The idea of creating a Eurasian Union of States was first proposed in 1994 by the President of Kazakhstan, Nursultan Nazarbayev. In 1995, the Agreement on the Customs Union between Russia, Belarus and Kazakhstan was signed. On October 10, 2000, in Astana, the presidents of the CU member countries established the Eurasian Economic Community (EurAsEC). However, in reality, the Customs Union of Belarus, Kazakhstan and Russia only started working in 2010 with the introduction of the Unified Customs Tariff, the abolition of customs clearance and control at internal borders, and the free movement of goods on the territory of these states. In 2011, the presidents of the CU countries signed the Declaration on the Transition to the Common Economic Space. The Eurasian Economic Commission began work in 2012, the headquarters of the commission is located in Moscow. The Eurasian Economic Union (EAEU) received its current name in 2014. In the same year, Armenia and Kyrgyzstan joined the EAEU.
The first Treaty on the Customs Code of the CU was signed in 2009, and the new EAEU code was signed on April 11, 2021; before July 1, the EAEU member states ratified it, i.e., they completed all procedures for the entry into force of the treaty, which they then notified the Eurasian economic commission. The new Treaty on the Customs Code came into force on January 1, 2021, which means the abolition of the 2009 Treaty, as well as a number of international agreements signed during the existence of the Customs Union.
Structure and content of the EAEU Labor Code
The EAEU Customs Code is an impressive document of 1194 pages. The EAEU Labor Code consists of 9 sections:
- 1. General Provisions;
- 2. Customs duties, special, anti-dumping, countervailing duties;
- 3. Customs operations and persons performing them;
- 4. Customs procedures;
- 5. Features of the procedure and conditions for moving certain categories of goods across the customs border of the Union;
- 6. Carrying out customs control;
- 7. Customs authorities;
- 8. Activities in the field of customs. Authorized economic operator;
- 9. Transitional provisions.
Sections consist of chapters, which in turn contain 465 articles.
The main thing you should pay attention to regarding the general provisions of the Code:
- Customs documents should be completed in Russian or in the state language of the Member State to whose customs authority the customs documents are submitted.
- Information provided in encoded form should be submitted using classifiers approved by the EAEU Commission.
- Information about checkpoints across the state borders of the Union is generated and posted on the official website of the Union.
- Before the arrival of goods into the customs territory of the Union, in order to speed up customs control, preliminary information about goods, the customs declaration of which is carried out with special features, should be provided. This information can be submitted electronically in Russian or in the language of the union state; it is registered by the customs authority under a certain number. Such information is stored for 30 calendar days from the date of its registration.
- Permission or refusal to take samples or specimens of goods is issued no later than 1 business day following the day of application.
- Customs authorities check the correct classification of goods, explain and make decisions on individual types of goods, in addition, they are required to publish such decisions.
- If the application of customs tariff regulation measures, prohibitions and restrictions, and measures to protect the internal market depends on the origin of goods, then it should be confirmed by a declaration or certificate of origin of the goods.
Eurasian Economic Commission
Article 1. Customs regulation in the customs union
1. Customs regulation in the customs union within the framework of the Eurasian Economic Community (hereinafter referred to as the customs union) - legal regulation of relations related to the movement of goods across the customs border of the customs union, their transportation through the single customs territory of the customs union under customs control, temporary storage, customs declaration , release and use in accordance with customs procedures, customs control, payment of customs duties, as well as power relations between customs authorities and persons exercising the rights of ownership, use and disposal of these goods.
2. Customs regulation in the customs union is carried out in accordance with the customs legislation of the customs union, and in the part not regulated by such legislation, until the relevant legal relations are established at the level of the customs legislation of the customs union, –
in accordance with the legislation of the member states of the customs union.
Article 2. Single customs territory of the customs union and customs border
1. The single customs territory of the customs union (hereinafter referred to as the customs territory of the customs union) consists of the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, as well as artificial islands, installations, structures and other objects located outside the territories of the member states of the customs union, in relation to which Member states of the customs union have exclusive jurisdiction.
2. The limits of the customs territory of the customs union are the customs border of the customs union (hereinafter referred to as the customs border).
