Order of the Federal Customs Service of the Russian Federation dated December 18, 2006 No. 1327
1. This Procedure for actions of customs officials when confirming the actual export of goods from the customs territory of the Russian Federation (import of goods into the customs territory of the Russian Federation) (hereinafter referred to as the Procedure) was developed for the purposes of:
a) improving state control to prevent cases of unjustified VAT refunds to Russian persons who, in accordance with Article 165 of Part Two of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), are required to submit to the tax authorities documents (copies) with marks from customs authorities confirming the actual export ( import) of goods;
b) ensuring the exercise of the right of Russian persons to apply a tax rate of 0 percent for value added tax in cases established by Article 164 of Part Two of the Tax Code.
2. The order determines:
a) actions of officials of customs authorities when interested parties contact them for confirmation of the actual export of goods outside the customs territory of the Russian Federation (import of goods into the customs territory of the Russian Federation);
b) the time frame for consideration by customs authorities of requests regarding confirmation of the actual export (import) of goods;
c) marks affixed by customs officials on the submitted documents when confirming the actual export (import) of goods.
3. Customs authorities confirm the actual export (import) of goods in accordance with the Procedure upon requests from the following persons (hereinafter referred to as the Applicants) or their authorized representatives:
a) Russian persons - declarants of goods exported outside the customs territory of the Russian Federation in accordance with the customs export regime (hereinafter referred to as goods), including fuel and fuels and lubricants, which are necessary to ensure the normal operation of aircraft and sea vessels, mixed vessels (river-sea) navigation exported in accordance with the customs regime for the movement of supplies (hereinafter referred to as supplies);
b) Russian persons performing work (services) for the organization and support of transportation, transportation or transportation, organization, support, loading and transshipment of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation, transported by pipeline transport or along power lines;
c) Russian persons performing work (services) for processing goods placed under the customs regime for processing goods in the customs territory;
d) Russian persons performing work (services) directly related to the transportation or transportation through the customs territory of the Russian Federation of goods placed under the customs regime of international customs transit.
4. Confirmation of the actual export of goods from the customs territory of the Russian Federation (import of goods into the customs territory of the Russian Federation) is made by customs authorities on the basis of applications directly submitted by the Applicants (their authorized representatives) or sent by mail or through a courier delivery service.
In accordance with paragraph 4 of Article 122 of the Customs Code of the Russian Federation, an application for confirmation of the actual export of goods can be submitted by the Applicant to the customs authority located at the place of departure of the goods from the customs territory of the Russian Federation, simultaneously with the presentation of the goods to this customs authority.
5. In the appeal, the Applicant indicates:
a request to confirm the actual export (import) of goods;
the method in which the Applicant requests to transfer or send documents with marks from the customs authority confirming the actual export (import) of goods;
tax authority, to which the Applicant, if necessary, requests to send information about the actual export of goods (at the request of the Applicant).
In the application or in the annex to it, in order to identify documents submitted for making marks confirming the actual export (import) of goods with information about the goods contained in the customs authority, the Applicant reports the following information:
name of the customs authority where customs clearance of goods was carried out;
registration number of the transit declaration, cargo customs declaration or other document used in accordance with regulatory legal acts in the field of customs as a customs declaration (hereinafter referred to as the customs declaration);
name and quantity of goods (in primary and additional units of measurement);
the period of export of goods (indicating the month and year), and when transporting goods by sea, river, mixed (river-sea) vessels or aircraft - the approximate date of the actual export of goods, known to the applicant at the time of filing the application;
information about vehicles (registration number of the vehicle, name of the sea (river) vessel, tail number and flight number of the aircraft, wagon number, container number, etc.) on which the goods were actually transported across the customs border of the Russian Federation, known to the applicant at the time of application;
name of the checkpoint of goods across the state border of the Russian Federation (sea (river), air port, railway station, automobile checkpoint), through which the actual export (import) of goods was carried out, known at the time of filing the application.
The application must be signed by the Applicant’s manager or a person authorized by him and certified by the seal of the organization.
6. The Applicant attaches to the application:
a) a customs declaration or a copy thereof, certified in the prescribed manner (except for cases of confirmation of the actual export (import) of goods placed under the customs regime of international customs transit);
b) a copy of the transport, shipping and (or) other document or a copy thereof, certified in the prescribed manner, on the basis of which the goods were moved across the customs border of the Russian Federation (at the applicant’s choice);
c) a copy of the transit declaration in case of transportation of goods in accordance with the customs regime of international customs transit;
d) a postal envelope with state signs of payment for postal services and the inscribed address of the applicant (if the applicant requests to send documents by mail);
e) a postal envelope with state signs of payment for postal services and the inscribed address of the tax authority, to which the Applicant requests to send information about confirmation of the actual export (import) of goods (if the Applicant requests to send information to the tax authority).
7. The applicant has the right, in order to speed up the execution of confirmation of the actual export (import) of goods:
attach to the application a magnetic medium containing the information specified in the application and its annex, in electronic form in a format that allows them to be read using standard Microsoft Office software;
indicate (using a printing device) on the reverse side of the customs declaration or a copy thereof information about the goods actually exported (codes of goods according to the HS of Russia, their name and quantity (in the main and additional units of measurement)).
Moreover, if the customs declaration declared goods of the same code according to the Commodity Nomenclature of Foreign Economic Activity of Russia and the same name, then information about their code and name is not indicated. If information about goods of different codes according to the Commodity Nomenclature of Foreign Economic Activity of Russia and names was declared in one customs declaration, then when they are listed, the serial number of the goods from column 32 of the cargo customs declaration is first indicated.
8. Applicants implementing work (services), in addition to the documents specified in paragraph 6 of the Procedure, submit a copy of the Applicant’s contract for the performance of work (services), which contains information confirming the type of work (services) to be performed in relation to exported (imported) goods , if information about them is not contained in international transport documents.
9. Documents with marks confirming the actual export (import) of goods are issued (sent) by customs authorities to the Applicant:
in person (to his authorized representative), if the appeal indicates the person to whom the documents must be served;
by mail, if the application is accompanied by a postal envelope with state signs of payment for postal services and the inscribed address of the Applicant;
courier delivery service, if the application indicates the name of the corresponding courier service whose services the Applicant uses.
10. If the application contains a request to send information about confirmation of the actual export (import) to the tax authority, which will decide on the validity of applying a tax rate of 0 percent, and a postal envelope with state signs of payment for postal services and the inscribed address of such tax authority is attached to the application authority, the customs authority, simultaneously with sending (issuing) documents to the Applicant, sends information about the issued confirmation of actual export (import) to the tax authority indicated by the Applicant.
Information for the tax authority is generated in any form and must contain information about the quantity (in the main and additional units of measurement used in the Commodity Nomenclature of Foreign Economic Activity of Russia) and timing of export (import) of goods, as well as the name of the organization that received confirmation of the actual export (import) of goods, and the date of issue of the confirmation.
In this case, if a request is received from the tax authority regarding the actual export (import) of goods by this organization, the tax authority is informed that a letter has been sent to it containing information about the actual export (import) of goods (indicating the number and date of the letter).
