Customs Code and other documents of the Customs Union

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Back in 2007, the Agreement dated October 6, 2007 “On the creation of a single customs territory and the formation of a customs union” was signed between the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation. What does this mean? A single customs territory of the Customs Union (hereinafter referred to as the CU CU) (consisting of the territories of the parties) has been formed, within which customs duties and restrictions of an economic nature (with the exception of special protective, anti-dumping and countervailing measures) are not applied in mutual trade in goods originating from a single customs territory, as well as from third countries and released for free circulation in this territory.

Within the framework of this Agreement, fundamental documents for the practical functioning of the Customs Union were developed and approved. Some of them came into force on January 1, 2010, for example the Agreement on Unified Customs Tariff Regulation; unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN FEACN of the Customs Union); Unified customs tariff of the Customs Union .

On July 1, 2010, the Customs Code of the Customs Union (TC CU) came into force, which in some ways differs from the Customs Code of the Russian Federation. The latter, until its cancellation, is valid to the extent that does not contradict the Labor Code of the Customs Union.

We believe that it will be useful for an employee of an organization engaged in foreign economic activity to become familiar with some provisions of the Customs Code of the Customs Union, which in one way or another affect the calculation and payment of customs duties, in particular value added tax.

Carrying out customs operations in accordance with the Customs Code of the Customs Union

By virtue of clause 3 of Art. 150 of the Customs Code of the Customs Union, goods transported across the customs border are subject to customs control in the manner established by the customs legislation of the Customs Union and the legislation of the member states of the Customs Union.

Please note that goods are understood as any movable property moved across the customs border, including storage media, the currency of the CU member states, securities and (or) currency valuables, traveler's checks, electrical and other types of energy, as well as other things being moved. , equated to real estate (clause 35, clause 1, article 4 of the Labor Code of the Customs Union).

The arrival of goods at the CU TC takes place at the places of their movement across the customs border (hereinafter referred to as the place of arrival) and during the work of customs authorities in these places (clause 1 of Article 156 of the CU TC).

The carrier is obliged to notify the customs authority of the arrival of the vehicle at the TT by submitting documents and information provided for in Art. 159 TC TC, depending on the type of transport on which goods are transported. On behalf of the carrier, documents can be submitted by a customs representative or other persons acting on behalf of the carrier, if this is permitted in accordance with the legislation of the CU member states (Clause 1, Article 158 of the Customs Code).

Carrier - a person transporting goods and (or) passengers across the customs border and (or) transporting goods under customs control within the Customs Union Customs Union, or who is responsible for the use of vehicles (clause 21, clause 1, article 4 of the Customs Code of the Customs Union) ).

Regarding documents and their types in paragraph 1 of Art. 4 of the Customs Code of the Russian Federation the following definitions are given:

- 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 (clause 12);

- customs documents - documents compiled exclusively for customs purposes (clause 28);

— 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 (clause 38).

Customs procedures

Actions performed by persons and customs authorities in order to ensure compliance with the customs legislation of the Customs Union are called customs operations (clause 29, paragraph 1, article 4 of the Customs Code of the Customs Union). At the points of arrival, the following customs related operations can be performed (Article 160 of the Customs Code of the Customs Union):

— with unloading and reloading (transshipment) of goods, as well as replacing the vehicle that delivered the goods to the TT TS with another vehicle (clause 1);

— with temporary storage of goods, their customs declaration and release in accordance with the declared customs procedure (clause 3). The carrier or other interested party must complete these operations within three hours after presenting the goods to the customs authority at the place of arrival (unless another period is established by the customs legislation of the Customs Union or the legislation of the member states of the Customs Union in relation to goods transported by rail or water transport (clause 4) .

Release of goods is an action of customs authorities allowing interested parties to use goods in accordance with the terms of the declared customs procedure (clause 5, clause 1, article 4 of the Customs Code of the Customs Union).

The customs procedure is understood as a set of rules that define, for customs purposes, the requirements and conditions for the use and (or) disposal of goods on the Customs Union Customs Union or outside it (clause 26, paragraph 1, Article 4 of the Customs Code of the Customs Union).

Note! For the purpose of customs regulation, 17 types of customs procedures have been established for goods (clause 1 of Article 202 of the Customs Code of the Customs Union): release for domestic consumption, export, customs transit, customs warehouse, processing in the customs territory, processing outside the customs territory, processing for domestic consumption , temporary import (admission), temporary export, re-import, re-export, duty-free trade, destruction, refusal in favor of the state, free customs zone, free warehouse, special customs procedure.

