Movement of goods by individuals across the customs border. Conditions, procedure and methods of movement of goods across the customs border by individuals

Introduction

1 Legal basis for the movement of goods and Vehicle across the customs border

1.1 Basic principles of movement of goods and vehicles across the customs border

1.2 Moving goods individuals

1.3 Moving vehicles

1.4 Movement of goods in international mail

1.6 Movement of goods by pipelines and power lines

2 Analysis of the activities of the Orenburg customs to implement customs clearance and customs control of goods and vehicles

2.1 The practice of moving goods by individuals

2.2 Moving vehicles across the customs border of the Orenburg region

2.3 Revealed offenses in the field of movement of goods across the customs border of the Orenburg region

3 Ways to solve problems associated with the movement of goods and vehicles across the customs border

Conclusion

List of sources used

Appendix A Trade turnover of the Volga region by countries in January 2009 (thousand USD)


Introduction

The main activity of the customs authorities is the organization of customs control over the movement of goods and vehicles across the customs border. This means that the transfer must take place in accordance with the current customs legislation. Compliance with the law is one of the prerequisites for the process of moving goods and vehicles across the customs border of the Russian Federation.

Article 11 of the RF Customs Code defines this concept. The movement across the customs border of goods and vehicles is understood to mean the commission of actions for the import into the customs territory of the Russian Federation or export from this territory of goods and vehicles in any way.

The procedure and basic principles for the movement of goods and vehicles are established by the Customs Code of the Russian Federation, as well as a number of other regulatory legal acts. The importance of the process of moving goods and vehicles across the customs border cannot be overestimated, since it builds a system for collecting customs payments, institutions of customs clearance and customs control, which ensure both the economic and state security of the country.

The relevance of the research topic can be traced in the above, and lies in the fact that the process of moving goods and vehicles across the customs border is a key object of the customs authorities' activity, and the state's economic well-being and its security directly depend on the state of the institutions of customs clearance and customs control.

Thus, we can formulate the goal of the study in the following form: to analyze the features of the movement of goods and vehicles across the customs border of the Orenburg region. Accordingly, based on the plan of our work, we can single out the research tasks, the solution of which is necessary to achieve its goal:

1. to understand the basic principles of movement of goods and vehicles;

2. to study the procedure for moving goods and vehicles across the customs border;

3. to give an analysis of the activities of the Orenburg customs in the field of movement of goods and vehicles;

4. to draw conclusions on the measures taken by the Orenburg customs, related to the movement of goods and vehicles.

When writing this work, the regulations of the Federal Customs Service of the Russian Federation, articles from magazines devoted to the customs business, official statistical information published in these magazines were used.

The object of our research is the process of moving goods and vehicles across the customs border.

The subject of the research is the relations arising in connection with the movement of these goods and vehicles across the customs border of the Russian Federation.


1 Legal basis for the movement of goods and vehicles across the customs border

1.1 Basic principles of movement of goods and vehicles across the customs border

Goods and vehicles are moved in accordance with certain principles established by customs legislation. Principles are fundamental principles, basic starting points.

The basic principles for the movement of goods and vehicles across the customs border are contained in Chapter 2 of the Labor Code of the Russian Federation, where the norms are disclosed in the following areas: movement of goods and vehicles across the customs border, including the movement of currency and currency values ​​(Article 12); compliance with prohibitions and restrictions when moving goods across the customs border (Article 13); customs clearance (Article 14); customs control (Article 14); use and disposal of goods and vehicles (Article 15); the obligation to perform customs operations for the release of goods (Article 16); guarantees of proper performance of duties established by customs legislation (Article 17) / 1 /.

The principles related to legal relations in connection with and regarding the movement of goods and vehicles across the customs border of the Russian Federation guarantee the stability of norms and procedures in the field of customs.

For movement of goods (including currency and currency values) and vehicles across the customs border a fundamental principle in customs is established, reflecting the equality of all persons in the movement of goods and vehicles across the customs border / 2 /.

The grounds for relocation, administrative procedures and requirements are the same for all persons, unless otherwise specified federal law or the Labor Code of the Russian Federation. The Code provides for exceptions generally accepted in international practice. The procedure for moving goods and vehicles across the customs border is established by the Labor Code of the Russian Federation.

The next principle is that when moving goods across the customs border, prohibitions and restrictions must be observed. Article 13 of the Labor Code of the Russian Federation defines the procedure for actions in relation to goods prohibited (restricted) for import into the customs territory of the Russian Federation and for export from the customs territory of the Russian Federation, and also names persons who are obliged to comply with this procedure.

It should be noted that prohibitions and restrictions can be established in acts of both Russian law and international law: international treaties, rules international organizations.

Ensuring compliance with customs tariff and non-tariff measures is guaranteed through the establishment of special administrative procedures, instructions, reduced to the main institutions of the customs business - customs clearance and customs control. Separate sections of the Labor Code of the Russian Federation / 3 / are devoted to them.

All goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and on the terms stipulated by the Labor Code of the Russian Federation. The article contains a strict requirement according to which all goods and vehicles are subject to customs control. Only the possibility of exemption from the application of certain forms of customs control can be provided. There may also be various technologies and procedures for customs clearance (for example, declaring goods by individuals).

The principle laid down in Article 14 can be called generally accepted in international practice. For example, Standard Rule 6.1 of the General Annex to the Kyoto Convention provides that all goods entering or leaving customs territory, regardless of whether they are subject to customs duties and taxes, are subject to customs control.

It is also prescribed that the customs authorities and their officials are not entitled to establish requirements and restrictions not provided for by acts of customs legislation or other legal acts of the Russian Federation.

Use and disposal of goods and vehicles - this principle is governed by Article 15, which establishes a limitation on the turnover of goods and vehicles prior to their release. If Article 14 of the Labor Code of the Russian Federation establishes mandatory administrative procedures that guarantee the possibility of ensuring compliance with customs-tariff and non-tariff regulation measures when moving goods and vehicles across the customs border, then Article 15 establishes legal prohibitions on the free circulation of goods under customs control / 2 / ...

