FAQ (Custom union)

 

1. What basic innovations in comparison with the existing customs legislation of the Russian Federation are reflected in the Customs Code of the Customs Union?
In accordance with the transitional provisions of the CC CU person in respect of which special simplified procedures of customs clearance of goods in the Russian Federation, within six months from the date of entry into force of CC CU special simplifications are provided by the authorized economic operator in accordance with the CC CU, in the amount of simplifications that have been identified for such persons the legislation of the Russian Federation to the entry into force of TC TC.
Also in the transitional provisions TC TC secured so-called principle of residence, which determines supply the goods declaration to the customs authority of the Member State of the customs union, in accordance with the legislation which created, registered or in which the person resides, acting as the declarant.
For traders, manufacturers, customs representatives, carriers provides the following simplification of customs administration:
1) reduces the period of registration of customs declaration from three to two days;
2) The deadline for payment of customs duties and taxes are set equal to the term of temporary storage - up to four months, the Labour Code was established payment deadline - 15 days;
3) the declarant is possible to make changes in the customs declaration before and after the release of the goods;
4) Institute of special simplified procedures to replace Institute of authorized economic operator, who will be provided with the following features:
arrange transit of goods without making provision;
to issue the goods before the customs declaration, payments shall be at the time of the declaration, that is, in fact, interest-free grace period for 10 to 40 days;
implement temporary storage of goods in the premises, outdoor areas and other areas of the authorized economic operator;
perform customs operations related to the production of goods, facilities, outdoor areas and other areas of the authorized economic operator.
In this case, the authorized economic operators will make provision for at least one million euros for inclusion in the appropriate register.
Persons carrying out activities for the production of goods and (or) export goods for which no export duties, provided that they meet the criteria defined by the decision of the Customs Union Commission, given to ensure payment of customs duties and taxes equivalent to one hundred and fifty thousand euros, exchange rates established in accordance with the legislation of the Member State of the customs union on the day of such security;
5) in the long term participant traders the opportunity to operate at any point in a Member State of the customs union;
6) Transport opened the outer boundary of the Customs Union immediately to the location of the recipient, no matter what the state of the customs union he was not;
7) customs carriers have the right to move across the territory of the Customs Union without being subject to internal control in the territory of each of the members of the customs union. This reduces the amount of security for customs carriers with 20 million and 200 thousand euros, and rail carrier is relieved of the need for ensuring delivery of goods;
8) the amount of security of the customs representative is reduced from 50 million to 1 million;
9) The norm is used as the customs payment of the insurance contract;
10) according to TC TC exports - a procedure under which the goods of the customs union are exported outside the territory of the Customs Union. Thus, the movement of goods from Russia to Kazakhstan, for example, will be of mutual trade;
11) containers will be assigned to the vehicle, which will remove a significant amount of problems for the control of temporary importation of containers.
2. Do Russian exporters and importers within the customs union some benefits over trade with third countries, other than free trade?
In the framework of bilateral trade will not be made collection of customs duties will apply a zero rate of value added tax and (or) the exemption from payment of excise duty, and will not apply non-tariff measures (prohibitions, licensing, quotas, etc.).
3. What changes will occur in the manner of collection of indirect taxes and the mechanisms of their payment for exports and imports, as well as the performance of work, rendering of services in the Customs Union to Belarus, Kazakhstan and Russia after the entry into force of the agreements adopted in the framework of the Customs Union ?
Question of the order of indirect taxes and the mechanisms of their payment for exports and imports, as well as the performance of work, rendering of services in the Customs Union is the responsibility of the Ministry of Finance of Russia and the Federal Tax Service of Russia.
The competence of the customs authorities will treat levy excise on goods subject to marking with excise stamps (accounting and control stamps, signs).
4. Are there plans for the unification of VAT rates of the Member States of the customs union?
In the near future unification of VAT rates of the Member States of the customs union is not assumed.
5. How will the veterinary, sanitary and phytosanitary controls on domestically produced goods when moving them within a single customs territory?
Veterinary, sanitary and phytosanitary controls are outside the competence of the customs authorities.
6. What are the rules for determining the country of origin will be used to import goods from the CIS countries outside the Customs Union: adopted in the CIS or approved under the Customs Union Agreement on common rules for determining the country of origin of 25.01.2008?
Article 1 of the Agreement, the Government of the Customs Union member states on common rules for determining the country of origin regulates the application of the Rules of origin of goods, annexed to the Agreement, as well as the use of other contracts for goods from developing and least developed countries, as well as from countries with the free trade agreements.