At the person's choice, goods transported across the customs border are placed under a certain customs procedure in the manner and under the conditions provided for by the Customs Code of the Customs Union. In this case, the person has the right to change the selected customs procedure to another (clauses 1, 2, Article 203 of the Customs Code of the Customs Union). The responsibility to confirm compliance with the conditions for placing goods under the customs procedure rests with the declarant (Article 205 of the Customs Code of the Customs Union).

The placement of goods under the customs procedure begins from the moment of submission to the customs authority of the customs declaration and (or) documents necessary for placing the goods under the customs procedure. The placement of goods under the customs procedure ends with the release of goods in accordance with the declared customs procedure (clauses 1, 3, Article 174 of the Customs Code).

The list of documents and information required for the release of goods and the deadlines for their submission are established by the Customs Code of the Customs Union. Documents required for the release of goods can be submitted in the form of electronic documents (clauses 2, 4, article 176 of the Labor Code of the Customs Union).

Customs declaration

For the purposes of the CU Customs Code, customs declaration means a statement to the customs authority of information about the goods, the chosen customs procedure and (or) other information necessary for the release of goods (clause 27, clause 1, article 4 of the CU Customs Code).

Customs declaration of goods is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant, in written and (or) electronic form using a customs declaration (clauses 2, 3, article 179 of the Customs Code of the Customs Union) - 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 (clause 24, clause 1, article 4 of the Customs Code).

Declarant is a person who declares goods or on whose behalf goods are declared (clause 6, clause 1, article 4 of the Labor Code of the Customs Union).

A customs representative is a legal entity of a member state of the Customs Union, performing customs operations on behalf of and on behalf of the declarant or other interested party in accordance with the customs legislation of the Customs Union (clause 34, clause 1, article 4 of the Customs Code of the Customs Union).

Types of customs declaration:

1) declaration of goods;

2) transit declaration;

3) passenger customs declaration;

4) declaration for the vehicle.

Note! The forms and procedure for filling out the declaration for goods are determined by the Decision of the Customs Union Commission dated May 20, 2010 N 257, that is, they will be uniform throughout the territory of the Customs Union. The said Decision stipulates that the form of declaration for goods and the Instructions on the procedure for filling it out come into force on January 1, 2011. Until this date, the forms (forms) of customs declarations provided for by the legislation of the CU member states and the procedure for filling them out are applied.

Thus, from July 1 to December 31, 2010 in the Russian Federation the currently valid forms of forms “Cargo customs declaration/Transit declaration (CD1)”, “Additional sheet to the cargo customs declaration/transit declaration (CD2)”, will be used. “Cargo customs declaration/Transit declaration (TD3)”, “Additional sheet to the cargo customs declaration/transit declaration (TD4)” (Order of the Federal Customs Service of Russia dated 03.08.2006 N 724) and the procedure for filling them out (Orders of the Federal Customs Service of Russia dated 04.09.2007 N 1057 and dated August 21, 2007 N 1003).

Calculation of customs duties and taxes in accordance with the Customs Code of the Customs Union

By virtue of paragraph 1 of Art. 70 of the Customs Code of the Customs Union, customs payments include:

— customs duties (export and import);

— VAT and excise tax (for excisable goods), levied when importing goods into the customs territory of the Russian Federation;

- customs duties.

Note. Customs duty is a mandatory payment collected by authorities in connection with the movement of goods across the customs border (clause 25, clause 1, article 4 of the Customs Code of the Customs Union).

The object of customs duties and taxes are goods transported across the customs border (Clause 1, Article 75 of the Customs Code of the Customs Union).

According to Art. of customs duty rates apply :

— ad valorem, established as a percentage of the customs value of taxable goods;

- specific, established depending on the physical characteristics in physical terms (quantity, mass, volume or other characteristics);

- combined, combining both of these types of customs taxation.

For the purposes of calculating import customs duties, the rates established by the Unified Customs Tariff of the Customs Union are applied (unless otherwise provided by the Customs Code of the Customs Union and (or) international treaties of the member states of the Customs Union) (clause 2 of Article 77 of the Customs Code of the Customs Union).

The basis for calculating customs duties depending on the type of goods and the types of rates applied is the customs value of the goods and (or) their physical characteristics in kind (quantity, weight, taking into account the primary packaging, which is inseparable from the goods before its consumption and in which the goods are presented for retail sales, volume or other characteristic) (clause 2 of article 75 of the Labor Code of the Customs Union).

In cases where the basis for calculating import customs duties is customs value, it is important to calculate it correctly, because the calculation of customs duties depends on this.

Since July 1, 2010, issues of determining customs value are regulated by the Agreement on determining the customs value of goods moved across the customs border of the Customs Union, dated January 25, 2008 (hereinafter referred to as the Agreement). This document provides six ways to determine customs value.

