Transportation of goods under customs control. customs carrier
One of the operations of preliminary customs clearance is the delivery of goods under customs control. In accordance with the Customs Code of the Russian Federation, the responsibility for the implementation of the procedure for the delivery of goods rests with the carrier.
delivery of goods, vehicles and documents for them under customs control(hereinafter referred to as the delivery of goods) is the transportation of goods, vehicles and documents for them from one customs authority, referred to as the customs authority of departure, to another customs authority, referred to as the customs authority of destination, under customs control without the collection of customs duties, value added tax, excises , other taxes, the collection of which is within the competence of the customs authorities, as well as without the application of economic policy measures. This procedure begins after the receipt by the customs authority of a notification about crossing the customs border or about the intention to export goods.
Delivery under customs control is applied if there are certain grounds. Thus, in relation to imported goods, delivery is applied in cases where they are placed under a certain customs regime not in the customs authority, in the region of activity of which the place of import of goods into the customs territory or the place of their import from the territory of free customs zones and from free warehouses to the rest is located. part of the customs territory of Russia.
Delivery also applies to foreign exported goods subject to customs duties and taxes, when they are placed under the customs regime of release for free circulation and in respect of which such payments are not collected by the customs authorities.
The procedure for delivery under customs control is also applied to products of processing of foreign goods exported from the customs territory of the Russian Federation, as well as goods moved between warehouses, and in some other cases determined by the customs legislation of Russia.
Delivery of goods is allowed with the permission of the customs office of departure, subject to the following conditions:
Goods are not prohibited for import into the Russian Federation and export from it, except for the cases of delivery of such goods in accordance with Art. 20 of the Labor Code of the Russian Federation for temporary storage warehouses owned by customs authorities;
In relation to imported goods, veterinary or phytosanitary control has been carried out, if the imported goods are subject to such control, or permission has been submitted from the veterinary or phytosanitary control authorities to conduct such control at the place of destination;
There is a permit (license) for the import of goods into Russia, if a permit (license) procedure has been introduced for the import of such goods;
The requirements of the customs authorities for the proper equipment of vehicles, for customs escort of goods, for the transportation of goods by a customs carrier, for ensuring the payment of customs duties, etc. have been met;
Possibility of identification of the delivered goods is provided;
A document of control over the delivery of goods and other documents necessary for customs purposes have been submitted.
The decision on customs escort or transportation of goods by a customs carrier is made by the customs office of departure upon delivery of goods prohibited for import into and export from Russia (if it is necessary to transport such goods between customs authorities), and can also be taken when transporting goods subject to licensing, certification or control of other government agencies.
Payment of customs duties and taxes may be secured by a pledge of goods and vehicles, a bank guarantee, or by depositing the amounts due to the customs authority.
Goods transported under customs control must be identified by the customs authority. Identification is carried out to exclude cases of seizure without the permission of the customs authorities of goods transported under customs control, or their replacement.
If the above conditions are not met, the goods will not be delivered under customs control.
To control the delivery of goods to a place determined by the customs authority, a special document is used - a delivery control document (abbreviated as DKD). Such a document is filled in by any person interested in this for each consignment of goods. It is allowed to fill in the DCD and officials of the customs authorities. The form of the DCD and the procedure for filling it out are regulated by the State Customs Committee of Russia.
The places of delivery of goods, with the exception of goods exported from Russia, are temporary storage warehouses located V region of activity of the customs authority of destination. The places of delivery of exported goods are checkpoints at the border in the region of activity of the customs authority of destination. And when exporting goods and vehicles to the territory of free customs zones or free warehouses, the places of delivery are warehouses located in the region of activity of the customs authority of destination.
According to the requirements of Art. 140 of the Labor Code of the Russian Federation, the carrier is obliged to deliver goods, vehicles and documents for them without any change in their packaging or condition, except for changes due to natural wear and tear or loss under normal conditions of transportation and storage, without being used for any other purpose than delivery. Delivery of goods must be made within the time limits established by the customs authority. Delivery times are set by the customs authority based on the capabilities of the vehicle, but not more than 2000 km per month.
The fulfillment by carriers of the obligation to deliver goods to the customs office of destination is controlled by the customs office of departure. In case of non-confirmation by the customs office of destination within 10 days after the expiration of the established period for the carriage of goods under customs control, the customs office of departure sends a copy of the DCD to the customs office of destination with a note that there is no confirmation of delivery, warranty obligation and other documents.
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Legal regulation of the order of delivery of transported goods. The legal basis for the established procedure for the movement of goods into and through the territory of the Customs Union is the Customs Convention on the International Carriage of Goods under the TIR Carnet (1975), the Convention on the Contract for the International Carriage of Goods by Road (CMR) (1956), the Customs Convention on Carnet A.T.A. for the temporary importation of goods (1961), Decision of the Commission of the Customs Union of August 17, 2010 No. 438 “On the procedure for customs authorities to perform customs operations related to the filing, registration of a transit declaration and completion of the customs procedure for customs transit”, Customs Code of the Customs Union, Federal Law No. 311-FZ of November 27, 2010 (as amended on June 4, 2014) “On Customs Regulation in the Russian Federation”.
The customs operation for the movement of goods across the customs border may, as already noted, include their delivery to the point of destination under the customs transit procedure (TT), if the foreign goods were not released immediately after passing customs control at the border (parts 3, 5 of Art. 160 of the Customs Code of the Customs Union, Part 1 of Article 194 of FZ-311). The essence of this procedure is that the moved goods are transported under customs control to the destination through the customs territory of the Customs Union (including through the territories of states that are not members of the Customs Union) without payment of customs duties and taxes, but with the application of prohibitions and restrictions, with the exception of measures of non-tariff and technical regulation. Customs transit is applied when transporting foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure or from the customs authority at the place of departure to the customs authority at the place of arrival through the territory of states that are not members of the Customs Union (Article 215 of the Customs Code of the Customs Union). At the same time, the customs authority that draws up the customs transit procedure determines the place and time of delivery of the goods, measures to ensure compliance with customs transit, including the establishment of a route for the transportation of goods (Articles 216, 217, 219, 220 of the Customs Code of the Customs Union).
The customs legislation of the Customs Union establishes the obligations of customs carriers to comply with the requirements and conditions for placing goods under the customs procedure of customs transit (Articles 182, 216 of the Customs Code of the Customs Union), to ensure the safety of goods and means of identification, to deliver goods and documents for them within the time limits established by the customs authorities of departure to the destination along a certain route, if it is established (Article 223 of the Customs Code of the Customs Union), in compliance with the rules for handling goods under customs control during their transportation (Articles 222, 226 of the Customs Code of the Customs Union).
For failure to fulfill the assigned obligations during the transportation of goods, the carrier is liable in accordance with the legislation of the state - a member of the Customs Union, on the territory of which a violation of customs rules was detected, and, in particular, with the administrative legislation of the Russian Federation (Article 224 of the Customs Code of the Customs Union). Signs of administrative offenses of this classification group and sanctions for their commission are established by Art. 16.6, 16.9, 16.10, 16.11, 16.13 of the Administrative Code of the Russian Federation. It should be noted that in all cases, except for Art. 16.10, offenses are also associated with a violation of the legal status of goods under customs control, in terms of their use and disposal (Article 153 of the Customs Code of the Customs Union). Therefore, to this classification group, we also include scientific and technical progress, provided for by Part 2 of Art. 16.19 and Art. 16.20 Administrative Code of the Russian Federation. However, the accident events provided for by these articles and directly related to the delivery of displaced goods are extremely rare, they are considered and qualified according to special rules.
