In this section, the most widely used terms and excerpts from the RF Customs Code, daily used by managers, of the sales department are indicated.
Temporary storage of goods means the situation of goods of foreign origin temporarily stores under customs supervision in places of temporary storage (in temporary storage warehouses) in the period between their presentation to customs and being placed under a customs procedure or other procedures under the CU legislation, without paying customs duties, taxes. The period of the temporary storage of goods is two months. The customs authority extends the specified period upon written request. The temporary storage deadline is 4 (four) months.
The export of goods means exporting of products from the CU customs duty area, i.e. actions aimed to export the goods from the CU customs territory by all manner of means, including forwarding in international mails, using pipeline transport and electrical lines prior to the actual crossing of the customs border.
The import of goods means importing of products into the CU customs territory, i.e. actions related to crossing of the customs border, resulted in the arrival of the goods into the CU customs territory by all manner of means, including forwarding in international mails, using pipeline transport and electrical lines up to their release by customs authorities.
Types of customs procedures
The following types of customs procedures are established with respect to goods for the purpose of customs regulation:
The date of placement of goods under the customs procedure is the date of the goods release by the customs authority in the manner stipulated by the Customs Code of the Customs Union.
The Customs declarant is to confirm the compliance with terms of placement of goods under the customs procedure and is responsible for their noncompliance.
Customs declarant is a person who lodges a customs declaration or a person on whose behalf a declaration is lodged.
The declarant can be represented by:
European union – the 27 European countries are part of the European Union: Austria, Belgium, Bulgaria, Great Britain, Hungry, Germany, Greece, Denmark, Ireland, Spain, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Finland, France, Czech Republic, Sweden and Estonia.
Interested individuals are persons, whose interests towards goods are directly and individually affected by decisions, actions (inaction) by customs authorities.
Foreign person is a person who is not a person of a CU member-country.
Non-Community Goods means goods other than community goods and goods, gained a status of foreign goods.
Commercial documents are invoices, specification, shipping and packing lists and other documents used in foreign trade and other activities as well as to confirm transactions related to goods transportation across the CU customs border.
Non-tariff regulatory measures mean a set of measures to regulate foreign trade of goods, carried out by introducing quantitative and other embargos and restrictions of an economic nature, stipulated by international agreements of CU member-countries, decisions of the Commission of the Customs Union and statutory regulations of the CU member-countries, issued in accordance with international agreements of CU member-countries. For example, certification, licensing, etc.
Taxes mean value added tax and excise taxes levied by customs authorities under importing goods into the CU customs territory.
Main transport mode means a transport to cross the customs border.
Samples of payment orders
The following amounts are to be paid indicating budget classification codes of advance payments:
The following amounts are to be paid indicating budget classification codes of import customs duties:
The following amounts are to be paid indicating budget classification codes of special, antidumping, countervailing duties:
All types of payments are NOT SUBJECT TO VAT.
Goods movement means movement of goods across the customs boarder, i.e. import or export into the CU customs territory.
Terms of the release of goods — the goods must be release by the customs authority no later than within 1 (one) working day straight after the date of registration of the customs declaration unless otherwise provided for by the present Code.
The indicated terms comprise the time to carry out the customs control procedures.
In case of preliminary entry, the goods must be released no later than within 1 (one) working day straight after the date of presentation of goods to customs, registered the customs declaration.
Terms of release of goods can be extended for the period required to carry out or complete forms of customs control upon written permission of the head of the customs authority, authorized deputy head of the customs authority or persons, replacing them, and cannot exceed 10 (ten) working days since the date straight after the registration of the customs declaration unless otherwise provide for by the Customs Code of the Customs Union.
Customs Union — Belarus, Kazakhstan and Russia form the Customs Union under the Treaty of 06 October 2007.
Customs duty is a mandatory payment levied by customs authorities due to movement of goods across the customs border.
Customs procedure (obsolete term – customs regime) is a set of rules, governing requirements and terms for customs purposes to use and (or) dispose of goods in or outside the CU customs territory.
Customs operations mean actions performed by persons and customs authorities in order to ensure compliance with CU customs legislation. For example, the registration of Goods declaration – action, upon which commission, the declaration become indicative of facts of legal significance.
Customs control is a set of measures carried out by customs authorities, including the use of Risk Management System in order to ensure compliance with the CU customs legislation and legislation of the CU member-countries.
Customs office of destination is a customs authority in the region of activity of which there is a point of delivery of goods, defined by a customs office of destination, or which completes the customs procedure of the customs transit. For example, if the goods were imported into the CU customs territory across the Russian-Finnish border and in the transport documents, the temporary storage warehouse, located in the area of activity of St. Petersburg customs, is indicated as the point of delivery, thus the customs office of destination is the customs of St. Petersburg.
Customs representative is a legal entity of a CU member-country, carrying out customs operation on behalf of and upon authorization a Customs declarant or other interested individuals in accordance with the CU customs legislation. When performing customs operations, a Customs representative has the same rights as the person, authorizing him or her to act in the name and on behalf of him or her while interacting with customs authorities. For example, JSC GREENWAY.
Customs authority of presentation is a customs authority, carrying out customs operations related to placement of goods under the customs procedure. For example, if the goods were imported into the CU customs territory across the Russian-Finnish border and in the transport documents, the temporary storage warehouse, located in the area of activity of St. Petersburg customs, is indicated as the point of delivery, thus the customs office of departure is the customs of Vyborg.
Goods mean any movable property, moved across the customs border, including data storage devices, currency of the CU member-countries, valuable securities and (or) currency valuables, travelers cheques, electrical or other types of energy as well as other movables equivalent to immovable assets.
Transport (shipping) documents are a bill of lading (for marine transport operations), delivery note (air, rail and road transportation) or other documents confirming the existence of goods shipping contract and accompanying them during such a carriage.
Customs border is a customs border of the Customs Union. If the goods are delivered in the RF across Belarus or Kazakhstan, then the place of crossing the customs border is a point in Belarus or Kazakhstan and not on the border of the RF.