ORDER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of August 7, 2009 No. 1424

About the features of declaring of the vehicles which are back imported on customs area of the Russian Federation which are earlier temporarily exported from this territory and underwent to transactions on repair and (or) other transactions, not subject to exemption of customs duties, taxes

For the purpose of realization of provisions of Articles 63, 124, Item 3 of Article 279, 331 Customs code of the Russian Federation (Russian Federation Code, 2003, N 22, Art. 2066, N 52 (p. I), Art. 5038; 2004, N 27, Art. 2711, N 34; Art. 3533, N 46 (p. I), Art. 4494; 2005, N 30 (p. I), Art. 3101, 2006, N 1, Art. 15, N 3, Art. 280, N 8, Art. 854, N 52 (p. II), Art. 5504; 2007, N 1 (p. I), Art. 29, N 24, Art. 2831, N 27, Art. 3213, N 31, Art. 4011, N 45, Art. 5417, N 50, Art. 6246; N 26, of the Art. 3022, N 48, Art. 5500, N 49, Art. 5748; 2009, N 1, 17, of the Art. 22) I order to the Art.:

1. Determine that when declaring in goods quality of the vehicle which is back imported on customs area of the Russian Federation which is earlier exported from customs area of the Russian Federation according to customs regime of temporary export and underwent outside customs area of the Russian Federation to transactions on repair and (or) other transactions to which partial exemption of customs duties is applied of taxes in relation to procedure, stipulated in Clause 207 Customs codes of the Russian Federation concerning collection of customs duties, taxes when importing products of conversion according to customs regime of outward processing as the customs declaration the entrance/exit declaration on the vehicle can be applied, which form is approved by the order of the State Customs Committee of Russia of August 21, 2003 N 916 "About approval of form of the entrance/exit declaration on the vehicle" (it is registered by the Ministry of Justice of the Russian Federation 04.09. 2003, рег. N 5045), with the leaf of calculation of customs payments (the daleetamozhenny declaration) attached to it. The customs declaration is constituted in duplicate.

The entrance/exit declaration (further - VVD) is filled in in relation to the procedure established by the order of the State Customs Committee of Russia of August 21, 2003 N 916 "About approval of form of the entrance/exit declaration on the vehicle", except for procedure for filling of columns 2, for 12, 13.

In column 12 VVD data on the made transactions on repair and (or) other transactions and details of the documents confirming carrying out such transactions are specified.

The leaf of calculation of customs payments is drawn up in writing or by means of printers on paper of format A 4, and also can be provided in electronic form.

2. Determine that in leaf of calculation of customs payments:

under figure "1" - the information about the customs applicant is specified, namely:

a) if customs applicant is the legal entity, then the name containing data on its form of business (the abbreviated name if such abbreviated name is provided by the constituent document), the identification taxpayer number (ITN) and reason code of registration (check point) appropriated to the customs applicant in accordance with the legislation of the Russian Federation about taxes and fees, the address of the customs applicant is specified;

b) if on behalf of the customs applicant its separate division acts, then in addition to the called information about the legal entity data on separate division, its address, and also data on the document confirming powers of the customs applicant are specified;

c) if customs applicant is the physical person (including registered in the territory of the Russian Federation as the individual entrepreneur), then surname, the name, middle name, and also the address to which constantly lives are entered or the physical person, and also INN (is registered in case of its availability) and data on the identity document of physical person;

d) if declaration of goods on behalf of the customs applicant is made by the customs broker (representative), then number and date of issue of the certificate on inclusion in the Register of customs brokers (representatives), INN and check points appropriated to the customs broker (representative) in accordance with the legislation of the Russian Federation about taxes and fees (with putting down between the specified data of sign of divider "/"), and also number and date of the conclusion of the contract of the customs broker (representative) with the customs applicant in addition is specified;

under figure "2" the cost of transactions on conversion of the vehicle which is back imported on customs area of the Russian Federation which is earlier exported from customs area of the Russian Federation according to customs regime of temporary export and underwent outside customs area of the Russian Federation to transactions on repair and (or) other transactions determined in accordance with the legislation of the Russian Federation is specified;

under figure "3" calculation of the amounts of customs duties for customs clearance, and also the amounts of customs duties, taxes, in relation to procedure, stipulated in Clause 207 Customs codes of the Russian Federation, concerning collection of customs duties, taxes when importing products of conversion according to customs regime of outward processing proceeding from rates of the customs duties, taxes and the foreign exchange rate to currency of the Russian Federation established by the Central bank of the Russian Federation, operating on the date of adoption of the customs declaration is made.

