Services in the field of customs
Responsibilities of a customs representative in the field of customs services
According to Article 405 of the Customs Code of the Eurasian Economic Union, the customs representative is obliged to:
- comply with the conditions for inclusion in the register of customs representatives established by subparagraphs 1 and 2 of paragraph 1 of Article 402 of this Code, as well as the legislation of the Member States in accordance with subparagraph 4 of paragraph 1 of Article 402 of this Code;
- submit reports to customs authorities using information technology in accordance with the legislation of the Member States;
- not to disclose, not to use by him and (or) his employees for their own purposes and not to transfer to other persons information received from the persons they represent that constitutes state, commercial, banking and other secrets protected by law, as well as other confidential information, with the exception of cases established by the legislation of the Member States;
- fulfill the obligation provided for in paragraph 4 of this article to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 5 of this article no later than the last day of the period specified in the notification sent by the customs authority in accordance with paragraph 3 of Article 55, paragraph 3 Article 73 and paragraph 4 of Article 270 of this Code;
- inform the customs authority that included it in the register of customs representatives about changes in the information declared by it when included in the register of customs representatives, and submit documents confirming such changes within 5 working days from the date of change in such information or from the day it became aware of about their changes;
- comply with other obligations established by this Code and (or) established by the legislation of the Member States on customs regulation.
The duties of a customs representative when performing customs operations are determined by the requirements and conditions established by international treaties and acts in the field of customs regulation and (or) the legislation of the Member States on customs regulation.
The duties of a customs representative do not include compliance with the conditions for the use of goods in accordance with customs procedures and other duties that, in accordance with international treaties and acts in the field of customs regulation, are assigned only to the persons represented by him.
If customs operations are carried out by a customs representative on behalf of the declarant, the customs representative bears with such declarant a joint and several obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in the full amount of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties .
When the circumstances provided for in accordance with this Code occur in which the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution, such obligation is fulfilled by the customs representative jointly with the person he represents, except for cases where the fulfillment of such obligation is related to:
- with non-compliance with the conditions for the use of goods in accordance with the customs procedure under which the goods are placed;
- with changes in the deadlines for payment of customs duties and taxes in accordance with Chapter 8 of this Code;
- with the commission of actions in violation of the goals and conditions of providing benefits for the payment of customs duties, taxes and (or) restrictions on the use and (or) disposal of goods in connection with the application of such benefits.
The legislation of the Member States may establish cases other than the cases specified in paragraph 5 of this article, when the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, arising jointly with the declarant, is not subject to fulfillment by the customs representative.
The duties of a customs representative to the customs authorities cannot be limited by an agreement with the represented person.
Responsibilities are the same for all customs representatives.
SECTION VIII ACTIVITY IN THE FIELD OF CUSTOMS AFFAIRS. AUTHORIZED ECONOMIC OPERATOR
Chapter 59. General provisions on activities in the field of customs affairs
Article 337. Inclusion of legal entities in the registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops
1. Carrying out customs operations to include legal entities in the registers of persons carrying out activities in the field of customs, with the exception of the register of customs representatives, is carried out under the conditions established by Articles 407, 412, 417, 427 of the Union Code and Articles 351, 354, 362, 377 of this Federal Law. 2. To be included in one of the registers of persons carrying out activities in the field of customs, with the exception of the register of customs representatives, a legal entity (applicant) applies to the authorized customs authority with an application for inclusion in the relevant register containing the information provided for by this Federal Law, and submits documents confirming such information according to the lists established respectively by Articles 352, 358, 364, 379 of this Federal Law. 3. An application for inclusion in the relevant register and documents confirming the information specified in the application are submitted electronically, signed with an enhanced qualified electronic signature of the applicant, using the Internet. 4. The form of the said application, as well as the format and structure of such an application submitted in the form of an electronic document, are determined by the federal executive body exercising control and supervision functions in the field of customs affairs. 5. The documents specified in part 3 of this article may be presented on paper in the form of originals or copies, certified by the person who presented them, by the authorized bodies that issued such documents, or certified by a notary, if the customs authority does not have the opportunity to receive them in the form of an electronic document due to a malfunction of the information systems used by customs authorities caused by technical failures, disruptions in the operation of communications (Internet) or power outages. 6. To be included in the register of owners of temporary storage warehouses and the register of owners of customs warehouses, the applicant submits a separate application in respect of each territorially isolated premises and (or) each territorially isolated open area, which are intended respectively for use as a temporary storage warehouse or customs warehouse. 7. If several premises are located at the same address in the same building or structure, the applicant submits one application for inclusion in the register of owners of temporary storage warehouses and the register of owners of customs warehouses. 8. To be included in the register of owners of duty-free shops, the applicant submits an application regarding the structure and (or) premises (part of the premises) that are intended for use as sales areas of a duty-free shop. 9. Documents on paper, provided for in Part 2 of this article, are returned to the applicant upon submission of an application for the return of these documents, drawn up in any form. An application for the return of these documents is submitted in the form of a paper document or an electronic document signed with an enhanced qualified electronic signature through your personal account. 