Obligation to perform customs operations for the release of goods- this article lists the circle of persons who are legally assigned a legally significant obligation to perform customs operations for the release of goods.

In this case, the persons are divided into two groups according to the following criteria: the movement of goods across the customs border is carried out in accordance with an external economic transaction concluded by a Russian person and the movement of goods across the customs border is carried out without the conclusion of a foreign economic transaction by a Russian person.

The last principle is guarantees of the proper performance of the duties established by this Code.... Following the norms generally accepted in foreign countries, the Code establishes the basic principle of customs, according to which the customs authorities have the right to demand from persons to provide guarantees for the proper performance of the duties established by the Labor Code of the Russian Federation / 4 /.

1.2 Movement of goods by individuals

Goods intended for personal, family, home and other needs of individuals not related to the implementation of entrepreneurial activities are moved by these persons across the customs border in accordance with the provisions of Ch. 23 (art. 280-290) TC.

It mainly includes issues of arrival of goods into the customs territory of the Customs Union and their departure from this territory.

Arrival of goods to the customs territory of the Customs Union is carried out at the points of movement of goods across the customs border and during the work of customs authorities in these places. It has been established that certain categories of goods can arrive at the customs territory of the Customs Union only at the points of arrival determined by the legislation of the Member States of the Customs Union. At the same time, goods can arrive at other places that are not places of arrival, in the cases and in the manner determined by the legislation of the Member States of the Customs Union.

After crossing the customs border, the imported goods must be delivered by the carrier to the place of arrival and presented to the customs authority. It is not allowed to change, remove, destroy or damage the imposed seals, seals and other means of identification. The customs authority is obliged to provide information on the places of arrival of goods, on the established restrictions and on the time of its work.

For his part, the carrier who delivered the goods is obliged to notify the customs authority of his arrival at the customs territory of the Customs Union by submitting documents and information provided for by law. Information about goods may be submitted to the customs authority in advance prior to their actual arrival at the customs territory of the Customs Union. The list of documents and information submitted to the customs authority depends on the type of transport on which the goods are transported. For international transportation by car submitted: documents for a vehicle of international transportation, transport (carriage) documents, the carrier's commercial documents for the goods transported, as well as information:

  • - O state registration vehicle for international transportation;
  • - the name and address of the carrier of the goods;
  • - name of the country of origin and country of destination of the goods;
  • - name and address of the sender and recipient of the goods;
  • - about the seller and the buyer of goods in accordance with commercial documents;
  • - about goods (name, quantity, weight, marking, availability of goods, the import of which into the customs territory of the Customs Union is prohibited or restricted, etc.);
  • - about the place and date of drawing up the international consignment note.

For international carriage by watercraft the following documents are submitted:

  • - general declaration;
  • - cargo declaration;
  • - declaration on ship's stores;
  • - declaration of personal belongings of the ship's crew;
  • - crew list;
  • - a list of passengers;
  • - transport (shipping) documents;
  • - on the registration of the vessel and its nationality;
  • - name and description of the vessel;
  • - the name of the captain;
  • - on the number and composition of crew members;
  • - name and address of the shipping agent;
  • - about the number of passengers on the ship (with data for each);
  • - the name of the port of departure and port of call;
  • - name, total quantity and description of goods, other data about them;
  • - the name of the port of loading and port of unloading of goods;
  • - numbers of bills of lading or other documents confirming the existence and content of a sea (river) carriage agreement for goods to be unloaded at this port;
  • - the name of the ports of unloading of the goods remaining on board;
  • - the name of the original ports of departure of the goods;
  • - the name of the ship's stores on board and an indication of their quantity;
  • - a description of the placement of goods on the ship;
  • - on the presence (absence) on board the ship of goods, the import of which into the customs territory of the Customs Union is prohibited or restricted, medicines, which contain narcotic, potent drugs, psychotropic and poisonous substances;
  • - on the presence (absence) of dangerous goods on board, including weapons, ammunition.

For international carriage by air are presented:

  • - standard document of the carrier, provided for by international treaties in the field civil aviation(general declaration);
  • - a document containing information about the goods transported on board the aircraft (cargo list);
  • - a document containing information about onboard supplies; transport (shipping) documents;
  • - the carrier's commercial documents for the goods being transported;
  • - a document containing information about passengers carried on board and their luggage (passenger list).

The following information is also provided:

  • - the number of crew members;
  • - on the number of passengers on the ship, their names and initials, the name of the embarkation and disembarkation points;
  • - on the number of onboard supplies loaded on or off the ship;
  • - on the presence (absence) on board of goods, the import of which into the customs territory of the Customs Union is prohibited or limited, medicines, which contain narcotic, potent drugs, psychotropic and poisonous substances, weapons, ammunition;
  • - indication of signs of nationality and registration marks of the vessel;
  • - flight number, indication of the flight route, point of departure, point of arrival of the vessel;
  • - name of the operator of the vessel;
  • - the name of the goods, the number of the consignment note, the number of places for each consignment note;
  • - the name of the points of loading and unloading of goods.

For international transportation by rail are presented:

  • - transport shipping documents;
  • - transfer list for railway rolling stock;
  • - a document containing information about supplies;
  • - the carrier's commercial documents for the goods being transported.

In addition, information is provided:

  • - on the number of packages, on their marking and on the types of packaging of goods;
  • - name and address of the sender of the goods;
  • - name and address of the recipient of the goods;
  • - the name of the station of departure and station of destination of goods;
  • - name, as well as codes of goods, their gross weight (in kilograms);
  • - identification numbers of containers.

At the places of arrival of goods, unloading and reloading (transshipment) of goods can be carried out, as well as replacement of the vehicle that delivered the goods to the customs territory of the Customs Union with another vehicle. In these places, it is allowed to perform customs operations related to the temporary storage of goods, their customs declaration and release in accordance with the declared customs procedure.

