of December 9, 2003 No. 666-r
About approval of the Instruction about features of application by customs authorities of providing customs payment in case of internal and international customs transit
For the purpose of ensuring uniform application of provisions of the Customs code of the Russian Federation (The Russian Federation Code, 2003, N 22, of the Art. 2066), and taking into account the order of the State Customs Committee of Russia of 29.10.2003 of N 596-p "About approval of the Operating procedure of customs authorities with providing customs payment" when placing goods under the procedure of internal customs transit or customs regime of the international customs transit I oblige:
1. Approve the enclosed Instruction about features of application by customs authorities of providing customs payment in case of internal and international customs transit (further - the Instruction).
2. To provide chiefs of customs:
- application of the Instruction when placing goods under the procedure of internal customs transit or customs regime of the international customs transit;
- development of order of interaction of divisions of customs during the work with providing customs payment.
3. To head department of the organization of customs control (A. V. Galaktionov), to Head department of the federal customs income (E.A.Safarov) to exercise control of work of customs authorities on providing customs payment in case of internal and international customs transit of goods.
4. To the vice-chairman of the State Customs Committee of Russia V.V.Shpaginu to exercise control of execution of this order.
This order becomes effective since January 1, 2004.
Chairman of Committee
valid counselor of state
Customs Service of the Russian Federation M. V. Vanin
Appendix
to the order of STC Russian Federation of December 9, 2003 No. 666-r
1. This Instruction about features of application by customs authorities of providing customs payment in case of internal and international customs transit (further - the Instruction) determines operating procedure of customs authorities of the Russian Federation when using as measure for ensuring compliance with the customs legislation of the Russian Federation in case of internal or international customs transit of providing customs payment.
2. The instruction is developed taking into account the Operating procedure of customs authorities with the providing customs payment (further - the Procedure) approved by the order of the State Customs Committee of Russia of 29.10.2003 of N 596-p and according to other regulatory legal acts of the State Customs Committee of Russia.
3. As confirmation about introduction of providing customs payment with the bank guarantee, guarantee agreement, cash pledge or the agreement of the pledge in case of internal or international customs transit issued according to operating procedure of customs authorities with the general providing customs payment established by regulatory legal acts of the State Customs Committee of Russia the warranty certificate (further - the certificate) in the form given in appendix 2 to the Provisional regulations for use of bank guarantees by customs authorities in case of transit and the goods delivery under customs control approved by the order of the State Customs Committee of Russia of 11.01.1996 N 18 is applied (further - the Provisional regulations approved by the order of the State Customs Committee of Russia of 11.01.1996 of N 18).
4. Control of use of the certificates provided with the bank guarantee, the guarantee agreement, cash pledge or the agreement of pledge is performed by inspection departments behind customs transit (OKTT) of the customs which accepted the bank guarantee, the guarantee agreement, cash pledge or the agreement of pledge and issued certificates.
5. Drawing to guarantors of requirements about payment of receivable money for the unexecuted obligations provided with the bank guarantee, the guarantee agreement, cash pledge or the agreement of pledge is performed according to regulatory legal acts of the State Customs Committee of Russia by departments of the federal customs income and the cash accounting of the customs which accepted the bank guarantee, the guarantee agreement, cash pledge or the agreement of pledge.
6. When providing customs payment in the form of bank guarantees, guarantee agreements, cash pledges or agreements of pledge when such providing is general, as customs transaction it is specified that this providing will be applied in case of internal or international customs transit.
7. In case of providing customs payment with the bank guarantee in case of internal or international customs transit acceptance, registration, control of execution and return of the bank guarantee are performed by departments of the federal customs income and the cash accounting of any customs according to the Section II of the Procedure and taking into account provisions of Sections 2-5, except for of Item 2. 2, the Provisional regulations approved by the order of the State Customs Committee of Russia of 11.01.1996 N 18.
8. The inspection department behind customs transit of customs based on the customs receipt order (CRO) confirming acceptance as providing customs payment of the bank guarantee performs issue, registration and control of use according to the Section VI of the Instruction.
9. The customs can accept the bank guarantee providing the obligation of carrier to customs authorities both in case of one and in case of several transportations of goods according to procedures of internal or international customs transit on one vehicle or on several vehicles.
