Article 260 of the Labor Code is devoted to guarantees for pregnant and giving birth employees when establishing the priority for the provision of paid annual leave.
She links this regular leave with preferential additional leave, which is available only to these categories of working women. Labor Code of the Russian Federation
dated December 30, 2001 N 197-FZ
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What does Article 260 of the Labor Code say?
Article 260 of the Labor Code of the Russian Federation establishes special labor rights for a certain category of workers. It concerns the provision of regular leave to a pregnant employee.
On the one hand, the right to annual rest is granted to all employees, regardless of gender or health status. On the other hand, a woman’s condition, such as the upcoming birth of a child, puts this group of members of the work collective in a special position.
IMPORTANT! Art. 260 of the Labor Code of the Russian Federation obliges the employer to take into account the wishes of pregnant employees regarding the period of use of the right to the next vacation.
For employees who are about to give birth, this article gives the right to take their next vacation, choosing for it at their discretion one of the following time periods:
- immediately before maternity leave;
- at the end of the above holiday;
- after maternity leave.
It does not matter how long the employee worked for the employer before giving birth to the child. The employer is obliged to take into account the “vacation” wishes of a pregnant woman, regardless of her length of service.
Study the legislative nuances of settlements with pregnant employees using the materials on our website:
- “Maternity benefits and “children’s” benefits - calculation nuances in 2021”;
- “Is maternity benefit subject to personal income tax?”;
- “How to calculate maternity benefits for a part-time worker?”.
Customs declarant
What does a customs declarant do?
List of customs declarant services:
- work with transport documentation;
- registration of a declaration for the transported cargo;
- identification of HS codes;
- calculation of the amount of customs duties and control of their payment;
- providing customs officers with the necessary documents on the cargo;
- deals with issues of ensuring temporary storage of transported goods in a warehouse;
- monitors customs registration at the border.
From the above information it is clear that the work of a customs declarant is quite diverse, and he is engaged not only in declaration services, but also in those that accompany the movement of goods across the border.
Responsibilities and rights of the customs declarant
All this is indicated in Article 127 of the Labor Code of the Russian Federation. It states that a specialist in this profession is vested with the following powers:
- inspect and measure the cargo subject to declaration (the customs declarant can do all this even before submitting the customs declaration);
- view the results of samples and samples of cargo held at customs;
- take samples and samples of goods imported into the territory of the Russian Federation and subject to declaration (this is allowed only with the permission of customs officers);
- submit the documents necessary for declaring products in electronic or written format;
- he also has other powers recorded in the Labor Code of the Russian Federation.
To perform his work, the customs declarant must be a resident of the Russian Federation. The declarant has various rights arising from the need to perform various customs operations, as well as the declaration itself.
List of duties of the declarant:
- submitting a declaration to customs, which must be prepared in accordance with all government regulations, as well as providing all necessary information and documents regarding the cargo;
- in the event that the customs inspector demands to present the cargo subject to declaration, do this, and also do not refuse to show the transport in which the declared products were transported;
- provide settlement of customs duties or pay them yourself in accordance with the provisions of the Labor Code of the Russian Federation.
Customs declarations must be completed when moving products of various types across the borders of 98 countries. If a company produces its own goods, then it is allowed to carry out declarations independently, but to do this, its staff must include a declarant who has the necessary license to engage in this activity. The good thing about a customs declarant is that he carries out all types of work that are related to the declaration, as well as customs clearance. His cardinal difference from a customs broker, who is independent in his activities, is that he is on the staff of the company and therefore carries out customs clearance faster and more efficiently. A specialist in this profile has the rights and obligations set out in Article 173 of the Labor Code of the Russian Federation. They are not simply given to the customs declarant, but so that he can carry out declaration without interference. Your company will need a specialist in this profession if your company is actively involved in the transportation of various products across the border. In such a situation, the services of a customs declarant will cost less than the services of a customs broker. If your company practically does not conduct foreign economic activity, then it is more profitable for you to contact a customs broker.
