ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

of August 11, 2003 No. 872

About approval of Rules of the room of natural diamonds and diamonds under customs regimes of conversion on customs area, conversions under customs control and outward processings

For the purpose of realization of provisions of the Presidential decree of the Russian Federation of November 30, 2002 N 1373 "About approval of the Regulations on import to the Russian Federation and export from the Russian Federation of natural diamonds and diamonds" (The Russian Federation Code, 2002, N 49, the Art. 4874), the Federal Law of March 26, 1998 N 41-FZ "About precious metals and gemstones" (The Russian Federation Code, 1998, N 13, Art. 1463; of 05:04. 99, N 14, Art. 1664; of 14:01. 2002, N 2, Art. 131; of 13:01. 2003, N 2, 167) I order to the Art.:

1. Approve the enclosed Rules of the room of natural diamonds and diamonds under customs regimes of conversion on customs area, conversions under customs control and outward processings (further - Rules).

2. To customs authorities to perform according to Rules:

a) customs clearance and customs control of the natural diamonds and diamonds imported on customs area of the Russian Federation and exported from this territory;

b) issue of licenses for conversion of natural diamonds and diamonds on customs area, conversion under customs control and outward processing;

c) establishment in the customs purposes of obligatory quantity of exit of the products of conversion which are formed as a result of conversion of natural diamonds and diamonds.

3. To the vice-chairman of the State Customs Committee of Russia V. V. Shpagin to exercise control of execution of this order.

 

Appendix

to the order of STC Russian Federation of August 11, 2003 No. 872

Rules of the room of natural diamonds and diamonds under customs regimes of conversion on customs area, conversions under customs control and outward processings

I. General provisions

1. Customs clearance imported on customs area of the Russian Federation and exported from this territory according to customs regimes of conversion on customs area, and outward processings (further - customs regimes of conversion) natural diamonds and diamonds (except for natural diamonds both raw, and partially processed, imported (exported) for production diamonds) make conversions under customs control on specialized customs posts or in specialized departments of registration of precious metals and gemstones of customs authorities (further - specialized customs division - STP).

The customs clearance of natural diamonds both the raw, and partially processed, imported on customs area of the Russian Federation and exported from this territory according to customs regimes of conversion for production diamonds, makes the Specialized customs post of the Central excise customs located in Moscow.

2. The room of natural diamonds and diamonds under customs regimes of conversion is performed in the presence of the license for conversion granted according to the procedure established by the Customs code of the Russian Federation * and taking into account the features provided by these rules.

3. Licenses for conversion of natural diamonds and diamonds according to customs regimes of conversion are issued to the Russian person performing facet of natural diamonds for the purpose of production of diamonds and staying on the special registry in bodies of federal assay supervision (further - the applicant).

4. In the license for conversion of natural diamonds and diamonds it shall be specified that their identification in products of conversion is made by results of the state control of natural diamonds and diamonds and the products of conversion, the Ministry of Finance of the Russian Federation which is carried out by the state controllers made of them.

5. The natural diamonds and diamonds placed under customs regimes of conversion, and also which are formed as a result of their conversion products of conversion shall be shown to the state controllers of the Ministry of Finance of the Russian Federation for identification.

6. The state control when importing natural diamonds and diamonds to customs area of the Russian Federation for conversion is performed in the course of customs control. In case of their export from customs area of the Russian Federation for conversion the state control can be exercised before presentation of the natural diamonds and diamonds which are subject to conversion for customs control.

Upon the demand of customs authorities the state control of the natural diamonds and diamonds which are exported for conversion can be performed in the course of customs control.

7. The natural diamonds and diamonds imported on customs area of the Russian Federation or exported from this territory and represented for customs clearance according to one license for conversion are subject to declaring as one batch of natural diamonds and diamonds.

8. The conversion products received as a result of conversion of batch of natural diamonds and diamonds when placing under the declared customs regime according to established procedure are also subject to declaring as one batch.