10. In case of providing customs payment in case of internal or international customs transit with the guarantee agreement when the warehouse keeper of temporary storage acts as the guarantor, of customs warehouse or duty-free shop (in transit goods to duty-free shop and within the amount of the providing brought by it), its conclusion and registration, control of its execution are exercised by department of the federal customs income and the cash accounting of customs (customs of departure or appointment) which granted the certificate on inclusion in the Register of owners of warehouses of temporary storage or the Register of owners of customs warehouses, according to Sections 2 and 3, except for of the fourth paragraph of Item 2. 7, the Provisional regulations for use of guarantee agreements by customs authorities in case of transit and the goods delivery under customs control approved by the order of the State Customs Committee of Russia of 14.05.1996 N 287 (further - the Provisional regulations approved by the order of the State Customs Committee of Russia of 14.05.1996 of N 287) and with the Section IV of the Procedure (except for Items 62-65).
It is recommended to sign guarantee agreements in the form given in appendix 1 to the Provisional regulations approved by the order of the State Customs Committee of Russia of 14.05.1996 N 287.
The guarantee agreement on behalf of customs is signed by the chief of customs or person authorized by it.
11. The customs can accept the guarantee agreement providing the obligation of carrier to customs authorities both in case of one and in case of several transportations of goods according to procedures of internal or international customs transit on one vehicle or on several vehicles.
12. The inspection department behind customs transit of customs based on TPO confirming the conclusion as providing customs payment of the guarantee agreement performs issue, registration of the certificate and control of its use according to the Section VI of the Instruction.
13. If person which is not specified in Item 10 of this Instruction acts as the guarantor, the conclusion of the guarantee agreement is performed according to the Section IV of the Procedure including approval of the draft agreement of the State Customs Committee of Russia.
14. In case of providing customs payment in case of internal or international customs transit with cash pledge its acceptance and control of its use is exercised by the division of customs which made the decision on acceptance of this type of providing customs payment according to the Section III of the Procedure.
15. The customs can accept the cash pledge providing accomplishment by carrier of obligations to customs authorities of both one, and several transportations of goods according to procedures of internal or international customs transit on one vehicle or on several vehicles.
The customs receipt is issued on each (one) transportation of goods on each (one) vehicle.
16. The inspection department behind customs transit of customs based on the customs receipt confirming acceptance as providing customs payment of cash pledge performs issue, registration of the certificate and control of its use according to the Section VI of the Instruction.
In cases of providing customs payment in case of internal or international customs transit for one transportation of goods on one vehicle by cash pledge the customs post can exercise its acceptance and control of its use, and also issue, registration of the certificate and control of its use.
17. In case of providing customs payment in case of internal or international customs transit with the agreement of pledge its conclusion, acceptance and control of its execution exercises department of the federal customs income and the cash accounting of customs according to the Section IV of the Procedure.
18. The inspection department behind customs transit based on TPO confirming the conclusion as providing customs payment of the agreement of pledge performs issue, registration of the certificate and exercises control of its use according to the Section VI of the Instruction.
19. Confirmation of providing customs payment in case of internal or international customs transit by the bank guarantee, the guarantee agreement, cash pledge or the agreement of pledge for customs authority of departure which will issue permission to goods placement under the procedure of internal or international customs transit is the certificate.
20. The certificate is issued on each (one) transportation of goods on each (one) vehicle.
21. Issue, accounting and control of obligation fulfillment according to the drawn-up certificates are exercised by OKTT of customs according to the procedure established by regulatory legal act of the State Customs Committee of Russia taking into account the following features.
22. The certificate with certain amount of providing can be used in transit goods on the vehicle concerning which the smaller amount of providing is required.
23. Based on TPO which is drawn up by department of the federal customs income and the cash accounting, OKTT issues to person which provided them the necessary number of certificates taking into account the total amount of guarantee.