7. In the framework of the customs union is expected to keep statistics of bilateral trade of Member States of the customs union. How and on what data will be monitored by their mutual trade in goods and services of the Member States of the customs union?
In accordance with Article 3 of the Agreement on Customs statistics of external and mutual trade customs union of 25.01.2008, which entered into force in accordance with the Decision of the EurAsEC Interstate Council 09.06.2009 13, the Member States of the customs union established by the authorized bodies in the field of statistics, bilateral trade and the competent authorities in the field of foreign trade statistics. The Russian Federation has determined that the authorized body in the field of foreign trade statistics will be the FCS of Russia, and the authorized body in the field of statistics, bilateral trade - Statistics. Currently Rosstat draft federal law and the draft resolution of the Government of the Russian Federation on the necessary amendments and retention powers of the competent authorities, which are pending with the federal authorities.
FCS of Russia proposed alternative records of the mutual trade between the Member States of the customs union, which is to supply the statistical declaration to Customs. This provision is proposed to consolidate the federal law "On Customs Regulation in the Russian Federation."
Thus, until the adoption of the bill, to comment on the issue is not possible.
8. Will the mutual trade of Member States of the customs union, using certificates of origin and, if so, on what form they will be processed?
Decision of the EurAsEC Interstate Council of 06.10.2007 1 includes measures to adopt the order of registration and issue a single certificate of origin of goods from the customs union, which will be the document confirming the origin of the goods from the customs union, as well as activities for the recognition of a single certificate of origin of goods from the customs union customs services of foreign states.
9. Can the economic entities of the Member States of the customs union to influence the change of import customs duties and, if so, how they should act, where to go?
In accordance with the decision of the EurAsEC Interstate Council at the level of Heads of State from 27.11.2009 15 proposals for the introduction, use, modification or termination of measures to regulate foreign trade in goods in respect of countries outside the Customs Union within the framework of the Customs Union to the Commission the authority to represent the Secretariat of the Customs Union Commission authorized state authority, as defined by each Member State of the customs union to communicate with the Committee on the regulation of foreign trade. Proposal on measures to regulate foreign trade is accompanied by reference materials that contain the rationale for the decision of the Commission of the Customs Union.
To consider the change in import duties by the Commission of the Customs Union of the Russian Federation must be a positive decision of the Government Commission on Economic Development and Integration. For consideration at the commission business entity should send proposals in substantiating materials subcommittee on customs tariff and non-tariff protection measures in foreign trade of the Government Commission on Economic Development and Integration.
10. Possible to apply any restrictive measures on trade between Member States of the customs union?
The document confirming compliance to the Code restrictions, provided the goods are included in the universal list of goods subject to prohibitions or restrictions by Member States of the Customs Union within the Eurasian Economic Community in trade with third countries is a license, which is issued by Ministry of Industry of Russia and the relevant departments Belarus and Kazakhstan.
The licenses issued by authorized bodies of executive power of the Member States of the customs union by January 1, 2010, will be valid until the end of their validity.
In preparing the legal framework of the Customs Union on non-tariff analysis was conducted of the existing measures of state regulation of foreign trade in the three countries and to reconsider all bans and restrictions.
Controversial issues regarding the application of any restrictive measures on trade between Member States of the customs union should be resolved by the organization of the negotiation processes.
11. Do you expect any changes in the trade regimes of the Member States of the customs union in respect of other members of the EurAsEC and the CIS countries outside the customs union?
This year, work is needed to form a single trade regime of the Member States of the customs union in respect of other members of the EurAsEC and the CIS countries outside the customs union.
12. As part of the customs union is a use of the term "customs union", along with the concept of "product of a Member State of the customs union," what's the difference?
Unlike the term "customs union" from the concept of "product of a Member State of the customs union" is in the form of a certificate issued by the Chamber of Commerce.
13. In the framework of the customs union on January 1 is a single system of tariff regulation in relation to third countries. How this may affect the terms of trade with the CIS countries outside the customs union?
Question reflection on the terms of trade with the CIS countries outside the customs union of a unified system of tariff regulation in relation to third countries at the level of the FCS of Russia was not considered.
14. Is there a simplified procedure for the implementation of decisions of the customs union in the national legislation?Subject to a ratification of the decision of the Commission of the Customs Union with the status of direct action?
Decision of the EurAsEC Interstate Council on November 27, 2009 15 found that the decision of the Commission of the Customs Union, non-binding, are directly applicable in the Member States of the customs union and have a validity of acts of the (enacted) by the public authorities and officials of the members of the customs union, which is within the competence of the relevant legal regulations at the time of transfer of the Customs Union Commission authorized.
