of October 15, 2012 No. 04-30/51263
About the direction of explanations
In connection with the appeals of customs authorities of the Russian Federation arriving in FCS of Russia concerning transportation of the foreign vehicles moved with physical persons on customs area of the Customs union, we explain the following.
The order of the State Customs Committee of Russia of 21.08.2000 N 741 "About measures for enhancement of control of movement through customs border of the Russian Federation of vehicles" which approved the Procedure for delivery under customs control of the vehicles moved through customs border of the Russian Federation with physical persons and also the order of the State Customs Committee of Russia of 20.05.1996 N 304 "About the goods delivery under customs control" voided by physical persons 05.10.2010 and 01.01.2004 respectively.
According to the subitem 39 of Item 1 of article 4 of the Customs Code of the Customs Union (further - the Customs Code of the Customs Union) the specified vehicles are goods.
In transit foreign goods on customs area of the Customs union customs procedure of customs transit is applied. The procedure for movement of goods according to the specified customs procedure is established by Chapter 32 of the Customs Code of the Customs Union and Chapter 29 of the Federal Law of 27.11.2010 N 311-FZ "About customs regulation in the Russian Federation".
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