In accordance with paragraph 1 of Art. 2 of the Agreement, the basis for determining the customs value of imported goods should be, to the maximum extent possible, the transaction value of these goods . If it is impossible to determine the customs value in this way, consultations may be held between the customs authority and the person declaring the goods in order to make a reasonable choice of the cost basis for determining the customs value of imported goods that meets Art. 6 Agreement (transaction value for identical goods). Thus, if it is impossible to apply the method of transaction value with imported goods, then the second method is used, and if it is not suitable, the third one is used (Article 7 - transaction value with homogeneous goods), etc. (Articles 8 - 10 of the Agreement).

The essence of the method for determining the customs value based on the transaction value of imported goods (Article 4 of the Agreement) is that it is defined as the transaction value of them, that is, the price actually paid or to be paid for these goods when they are sold for export to the Customs Union. , plus additional charges provided for in paragraph 1 of Art. 5 of the Agreement (the cost of transporting goods to the airport, seaport or other place of arrival of goods at the TT TS for loading, unloading, reloading and transhipment of goods, costs of cargo insurance, etc.). In this case, additions (additional charges) to the price actually paid or payable for imported goods are made on the basis of reliable, quantifiable and documented information. In the absence of such information, the method of determining the customs value based on the transaction value of imported goods is not applied (clause 3 of Article 5 of the Agreement).

The customs value of the valued (imported) goods should not include:

- expenses for construction, construction, assembly, installation, maintenance or technical assistance after the goods arrive

— expenses for transportation (transportation) of goods carried out after their arrival at the TT CU ;

— duties, taxes and fees paid on the TT CU in connection with the import or sale of the valued (imported) goods.

The above expenses are not included in the customs value, provided that they are separated from the price actually paid or payable, declared by the person declaring the goods, and confirmed by him with documents (clause 2 of Article 5 of the Agreement).

As for customs duty , it is levied by customs authorities for their actions related to the release, customs escort of goods, as well as for performing other actions established by the Customs Code of the Customs Union and (or) the legislation of the CU member states (Clause 1, Article 72 of the Customs Code TS). The types and rates of customs duties are established by the legislation of the CU member states (Clause 2, Article 72 of the Customs Code of the Customs Union). For example, in the Russian Federation, rates of customs duties for customs clearance are established by the Government of the Russian Federation - they are fixed and depend on the customs value of the goods. For example, with a customs value of up to 200 thousand rubles. inclusive, the fee rate is 500 rubles, and the fee for registration of a consignment of goods with a customs value of more than 30 million rubles. will be 100 thousand rubles.

Now let's move on to taxes (VAT and excise taxes). Keep in mind that the tax base for their calculation is determined in accordance with the legislation of the member states of the Customs Union (clause 3 of Article 75 of the Labor Code of the Customs Union). The amount of taxes to be paid and (or) collected is calculated in accordance with the legislation of the CU member state in whose territory the goods are placed under the customs procedure (clause 4 of Article 76 of the Customs Code of the Customs Union). For the purposes of calculating taxes, the rates established by the legislation of the CU member state in whose territory the goods are placed under the customs procedure are applied (clause 2 of Article 77 of the Customs Code of the Customs Union).

Note! In accordance with Art. 84 of the Customs Code of the Customs Union, customs duties and taxes are paid (collected) in the CU member state whose customs authority releases goods (clause 1).

In this case, payment is made in the currency of the CU member state in which customs duties and taxes are payable (clause 3). The forms of payment of customs duties and taxes, as well as the moment of fulfillment of the obligation to pay them (date of payment) are determined by the legislation of the member states of the Customs Union in which customs duties and taxes are payable (clause 4).

Article 214. Temporary periodic customs declaration of exported goods of the Customs Union

This is an old version of the document

1. When exporting from the customs territory of the Customs Union goods of the Customs Union in respect of which exact information on the quantity and (or) customs value cannot be provided, their temporary periodic customs declaration is allowed by submitting a temporary customs declaration (including by a person who is not authorized economic operator). In relation to goods transported by pipeline transport, temporary periodic customs declaration is applied taking into account the specifics provided for in Article 312 of this Federal Law.

2. The use of temporary periodic declaration does not exempt the declarant from compliance with the requirements and conditions established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, in terms of the completeness and timeliness of payment of customs duties, compliance with prohibitions and restrictions, as well as compliance with the conditions of customs procedures and carrying out customs control.