Delivery of goods from the place of arrival to a place specified by the customs authority is carried out in accordance with the customs procedure of customs transit, unless such goods at the place of arrival are placed under another customs procedure or other customs operations have not been performed with respect to them.

The Code establishes that upon the arrival of goods in the customs territory of the Customs Union, the obligation to pay customs duties, taxes arises from the carrier at the moment the goods cross the customs border. They are subject to payment in amounts corresponding to the amounts of import customs duties, taxes that would be payable when goods were placed under the customs procedure for release for domestic consumption, calculated based on the rates of customs duties, taxes, customs value, their physical characteristics in kind (quantity, mass, volume or other characteristic) and the exchange rate established in accordance with the legislation of a member state of the Customs Union, in which customs duties, taxes are payable, and in effect on the day the goods cross the customs border (clause 4 of article 161).

In accordance with paragraph 4 of Art. 156 of the Customs Code of the CU, the provisions of the Code regarding the arrival of goods into the customs territory of the Customs Union do not apply to goods transported by ships and aircraft crossing the customs territory of the Customs Union without stopping at a port or airport located in the customs territory of the Customs Union.

Departure of goods from the customs territory of the Customs Union carried out in the places where goods are moved across the customs border and during the work of customs authorities in these places. Certain categories of goods may leave the customs territory of the Customs Union only at the places of departure determined by the legislation of the Member States of the Customs Union.

The customs authorities are obliged to provide information on the places of departure, on the established restrictions and on the working hours of the customs authorities. As for the carrier, for the departure of goods from the customs territory of the Customs Union, he must submit to the customs authority a customs declaration or other document allowing their export from the customs territory of the Customs Union, as well as documents and information, provided by the Code depending on the type of transport on which the goods are transported. Their list is similar to the above list of documents and information provided by the carrier upon arrival of goods to the customs territory of the Customs Union, depending on the type of transport on which the goods are transported (Article 159 of the Customs Code of the Customs Union). In addition, the carrier submits documents confirming compliance with the established prohibitions and restrictions.

Departure of goods from the customs territory of the Customs Union is allowed with the permission of the customs authority. It is drawn up by affixing the appropriate marks of the customs authority on the customs declaration or on a document allowing their export from the customs territory of the customs union, and transport (shipping) documents.

When exporting goods, it is imperative to comply with the requirements of Art. 164 of the Customs Code of the CU, according to which they must actually be exported from the customs territory of the Customs Union in the same quantity and condition in which they were at the time of placement under a certain customs procedure or at the time of arrival at the customs territory of the Customs Union, if these goods did not leave the place of movement goods across the customs border. Changes in the quantity and (or) condition of goods are allowed due to natural wear and tear or loss or changes in the natural properties of goods under normal conditions of transportation, transportation and storage, as well as changes in the quantity of goods due to the presence of non-drained residues in the vehicle.

As for the goods of the Customs Union, they can be exported from the customs territory of the Customs Union in smaller quantities than the amount declared when they were placed under a certain customs procedure, regardless of the reasons for which there was a decrease in the number of goods.

In the event of the departure of foreign goods from the customs territory of the Customs Union, the carrier becomes obliged to pay import customs duties and taxes from the moment the customs authority issues a permit for the departure of goods from the customs territory of the Customs Union. This obligation ceases when the goods actually cross the customs border. In addition, it is terminated in the cases provided for in paragraph 2 of Art. 80 TC TC. It fixes ten such cases, ranging from the payment or collection of customs duties and taxes in the established amounts and ending with the occurrence of circumstances with which the Code connects the termination of the obligation to pay them.

The amount of payment of import customs duties and taxes upon the departure of foreign goods is established by clause 4 of Art. 166 of the Customs Code of the CU, which almost completely reproduces those given in clause 4 of Art. 161 of the Customs Code of the CU the amount of payment of import customs duties and taxes upon arrival of goods to the customs territory of the Customs Union, considered when characterizing the arrival of goods in the customs territory of the Customs Union.

Goods imported into the customs territory of the Customs Union and exported from this territory, i.e. transported across the customs border are placed under a specific customs procedure. The Code contains a list of customs procedures, the content of each of them and the procedure for their application.

Peculiarities of movement of goods and vehicles across the customs border by individuals Any goods can be moved across the customs border of the Russian Federation, with the exception of those prohibited for movement. The main condition for the movement (import / export) of goods is compliance with the requirements established in the Customs Code, and also other regulatory legal acts adopted and effective in the territory of the Russian Federation.

The import of goods into the customs territory of the Russian Federation and export from the customs territory is subject to the payment of customs duties, taxes and fees, as well as compliance with economic policy measures and fulfillment of other requirements that are established by the current customs legislation of the Russian Federation. Customs clearance of goods, the movement of which is carried out by individuals for personal, family, household, and other unrelated entrepreneurial activity needs, takes place in the manner prescribed by Chapter 23 of the Customs Code of the Russian Federation. Individuals have the right to import and export goods outside the customs border of the Russian Federation on an equal basis. Moreover, all transported goods are subject to customs control and clearance. The following ways of moving are possible: - * accompanied baggage; * unaccompanied baggage; * shipment to the address of an individual. Based on the application of an individual moving goods across the border, the customs authority determines the purpose of the goods based on its nature, quantity, and frequency of movement. When establishing the destination of goods, customs officials take into account the following factors: a) the nature of the goods, which takes into account the traditional practice of their application and use, as well as consumer properties... The movement of goods that are not used in everyday life gives every reason to assume that their import (export) is carried out for the purpose of making a profit, if an individual does not provide evidence to the contrary, the goods are considered to be moved for commercial purposes .; b) the number of goods. Goods (homogeneous, having the same name, size, style, etc.) exceeding the needs of the person and his family members are considered to be moved for commercial purposes; c) the frequency of import / export of goods. Periodic movement of goods with homogeneous properties by the same person shall be considered as movement for the purpose of commercial use, unless the person proves otherwise; d) the circumstances of the trip are taken into account: the purpose of the trip, its duration, the country of stay (departure), the amount of earned currency, etc.