In accordance with Art. 182 of the Labor Code of the Customs Union and art. 233 FZ-311, when goods are placed under the customs transit procedure, a transit declaration is submitted to the customs authority at the place of departure, after which the customs authority has the right to establish the place of delivery of the goods to the customs control zone in the region of activity of the customs authority at the destination. When moving TiTS by rail, the customs control zone is the access roads of the destination station (Article 220 of the Customs Code of the Customs Union). The customs authority also determines the period of transportation of goods, based on the type of transport and the established route, other conditions of transportation. The deadline for customs transit cannot exceed the period determined at the rate of 2,000 kilometers per month (Article 219 of the Customs Code of the Customs Union). Thus, the main responsibilities of the carrier when moving TiTS across the customs border include the timely delivery of goods to their destination and ensuring their safety during transportation.
Violations of the customs transit procedure and the order of delivery of goods. Article 16.10 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability for non-compliance by the carrier with the customs transit period established by the customs authority or a certain transportation route, or for the delivery of goods to a customs control zone other than that specified by the customs authority as the place of delivery. Thus, the direct object of encroachment will be the procedure, route and terms of delivery of the transported goods to the destination established by the customs legislation (Articles 217, 219, 220, 225 of the Customs Code of the Customs Union; Articles 234, 235, 237 FZ-311).
The objective side of the act is expressed in non-compliance with the terms of delivery of goods to the destination, non-compliance with the delivery route, if it is established by the customs authority, or in the delivery of goods to another customs control zone other than that determined by the customs authority as the place of delivery. When such actions are committed, the procedure established by Art. 160, 215, 219, 220, 223 of the Labor Code of the Customs Union and art. 233, 235 FZ-311. At the same time, it should be borne in mind that when determining the time for delivery of goods, the customs authorities proceed from the application of the carrier, who retains the right to apply to the customs authorities along the route of delivery with a reasoned request for its extension, in particular, due to force majeure circumstances. In addition, the liberalization of customs legislation resulted in the abolition of mandatory delivery routing. Establishing a route for the transportation of goods is applied only in addition to other measures to ensure compliance with customs transit in cases determined on the basis of a risk management system (part 3 of article 217 of the Customs Code of the Customs Union).
The subject of responsibility is the customs carrier - a legal entity and (or) an individual. An official may be subject to liability if he has made a decision to change the route or destination of delivery of goods without agreeing it with the customs authority (part 2 of article 220 of the Customs Code of the Customs Union).
The subjective side of the AP is expressed by the fault of the legal entity in accordance with Part 2 of Art. 2.1 of the Code of Administrative Offenses of the Russian Federation, the fault of an individual in the form of intent or negligence (Article 2.2 of the Code of Administrative Offenses of the Russian Federation).
The signs of the considered AP are of a formal nature and are not related to the nature of the harm caused to customs legal relations. If the event of an offense is detected in the process of formalizing the customs transit procedure, violation of the conditions for placing goods under the customs procedure, then administrative responsibility arises under Part 1 of Art. 16.19 Administrative Code of the Russian Federation.
In the practice of applying Art. 16.10 of the Code of Administrative Offenses of the Russian Federation, problems may arise when distinguishing between its composition and the Administrative Code, provided for in Part 1 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation, in particular, when delivering goods to a customs control zone other than that defined by the customs authority as the place of delivery. In this case, the delivery time can be observed. Such actions cannot be qualified as non-delivery of goods and documents for it, that is, under Part 1 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation, and also consider them as an “ideal set” of signs of the compositions of Part 1 of Art. 16.9 and Art. 16.10 or part 1 of Art. 16.6 and Art. 16.10 Administrative Code of the Russian Federation.
Production under Art. 16.10 of the Code of Administrative Offenses of the Russian Federation can be conducted both in protocol form and in the form of an administrative investigation. Cases of AP, provided for by this article, are considered by authorized officials of the customs authorities (Article 23.8 of the Code of Administrative Offenses of the Russian Federation), and liability arises under the legislation of the Russian Federation.
If for failure to fulfill obligations during the transportation of goods in accordance with the customs transit procedure, the carrier is liable under Russian law (Article 224 of the Customs Code of the Customs Union; Article 236 of FZ-311), then if goods and documents for them are not delivered to their destination, liability may arise in accordance with with the legislation of the state - a member of the Customs Union, the customs authority of which the goods were placed under the customs procedure TT (if it is provided for by an international treaty of the Russian Federation - part 2 of article 236 of FZ-311).
Non-delivery, extradition (transfer) without the permission of the customs authority or loss of goods or documents for them are considered as violations of the procedure for using and disposing of goods under customs control, and as a violation of the customs procedure for customs transit, which is provided for in Part 5 of Art. 160 TC TS. The establishment of responsibility for this type of scientific and technical progress (Article 16.9 of the Code of Administrative Offenses of the Russian Federation) aims to prevent unauthorized inclusion in the internal circulation of goods that have not passed customs control, low-quality or counterfeit goods that may pose a danger to the population, and is due to the exception of cases of non-payment of customs duties. The release, use and disposal of such goods is allowed in the manner prescribed by the customs legislation (Articles 153, 195 of the Customs Code of the Customs Union).
The objective side of the offense, under Part. 1 Article. 16.9 of the Code of Administrative Offenses of the Russian Federation, constitute actions (inaction) of the carrier that has not fulfilled the obligation to deliver the TMS transported in accordance with the customs transit procedure to the destination determined by the customs authority, or actions related to the issuance (transfer) without the permission of the customs authorities or the loss of goods, under customs control.
The requirement to deliver the goods to the destination safe and sound is one of the main conditions for compliance with the TT customs procedure. According to its semantics, the content of the term “non-delivery” comes from the verb “deliver”, that is, “to bring something to the final destination of transportation”. Console under- means the incompleteness of the perfect action, insufficiency compared to something due. Thus, the non-delivery of goods can be considered a completed administrative offense if the goods are not brought to the customs control zone within the time period established by the customs authority at the place of its arrival in the customs territory of the Customs Union, that is, after the expiration of the delivery period.
The delivery of goods to the customs control zone, which is not the place of delivery, cannot be qualified under the article in question. In this case, liability arises under Art. 16.10 Administrative Code of the Russian Federation. If the goods are delivered to the warehouse of third parties, but are not actually transferred and legally executed, and the deadline for their delivery has not expired, the signs of the NTP provided for in Part 1 of Art. 16.9 is not seen. Administrative liability may arise in case of violation of the procedure for the delivery of TiTS under Art. 16.10 or 16.14 of the Code of Administrative Offenses of the Russian Federation upon completion of the TT procedure or placement of goods for temporary storage.
The issuance (transfer) of goods without the permission of the customs authority means its transfer to third parties with or without legal registration of this fact. Such actions also violate the established procedure for the release of goods and the transfer of the right to use and dispose of them, when the customs "clearance" (clearance) of the goods is not completed.
As for the loss of the goods or part of it, the very fact that the goods have left the possession, the order of the persons obliged to ensure its safety, is important. Therefore, the form of the event that occurred is not of decisive importance (loss in the process of movement as a result of a technical malfunction of the vehicle, theft, robbery, etc.). To determine the carrier's fault, it is important to determine the causes and causal relationship of the event and the actions of responsible persons (carelessness, indiscretion, dishonest attitude to the performance of assigned duties), that is, the subjective side of the accident. An exception is damage to goods in transit (Article 154 of the Customs Code of the Customs Union), its loss as a result of an accident, force majeure circumstances (Article 157 of the Customs Code of the Customs Union). In the latter case, liability arises under Art. 16.6 of the Code of Administrative Offenses of the Russian Federation.
The acquisition by a third party of goods not released for domestic consumption in accordance with the established procedure may entail the liability of this person under Art. 16.21 of the Code of Administrative Offenses of the Russian Federation. If the goods are not transferred to third parties, but are used without the permission of the customs authority by the person responsible for their safety, then it is necessary to establish the existence of grounds for holding him liable under Part 2 of Art. 16.19 and (or) art. 16.20 Administrative Code of the Russian Federation.
