer has the right (Article 214.2 of the Labor Code of the Russian Federation):
for the purpose of monitoring the safety of work, use devices, devices, equipment and (or) complexes (systems) of devices, devices, equipment that provide remote video, audio or other recording of work processes, ensure storage of the information received;
conduct electronic document management in the field of labor protection;
provide remote access to monitoring the safe performance of work, as well as to the employer’s electronic document databases in the field of labor protection to authorized government agencies.
Thus, control becomes remote.
Federal Law of October 1, 2020 No. 311-FZ
Introduce into the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2000, No. 32, Art. 3339; 2002, No. 22, Art. 2026; 2004, No. 34, Art. 3526, 3535; No. 52, Art. 5278; 2005, No. 52, Art. 5572, 5589; 2006, No. 43, Art. 4412; No. 52, Art. 5503; 2007, No. 18, Art. 2117; No. 45, Art. 5424; No. 46, Art. 5553; No. 49, Art. 6079; No. 50, Art. 6246; 2008, No. 30, Art. 3617; No. 52, Art. 6236; 2009, No. 1, Art. 18; No. 15, Art. 1780; No. 30, Art. 3739; No. 39, Art. 4532; No. 48, Art. 5733; No. 51, Art. 6151; No. 52, Art. 6450; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 49, Art. 6409; 2011, No. 15, Art. 2041; No. 41, Art. 5635; No. 48, Art. 6728; No. 49, Art. 7039, 7056; 2012, No. 26, Art. 3447; No. 50, Art. 6967; 2013, No. 19, Art. 2331; No. 31, Art. 4191; No. 44, Art. 5633; No. 52, Art. 6983; 2014, No. 30, Art. 4250; No. 40 , Art. 5314; No. 43, Art. 5795; No. 48, Art. 6655, 6664; No. 52, Art. 7561; 2021, No. 1, Art. 26; No. 22, Art. 3093; No. 27, Art. 4278 , 4279; No. 49, Art. 6852; 2021, No. 14, Art. 2007; No. 30, Art. 4452, 4458; No. 49, Art. 7317; 2021, No. 1, Art. 18; No. 11, Art. 1580; No. 41, art. 6191; No. 49, art. 7528; No. 53, art. 8420; 2019, No. 16, Art. 1825; No. 30, art. 4101, 4103; No. 31, art. 4437, 4466; No. 52, art. 7797; 2021, No. 31, Art. 5022) the following changes:
1) paragraph twenty-nine of Article 6, after the words “urban, rural settlement”, add the words “intra-city district, municipal district (in relation to a populated area, other territory located on an inter-settlement territory), municipal district, urban district, intra-city municipal formation of a federal city meanings of Moscow, St. Petersburg or Sevastopol”, the words “point (in another territory), incoming (incoming)” should be replaced with the words “point, in another territory, incoming”;
2) paragraph 3 of Article 9, after the words “urban, rural settlements”, add the words “intra-city districts, municipal districts (in relation to settlements, other territories located in inter-settlement territories), municipal districts, urban districts, intra-city municipalities of cities of federal significance Moscow, St. Petersburg and Sevastopol", add the words "intra-city district, municipal district (in relation to a populated area, other territory located on an inter-settlement territory), municipal district, urban district, intra-city municipality of the federal city of Moscow, St. Petersburg or Sevastopol";
3) paragraph five of Article 10 after the words “budgets of municipal districts,” add the words “budgets of municipal districts,”;
4) in part six of Article 15, replace the words “urban and rural settlements” with the words “urban, rural settlements, intra-city districts, municipal districts (in relation to settlements, other territories located in inter-settlement territories), municipal districts, urban districts, intra-city municipal formations of federal cities of Moscow, St. Petersburg and Sevastopol";
5) paragraph 8 of Article 20 shall be supplemented with subparagraph 3.1 with the following content:
“3.1) budgets of municipal districts;”;
6) in Article 46:
a) subclause 2 of clause 4 after the words “municipal district,” add the words “municipal district,”;
b) paragraph two of paragraph 17 after the words “municipal districts,” add the words “municipal districts,”;
c) paragraph 20 after the words “municipal districts,” add the words “municipal districts,”;
d) paragraph one of paragraph 22 after the words “municipal districts,” add the words “municipal districts,”;
7) in paragraph twenty-eight of Article 50, replace the words “61.4 and 61.5” with the words “61.4, 61.5 and 61.6”;
in article 58:
a) in paragraph 1:
add a new paragraph five with the following content:
“unified standards for all municipal districts of a constituent entity of the Russian Federation for deductions to the budgets of municipal districts from certain federal taxes and fees, including taxes provided for by special tax regimes and (or) regional taxes subject to credit in accordance with this Code and the legislation of the Russian Federation on taxes and fees to the budget of a constituent entity of the Russian Federation;";
paragraphs five – seven shall be considered paragraphs six – eight, respectively;
b) paragraph 1.1 after the words “municipal districts,” add the words “municipal districts,” and after the words “subjects of the Russian Federation and” add the words “municipal districts, municipal districts,”;
c) add clause 3.3 with the following content:
"3.3. State authorities of a constituent entity of the Russian Federation have the right to establish differentiated standards for contributions to the budgets of municipal districts, municipal districts, city districts, city districts with intracity division from the tax levied in connection with the application of the simplified taxation system, subject to credit in accordance with this Code and tax legislation and fees to the budget of a constituent entity of the Russian Federation. The amounts of the specified differentiated deduction standards are established by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year and planning period.
