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Introduction
Goods and vehicles transported across the customs border are subject to customs declaration.
Any transportation of goods across the state border requires their customs declaration.
Mandatory customs declaration today is received by any goods and vehicles - as imported into the territory Russian Federation and exported outside of it.
Mandatory customs declaration applies not only to goods in the case of import or export, but also passenger baggage, hand luggage, currency, valuables transported across the state border.
Customs declaration of goods consists in providing all information about the goods and Vehicle ah, on which they are transported across the border, which is necessary to pass a certain customs regime. Customs declaration must also take into account the change in this regime.
Properly executed customs declaration of goods is the key to unhindered and timely crossing of the border, and, as a result, their delivery to their destination, which can be extremely important in case of special temporary arrangements for the delivery of goods.
The relevance of the chosen topic is due to the importance of the process of customs declaration of goods and vehicles in the context of the growth of Russia's foreign trade turnover in recent years.
The purpose of the work is to develop the main directions for improving the preliminary customs declaration of goods and vehicles.
To achieve this goal, the following tasks were solved in the work:
Expand the concept and definition of the purpose of preliminary customs declaration;
Studied the procedure for filing a preliminary customs declaration and the documents required for declaring goods;
The main directions for improving the customs declaration of goods and vehicles have been identified.
The subject of the study is the preliminary customs declaration of goods and vehicles.
Chapter 1. Basic concepts and features of preliminary customs declaration
1.1 Concept of preliminary customs declaration
declaration customs law
Preliminary customs declaration of goods - a method of customs declaration, in which the customs declaration is submitted before the importation of foreign goods into the customs territory Customs Union or before the arrival of goods transported by road or by rail to the place of delivery in the Russian Federation.
Preliminary customs declaration is submitted according to general rules, with the payment of the customs fee for customs operations and the submission of the documents necessary for customs declaration (If the declarant does not have the original transport (shipping) or commercial documents, it is allowed to submit certified copies or in electronic format. In the future, when the goods are presented to the customs authority, information from copies of documents or electronic data is verified with the original ones).
The preliminary customs declaration may lack information that the declarant does not have at the time of filing the declaration (for example, information about the vehicle of international transportation). Missing information is entered later in the manner determined by the decision of the CCC dated 20.05.2010 No. 256 “On the procedure for introducing changes and (or) additions to the declaration for goods before a decision is made to release goods during preliminary customs declaration”, by applying a separate form for adjusting the declaration for goods (KDT).
The release of pre-declared goods is carried out customs authority not later than one working day following the day of presentation of goods to the customs authority that registered the preliminary customs declaration (customs duties and taxes are paid before the release of goods).
In addition, goods may be presented to the customs authority located in a place close to the state border of the Russian Federation:
If previously paid import customs duties, taxes in accordance with the customs procedure for release for domestic consumption
If it is necessary to transit goods from the place of arrival to the customs authority that registered the preliminary customs declaration, the paid amounts of customs payments may be used as security.
If the technology of remote release is used (For more details, see Features of customs operations in respect of goods imported into the territory of the Russian Federation with preliminary customs declaration (approved by order of the Federal Customs Service of Russia dated 22.04.2011 No. 845).).
Article 193 of the Customs Code of the Customs Union provides for three grounds when a preliminary customs declaration loses its legal significance and the declarant will need to file a declaration for goods in the general manner (or refuse to declare if the goods were not imported into the Russian Federation).
1. The goods are not presented to the customs authority that registered the preliminary customs declaration, or to the customs authority located in a place close to the state border of the Russian Federation, within 30 calendar days from the day following the day of registration of the declaration;
2. Within 30 calendar days (after the registration of the preliminary customs declaration), prohibitions and restrictions were introduced in relation to imported goods.
3. The preliminary customs declaration was withdrawn by the declarant (inconsistencies were found in the information about the arrived goods (Cost, quantity, weight) previously declared in the registered preliminary customs declaration).
1.2 Incomplete customs declaration
Incomplete customs declaration of goods is carried out according to the general rules for filing a customs declaration and can be used both for customs declaration of imported foreign goods and exported goods of the Customs Union.
Incomplete customs declaration allows the declarant to release the goods in the absence of information that does not affect the decision of the customs authority to release (for example, information about the vehicles on which the exported goods will be reloaded at the place of their departure outside the customs territory).