3. In relation to goods that are subject to export customs duties and (or) in respect of which restrictions are applied when exporting them from the Russian Federation, temporary periodic customs declaration is permitted by the customs authority to which the temporary declaration for goods was submitted, by registering it, while simultaneously meeting the following conditions :

1) if the declarant, on the day of filing a temporary declaration for goods, does not have any decisions that have entered into force and have not been executed in cases of administrative offenses in the field of customs affairs;

2) if the declarant, on the day of filing a temporary declaration for goods, has been carrying out foreign economic activity for at least one year, within the framework of which he imported goods into the Russian Federation (exported goods from the Russian Federation) at least 12 times.

4. Compliance with the conditions specified in paragraphs 1 and 2 of part 3 of this article is not required in relation to goods transported by pipeline transport, as well as in relation to goods whose declarants are authorized economic operators or persons who paid for the year preceding the date of submission of the temporary declaration on goods, the amount of customs duties and taxes in the amount of more than 100 million rubles.

5. After the actual export of goods from the customs territory of the Customs Union, the declarant is obliged to submit one or more complete and duly completed customs declarations for all goods exported outside the customs territory of the Customs Union. Submission of one or more complete and duly completed declarations for goods is carried out within the period established by the customs authority upon a written application of the declarant. When establishing such a period, the period required for the actual export of goods from the customs territory of the Customs Union and for obtaining information sufficient to submit a complete and properly completed declaration for goods is taken into account. Upon a reasoned written request from the declarant with the permission of the customs authority, the deadline established by the customs authority for filing a complete declaration for goods may be extended. The deadline for filing a complete declaration for goods in relation to goods that are not subject to export customs duties or to which restrictions are not applied cannot exceed eight months from the date of registration of the temporary declaration for goods, and in relation to goods that are subject to export customs duties or to which restrictions apply; the specified period cannot exceed six months.

6. In a temporary declaration for goods, it is allowed to declare information based on the intentions to export the approximate quantity of goods, the conditional customs value (assessment), determined according to the quantity of goods planned for movement across the customs border of the Customs Union, as well as based on the consumer properties of the goods provided for by the terms of the foreign economic transaction and the procedure for determining their price on the day of filing a temporary declaration for goods. Departure of goods in quantities exceeding those declared in the temporary declaration for goods is not allowed.

7. When using a temporary declaration for goods, restrictions apply on the day of registration of this declaration by the customs authority. Export customs duty rates are applied on the day of actual export of goods from the customs territory of the Customs Union. The day of actual export of goods is considered to be the date when the customs authority located at the place of departure of goods from the customs territory of the Customs Union places technological marks on transport (transportation) or other documents authorizing the departure of goods.

8. The obligation to pay export customs duties in respect of goods declared in accordance with this article arises for the declarant from the moment the temporary declaration for goods is registered by the customs authority and from the moment the full declaration for goods is registered by the customs authority.

9. The obligation to pay export customs duties in respect of goods declared in accordance with this article is terminated by the declarant in the cases established by paragraph 2 of Article 80 of the Customs Code of the Customs Union, as well as in the case of payment of export customs duties in full.

10. Export customs duties are payable:

1) when submitting a temporary declaration for goods - before the release of goods in accordance with the declared customs procedure;

2) when submitting a complete declaration for goods - simultaneously with the submission of a complete declaration for goods.

11. Export customs duties are payable:

1) when submitting a temporary declaration for goods - in an amount calculated based on the volume and (or) value of exported goods declared in the temporary customs declaration at the time of filing the temporary declaration for goods;

2) when submitting a full declaration for goods - in an amount calculated based on the actually exported volume of goods and (or) the cost of actually exported goods, taking into account the amounts of export customs duties paid when submitting a temporary declaration for goods.

12. Export customs duties are paid based on the rates in effect on the day of registration of the temporary declaration for goods. Additional payment of the amounts of export customs duties when submitting a full declaration for goods is carried out if the amount of export customs duties payable increases as a result of clarification of the information specified in part 6 of this article and (or) an increase in the rate of customs duty subject to application in accordance with part 7 of this article articles, or changes in the foreign currency exchange rate on the day of registration of the full declaration of goods. Penalties are not charged in this case. Refund of overpaid or overcharged amounts of export customs duties, including in the event of a reduction in the amounts of export customs duties payable as a result of clarification of the information specified in part 6 of this article and (or) a reduction in the rate of customs duty subject to application in accordance with part 7 of this article, or changes in the foreign currency exchange rate on the day of registration of the full declaration of goods, are carried out in accordance with Chapter 17 of this Federal Law.

13. If, when applying periodic temporary customs declarations, information about the recipients of goods changes, the declarant submits a full declaration for the goods in accordance with such changes. In this case, the number of complete declarations for goods submitted must correspond to the number of foreign trade contracts.