Part 2 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation establishes responsibility for the non-delivery of documents for goods transported in accordance with the customs transit procedure to the place of delivery. For this part of Art. 16.9. Only cases where the documents are not delivered to the customs authority at all, even if the goods themselves were delivered, are subject to qualification. This offense is considered completed upon the expiration of the customs transit period. If the goods are delivered on time, and documents for them are submitted after the expiration of the TT, such an act should be qualified under Art. 16.10 Administrative Code of the Russian Federation.
To establish the objective side of the act, it is necessary to find out the reasons for the non-delivery of documents for goods: the loss of a safe package, shipping documents, their destruction, theft, and the like.
The subjective side of the AP is most often expressed as guilt in the form of negligence of the person moving the goods, which does not exclude the presence of intent.
The subjects of the offenses under Part 1 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation, are only carriers. It should be noted that the obligation to ensure the safety of goods being moved is assigned not only to customs carriers and persons who have received permission to transport goods to a place of delivery that is not the ZTK of the customs authority at the point of destination. The subject of responsibility for hours. 1 Article. 16.9 of the Code of Administrative Offenses of the Russian Federation can be the recipient of goods if temporary storage is carried out at the recipient's warehouse, and Russian Railways, if temporary storage is carried out directly in cars located on railway tracks in places that are not the ZTK and temporary storage warehouse. According to part 2 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation, in addition to carriers, owners of temporary storage warehouses and customs warehouses, duty-free shops (Articles 22, 27, 32, 224 of the Customs Code of the Customs Union) may also be liable.
As for the subjective side of the scientific and technical progress, it is necessary to link the concepts of "extradition (transfer)" and "non-delivery" with guilt in the form of intent, and the concept of "loss" - with a careless form of guilt.
In accordance with the customs legislation of the Customs Union (Article 109 of the Customs Code of the Customs Union), goods under customs control can be identified by the customs authorities, including in addition to seals, other means of identification imposed by the sender or carrier. Means of customs identification can be destroyed or changed only by customs authorities or with their permission, except for events when there is a real threat of destruction, loss or significant damage to goods and vehicles. In such cases, the customs authority is immediately informed about the actions carried out with the means of identification, evidence of the specified threat is presented and an act of the established form is drawn up.
The procedure for the use of means of identification of goods (seals, seals, barcodes and other means of identification) under customs control is regulated by legal acts of the federal executive body authorized in the field of customs (Article 170 FZ-311).
The purpose of the identification of TiTS is to provide the possibility of detecting attempts to enter, withdraw goods, additional investments, or perform other actions unauthorized by the customs authorities with goods. In addition, a direct ban on carrying out any actions with identification means during the delivery of goods and vehicles after crossing the customs border to the place of arrival is established by paragraph 2 of Art. 156 TC TS. Failure to comply with these requirements, expressed in the destruction, change or replacement of means of identification (action) or their loss (inaction), constitutes the objective side of the offense under Art. 16.11 of the Code of Administrative Offenses of the Russian Federation.
The specified article may also be applied in cases of loss, destruction, removal, replacement, other actions in relation to the seals of the sender, if the customs authorities made special notes on the use of seals as means of identification in the shipping documents. The AP is considered completed from the moment of its discovery, if the time and place of the offense event is not exactly established.
The offense in question may have an “ideal set” of signs with an AP, provided for in Part 1 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation (loss of goods and means of identification). In these cases, one protocol can be drawn up under two articles, if the consideration of the case is under the jurisdiction of one judge, one body, in this case, an official of the customs body.
Article 16.11 of the Code of Administrative Offenses of the Russian Federation can be applied in conjunction with Part 3 of Art. 16.1 of the Code of Administrative Offenses of the Russian Federation, if illegal actions with counterfeit identification means are associated with the illegal movement of TiTS across the customs border, and the distinction between the compositions of the NTP under consideration is based on a clear definition of what actions were carried out with the identification means themselves: damage, full or partial replacement, loss (Art. 16.11 of the Code of Administrative Offenses of the Russian Federation) or the use of fake means of identification or means related to other TiTS (part 3 of article 16.1 of the Code of Administrative Offenses of the Russian Federation).
The subjects of liability can be both persons who have committed specific illegal actions in relation to the means of identification, and persons obliged to ensure their safety, including the customs carrier.
The subjective side of the offense is characterized by the presence of guilt in the form of intent or negligence. Thus, the loss of identification means is considered as the negligence of a person who is obliged to ensure their safety.
Violations of the procedure for handling goods under customs control. The delivery of transported goods is associated with natural risks associated with the use of vehicles, compliance with the rules of goods transportation, traffic, force majeure and other circumstances. Therefore, the customs legislation provides for an algorithm for the carrier's actions in emergency situations of a natural and man-made nature, in case of accidents, other events and circumstances.
Failure to take action in the event of an accident or force majeure forms the composition of the NTP, the responsibility for which is provided for in Art. 16.6 of the Code of Administrative Offenses of the Russian Federation.
The object of the offenses provided for in parts 1 and 2 of this article are legal relations related to the procedure for transporting goods transported under customs control. A feature of these legal relations is the presence of various entities (legal and physical) participating in them. But basically these are the persons who carry out the transportation of goods, responsible for its delivery and safety.
The objective side of the offense, under Part. 1 Article. 16.6 of the Code of Administrative Offenses of the Russian Federation, is expressed in the carrier's failure to take measures to ensure the safety of the TiTS in the event of an accident, force majeure, or other circumstances that prevent the delivery of goods to their destination, except for cases of irretrievable loss of goods. The obligations of the carrier to take all measures to ensure the safety of the TiTS in these cases, which impede the fulfillment of the assigned obligations for the delivery of goods at the stage of their movement through the territory of Russia and transportation during customs transit (Articles 91, 169 of the Customs Code of the Customs Union), are established by customs legislation (Article 226 TK TS).
Force majeure refers to extraordinary and unavoidable circumstances of a natural nature and other events beyond human control (Articles 202, 401 of the Civil Code of the Russian Federation). An accident should be understood as an event that has arisen as a result of a road traffic accident, in which vehicles, goods or other material damage are damaged, people are killed or injured. However, neither the Civil Code of the Russian Federation, nor FZ-311, nor the Code of Administrative Offenses of the Russian Federation contain indications of what measures should be taken in these cases. It is only clear that they must be adequate to a specific event, situation and are aimed at ensuring the safety of transported goods and cargo.
The objective side of the offense under Part 2 of Art. 16.6 of the Code of Administrative Offenses of the Russian Federation, is expressed in the failure to fulfill another obligation under Art. 226 of the Customs Code of the Customs Union (immediately notify the nearest customs authority about the accident or force majeure circumstances and the location of TiTS MP, or in the failure to ensure their transportation to the nearest customs authority or the place indicated by it.
This violation can be characterized, rather, as a procedural one. Only the carrier can be liable in the circumstances under consideration. When determining the subjective side, one should emphasize the need to prove guilt, because the destruction or loss of goods due to circumstances that the carrier could not foresee and eliminate, excludes liability under this article. Guilt can be in the form of both negligence and intent.
In order to minimize the risks associated with the implementation of delivery and other customs procedures in the event of the occurrence of circumstances that may lead to changes in the condition of the goods, the legislator also provides for the procedure for handling goods transported under customs control and establishes a number of requirements and restrictions. In addition to the technical requirements for the equipment of vehicles for international transportation (Article 221 of the Customs Code of the Customs Union), the main requirement of the law is to notify the customs authority of the occurrence of such circumstances and (or) obtain permission from the customs authority to conduct operations with goods (part 2 of Article 160, article 222 of the Customs Code of the Customs Union, part 4 of article 224 FZ-311, order of the Federal Customs Service of Russia).
Article 16.13 of the Code of Administrative Offenses of the Russian Federation establishes liability for carrying out cargo or other operations with goods being transported or for replacing a MP vehicle without permission or notification from the customs authority.
Part 1 of Article 16.13 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability for failure to comply with the requirements of customs legislation. According to Art. 108 of the Customs Code of the Customs Union, during the implementation of various customs operations and procedures, cargo and other operations (unloading, unloading, reloading) are performed, which may result in a change in the state of goods, violation of their packaging or damage to the imposed means of identification, as well as replacement of the vehicle of international transportation, which may be carried out only with the permission of the customs authority (part 2 of article 160 of the Customs Code of the Customs Union).