In relation to goods imported / exported by individuals, the following procedures for collecting customs payments can be used: * in the form of an aggregate customs payment; * using uniform rates of customs duties; * full exemption from the payment of customs duties, taxes and fees.

Prohibitions and restrictions of an economic nature do not apply to such goods. The goods do not require mandatory confirmation of conformity. In this case, a simplified customs clearance procedure is applied. Full exemption from customs payments is applied if the following conditions are met simultaneously: * goods are moved in accompanied or unaccompanied baggage; by air, the total value of goods does not exceed 10,000 euros, and the total weight does not exceed 50 kilograms inclusive; the number of goods restricted for movement does not exceed the established norms. Individuals can import cultural property without paying customs duties, provided they are declared in writing, as well as special registration.

Individuals recognized in the established manner as refugees or forced migrants, as well as resettling from foreign countries to the Russian Federation for permanent residence, can import used goods (except for cars) without paying customs duties and taxes. Subject to the purchase of goods by the mentioned individuals before entering the territory of the Russian Federation.

Individuals can receive goods sent in international mail without paying customs duties and taxes, if the value of such goods sent within one week to the address of one recipient does not exceed 1,000 euros and weigh not more than 31 kg.

The movement of goods (with the exception of vehicles) with payment of customs duties at flat rates can be carried out if the import / export of goods is carried out by individuals in accompanied or unaccompanied baggage for personal, non-commercial purposes.

If the above norms are exceeded, then in terms of such an excess, a single rate of customs duties and taxes is applied in the amount of 30% in terms of this excess, but not less than 4 euros per 1 kilogram.

The following rules apply to goods moved for personal, non-commercial purposes by individuals, the period of temporary continuous stay in foreign countries is more than 6 months:

if the total value of goods imported by them (excluding vehicles) exceeds 10,000 euros, but not more than 10,000 euros, a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these goods.

in relation to vehicles (except for cars, the uniform rates for which are established by the Regulations on the Application of Single Rates of Customs Duties and Taxes), a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these vehicles.

if an individual receives goods sent in international mail within one week, the value of which exceeds 10,000 rubles, a single rate of customs duties and taxes is applied in the amount of 30% of the customs value of these goods.

The aggregate customs payment should be understood as the payment of customs duties, taxes and fees without division into components, in the form of a total amount. Total customs fee applies in cases when:

the movement of goods is carried out in accompanied or unaccompanied baggage, and their total value exceeds 10,000 euros and / or the total weight exceeds 50 kilograms (in terms of such excess);

goods are sent to the address of an individual who does not cross the customs border of the Russian Federation (except for international mail);

an individual crosses the customs border of the Russian Federation more than once a month;

alcoholic beverages are imported within no more than 3 liters per individual who has reached the age of 18. For the calculation of the aggregate customs payment, the rates of taxes, duties and discharge are determined by the legislative acts of the Russian Federation applicable to the movement of goods by participants in foreign economic activity. These rates are determined in accordance with the codes of goods under the Commodity Nomenclature for Foreign Economic Activity of Russia.

* In the case of importing only one type of tobacco products, it is allowed to import 200 cigars, 50 cigarillos, 250 grams of tobacco, per one individual who has reached the age of 18. Prohibited items

Weapons and weapons of all kinds, military models and ammunition for it.

Explosives, potent poisons.

Narcotic and psychotropic substances, as well as devices for their use.

Works of art and antiques, antiques and objects of significant artistic, historical or cultural value.

Works of print and information carriers that undermine the morality of the population.

Other items, the import (export) of which is prohibited in accordance with the legislation of the Russian Federation.

For violation of customs rules, individuals are liable in accordance with the legislation of the Russian Federation on administrative violations (Code of Administrative Offenses of the Russian Federation).

The movement of goods by individuals across the customs border of the Russian Federation of goods occurs subject to their mandatory declaration. Goods can be declared:

An individual moving goods (a citizen of the Russian Federation, a citizen of a foreign state);

Persons acting on the basis of a power of attorney (carriers, customs brokers);

Parents, guardians, adoptive parents or guardians, if the goods are transported by a minor natural person under the age of 16;

Group leader for organized departure / entry of a group of minors.

Russian legislation provides for two forms of declaring goods being transported:

oral declaration - a statement by an individual to the customs authority about the absence among the goods transported by him, across the border of the Russian Federation, those goods that are subject to mandatory written declaration;

written declaration form - an application of an individual to the customs authority, which is provided for goods subject to mandatory written declaration.

The oral form of declaring also includes the declaration of the transported goods in the Concrete form. This form of declaration provides for the presence of a "red" and "green" channel system.

In order to use the implicit form of declaring goods transported by individuals, Russian legislation provides for a two-channel system of "red" and "green" channels at checkpoints.

"Red channel". Its main purpose is the ability to declare by individuals the goods they move, which are subject to Russian legislation regarding the mandatory declaration of goods in writing. And also a written declaration of goods that do not fall under this limitation, but at the request of an individual can be declared.

