It is registered
Ministry of Justice
Russian Federation
On November 7, 2000 No. 2466
of October 8, 2000 No. 911
About approval of the Instruction about procedure for customs clearance of the goods imported on customs area of the Russian Federation as technical assistance (assistance)
Based on the Item of article 35 of the Law of the Russian Federation "About customs tariff" (Sheets of the Congress of People's Deputies and the Supreme Council of the Russian Federation, 1993, N 23, Art. 821; Russian Federation Code, 1995, N 32, Art. 3204, N 48, Art. 4567; 1996, N 1, Art. 4; 1997, N 6, Art. 709; 1999, N 7, Art. 879, N 18, Art. 2221), subitem 1 of Item 1 of article 150 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340, Art. 3341; 2001, N 1 (h 2), Art. 18, N 23, Art. 2289, N 33 (h 1), Art. 3413, Art. 3421, 3429, N 49, Art. 4554, Art. 4564, N 53 (h 1), Art. 5015, Art. 5023; 2002, N 1 (h 1), Art. 4, N 22, Art. 2026, N 30, Art. 3021, Art. 3033; 2003, N 1, the Art. 2, the Art. 5, the Art. 6, the Art. 8, the Art. 11), the Federal Law "About Free Aid (Assistance) of the Russian Federation and Modification and Amendments in Separate Legal Acts of the Russian Federation for Taxes and for Establishment of Privileges on Payments in State Non-budgetary Funds in connection with Implementation of Free Aid (Assistance) of the Russian Federation" of 04.05.99 N 95-FZ (The Russian Federation Code, 1999, N 18, the Art. 2221), Articles 29, 114, 126, 169 and 171 Customs codes of the Russian Federation (The sheet of the Congress of People's Deputies and the Supreme Council of the Russian Federation, 1993, N 31, Art. 1224; Russian Federation Code, 1995, N 26, Art. 2397; 1996, N 1, Art. 4; 1997, N 30, Art. 3586, N 47, Art. 5341; 1999, N 7, the Art. 879) and according to orders of the Government of the Russian Federation of 25.12.98 N 1547 "About formation of the Commission on questions of the international technical assistance under the Government of the Russian Federation" (The Russian Federation Code, 1999, N 1, the Art. 197), of 17.09.99 N 1046 "About the approval of order of registration of projects and technical assistance programs (assistance), certification confirming belonging of means, goods, works and services to technical assistance (assistance) and also control of its target use" (The Russian Federation Code, 1999, N 39, the Art. 4630) and of 06.09.2000 N 659 "About modification of separate decisions of the Government of the Russian Federation" (The Russian Federation Code, 2000, N 37, 3725) I order to the Art.:
1. Approve the enclosed Instruction about procedure for customs clearance of the goods imported on customs area of the Russian Federation as technical assistance (assistance).
2. Provide for the purpose of realization of provisions of the specified Instruction:
- interaction with the working office of the Commission on questions of the international technical assistance under the Government of the Russian Federation, the interested ministries and departments concerning determination of belonging of goods to technical assistance (assistance) and the organization of work on application of privileges for customs payment concerning such goods - to Head department of the federal customs income (E.A.Safarov);
- the organization of customs clearance and control concerning the goods imported as technical assistance (assistance), to Head department of the organization of customs control (A. V. Galaktionov);
- the organization of control of target use of the goods imported as technical assistance (assistance) - to Management of customs inspection (A. L. Volkov).
3. To provide to chiefs of regional customs authorities and customs control of target use of the goods imported as technical assistance (assistance) including by carrying out selective checks of their target use.
4. To chiefs of customs authorities to bring contents of this order to the attention of staff, and also customs applicants in the region of the activities.
5. To exercise control of execution of this order to the vice-chairman of the State Customs Committee of Russia A. A. Kaulbars.
This order becomes effective after thirty days after its official publication.
ACTING chairman of Committee
colonel general of Customs Service V. V. Meshcheryakov
Appendix
to the order of STC Russian Federation of October 8, 2000 No. 911
1. The instruction about procedure for customs clearance of the goods imported on customs area of the Russian Federation as technical assistance (assistance) (further - the Instruction), determines features of customs clearance of the goods imported on customs area of the Russian Federation as technical assistance (assistance) for projects implementation and the technical assistance programs (assistance) registered according to the Order of registration of projects and technical assistance programs (assistance), certification, confirming belonging of means, goods, works and services to technical assistance (assistance) and also control of its target use approved by the order of the Government of the Russian Federation of 17.09.99 N 1046 (The Russian Federation Code, 1999, N 39, Art. 4630; 2000, N 37, Art. 3725).
2. In the text of the Instruction the following concepts are used.
Technical assistance - type of the free aid (assistance) provided for the purpose of support in implementation of economic, social reforms and implementation of disarmament by carrying out conversion, utilization of arms and military equipment, holding radiation and ecological actions for the treatment of the radioactive waste fulfilled by the nuclear fuel and other nuclear materials which are earlier saved up and (or) formed in case of operation and conclusion of objects of it peaceful and military use of atomic energy and also by carrying out researches, training, exchange of specialists, graduate students and students, transfer of experience and technologies, supplies of equipment and other material means.
The equipment and other material sredstvanauchno-laboratory tools, the medical equipment, devices, computer aids, office equipments, information sciences, transport and communication, scientific and technical editions, systems and tutorials, agricultural machinery, industrial equipment for conversion of agricultural products, other goods and the equipment (except for intended for all levels of the state and municipal organizations financed from budgets: special purpose vehicles for rendering medical ambulance, and also the portable diagnostic laboratories equipped with the special medical equipment, received by medical institutions for own needs; the cars intended for transportation of 10 people and more, imported for children's homes, orphanages, retirement homes and disabled people; the cars equipped with elevators for the wheelchairs imported for the centers of rehabilitation of disabled people), intended for implementation of specific projects and technical assistance programs, and also the money allocated for these purposes (further - goods).