Customs declaration in the EAEU Customs Code
EAEU Customs Code Article 105. Customs declaration When declaring customs, the following types of customs declaration are used:
- declaration of goods;
- transit declaration;
- passenger customs declaration;
- vehicle declaration
In cases determined by the Commission, a declaration of customs value is filled out, which states information about the customs value of goods, including the method for determining the customs value of goods, the amount of the customs value of goods, the conditions and circumstances of the transaction with goods related to determining the customs value of goods . The declaration of customs value is an integral part of the declaration of goods. The form of the declaration of customs value, the structure and format of the declaration of customs value in the form of an electronic document and the electronic form of the declaration of customs value on paper, the procedure for filling them out are determined by the Commission. The declaration for goods is used when placing goods under customs procedures, with the exception of the customs procedure for customs transit, and in cases provided for by this Code, when customs declaring supplies. The transit declaration is used when placing goods under the customs procedure of customs transit. The passenger customs declaration is used when customs declaring goods for personal use, and in cases provided for by this Code, when placing goods for personal use under the customs procedure of customs transit. The vehicle declaration is used for the customs declaration of vehicles for international transportation, and in cases provided for by this Code, for the customs declaration of supplies. The list of information to be indicated in the customs declaration is limited only to information that is necessary for the calculation and payment of customs duties, the application of measures to protect the internal market, the formation of customs statistics, monitoring compliance with prohibitions and restrictions, the adoption by customs authorities of measures to protect intellectual property rights, as well as to monitor compliance with international treaties and acts in the field of customs regulation and legislation of the member states. Forms of customs declarations, structures and formats of electronic customs declarations and electronic types of customs declarations on paper and the procedures for filling them out are determined by the Commission depending on the types of customs declarations provided for in paragraph 1 of this article, customs procedures, categories of goods, persons moving them across the customs border Union. As a declaration for goods and a transit declaration, it is allowed to use transport (transportation), commercial and (or) other documents, including those provided for in international treaties of the Member States with a third party, containing information necessary for the release of goods, in cases and in the manner determined this Code, international treaties of the Member States with third parties and (or) the Commission and the legislation of the Member States in cases provided for by the Commission. When using transport (transportation), commercial and (or) other documents, including those provided for in international treaties of the Member States with a third party, as a declaration for goods and a transit declaration, customs declaration is carried out in writing, unless otherwise determined by the Commission and ( or) legislation of the Member States on customs regulation. Depending on the type of transport used to transport goods across the customs territory of the Union, the Commission has the right to determine the list of transport (transportation), commercial and (or) other documents, including those provided for in international treaties of the Member States with third parties, used in as a transit declaration, as well as cases and procedures for their use. As a transit declaration, it is permitted to use preliminary information presented in the form of an electronic document in the manner determined by the Commission.
Customs declarant - To whom? For what?
A customs declarant is in demand and necessary for all companies that conduct foreign economic activity. If a company carries out: export of goods, import of goods, temporary import, temporary export, re-import, re-export, customs transit, processing in the customs territory, processing outside the customs territory, release for domestic consumption, processing for domestic consumption and much more, then it simply needs declarant. Specialists of other profiles can also lead the direction of foreign economic activity in a company. If the director says that “customs and customs clearance” is simple and you, as a logistician, can easily cope with customs clearance, know that he is lying. There are too many subtleties in each of the operations when declaring goods. If you miss one small detail, you miss a lot of money, nerves and luck. This material is written with humor so that you better and more closely accept the fact that declarations should be handled by a professional.
TMK EAEU: working in change mode
The legal forum “Customs Code of the EAEU: getting ready to work in a new way” , organized by the magazine “Industrial and Trade Law”, took place on December 14, 2017. Specially invited guests - the head of the department for organizing customs declaration and release of goods of the main department of the organization of customs control of the State Customs Committee N.P. Bolshakova and the deputy head of the department of tariff regulation and methodology of customs value of the main department of tariff regulation and customs payments of the State Customs Committee N.A. Sidorovich analyzed the key changes.
Customs declaration and release of goods
1. Priority of electronic declaration. From 01/01/2018, a declaration for goods can only be submitted in the form of an electronic document. Paper declarations will only be accepted <*>:
1) during the customs transit procedure;
2) in relation to:
— goods for personal use;
— goods sent by international mail;
— vehicles for international transportation;
3) if transport (transportation), commercial or other documents are used as a declaration.
In other cases, from January 1, 2018, the customs authority will not register a written declaration. An exception is a failure in information systems. By the way, the draft Decree “On the implementation of the provisions of the EAEU TMK Agreement” (hereinafter referred to as the draft) provides for such force majeure.
2. New information in the declaration. It will need to indicate information about the seller, buyer, trademark, etc. But this requirement will not take effect from 01/01/2018, but a little later, when changes are made to the Instructions on the procedure for filling out a declaration for goods, approved by Decision of the Customs Union Commission dated 05/20/2010 N 257.