3. In accordance with international treaties of the member states of the customs union, the customs border may be the limits of individual territories located on the territories of the member states of the customs union.
Article 3. Customs legislation of the customs union
1. The customs legislation of the customs union consists of:
1) this Code;
2) international treaties of the member states of the customs union regulating customs legal relations in the customs union;
3) decisions of the Customs Union Commission regulating customs legal relations in the customs union, adopted in accordance with this Code and international treaties of the member states of the customs union.
2. The customs legislation of the customs union is valid in the customs territory of the customs union.
If, in accordance with the customs legislation of the customs union, customs regulation in the customs union is carried out in accordance with the legislation of a member state of the customs union, such legislation is valid on the territory of this member state of the customs union.
3. In customs regulation, measures of customs tariff regulation, prohibitions and restrictions, legislative acts of the member states of the customs union in the field of taxation, valid on the day of registration of the customs declaration or other customs documents, are applied, unless otherwise established by this Code and (or) in accordance with with international treaties of member states of the customs union.
4. When moving goods across the customs border in violation of the requirements established by the customs legislation of the Customs Union, the customs legislation of the Customs Union, measures of customs tariff regulation, prohibitions and restrictions, legislative acts of the member states of the Customs Union in the field of taxation, valid on the day of the actual crossing, are applied goods at the customs border, unless otherwise established by this Code and (or) in accordance with international treaties of the member states of the customs union.
If the day the goods actually cross the customs border is not established, the customs legislation of the customs union, customs tariff regulation measures, prohibitions and restrictions, legislative acts of the member states of the customs union in the field of taxation, valid on the day of detection of a violation of established requirements, are applied, unless otherwise established herein. Code and (or) in accordance with international treaties of the member states of the customs union.
Article 4. Basic terms used in this Code
1. This Code uses the following basic terms and their definitions:
1) accident - an incident of a technical, technological or other nature, harmful in its consequences, that occurred with vehicles and (or) other goods under customs control, resulting in their quantitative and (or) qualitative changes not provided for by the customs legislation of the Customs Union, which are not caused by deliberate actions of the owner and (or) person in whose possession the goods were at the time of such changes, with the exception of natural changes under normal conditions of transportation, storage and use (operation), as well as extraordinary and unpreventable circumstances under these conditions (force majeure );
2) administrative offenses and crimes - administrative offenses for which, in accordance with the legislation of the member states of the customs union, customs authorities conduct an administrative process (carry out proceedings), and crimes for which the proceedings are assigned to the jurisdiction of customs authorities in accordance with the legislation of the member states of the customs union union;
3) importation of goods into the customs territory of the customs union - the commission of actions related to crossing the customs border, as a result of which goods arrived in the customs territory of the customs union by any means, including sending by international mail, using pipeline transport and power lines, before their release by customs authorities organs;
4) export of goods from the customs territory of the customs union - taking actions aimed at exporting goods from the customs territory of the customs union by any means, including sending by international mail, using pipeline transport and power lines, before actually crossing the customs border;
5) release of goods - an action of customs authorities allowing interested parties to use goods in accordance with the terms of the declared customs procedure or in accordance with the conditions established for certain categories of goods that are not subject to placement under customs procedures in accordance with this Code;
6) declarant – a person who declares goods or on whose behalf goods are declared;
7) interested parties - persons whose interests in relation to goods are affected by decisions, actions (inaction) of customs authorities directly and individually;
prohibitions and restrictions - a set of measures applied to goods moved across the customs border, including non-tariff regulation measures, measures affecting foreign trade in goods and introduced based on national interests, special types of bans and restrictions on foreign trade in goods, export control measures, including including in relation to military products, technical regulation, as well as sanitary-epidemiological, veterinary, quarantine, phytosanitary and radiation requirements that are established by international treaties of the member states of the customs union, decisions of the Customs Union Commission and regulatory legal acts of the member states of the customs union issued in accordance with international treaties of the member states of the customs union;
9) foreign person - a person who is not a person of a member state of the customs union;