When calculating the differentiated deduction standards specified in this paragraph, indicators of statistical and tax reporting, as well as other indicators characterizing the activities of small and medium-sized businesses, may be taken into account in the manner determined by the law of the constituent entity of the Russian Federation.”;
9) in paragraph eighteen of clause 2 of Article 61.1, replace the words “and municipal districts” with the words “municipal districts, municipal districts”;
10) add Article 61.6 with the following content:
“Article 61.6. Tax revenues of municipal district budgets
1. Tax revenues from the following local taxes established by the representative bodies of municipal districts in accordance with the legislation of the Russian Federation on taxes and fees are credited to the budgets of municipal districts:
land tax - according to the standard 100 percent;
property tax for individuals - according to the norm of 100 percent.
2. Tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes, are credited to the budgets of municipal districts:
personal income tax – at the rate of 15 percent;
single tax on imputed income for certain types of activities - according to the standard of 100 percent;
unified agricultural tax - according to the standard of 100 percent;
state duty - in accordance with paragraph 2 of Article 61.1 of this Code;
tax levied in connection with the application of the patent taxation system - according to the standard of 100 percent.
3. Tax revenues from federal taxes and fees are credited to the budgets of municipal districts, including taxes provided for by special tax regimes and (or) regional taxes according to uniform deduction standards established by the laws of the constituent entities of the Russian Federation for crediting the corresponding tax revenues to the budgets of municipal districts in accordance with paragraph 1 of Article 58 of this Code. Tax revenues from the personal income tax are credited to the budgets of municipal districts according to additional deduction standards established by government bodies of the constituent entities of the Russian Federation in accordance with paragraphs 2 and 3 of Article 58 of this Code.”;
11) in article 62:
a) the paragraph of the eighth part of the first after the words “within the boundaries” is supplemented with the words “municipal districts,”;
b) part two after the words “budgets of municipal districts,” add the words “budgets of municipal districts,”;
c) in part four:
the first paragraph after the words “To budgets” is supplemented with the words “municipal districts, budgets”;
the second paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
the third paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
the fourth paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
d) part seven after the words “municipal districts,” add the words “municipal districts,”;
e) in part eight:
the first paragraph after the words “To budgets” is supplemented with the words “municipal districts, budgets”;
the second paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
the third paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
the fourth paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
the fifth paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
the sixth paragraph after the words “within the boundaries” is supplemented with the words “municipal districts,”;
12) in article 138:
a) in the name, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
b) in paragraph 1:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph three, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
c) in paragraph one of paragraph 2, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
d) in paragraph 3:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph two, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city district,” with the words “(municipal district, city district,”), replace the words “(budget of the city district,” the words “(budget of a municipal district, budget of a city district,” replace the words “(city districts,”) with the words “(municipal districts, city districts,”;
in paragraph three, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph four, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph five, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph six, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
e) in paragraph 4:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city district,” with the words "(municipal district, urban district,";
in paragraph two, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
f) in paragraph 5:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph two, replace the words “(city district,” with the words “(municipal district, city district,”);
in paragraph three, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph four, replace the words “(city district,” with the words “(municipal district, city district,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph five, replace the words “(city district,” with the words “(municipal district, city district,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”);
g) in paragraph 6:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in the second paragraph, the words “(city districts,” replace with the words “(municipal districts, city districts,”), the words “(city districts,” replace the words “(municipal districts, city districts,”);
h) in paragraph 7:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city district,” with the words “(municipal district, city district,”);
subparagraph 1 after the words “municipal districts,” add the words “municipal districts,”;
in subparagraph 3, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
i) in paragraph 8:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city district,” with the words “(municipal district, city district,”);
in paragraph two, replace the words “(city district,” with the words “(municipal district, city district,”);
13) in article 142.2:
a) in paragraph 1:
in paragraph one, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
in paragraph two, replace the words “(city districts,” with the words “(municipal districts, city districts,”), replace the words “(city districts,” with the words “(municipal districts, city districts,”);
b) in paragraph one of clause 1.1, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
c) in paragraph four of clause 2, replace the words “(city districts,” with the words “(municipal districts, city districts,”);
14) paragraph two of paragraph 4 of Article 169 after the words “municipal district,” add the words “draft budget of the municipal district,” after the words “municipal districts,” add the words “municipal districts,”;
15) paragraph one of paragraph 6 of Article 173 after the words “municipal district,” add the words “municipal district,”;
16) in paragraph five of paragraph 1 of Article 264.3, replace the words “Financial authority of the urban district” with the words “Financial authority of the municipal district, financial authority of the urban district”, replace the word “represent” with the word “represent”.