The declarant has the right to use this method of customs declaration when, for reasons beyond his control, the declaration of all the information necessary for customs declaration is not possible. The missing information is submitted within the time limits established by the customs authority: (The declarant shall give an obligation in writing to provide the missing information within the time period established by the customs authority.).
Chapter 2. Rights and obligations of the declarant
2.1 The concept of the declarant
The persons specified in Article 186 of the CCTS have the right to act as a declarant. Namely:
1) a person of a state - a member of the customs union:
Concluded a foreign economic transaction or on behalf (on behalf) of which this transaction is concluded;
Having the right to own, use and (or) dispose of goods - in the absence of a foreign economic transaction;
2) foreign persons:
An individual moving goods for personal use;
A person enjoying customs privileges in accordance with Chapter 45 of this Code;
An organization that has a representative office established on the territory of a state - a member of the customs union in in due course, - when declaring the customs procedures for temporary import, re-export, as well as the customs procedure for release for internal consumption only in respect of goods imported for their own needs by such representative offices;
A person who has the right to dispose of goods not within the framework of a transaction, one of the parties to which is a person of a state - a member of the customs union;
3) for the application of the customs procedure for customs transit - the persons specified in subparagraphs 1) and 2) of this article, as well as:
Carrier, including customs carrier;
Forwarder, if he is a member of the state - a member of the customs union.
With the entry into force of the Customs Code of the Customs Union, a customs broker is called a customs representative, while the content of this institution has practically not changed. The powers remain the same - performance on behalf and on behalf of the declarant or other interested persons of customs operations. And the customs representative receives his status in the same way as now - by being included in the Register of customs representatives. A customs representative has the right to work on the territory of only that member state of the customs union, the customs authority of which he is included in the relevant register. The conditions for inclusion in the register have not changed. The amount of security has changed, which will amount to an amount equivalent to at least 1 million euros, at the exchange rate established in accordance with the legislation of a member state of the customs union on the day such security is paid.
The responsibility of the customs representative in the Customs Code of the Customs Union is not defined. According to article 17 of the Customs Code of the Customs Union, for non-compliance with the requirements of the customs legislation of the customs union, the customs representative will be liable in accordance with the national legislation of a member of the customs union.
2.2 Rights of the declarant
When declaring goods and performing other customs operations necessary for the release of goods, the declarant has the right to:
1) inspect, measure and perform cargo operations with goods under customs control;
2) take samples and specimens of goods under customs control with the permission of the customs authority, subject to the conditions provided for in Article 155 of the CCTS;
3) to be present during the customs inspection and customs inspection of goods by officials of the customs authorities and when these persons take samples and specimens of goods;
4) get acquainted with the results of examinations of samples and specimens of the goods declared by him, available in the customs authorities;
5) submit documents and information in the form of electronic documents;
6) appeal against decisions of customs authorities, actions (inaction) of customs authorities or their officials;
7) involve experts to clarify information about the goods declared by him;
8) use other powers and rights provided for by the CCTS.
2.3 Obligations of the declarant
The customs declaration for goods imported into the customs territory of the Russian Federation shall be submitted no later than 15 days from the date of presentation of the goods to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival, with the exception of cases under Art. 150, 286 and 293 of the Labor Code of the Russian Federation (Article 129).
When declaring goods and performing other customs operations, the declarant must:
1) to make customs declaration of goods;
2) submit to the customs authority the documents on the basis of which the customs declaration is completed, unless otherwise established by the customs legislation of the customs union;
3) present the declared goods in the cases established by the CCTS, or at the request of the customs authority;
4) pay customs payments and (or) ensure their payment in accordance with the CCTS;
5) comply with the requirements and conditions for the use of goods in the relevant customs procedure;
6) comply with other requirements provided for by the CCTS.
The customs declaration can be submitted to any customs authority, which may also be located outside the place of crossing the customs and state borders of the Russian Federation (internal customs authority) (Article 125 of the Labor Code of the Russian Federation). The only exception to this rule is the opportunity provided for by the Labor Code of the Russian Federation for the Customs Service of Russia to establish specific customs authorities in which certain types of goods must be declared:
Where specialized equipment and/or special knowledge is required, for example for production purposes customs control cultural values, weapons, military equipment and ammunition, radioactive and fissile materials;
movable certain types transport (pipeline transport, power lines);
Attributable to the "risk group" (goods that are often the subjects of customs offenses, in respect of which prohibitions and restrictions are established);
According to the list established by the Government of the Russian Federation (goods containing objects of intellectual property).