II. Features of issue of licenses for conversion of natural diamonds and diamonds

9. For receipt of the license for conversion of natural diamonds both raw, and partially processed which can be used for production of diamonds the applicant addresses to the Central excise customs, and in other cases - to customs in which region of activities it is registered in accordance with the legislation of the Russian Federation (further - customs).

10. For receipt of the license for conversion on customs area or conversion under customs control of natural diamonds and diamonds the applicant in addition to the documents necessary for the customs purposes, represents to customs:

a) approval of the Ministry of Finance of the Russian Federation concerning obligatory quantity of exit of products of conversion of natural diamonds and diamonds (The procedure for establishment of quantity of exit of products of conversion is given in appendix 1 to these rules), and also lists of the imported (exported) goods and products of conversion (forms of lists are given in appendices 1 and 2 to the Procedure for establishment of quantity of exit of products of conversion);

b) the copy of the registration certificate of the Ministry of Finance of the Russian Federation, confirmatory that the applicant of the customs regimes specified in Item 10 uses gemstones in the activities.

11. For receipt of the license for outward processing of natural diamonds and diamonds the applicant represents except the documents specified in Item 10, confirmation of the Ministry of Finance of the Russian Federation of the fact that I will eat around natural diamonds specified in the statement for use of customs regime of conversion of goods out of customs area does not exceed on the date of receipt of confirmation of the Ministry of Finance of the Russian Federation, 15 percent of cost of the natural diamonds acquired by the applicant in the current year at subjects of their production in the State fund of precious metals and gemstones of the Russian Federation or in the state funds of precious metals and gemstones of subjects of the Russian Federation.

III. Features of the room of natural diamonds and diamonds under customs regimes of conversion

12. The applicant or the customs applicant represents to officials of STP the natural diamonds and diamonds placed under customs regimes of conversion, and also the cargo customs declaration (CCD) and other documents necessary for the customs purposes.

13. Customs control regarding identification of the natural diamonds and diamonds placed under customs regimes of conversion is performed with use of acts of the state control of the state controllers of the Ministry of Finance of the Russian Federation.

14. When importing to customs area of the Russian Federation all batch of the natural diamonds and diamonds intended for conversion, delivered to the warehouse of temporary storage (WTS) is shown to the state controllers of the Ministry of Finance of the Russian Federation for implementation of the state control.

15. The state control is exercised directly in specially equipped room of SVH or in production premises of Gokhran of Russia.

When carrying out the state control in Gokhran of Russia preliminary expert examination of natural diamonds and diamonds for the purpose of their identification is carried out in the room of SVH which is specially equipped for these purposes, and their sorting and certification for establishment of final classification and price-list cost in Gokhran of Russia. For this purpose the batch of natural diamonds and diamonds imported on customs area of the Russian Federation for conversion is brought to Gokhran of Russia under customs control according to the procedure established by the legislation of the Russian Federation on customs affairs.

16. The state control of natural diamonds and diamonds in case of their export from customs area of the Russian Federation for conversion can be carried out in production premises of Gokhran of Russia to their placement on SVH.

17. Opening of cargo piece and transfer to the state controllers of the Ministry of Finance of the Russian Federation of natural diamonds and diamonds for implementation of the state control are made by the authorized representative of SVH in specially equipped room of SVH in the presence of the applicant or the customs applicant and the official of STP.

18. When carrying out the state control in Gokhran of Russia transfer by the authorized representative of SVH of natural diamonds and diamonds to the state controllers of the Ministry of Finance of the Russian Federation is drawn up the delivery-acceptance certificate in four copies which distribute as follows:

- the first - to the official of STP;

- the second - to the state controllers of the Ministry of Finance of the Russian Federation;

- third - to the applicant or the customs applicant;

- the fourth - to the authorized representative of SVH.

19. If the state control cannot be complete during the working day, all batch of natural diamonds and diamonds is packed with imposing of means of identification of the applicant or customs applicant, official of STP, the authorized representative of SVH and the state controllers of the Ministry of Finance of the Russian Federation and placed in the specially allotted place for storage.