New accounting of microdamages
New edition of Art. 226 of the Labor Code of the Russian Federation introduces recording and consideration of the circumstances and causes that led to the occurrence of microdamages (microtraumas) of workers.
Microdamages (microtraumas) are abrasions, bruises, soft tissue bruises, superficial wounds and other injuries received by workers that did not result in health problems or temporary disability.
The employer independently records and considers the circumstances and causes that led to the occurrence of microdamages (microtraumas) to employees.
The Russian Ministry of Labor will develop Recommendations for recording microdamages (microtraumas) of workers.
Unified standard standards for the free issuance of personal protective equipment to employees
Personal protective equipment (PPE) includes special clothing, special shoes, dermatological protection, respiratory, hand, head, face, hearing, eye protection, fall protection, etc.
Now, instead of industry standards for the issuance of PPE and flushing agents, drawn up taking into account the positions held by employees and the work they perform, there will be uniform standard standards (Article 221 of the Labor Code of the Russian Federation).
The authorities will develop new uniform standard standards for the free issuance of PPE, and they will be relevant for all industries.
Employers must “look” at the results of the labor safety assessment and occupational risk assessment, and also take into account the opinion of the trade union.
Please note that there is a transition period for older industry standards. They will be valid until December 31, 2024.
About women's work
Let us make special mention of the work of women.
The work of women in jobs involving manual lifting and moving of heavy loads exceeding the maximum permissible standards is now prohibited. And according to the adopted law, it will only be limited.
Let us remind you that on January 1, 2021, the order of the Ministry of Labor of Russia dated July 18, 2019 No. 512n “On approval of the list of industries, works and positions with harmful and (or) dangerous working conditions in which the use of women’s labor is limited” came into force. It states that in certain jobs only restrictions on its use are intended.
Customs procedures: general provisions
13.09.2016
The video tutorial discusses the definitions, types and features of the application of various customs procedures.
The lesson is taught by Candidate of Economic Sciences, Associate Professor of the Department of Management and Marketing Faina Kurzyukova (F.K.)
Customs procedures: general provisions
F.K.: Dear colleagues, the topic of today’s lesson is “Customs procedures: general provisions.”
We will consider this topic with you at three levels. The first level is the general situation in customs procedures, the second level is the general characteristics of customs procedures, and at the third level we will consider in more detail the legal regulation of each customs procedure.
In the activities of customs operations specialists, situations very often arise in which they must be able to answer questions regarding the choice of customs procedures or some features of the design of this customs procedure. In particular, one of the foreign companies, for example, plans to begin supplying its equipment to Russia and wants to have a stock of goods on the territory. At the same time, the company is afraid that the goods will be unclaimed and wants to save on storing the goods and removing them back if necessary. For SPTO, the question arises: what customs procedures will allow a company to have a stock of goods in the customs territory of the EAEU, but save on customs duties?
Here is another practical situation: goods were imported into the territory of the EAEU from a European country in accordance with a supply agreement, some of which have not passed quality testing. The declarant decides to send the goods back for re-testing and revision. Which procedure is best handled by a specialist in customs operations: temporary export, processing outside the customs territory, re-export, export. To solve these and similar practical situations, customs operations specialists must know the main types of customs procedures, the conditions for placing goods under the procedure, the rights, obligations and responsibilities of persons placing goods under the procedure, the conditions for completing the customs procedure, prohibitions and restrictions on placing goods under the procedure. In addition, they must be able to choose a customs procedure according to the situation, determine the basic conditions for placing goods under a certain procedure, determine the status of goods for the right to use and dispose of goods, comply with the obligations to pay customs duties and taxes, comply with the conditions for completing the customs procedure, apply lists of goods on permission or prohibition to place under the procedure, as well as determine benefits for the payment of customs duties.
