ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

of September 8, 2003 No. 972

About approval of the Regulations on organization and functioning of customs warehouses which owners are customs authorities

For the purpose of realization of provisions of the subitem 20 of Item 1 of Article 11 and Article 59 of the Customs code of the Russian Federation (The Russian Federation Code, 2003, N 22, 2066) I order to the Art.:

1. Approve the enclosed Regulations on organization and functioning of customs warehouses which owners are customs authorities (further - the Provision).

2. In a month from coming into force of this order to provide to chiefs of the customs which is owners of customs warehouses:

- fulfillment of requirements, established by the Provision, regarding procedure for functioning of customs warehouses, including acceptance, storage, issue and accounting of goods;

- development of procedures of use of customs warehouses and their submission to the State Customs Committee of Russia for approval.

3. Declare invalid the order of the State Customs Committee of Russia of 26.03.2003 N 314 "About approval of the Regulations on organization of customs warehouses by customs authorities of the Russian Federation and about their functioning" (it is registered by the Ministry of Justice of the Russian Federation 28.04.2003, registration N 4455).

4. (I. I. Skibinskaya) to provide to service of interaction with mass media (the Press service of the State Customs Committee of Russia) publication of this order in mass media from the date of its state registration.

5. To exercise control of execution of this order to the vice-chairman of the State Customs Committee of Russia V. V. Shpagin.

This order becomes effective from 01.01.2004.

 

Appendix

to the order of STC Russian Federation of September 8, 2003 No. 972

Regulations on organization and functioning of customs warehouses which owners are customs authorities

I. General provisions

1. This Regulations on organization and functioning of customs warehouses which owners are customs authorities (further - the Provision) determine features of organization and functioning of customs warehouses which owners are customs authorities of the Russian Federation, and also procedure for making of customs transactions by the customs authorities and persons placing goods on storage on such customs warehouses.

2. The State Customs Committee of Russia, regional customs authority, customs can establish customs warehouse.

3. The customs warehouses established by customs authorities are customs warehouses of open type * (1).

4. The customs clearance according to customs regime of customs warehouse of goods which storage is allowed under customs locks which owner is the customs authority is made according to the procedure, the State Customs Committee of Russia established by acts of the customs legislation of the Russian Federation, legal acts of the Russian Federation, and also legal acts.

In case of customs clearance of goods according to customs regime of customs warehouse making of the customs transactions preceding goods placement under customs regime is allowed in the location of customs warehouse which owner is the customs authority.

5. Storage of goods under customs locks which owner is the customs authority is performed according to the civil legislation of the Russian Federation, the Customs code of the Russian Federation (The Russian Federation Code, 2003, N 22, the Art. 2066), legal acts of the Russian Federation, legal acts of the State Customs Committee of Russia, including this Provision.

6. