ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of November 20, 2023 No. 1077

About approval of procedure for accounting of the goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone, and also made with such goods of transactions with use of the automated system of financial accounting, the scope of information, access to which shall be provided according to part 10 of article 37.4 of the Federal Law of July 22, 2005 to No. 116-FZ "About special economic zones in the Russian Federation", and also procedure for access to such data,

According to part 11 of article 37.4 of the Federal Law of July 22, 2005 to No. 116-FZ "About special economic zones in the Russian Federation" and Item 1 of the Regulations on the Federal Customs Service approved by the order of the Government of the Russian Federation of April 23, 2021 No. 636 "About approval of the Regulations on the Federal Customs Service, modification of the Regulations on the Ministry of Finance of the Russian Federation and recognition voided some acts and separate provisions of some acts of the Government of the Russian Federation", I order:

1. Approve enclosed procedure for accounting of the goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone, and also made with such goods of transactions with use of the automated system of financial accounting, the scope of information, access to which shall be provided according to part 10 of article 37.4 of the Federal Law of July 22, 2005 to No. 116-FZ "About special economic zones in the Russian Federation", and also procedure for access to such data.

2. This order becomes effective after 30 days after day of its official publication.

Appendix

Approved by the Order of the Federal Customs Service of the Russian Federation of November 20, 2023 No. 1077

Procedure for accounting of the goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone, and also made with such goods of transactions with use of the automated system of financial accounting, the scope of information, access to which shall be provided according to part 10 of article 37.4 of the Federal Law of July 22, 2005 to No. 116-FZ "About special economic zones in the Russian Federation", and also procedure for access to such data,

1. Accounting of goods and transactions with goods with use of the automated system of financial accounting (further - ACS) is performed by resident of the special economic zone (further - the SEZ) concerning the goods of one name, trademark, brand, model, the article, grade, the standard carried to one classification code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union <1> (further respectively - the CN FEA EEU, objects of accounting):

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<1> The decision of Council of the Eurasian economic commission of September 14, 2021 No. 80 "About approval of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and the Common customs tariff of the Eurasian Economic Union, and also about change and recognition voided some decisions of Council of the Eurasian economic commission" (the official site of the Eurasian Economic Union of http://www.eaeunion.org/, on October 6, 2021), with the changes made by the Decision of Council of the Eurasian economic commission of August 29, 2023 No. 85 (the official site of the Eurasian Economic Union of http://www.eaeunion.org/, on August 31, 2023). Is obligatory for the Russian Federation according to the Agreement on the Eurasian Economic Union of May 29, 2014 ratified by the Federal Law of October 3, 2014 No. 279-FZ "About ratification of the Agreement on the Eurasian Economic Union". Became effective for the Russian Federation on October 16, 2021.

1) placed under customs procedure of free customs zone (further - STZ) according to one customs declaration in cases when the goods have individual identification signs and its placement (storage) in the territory of the SEZ and use is performed taking into account such individual identification signs;

STZ placed under customs procedure according to different customs declarations in cases when the goods placed under customs procedure of STZ have no individual identification signs and are stored 2) in the mixed type, including in bulk, nasypy, in bulk;

3) made (received) of the goods placed under customs procedure of STZ (further - the made (received) goods) and at the same time considered on balance of the organization.

2. Accounting of goods is performed separately for foreign goods and goods of the Eurasian Economic Union.

3. On each object of accounting based on the data containing in documents of financial accounting of resident of the SEZ applied in accordance with the legislation of the Russian Federation about financial accounting (further - the document of financial accounting), the resident of the SEZ creates the electronic accounting document using ACS (further - EUD) containing the data on goods, including on placement and use of goods in the territory of the SEZ (about the transactions made with goods) provided by this procedure.

4. EUD shall have dates of its creation and modification, sequence number since "1", and also sign of "STZ" - for the goods placed under customs procedure of STZ, or "software" - for the made (received) goods.