The main regulatory sources regulating customs procedures include: the Customs Code of the Customs Union, Federal Law No. 311 “On Customs Regulation in the Russian Federation”, the Kyoto Convention, as well as Decisions of the Eurasian Economic Commission. According to the general rule, all goods transported across the customs border are subject to placement under one of the customs procedures in accordance with the procedure and conditions provided for by the Customs legislation of the Customs Union or the legislation of the member states of the Customs Union.
By customs procedure we mean a set of rules that define, for customs purposes, the requirements and conditions for the use and disposal of goods in the customs territory of the EAEU or beyond its borders.
You can see the main elements of the customs procedure on the screen. The customs procedure determines the requirements and conditions for the use or disposal of goods in the customs territory of the Customs Union or outside it.
Chapter 29 of the Customs Code of the Customs Union contains and regulates general provisions on customs procedures. It includes such articles as types of customs procedures, selection and change of customs procedure, placement of goods under a customs procedure, the obligation to confirm compliance with the conditions for placing goods under a customs procedure, customs control over compliance with the conditions of the customs procedure, liability for non-compliance with conditions and requirements, consequences seizure of goods placed under customs procedure.
Chapter 26 of Federal Law 311 “On Customs Regulation” also reveals the general position of the legal regulation of customs procedures, and contains such articles as the placement of goods under the procedure, types of customs procedures, the emergence and termination of the obligation to pay customs duties in connection with the placement of goods under customs procedures , as well as guarantees of compliance with the conditions of the customs procedure.
According to Article 203 of the Customs Code of the Customs Union, at the person’s choice, goods transported across the customs border are placed under a certain customs procedure. A person has the right to change the chosen customs procedure to another in accordance with this code. The choice of procedure determines the set of rights and obligations that can be used and which must be observed when using the disposal of goods, as well as the procedure and conditions for paying customs duties.
The day of placing goods under the customs procedure is the day the goods are released by the customs authority. The responsibility for confirming compliance with the conditions for placing goods under the customs procedure rests with the declarant. Customs control over compliance with the customs procedure is carried out by the customs authorities of the state in whose territory the goods are released in accordance with such a customs procedure. The declarant bears responsibility for failure to comply with the conditions and requirements of the customs procedure. These requirements are enshrined in articles 204 to 207 of the Labor Code of the Customs Union.
Goods imported into the Russian Federation are subject to placement under one of the customs procedures, with the exception of goods originating from the customs territory of member states of the Customs Union, released for free circulation in the customs territory of the Customs Union. Such goods are considered to be goods in respect of which import customs duties have been paid at the same rates as in the Russian Federation, and in respect of which the same prohibitions and restrictions are observed as in the Russian Federation. Made from goods originating from the territory of the Customs Union or released for free circulation in the territories of member states of the Customs Union.
Part 2 of the same article states that goods imported from the Russian Federation are subject to placement under one of the customs procedures if the goods are intended for export outside the customs territory of the Customs Union. In other cases, goods exported from the Russian Federation are subject to placement under the customs procedure if this is provided for by the customs legislation of the Customs Union or acts of the Government of the Russian Federation.
Article 202 of the Customs Code of the Customs Union establishes 17 types of customs procedures, which can be conditionally divided into 4 groups.
Basic customs procedures are so called because up to 90% of goods move through them. Economic customs procedures are so called because they bring economic benefits to the applicant of the customs procedure. Final procedures cannot be changed to another procedure. Special customs procedures provide for the specifics of movement of individual groups of goods.
The main customs procedures according to the Customs Code of the Customs Union include such procedures as release for domestic consumption, export, and customs transit. They are regulated accordingly by Chapters 30, 31 and 32 of the Labor Code of the Customs Union.
Economic customs procedures include customs warehouse procedures, processing within the customs territory, processing outside the customs territory, processing for domestic consumption, temporary import, temporary export, duty-free trade, free customs zone, free warehouse. These procedures are regulated by Chapters 33 to 41 of the Labor Code of the Customs Union, as well as Article 225 of the Federal Law-311.
Customs procedures for a free customs zone and a free warehouse are established in accordance with international treaties of the member states of the Customs Union.
The final ones include such customs procedures as re-import, re-export, destruction and refusal in favor of the state. They are regulated by the relevant chapters of the Customs Code of the Customs Union.