10) foreign goods - goods that are not goods of the customs union, as well as goods that have acquired the status of foreign goods in accordance with this Code;
11) The Customs Union Commission is a single permanent regulatory body of the customs union;
12) commercial documents - invoice (invoice), specifications, shipping and packing lists and other documents used in the implementation of foreign trade and other activities, as well as to confirm transactions related to the movement of goods across the customs border of the customs union;
13) person - an individual and (or) legal entity, as well as an organization that is not a legal entity, unless otherwise follows from this Code;
14) a person of a member state of the customs union - a legal entity, an organization that is not a legal entity, created in accordance with the legislation of a member state of the customs union, as well as an individual who has permanent residence in a member state of the customs union, including an individual an entrepreneur registered in accordance with the legislation of a member state of the customs union;
15) international treaties of the member states of the customs union - international treaties that constitute the legal framework of the customs union;
16) international postal items - postal items accepted for shipment outside the customs territory of the Customs Union, entering the customs territory of the Customs Union or transiting through this territory and accompanied by documents provided for by the acts of the Universal Postal Union;
17) non-tariff regulation measures - a set of measures to regulate foreign trade in goods, carried out by introducing quantitative and other prohibitions and restrictions of an economic nature, which are established by international treaties of the member states of the customs union, decisions of the Customs Union Commission and regulatory legal acts of the member states of the customs union, issued in accordance with international treaties of the member states of the customs union;
18) taxes - value added tax and excise tax (excise taxes) levied by customs authorities when importing goods into the customs territory of the customs union;
19) illegal movement of goods across the customs border - movement of goods across the customs border outside established places or at unspecified working hours of customs authorities in these places, or with concealment from customs control, or with false declaration or non-declaration of goods, or with the use of documents containing false information about goods, and (or) using counterfeit means of identification or those related to other goods, as well as an attempt at such movement;
20) postal operator - a person of a member state of the customs union, providing the provision of postal services in accordance with the legislation of the member states of the customs union and the acts of the Universal Postal Union;
21) carrier - a person transporting goods and (or) passengers across the customs border and (or) transporting goods under customs control within the customs territory of the Customs Union, or who is responsible for the use of vehicles;
22) movement of goods across the customs border - import of goods into the customs territory of the customs union or export of goods from the customs territory of the customs union;
23) supplies – goods:
necessary to ensure normal operation and maintenance of sea (river) vessels, inland navigation vessels, river-sea navigation vessels, hydrofoils, hovercraft and small vessels, including self-propelled and non-self-propelled lighters and barges (hereinafter referred to as water ships), aircraft and trains en route or at intermediate stops or parking points, with the exception of spare parts and equipment;
intended for consumption by passengers and crew members on board watercraft, aircraft or by passengers and train crew members on board trains, whether such supplies are sold or not;
intended for sale to passengers and crew members of water vessels and aircraft without the purpose of consuming said supplies on board these vessels;
24) customs declaration - a document drawn up in the prescribed form, containing information about the goods, about the chosen customs procedure and other information necessary for the release of goods;
25) customs duty – a mandatory payment collected by customs authorities in connection with the movement of goods across the customs border;
26) customs procedure - a set of rules that determine, for customs purposes, the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or beyond its borders;
27) customs declaration – statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for release;
28) customs documents – documents compiled exclusively for customs purposes;
29) customs operations - actions performed by persons and customs authorities in order to ensure compliance with the customs legislation of the customs union;
30) customs authorities - customs authorities of the member states of the customs union;
31) customs control - a set of measures carried out by customs authorities, including using a risk management system, in order to ensure compliance with the customs legislation of the customs union and the legislation of the member states of the customs union;
32) customs authority of destination - a customs authority in the region of whose activity there is a place of delivery of goods established by the customs authority of departure or which completes the customs procedure of customs transit;
33) customs authority of departure - a customs authority that carries out customs operations related to the placement of goods under the customs procedure of customs transit;
34) customs representative - a legal entity of a member state of the customs union, performing customs operations on behalf and on behalf of the declarant or other interested party in accordance with the customs legislation of the customs union;