Thus, these solutions are not subject to ratification and have the status of direct action.
15. What is the fate of the Concept of customs clearance and customs control of goods in places close to the state border of the Russian Federation? Is supposed to ensure its further implementation of the Customs Union?
A customs union does not mean suspension or reconsideration of the Concept of customs clearance and customs control in the field, close to the state border of the Russian Federation. Approved the list of customs and logistics terminal (hereinafter - TLT) and clearly define the concept of TLT. Hundred percent transfer of registration to the border will not be.Expected to create special centers for registration, which will be located within the country. In this regard, the role of advanced technologies, such as Internet-declaration, preliminary information and preliminary declaration, as well as derivatives of these technologies - remote release and split release.
The question now moving customs clearance at the border of the customs union is not considered. After the entry into force of CU CC FEA members will continue to customs clearance in the Russian territory, as defined in the transitional provisions TC TC.
16. What measures will be taken to prevent re-export duty-free to the territories of Belarus and Kazakhstan, Russian products to export limited or subject to Russian law, export duties (oil, timber, certain types of timber), in addition to the exchange of information between customs authorities of the Member States of the customs union?
The issue of unauthorized re-export from the territory of Belarus and (or) of Kazakhstan Russian goods provided for in the draft agreement on the definition of the order of payment of export duties on the export of goods from the customs territory of the Customs Union.
17. Whether under the customs union created a single judicial body to review business disputes throughout the customs union (with the exception Ekonomsuda CIS)?
Uniform application by Member States of the customs union in its current framework of international treaties and the decisions taken by its authorities will implement a single judicial body - the EurAsEC Court, which will also deal with disputes between member states of the Customs Union, as well as a dispute between a Member State of the customs union and Customs Union Commission on the implementation of the commitments made in the framework of the Customs Union.
At present, the functions of the EurAsEC Court performs the CIS Economic Court. To EurAsEC Court could exercise their functions, a new status of the court. According to the draft status of the entities can not handle the EurAsEC Court on appeal actions of the customs union.
For public oversight over the activities of the Customs Union established the Expert Council under the customs union, which will operate at the highest body of the Customs Union. Its responsibility is to review the application of legal and natural persons engaged in economic activities of the Member States of the customs union on the question that the decisions of the Commission of the Customs Union with binding, the legal basis of the Customs Union. The Expert Council will be composed of representatives of the Member States of the customs union (at least five people from each state) that have the necessary expertise and experience in law, international trade and other areas relevant to the resolution of disputes.
18. Will it change the concept of the customs border of the Russian Federation in the Russian legislation?
According to the draft federal law "On Customs Regulation in the Russian Federation," the customs territory of the Russian Federation is a part of a single customs territory of the Customs Union, and includes being in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation of artificial islands, installations, structures, over which The Russian Federation shall have exclusive jurisdiction in respect of customs in the Russian Federation. Special economic zones are also part of the customs territory of the Russian Federation. Outside the customs territory of the Russian Federation, as well as the limits of artificial islands, installations, structures, special economic zones are the customs border of the Russian Federation.
19. How will be formed Institute of customs representatives in the Russian Federation? What additional actions should make the Russian people included in the register of customs brokers to be able to carry out activities as a customs representative? Does the order of payment of customs fees for customs representatives of at least $ 1 million?
With the entry into force of CC CU customs broker will be called customs agents, the content of this institution will not change.
Powers remain the same - making the name and on behalf of the declarant or other interested persons of customs operations. And the status of a customs representative shall be the same as now - by the inclusion in the Register of customs representatives.
Customs representative shall have the right to work in only the Member State of the Customs Union, customs authorities which it is included in the register.
Terms roster has not changed. Changed the amount of security that will be equivalent to not less than 1 million euros, exchange rates established in accordance with the legislation of the Member State of the customs union of the date of such security.
The responsibility of the customs representative in TC TC is not defined. According to Article 17 CC CU for non-compliance of the customs legislation of the customs union customs representative shall be liable in accordance with the national legislation of the Customs Union.
20. Whether there would be examination of goods for customs control purposes (dual-use goods and technologies) as they move within the customs union?
Currently, in accordance with the national legislation in the sphere of export control expert assessment of goods for their classification as controlled carried FSTEC Russia or organizations authorized to carry out an independent examination of identity in the manner specified by the Government of the Russian Federation of 21.06.2001 477 "On system independent identification examination of goods and technologies for the purposes of export control. "
Prior to the adoption by the Member States of the customs union of uniform legislation on the organization of control over the movement of goods and technology subject to export controls, in the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation from 01.07.2010 will be the application of national legislation.