14. If, before the expiration of eight months, and in relation to goods that are subject to export customs duties or to which restrictions are applied, before the expiration of six months from the date of registration of the temporary declaration for goods, such goods are not exported from the customs territory of the Customs Union, the temporary declaration for goods , in which such goods were declared for export, is considered not submitted.

Transition period

The transitional provisions of the Customs Code of the Customs Union contain a rule establishing the declaration of goods based on the principle of residence. In Art. 368 of the Customs Code of the Customs Union stipulates that before the issuance of a separate decision of the Interstate Council of the EurAsEC (the highest body of the Customs Union) at the level of heads of state members of the Customs Union, a declaration for goods will be submitted to the customs authorities of the country in which the person who is the declarant is registered or permanently resides. That is, declarants - Russian legal entities and individual entrepreneurs - will declare goods only to the customs authorities of the Russian Federation. This is due to the fact that in the CU within the EurAsEC, only customs legislation has so far been unified, while other types of legislation (civil, banking, tax) remain national. This transitional provision does not apply to individuals moving goods for personal use and the customs procedure of customs transit (see Section II of the Letter of the Federal Customs Service of Russia dated June 29, 2010 N 01-11/31846).

Note. Until a separate decision is issued by the Interstate Council of the EurAsEC, declarants - Russian legal entities and individual entrepreneurs will declare goods only to the customs authorities of the Russian Federation.

Before the entry into force of the draft federal law N 389032-5 “On customs regulation in the Russian Federation”, the application of customs duties, including the procedure and terms for their payment, is carried out in the manner established by the Labor Code of the Russian Federation (see section VII of the Letter of the Federal Customs Service of Russia N 01-11 /31846).

This document, in fact, should supplement the norms of the Labor Code of the Customs Union and implement its reference provisions. It defines the procedure for applying customs procedures in the conditions of the union, the powers and responsibilities of customs officers and a number of other norms. At the time of writing, the bill passed only the first reading in the State Duma.

The procedure for applying rates for the purposes of calculating customs duties and taxes has not changed since July 1, 2010.

The deadlines for payment of customs duties and taxes are established by the relevant articles as part of the regulation of each customs procedure. In general, when goods are placed under customs procedures that require the payment of customs duties and taxes, the deadline for their payment is established - before the release of the goods.

Article 79 of the Customs Code of the Customs Union defines as payers of customs duties and taxes declarants or other persons who are obligated to pay customs duties and taxes by the Customs Code of the Customs Union, international treaties or the legislation of the member states of the customs union. Thus, the Labor Code of the Customs Union, like the Labor Code of the Russian Federation, does not provide for the possibility of paying customs duties and taxes by third parties.

Customs duties and taxes are still transferred to the Federal Treasury account. In this case, import customs duties are paid taking into account the norms of the Agreement on the establishment and application in the Customs Union of the procedure for crediting and distributing import customs duties (other duties, taxes and fees having an equivalent effect).

The Letter of the Federal Customs Service of Russia N 01-11/31846 states that in accordance with the above-mentioned Agreement, from the date of commencement of application of the procedure established by it, import customs duties must be transferred by payers to the balance sheet account N 40101810400000010153 “Revenue distributed by the bodies of the Federal Treasury between the levels of the budget system of the Russian Federation” separate payment documents.

The payment document is filled out in accordance with the requirements of Order of the Ministry of Finance of Russia dated October 1, 2009 N 102n:

— in field (104) — budget classification code — 153 1 10 11010 01 1000 180 “Import customs duties (other duties, taxes and fees having an equivalent effect), paid in accordance with the Agreement on the establishment and application in the Customs Union of the procedure for crediting and distribution of import customs duties (other duties, taxes and fees having an equivalent effect)”;

- in field (61) - TIN of the Federal Customs Service - 7730176610;

— in field (103) — checkpoint of the Federal Customs Service — 773001001;

- in field (16) - recipient - UFC for Moscow (FTS of Russia);

— in field (107) — the 8-digit code of the customs authority that administers the payment.

Please note that funds transferred under this BCC cannot be offset against other payments.

Note! According to clause 215 of the Letter of the Federal Customs Service of Russia dated June 29, 2010 N 01-11/31847 para. 1 item 2 art. 325 of the Labor Code of the Russian Federation does not apply, with the exception of the rules regarding the application of tax rates established by the Tax Code. Thus, when calculating VAT when importing goods into the customs territory of the Russian Federation, it is necessary to apply the rates of 10 and 18% established by Art. 164 Tax Code of the Russian Federation.

Let us remind readers of the procedure for calculating and paying VAT when importing goods into the customs territory of the Russian Federation.