"Green Channel". Unlike the red channel, it provides for a simplified declaration of transported goods, without filling out a customs declaration. The main point to which you should pay special attention when crossing the white line at the entrance to the "green channel" - this action will be considered by the customs authorities as a statement that goods transported across the customs border of the Russian Federation are not subject to mandatory declaration in writing, and testifies about a fact of legal significance. The following goods are subject to declaration in writing: 1. goods transported by individuals in unaccompanied baggage; 2. sent to the address of individuals for personal, non-commercial use, the exception is goods sent in international mail; 3.whose import is limited in accordance with the legislation of the Russian Federation or in the event that they exceed the value and / or quantitative restrictions established for the movement of goods with full exemption from customs duties, taxes and fees; 4.goods subject to the legislation of the Russian Federation in terms of restrictions on their movement; 5. in respect of which, according to the legislation of the Russian Federation, mandatory declaration is provided in writing (for example, weapons, cultural values); 6. vehicles. Goods transported in carry-on baggage, accompanied and unaccompanied baggage are subject to mandatory written declaration:

1. Imported goods, the total value of which exceeds 10,000 euros and / or the total weight of which exceeds 50 kilograms 2. In case of a one-time import into the Russian Federation, cash foreign currency and (or) the currency of the Russian Federation, as well as traveler's checks, external and (or) internal securities in certified form in an amount exceeding the equivalent of EUR 10,000. 3. In case of a one-time export from the Russian Federation, cash foreign currency and (or) the currency of the Russian Federation in an amount exceeding the equivalent of 3000 (three thousand) US dollars. 4. In case of a one-time export from the Russian Federation, traveler's checks in an amount exceeding the equivalent of 10,000 (ten thousand) US dollars. 5. In case of a one-time export from the Russian Federation, external and (or) internal securities in documentary form, except for the cases of export from the Russian Federation of external and (or) internal securities previously imported or transferred to the Russian Federation, subject to the requirements of the customs legislation of the Russian Federation upon submission of a customs declaration or other document confirming their import or transfer to the Russian Federation. 6. Precious metals (gold, silver, platinum and platinum group metals - palladium, iridium, rhodium, ruthenium and osmium) in any condition and form: * imported temporarily; * exported (except for temporarily exported jewelry, including with inserts of precious stones). 7. Gems: temporarily displaced, emeralds, rubies, sapphires and alexandrites, natural pearls in raw (natural) and processed form, unique amber formations, diamonds, displaced natural diamonds. 8. Cultural values. 9. Exported state awards of the Russian Federation. 10. Endangered animals and plants, their parts, derivatives, as well as products obtained from them. 11. Weapons (devices and objects that are structurally designed to hit a live or other target, give signals), the main parts of a firearm (barrel, bolt, drum, frame, receiver), cartridges (devices designed to fire a weapon, combining one whole with the help of the initiator sleeve, the propellant charge and the projectile equipment), the component parts of the cartridges (encapsulated sleeves, primers, gunpowder). 12. Imported alcoholic beverages in quantities exceeding 3 liters. 13. Imported tobacco products no more than 200 cigarettes or 50 cigars or 250 grams of tobacco, or these products in the assortment with a total weight of no more than 250 grams per individual who has reached the age of 18. 14. Narcotic drugs, psychotropic substances and their precursors. 15. Strong poisonous substances. 16. High-frequency devices and radio-electronic means, excluding terminal equipment. 17. Special technical means, designed to secretly obtain information. 18. Exported material objects containing information constituting a state secret. 19. Nuclear materials, equipment, special non-nuclear materials and related technologies. 20. Radioactive isotopes, radioactive substances and products based on them. 21. Exported raw materials, materials, equipment, scientific and technical information, the results of intellectual activity that can be used to create weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment... 22. Imported chemicals that can be used to create chemical weapons. 23. Products are war. 24. Vehicles. 25. Goods transported in unaccompanied baggage. 26. Goods sent to individuals for personal use, with the exception of goods sent in international mail.

In addition to the goods indicated in the list, individuals may declare other goods transported by them across the customs border of the Russian Federation. These can be goods temporarily imported / exported with their subsequent export / import, the total value of which does not exceed the established maximum (10,000 euros) and / or the total weight of which is not more than 50 kilograms.

If the customs declaration for the specified goods by an individual has not been submitted, executive the customs authority considers this as a statement on the absence of goods subject to mandatory declaration in writing. The presence among the transported goods of those that are subject to the control of other state bodies is allowed only if there are permits issued by the relevant authority. For violation of customs rules, individuals are liable in accordance with the Code of the Russian Federation on Administrative Offenses and the Criminal Code of the Russian Federation.

Written declaration of goods, the movement of which is carried out in accompanied baggage

When declaring goods transported in accompanied baggage in writing, a passenger customs declaration is filled out in the form TD-6, with the obligatory indication of the customs value of the goods. This declaration is submitted simultaneously with the presentation of the goods. Simultaneously with TD-6, depending on the circumstances of the trip, documents are submitted to confirm the declared information:

If goods are declared orally, documents can be submitted at the request of an official of the customs authority. 2 copies of the declaration filled in Russian or English are submitted to the customs authority at the checkpoint. A mark on permission or refusal to move goods across the customs border of the Russian Federation is placed in the "For service marks" field on both copies of TD-6 and is certified by an imprint of the personal numbered seal of the authorized official. One copy is returned to an individual, the second remains for storage in the affairs of the customs authority.

Written declaration of goods, the movement of which is carried out in unaccompanied baggage:

Declaration of goods transported in unaccompanied baggage, as well as sent to the address of an individual, occurs by submitting an Application, which contains information: about the person moving the goods, the names of the goods being moved, their purpose, quantity and value, as well as information about the shipping document. If it is necessary to confirm the information declared in the declaration, simultaneously with the Application, the following is provided:

a copy of the passenger customs declaration TD-6 for imported goods with a stamp of the customs authority on the release;

identity document (passport, international passport, birth certificate for minors, etc.);

a document confirming the adoption, guardianship, guardianship of a minor (if the goods are declared by this person on behalf of the minor);

documents confirming the purchase and cost of the declared goods (invoices, receipts, etc.);

transport (shipping) documents (waybills, baggage receipts, etc.);

documents confirming the right to benefits (including for temporary import, refugees moving to permanent residence, etc.);

documents confirming compliance with non-tariff restrictions (licenses, permits, etc.);

other documents, including those confirming their purpose for personal needs (if necessary);

The application is submitted within 15 days from the day the goods are presented to the customs authority at the place of residence or registration of the person.