It should be noted that, in comparison with the previous edition of Chapter 16 of the Code of Administrative Offenses of the Russian Federation, the structure of this article: a different degree of control by customs authorities over the goods being moved is a criterion for the formulation of its two parts: Part 1, Art. 16.13 provides for liability for failure to fulfill the obligation to obtain permission from the customs authority to perform operations with goods; part 2 - for carrying out operations for unloading, reloading goods without notifying the customs authority. In addition, Art. 16.13 of the Code of Administrative Offenses of the Russian Federation provides for liability for taking samples and specimens of transported goods, opening premises or other places where goods may be located, without permission or notification of the customs authorities. Consequently, the range of its application is wider and refers not only to the period of delivery, movement of goods under customs control.
The objective side of the considered violation of customs rules includes:
Performing operations for unloading, loading, reloading (transshipment) and other operations with goods without permission (part 1) or notification (part 2) of the customs authorities;
Taking samples and samples of transported goods without the permission of the customs authorities (Part 1);
Opening premises or other places where such goods may be located (Part 1);
Replacement of vehicles for international transportation carrying goods that are under customs control without permission (part 1) or notification (part 2) of the customs authorities.
Specific actions to perform transactions with goods under customs control include:
Unloading and reloading (transshipment) of goods from a vehicle that arrived in the customs territory of the Customs Union, outside the place of arrival, customs control zone or outside the established working hours of the customs authority;
Reloading, unloading, loading and other cargo operations with goods transported in accordance with the customs transit procedure;
Loading goods onto a vehicle leaving the customs territory of the Customs Union and the Russian Federation, in the absence of a customs official, if a decision was made to conduct customs control in the form of customs surveillance;
Transshipment of goods in transit from the vehicle on which the goods were imported into the customs territory of the Customs Union to the vehicle on which the goods will be taken out of this territory.
The list of specific actions that form the objective side of this offense is contained in the disposition of part 1 of the considered article of the Code of Administrative Offenses of the Russian Federation, is open and provides for the possibility of liability for the commission of any other cargo operations without the permission of the customs authorities, for which such permission is required. The permission of the customs authority to carry out customs operations is issued in accordance with the procedure provided for in Art. 222 of the Labor Code of the Customs Union, art. 224 FZ-311.
In addition, Art. 16.13 of the Code of Administrative Offenses of the Russian Federation provides for liability for opening premises and other places where goods transported under customs control may be located. Bringing persons to responsibility under the article in question also does not exclude, and is often directly associated with, the application in the aggregate of Art. 16.11 of the Code of Administrative Offenses of the Russian Federation.
Carrying out, without the permission of the customs authority, operations with goods stored in temporary storage warehouses, customs warehouses, free warehouses and warehouses of recipients of goods, as well as with goods, the temporary storage of which is carried out directly in vehicles located on railway tracks, is subject to qualification under Art. 16.14 of the Code of Administrative Offenses of the Russian Federation as more special in relation to Art. 16.13.
The ban on the import of goods into the customs territory of the Russian Federation is established by the legislation on state regulation of foreign trade activities, therefore, the commission of this scientific and technical progress may be preceded by the commission of an offense qualified under Art. 16.3 of the Code of Administrative Offenses of the Russian Federation. Therefore, the possibility of holding a person liable under the article in question does not depend on the course of proceedings in the case of an administrative offense under Art. 16.3 of the Code of Administrative Offenses of the Russian Federation, which follows from the content of clause 33 of the order of the FCS of Russia.
According to Part 1 of Art. 222 of the Customs Code of the Customs Union, reloading of goods is allowed in some cases when it is not associated with their loss, does not entail a change in the condition and packaging of goods or damage to the imposed means of identification, subject to prior written notification to the customs authority, in particular, reloading of goods transported in accordance with the procedure customs transit, from one vehicle to another without damaging the means of identification imposed by the customs authority. The reloading of goods in such cases without prior notice to the customs authority entails liability under Part 2 of Art. 16.13 Administrative Code of the Russian Federation.
The object of unlawful encroachments of the NTP classification group under consideration are the legal relations provided for by the customs legislation that arose during the implementation of the customs operation for the movement of TiTS and their delivery to the destination.
The subject of the legal relations under consideration are goods under customs control.
The subject of the offense is the person who committed the items listed in the disposition of Art. 16.13 of the Code of Administrative Offenses of the Russian Federation actions. This may be a declarant, a carrier, a warehouse owner, a consignee, as well as a person who is not the subject of customs legal relations.
The subjective side of the considered legal relations is guilt both in the form of intent and in the form of negligence. At the same time, the purpose, the motive of the committed act, which is provided for by the Code of Administrative Offenses of the Russian Federation, can be a qualifying sign of the subjective side.
Cases of administrative offenses under this article are considered by authorized officials of the customs authorities.
Delivery of goods under the TT procedure ends with its arrival at the destination and placement for temporary storage in the customs control zone determined by the customs authority at the place of arrival (Part 5, Article 160; Articles 168, 220, 225 of the Customs Code of the Customs Union; Articles 198, 201 , 237 FZ-311), prior to their release in accordance with the declared customs procedure or other actions provided for by the customs legislation (Articles 167, 195 of the Customs Code of the Customs Union). Persons with powers in relation to goods under customs control are not entitled to use and dispose of them without notifying the customs authorities and agreeing with them (Article 153; Part 3 Article 167; Part 2 Article 171 of the Customs Code of the Customs Union). Certain features exist with the conditional release of goods placed under the procedure for release for domestic consumption, in respect of which benefits are provided for the payment of import customs duties and taxes. Conditionally released goods are subject to restrictions on their use and disposal by persons having legal authority in relation to goods (Article 200 of the Customs Code of the Customs Union; Article 222 of FZ-311).
When imported into the customs territory of the customs union, goods are under customs control from the moment they cross the customs border. Customs control is carried out by the customs authorities in accordance with the customs legislation of the Customs Union and the legislation of the member states of the Customs Union. Customs control zones are places of movement of goods across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places determined by the legislation of the Member States of the Customs Union (TC TS, section 3). The Customs Code of the Russian Federation until its cancellation is valid in the part that does not contradict the Customs Code of the Customs Union.
Rules for the transportation of foreign trade goods have specific features in Russia. When importing goods and vehicles into Russia, as well as when importing from the territory of free customs zones, warehouses to the rest of the customs territory of the Russian Federation, the carrier is obliged to notify the customs authority of the Russian Federation of crossing the customs border of the Russian Federation (Article 72 of the Customs Code of the Russian Federation dated May 28, 2003 No. 61 - FZ). When exporting goods and vehicles from Russia, the carrier moving the goods and vehicles is obliged to notify the customs authority of the Russian Federation of the intention to export these goods and vehicles (Article 120 of the Customs Code of the Russian Federation).
Imported or exported goods and vehicles during the delivery period are under customs control import goods and vehicles from the moment of crossing the customs territory of the Russian Federation until the moment of delivery of the goods to the customs warehouse at the address of delivery of the recipient in the region of activity of the customs authority of destination, as well as when export goods and vehicles outside the customs territory of the Russian Federation. Under For imported or goods and vehicles transported between customs warehouses is understood as the customs authority in the region of activity of which the recipient or its structural subdivision is located. On delivery exported goods and vehicles under customs office of destination means the customs authority in the region of activity of which the place of export of goods and vehicles from the customs territory of the Russian Federation is located, or the customs authority in the region of whose activity the territory of a free zone or a customs warehouse is located.
Under For imported of goods is understood as the customs authority in the region of activity of which there is a place of importation of goods and vehicles into the customs territory of the Russian Federation or a place of their importation from the territory of customs warehouses and the territory of free customs zones to the rest of the customs territory of the Russian Federation. For exported goods under customs office of departure means the customs authority in the region of activity of which the goods are located.