21. Do I need to restructure 01.07.2010 certificate about registration of TSW and customs broker?
In accordance with the transitional provisions of the CC CU customs brokers (representatives), owners of temporary storage by the entry into force of TC TC is entitled to work in the field of customs within 6 months from the date of entry into force of TC TC.
22. What documents will be required to issue the export to Belarus and Kazakhstan?
Customs clearance of goods when exported to the Russian Federation to the Republic of Belarus and the Republic of Kazakhstan is not provided.
23. Will the approach to the presentation of benefits traders on the import and export of goods for the purpose of their participation in exhibitions and fairs in connection with the entry into force of the Customs Code of the Customs Union, and, if changed, how?
Importation of goods intended for display at exhibitions and fairs, will be made with the application of national and international legislation. Currently can not be established procedure for import of goods using an ATA carnet in the customs territory of the Customs Union. The order of the ATA Carnet in the Russian Federation remains the same.
When importing goods using national procedures should be noted that according to Article 282 of the CC CU list of goods temporarily imported with full exemption from payment of customs duties and taxes, as well as the conditions of the exemption, including the time limits determined in accordance with the international treaties of the member of the Customs Union and (or) the decisions of the Commission of the Customs Union.
Moreover, the question of payment of customs duties and taxes charged to the laws of the Member States of the customs union.
24. Will there be any limitations in the order of registration of documents in transit through Belarus and transit through Kazakhstan?
Issues relating to the declaration of goods under the customs procedure of customs transit, regulated CC CU, in the development of regulations that customs departments of the Customs Union member states developed a draft decision of the Commission of the Customs Union that set:
transit declaration form and additional sheets of the transit declaration;
procedure for completing the transit declaration;
Customs procedure for conducting customs operations connected with the filing, registration of the transit declaration and the completion of the customs procedure of customs transit.
Thus, in accordance with the said customs procedure of customs legislation of the Customs Union will be established uniform requirements to the documents necessary for the declaration of goods transported through the customs territory of the Customs Union, and the order of their completion.
25. Whether the simplified procedure of registration documents for export to the Republic of Belarus and the Republic of Kazakhstan jewelry, made ​​in Russia?
In connection with the entry into force of the TC and TC abolition of customs declaration at the customs border of the Republic of Belarus and the Republic of Kazakhstan exports from the Russian Federation jewelry containing precious metals and precious stones produced in the territory of the Russian Federation, will be without customs declaration. Thus, the customs authorities any documents the export of goods from the Russian Federation to the Republic of Belarus and the Republic of Kazakhstan is not required.
26. Does joint and several liability for the payment of customs duties and customs declarant's representative?
Joint and several liability for the payment of customs duties in the declarant and the customs representative in the Russian Federation will continue. In CC CU a transitional period of 1 year, during which, and the Republic of Belarus, and Kazakhstan will introduce the same broker and joint responsibility of the declarant.
27. What document are regulated under the customs union rate of customs fees for customs clearance?
In accordance with paragraph 2 of Article 72 of the CC CU types and rates of customs duties established by the legislation of the Member States of the customs union. According to the draft federal law "On Customs Regulation in the Russian Federation," the rates of customs fees for customs operations by the Russian Government.
28. Would it be possible to implement the Baltic customs clearance of goods sent to Kazakhstan from third countries through the Baltic port in St. Petersburg?
Article 368 of the CC CU determined that before the entry into force of an international agreement of the Member States of the customs union, allowing delivery of the Goods declaration any customs authority in the customs territory of the Customs Union and the declaration of goods supplied to the customs authority of the Member State of the customs union, in accordance with the law of which created, registered or in which the person resides, which is declaring the goods, except in cases where diplomatic missions, consular offices, and other official representatives of the international organizations of the Member States of the customs union submit a declaration for the goods to the customs authority of the Member State of the customs union, in which they are located.
Customs clearance of goods, the recipients of which are residents of the Republic of Belarus and the Republic of Kazakhstan, the Baltic Customs impossible, unless the customs declaration for the goods by diplomatic missions, consular offices, and other official representatives of the international organizations of the Member States of the customs union to the customs authority of the Member State of the customs Union, in which they are located.
29. Exporting to third countries through Kazakhstan or Belarus beyond what territory to confirm the removal of - the Russian Federation or a customs union?
Will need to confirm the export of goods from the customs territory of the Customs Union.
30. Import license must be obtained prior to importing goods cross the border of the customs union or to the date of customs clearance?