10. The procedure for returning documents confirming the provision of security for the fulfillment of the duties of a legal entity operating in the field of customs affairs is determined by Chapter 10 of this Federal Law. 11. The customs authority considers an application for inclusion in the register within a period not exceeding twenty-five working days from the date of its receipt, in the case of filing an application on paper - within a period not exceeding thirty working days from the date of its receipt, except for the cases specified in parts 14, 15 and 19 of this article, and makes a decision on inclusion or refusal to include a legal entity in the relevant register of persons operating in the field of customs affairs. 12. If the applicant in the application for inclusion in the register does not indicate information about ensuring the fulfillment of the duties of a legal entity operating in the field of customs, subject to other conditions for inclusion of a legal entity in the relevant register established by the Code of the Union and this Federal Law, the customs the authority makes a preliminary decision on compliance with these conditions and notifies the applicant about this within the time limits specified in part 11 of this article. 13. Ensuring the fulfillment of the duties of a legal entity operating in the field of customs must be submitted in accordance with Chapter 10 of this Federal Law no later than ten working days from the date the customs authority sent a notification of a preliminary decision on compliance with other conditions for including a legal entity in the relevant registry. 14. If security for the fulfillment of the duties of a legal entity operating in the field of customs is submitted within the period established by part 13 of this article, the customs authority makes a decision to include the legal entity in the appropriate register no later than ten working days from the day following the day of acceptance such provision by the customs authority in accordance with Chapter 10 of this Federal Law. 15. In case of failure to submit to the customs authority within the period established by part 13 of this article, security for the fulfillment of the duties of a legal entity carrying out activities in the field of customs affairs, the customs authority, within ten working days from the date of expiration of the period established by part 13 of this article, makes a decision on refusal to include in the relevant register. 16. In order to verify the compliance of specially defined and equipped structures, premises (parts of premises), open areas and utility rooms (if any) declared as a temporary storage warehouse, customs warehouse or duty-free store, intended for use as a temporary storage warehouse, customs warehouse or duty-free store, the requirements and conditions established in accordance with this Federal Law, the customs authority conducts a customs inspection of these premises and (or) territories. 17. The customs authority considering an application for inclusion in the relevant register has the right to request from third parties, as well as from government bodies, information and (or) documents confirming the information specified by the applicant. The specified persons and government bodies are obliged to provide the requested information and (or) documents within five working days from the day following the day of receipt of the request. 18. An interdepartmental request to government bodies is formed in accordance with the requirements of the legislation of the Russian Federation. 19. In the case provided for in Part 17 of this article, the period for consideration of an application for inclusion in the register is increased by the time required for the customs authority to send a request and submit by persons the requested information and (or) documents, but not more than thirty calendar days. 20. The inclusion of a legal entity in the relevant register of persons carrying out activities in the field of customs is formalized by a decision of an authorized official of the customs authority in the form of a document on paper or an electronic document signed with an enhanced qualified electronic signature of the authorized official, and is confirmed by the issuance of a certificate of inclusion in such a register (except for the register of customs representatives), drawn up in the form of a document on paper or an electronic document signed with an enhanced qualified electronic signature of an authorized official, using the Internet. 21. The decision to include a legal entity in the relevant register of persons operating in the field of customs affairs is sent to the applicant in the form of a paper document or an electronic document signed with an enhanced qualified electronic signature of an authorized official, through a personal account no later than three working days from the date making such a decision. 22. The customs authority makes a decision to refuse inclusion in the relevant register of persons carrying out activities in the field of customs affairs, within a time period not exceeding the time limits specified in part 11 of this article, in the cases of: 1) failure to submit documents provided for in parts 2 - 8 of this articles; 2) failure to comply with the conditions for inclusion in the relevant register provided for by the Code of the Union and this Federal Law; 3) discrepancies between the information in the submitted documents and the information specified in the application for inclusion in the relevant register. 23. The decision to refuse inclusion in the relevant register of persons carrying out activities in the field of customs affairs is sent to the applicant in the form of a document on paper or an electronic document signed with an enhanced qualified electronic signature of an authorized official, using the Internet no later than three working days days from the date of such decision. 24. The procedure for customs authorities to carry out actions to include legal entities in the registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops, exclude them from these registers, make changes to such registers, form, type, format, structure of certificates on inclusion in the register of owners of temporary storage warehouses, the register of owners of customs warehouses, the register of owners of duty-free shops and the procedure for filling them out are determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs. 25. In accordance with paragraph 2 of Article 406 of the Code of the Union, the form of the certificate of inclusion in the register of customs carriers is determined by the Commission. 26. Information on the provision of government services for maintaining registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, and owners of duty-free shops is displayed electronically in your personal account.