1) Criteria for the classification of goods transported by individuals across the customs border of the Customs Union

The classification of goods transported by individuals across the customs border of the Customs Union to goods for personal use is carried out by the customs authority of the Customs Union using a risk management system based on the following criteria:

1) statements of an individual about the goods being moved (orally or in writing using the passenger customs declaration) in the cases established by the Agreement of 06/18/2010;

2) the nature of the goods. The consumer properties of goods, the traditional practice of their application and use are taken into account. The import or export of goods not usually used in everyday life gives reason to believe that such goods are imported (exported) for commercial purposes, unless the person moving the goods proves otherwise;

3) the quantity of goods. Uniform goods (of the same name, size, style, color, etc.) in an amount that exceeds the needs of the person moving the goods and his family members, as a rule, are imported (exported) for commercial purposes;

4) the frequency of crossing the customs border by an individual;

5) the frequency of movement of goods by an individual across the customs border. Periodic import or export of similar goods by the same person, even in small quantities, can be considered as the fact that the goods are imported / exported for commercial purposes, unless the person proves otherwise.

Regardless of the above criteria, the goods listed in Appendix 1 to the Agreement of 06/18/2010 (Table 1) will not apply to goods for personal use.

Individuals, according to Art. 353 of the Customs Code of the Customs Union, can move goods for personal use across the customs border in accompanied (including in hand luggage, that is, with you) or unaccompanied baggage, as goods delivered by the carrier, as well as in international mail).

2) Customs operations performed in relation to goods for personal use

Customs operations in relation to goods for personal use transported across the customs border are carried out:

In the manner determined by the Customs Code of the Customs Union and (or) an international treaty of the Member States of the Customs Union (clause 1 of Article 354 of the Customs Code of the Customs Union);

Depending on the methods of movement at the places of arrival at the customs territory of the Customs Union or departure from this territory, or at the customs authority of the state - a member of the Customs Union, on the territory of which an individual resides permanently (or temporarily) who has the right to act as a declarant of such goods (clause . 2 article 354 of the Customs Code of the Customs Union).

When moving goods for personal use by individuals on motor vehicles for personal use or on a train, the customs authorities provide these persons with the opportunity to perform customs operations without leaving such vehicles, except for cases when it is necessary to comply with the customs legislation of the Customs Union (cl. 3 article 354 of the Customs Code of the Customs Union).

Goods for personal use when moving across the customs border are subject to customs declaration in accordance with Art. 355 of the Customs Code of the Customs Union and release for personal use without placement under the customs procedures provided for by the Customs Code of the Customs Union. The procedure for performing customs operations related to the release of goods for personal use is determined by the customs legislation of the Customs Union (clause 4 of article 354 of the Customs Code of the CU).

At the request of the person moving goods for personal use, with respect to such goods, customs operations can be performed related to their placement for temporary storage, placement under customs procedures in accordance with the Customs Code of the CU, as well as export from the customs territory of the Customs Union, if they are not left the place of arrival (clause 4 of article 354 of the TC TC).

3) Customs declaration and customs control in relation to goods for personal use moved by individuals across the customs border of the Customs Union

The customs declaration of goods for personal use is made in writing using the passenger customs declaration. The form of the passenger customs declaration, the procedure for filling it out, filing and registering are determined by the decision of the Customs Union Commission (clause 3 of article 355 of the Customs Code of the Customs Union). From 01.01.2011, the passenger customs declaration (PDD CU) is used in accordance with Art. 180, 355 of the Customs Code of the Customs Union and the Decision of the Customs Union Commission dated June 18, 2010 No. 287 "On approval of the passenger customs declaration form and the procedure for filling out the passenger customs declaration."

According to paragraph 2 of Art. 355 of the Customs Code of the CU, the following are subject to customs declaration in writing:

Goods for personal use, moved in unaccompanied baggage or delivered by the carrier to the address of an individual;

Goods for personal use, moved in any way, in respect of which prohibitions and restrictions apply, except for non-tariff and technical regulation measures;

Goods for personal use, moved in any way, including temporarily imported, the value and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs payments established by an international treaty of the Member States of the Customs Union;

vehicles for personal use, moved in any way, with the exception of vehicles for personal use, registered in the territory of the member states of the customs union, temporarily exported from the customs territory of the customs union and imported back into such territory;

the currency of the member states of the Customs Union, securities and (or) currency values, traveler's checks in cases established by legislation and (or) an international agreement of the member states of the Customs Union;

Cultural values;

Goods for personal use, imported in accompanied baggage, if the individual moving them has unaccompanied baggage;

Other goods determined by the customs legislation of the Customs Union.

In accordance with Art. 356 of the Customs Code of the CU, the submission of a passenger customs declaration must be accompanied by the submission to the customs authority of documents confirming the information stated in it. These documents include:

1) identity documents (including a minor);

2) documents confirming the adoption, guardianship or guardianship of a minor;

3) documents confirming the value of the declared goods for personal use;

4) transport (shipping) documents;

5) documents confirming the right to privileges in the payment of customs payments, including confirming the temporary import (export) of goods for personal use by an individual, as well as confirming the recognition of an individual as a refugee, forced migrant or resettled for permanent residence in the manner prescribed by law CU member states;

6) documents confirming compliance with the restrictions, except for non-tariff and technical regulation measures;

7) documents containing information allowing to identify a vehicle for personal use;

8) documents confirming the right to own, use and (or) dispose of a vehicle for personal use;

9) other documents and information, the submission of which is provided in accordance with the customs legislation of the Customs Union;

10) a copy of the passenger customs declaration, issued by the customs authority, issued to an individual when traveling across the customs border (presented at the customs declaration of goods for personal use transported in unaccompanied baggage).

In places of arrival at the customs territory of the Customs Union or departure from this territory, for the purposes of customs declaration of goods for personal use, a double corridor system can be used (clause 1 of Article 357 of the Customs Code of the Customs Union).

The use of the double corridor system provides for the independent choice of an individual traveling across the customs border, customs declaration in writing of goods for personal use and the corresponding corridor ("green" or "red") for performing customs operations (clause 2 of Art. 357 of the Customs Code of the Customs Union) ...