The principle of residence is preserved. This means that the declaration should be submitted to the customs authority of the state in which the business entity is registered. Moreover, the goods must also be located in this territory. True, there are exceptions <*>.
3. (Non-)submission of documents. The EAEU TMK allowed not to submit documents confirming the information in the declaration if the customs authority can obtain them from the information systems of government agencies <*>.
We are talking about documents that will confirm compliance with prohibitions and restrictions, providing security for the fulfillment of the obligation to pay customs duties and taxes, and information about the origin of goods. There is no such possibility yet. So confirmation must still be provided.
If the declaration is submitted on paper, a document confirming the authority of the representative <*> will be required.
Note! Customs and other documents, as well as documents confirming the information in the declaration, are stored for five years <*>.
The draft establishes the opportunity to submit documents confirming the origin of goods, compliance with prohibitions and restrictions, before submitting a declaration or before releasing goods <*>. But it is unlikely that this provision will come into effect from 01/01/2018.
The customs authority still has the right to request supporting documents <*>. A detailed procedure and deadlines for their submission are provided, as well as the actions of the customs authority before the release of goods.
4. Reducing the time it takes to release goods. The customs authority must complete the release within four hours <*>. Earlier - no later than one working day (clause 1 of Article 196 of the Labor Code of the Customs Union). The period is extended to one working day <*> if:
- the customs authority has requested supporting documents;
- the declarant requests to change the information in the declaration;
- The customs authority demanded that the information in the declaration be changed.
The customs authority can release goods even before checking the documents <*>. In this case you need:
— pay taxes, special customs, anti-dumping, countervailing duties;
— provide security for the fulfillment of the obligation to pay duties and taxes (the requirement does not apply to the authorized economic operator).
5. Preliminary declaration with changes. Now a preliminary declaration can be submitted not only before importation, but also before delivery of goods to their destination. Information is determined that may not be indicated in such a declaration <*>.
The delivery time for goods - 30 days - has not changed, but the grounds for refusing release have not. Thus, the customs authority will refuse to release <*> if:
— the goods are not in the customs control zone specified in the declaration;
- he was not notified of delivery;
- the declarant did not submit changes to the declaration or did not notify that there was no need for such changes.
The period for the release of goods begins to run from the moment they are placed, or changes are submitted to the declaration, or the customs authority is notified that there is no need to change (add) it.
6. Incomplete customs declaration. Such declaration applies to exported goods <*>. The following information may not be included in the declaration:
— about the recipient of the goods;
— country of destination of goods and (or) trading country;
— vehicles used for transportation of declared goods;
— packaging of goods (quantity, type, marking and serial numbers).
The declarant must provide the missing information no later than eight months from the date of release of the goods. An exception is if the legislation of the EAEU member states on customs regulation provides for a shorter period.
Note: In accordance with the project, this period is reduced to four months from the date of release of goods.
7. Periodic customs declaration. Applies to goods transported through the customs territory of the EAEU in two or more consignments (import, export). The declaration may not include information <*> about vehicles, individual documents and other information determined by the EEC. Conditions for periodic declaration:
— delivery period is 31 days <*>;
Note: The Project assigns a calendar month as a period.
- the quantity of imported or exported goods cannot be large <*>;
— missing information is provided <*>:
1) no later than a month from the day following the end of the delivery period (import);
2) no later than two months from the day following the day of actual export of the entire consignment of goods declared in the declaration (export).
Note: The Project sets a different deadline - no later than the 10th day of the month following the month of release of goods.
8. Declaration of goods in unassembled or disassembled form, including incomplete or unfinished. The delivery period (two years) can be extended to three years (taking into account Article 170 of the Law of January 10, 2014 N 129-Z “On customs regulation in the Republic of Belarus”). When placing goods under customs procedures for release for domestic consumption, export, customs warehouse, free customs zone, free warehouse, re-export and re-import <*>:
— a decision is issued on the classification of goods;
— the declarant is the person to whom the decision is issued;
— goods are declared in one customs authority;
— components are imported to the address of one recipient or exported from one sender;
— declaration in the Republic of Belarus is allowed within the framework of one foreign economic transaction <*>.
9. Release before filing a return. If the application for the release of goods is submitted in the form of an electronic document before the declaration, you will also need to <*> confirm:
— compliance with prohibitions and restrictions;
— providing security for the fulfillment of the obligation to pay customs duties and taxes.
If the application is on paper, it must be accompanied by <*>:
— documents confirming compliance with certain conditions;
— commercial or other documents.
