of July 4, 2013 No. 01-11/28474
About international carriages using books of MDP
In FCS of Russia data from subordinate customs authorities on the become frequent cases of nondelivery of the goods moved with use of books of MDP that causes damage to the federal budget arrive.
So far remains not settled question of execution by Association of the international automobile carriers (further - ASMAP) the obligations on customs payment to customs authorities according to the Customs convention about international delivery of loads using the book of MDP, 1975 (further - the Convention MDP, 1975). As of June 1, 2013 the amount of such debt constitutes 41% of the total amount of debt of participants of foreign economic activity to customs authorities.
Between the State Customs Committee of Russia and ASMAP the Agreement on the obligations connected using the Customs convention about international delivery of loads using the book of MDP, 1975 of June 7, 2004 is signed (with changes of December 31, 2008) (further - the Agreement).
The agreement is based on regulations of the legislation of the Russian Federation which voided now.
According to Item 2 of article 3 of the Agreement the guarantee of responsibility of ASMAP to customs authorities in connection with transactions using books of MDP is provided by the conclusion of the comprehensive insurance contract signed between the international insurers and warranty consolidation.
At the same time insurance as form of ensuring obligation fulfillment is not provided by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs.
Provisions of articles 86 and 217 of the Customs Code of the Customs Union determine methods of ensuring payment of customs duties and taxes in case of customs transit.
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