FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 18, 2020 No. 24-FZ

About modification of article 35 of the Law of the Russian Federation "About customs tariff"

Accepted by the State Duma on February 5, 2020

Approved by the Federation Council on February 12, 2020

Article 1

Bring in the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 "About customs tariff" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, No. 23, Art. 821; Russian Federation Code, 1995, No. 32, Art. 3204; No. 48, Art. 4567; 1996, No. 1, Art. 4; 1997, No. 6, Art. 709; 1999, No. 7, Art. 879; No. 18, Art. 2221; 2000, No. 22, Art. 2263; 2002, No. 30, Art. 3033; 2003, No. 23, Art. 2174; No. 28, Art. 2893; 2004, No. 35, Art. 3607; 2005, No. 52, Art. 5581; 2006, No. 47, Art. 4819; 2007, No. 49, Art. 6071; 2008, No. 49, Art. 5748; 2009, No. 1, Art. 22; No. 26, Art. 3123; 2011, No. 50, Art. 7351; 2013, No. 40, Art. 5038; 2014, No. 48, Art. 6647; 2015, No. 48, Art. 6690; 2018, No. 30, Art. 4536; 2019, to No. 18, the Art. 2196) change, having stated it in the following edition:

"7) the following goods received (made) when implementing by the organizations meeting the requirements, stipulated in Item 1 article 333.43 of the Tax Code of the Russian Federation, activities for production of hydrocarbonic raw material on the subsoil plot: the crude oil (including the oil-gas condensate mix received owing to technological features of oil transportation crude and stable gas condensate by pipeline transport) exported from the Russian Federation by the specified organizations on condition of submission to customs authority of the confirmation specified in paragraph three of Item 1.3 of this Article or other persons on condition of submission to customs authority of confirmations, the specified in paragraphs three of Item 1.3 of this Article and the paragraph the fourth this subitem (further - confirmation). The goods specified in this subitem are exempted from export customs duties if concerning the subsoil plot on which as a result of activities for production of hydrocarbonic raw material are received the corresponding goods, during the whole month in which export from the Russian Federation of such goods is performed (are made), the following conditions are at the same time satisfied:

concerning additional income from production of hydrocarbonic raw material on such subsoil plot the tax on additional income from production of hydrocarbonic raw material on the bases specified in subitem 1 or 2 of Item 1 of article 333.45 of the Tax Code of the Russian Federation is estimated;

in case of calculation of severance tax the Kg coefficient determined according to the procedure, the stipulated in Clause 342.6 Tax Code of the Russian Federation in the amount of less than 1 is applied to the oil extracted on such subsoil plot.

Concerning the goods specified in this subitem, which are exported by other persons and declared according to complete declarations on goods, confirmation of the organization meeting the requirements, stipulated in Item 1 article 333.43 of the Tax Code of the Russian Federation on accomplishment concerning the subsoil plot on which as a result of activities for production of hydrocarbonic raw material are received the specified goods exported from the Russian Federation (are made), the conditions established by paragraphs second and third this subitem it is presented in the form of the electronic document (electronic confirmation) along with submission of the complete declaration on goods.

Electronic confirmation shall contain information on the organization meeting the requirements, stipulated in Item 1 article 333.43 of the Tax Code of the Russian Federation and also on the name of person to which confirmation is represented, the name of the subsoil plot on which are received goods, quantity of the goods received (made) and transferred (are made). The format and structure of electronic confirmation affirm the federal executive body performing functions on control and supervision in the field of customs affairs;".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Action of provisions of the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 "About customs tariff" (in edition of this Federal Law) extends to the legal relationship which arose since May 1, 2019.

3. Goods which are specified in the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-1 "About customs tariff" (in edition of this Federal Law) are exported from the Russian Federation by other persons and concerning which the complete declaration on goods according to article 102 or 204 of the Federal Law of August 3, 2018 "About customs regulation in the Russian Federation and about modification of separate legal acts of the Russian Federation" is submitted to No. 289-FZ after May 1, 2019 and about day of entry into force of this Federal Law, confirmations about accomplishment concerning the subsoil plot on which as a result of activities for production of hydrocarbonic raw material are received are exempted from payment of export customs duties on condition of submission to customs authority in any form on paper the specified goods, conditions (are made), established by paragraphs second and third the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of the May 21, 1993 No. 5003-1 "About customs tariff" (in edition of this Federal Law) containing information specified in paragraph five of the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-1 "About customs tariff" (in edition of this Federal Law).

4. Confirmation in the form specified in part 3 of this Article concerning goods which are specified in the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-1 "About customs tariff" (in edition of this Federal Law) are exported from the Russian Federation by other persons and are declared according to the complete declarations on goods submitted after May 1, 2019 and about day of entry into force of this Federal Law it is represented within one month from the date of entry into force of this Federal Law.

5. Return (offsetting) of the amounts of the export customs duties and penalty fee paid (collected) concerning goods which are specified in the subitem 7 of Item 1 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-1 "About customs tariff" and on which complete declaration was submitted after May 1, 2019 and before the expiration of hundred eighty days from the date of entry into force of this Federal Law is performed according to the procedure, the established legislation of the Russian Federation on customs regulation, without interest payment.

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