The places of delivery of goods and vehicles under customs control, with the exception of exported goods, are customs warehouses in the region of activity of the customs authority of destination. When exporting, the places of delivery are the points of crossing the customs border of the Russian Federation or customs warehouses in the region of activity of the customs authority of destination. In other words, delivery is carried out under customs control:
at import from the moment the customs authority accepts the delivery control document (DCD) of goods and vehicles at the customs border of the Russian Federation (at the border customs office) until the customs formalities are completed at the customs warehouse at the address of delivery of the recipient in the region of activity of the customs authority of destination.
A comment. In the case of delivery by air or sea transport to an airport or port in the Russian Federation, import customs clearance can be carried out at this airport or port of the Russian Federation. In this case, the border customs office performs the functions of the customs authority of destination and the document of control over the delivery of goods and vehicles is not issued. After import customs clearance, delivery from the airport or port to the final destination (for example, warehouse) of the recipient is carried out without customs control;
at export from the moment of acceptance by the customs authority of the document of control over the delivery (DCD) of goods and vehicles at the customs border of the Russian Federation until the actual export outside the customs territory of the Russian Federation.
A comment. If the sender in the Russian Federation will carry out export customs clearance at any point of crossing the customs border of the Russian Federation (at the airport, port), and not in the region where the customs authorities operate, where the sender is registered as a participant in foreign economic activity, then delivery to this point is carried out without customs control. If the sender performs export customs clearance in the region where the customs authorities operate, where the sender is registered as a participant in foreign economic activity, then delivery to the point of crossing the customs border of the Russian Federation takes place under customs control.
Examples of delivery schemes under customs control when import:
– sending goods by truck from the exporting country to Russia<=>crossing the customs territory of the Russian Federation at the border point, filling in and submitting the DCD with the attached shipping documents to the customs authorities (the 1st and 4th sheets of the DCD are left by the customs authorities for subsequent transfer to the control department for the delivery of goods, and the 2nd and 3rd sheets are transferred to the carrier) => => delivery by trucks under customs control across the territory of the Russian Federation<=>customs warehouse on the territory of the Russian Federation at the address of delivery of the recipient (the carrier transfers the 2nd and 3rd sheets of the DCD with the attached shipping documents to the customs authority of destination; then the 2nd sheet of the DCD is left by the customs authorities, and the 3rd sheet is returned to the carrier) => import customs clearance by the recipient or his customs broker;
– shipment of goods from the airport of the country of departure to Russia<=>=> crossing the customs territory of the Russian Federation at a Russian airport (transit through a Russian airport), filling in and submitting the DCD with the attached shipping documents to the customs authorities (the 1st and 4th sheets of the DCD are left by the customs authorities for subsequent transfer to the department for controlling the delivery of goods, and the 2nd and 3rd sheets are handed over to the carrier)<=>delivery by trucks under customs control from the Russian airport & customs warehouse on the territory of the Russian Federation at the address of delivery of the recipient (the carrier transfers the 2nd and 3rd sheets of the DCD with the attached shipping documents to the customs authority of destination; then the 2nd sheet of the DCD is left by the customs authorities, and the 3rd sheet is returned to the carrier) => import customs clearance by the recipient or his customs broker.
An example of a delivery scheme under customs control when export:
- export customs clearance by the sender or his customs broker in the region of activity of the customs authorities, where the sender is registered as a participant in foreign economic activity, filling in and submitting the DCD with the attached shipping documents to the customs authorities (sheets 1 and 4 of the DCD are left by the customs authorities for subsequent transfer to the department control over the delivery of goods, and the 2nd and 3rd sheets are transferred to the carrier) ^ delivery by truck transport under customs control to Russia) WHO airport<=>crossing the customs territory of the Russian Federation at the port and airport (the carrier hands over the 2nd and 3rd SHEETS of the DCD with the attached shipping documents to the customs authority at the point of crossing the customs border of the Russian Federation (■ airport); then the 2nd sheet of the DCD is left by the customs authority, and 3rd sheet is returned to the carrier<=>the creature was shipped from the airport, from Russia.
DKD is a standardized document approved by the customs authorities. DCD can be drawn up by any interested person, but in practice it is usually filled in by a customs broker or forwarder. As a DCD, the customs authorities can also use the TIR Carnet or an additional copy and copies of the customs cargo declaration for control.
Delivery under customs control is carried out under the DT1 procedure for the delivery of goods subject to customs duties and / or taxes upon release of free circulation, and under the DT2 procedure for the delivery of goods, Not subject to customs duties and/or taxes upon release for free circulation. According to the procedure DT1, the customs authority of departure has the right to make a decision on customs escort (escort of goods, vehicles and shipping documents by officials of the customs authorities) or transportation of goods by a customs carrier.
Delivery of goods under customs control
DELIVERY OF GOODS UNDER CUSTOMS CONTROL - transportation of goods, vehicles and documents for them from the customs office of departure to the customs office of destination under customs control without the collection of customs duties, VAT, excises, other taxes, the collection of which is entrusted to the customs authorities, as well as without the application of measures economic policy. When goods and vehicles are imported into the customs territory of the Russian Federation, delivery registration, delivery, completion of delivery are preliminary operations. prior to the main customs clearance. When exporting goods and vehicles outside the customs territory of the Russian Federation, to the territory of free customs zones and free warehouses, these goods are under customs control during the delivery period. D.t. under because it is divided into two types:
a) delivery of goods subject to taxation under the customs regime of release for free circulation;
b) delivery of goods not subject to this taxation.
D.t. under because it applies to:
a) imported goods, if they are placed under the customs regime in a different customs authority in the region of activity of which the place of importation is located;
b) foreign imported goods subject to taxation when placed under the regime of release for free circulation and in respect of which customs payments have not been paid (not collected) that are payable upon their release for free circulation;
c) products of processing of foreign goods exported from the customs territory of the Russian Federation;
d) goods moved between warehouses;
e) other goods determined by legislative acts.
D.t. under since it is carried out with the permission of the customs authority, within the time limits established by it, determined based on the capabilities of the vehicle, route. D.t. under because - the responsibility of the carrier. Places D.t. under because (with the exception of exported) - warehouses in the region of activity of the customs authority of destination; exported goods - crossing points of the customs border of the Russian Federation, located in the region of activity of the customs authority of destination.
D.t. under because it is allowed subject to the necessary conditions: the goods are not prohibited for import (export), veterinary or phytosanitary control has been carried out, there is an import license, the possibility of identification is provided, the necessary documents are submitted. Control document for D.t. under because (DKD), necessary for customs purposes and control, is filled out for each consignment of goods. As such a document, the TIR Carnet, an additional copy and copies of the cargo customs declaration are also used. Simultaneously with the DCD, documents are submitted, the list of which is approved by the regulations of the State Customs Committee of the Russian Federation.
Cargo operations with goods at D.t. under since they can be carried out with the permission of the customs authority in warehouses or in customs control zones. The decision on the possibility of delivering D.t. under because it is accepted after checking by the customs authority of the departure: compliance with the rules for filling out the DCD, the availability of relevant documents, if necessary, the technical condition of the cargo compartment of the vehicle, etc.
Upon arrival at the place of delivery, the carrier presents the goods, vehicles, documents to the customs authority of destination, which, after carrying out the appropriate check, issues to the carrier a certificate of confirmation of D.t. under t. to.
Dikanova T.A.
