ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 2, 2019 No. 1005

About procedure for application of general ensuring discharge of duty on payment of customs duties, taxes if all customs transactions are made in the territory of the Russian Federation, and determination of cases and conditions under which the total amount of the customs duties, taxes which discharge of duty on payment is provided with such general providing exceeds the amount of such general providing, and limits of such exceeding

According to part 5 of article 59 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed Rules of application of general ensuring discharge of duty on payment of customs duties, taxes if all customs transactions are made in the territory of the Russian Federation.

2. Determine that total excess by the amount of the customs duties, taxes which discharge of duty on payment is provided with general ensuring discharge of duty on payment of customs duties, taxes (further - general providing), the amount of such general providing is allowed for 5 percent in case of goods placement under customs procedure of customs transit in case of observance of the following conditions:

a) person which provided general providing is the legal entity created in accordance with the legislation of the Russian Federation in one of the following forms of business:

limited liability company;

joint-stock company;

b) state registration of the legal entity is performed at least in 5 years prior to day of provision in customs authority of general providing;

c) the legal entity has the registered authorized capital in the amount of at least 100 million rubles;

d) the legal entity is not in process of liquidation or reorganization (except for transformations of the legal entity);

e) the legal entity is not recognized by judicial authority insolvent (bankrupt) or the procedures applied in the case of bankruptcy are not applied to it;

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