LETTER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of August 7, 2013 No. 01-11/34033

About procedure for filling of the column 36 "Preference" of the declaration on goods

 The Federal Customs Service for the purpose of uniform application of the customs legislation of the Customs union regarding filling of the column 36 "Preference" of the declaration on goods reports the following.

 According to Item 1 of article 180 of the Customs Code of the Customs Union (further the Customs Code of the Customs Union) forms and procedure for filling of the customs declaration are determined by the decision of the Commission of the Customs union.

Of 27.11.2010 No. 311-FZ "About customs regulation in the Russian Federation" is determined by part 3 of article 204 of the Federal Law that the procedure for filling of the declaration on goods is established by the decision of the Commission of the Customs union.

The procedure for filling of the column 36 "Preference" of the declaration on goods is established by the subitem 34 of Item 15 of the Instruction on procedure for filling of the declaration on goods approved by the Decision of the Commission of the Customs union of 20.05.2010 No. 257 (further - the Instruction).

According to the subitem 34 of Item 15 of the Instruction in the graph by each type of customs payment the corresponding code according to the Qualifier of privileges on customs payment according to the scheme below is specified:

element 1 - on customs fees;

element 2 - on customs duty;

element 3 - on excise (excises);

element 4 - on the value added tax.

If the rate of customs payment concerning the declared goods is not established, or in other cases when there is no obligation on payment of customs payment, in each category of the element corresponding to this type of customs payment the sign "-" is specified (crossed out section).

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