Article 338. Change of information specified in the registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops
1. In the event of a change in the information specified in the register of persons carrying out activities in the field of customs, with the exception of the register of customs representatives, a legal entity included in one of such registers (its legal successor in the event of transformation of a legal entity) is obliged to inform the customs authority about these changes within five working days from the date of the events that led to changes in the relevant information, or from the day when the person became aware of their occurrence, and submit an application for making changes to the relevant register of persons carrying out activities in the field of customs affairs, and documents, to which changes have been made or which confirm the change in information. 2. The application for amendments and the documents specified in part 1 of this article are submitted in the form of an electronic document, signed with an enhanced qualified electronic signature of the applicant, through a personal account. 3. The specified documents may be presented on paper in the form of originals or copies, certified by the person who presented them, by the authorized bodies that issued such documents, or certified by a notary, if the customs authority does not have the opportunity to receive them in electronic form due to a malfunction information systems used by customs authorities caused by technical failures, disruptions in the operation of communications (Internet) or power outages. 4. The format and structure of such an application, submitted in the form of an electronic document, are determined by the federal executive body exercising control and supervision functions in the field of customs affairs. 5. The customs authority, within fifteen working days from the day following the day of receipt of the application specified in part 1 of this article, checks the compliance of the newly specified information with the conditions established for inclusion in the relevant register of persons carrying out activities in the field of customs affairs, and makes a decision on making changes to the specified register or on refusing to make changes. 6. The decision to make changes to the relevant register of persons operating in the field of customs is sent to the applicant in the form of a paper document or an electronic document signed with an enhanced qualified electronic signature of an authorized official, through a personal account no later than three working days from the date of adoption such a decision. 7. In case of changes in the information specified in the certificate of inclusion of persons in the relevant register, with the exception of the register of customs representatives, the customs authority issues a new certificate of inclusion in the relevant register. 8. If the applicant, along with the application for amendments to the relevant register, does not submit documents confirming the declared information, or the information in the submitted documents does not correspond to the information specified in the application for amendments to the relevant register, or the legal entity does not comply with the conditions, established for inclusion in the relevant register, the customs authority, within the period established by part 5 of this article, makes a decision to refuse to make changes to the relevant register. 9. If the documents are not submitted by a legal entity, and the information from these documents is under the jurisdiction of state authorities, the customs authority considering the application for amendments to the relevant register has the right to request from the state authorities documents confirming the information specified by the applicant. The specified government bodies are obliged to submit the requested documents within five working days from the day following the day of receipt of the request. 10. In the case provided for in Part 9 of this article, the period for consideration of an application for making changes to the register is increased by the time required for the customs authority to send a request and submit the requested documents by persons. In this case, the total period for consideration of an application for making changes to the register cannot exceed twenty working days from the date of receipt of such an application.
Article 339. Exclusion of a legal entity from the registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops
1. A legal entity is subject to exclusion from the relevant register of persons carrying out activities in the field of customs, with the exception of the register of customs representatives, on the grounds provided, respectively, by Articles 408, 413, 418, 428 of the Union Code, Articles 353, 363 of this Federal Law. Reorganization of a legal entity included in the relevant register of persons carrying out activities in the field of customs affairs in the form of transformation is not a basis for the exclusion of such a legal entity from this register. 2. The decision to exclude a legal entity from the relevant register of persons carrying out activities in the field of customs affairs is formalized by the customs authority that made the decision to include the legal entity in such a register, in the form of an electronic document signed with an enhanced qualified electronic signature of an authorized official, and sent to the customs body to the legal entity in respect of which such a decision was made, in the form of an electronic document signed with an enhanced qualified electronic signature of an authorized official, through a personal account with a reasoned justification for such a decision no later than one business day following the day of its adoption. 3. The decision to exclude a legal entity from the relevant register of persons carrying out activities in the field of customs, with the exception of the register of customs representatives, shall come into force in the event of: 1) non-compliance with the conditions established by the Union Code for inclusion of a legal entity in the corresponding register of persons carrying out activities in the field customs affairs (except for the case specified in paragraph 2 of this part) - after fifteen working days from the date of such decision; 2) failure to comply with the conditions for inclusion of a legal entity in the register of customs carriers established by subparagraph 2 of paragraph 1 of Article 407 of the Code of the Union - after one working day from the day following the day of such a decision; 3) non-compliance by a customs carrier, owner of a temporary storage warehouse, owner of a customs warehouse, owner of a duty-free shop with the obligations specified respectively in paragraphs two to six of Articles 409, 414, 419, 429 of the Union Code - after fifteen working days from the date of such decision ; 4) filing an application from a legal entity to exclude it from the register - after ten working days from the day following the day the customs authority received the said application. 