35) goods - any movable property moved across the customs border, including storage media, the currency of the member states of the customs union, securities and (or) currency values, traveler's checks, electrical and other types of energy, as well as other things being moved, equivalent to real estate;
36) goods for personal use - goods intended for personal, family, household and other, not related to business, needs of individuals, transported across the customs border in accompanied or unaccompanied baggage, international mail or otherwise;
37) goods of the customs union - goods located in the customs territory of the customs union:
entirely produced in the territories of the member states of the customs union;
imported into the customs territory of the customs union and acquiring the status of goods of the customs union in accordance with this Code and (or) international treaties of the member states of the customs union;
manufactured in the territories of the member states of the customs union from the goods specified in paragraphs two and three of this subparagraph, and (or) foreign goods, and acquired the status of goods of the customs union in accordance with this Code and (or) international treaties of the member states of the customs union;
38) transport (transportation) documents - a bill of lading, invoice or other document confirming the existence of a contract for the carriage of goods and accompanying them during such transportation;
39) vehicles - a category of goods that includes any watercraft, aircraft, motor vehicle, trailer, semi-trailer, railway vehicle (railway rolling stock, unit of railway rolling stock) or container with technical passports or technical forms for spare parts provided for them , accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in refueling containers provided for by their design, if they are transported along with the specified vehicles;
40) vehicles for international transportation - vehicles imported into the customs territory of the Customs Union or exported beyond its borders in order to begin and (or) complete the international transportation of goods, passengers and (or) luggage, with special equipment located on them intended for loading , unloading, handling and protection of cargo, supplies and equipment, as well as spare parts and equipment intended for repair, maintenance or operation of the vehicle en route;
41) express cargo - goods transported as part of high-speed transportation by any modes of transport using an electronic information system for organizing and tracking transportation in order to deliver this product to the recipient in accordance with an individual invoice within the minimum possible and (or) fixed period of time, for with the exception of goods sent by international mail.
2. Other terms of the customs legislation of the customs union are used in the meanings defined in the relevant articles of this Code and international treaties of the member states of the customs union.
3. The terms of civil and other branches of legislation used in this Code are used in each of the member states of the customs union in the meaning in which they are used in the relevant branches of legislation of these member states of the customs union, unless otherwise provided by this Code.
Article 5. The procedure for calculating the deadlines established by the customs legislation of the Customs Union
1. The period established by the customs legislation of the customs union is determined by a calendar date or the expiration of a period of time, which is calculated in years, months, days or hours.
A deadline can also be determined by indicating an event that must occur or an action that must be performed.
2. If the customs legislation of the customs union does not establish a special procedure for calculating deadlines, to determine the beginning and end of the deadlines determined by the period of time, the customs legislation of the customs union applies the rules provided for in paragraphs 3 - 8 of this article.
3. The course of a period defined by a period of time begins the next day after the calendar date or the occurrence of an event that determines its beginning.
4. A term calculated in years expires in the corresponding month and day of the last year of the term.
5. The term, calculated in months, expires on the corresponding date of the last month of the term.
If the end of a period calculated in months falls on a month in which there is no corresponding date, then the period expires on the last day of that month.
6. If the last day of the period falls on a non-working day, the end of the period is considered to be the next working day following it.
7. If a deadline is set for performing any action, it can be performed until 24 (twenty-four) hours of the last day of the deadline.
However, if this action must be performed in an organization, then the period expires at the hour when the corresponding operations in this organization, according to established rules, cease.
Written applications and notices submitted to the postal institution (organization) before 24 (twenty-four) hours of the last day of the deadline are considered made on time.
8. If the period is calculated in working days, working days mean the days of the week from Monday to Friday, which do not fall on holidays declared non-working days in accordance with the legislation of the member states of the customs union.
If in places where goods are moved across the customs border and other places where customs authorities are located, the working hours of customs authorities on non-working days are established, the period for carrying out customs operations by these customs authorities, calculated in working days, includes non-working days.