The certificate is filled in taking into account the following features:
- if as providing customs payment the guarantee agreement, cash guarantee or the agreement of pledge is accepted, in the column "based on the bank guarantee" words of "bank guarantee" are crossed out and it is specified "guarantee agreement" or "the customs receipt", or "the agreement of pledge";
- in the column "issued" details of the guarantor or person who posted cash bail or drew up the agreement of pledge are specified;
- in the column "This Certificate Is Issued" details of person who will get permission to internal or international customs transit are specified;
- the column "Completion Date of Obligations of Carrier on Guarantee" is not filled in if as providing customs payment cash pledge is accepted;
- on the back the certificate the columns "Customs Authority of Departure" and "Customs Authority of Appointment" are filled in.
24. The inspection department behind customs transit of goods exercises control of the number of the issued and registered certificates based on the copy of TPO or the customs receipt on the back of which numbers of the drawn-up certificates and completion dates of obligations on them are specified.
Information on all drawn-up certificates is entered in register of certificates on providing introduction (appendix 1).
25. The inspection department behind customs transit with use of operational communication channels sends information on the drawn-up certificate to customs authority of departure.
26. In case of issue of permission to internal or international customs transit the customs authority of departure has the right to accept as the document confirming introduction of providing customs payment, the certificate.
In case of issue of permission to internal or international customs transit the certificate can accept only that customs authority which is specified in the certificate as customs authority of departure.
27. Certificates can be used as the document confirming introduction of providing customs payment in case of internal or international customs transit provided that effective period of the bank guarantee, guarantee agreement or agreement of pledge based on which they are issued exceeds the term of the expected end of transportation of goods in case of internal or international customs transit for two months at least.
28. The customs authority of departure grants permission for internal or international customs transit according to the Customs code of the Russian Federation and regulatory legal acts of the State Customs Committee of Russia relating to internal or international customs transit. At the same time on the back the certificate the official of customs authority of departure specifies number of the transit declaration, delivery date of goods, date of issue of permission to internal or international customs transit, signing the specified data and putting down print of personal number seal.
In column 52 of the transit declaration (if the transit declaration is submitted on the form of the established sample) or in the right upper corner of the transport (transportation) document at registration number of the transit declaration (if as the transit declaration business, transport (transportation) documents are used) specify code of measure for ensuring compliance with the customs legislation of the Russian Federation in case of internal or international customs transit and registration certificate number.
29. The certificate remains in customs authority of departure and is stored together with check sheet of the transit declaration or set of the documents used as the transit declaration.
30. For delivery confirmation of goods in customs authority of appointment the carrier has the right to provide to the customs which registered the bank guarantee, the guarantee agreement, the customs receipt or the agreement of pledge, the third leaf of the transit declaration or set of the documents used as the transit declaration and also the certificate on completion of internal customs transit (in cases when issue of the certificate on completion of internal customs transit is provided by regulatory legal acts of the State Customs Committee of Russia) with marks of customs authority of appointment about proper completion of internal or international customs transit (further - the documents confirming the goods delivery).
31. If the customs which issued the certificate is not customs of appointment:
a) the inspection department behind customs transit of customs of departure within a day from the moment of issue of permission to internal or international customs transit informs with use of operational communication channels the customs which issued the certificate on goods placement under the procedure on internal or the international customs transit with indication of number of the transit declaration, the certificate and delivery date;
b) the inspection department behind customs transit of customs of appointment within a day from the moment of completion of the procedure of internal or international customs transit sends with use of operational communication channels to the customs which issued the certificate, confirmation on completion of internal or international customs transit;
c) the inspection department behind customs transit of customs of appointment within three days from the moment of completion of the procedure of internal or international customs transit sends courier communication verified copies of the documents confirming the goods delivery to the customs which issued the certificate;
d) repayment of the certificate in the customs which issued them is made according to the procedure provided by the Instruction after receipt of the documents and data provided by subitems "b" and "v".
32. After receipt of the documents confirming the goods delivery, the official of OKTT of customs settles the certificate which details are specified in these documents, by specifying of the copy of TPO issued based on the bank guarantee, the guarantee agreement or the agreement of pledge or the copy of the customs receipt confirming introduction of cash pledge, the document numbers confirming the goods delivery on the back, putting down the signature and print of personal number seal.
Copies of the documents confirming the goods delivery with marks of customs authorities of appointment are stored in archive of the customs which registered the bank guarantee, the guarantee agreement, cash pledge or the agreement of pledge.