Along with the general procedure for customs declaration, participants in foreign economic activity can use:
Preliminary customs declaration of goods (submission of a customs declaration for foreign goods 15 days before their arrival in the customs territory of the Russian Federation or before the completion of internal customs transit);
Incomplete customs declaration (submission of an incomplete customs declaration for foreign (import) or Russian (export) goods with subsequent submission to the customs authority of the missing information, but provided that the incomplete declaration contains the information necessary for the release of goods, calculation and payment of customs duties, identification of goods ( by the totality of quantitative and qualitative characteristics), as well as information confirming compliance with the established restrictions (licenses);
Periodic customs declaration (submission of one customs declaration for all goods (Russian or foreign) moved across the customs border by the same person within a certain period of time).
Chapter 3. Practical use of electronic declaration
3.1 The procedure for filling out the DT for goods imported into the customs territory
The forms and procedure for filling out the customs declaration are the same throughout the EAEU, because determined by the decisions of the CU Commission:
* Decision of the Commission of the Customs Union No. 257 dated May 20, 2010 “On Instructions for Completing Customs Declarations and Forms of Customs Declarations”, as amended. Decisions of the Commission of the Customs Union No. 379 of September 20, 2010;
* Decision of the Commission of the Customs Union No. 287 dated June 18, 2010 "On approval of the form of the passenger customs declaration and the procedure for filling out the passenger customs declaration."
The declarant fills in the following columns DT:
1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 14, 15, 15 (a; b), 16, 17, 17 (a; b), 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, "B", 48, 54.
The procedure for filling in the columns by the declarant:
In the first subsection of the column, the symbol "MI" is indicated.
The second subsection of the column indicates the code of the declared customs procedure in accordance with the Classifier of customs procedures.
In the case of using DT in the form electronic document in the third subsection of the column, the symbol "ED" is indicated, unless otherwise provided by the legislation of the member state of the customs union.
In our case, column 1 indicates the symbol "IM".
Column 2. "Sender/Exporter"
The column shall contain information about the person indicated as the consignor of goods in the transport (transportation) documents, in accordance with which the transportation of goods has begun.
(AUSTRALIANMACHINERY AUSTRALIA, ADELAID, GREENHILLROAD 12)
Column 3. "Forms"
The first subsection of the column indicates the serial number of the DT sheet.
The second subsection of the column indicates the total number of sheets of DT, including the main and all additional sheets. (1)
Column 4. "Shipping specifications"
The column is filled in in cases of using shipping specifications, lists and other similar documents when declaring goods, if this is established by the legislation of a member state of the customs union.
The column indicates in numerical characters the total number of specifications, lists and other similar documents provided simultaneously with the DT, and through the separator sign "/" - the total number of sheets of specifications, lists and other similar documents.
Column 5. "Total goods"
The column indicates the total number of declared goods in the DT. (1)
Column 6. "Total seats"
The column indicates the total number of packages corresponding to the declared goods in the transport (transportation) documents.
If the goods are transported in bulk, in bulk or in bulk and the transport (transportation) documents do not specify the number of packages, the column shall indicate "0" (zero).
The column is not filled in if, when changing or ending the previously declared customs procedure, the declared goods were not transported internationally or transported under the customs transit procedure. (3)
Box 7. "Reference number"
The column indicates the code of the feature of declaring goods in accordance with the Classifier of features of declaring goods.
Column 8. "Recipient"
The column contains information about the person indicated as the recipient of the goods in the transport (transportation) documents, in accordance with which the transportation of goods is completed.
Box 9. "Person responsible for the financial settlement"
The column contains information about one of the following persons:
a person of a member state of the customs union who has concluded (or on whose behalf or on behalf of which it has been concluded) an agreement when making a foreign economic transaction, in accordance with which the goods are imported into the customs territory;
a foreign person who has the right to dispose of goods in the customs territory not within the framework of a foreign economic transaction, one of the parties to which is a person of a member state of the customs union;
a person who is the owner of the declared goods at the time of filing the TD, if the declared goods were imported into the customs territory as part of a unilateral foreign economic transaction;
a person who has acquired property rights to the declared goods, including goods previously placed under another customs procedure in the customs territory, and who has received permission to use the goods in accordance with the terms of the customs procedure;
a person who imports cash currency into the customs territory.