Article 6. Customs authorities and their main tasks
1. Customs authorities provide solutions to the following main tasks in the customs territory of the Customs Union:
1) assistance in the implementation of the common trade policy of the customs union;
2) ensuring the implementation of the customs legislation of the customs union and other legislation of the member states of the customs union, control over the implementation of which is entrusted to the customs authorities;
3) carrying out customs operations and carrying out customs control, including within the framework of providing mutual administrative assistance;
4) collection of customs duties, as well as special, anti-dumping and countervailing duties, monitoring the correctness of their calculation and timely payment, taking measures to enforce them within its competence;
5) ensuring, within its competence, compliance with customs tariff regulation measures and prohibitions and restrictions in relation to goods transported across the customs border;
6) ensuring, within its competence, compliance with the rights and legitimate interests of persons in the field of customs regulation and creating conditions for accelerating trade turnover across the customs border;
7) ensuring, within its competence, measures to protect the national security of the member states of the customs union, human life and health, flora and fauna, the environment, as well as in accordance with the international treaty of the member states of the customs union - measures to counter legalization (laundering); ) income obtained from crime and the financing of terrorism when exercising control over the movement across the customs border of the currencies of member states of the customs union, securities and (or) currency values, traveler's checks;
identification, prevention and suppression of administrative offenses and crimes in accordance with the legislation of the member states of the customs union;
9) ensuring the protection of intellectual property rights in the customs territory of the customs union within its competence;
10) maintaining customs statistics.
The legislation of the member states of the customs union may establish other tasks solved by customs authorities.
2. The system of customs authorities, their rights, duties and responsibilities, as well as the conditions for serving in customs authorities are determined by the legislation of the member states of the customs union.
Article 7. Law enforcement activities of customs authorities
1. The customs authorities of the member states of the customs union are the bodies of inquiry in cases of smuggling, evasion of customs duties and other crimes, the proceedings for which, in accordance with the legislation of the member states of the customs union, are within the jurisdiction of the customs authorities.
2. The customs authorities of the member states of the customs union carry out operational investigative activities in order to identify persons preparing, committing or having committed an unlawful act, recognized by the legislation of these states as a crime, the proceedings for which are assigned to the jurisdiction of the customs authorities, fulfilling requests from international customs organizations, customs and other competent authorities of foreign states in accordance with international treaties.
Operational investigative activities are carried out by customs authorities of the member states of the Customs Union in accordance with the legislation of the member states of the Customs Union on operational investigative activities.
3. The customs authorities of the member states of the customs union conduct administrative proceedings (carry out proceedings) in cases of administrative offenses and bring persons to administrative responsibility in accordance with the legislation of the member states of the customs union.
Article 8. Attitude to information received by customs authorities
1. Any information received by customs authorities in accordance with the customs legislation of the customs union and (or) the legislation of the member states of the customs union is used by such authorities exclusively for customs purposes, including for the prevention and suppression of administrative offenses and crimes.
2. Customs authorities, their officials, as well as other persons who have received, in accordance with the legislation of the member states of the Customs Union, access to the information specified in paragraph 1 of this article, do not have the right to disclose, use for personal purposes or transfer to third parties, including including government bodies, information constituting state, commercial, banking, tax or other secrets protected by law, and other confidential information, except for cases established by this Code and (or) the legislation of the member states of the customs union.
The customs authorities of one state - a member of the customs union transfer the information provided to them to the state authorities of this state - a member of the customs union, if such information is necessary for these authorities to solve the tasks assigned to them by the legislation of this state - a member of the customs union, in the manner and in compliance with the requirements of the legislation of this member states of the customs union for the protection of state, commercial, banking, tax or other legally protected secrets (secrets) and other confidential information, as well as international treaties of the member states of the customs union.
Article 9. Appeal against actions (inaction) of customs authorities and their officials
Any person has the right to appeal decisions of customs authorities, actions (inaction) of customs authorities or their officials in the manner and within the time limits established by the legislation of the member state of the customs union, the decisions, actions (inaction) of the customs authority or officials of the customs authority of which are being appealed.
Customs payments
According to the EAEU Customs Code, customs payments include:
- Import customs duty;
- Export customs duty;
- VAT charged when importing goods into the customs territory of the Union;
- Excise taxes levied on the import of goods into the customs territory of the Union;
- Customs duties, the types and rates of which are established by the legislation of the Union member states.