In accordance with paragraph 4 of Article 10 of the Agreement on the introduction and implementation of measures affecting foreign trade in goods in the single customs territory in the third countries of June 9, 2009 without a license is grounds for denial of customs clearance of goods.
Given this, and the rules of Article 60 of the Labour Code and the provisions of the Regulations on the operational and centralized control of the import and export of licensed goods, approved by Order of the State Customs Committee of Russia from December 15, 2002 1342, import license must be obtained before crossing the customs border of the licensed goods.
31. After 07/01/2010 when exporting products to the customs union will record whether the documents in foreign exchange departments of banks and whether to issue a passport to a deal? In accordance with what regulations will control over exchange in the Customs Union?
Federal Law of 10.12.2003 173-FZ "On Currency Regulation and Currency Control" (hereinafter - 173-FZ) establishes the legal framework and the principles of currency regulation and currency control in the Russian Federation, the powers of exchange control, as well as the rights and obligations of residents and non-residents in respect of the ownership, use and management of currency values, rights and responsibilities of non-residents in respect of the ownership, use and disposal of the currency of the Russian Federation and the domestic securities, rights and obligations of foreign exchange controls and currency control agents.
Thus, the Federal law regulates the legal currency of the Russian Federation, with no exceptions to the Republic of Belarus and the Republic of Kazakhstan is not provided. In accordance with Article 19 of the Federal Law 173 from residents in the implementation of foreign trade, including the Republic of Belarus and the Republic of Kazakhstan, is obliged to transfer to their bank account of currency, due to non-residents for the transferred goods, performed work for them, provided they services, and to return to the Russian Federation of the money paid to non-residents for nevvezennye the customs territory of the Russian Federation of goods outstanding work neokazannye services. Thus, the implementation of exchange controls in the framework of the Customs Union will be in accordance with the number 173-FL and currently in force in the normative acts of currency regulation.
According to the information of Bank of Russia changes to the Regulations of the Bank of Russia of 15.06.2004 117-I "On the procedure by residents and non-residents of the authorized banks of documents and information for currency transactions, the registration of the authorized banks of foreign exchange transactions and a passport" in the part than the requirement of passport transaction when making trade transactions involving the export of goods to the Republic of Belarus and the Republic of Kazakhstan and the importation of goods from these countries.
Action Plan for the optimization procedures in the area of ​​customs administration and foreign exchange controls related to export and export of high-tech products, approved minutes of the meeting of the Government Commission on Administrative Reform of 21.04.2010 100, make modifications to the regulations of the Bank of Russia in terms of increasing amount of the contract with which the resident is obliged to obtain a passport deal, up to 20 thousand dollars in the equivalent, as well as increase the timing of the Certificate of Operation for money withdrawal from a transit currency account within 15 days.
32. Will the terms of providing supporting evidence to the customs union?
Article 183 CC CU, if certain documents on which the declaration for Customs, can not be presented when submitting the customs declaration, on a reasoned request of the declarant the customs authority authorizes submission of such documents prior to release of goods, and in the cases provided by the legislation of the Member States of the customs Union - after the release of the goods.
33. If the entity buys the Russian national currency of Kazakhstan to pay customs duties in the Republic of Kazakhstan, it falls under the Exchange Control in Russia from 01.07.2010?
The procedure of currency transactions related to the sale of foreign currency, shall be in accordance with Article 11 173-FZ. Thus the control of these instruments do not fall within the competence of customs authorities.
34. How will the procedure of conformity assessment (certification and declaration) to products originating in the countries of the Customs Union and in third countries? How are supposed to import and circulation in the customs union of products for which there are different forms and patterns of conformity, and the methods (tests) in the countries of the Customs Union?
Decision of the EurAsEC Interstate Council on December 11, 2009 27, the Agreement on circulation of products subject to mandatory assessment (confirmation), in the customs territory of the Customs Union (hereinafter - Agreement) and approved the action plan for its implementation.
In accordance with the action plan for implementation of the Agreement by the Commission of the Customs Union planned statement:
Single list of products subject to mandatory conformity, with the issuance of a single document;
procedure for the formation and maintenance of the Unified Register of certificates of conformity and declarations of conformity, including common forms of the certificate of conformity and declaration of conformity.
Products under the Agreement to be treated in a State Party in accordance with the law of the Party and the said agreement.Products, for which the parties have identical regulatory requirements, the same shape and conformity assessment schemes, and has the same or comparable methods (tests) and measurements of products during the conformity assessment, to be treated in a single customs territory, unless it was established procedures confirmation.
Source: ved.gov.ru