(JSC "ROSPOSEV" RUSSIA, SAMARA, SAMARA, STR. KARBISHEVA, D.22 No. 6302489689/636589563)
Column 11. "Trading country"
The first subsection of the column indicates the code of the country in accordance with the Classifier of the countries of the world, in which a person is registered or permanently resides, acting as a counterparty of a person of a member state of the customs union in a foreign economic transaction made by him (including when changing or terminating a previously chosen customs procedure). (AUSTRALIA)
Column 12. "Total customs value"
The column indicates in digital characters the total customs value of the declared goods in the currency of a member state of the customs union, obtained by summing up the values of the customs value of all goods declared in columns 45 of the main and additional sheets of the DT.
The column indicates the received value of the total customs value, rounded according to mathematical rules with an accuracy of the second decimal place. (4924365.30)
The column contains information about the declarant:
for an organization - the name, its legal form and location;
if on behalf of the organization its separate subdivision acts, which is not legal entity, then in addition to the above information, information about separate subdivision: name and location;
for an individual entrepreneur - last name, first name, patronymic and his place of residence;
for individual, which is not individual entrepreneur, - surname, name, patronymic and his place of residence, as well as information about the identity document.
Column 15. "Country of departure"
The column indicates the short name of the country of departure of goods in accordance with the Classifier of the countries of the world.
Information about the country of departure of goods is determined on the basis of the information provided in the transport (shipping) documents, according to which the international transportation of goods has begun (AUSTRALIA)
Column 15 (a; b). "Departure country code"
Subsection "a" of the column indicates the code of the country of departure in accordance with the Classifier of the countries of the world. (A) AUSTRALIA, B) RUSSIA))
Subsection "b" of the column is not filled in, unless otherwise provided by the legislation of the member state of the customs union.
Box 16. "Country of origin"
The column indicates the short name of the country of origin of the declared goods in accordance with the Classification of the countries of the world. (AUSTRALIA)
Box 17 "Country of destination"
The column indicates the short name of the country of destination of the goods in accordance with the Classifier of the countries of the world. (RUSSIA)
Column 17 (a; b). "Destination country code"
In subsection "a" of the column, the code of the country of destination is indicated in accordance with the Classifier of the countries of the world. (RUSSIA)
Subsection "b" of the column is not filled in, unless otherwise provided by the legislation of the member state of the customs union. (RUSSIA)
Box 18. "Identification and country of registration of the vehicle at departure / arrival"
The column contains information about the vehicle (vehicles) that transported (carried) goods that are submitted to the customs authority for placement under the customs procedure, with the exception of the customs procedure of customs transit. (ZXASY54448)
Box 19. "Container"
The column indicates the following signs of the transportation of goods:
"1" if the transportation of goods across the customs border is (was) carried out in a container;
"0" (zero) in other cases (including if the information on how the goods are (were) transported) is unknown.(1)
Column 20. "Terms of delivery"
The column shall contain information on the terms of delivery, if the declared goods are imported into the customs territory on account of the fulfillment of obligations under the agreement (contract) concluded when making a foreign economic transaction. (CIP NAME)
Box 21. "Identification and country of registration of the active vehicle at the border"
The column shall contain information about the vehicle (vehicles) on which the declared goods were located upon arrival in the customs territory. (ZXASY54448)
Column 22. "Currency and total amount of the account"
In the first subsection of the column, in accordance with the legislation of the member states of the customs union, the currency code of the contract price or the currency code of the payment (assessment) in which the cost of the goods declared in the DT is determined, in accordance with the Classifier of currencies.
The second subsection of the column indicates total cost goods received as the sum of the values indicated in columns 42 of the main and additional sheets DT.(USD 87000)
Column 23. "Exchange rate"
The column is filled in if it is required to recalculate foreign currency in order to determine the customs value and (or) calculate customs payments for the declared goods. (56.6019)
Column 24 "Nature of the transaction"
The column indicates the code of the nature of the transaction in accordance with the classifier of the nature of the transaction.
