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Primary Customs Procedures in Russia
1. Release for Domestic Consumption
Release of goods for domestic consumption constitutes a customs
procedure under which the goods imported to the customs
territory of the Russian Federation shall remain on that
territory with any obligations to be exported from said
territory.
Status of Goods Subject to the Customs Procedure of Release for
Domestic Consumption:
1. For customs purposes, imported merchandise will acquire the
status of goods released for free circulation in the customs
territory of the Russian Federation upon disbursement of all the
requisite customs duties and taxes and observance of the
restrictions and prohibitions pursuant to the Federal Law of the
Russian Federation on the State Regulation of Foreign Trade
Activities. 2. In case of non-observance of said terms and
conditions, imported merchandise shall be liable for conditional
release pursuant to Russian Customs Code.
2. Export
Export constitutes a customs procedure under which the goods in
free circulation in the customs territory of the Russian
Federation are exported from this territory without any
obligations to import them back.
Terms and Conditions of Subjecting Goods to a Customs Procedure:
1. Export of goods is effected upon disbursement of all the
requisite export customs duties, observance of the economic
restrictions and prohibitions stipulated by the requirements of
the Federal Law of the Russian Federation on the State
Regulation of Foreign Trade Activities, and fulfilment of any
other terms and conditions set forth by Russian Customs Code,
other federal statutes and legal norms of the Russian
Federation.
2. The goods exported in compliance with the customs export
procedure shall be exempted from domestic taxes; the domestic
taxes levied thereto shall be redeemed or reimbursed pursuant to
the Russian legislation on taxes and duties.
3. International Customs Transit
International customs transit constitutes a customs procedure
under which foreign goods transit the customs territory of the
Russian Federation in customs custody between the point of their
entry to and departure from the customs territory of the Russian
Federation (if said transit constitutes a leg of their itinerary
which begins and ends outside the boundaries of the customs
territory of the Russian Federation) exempt from any customs
taxes and duties or application of any economic restrictions and
prohibitions of economic nature stipulated by the Federal Law of
the Russian Federation on the State Regulation of Foreign Trade
Activities.
Terms and Conditions of Subjecting Goods to the Customs
Procedure:
1. Subject to the customs procedure of international customs
transit may be any foreign merchandise except the goods whose
transit is prohibited pursuant to federal laws, other statutes,
and legal norms of the Russian Federation and the international
treaties to which the Russian Federation is party.
2. Federal laws, other statutes, and legal norms of the Russian
Federation and the international treaties of the Russian
Federation may establish additional terms and conditions
stipulating placement of merchandise under the customs procedure
of international customs transit.
Application to International Customs Transit of Rules and
Requirements Applicable to Domestic Customs Transit in
accordance with Russian Customs Code:
1. Under conditions of international customs transit, issuance
of permissions for international customs transit, as well as the
rules stipulating the time limits for effecting international
customs transit, identification of merchandise, measures
ensuring fulfilment of the statutes of the customs legislation
of the Russian Federation shall be exercised by customs
authorities pursuant to the provisions contained in Russian
Customs Code regulating domestic customs transit and applicable
to the international customs transit procedure.
2. The rights, obligations, and responsibility of the carrier or
forwarder under the conditions of international customs transit
shall be regulated
by the provisions of Russian Customs Code.
Transhipment of International Transit Merchandise and Other
Operations with Transit Merchandise:
1. Transhipment of international transit merchandise from a
means of transport by which said merchandise was imported to the
customs territory of the Russian Federation to a means of
transport that will carry said merchandise from this territory
shall be effected upon permission in that regard issued by the
customs office in whose region this transhipment occurs. If
transhipment of transit goods from one means of transport to
another may be effected without damaging any customs seals and
stamps affixed to the merchandise, it may be effected with a
preliminary notification of the customs office concerned.
2. Temporary placement of transit merchandise in warehouses
(storage, breaking up, or accumulation of lots, and other
operations) in the customs territory of the Russian Federation
is permissible provided all terms and conditions stipulated by
Russian Customs Code are observed.
3. Any operations with merchandise under the international
customs transit procedure, which are not stipulated by Items 1
and 2 herein, may only be conducted in the event of a real
threat of destruction, loss, irretrievable loss, or major damage
pending to merchandise and/or a means of transport.
Completion of the Customs Procedure:
1. The customs transit procedure is completed at the instance of
exportation of transit merchandise from the customs territory of
the Russian Federation.
The carrier shall be obliged to present transit merchandise for
inspection, submit a customs declaration and other documents
pertaining to merchandise international customs transit to the
customs authorities at the point of destination. The customs
office concerned shall be obliged to perform all the operations
required for the completion of the international customs transit
procedure and issue permission for the departure of goods and
means of transport from the customs territory of the Russian
Federation on the day of presentation of transit merchandise and
submission of requisite documents. In case of exportation of
transit merchandise by separate lots, the international customs
transit procedure shall be regarded as completed upon the
departure of the last lot thereof from the customs territory of
the Russian Federation.
2. The international customs transit procedure may also be
completed at the instance of placement of merchandise under
other customs procedures provided all requirements stipulated by
Russian Customs Code are observed.
Peculiarities of Application of the Customs Transit Procedure:
1. In those instances when the point of entry of merchandise and
means of transport to the customs territory of the Russian
Federation coincides with the point of its departures from said
territory the international customs transit procedure may be
simplified. The carrier and the forwarder will only need to
present the documents and the information which are required at
the instance of arrival of merchandise and means of transport,
whereas permission for transit is issued on the day of
presentation of merchandise and submission of documents and
information to the customs authorities.
2. In case transit merchandise is transhipped in the place
specified in Item 1 herein, i.e., from a means of transport
which was used for delivery of merchandise to the means of
transport used merchandise departure, transhipment operations
may only be permitted by the customs authorities. The customs
authorities may issue such permission to the carrier or
forwarder provided the latter have submitted all the documents
and information pursuant to Russian Customs Code.
3. The customs authorities may deny permission for
cargo-handling operations with transit merchandise only in case
such operations may lead to loss of merchandise or change of its
consumer properties.
Copyright 2005 Germes LLC Germes Manufacturer
Directory
About the author:
Customs broker
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