When choosing one or another customs procedure, you should remember the economic benefit of the declarant, for example, processing the import of equipment under the temporary import regime can allow significant savings on customs duties. Article 226 of Federal Law 311 actually refers us to the provisions of the Customs Code of the Customs Union, in which an entire section is devoted to payments.
The guarantees of compliance with the conditions of customs procedures in accordance with Article 227 of Federal Law 311 include the following provisions. If the content of the customs procedure provides for complete or partial exemption from the payment of customs duties and taxes, then the customs authorities have the right to demand the provision of security for the payment of customs duties and taxes.
If the conditions and requirements of the customs procedure provide for restrictions on the use and disposal of goods, then the customs authorities have the right to require the submission of obligations to comply with the established restrictions, identify goods, apply seals and seals to the packaging of goods, the premises where they will be stored, and also apply other measures ensuring compliance with these restrictions.
Article 208 of the Customs Code of the Customs Union describes the consequences of seizure of goods. Thus, in the event of seizure of goods placed under a customs procedure or seizure, the customs procedure in relation to these goods is suspended. When goods placed under a customs procedure are confiscated or converted into state ownership by a court decision, the customs procedure in relation to these goods is terminated, and foreign goods confiscated or converted into state ownership acquire the status of customs goods. If bringing a person to administrative or criminal liability in accordance with the legislation of the Civil Code of the Customs Union is associated with the impossibility of further application of this procedure, then the procedure must be completed within 15 calendar days from the day following the day the corresponding decision to bring the person to justice comes into force.
Information about the chosen customs procedure is entered into the goods declaration in accordance with the instructions on the procedure for filling out the goods declaration, adopted by decision of the Customs Union Commission No. 257 of May 20, 2010 with subsequent amendments. It is currently in effect as amended on December 15, 2015. This document regulates the procedure for filling out a customs declaration for goods imported into the customs territory of the Customs Union and exported from the customs territory, as well as filling out a customs declaration when declaring Union goods in the customs procedures of a free customs warehouse or a free warehouse, especially filling out a declaration in conditions of re-import or release for domestic consumption upon completion of the customs procedure of a free customs warehouse for certain categories of goods, features of filling out a declaration in customs procedures for re-export or export upon completion of the customs procedure in a customs warehouse for certain categories of goods, as well as other sections.
You should also be guided by the decision of the Board of the Eurasian Economic Commission dated October 1, 2013 No. 212 on amending the instructions on the procedure for filling out declarations for goods.
By decision of the Customs Union Commission No. 378, a Classifier of the type of customs procedures was approved and entered into force on January 1, 2011, in which each procedure is assigned a two-sequential number.
Appendix No. 2 of the same document approved a classifier of movement features, which introduced three-digit codes indicating the features of the movement of goods. For example, 000 means that the specifics of the movement of goods have not been established.
Thus, in the first subsection of column 37 of the declaration for goods and procedures, a composite code is indicated, which is generated according to the following scheme. Element 1 is a two-digit code of the declared customs procedure in accordance with the classifier of types of customs procedures, element two is a two-digit code of the previous customs procedure in accordance with the classification of types of customs procedures, if the declared goods were previously placed under another customs procedure, with the exception of the customs procedure of customs transit . Two zeros indicate that the declared goods have not previously been placed under another customs procedure. In the second section of the column, a three-digit code for the particularity of the movement of goods is indicated in accordance with the classifier for the particularity of the movement of goods.
We recommend that specialists in customs operations use the following legal sources in their practical activities: International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto 05/18/1973) (as amended by the Protocol of 06/26/1999);
Customs Code of the Customs Union (as amended on May 8, 2015);
Federal Law No. 311-FZ dated November 27, 2010 “On customs regulation in the Russian Federation”;
Decision of the Customs Union Commission dated May 20, 2010 No. 329 (as amended on December 23, 2014) “On the list of categories of goods in respect of which a special customs procedure may be established”;
Agreement on free warehouses and the customs procedure for free warehouses (as amended on May 8, 2015);
Federal Law 116 of July 22, 2005 “On Special Economic Zones in the Russian Federation”;
Orders regulating certain customs operations when using customs procedures.
Legal sources also include:
Decision of the Customs Union Commission dated May 20, 2010 No. 257 “On Instructions for filling out customs declarations and forms of customs declarations” (together with the “Instructions on the procedure for filling out declarations for goods”);
Decision of the Board of the Eurasian Economic Commission dated October 1, 2013 No. 212 “On amendments to the Instructions on the procedure for filling out a declaration for goods”;
Decision of the Customs Union Commission dated September 20, 2010 No. 378 “On classifiers used to fill out customs declarations” (with measurements as of November 3, 2015).
This concludes our video lesson. Until next time.