This column is optional if it is established by the legislation of the member state of the customs union. (010/00)
Box 25. "Mode of transport at the border"
The first subsection of the column indicates the code of the type of vehicle, information about which is indicated in column 21 of the DT, in accordance with the Classifier of modes of transport and transportation of goods.
Column 26. "Mode of transport within the country"
The first subsection of the column indicates the code of the type of vehicle, information about which is indicated in column 18 of the DT, in accordance with the Classifier of modes of transport and transportation of goods.
The second subsection of the column is not filled in. (10)
Box 27. "Place of loading / unloading"
This column is optional, unless otherwise provided by the legislation of the member state of the customs union.
Column 28. "Financial and banking information"
The column indicates banking information in relation to the person indicated in column 9 of the DT, and financial information in relation to goods or other information in accordance with the legislation of a member state of the customs union.
Box 29 Entry/exit authority
The column indicates the code of the customs authority through which the goods arrived in the customs territory, in accordance with the Classifier of customs authorities.
Box 30. "Location of goods"
The column indicates information about the place where the goods are located at the time of submission of the DT and can be inspected (examined), - the code of the customs authority and the location of the goods (address) or the number of the customs control zone, if its registration is provided for by the legislation of a member state of the customs union. (10412060, BEZYMYANKA, SAMARA SAMARA, KIROVSKY DISTRICT, BEZYMYANKA, ALMA-ATINSKAYA STREET, D.29, K.41, 20: 32589745)
Box 31. "Packages and description of goods"
The column contains information about the declared goods, necessary for the calculation and collection of customs and other payments, the collection of which is entrusted to the customs authorities, ensuring compliance with prohibitions and restrictions, identification, assignment to one ten-digit classification code according to the FEACN of the CU, excluding the possibility of its substitution, and Also information about cargo places. (1-bunker Distribution pneumatic grain SimplCity 6000 two-section with a schelker for loading, a set of seven pipelines, distributors-distributor for seeds and fertilizers, with a sown apparatus of 6000 l. 3/8A (50KG))
Box 32. "Goods"
The column indicates in numerical characters the serial number of the declared goods indicated in columns 31 of the main and additional sheets of the DT, starting from one - "1".
The second subsection of the column is not filled in. (1)
Box 33. "Product code"
In the first subsection of the column, the ten-digit classification code of the goods is indicated without spaces in accordance with the TN VED CU.
The second subsection of the column indicates: the letter "C", the letter "I"
In the third subsection of the column, it is allowed to indicate other coded information provided for by the legislation of the Member State of the customs union. (8432900000)
Box 34. "Code of the country of origin"
In subsection "a" of the column, the code of the country of origin of the declared goods is indicated in accordance with the Classifiers of the countries of the world.
Subsection "b" of the column is not completed. (AUSTRALIA)
Box 35. "Gross weight (kg)"
The column indicates in kilograms the "gross" weight of the goods, information about which is indicated in column 31 of the DT. Gross weight is understood as the total weight of the goods, including all types of their packaging necessary to ensure their unchanged state before entering circulation, but excluding containers and other transport equipment. (4500)
Column 36. "Preference"
In the column for each type of customs payment, the corresponding code is indicated in accordance with the Classifier of benefits for the payment of customs payments according to the scheme below:
element 1 - for customs duties;
element 2 - by customs duty;
element 3 - for excise duty;
element 4 - for value added tax.
If in relation to the declared goods the privileges for the payment of customs duties are not requested, then in the relevant positions for customs fees, customs duty, excise, value added tax, the letters "O" are indicated. (O)
Box 37. "Procedure"
In the first subsection of the column, a composite code is indicated, which is formed according to the following scheme:
In the second subsection of the column, the code of the peculiarities of the movement of the declared goods is indicated in accordance with the Classifier of the peculiarities of the movement of goods (2 characters).
If the features of the movement of goods are not established, then two zeros (“00”) are put down. (4000/000)
Box 38. "Net weight (kg)"
The column indicates in kilograms the net weight of the declared goods. (4500)
Column 39. "Quota"
The column is filled in if, in accordance with the customs legislation of the customs union, quantitative or cost restrictions are established for the declared goods.