5. In EUD the following data on goods and on the transactions made with such goods are entered:

1) concerning the goods placed under customs procedure of STZ:

a) description of goods and the description of data on goods (the trademark, brand, model, the article, grade, the standard, serial numbers (in case of their availability) from the column 31 "Cargo Pieces and Description of Goods" of the declaration on goods <2> and classification code of goods according to the CN FEA EEU;

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<2> The decision of the Commission of the Customs union of May 20, 2010 No. 257 "About declaration form on goods and procedure for its filling" (the official site of the Commission of the Customs union of http://www.tsouz.ru/, on June 2, 2010), with the changes made by the Decision of Board of the Eurasian economic commission of December 27, 2022 No. 204 (the official site of the Eurasian Economic Union of http://www.eaeunion.org/, on December 29, 2022); is obligatory for the Russian Federation according to the Constitutive treaty of Eurasian economic community of October 10, 2000; The Agreement on the Eurasian Economic Union of May 29, 2014 ratified by the Federal Law of October 3, 2014 No. 279-FZ "About ratification of the Agreement on the Eurasian Economic Union". The agreement became effective for the Russian Federation on January 1, 2015.

b) details of documents of financial accounting (date, number) according to which the goods and transactions made with such goods are considered in the organization;

c) registration numbers of declarations on goods according to which goods are placed under customs procedure of STZ, with indication of numbers of goods in declarations on goods, except as specified, determined by part 3 of article 37.4 of the Federal Law of July 22, 2005 No. 116-FZ "About special economic zones in the Russian Federation" (further - the Federal Law);

d) the goods quantity and unit of measure of goods quantity specified in the document of financial accounting. If goods have no individual identification signs and are stored in the mixed type, then goods quantity according to documents of financial accounting according to which goods are considered in the organization with indication of total quantity of goods is specified;

e) the goods quantity and unit of measure of goods quantity specified in the declaration goods according to which goods were placed under customs procedure of STZ or the total quantity of goods and unit of measure of goods quantity specified in declarations goods if goods have no individual identification signs and are kept in the mixed type, except for case when goods were placed under customs procedure of STZ without customs declaring according to the international treaties regulating customs legal relationship, acts constituting the right of the Eurasian Economic Union and the Federal Law;

e) data on placement and use of goods in the territory of the SEZ with indication of quantity of such goods and unit of measure of goods quantity, including the data about (about):

to transfer on warehousing (storage) of goods with indication of the storage location;

to transfer to production (with indication of the purpose of use of goods (conversion, ensuring production processes and technologies in case of production) and names, the trademark, brand, model, the article, grades, the standard of all goods which will be made (are received) of such goods);

use for construction with indication of the name of construction object;

consumption of goods in the territory of the SEZ within productive activity according to the subitem 4 of Item 1 of Article 205 of the Customs code of the Eurasian Economic Union <3>;

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<3> Appendix No. 1 to the Agreement on the Customs code of the Eurasian Economic Union (official site of the Eurasian Economic Union of http://www.eaeunion.org/, on April 12, 2017); No. 317-FZ "About ratification of the Agreement on the Customs code of the Eurasian Economic Union" is obligatory for the Russian Federation according to the Federal Law of November 14, 2017; became effective for the Russian Federation on January 1, 2018 (further - shopping Mall EEU).

consumption of goods in the cases determined by the Decision of Council of the Eurasian economic commission of December 20, 2017 No. 88 "About some questions of application of customs procedure of free customs zone" <4> (further - the Solution No. 88);

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<4> The official site of the Eurasian Economic Union of http://www.eaeunion.org/, on December 26, 2017, with the changes made by the Decision of Council of the Eurasian economic commission of January 25, 2023 No. 18 (the official site of the Eurasian Economic Union of http://www.eaeunion.org/, on January 27, 2023); is obligatory for the Russian Federation according to the Agreement on the Eurasian Economic Union of May 29, 2014 ratified by the Federal Law of October 3, 2014 No. 279-FZ "About ratification of the Agreement on the Eurasian Economic Union". The agreement became effective for the Russian Federation on January 1, 2015.

destruction of goods owing to accident, force majeure;

destruction or transfer on destruction of the goods which became useless and fully or partially lost the initial purpose or the consumer properties, with indication of details of permission of the customs authority to destruction of goods issued by customs authority according to the procedure established by the regulatory legal act provided by part 30 of article 37 of the Federal Law;

to assignment of rights of ownership, use and (or) the order of goods to other resident of the SEZ according to part 15.1 of article 37 of the Federal Law;

completion of customs procedure of free customs zone (with indication of registration number of the declaration on goods and article numbers in the declaration on goods when placing under customs procedure for the purpose of completion of customs procedure of free customs zone);

commodity exportation from the SEZ territory (with indication of details (number and date) of permission of customs authority to commodity exportation according to parts 4.2, 4.6 of article 37.1 of the Federal Law);