20. The state controllers of the Ministry of Finance of the Russian Federation report to the authorized representative of SVH natural diamonds and diamonds after implementation of the state control in the presence of the applicant or the customs applicant and the official of STP. If the state control was carried out in Gokhran of Russia, draw up the delivery-acceptance certificate in four copies (it is distributed according to the item 18).

21. In case of production of customs clearance of natural diamonds and diamonds according to customs regimes of conversion the official of STP in the graph of "S" GTD makes the following entry: "The act of the state control of natural diamonds and diamonds N ___ from _____ (number, month, year) is provided ______ (number, month, year)", signs it and assures personal number seal then it makes conditional release of natural diamonds and diamonds.

22. Specified in the act of the state control of natural diamonds and diamonds of the characteristic provided by the state controllers of the Ministry of Finance of the Russian Federation can be used when carrying out customs control.

23. The official of STP puts down print of personal number seal on the first copy of the act of the state control of natural diamonds and diamonds and hems it to the first copy of GTD.

24. The official of STP sends the copy of the act of the state control to the customs which granted the license for conversion of natural diamonds and diamonds where it is filed in case on the granted license.

IV. Features of customs clearance of products of conversion

25. The state control of products of conversion of natural diamonds and diamonds in case of their export can be carried out in production premises of Gokhran of Russia to their placement on SVH for export from customs area of the Russian Federation.

26. Identification of the exported (imported) on conversion natural diamonds and diamonds in products of conversion is performed by the state controllers of the Ministry of Finance of the Russian Federation. At the same time in the act of the state control there shall be conclusion that the imported (exported) products of conversion could be made of the exported (imported) natural diamonds and diamonds placed under customs regime of conversion _________ according to GTD N _________ (the act of the state control of natural diamonds and N ______ diamonds from ____ 200 _), under contract N ____ from ____ 200 __.

27. Presentation of products of conversion to the state control, and also their transfer after implementation of the state control, including the corresponding execution of delivery-acceptance certificates, is made according to Items 18 - 20 (except for numbers of copies of the act of the state control of products of conversion and remaining balance).

28. The act of the state control of products of conversion and remaining balance constitute in triplicate which are distributed as follows:

- the first - to the official of STP;

- the second - to the state controllers of the Ministry of Finance of the Russian Federation;

- third - to the applicant or the customs applicant.

The act of the state control of products of conversion and remaining balance is the document obligatory for customs control.

29. In case of production of customs clearance of products of conversion and remaining balance according to established procedure and according to the declared customs regime the official of STP in the graph of "S" GTD makes the following entry: "The act of the state control of products of conversion of N ___ from ___ (number, month, year) is provided ______ (number, month, year)", signs it, assures personal number seal then it makes conversion product output.

30. The official of STP on the first copy of the act of the state control of the natural diamonds and diamonds imported into the Russian Federation or exported from the Russian Federation in product quality of conversion and remaining balance puts down print of personal number seal and puts it to the first copy of GTD.

The official of STP sends the copy of the act of the state control of products of conversion and remaining balance to the customs which granted the license for conversion of natural diamonds and diamonds where it is filed in case on the license.

31. The total mass of products of conversion (products, waste of conversion, production losses) and remaining balance, specified in the act of the state control of products of conversion and remaining balance, shall not exceed the mass of goods for the conversion specified in the license for conversion and in the act of the state goods control for conversion which is drawn up by the state controllers of the Ministry of Finance of the Russian Federation.

_____________________________

* Sheets of the Congress of People's Deputies of the Russian Federation and 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; 1997, N 47, Art. 5341; 1999, N 7, Art. 879; 2002 N 1 (h 1), Art. 2; N 22, of Art. 2026; N 27, of Art. 2620.

Appendix 1

to Rules of the room of natural diamonds and diamonds under customs regimes of conversion on customs area, conversions under customs control and outward processings

Procedure for establishment of quantity of exit of products of conversion

1. Establishment of quantity of exit of the products of conversion which are formed as a result of conversion of natural diamonds and diamonds is performed by the customs which granted the license for conversion of natural diamonds and diamonds based on regulations of exit of the products of conversion approved by the applicant with the Ministry of Finance of the Russian Federation.