Box 40. General declaration/preceding document
The column indicates registration number DT when goods are placed under the previous DT submission to the customs procedure (with the exception of the customs procedure of customs transit) and through the separator sign “/” the serial number of the goods from column 32 of the previous DT.
Box 41. "Additional units"
The column shall indicate without spaces the quantity of goods, information about which is indicated in column 31 of the DT, in an additional unit of measurement, if, in accordance with the Common Customs Tariff of the Customs Union, an additional unit of measurement is applied to the declared goods. Further, through the gap, the code of the additional unit of measurement is indicated in accordance with the units of measurement used in the Common Customs Tariff of the Customs Union. (1 / SHT / 796)
Column 42. "Price of goods"
The column indicates in digital characters the price of the goods actually paid or payable or compensated by other counter-provisions (in the form of performance of work, provision of services, transfer of rights to the results of intellectual activity) in accordance with the terms of a compensated foreign economic transaction (agreement) in the currency indicated in the first subsection column 22 DT. (87000)
Box 43. "ISO Code"
The first subsection of the column indicates the code of the method for determining the customs value of the declared goods in accordance with the Classifier of methods for determining the customs value.
Column 44. " Additional Information/Supplied Documents»
The column indicates information about the documents on the basis of which the DT is filled in, confirming the declared information about each product specified in column 31 of the DT. (01191/0 TC RU C-AU.AE71.A.00777
FROM 01.09.2015 02013/1 15895513
FROM 07.09.2015 03031/1 ААА447-1
FROM 06/01/2015 04021/1 011
FROM 19.08.2015 04031/1 052-2204
FROM 01.09.2015 09013/1 10714040/250915/0031455
FROM 25.09.2015)
Column 45. "Customs value"
The column indicates in digital characters the customs value of the declared goods in the currency of a member state of the customs union, determined in accordance with the customs legislation of the customs union. (4924365.30)
Column 46. "Statistical cost"
The column indicates in numerical characters the statistical value converted into US dollars. (87000)
Column 47. "Calculation of payments"
The column shall contain information on the calculation of customs payments or payments payable under the customs procedure for the re-import of goods in accordance with the legislation of a member state of the customs union (hereinafter referred to as re-import payments), as well as the method of their payment.
(1010 4924365.30 RUB 5625 5625.00 IU
5010 4924365.30 18% 886385.75 IU)
Column 48. "Deferred payments"
The column indicates the code of the type of customs payment or payment upon re-import in accordance with the Classifier of types of customs and other payments, the collection of which is entrusted to the customs authorities, the number and date of the document on the basis of which a deferment, installment plan for payment of the customs payment or payment upon re-import was granted, and also the date (ХХ.ХХ.ХХХХ - day, month, year) corresponding to the last day of payment.
Box 54. "Place and date"
In the column from a new line with putting down their serial number, information about the person who filled out the DT is indicated.
Thus, the procedure for filling out the declaration is carried out.
(1-SV-VO 0623/00 FROM
01.10.2015, DOG. 104AB/111 FROM 01.12.2014
2-LIBERZON ANTONINA VALEREVNA
PASSPORT 6310 534446 DATED 08/30/2016,
TEL. +79179528128, DIRECTOR)
An example of a completed declaration is given in the appendix.
Conclusion
Achieving a new quality of service foreign trade is inextricably linked with the introduction of modern information technologies customs clearance and customs control. This is an electronic declaration; preliminary informing about the sent goods and vehicles; automation of risk analysis and management; ensuring selectivity of customs control; creation of a unified database of all permits used by regulatory authorities when moving goods and vehicles across the customs border.
The customs union is another step towards the creation of a single economic space. It is regarded as a fully justified, complete and logical form of economic interaction between the three countries. This is a logical continuation of the unifying initiatives of recent years, as a result of which the so-called free trade zone was created in the EurAsEC space. And it, in turn, significantly revived business activity, increasing the trade turnover between the countries by more than three times. It was this positive dynamics that convinced the presidents of the expediency of economic rapprochement, and according to the plan approved by them, in the next three years, all the necessary conditions for the normal functioning of the Customs Union, which will gradually expand, absorbing new countries and territories.
In my opinion, this is a major historical step that will lead to serious economic progress not only in the Eurasian space, but also in the world as a whole.