3. Determine that data on calculation of the amounts of customs duties for customs clearance and the amounts of customs duties, taxes are specified in relation to the procedure established for filling of column 47 of the cargo customs declaration (CCD) when declaring the foreign goods imported on customs area of the Russian Federation and (or) issued for free circulation according to the Instruction about procedure for filling of the cargo customs declaration and transit declaration approved by the order of FCS of Russia of September 4, 2007 N 1057 (it is registered by the Ministry of Justice of the Russian Federation 26.09.2007, рег. N 10183) (in edition of orders of FCS of Russia of September 10, 2008 N 1114 (it is registered by the Ministry of Justice of the Russian Federation 26.09.2008, рег. N 12349), of September 22, 2008 N 1157 (it is registered by the Ministry of Justice of the Russian Federation 26.09.2008, рег. N 12350), of December 25, 2008 N 1670 (it is registered by the Ministry of Justice of the Russian Federation 11.02. 2009, рег. N 13298).

4. Determine that the data declared in the customs declaration make sure person which constituted the customs declaration and are signed by the worker of this person in column 13 VVD and in the right bottom corner of leaf of calculation of customs payments with indication of:

surnames, name, middle name, type, number and date of issue of the identity document of person which filled in the customs declaration, post of this person in staff of the customs applicant if the customs declaration is constituted by the legal entity, or in staff of the customs broker (representative);

data on the document certifying the power of the person which filled in the customs declaration:

a) number and document date, certifying power of the head of the customs applicant or customs broker (representative) according to the Federal Law, other regulatory legal act or the constituent document if the customs declaration is completed by the head of the specified person;

b) number and date of issue of the power of attorney on making of actions on behalf of the customs applicant or the customs broker (representative), and also effective period of the power of attorney (if such term is established) if the customs declaration is filled in with the worker of the customs applicant or the customs broker (representative).

The certificate of data is made by putting down of seal if in accordance with the legislation of the Russian Federation the specified person submitting documents have seal.

5. Determine that adoption of the customs declaration makes sure customs authority by assignment of registration number by it in accordance with the established procedure.

Registration number is put down in column 2 VVD and in the upper right corner of leaf of calculation of customs payments.

After release implementation (conditional release) one copy of the customs declaration remains in customs authority, another returns to the customs applicant.

6. Along with the customs declaration to submit the documents necessary for customs clearance specified in subitems "a", "v", "g", "e", "zh", "z", "k", "p" and "shch" of Item 1 of the List of the documents and data necessary for the customs clearance of goods according to the chosen customs regime approved by the order of FCS of Russia of April 25, 2007 N 536 (it is registered by the Ministry of Justice of the Russian Federation 01.06. 2007, рег. N 9585) (in edition of orders of FCS of Russia of March 18, 2008 N 282 (it is registered by the Ministry of Justice of the Russian Federation 31.03.2008, рег. N 11424), of September 30, 2008 N 1215 (it is registered by the Ministry of Justice of the Russian Federation 20.10. 2008, рег. N 12516), of October 13, 2008 N 1276 (it is registered by the Ministry of Justice of the Russian Federation 06.11. 2008, рег. N 12581), of February 11, 2009 N 173 (it is registered by the Ministry of Justice of the Russian Federation 18.03. 2009, рег. N 13538). Documents, the confirmatory data on transactions declared in the customs declaration on repair and (or) other transactions with the vehicle, about the cost of such transactions, expenses connected with movement of the vehicle to the place of conversion and back are in addition submitted.

7. To make payment of the amounts of customs payments based on the customs receipt order.

8. For public relations (A. V. Smelyakov) to provide to management publication of this order in official publications of FCS of Russia.

9. To impose control of execution of this order on the deputy manager of FCS of Russia S. O. Shokhin.

This order becomes effective after 90 days from the date of its official publication.

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