ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 29, 2024 No. 74n

About approval of the Procedure and technology of making of customs transactions concerning goods, including vehicles, the special economic zones imported (imported) in the territory of special economic zones and exported from the territories including connected with carrying out identification of the goods imported in the territory of special economic zones

According to part 5 of Article 36 and part 8 of article 37.2 of the Federal Law of July 22, 2005 "About special economic zones in the Russian Federation" and paragraph one of Item 1 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329, I order to No. 116-FZ:

1. Approve the enclosed Procedure and technology of making of customs transactions concerning goods, including vehicles, the special economic zones imported (imported) in the territory of special economic zones and exported from the territories including connected with carrying out identification of the goods imported in the territory of special economic zones.

2. This order becomes effective after thirty days after day of its official publication, but not earlier than entry into force of the order of the Federal Customs Service on recognition No. 566 which voided the order of the Federal Customs Service of March 26, 2012 "About approval of the Procedure and technologies of making of customs transactions concerning goods, including vehicles, the special economic zones imported (imported) in the territory of special economic zones and exported from the territories, and procedure for identification" <1>.

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<1> Registration No. 25052 is registered by the Ministry of Justice of the Russian Federation on July 31, 2012.

Approved by the Order of the Ministry of Finance of the Russian Federation of May 29, 2024, No. 74n

Procedure and technology of making of customs transactions concerning goods, including vehicles, the special economic zones imported (imported) in the territory of special economic zones and exported from the territories including connected with carrying out identification of the goods imported in the territory of special economic zones

I. General provisions

1. Customs transactions during the importing and commodity exportation, including vehicles <1>, in the territory (from the territories) special economic zones of the industrial and production and technology development types <2> created according to the Federal Law No. 116-FZ in the territories of which customs procedure is applied by freedom of the customs zone (further - the SEZ), are made by customs authority in which region of activities there is SEZ and which is authorized on carrying out customs control over observance of conditions of use of goods according to customs procedure of free customs zone (further respectively - STZ, authorized customs authority), and also:

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<1> Part 6 of article 37.2 of the Federal Law of July 22, 2005 No. 116-FZ "About special economic zones in the Russian Federation" (further - the Federal Law No. 116-FZ).

<2> Part 1 of article 36 of the Federal Law No. 116-FZ.

1) the legal entities or persons who are individual entrepreneurs who are residents of the SEZ and perform activities according to the agreement on implementation of activities in the SEZ <3> (further - resident);

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<3> Item 2 of Article 201 of the Customs code of the Eurasian Economic Union; 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 on January 1, 2018 (further - shopping Mall EEU).

2) the legal entities or persons who are individual entrepreneurs who perform activities in the territory of the SEZ and are not residents of the SEZ (further - the nonresident);

3) persons which are not residents which have the right to perform construction; contract works in the territory of SEZ to which the goods placed under customs procedure of STZ, and (or) the goods made (received) of such goods, without completion of action of customs procedure of STZ according to the subitem 1 of Item 8 of article 205 of shopping Mall EEU (further - the contractor) can be transferred by resident;

4) managing companies which according to the Federal Law No. 116-FZ are determined for ensuring functioning of the SEZ <4> (further - managing company);

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<4> Part 6 of article 6 of the Federal Law No. 116-FZ.

5) persons performing in the territory of the SEZ <5> activities for construction, arrangement, the equipment of infrastructure facilities of the SEZ, and also for servicing of such objects and the equipment based on the agreement on rendering the corresponding services signed with resident, managing company or the nonresident (further - person which signed the service provision agreement);

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<5> Paragraph one of part 3 of article 1 of the Federal Law No. 116-FZ.

6) the carrier, persons having right of possession, uses and (or) orders of goods or their authorized representatives.

2. Customs transactions in case of the actual import (export) of goods to the territory (from the territory) the SEZ, and also entrance (departure) of the vehicles transporting such goods, including empty, connected with fixing of the fact of entrance of vehicles and commodity importation and departure of vehicles and commodity exportation, are made in the territories of the check-points intended for import (export) of goods and entrance (departure) of vehicles to the territory (from the territory) by the SEZ (further - the check point).

3. The customs transactions connected with the notification of authorized customs authority on commodity importation (including vehicles) in the territory of the SEZ (further - the notification on commodity importation), are made concerning the SEZ imported on the territory:

1) the foreign goods placed by resident under customs procedure of STZ;

2) the foreign goods placed under customs procedure of customs transit which receiver according to transport (transportation) documents is the resident if the resident gets permission to implementation of temporary storage in the territory of the SEZ according to article 92 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" (further - the Federal Law No. 289-FZ);

3) goods of the Eurasian Economic Union (further - EEU);

4) the foreign goods placed under customs procedures, stipulated in Item 2 articles 127 of shopping Mall EEU;

5) the goods placed under customs procedure of STZ, and the goods made (received) of the goods placed under customs procedure of STZ which were earlier exported from the SEZ territory without completion of action of customs procedure of STZ in cases, stipulated in Item 4 articles 205 of shopping Mall EEU.

Provisions of this Item are not applied when importing to the territory of the SEZ of goods in the cases established by part 6.1 of article 37.2 of the Federal Law No. 116-FZ.

4. The customs transactions connected with carrying out identification of the goods imported on the SEZ territory are made according to Chapter III of this Procedure concerning the SEZ imported on the territory:

1) the goods of EEU including planned by resident to the room under customs procedure of STZ;

2) the foreign goods placed under customs procedures, stipulated in Item 2 articles 127 of shopping Mall EEU.

5. The customs transactions connected with issue by customs authority of the export permit of goods, including vehicles from the territory of the SEZ <6> (further - the import permit of goods), are made concerning goods, including the vehicles which are exported from the SEZ territory, except for commodity exportation in the cases established by part 6.1 of article 37.2 of the Federal Law No. 116-FZ.

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<6> Part 6 of article 37.2 of the Federal law 116-FZ.

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