Bibliography
1. Davydov Yu.G. Customs law in questions and answers: Tutorial, M. 2003
2. Kushchenko V.V. Special Modes foreign economic activity: Educational and practical guide, M. Knizhny Mir, 2004
3. Special customs regimes, Blagovest, 2007, 112, Customs almanac (almanac).
4. Bekyashev K.A., Moiseev E.G. Customs law. - Prospect - 2008
5. Vaypan V.A. Commentary to the Customs Code of the Russian Federation dated May 28, 2003 No. 61-FZ. Legal House "Yusticinform" - 2003
6. Draganov V.G., Rassolov M.M. Customs law general. and special h. - M.: UNITI - 2001.
7. Egorova T.A., Murina O.L., Tereshchenko L.K. An overview of the practice of consideration by the Federal arbitration court Moscow District of disputes related to customs legislation // Your tax lawyer. - 2000. - No. 1.
8. Ershov A.D. International customs relations: Proc. Benefit. M., 2001
9. Zryachkin A.M. Customs law in the system of Russian law. - Saratov, 2010.
10. Zubarev S.V., Savon I.V. Customs and tariff regulation as a protectionist instrument of the state's foreign trade policy / Rost. state economy acad. - Rostov n / a.: RGEA, 1998
11. Kozyrin A.N. Commentary on the law of the Russian Federation "On the customs tariff" / A. N. Kozyrin - M.: STATUT.
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AT Customs Code of the Customs Union(hereinafter referred to as TC TS) compared to Customs Code of the Russian Federation(hereinafter referred to as the Labor Code of the Russian Federation) contains a large number of innovations.
Significant changes have also affected one of the most important areas of customs business -. The main goal of such changes is the need to bring customs administration to a qualitatively new level.
The purpose of this article is to analyze the changes during the preliminary customs declaration of goods.
Before considering changes, it is necessary to answer the question: what is " preliminary customs declaration"And what is it for?
Pre-declaration, as well as electronic declaration, is one of the components of the new framework standards being introduced to significantly reduce the time for customs control and, as a result, reduce overhead costs, increase trade and facilitate trade in general. Obtaining information about goods before they are presented to the customs authorities allows you to determine in advance the objects to be controlled, identify possible "risks", thereby concentrating efforts customs service only on what needs to be checked, without delaying goods that do not require application various forms customs control in aggregate or separately.
The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention, 1999) provides for the need to use preliminary information and transfer it in electronic form. In the World Customs Organization (WCO), the use of advance information in the application of customs procedures is considered an indicator high level development of the customs service of the state.
The concept for the development of the customs bodies of the Russian Federation, approved by Decree of the Government of the Russian Federation of December 14, 2005 N 2225-r, provides for the modernization of customs administration, including the development of a preliminary information system.
Order No. 3 of the Customs Committee of the Union State dated May 13, 2010 adopted a Resolution on mandatory prior information when importing goods into the territory of the Union State from July 1, 2012.
Since at the moment there are technological and technical problems (communication channels, formats of transmitted data, software products that ensure the communication and use of information) do not allow large-scale introduction of preliminary information procedures in the customs authorities, participants in foreign economic activity can use the institution of preliminary customs declaration of goods, which allows documenting goods before they are imported into the customs territory of the Customs Union.
Consider how these relations were regulated in the Labor Code of the Russian Federation.
Article 130 of the Labor Code of the Russian Federation established that customs declaration can be filed for foreign goods in two cases:
Prior to the arrival of foreign goods in the customs territory of the Russian Federation;
Until the completion of internal customs transit.
The customs authority accepted copies of transport (transportation), commercial documents certified by the declarant and, after the goods arrived in the customs territory of the Russian Federation, compared the information contained in the said copies of documents with the information contained in the original documents.
Upon completion of the verification of the customs declaration and payment of the amounts payable customs duties, taxes prior to the arrival of goods in the customs territory of the Russian Federation, such a customs declaration could be used as a single document required for the application of customs procedures to goods.
If the goods were not presented to the customs authority that accepted the customs declaration within 15 days from the date of its acceptance, the customs declaration was considered not submitted. The release of goods was carried out after the presentation of the goods to the customs authority. Customs duties and taxes had to be paid no later than the day the goods were released.