33. If the customs which issued the certificate is customs of departure, for the purposes of repayment of OKTT of customs of the certificate the electronic confirmation about the goods delivery under customs control directed by customs of appointment with use of the automated control system behind customs transit with the subsequent representation in OKTT of customs of documents according to Item 30 of this Instruction is used. Irrespective of availability in customs of departure of electronic confirmation about the goods delivery under customs control for the purposes of repayment of the certificate the carrier has the right to submit the mentioned documents to this customs.
34. Unused certificates after completion date of obligations according to the bank guarantee, the guarantee agreement or the agreement of pledge are not accepted by customs authorities of departure.
The issued certificates with the expired completion date of obligations are removed from control OKTT of the customs which issued the certificate after obtaining on operational communication channels from customs authority of departure of information that these certificates were not shown and permissions to internal or international customs transit on them were not issued. The official of OKTT brings in the column 10 of register of certificates on introduction of providing and on the back of the copy of TPO or the customs receipt the record "It Is Removed from Control" and document number of customs authority of departure, putting down the signature and print of personal number seal. Information on the specified certificates is transferred to department of the federal customs income and the cash accounting of customs.
35. In case of nondelivery of the goods transported according to procedures of internal or international customs transit, OKTT of the customs which found this fact informs with use of operational communication channels on it department of the federal customs income and the cash accounting of the customs which issued the certificate, within a day from the moment of initiation of proceedings about administrative offense according to the Code of Administrative Offences of the Russian Federation.
36. The certificate confirming providing customs payment in case of internal and international customs transit is drawn up according to the Instruction as when providing customs payment for one transportation of goods on one vehicle, and in case of general providing customs payment.
37. If permission to internal customs transit in transit of goods from the location of customs authority of appointment to the storage location (warehouse of temporary storage, customs warehouse) is issued to the warehouse keeper of temporary storage (customs warehouse), the certificate confirming providing customs payment can be drawn up on the basis and within the amount of providing customs payment of activities of the warehouse keeper of temporary storage (customs warehouse). At the same time the customs post which is customs authority of appointment can issue, register and exercise control of use of the certificate according to the Instruction.
Chief of Head department
organizations of customs control
lieutenant general of Customs Service A. V. Galaktionov
to the Instruction about features of application by customs authorities of providing customs payment in case of internal or international customs transit
Register of certificates on providing introduction
+-----+----------+------+--------------+----------+------------+------------+-------------+-----------+--------------------+-------
|N п/п| Номер ТПО|Номер |Данные о лице,| Вид |Таможенный | Таможенный | Срок | Номер | Дата доставки |Приме-|
| |и дата его|серти-| которое будет|транспорта| орган | орган, в | исполнения |транзитной | товаров и номер |чание |
| |оформления|фиката| получать | |отправления | регионе |обязательства|декларации,| свидетельства о | |
| | | | разрешение на| | |деятельности| |оформленной| завершении | |
| | | |внутренний или| | | которого | |таможенным | внутреннего | |
| | | | международный| | | находится | | органом | таможенного | |
| | | | таможенный | | | место | |отправления|транзита, или номер | |
| | | | транзит (ИНН,| | | доставки | | | дела об | |
| | | | наименование,| | | | | | административном | |
| | | | адрес или | | | | | |правонарушении и его| |
| | | | фамилия, | | | | | |дата или информация | |
| | | | инициалы, | | | | | |о снятии с контроля | |
| | | | паспортные | | | | | |и номер документа из| |
| | | | данные и др.)| | | | | | таможенного органа | |
| | | | | | | | | | отправления | |
+-----+----------+------+--------------+----------+------------+------------+-------------+-----------+--------------------+------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
+-----+----------+------+--------------+----------+------------+------------+-------------+-----------+--------------------+------+
| | | | | | | | | | | |
+-----+----------+------+--------------+----------+------------+------------+-------------+-----------+--------------------+------+
| | | | | | | | | | | |
+-----+----------+------+--------------+----------+------------+------------+-------------+-----------+--------------------+------+
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid according to the Order of the Federal Customs Service of the Russian Federation of 13.12.2012 No. 2531