Note! If goods are released before the declaration is submitted, the calculations are based on duty rates and exchange rates on the day the release application is submitted, rather than the declaration.
The declaration for goods must be submitted no later than the 10th day of the month following the month of issue. To the authorized economic operator - no later than the 15th <*>.
Customs and tariff regulation
The changes also affected issues of customs and tariff regulation. In particular, issues of determining and controlling customs value, origin and classification of goods.
1. Customs value. The list of customs procedures in which it may not be defined is expanding. Along with the customs transit procedure, this list includes a customs warehouse, destruction, refusal in favor of the state and a special customs procedure <*>.
The possibility is provided at the level of national legislation to make preliminary decisions on methods for determining the customs value of imported goods <*>.
On a note! Providing such an opportunity is consistent with the approaches of the WTO Trade Facilitation Agreement.
From 01/01/2018 there is no need to make a separate decision on the customs value of goods. After checking the information in the declaration, they are either released in the declared customs procedure, or changes are made to the information about the customs value.
To unify approaches to customs control before the release of goods, additional verification of customs value was abandoned. Now customs control of information in the goods declaration will be carried out as part of the verification of customs and other documents and (or) information <*>. Moreover, regardless of what information from the declaration is checked by the customs authority.
Thus, according to the EAEU TMK:
— there is no need to submit along with the customs declaration the documents on the basis of which it was filled out;
— goods, if there is no need to confirm the stated information, are released within four hours;
— customs control prior to release is gradual, limited to the forms and volumes of requested information necessary in a specific situation;
— the declarant will have the opportunity to provide explanations on issues that arose during the verification of customs and other documents and (or) information. Current legislation does not provide for this.
Note! The above simplifications do not limit the right of customs authorities to carry out control measures and request documents and information if there are signs of violation of customs legislation.
2. Cost of goods. Previously, instead of this concept, “customs value” was used when talking about goods for personal use moved by individuals across the customs border of the EAEU. All the rules relating to the declaration and control of such value are summarized by one article of the EAEU TMK <*>.
This change will not affect the ability of an individual to confirm the value of goods if the customs authority has doubts about its reliability or the declarant does not have the necessary documents at the time of import.
3. Origin of goods. The issue of origin is of particular relevance in connection with the formation of new free trade zones and the adoption of measures to protect the internal market.
Almost all EAEU TMK innovations in this area are aimed at ensuring unity in approaches to determining, confirming and controlling the origin of goods. The importance of this step is explained by the diversity of participants involved in the process. These are exporters, importers, customs authorities of the EAEU, chambers of commerce and industry, and other authorized bodies of the countries where goods are exported.
In particular, by virtue of the EAEU TMK, the origin of goods is confirmed in all cases where the application of customs tariff regulation measures, prohibitions and restrictions, and measures to protect the domestic market depends on this. The exception is cases provided for by the rules for determining the origin of goods, as well as cases when the goods:
— moved across the customs border of the EAEU by individuals as goods for personal use;
— placed under the customs procedure of customs transit.
Customs control of the origin of goods has its own characteristics <*>. In essence, a new concept is being introduced – “unconfirmed country of origin”. For products with this status:
— import customs duty is calculated based on the rate established by the Unified Customs Tariff of the EAEU;
— special, anti-dumping and countervailing duties are calculated based on the highest rates for goods of the same code in accordance with the Commodity Code of Foreign Economic Activity of the EAEU;
— other measures of customs and tariff regulation, prohibitions and restrictions, and measures to protect the domestic market are applied.
The institution of a preliminary decision on the origin of goods is being introduced to reduce the time of customs operations during customs declaration. The customs authorities of the EAEU have the right, before customs declaration, at the request of interested parties, to make a preliminary decision on the origin of goods imported into the customs territory of the EAEU <*>.
4. Tariff preferences. The EEC will now be able to determine the procedure for restoring tariff preferences <*>. Until the EEC implements this right, the transitional provisions of the EAEU TMK will apply. They assume the possibility of restoring tariff preferences within a year from the date of registration of the customs declaration <*>.
5. Classification of goods. The changes affected the issues of classification of goods in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU. In particular:
— powers for the technical management of the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU are transferred to the EEC <*>;
— cases are determined when the classification of goods is carried out by the declarant, other persons, or the customs authority <*>;
— the grounds are established for changing or invalidating EEC decisions on the classification of certain types of goods <*>;
— the grounds and form of the EEC clarification on the classification of certain types of goods are fixed <*>.