From the book Great Soviet Encyclopedia (ME) of the author TSB From the book Practice of flying on a Tu-154 aircraft author Ershov Vasily VasilievichWhen maneuvering in climb, including when avoiding thunderstorms, one must constantly remember that airspeed can be easily and imperceptibly lost. In any case, at high echelons, the airspeed should not be allowed to fall below 450 km / h, with mandatory stock control
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From the book Commodity Research: Cheat Sheet author author unknown4. RANGE OF PRODUCTS An assortment of goods is a set of goods of various types and varieties, united according to consumer, trade, production or material and technical characteristics. Industrial assortment is a range of products manufactured by
From the book Civil Code of the Russian Federation the author GARANT13. CODING OF GOODS Coding of goods is the procedure for assigning to goods an established digital, alphabetic or alphanumeric number - a code. A bar code (BC) is a trademark applied to a product or its packaging in the form of a bar or digital symbol,
From the book The Complete Medical Handbook of the Paramedic author Vyatkina P. From the book Encyclopedia of the Lawyer of the author From the book Chicks in New York author Demay Laila From the book Food Market author Vlasova Olga ViktorovnaChapter 2 Taking, storage conditions and delivery of material for laboratory research Delivery of clinical and biochemical material to the clinical diagnostic laboratory
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From the author's bookRe-export of goods RE-EXPORT OF GOODS - a customs regime under which foreign goods are exported from the customs territory of the Russian Federation without the collection or refund of import customs duties and taxes and without the application of economic policy measures (i.e. quotas,
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From the author's bookExport of goods EXPORT OF GOODS - a customs regime in which goods are exported outside the customs territory of the Russian Federation without obligation to import them into this territory. E.t. mode regulated by Art. 97–99 TC. This. subject to the payment of export customs duties and
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Delivery of goods under customs control and customs carriers
1. Delivery of goods by vehicles under customs control
cargo customs transport foreign trade
Under customs control goods and vehicles are in the delivery period:
At import from the moment of crossing the customs territory of the Russian Federation until the moment of delivery of the goods to the customs warehouse at the recipient's delivery address in the region of activity customs office of destination(TON - for imported or transported between customs warehouses of goods and vehicles - TO, in the region of which the recipient or its structural subdivision is located; For exported goods and vehicles - TO, in the region of activity of which the place of export from the customs territory of the Russian Federation is located);
At export goods outside the customs territory of the Russian Federation in the region of activity customs office of departure where the exported goods are located (LLP for imported goods - TO, in the region of activity of which there is a place of importation of goods and vehicles into the customs territory of the Russian Federation or a place of their importation or a place of their importation from the territory of customs warehouses, free customs zones to the rest of the customs territory RF).
Delivery locations goods and vehicles under customs control, with the exception of exported goods, are customs warehouses in the region of operation of the TON. When exporting, the places of delivery are the points of crossing the customs border of the Russian Federation or customs warehouses in the region of activity of the customs authority of destination.
Delivery of goods and vehicles is carried out under customs control:
1) When importing from the moment the customs authority accepts a delivery control document (DCD) of goods and vehicles at the customs border of the Russian Federation (border customs) until the customs formalities are completed at the customs warehouse at the address of delivery of the recipient in the region of activity of the customs authority of destination (TON).
In the case of delivery by air or sea (water) transport to an airport or water port in the Russian Federation, import customs clearance may be carried out at this airport or water (sea) port of Russia. In this case, the border customs office performs the functions of the TON, and the DCD of goods and vehicles is not issued. After import customs clearance, delivery from the airport or water port to the final destination (for example, warehouse) of the recipient is carried out without customs control.
2) When exporting from the moment the customs authority accepts the DCD for delivery and vehicles at the customs border of the Russian Federation until the actual export outside the customs border of the Russian Federation.
If the sender in the Russian Federation will carry out export customs clearance at any point of crossing the customs border of Russia (water, seaport, airport), and not in the region where the customs authorities operate, where the sender is registered as a participant in foreign economic activity, then delivery to this point is carried out without customs control.
If the sender performs export customs clearance in the region of activity of the customs authorities, where he is registered as a participant in foreign economic activity, then delivery to the point of crossing the customs border of the Russian Federation takes place under customs control.
Cost of delivery. The cost of international delivery of marketable products WITHm consists of transportation, export, import customs clearance (depending on the terms of delivery), payment for services to the forwarder, etc., i.e. it is a dependence function of certain characteristic specific logistic parameters:
WITHm= f(p1, p2, p3, … pn,) ,
where the parameters included in the determination of the cost of international delivery are conditionally divided into three main groups:
1) characterizing the commodity cargo: p1 - weight (net and gross, kg, centners, tons, specific gravity); p2 - volume (cubic meters), dimensions in length, height, width; p3 - the cost of the cargo (according to the shipping invoice, contract); p4 - the nature of the cargo (non-hazardous; requiring special conditions for loading, transportation, reloading, unloading and storage in terms of temperature in refrigerators and thermoses, humidity, gaseous environment, tilting; hazardous, flammable, chemically, biologically, environmentally or radiation hazardous, etc.) ;
2) terms of delivery: p5 - place of shipment (transshipment if any) and delivery (responsible persons, specific addresses, including transit terminals and warehouses); p6 - delivery basis according to Incoterms (responsibility for the safety of cargo and insurance); p7 - type of transportation (by sea, river, air, railway, motor transport, in containers, tented, on flights, in boxes, boxes, piece, oversized, etc.); p8 - transportation route; p9 - delivery terms;
3) market conditions: p10 - existing tariffs for transportation by international carriers, p11 - the current level and range of prices for transport services, p12 - discounts depending on the total weight, volume of cargo, frequency and cycle of transportation provided to a specific carrier, forwarder, forwarder's agent.
If there is one forwarder, international transportation is conditionally considered intermodal by experts, and if there are two or more forwarders, multimodal.
A “chargeable weight” is introduced, which takes into account both the weight and volume of the delivered cargo:
w = f(weight, volume)
The calculation of the "w" parameter, for example, for air travel is based on IATA (International Air Transport Association) tariffs. The cost of air transportation, calculated according to such tariffs, is indicated in air waybills, however, the real cost in practice of air transport is much lower.
For example, if this tariff is purchased through agents of carrier companies, forwarders, then the actual cost of transportation through them can reach approximately 40% of IATA tariffs due to discounts provided to forwarders that are members of the IATA aviation association and have a constant volume of traffic.
The cost of transporting goods by sea can be calculated per unit of mass or volume, as well as in the form of a total amount for the voyage for which the sea vessel is chartered (“lumpsum” - the carriage charge for the entire vessel, regardless of the actual amount of transported commodity cargo, its type, calibration and packaging).
The cost of transportation also depends on a number of other factors that must be taken into account when optimizing transportation costs. An example of a real qualitative dependence of delivery per unit of technological equipment depending on the number of units of equipment supplied for one batch / shipment with the same (fixed) weight and volume.
To calculate the cost of delivery, the freight forwarder or carrier asks the client for basic information about the cargo given in Table. 1
Table 1. Contents of the application (request) for freight forwarding
In modern conditions, such a request can be sent, for example, promptly by fax, e-mail, through the website of the forwarder, carrier, etc.
Delivery toDDPconditions. Usually sellers (non-residents) prefer not to deliver goods to the Russian Federation on DDP terms, but often sellers need to calculate the price of goods on these terms for deliveries, for example, on a turn-key basis, upon request from a buyer who has prices on terms DDP from competitors, when conducting marketing research on the Russian market, conditions and prices.
The estimated cost of goods for deliveries on DDP terms is calculated by the following formula:
WITHDDP = CCIP(orWITHDDU) + Cn + SA + SNDS + SDOP,
Where the defining parameters are: CCIPor withDDU- cost based on CIP or DDU delivery; CP- the amount in the amount of import duty for goods subject to import customs duties; SA- the amount in the amount of the accrued excise tax for goods subject to excises; VAT INCLUDED- the amount of value added tax (VAT is subject to further offset, so some companies do not include this tax in the DDP price, counting for it VAT INCLUDED= 0); SDOP- additional costs associated with paying for services to a customs broker, with possible storage in temporary storage warehouses (TSW), etc.
Calculation methods CP, SA, VAT INCLUDED are set out in the section "Calculation of customs payments".
Interaction between the client and forwarder. Schemes of interaction options between the client and the freight forwarder can be in wide variations.