The Customs Code of the Customs Union established slightly different conditions for the application of preliminary customs declaration of goods. Article 193 of the Customs Code of the Customs Union establishes that a customs declaration may be filed in respect of foreign goods only in one case - before their import into the customs territory of the Customs Union, i.e. if foreign goods have crossed the customs border of the Customs Union, then filing a preliminary declaration for goods is no longer possible.
For customs purposes, the declarant may provide certified copies of transport (transportation), commercial documents or information from these documents in electronic form. After the presentation of the goods, the customs authority compares the information contained in the copies of these documents with the information contained in the original documents, including electronic documents.
A significant innovation in comparison with the Labor Code of the Russian Federation is that during preliminary customs declaration, the customs declaration may not contain information that, by its nature, cannot be known to the declarant before the goods are imported into the customs territory of the Customs Union and (or) they are presented to the customs authority. Such information must be included in the customs declaration before a decision is made on the release of goods in the manner determined by the decision of the Commission of the Customs Union of May 20, 2010 N 256.
The fundamental difference from the previously existing procedure for preliminary declaration is also the possibility of revocation of the customs declaration by the declarant in the manner prescribed by Art. 192 of the Customs Code of the Customs Union in the event that after the importation of goods into the customs territory of the Customs Union, a discrepancy is found in cost, quantity or weight indicators that differ from those previously declared. At the same time, documents confirming the change in cost, quantity or weight must be submitted.
Significantly (twice) the period for presenting goods to the customs authority after registering the customs declaration has been significantly increased (according to the Labor Code of the Russian Federation - 15 days, according to the Labor Code of the Customs Union - 30 days), which is especially important on the scale of our country and taking into account the length and unpredictability of the time for the transportation of goods various types transport.
At the same time, an innovation is that the goods can be presented not only to the customs authority that registered the customs declaration, but also to another customs authority determined in accordance with the legislation of the state - a member of the Customs Union. If the goods are not presented to the customs authority within 30 calendar days from the day following the day of registration of the customs declaration, or prohibitions and restrictions are introduced during this period, the customs authority shall refuse to release such goods.
In accordance with Art. 196 TC TS strict deadline for the release of goods when applying preliminary customs declaration - the release of goods must be completed by the customs authority on time no later than one working day following the day of presentation of goods customs authority that registered the customs declaration.
Summing up this comparison, we can conclude that the Customs Code of the Customs Union contains an effective mechanism for preliminary customs declaration, which is as transparent and understandable as possible for participants in foreign economic activity.
1. The filing of a declaration for goods (including by a person who is not an authorized economic operator) prior to the importation of goods into the customs territory of the Customs Union is carried out in accordance with the procedure for preliminary declaration of foreign goods, specified in Article 193 of the Customs Code of the Customs Union. If the import of foreign goods into the customs territory of the Customs Union is carried out by road or rail, their preliminary declaration may be carried out before the vehicles arrive at the place of delivery.
2. Goods, the declaration of which was made by filing a preliminary declaration for goods and in respect of which the customs duties and taxes payable when placed under the customs procedure for release for internal consumption were paid, after their arrival in the Russian Federation, may be presented to the customs authority located in the place , close to the State Border of the Russian Federation, before the expiration of the period established by paragraph 6 of Article 193 of the Customs Code of the Customs Union.
3. The procedure for the interaction of the customs authority that has accepted the preliminary declaration for goods, the customs authority located at the checkpoint, and the customs authority located in a place close to the State Border of the Russian Federation, when releasing goods and conducting customs control in respect of them, is determined by the federal executive body. authorities authorized in the field of customs.
4. At the request of the payer of customs duties and taxes, the amounts of customs duties and taxes paid during the preliminary customs declaration may be used when transporting goods, the declaration of which was carried out by submitting a preliminary declaration for goods, as the amounts of security for the payment of customs duties and taxes.
5. The customs authority that accepted the preliminary declaration for goods, at the request of the payer of customs duties and taxes, shall issue a document confirming the acceptance of the security for the payment of customs duties and taxes, provided for in paragraph 5 of Article 85 of the Customs Code of the Customs Union, for the amount of paid customs duties and taxes.
6. In case of non-delivery of foreign goods to the place of delivery established by the customs authority, collection is levied in accordance with Article 93 of the Customs Code of the Customs Union to ensure the payment of customs duties and taxes.
- Article 211. Preliminary customs declaration of goods