2) concerning the made (received) goods:

a) the name of the made (received) goods, the description of data on goods (the trademark, brand, model, the article, grade, the standard, serial numbers (in case of their availability) and classification code of goods according to the CN FEA EEU;

b) details of the document of financial accounting (date, number) according to which the goods and transactions made with such goods are considered in the organization;

c) the status of goods (foreign goods or goods of the Eurasian Economic Union) and in the presence details (number and date) of the conclusion about recognition of the goods made (received) with use of the foreign goods placed under customs procedure of STZ, goods of the Eurasian Economic Union or not being goods of the Eurasian Economic Union issued by authorized body according to the Decision of the Commission of the Customs union of August 17, 2010 to No. 437 "About form, procedure for filling, issue and application of the conclusions about recognition of the goods made (received) with use of the foreign goods placed under customs procedure of free customs zone or customs procedure of free warehouse, goods of the Eurasian Economic Union and about recognition of the goods made (received) with use of foreign goods placed under customs procedure of free customs zone or customs procedure of free warehouse, not being goods of the Eurasian Economic Union" <5>;

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<5> The official site of the Commission of the Customs union of http://www.tsouz.ru/, on November 8, 2010 with the changes made by the Decision of Board of the Eurasian economic commission of October 6, 2015 No. 129 (the official site of the Eurasian Economic Union of http://www.eaeunion.org/, on October 7, 2015); is obligatory for the Russian Federation according to the Constitutive treaty of Eurasian economic community of October 10, 2000; The Agreement on the Eurasian Economic Union of May 29, 2014 ratified by the Federal Law of October 3, 2014 No. 279-FZ "About ratification of the Agreement on the Eurasian Economic Union" (became effective for the Russian Federation since January 1, 2015.

d) quantity of the made (received) goods and the goods quantity unit of measure specified in the document of financial accounting. If goods have no individual identification signs and are stored in the mixed type, then goods quantity according to documents of financial accounting according to which goods are considered in the organization, with indication of total quantity of goods is specified;

e) the list of EUD on the goods placed under customs procedure of STZ and used in case of production (obtaining) of these goods, and also quantity of the goods used for production (obtaining) and units of measure of goods quantity specified in declarations goods according to which goods were placed under customs procedure of STZ;

e) data on placement and use of the made (received) goods in the territory of the SEZ with indication of quantity of such goods and unit of measure of goods quantity, including the data about (about):

to transfer on warehousing (storage) of goods with indication of the storage location;

consumption of goods in the territory of the SEZ within productive activity according to the subitem 4 of Item 1 of article 205 of shopping Mall EEU;

consumption of goods in the cases determined by the Decision No. 88;

destruction of goods owing to accident, force majeure;

destruction or transfer on destruction of the goods which became useless and fully or partially lost the initial purpose or the consumer properties, with indication of details of the document confirming the destruction fact according to the procedure established based on part 30 of article 37 of the Federal Law;

to assignment of rights of ownership, use and (or) the order of goods to other resident of the SEZ according to part 15.1 of article 37 of the Federal Law or assignment of rights of property on goods or transfer of such goods to the other person who is not resident of the SEZ according to part 15.5 of article 37 of the Federal Law;

completion of customs procedure of free customs zone (with indication of registration number of the declaration on goods and article numbers in the declaration on goods when placing under customs procedure for the purpose of completion of customs procedure of free customs zone);

commodity exportation from the SEZ territory (with indication of details (number and date) of permission of customs authority to commodity exportation) according to parts 4.2, 4.6 of article 37.1 of the Federal Law.

6. For the purpose of realization of part 10 of article 37.4 of the Federal Law the resident of the SEZ provides to customs authority access to the data created in ACS in structure, the stipulated in Item 5 presents about.

7. Access to the data created by residents of the SEZ in ACS is represented to customs authority <6> with use of the automated subsystem "Personal account" placed on the Internet <7> (further - the Personal account).

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<6> According to part 10 of article 37.4 of the Federal Law.

<7> Article 284 of the Federal Law of August 3, 2018 No. 289-FZ "About customs regulation in the Russian Federation and about modification of separate legal acts of the Russian Federation".

8. By provision to customs authority of access to the data specified in Item 5 of this procedure, requirements of part 10 of article 37.4 of the Federal Law shall be observed by resident of the SEZ.

 

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