2. Approval of the Ministry of Finance of the Russian Federation shall meet the following requirements:

a) in the approval which is drawn up on the official form of the letter of the Ministry of Finance of the Russian Federation shall be specified:

- name and location of the applicant;

- number and date of the contract according to which are imported (are exported) for conversion natural diamonds and diamonds;

- name, quantity and cost of natural diamonds and diamonds and products of conversion;

- regulations of exit of products of conversion (can be specified ranging from minimum to the most admissible values);

b) approval shall be authorized signed the Deputy Minister of Finance of the Russian Federation with indication of date and putting down of impress of a seal of the established sample of the specified ministry;

c) in approval there shall not be corrections and erasures.

The applicant together with approval of the Ministry of Finance of the Russian Federation represents to customs lists of the imported (exported) goods for conversion and the exported (imported) conversion products in the established form (appendix 1 and 2).

The represented lists shall answer the following conditions:

a) each leaf of the list shall be signed by the head and the chief accountant of the applicant, and also the authorized Deputy Minister of Finance of the Russian Federation and is certified by the corresponding seals;

b) in lists there shall not be corrections and erasures.

Modification of the drawn-up inventories for conversion and products of conversion is performed according to this Procedure.

 

Appendix 1

to the Procedure for establishment of quantity of exit of products of conversion

Form of the list imported (exported) on conversion goods

 
+---+---------------+---------+------------+---------+----------+-----------+-------+-------------+
| N | Наименование  |Контракт,|Наименование|   Код   | Единица  |Количество | Стои- | Таможенный  |
|п/п|   заявителя   | дата и  |товара по ТН|товара по|измерения |  товара   | мость |   орган,    |
|   |               |  номер  | ВЭД России | ТН ВЭД  |    по    |           |товара,|производящий |
|   |               |         |            | России  |  ТН ВЭД  |           | руб.  | таможенное  |
|   |               |         |            |         |  России  |           |       | оформление  |
|   |               |         |            |         |          |           |       |   товара    |
+---+---------------+---------+------------+---------+----------+-----------+-------+-------------+
| 1 |       2       |    3    |     4      |    5    |    6     |     7     |   8   |      9      |
+---+---------------+---------+------------+---------+----------+-----------+-------+-------------+
|   |               |         |            |         |          |           |       |             |
+---+---------------+---------+------------+---------+----------+-----------+-------+-------------+
Подпись руководителя                        Подпись заместителя Министра
заявителя _____________                     финансов Российской Федерации

Подпись главного бухгалтера
заявителя______________

Печать заявителя                            Печать Минфина России

Appendix 2

to the Procedure for establishment of quantity of exit of products of conversion

Form of the list of the imported (exported) conversion products

 
+----+--------+--------+----------+--------+--------+--------+--------------------------+----------+
| N  |Наимено-|Контракт|Наименова-|  Код   |Единица | Стои-  |Количество (в пределах от |Таможенный|
|п/п | вание  |, дата и|ние товара| товара |измере- | мость  |        __ до __)         |  орган,  |
|    |заявите-| номер  |по ТН ВЭД | по ТН  | ния по |товара, +---------+--------+-------+производя-|
|    |   ля   |        |  России  |  ВЭД   | ТН ВЭД |  руб.  |товарной |отходов |потерь |   щий    |
|    |        |        |          | России | России |        |продукции|перера- |       |таможенное|
|    |        |        |          |        |        |        |         | ботки  |       |оформление|
+----+--------+--------+----------+--------+--------+--------+---------+--------+-------+----------+
| 1  |   2    |   3    |    4     |   5    |   6    |   7    |    8    |   9    |  10   |    12    |
+----+--------+--------+----------+--------+--------+--------+---------+--------+-------+----------+
|    |        |        |          |        |        |        |         |        |       |          |
+----+--------+--------+----------+--------+--------+--------+---------+--------+-------+----------+
Подпись руководителя                        Подпись заместителя Министра
заявителя _____________                     финансов Российской Федерации

Подпись главного бухгалтера
заявителя______________

Печать заявителя                            Печать Минфина России

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