In places where customs operations are performed, the customs authority of a member state of the Customs Union should provide an opportunity for individuals to familiarize themselves with the information necessary for the customs declaration of goods for personal use and their submission to the customs authority for release. Such information should contain the main provisions of customs legislation that determine the procedure and conditions for the movement of goods by individuals for personal use across the customs border of the Customs Union, including the customs declaration of goods, as well as a warning about liability for violation of customs legislation.

At the request of the person moving goods for personal use, in respect of such goods, customs operations related to their:

1) placement for temporary storage;

2) placement under customs procedures in accordance with the Customs Code of the CU;

3) export from the customs territory of the Customs Union, if they did not leave the place of arrival.

Customs benefits are the advantages established by regulatory legal acts associated with the calculation of customs payments, customs control, through which the process of movement of goods across the customs border is simplified in order to implement certain areas of the state customs policy.

In the process of moving goods across the customs border, participants in customs and legal relations have the opportunity to reduce their financial and time costs through the use of customs benefits. In relation to individuals who move goods for personal use within the established quantitative and cost restrictions, benefits are applied on an ongoing basis.

The customs legislation of the Customs Union and the legislation of the Russian Federation on customs contain a number of provisions on the provision of customs benefits to the following categories of individuals:

1) diplomatic workers and employees of administrative and technical personnel sent to work in diplomatic missions or consular offices of the State - a member of the Customs Union, as well as family members living with them;

2) individuals sent to work in a foreign state government bodies(federal authorities state power);

3) individuals of the State - a member of the Customs Union, temporarily residing abroad;

4) individuals of the Member States of the Customs Union upon receiving inheritance outside the customs territory of the Customs Union;

5) refugees;

6) forced migrants;

7) individuals arriving (moving) to the member states of the Customs Union for permanent residence (hereinafter - permanent residence).

The corresponding status of an individual must be documented on the day of acceptance of the customs declaration by the customs authority. In the absence of such documents, the corresponding privileges in the payment of customs duties and taxes are not provided, since, in accordance with paragraph 1 of Art. 77 of the Customs Code of the CU, for the purpose of calculating customs duties and taxes with respect to goods imported by individuals, the rates applicable on the day of registration of the customs declaration by the customs authority are applied. Submission in the subsequent documents confirming the status of an individual is not a basis for the return of previously paid customs duties and taxes.

Both Russians and citizens of other countries must adhere to certain rules when crossing the state border of the Russian Federation. Their content is aimed at regulating not only the order of movement of individuals across the contact line, but also the goods they transport. Let us consider further the main requirements that are put forward for this type of movement.

Legislative regulation

All processes associated with the movement of both people and goods across the customs border are regulated by some domestic regulations, which operate on the territory of the Russian Federation, as well as international documents signed with neighboring countries.

Currently, domestic regulation of movement across the Russian border takes place on the basis of the provisions provided by the Customs Code of the Russian Federation. In the text of this document, not only the order of movement is indicated, but also the features of the implementation of such actions. Moreover, given normative document prescribes a complete list of goods that are strictly prohibited to be transported across the contact line. Also, this act fully regulates certain measures of responsibility for committed violations in the field of crossing the customs border, as well as the procedure for bringing to it.

As for international acts of this nature, among them the most extensive in its content is the Customs Code concluded between the member states of the Eurasian Economic Union, which includes and the Russian Federation... Also, customs relations between the countries that are part of the union in question, at certain points, are governed by the rules of the agreement "On the procedure for moving cash across the border."

Goods movement concept

The legislator gives a clear definition of the concept of "movement of goods". One of the provisions of the Customs Code states that this action implies the commission of certain acts of importing or exporting certain products across the border of the Russian Federation. It should be noted that these actions can be carried out not only with the use of transport routes - the legislator includes in this concept goods and objects moved by mail or using pipelines, power lines, etc.

As for the movement of individuals across the border, this concept is the commission of actions presented in the form of the actual crossing of the state border by a person. As noted in the legislation, this can be done both on foot and through the use of different types of transport, including land, air and water.

Any movement of goods and individuals must be carried out exclusively within the framework of the rules for crossing the customs border of the Customs Union and the Russian Federation.

Who is the declarant

Considering the peculiarities of the procedure for moving across the customs border, one should pay attention to the concept of "declarant", which is now and then found in the content of the Customs Code. It means a person who is directly involved in the process of declaring those goods that are imported into the territory of the Russian Federation, as well as the person on whose behalf it is made, if it is performed by a legally appointed representative.

In the event that the goods are transported in the accompanying baggage, not only a Russian, but also a foreigner can act as a declarant. Even if this person has not yet reached the age of 16, any of the accompanying parents will act as the declarant in the documentation. In the event that there are no accompanying persons, then the minor is allowed to transport only those goods and amounts that are not subject to mandatory declaration.

Obligations of the declarant

In the process of moving goods, money, vehicles, and other valuables across the customs border, a person acting as a declarant is obliged to perform a number of actions prescribed by regulatory enactments that regulate issues in this area.

It should be noted that his main responsibility is to directly declare goods, which, at the first request of the employee customs service, must be presented to him in full transported volume. Also among the main responsibilities is the payment of duties and taxes, which are stipulated by legislation for each group of goods. As a result of this action, the border guard officer is obliged to provide documents confirming the fact of its commission. In some cases, a person is entitled to certain benefits in the payment of taxes and fees levied on the clearance of goods transported across the customs border of the Russian Federation. In this situation, they should provide documents confirming this possibility.

The declarant is obliged to provide only truthful data regarding the transported products. Moreover, the person must monitor the accuracy of the data specified in the content of the declaration and be fully responsible for their veracity. In the event that the declaration procedure is carried out orally, then documentary evidence of the specified information can be provided at the request of an authorized person.