To calculate customs duties and taxes, the rates in force on the day of registration of the customs declaration by the customs authority are applied.
Customs control zones
The customs control zone is the territory where customs control is carried out. Includes:
- territories where objects are moved abroad;
- warehouses;
- duty free shops.
All checks take place in these areas. They are divided into permanent and temporary. Based on the names, a permanent zone operates on a regular basis, while a temporary zone is organized for a certain period of time.
The perimeter of the zones is marked with special signs, and “yellow” tapes, signs and fences are also used.
Customs declaration
According to the EAEU Labor Code, declarants of goods can be a person from a member state of the Union, as well as a foreign person. The Code clearly states the rights and obligations of the declarant, documents and information necessary for the carrier (depending on the type of transport used) to be submitted to the customs authorities.
Customs declaration is carried out in electronic form, however, declaration is also allowed in writing in the following cases:
- If goods are placed under the customs transit procedure;
- If these are goods for personal use;
- If these are goods sent by international mail;
- If these are vehicles of international transport;
- If transport (transportation), commercial or other documents are used as a customs declaration, including those provided for in international treaties of the Union member states with a third party.
Types of customs declaration:
- Declaration of goods (applied when placing goods under customs procedures);
- Transit declaration (applied when placing goods under the customs procedure of customs transit);
- Passenger customs declaration (applicable for personal goods);
- Declaration for the vehicle (used for vehicles of international transport, as well as for customs declaration of supplies).
Information required to be included in the goods declaration:
- About the declared customs procedure;
- About the declarant, customs representative, sender, recipient, seller and buyer of goods;
- On vehicles for international transportation, as well as vehicles that will be transported through the customs territory of the Union;
- About the product (name, description, classification, origin, country of departure and country of destination, manufacturer, trademark, packaging description, price, quantity, customs value of the product, statistical value);
- On the calculation of customs duties, special, anti-dumping, countervailing duties;
- On the terms of the transaction with goods;
- On compliance with prohibitions and restrictions;
- On compliance with the conditions for placing goods under the customs procedure;
- About documents confirming the information stated in the declaration of goods;
- On documents confirming compliance with the legislation of the Union member states;
- About the person who filled out the goods declaration and the date of its preparation.
According to the EAEU Customs Code, the release of goods by the customs authority must be completed within 4 hours from the moment of registration of the customs declaration.
What are the main changes?
The EAEU includes five states - Russia, Belarus, Kyrgyzstan, Kazakhstan and Armenia. Until recently, the rules for clearing customs differed in each of the countries of the union. Now, with the introduction of the new code, the rules have become the same.
According to the rules, crossing the border itself should now take 4 hours, that is, 6 times faster than according to the rules of the old code. This has become possible since the procedure itself has been simplified and now the goods are declared electronically and often border crossing will be automatic. At the same time, in principle, there are fewer documents and everything is processed through one window.
Due to the presence of a digital signature, in most cases an inspector will not be needed. Even decisions on registration, release of goods, and the form of customs control are made by an automatic system, not a person.
If a document has already been provided at customs, it will no longer be shown to other officials. Now there is a rule that entrepreneurs are not required to provide those documents that officials can already look at in their system.
TYPES OF AEO
There are 3 types of AEO. It can be succinctly described as follows - Type I
– simplification of “release before submission of diesel fuel”.
Type II
- warehouse simplifications - delivery, storage and operations in the AEO warehouse.
Type III
– simplifications of AEO types I and II. More details below.
TYPES OF AEO CERTIFICATES:
Type I Certificate
- 1. Release before filing a goods declaration.
- 2. Issue without security for payment of payments.
- 3. Failure to provide security for payment of payments during transit.
- 4. Carrying out customs operations as a matter of priority.
- 5. Customs inspection/inspection as a matter of priority.
- 6. Recognition of AEO seals by customs authorities.
- 7. Failure to establish the route for transporting goods.
- 8. Priority participation in pilot projects and customs experiments.
- 9. Unloading/reloading/replacing a vehicle during export without customs permission.
