ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

of November 27, 2003 No. 647-r

About approval of Methodical instructions about procedure for application by customs authorities of the provisions of the Customs code of the Russian Federation relating to customs payments

For the purpose of uniform application of provisions of the Customs code of the Russian Federation by customs authorities (The Russian Federation Code, 2003, N 22, the Art. 2066) I oblige:

1. Approve the enclosed Methodical instructions about procedure for application by customs authorities of the provisions of the Customs code of the Russian Federation relating to customs payments (daleemetodichesky instructions).

2. Chiefs of customs authorities of the Russian Federation to provide application of Methodical instructions.

3. The vice-chairman of the State Customs Committee of Russia A. A. Kaulbars to exercise control of execution of this order.

This order becomes effective since January 1, 2004.

Appendix

to the order of STC Russian Federation of November 27 200Z years No. 647-r

Methodical instructions about procedure for application by customs authorities of the provisions of the Customs code of the Russian Federation relating to customs payments

These Methodical instructions about procedure for application by customs authorities of the provisions of the Customs code of the Russian Federation relating to customs payments (further - Methodical instructions), are developed based on the Customs code of the Russian Federation (The Russian Federation Code, 2003, N 22, the Art. 2066), parts one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134, N 32, Art. 3341; 2001, N53 (part I), Art. 5016, Art. 5026; 2002, N1 (part I), Art. 2; 2003, N 22, Art. 2066, N 23, Art. 2174, N 27, Art. 2700 (part I), N 28, Art. 2873), parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340, Art. 3341; 2001, N1 (part II), Art. 18, N 23, Art. 2289, N33 (part I), Art. 3413, Art. 3421, Art. 3429, N 49, Art. 4554, Art. 4564, N53 (part I), Art. 5015, Art. 5023; 2002, N1 (part I), Art. 4, N 22, Art. 2026, N 30, 3021, Art. 3027, Art. 3033, N52 (part I), Art. 5138; 2003, N 1, the Art. 2, the Art. 5, the Art. 6, the Art. 8, the Art. 11, N 19, the Art. 1749, N 21, the Art. 1958, N 22, the Art. 2066, N 23, the Art. 2174, N 26, the Art. 2567, N 27, Art. 2700 (part I), N 28, the Art. 2874, the Art. 2879, the Art. 2886), the Law of the Russian Federation "About customs tariff".

Customs duties, taxes concerning the goods moved with physical persons for private use in the international mailings, and on power lines are applied by pipeline transport taking into account the features provided by the Customs code of the Russian Federation (further - the Customs code) and regulatory legal acts of the State Customs Committee of Russia.

I. General provisions

1. Customs payments and their types

1.1. According to Article 318 of the Customs code treat customs payments:

- import customs duty;

- export customs duty;

- the value added tax levied in case of commodity importation on customs area of the Russian Federation;

- the excise levied in case of commodity importation on customs area of the Russian Federation;

- customs fees.

1.2. The special, anti-dumping and compensatory duties established in accordance with the legislation of the Russian Federation about measures for protection of economic interests of the Russian Federation when implementing foreign trade in goods are levied by the rules provided by the Customs code for collection of import customs duty.

Considering that application of the specified duties is restriction of economic nature, the special, anti-dumping and compensatory duties are collected concerning the goods placed under the customs regimes providing application of prohibitions and the restrictions set in accordance with the legislation of the Russian Federation about state regulation of foreign trade activity, for example, release for internal consumption, conversion on customs area.

2. Origin and the termination of obligation on payment of customs duties, taxes

2.1. According to Item 1 of Article 319 of the Customs code when moving goods through customs border the obligation on payment of customs duties, taxes arises:

- in case of commodity importation - from the moment of crossing of customs border;

- in case of commodity exportation - from the moment of submission of the customs declaration or making of the actions which are directly directed to commodity exportation from customs area of the Russian Federation.

2.2. According to Item 3 of Article 319 of the Customs code concerning the goods issued for free circulation on customs area of the Russian Federation or exported from this territory, obligation on payment of customs duties, taxes stops in the following cases, stipulated in Article 44 parts one of the Tax Code of the Russian Federation:

- with payment of customs duties, taxes by the payer;

- with emergence of circumstances with which the legislation on taxes and (or) charges connects the termination of obligation on payment of customs duties, taxes;

- with the death of the payer or with recognition by his dead according to the procedure, established by the civil legislation of the Russian Federation;

- with liquidation of the organization payer after carrying out all calculations by liquidation commission with budgets (off-budget funds) according to article 49 of the Tax Code of the Russian Federation.

Of taxes, for example, cancellation of tax or collection (Item 5 of article 3 of the Tax Code of the Russian Federation), introduction in accordance with the established procedure of the privilege exempting from the tax discharge or collection (article 56 of the Tax Code of the Russian Federation), retroactive can be circumstances with which the legislation on taxes and (or) charges connects the termination of obligation on payment of customs duties.

3. Cases when customs duties, taxes are not paid

According to Item 2 of Article 319 of the Customs code customs duties, taxes are not paid if:

- in accordance with the legislation of the Russian Federation or Customs code:

- goods are not assessed with customs duties, taxes;

- concerning goods conditional full relief from payment of customs duties, taxes, - during action of such release is provided and in case of observance of conditions in connection with which such release is provided;

- total customs value of the goods imported on customs area of the Russian Federation within one week to one receiver does not exceed 5000 rubles;

- before release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by the Customs code, foreign goods were destroyed or irretrievable lost owing to accident or force majeure or as a result of natural wear or transportations, storages or using (operation) decreased under normal conditions;

- goods address to federal property according to Article 428 of the Customs code and other Federal Laws (The Russian Federation Code of Administrative Offences, the Criminal Code of the Russian Federation).

4. Restrictions on the total amount of customs duties, taxes concerning the goods imported on customs area of the Russian Federation

According to Article 321 of the Customs code the total amount of import customs duties, taxes concerning the goods imported on customs area of the Russian Federation cannot exceed the amount of customs duties, the taxes which are subject to payment if goods were issued for free circulation in case of their import to customs area of the Russian Federation, without penalty fee and percent, except as specified, when the amount of customs duties, taxes increases owing to change of rates of customs duties, taxes when the rates of customs duties, taxes operating on the date of adoption of the customs declaration by customs authority in case of the statement of the changed customs regime are applied to goods.

In the specified cases of the amount of the paid customs duties, taxes in case of prior customs regime are subject to offsetting in case of payment of the amounts of customs duties, taxes in accordance with the terms of newly elected customs regime.

5. Persons responsible for payment of customs duties, taxes

5.1. According to Item 1 of Article 320 of the Customs code person responsible for payment of customs duties, taxes, the customs applicant is. If declaring is made by the customs broker (representative), then according to Item 2 of Article 144 of the Customs code he bears the same responsibility for payment of customs duties, taxes as the customs applicant.

Thus, in case of declaration of goods by the customs broker, in case of identification by customs authority of the fact of failure to pay or incomplete payment of customs duties, taxes, collection can be made both from the customs applicant, and from the customs broker, taking into account provisions of Item 5.2.2 of Methodical instructions.

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