Usually, the seller or buyer in practice is only interested in the scheme, route, cost of transportation and is not interested in the conditions of mutual relations of actions, operations, activities, relations between the forwarder and the carrier, specific terms of the contract, reservations and additions between the forwarder and the carrier.
Typical contracts for freight forwarding by rail, in mixed rail and water transport, with a variant of a standard freight forwarding contract with a consignor for export-import freight can be found in more detail in the Appendix of I.I. Kretova and K.V. Sadchenko.
Many transnational corporations (TNCs) form their own special divisions " home forwarders».
The structure of the functional divisions of the "home" freight forwarder, for example, providing freight forwarding services, for example, transportation of oil products in bulk by rail in tanks and the corresponding interaction with shippers, carriers, and other freight forwarders, is shown in Fig. 5.
The structure of the divisions of the "home" freight forwarder usually includes the following departments and services with their local goals in accordance with the company's strategy, tasks, functions, operations, activities, duties, responsibilities:
Department of transportation;
Operational dispatching department;
Department of Economics;
Contractual and legal department;
Accounting;
Department of Information Technology;
Department of Personnel and Social Development.
The vast majority of transnational corporations (TNCs) are the founders (founders) of their "home" freight forwarders, since the scale of their commercial activities is commensurate with the scale of the economic activity of the state.
Since TNCs are constantly expanding their areas of activity and influence in already formed and potentially developing markets, then, as analysis shows, they are constantly subject to a certain structural transformation and have certain directions of evolution.
It should be noted that the current trend in international logistics to reduce the transportation of raw materials and primary materials leads to their purchases mainly in domestic markets.
The main essence and content of the activities of home freight forwarders is shown in fig. 8.
It should be specifically noted that the quality of the range of logistics services provided by home forwarders for other possible, potential client companies, at an acceptable cost, in addition to providing them for their transnational corporation, remains at the same high service level.
2. Use of services of customs carriers
Currently using services customs carrier is one of the main measures taken by professional specialists in order to comply with international and national legislation when transporting goods under customs control, i.e. in the field of foreign economic activity in a broad sense.
Customs carriers- these are enterprises (carrier, transport company, forwarding company or other entrepreneurial organization) established in accordance with the legislation of the Russian Federation, having the rights of a legal entity and on the basis of a license from the State Customs Committee of the Russian Federation having the right to carry out transportation during the import and export of foreign trade goods under customs control.
The main document regulating the activities of the Russian Federation is the Customs Code of the Russian Federation of May 28, 2003 No. 61-FZ, Chapter 11. “Customs Carrier”.
The decision on the need to transport goods by a customs carrier is made by the customs authorities (TO), as a rule, when delivering goods that are prohibited for import or export to / from the Russian Federation, subject to licensing, certification, or based on materials from other state bodies. The rules for such transportation are fixed by the relevant legislative and regulatory documents.
At the same time, it should be borne in mind that, according to the law, the participation of a customs carrier cannot be prescribed when transporting goods in accordance with the Customs Convention on the International Carriage of Goods under the TIR Carnet (TIR Convention 1975), as well as during the transportation goods with customs escort.
For the implementation of the main directions of foreign economic activity, the use of a customs carrier may be mandatory and initiative (voluntary).
Voluntary use takes place in cases when an interested person in international transportation across the borders of states uses the services of a customs carrier on his own initiative, albeit with the knowledge of the customs authority.
Compulsory it is in those cases when the relevant decision at the stage of customs clearance is made by a customs official, taking into account information about the nature and customs status of the transported goods and in connection with the emergence of grounds to assume the possibility of violations of customs legislation. This method of transportation under customs control is considered mandatory because the manager of the commodity cargo (consignor) is not entitled to neglect the instructions of the customs authority.
The decision of the customs office of departure on the transportation of goods by a customs carrier is the basis for reimbursement of expenses incurred by both the ordinary carrier and the sender or recipient in connection with the use of the customs carrier.
To resolve the issue of the need for transportation or its continuation with the participation of the customs carrier, the totality of the following circumstances must be investigated:
Compliance of the technological equipment of vehicles of a conventional carrier with the requirements established by the "Equipment Rules";
Possibility of customs support;
The nature of the goods (excisable goods, goods subject to increased import customs duties, goods subject to control by other state bodies);
The status of the goods (does the specific customs regime include the non-collection of customs duties, value added tax, excises and the non-use of economic policy measures: quotas, limits, licensing, certification, etc.);
Information of the customs authority about the ordinary carrier (good faith in fulfilling obligations to the customs authorities, solvency, grounds for owning property, legal form, value of fixed assets, nature of transportation activity (permanent or one-time transportation, main or additional type of activity), fame in the transportation market services, etc.);
Other factors that give grounds to assume the possibility of non-delivery of goods, vehicles and documents for them to the customs authority of destination or non-payment of due customs duties.
It is important to note that when securing the payment of customs payments, the decision to transport goods by a customs carrier is made only in exceptional cases.
The territorial principle of carrying out the activities of customs carriers determines theirdivision into three main groups:
(1) - zonal- carry out transportation in the region of activity of only one customs office (republic, territory, region, district);
(2) - regional- operate on the territory of several customs offices subordinate to one regional customs administration (for example, Moscow and the Moscow region, the European part of the Russian Federation, the Far East, Eastern and Western Siberia, etc.);
(3) - all-Russian- carry out their activities on the territory of several regional customs departments or on the entire customs territory of the Russian Federation.
The customs carrier has the right to limit the region of its activity to the region of activity of one (several) customs authority (customs authorities) (Article 93 of the Labor Code of the Russian Federation of May 28, 2003 No. 61-FZ).
The status of a customs carrier according to legislative standards implies that it has certain rights and obligations in the course of carrying out its activities.
Art. 97 of the Labor Code of the Russian Federation clearly and specifically regulates the duties of a customs carrier. The main duties of a customs carrier include, for example, the following:
1) the obligation to comply with the conditions and requirements established by the Labor Code of the Russian Federation in relation to the transportation of goods under customs control;
2) keep records of transported goods under customs control and submit reports to the customs authorities on the transportation of such goods (Article 364 of the Labor Code of the Russian Federation);
3) pay customs duties and taxes in the case provided for in paragraph 1 of Art. 90 TK;
4) respect the confidentiality of information received from the sender of goods, their recipient or forwarder.
It should be noted that the customs carrier may be a Russian legal entity included in the Register of Customs Carriers. The inclusion of Russian legal entities in the Register is carried out by the following customs authorities (hereinafter referred to as the including authority):
a) the State Customs Committee of Russia - if the legal entity does not restrict its activities or restricts its activities within the region of operation of two or more regional customs departments;
b) a regional customs administration in the event that a legal entity limits the region of its activity to the region of activity of customs authorities (customs) located in the region of activity of this regional customs administration, or to the region of activity of this regional customs administration (RTU).
The conditions for inclusion in the Register of customs carriers are the following provisions:
1) carrying out activities for the transportation of goods for at least two years;
2) ensuring the payment of customs payments in accordance with Article 339 of this Code;
3) availability of a license to carry out activities for the carriage of goods, if such type of activity is licensed in accordance with the legislation of the Russian Federation;
4) possession (ownership, economic management, operational management or lease) of vehicles used for the carriage of goods, including vehicles suitable for the carriage of goods under customs seals and seals (Article 84);
5) the existence of an insurance contract for the risk of its civil liability, which may occur as a result of damage to the goods entrusted to the carrier under the contract of carriage, or due to a violation of obligations arising from the contract. The sum insured cannot be less than 20 million rubles (Article 94 of the Labor Code of the Russian Federation dated May 28, 2003 No. 61-FZ).
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Certificate№ XXXXX/XXXX |
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It is hereby confirmed that |
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(organizational and legal form, name |
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location of the customs carrier included in the Register of customs carriers) |
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Region of operation |
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The amount and form of security for the payment of customs payments |
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The validity period of this |
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certificate expires |
"__" __________ 20__ |
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(position, initials, surname, |
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(official seal |
manager's signature |
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customs authority) |
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customs authority) |
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"__" __________ 20__ |
Form of certificate of inclusion in the Register of Customs Carriers
The procedure for issuing a certificate of inclusion in the Register of customs carriers.