In any situation, declarants are obliged to provide maximum assistance to the work of representatives of the customs authorities related to the clearance of goods.

About declaring

Declaration refers to a certain process, expressed by the provision of certain information to the customs officer regarding the transported objects, about their regime, which are needed for customs operations. This information can be provided both in writing and orally or in electronic form.

Oral declaration of goods is allowed only in relation to objects that are not among those that, on the basis of legislation, must be mentioned exclusively in writing... Oral declaration provides for a verbal message to the customs officer of information regarding the absence of prohibited items in the luggage, as well as those items that are subject to mandatory declaration in writing.

Declaration in an explicit form implies the performance of certain actions that confirm the absence in the declarant's luggage of such goods and objects that are subject to mandatory written mention. For this type of communication, two special corridors have been built at the checkpoints of the Russian Federation - "red" and "green". The first of them is intended for the movement of goods subject to compulsory written declaration, and the second - oral. Thus, the movement of a person through the "green" corridor means that he has no objects subject to written declaration.

As for the written registration of the movement of goods, it is carried out by drawing up a declaration submitted to customs officers in two copies. All entries in the forms must be carried out exclusively by the declarant or his representative carrying out the direct movement of goods, in a clear and legible handwriting. The customs declaration can be filled in both Russian and English language.

List of goods for which a written declaration is mandatory

The legislator has established a certain list of goods, the movement of which across the customs border of the EAEU must be accompanied by a written declaration. These include personal items, the total value of which exceeds 65,000 rubles, as well as weighing more than 35 kg. This action It is also mandatory if an amount of more than $ 10,000 is exported (in any currency equivalent to the specified one) outside the Russian Federation. As for the funds transported on plastic cards, regardless of the amount on the account, they are not included in the declaration.

Domestic securities, including those that were previously imported into the territory of the state legally, are also subject to declaration. The same applies to different types of precious metals, regardless of whether they are imported or exported. The legislator classifies precious metals as gold, platinum, silver, palladium, as well as osmium, ruthenium and iridium. The same applies to precious stones, and these requirements apply even if the objects are imported temporarily.

Cultural, historical and artistic values ​​that are associated with certain events of peoples, technology, and science are subject to mandatory declaration in writing. Here the legislator also includes items of decorative and applied art, as well as old orders, coins and rare collections of fauna and flora.

Without a written declaration, it is prohibited to transport alcoholic beverages, the volume of which is more than 2 liters, tobacco products, which contain more than 250 g of tobacco. The same applies to poisonous and potent substances, as well as narcotic drugs, precursors and psychotropic substances.

The requirement under consideration also applies to vehicles, objects that may contain information constituting a state secret, and military products.

Customs clearance of goods

It should be noted that the movement of goods across the customs border of the Customs Union must be carried out exclusively within the framework of the procedure established by law. So, in the case of following it, any person who has an intention, presented in the form of transporting goods across the Russian border, must certainly register it in the prescribed manner.

The clearance of the goods must be made in strict accordance with the Customs Code. All requirements that are made by border officials must be strictly justified and limited only by those requirements that are provided for by the legislation in force in the country at the present time.

The considered operations apply to all goods transported across the customs border, regardless of which country is their sender, what kind of origin they are, and also destination.

The registration procedure begins at the time of the import of products, with the submission of the corresponding declaration, completed in accordance with the established procedure. A person can express the intention to carry out registration both in writing and orally.

To carry out some operations for the import of goods, you must have an appropriate permit issued by the customs authority. In the event that the provision of such is necessary, it must be issued at the time of submission of the declaration, completed in accordance with the established requirements and after the official is convinced that all the established requirements have been met with respect to the imported goods.

The procedure for the clearance of goods should be carried out only at the locations of the customs authorities and only at the reasoned request of the declarant.

Documents required for moving goods across the border

A complete list of those documents that will be required by border officials to complete customs clearance is public. Anyone can get acquainted with it by visiting the official portal of the customs service of the Russian Federation, as well as having studied the provisions presented in the content of the code in question.

Among required documents, in the first place, include those that prove the identity of the person importing the product. Also, they must provide a passport of the transaction, a specification translated into Russian, a proforma, an invoice, a packing list, as well as a manufacturer's price list. In addition to all this, customs officers will certainly be interested in certificates confirming the legality of the origin of goods, as well as written confirmation of the fact of payment for this product by the buyer. Mandatory documents also include payment orders, a detailed description of the imported goods, an export declaration and insurance certificates, in which not only the insured amount of the goods is prescribed, but also an additional 10% of it.

It should be noted that all documents, the originals of which are presented on foreign language, must be translated into Russian. They can be presented both in the original and in the form of copies certified by a notary. Moreover, the legislator allows their provision in in electronic format.

Moving currencies and securities

Considering the features of the movement of goods across the customs border of the Customs Union, you should certainly pay attention to the features of the transportation of securities and currency.

The legislator allows both the import and export of the objects under consideration across the border of the Russian Federation, however, in relation to this type of moved objects, the rule of mandatory declaration of funds in excess of an amount equivalent to USD 10,000 applies. When moving material resources across the customs border of the Customs Union, the total amount of money in relation to the dollar must be recalculated. With regard to the recalculation of foreign currency, this process is carried out in accordance with the rate set by the Central Bank at the time of transportation of values.

Import of passenger cars

Currently, many people are interested in the peculiarities of moving vehicles across the customs border. It should be noted that the legislator allows such an action to be carried out on a temporary basis, provided that the car will be in the territory of the Russian Federation as a temporary registration for a period not exceeding 6 months.

In accordance with the accepted rules for the movement of vehicles across the customs border, the import of a car is possible only if the person has paid all duties and fees due for this. Citizens of foreign states who carry their own vehicle for a period not exceeding the period during which it is planned to stay on the territory of Russia may be exempted from paying additional amounts. In the event that the return movement of the vehicle across the customs border was made later than the declared period, then in this case the foreigner will have to pay all previously canceled fees in the established amounts.

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