Type II Certificate
- 1. Release before filing a goods declaration.
- 2. Issue without security for payment of payments.
- 3. Carrying out customs operations as a matter of priority.
- 4. Customs inspection/inspection as a matter of priority.
- 5. Application of RCD means of identification of customs authorities.
- 6. Failure to provide security for payment of duties when paying duties in installments.
- 7. Registration at a customs office other than the location of the cargo.
- 8. Delivery and completion of transit at the premises of the AEO.
- 9. Temporary storage at AEO premises
- 10. Temporary storage in the premises of an AEO of goods of persons who are not an AEO
Type III Certificate
- All simplifications provided by Type I and Type II AEOs.
MEANING OF AEO
In the ever-increasing volume of global trade, customs is not able to closely monitor every delivery - in this case, we would have to clear the cargo for weeks. Therefore, it is important for customs to determine the circle of those participants in foreign economic activity (FEA) whom it can trust.
It is on the principle of “trust” that an AEO is based – there is no point in customs spending time and effort on controlling the cargo of an AEO company, since its reputation is beyond doubt. They can be spent on checking companies that are questionable or unknown. How is AEO beneficial for a company? AEO provides simplifications that are not available to ordinary participants in foreign trade activities. They make customs clearance as easy as possible.
TC after the release of goods
Carrying out customs control over goods can last up to three years. They check information about objects that would confirm their release or illegal presence in the territories of the Union (for example, these objects violate agreements or legislation).
The objects of customs control after the release of goods can be those objects that were imported into the customs territory, violating the following criteria:
- documents were not presented that would confirm compliance with the terms of the law;
- the goods specified in the DT are not provided or their location is not proven.
How can an employee confirm that he belongs to persons who have guarantees under Art. 261 TK?
Usually, if the organization has established personnel and accounting records, then the employer already has information about the presence of children and marital status. And he is obliged to take it into account, for example, when preparing cuts.
However, in a difficult economic situation, it would be useful to play it safe and transfer to the HR department (or the person responsible for personnel records) copies of additional documents confirming the right to use the guarantees under Art. 261 TK. For example,
- certificate of a large family;
- a certificate from the Employment Fund and an extract from the spouse’s work record book (if the second spouse does not work);
- a certificate from the medical and social examination bureau confirming the child’s disability, etc.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Under what articles of the Labor Code can the persons specified in Art. 261 TK?
Workers named in Art. 261 of the Labor Code, except pregnant women, can be dismissed on some grounds presented in Art. 81 TK:
- clause 5, part 1 – for repeated failure to fulfill duties;
- clause 6, part 1 – for gross violation of labor discipline, even once;
- clause 7, part 1 – for guilty actions of an employee servicing commodity or monetary assets, which resulted in a loss of trust;
- clause 8, part 1 – for committing an immoral act by an employee performing educational functions;
- clause 11, part 1 – for false information provided during employment.
In addition, the provisions of Art. 81 Labor Code, providing for special responsibilities for management.
More about dismissals under Art. 81 of the Labor Code, find out: “Termination of an employment contract at the initiative of the employer .
EXCLUSIVE AEO ADVANTAGES:
There are 17 AEO simplifications, but some are of no interest. We will not repeat the theory, but will clearly show how the AEO status can simplify the life of a foreign trade participant:
1 TIRED OF VEHICLE ADJUSTMENTS? FORGET!
What importers have been dreaming about - release without security for payment - is now available! clause 2 art. 121 EAEU Labor Code Release without security until the results of the customs examination are received - also exclusively for AEOs, clause 2 of Art. 122 TC EAEU
2 MINIMUM CUSTOMS INSPECTIONS
Using the simplification “release before filing the DT”, we pick up the cargo and dispose of it as customs cleared, with the obligation to submit the DT by the 15th of the next month. When submitting a customs declaration, inspection cannot be applied, since the cargo is no longer physically in customs. This advantage of an AEO is especially relevant for work in ports, where the cost of inspecting a container is about $300. Don't forget about safety - no inspection = cargo arrives intact. Demurrage is excluded, since the cargo is immediately removed from the port.