The certificate of inclusion in the Register of Customs Carriers (hereinafter referred to as the certificate) is filled in by the official of the customs authority issuing the certificate on a set of forms "Certificate of Inclusion in the Register of Customs Carriers".
The set of certificate forms consists of two bound sheets made on A4 paper (210x297) with the required degree of protection and indicating the serial number of the form set on the reverse side of the form in the lower left corner.
A set of certificate forms is filled in Russian on a computer printer or on a typewriter. Corrections and blots are not allowed.
The number of the certificate is formed in the following way in accordance with the cells of the proposed characters ХХХХ/ХХХХ, where: the first five characters are the first five digits of the eight-digit code of the customs authority that issued the certificate; four characters after the slash, serial number of the certificate, starting with "0001" and then progressively.
In the line "Region of activity" indicate the names of the customs authorities (regional customs departments, customs), the region of activity of which the legal entity limits the region of its direct activity as a customs carrier according to its submitted application. If the legal entity does not limit the region of its direct activity, the column indicates "Not limited".
In the line “Amount and form of security for the payment of customs payments”, the required form of security and the amount of security for each form of security must be indicated.
In the line "This certificate expires" indicate the exact date (day, month and year) of the end of the certificate. When issuing a new certificate of inclusion in the Register due to a change in the information to be indicated in the certificate, this line indicates the date (day, month and year) of the expiration date of the certificate indicated in the certificate in which the necessary changes are made.
Table 2 shows the form of the Regulations on the inclusion of legal entities in the Register of customs carriers and on the procedure for its maintenance.
Table 2. Register of customs carriers
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Name of the customs carrier with indication of the organizational and legal form |
Location (address), index, telephone, teletype, fax number of the permanent executive body of the customs carrier |
Type of transport declared for inclusion in the Register of Customs Carriers |
Region of activity of the customs carrier |
Date of issue of the certificate of inclusion in the Register of Customs Carriers |
Expiry date of the certificate of inclusion in the Register of Customs Carriers |
Number of the certificate of inclusion in the Register of Customs Carriers |
Number of the set of forms for the certificate of inclusion in the Register of Customs Carriers |
||
Thus, the use of the services of a customs carrier is one of the main measures (in addition to customs escort or a set of organizational and technical measures for the proper equipment of vehicles) taken to comply with the law when transporting goods under customs control, i.e. in the field of foreign economic activity in a broad sense.
The activity of the customs carrier has a documentary permissive character, i.e. must be licensed.
A license is a permit valid for the period specified in it, issued by the customs authority to a customs carrier to perform such specific actions as, for example, import, export or transit of a certain quota quantity of commercial cargo products, the free movement of which across the customs border of the Russian Federation is not allowed .
|
Russian Federation |
||
|
State Customs Committee of the Russian Federation |
||
|
LICENSE№ 0 0000/0000* |
||
|
Hereby |
||
|
(name of the customs authority) |
||
|
allows |
||
|
customs carrier in the territory |
||
|
(kind of transport) |
||
|
This license expires on _____________ 20 __. |
||
|
20___ |
||
The form of the form of a license to carry out the activities of a customs carrier
The form of the license form for carrying out the activities of a customs carrier given in this section of the work is the latest version of the application as amended by order of the State Customs Committee of the Russian Federation No. 997 dated 10/18/2001, effective from 01/01/2002.
*The license number for carrying out activities as a customs carrier is formed according to the following scheme:
The first five digits - the first five digits of the eight-digit code of the customs authority that issued the license according to the classifier of customs authorities (State Customs Committee of Russia (code - 900), regional customs administration, customs);
The last four digits are the serial number of the license.
In order to compare and analyze the main changes, exclusion from the workflow, possible fraud, risk and threats to commercial activities by criminals, the initial version of the application.
|
Image of the state emblem |
||
|
Russian Federation |
||
|
State Customs Committee of the Russian Federation |
||
|
LICENSE№ 0 00/0000* |
||
|
to carry out activities as a customs carrier |
||
|
Hereby |
||
|
(name of the customs authority) |
||
|
allows |
||
|
(name and legal address of the enterprise) |
||
|
act as |
||
|
(all-Russian, regional, zonal) |
||
|
customs carrier in the territory |
||
|
(kind of transport) |
||
|
This license expires on _____________ 199 __. |
||
|
(Full name and position of the head of the customs authority that issued the license) |
||
|
199___ |
The form of the form of a license to carry out the activities of a customs carrier, which became invalid from 01.01.2002
A permit to operate as a customs carrier is issued on the basis of a special application submitted to the customs, regional customs administration or the State Customs Committee of Russia.
It must contain basic information about the enterprise, the list and content of which are established by the Regulations on the customs carrier:
Full and abbreviated legal name, legal and actual address of the enterprise,
Registration number of the registration certificate,
Requested status, type, type and number of vehicles and equipment available,
Numbers of ruble and currency accounts, data on the banks servicing the carrier,
List of settlements, the obligation to arrive at which at least one vehicle within 24 hours is assumed by the entrepreneurial organization,
Other necessary and requested information for making a decision on issuing a license.
Literature
1. Logistics of warehousing: textbook: specialty 080506 "Logistics and supply chain management" / V.V. Dybskaya. - Moscow: Infra-M, 2012. - 557 p.
2. Moiseeva, N.K. Economic fundamentals of logistics: textbook on specialty 080506 "Logistics and supply chain management" / N.K. Moiseev. - Moscow: Infra-M, 2010. - 527 p.
3. Nerush, Yu.M. Logistics: textbook / Yu.M. Nerush. - Moscow: Prospect: Velby, 2008. - 517 p.
4. Nikolaychuk, V.E. Logistics management: textbook / V.E. Nikolaichuk. - Moscow: Dashkov i Kє, 2012. - 978 p.
5. General course of transport logistics: textbook on the discipline of specialization of the specialty "Management of the organization" / L.S. Fedorov, V.A. Persianov, I.B. Mukhametdinov. - Moscow: KnoRus, 2011. - 309 p.
6. Organization of production in a transitional economy / S.A. Pelikh and others - Minsk: Law and Economics, 2009. - 576 p.
7. Fundamentals of logistics: theory and practice / V.V. Shcherbakov and others - St. Petersburg: Peter: Peter Press, 2009. - 426 p.
8. Fundamentals of logistics and supply chain management / B.A. Anikin and others - Moscow: Prospect, 2012. - 339 p.
9. Fundamentals of logistics: textbook / A.A. Kanke, I.P. Koschevaya. - Moscow: KnoRus, 2010. - 575 p.
10. Prosvetov, G.I. Mathematical methods in logistics: tasks and solutions: educational and practical guide / G.I. Clearances. - Moscow: Alfa-Press, 2008. - 302 p.
11. Sarkisov, S.V. Logistics / S.V. Sarkisov. - Moscow: Delo, 2008. - 366 p.
12. Stepanov, V.I. Logistics: a textbook for higher educational institutions in the direction of preparation "Economics" and economic specialties / V.I. Stepanov. - Moscow: Prospect, 2010. - 487 p.
13. Sterligova, A.N. Inventory management in supply chains / A.N. Sterligov. - Moscow: INFRA-M, 2009. - 428 p.
14. Transport logistics: teaching aid for universities / R.B. Ivut, T.R. Kissel. - Minsk: BNTU, 2012. - 377 p.
15. Procurement and supply management: a textbook for higher educational institutions / Michael Linders - Moscow: UNITI: UNITI-DANA, 2007. - 723 p.
16. Shcherbanin Yu.A. Fundamentals of logistics: textbook for higher educational institutions / Yu.A. Shcherbanin. - Moscow: UNITI-DANA, 2007. - 320 p.
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