Receivers of technical assistance - federal executive bodies of subjects of the Russian Federation, local government bodies, legal entities and physical persons.
Donors of technical assistance - foreign states, their federal or the municipalities, the international and foreign institutions or non-profit organizations providing technical assistance.
3. The commission on questions of the international technical assistance under the Government of the Russian Federation (further - the Commission) determines belonging of goods to technical assistance and makes decisions on reference of goods to technical assistance (assistance).
The commission performs coordination at the federal activity level of bodies, organizations and persons for obtaining and distribution of the international technical assistance.
4. Goods shall be used only for the purposes of the technical assistance intended to specific receivers and cannot be transferred to the third parties who are not project participants and technical assistance programs, are sold or leased.
Excise goods (products) cannot belong to free technical assistance (assistance) except for intended for all levels of the state and municipal organizations financed from budgets: special purpose vehicles for rendering medical ambulance, and also the portable diagnostic laboratories equipped with the special medical equipment, received by medical institutions for own needs; the cars intended for transportation of 10 people and more, imported for children's homes, orphanages, retirement homes and disabled people; the cars equipped with elevators for the wheelchairs imported for the centers of rehabilitation of disabled people.
5. For production of customs clearance of goods the receiver of goods or the customs applicant shows to customs authority the original of the certificate confirming belonging of goods to technical assistance (assistance), issued based on the decision of the Commission signed by the commission chairman or in case of absence of the commission chairman - his deputy and certified in accordance with the established procedure (further - the certificate). Each leaf of the shipping documents or specifications attached to the certificate shall be certified by stamp print with text "Technical assistance".
At the same time for the customs purposes the receiver of goods or the customs applicant represents to customs authority of the copy of the shown the certificate and shipping documents or specifications certified by the Commission in accordance with the established procedure. The specified documents are stored together with the cargo customs declaration (CCD) in the customs authority making customs clearance.
Specimen signatures of the commission chairman and his deputy are brought to the attention of customs authorities orders of the State Customs Committee of Russia.
6. The customs clearance of goods is made according to established procedure with giving of GTD which is filled according to the rules established by regulatory legal acts of the State Customs Committee of Russia when placing goods under the declared customs regime taking into account the following features of filling of separate columns.
Column 31. "Cargo pieces and description of goods"
Before introduction of data on the name of goods, their packagings and marking are in addition specified "Technical assistance".
Column 37. "Procedure"
In the last two figures of six-digit compound code of the procedure of movement of goods through customs border of the Russian Federation (code of feature of movement of goods) specify code of feature of movement of goods as technical assistance according to the Qualifier of the procedure of movement of goods through customs border of the Russian Federation.
Column 44. "Additional information / the submitted documents".
In case of declaration of goods which are carried to technical assistance by the decision of the Commission at number 7.1 specify number and date of this order, at number 9 specify number of the certificate.
7. The customs clearance of goods is made by customs authority in which region of activities there is receiver of these goods.
The customs clearance can be made in other customs authority in case of receipt of permission to production of customs clearance from customs authority in which region of activities there is receiver of these goods.
The customs authority making customs clearance of goods sends the copy of GTD, and also the copy of shipping documents or specifications to customs authority in which region of activities there is receiver of goods, for the subsequent control.
The customs clearance according to one certificate in two customs authorities or is more made only based on orders of the State Customs Committee of Russia.
8. Conditionally released goods concerning which privileges on customs payment are provided can be used only in those purposes in connection with which such privileges are provided.
9. The goods imported on customs area of the Russian Federation as technical assistance are exempted from import customs duty and the value added tax.
Imported as technical assistance intended for all levels of the state and municipal organizations financed from budgets: special purpose vehicles for rendering medical ambulance, and also the portable diagnostic laboratories equipped with the special medical equipment, received by medical institutions for own needs; the cars intended for transportation of 10 people and more, imported for children's homes, orphanages, retirement homes and disabled people; the cars equipped with elevators for wheelchairs, imported for the centers of rehabilitation of disabled people are exempted from import customs duty.
10. The customs clearance of goods is made using privileges on payment of import customs duty and value added tax (VAT) on condition of representation by the receiver of goods or the customs applicant of the documents specified in Item 5 of the Instruction.
11. Customs duties for customs clearance of goods are levied in currency of the Russian Federation in the amount of 0,1 of % of customs value of such goods.
12. Customs authorities in which region of activities there are receivers of goods record cost amounts of the goods imported with provision of privileges on payment of import customs duties and the VAT and exercise control of target use of such goods by receivers after their release according to the declared customs regime.
Customs authorities in which region of activities there are receivers of goods or their structural divisions perform target use of the specified goods by receivers according to the procedure established by the legislation of the Russian Federation.
13. Customs authorities in coordination with the State Customs Committee of Russia participate in actions for control of target use of goods according to the annual and quarterly plans approved by the Commission or with its personal errands.
14. The decisions made by customs authorities by results of checks go to the State Customs Committee of Russia for the subsequent submission to the Commission.
15. In case of establishment of violations of target use of conditionally released goods by the Commission customs authorities require payment of the amount of import customs duties, the VAT and accomplishment of other requirements established by the legislation of the Russian Federation.
In case of delay of customs payment are subject to charge of penalty fee in accordance with the legislation of the Russian Federation.
In case of failure to pay to customs authority at the scheduled time of the amount of customs payments and penalty fee collection of the specified amount of customs payments and penalty fee is made according to the procedure established by the legislation of the Russian Federation.
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