4. In other cases, the decision to exclude a legal entity from the relevant register of persons carrying out activities in the field of customs affairs, with the exception of the register of customs representatives, comes into force after ten working days from the date of such decision. 5. A subsequent application for inclusion in the relevant register of persons carrying out activities in the field of customs affairs may be submitted after eliminating the reasons that served as the basis for the exclusion of the legal entity from the relevant register. 6. The owner of the temporary storage warehouse, the owner of the customs warehouse and the customs carrier are obliged to notify the persons who placed the goods in the temporary storage warehouse or customs warehouse or transferred the goods under customs control for transportation, as well as the customs authority that issued the certificate of inclusion of the legal entity in the relevant register of persons carrying out activities in the field of customs, about the intention to cease their activities one month before the date of filing an application for exclusion from the relevant register. During the specified period, placing goods in a temporary storage warehouse or customs warehouse or accepting goods under customs control is not allowed for transportation. 7. If persons carrying out activities in the field of customs are excluded from the relevant register for other reasons, the customs carrier, the owner of a temporary storage warehouse and the owner of a customs warehouse are obliged to notify the persons to whom they provide services no later than five working days from the date of acceptance by the customs authority of a decision on exclusion from the relevant register. 8. The exclusion of a legal entity from the relevant register of persons carrying out activities in the field of customs affairs does not relieve this person (its legal successor) from the obligation to complete customs operations for the transportation or storage of goods under customs control, or to perform other actions, the obligation to perform which arose before the exclusion of a legal entity from the relevant register, in accordance with the procedure established by the Code of the Union and this Federal Law. 9. Placing goods in a temporary storage warehouse and a customs warehouse is not permitted from the date the customs authority makes the decision specified in Part 2 of this article. 10. Upon entry into force of a decision of the customs authority to exclude the owner of a temporary storage warehouse or the owner of a customs warehouse from the relevant register of persons carrying out activities in the field of customs, goods stored in a temporary storage warehouse or customs warehouse are subject to placement at the expense of the owner of the temporary storage warehouse or the owner of a customs warehouse to another temporary storage warehouse or another customs warehouse within two months from the day following the day of entry into force of the specified decision. 11. From the date of entry into force of the decision of the customs authority to exclude a legal entity from the register of owners of duty-free shops, the operation of the duty-free shop is terminated. 12. From the date of entry into force of the decision to exclude the owner of a duty-free shop from the register of owners of duty-free shops, goods placed under the customs procedure of duty-free trade are considered for customs purposes as goods in temporary storage. The sale of such goods, as well as the placement of other goods in a duty-free shop, is not permitted. 13. In the event of exclusion of a legal entity from the relevant register of persons carrying out activities in the field of customs, the return (termination of validity) of the security for the fulfillment of the duties of a legal entity carrying out activities in the field of customs, provided by this person when it was included in such a register, is carried out in accordance with with Chapters 10 and 11 of this Federal Law.
Article 340. Procedure for maintaining registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops
1. The federal executive body exercising the functions of control and supervision in the field of customs affairs maintains registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, and owners of duty-free shops. 2. Registers of customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops are maintained electronically in forms determined by the federal executive body exercising control and supervision functions in the field of customs affairs. 3. The registers specified in part 2 of this article are formed on the basis of decisions taken by the authorized customs authorities on the inclusion of legal entities in the relevant registers of persons carrying out activities in the field of customs, on the exclusion of legal entities from such registers, on making changes to these registers. Changes to the electronic forms of registers specified in part 2 of this article are made within three working days from the date the authorized customs authority makes the relevant decision. 4. The federal executive body exercising the functions of control and supervision in the field of customs affairs shall ensure regular, at least once a month, posting on its official website on the Internet the registers specified in Part 2 of this article.
Article 341. Keeping records and submitting reports by customs carriers, owners of temporary storage warehouses, owners of customs warehouses, owners of duty-free shops
1. Keeping records of goods and business transactions with these goods by a customs carrier, the owner of a temporary storage warehouse, the owner of a customs warehouse, the owner of a duty-free store is carried out in accordance with the requirements of the legislation of the Russian Federation on accounting and the legislation of the Russian Federation on taxes and fees, this Federal Law . 2. The forms and procedure for submitting reports by the persons specified in Part 1 of this article are established in accordance with Article 13 of this Federal Law.
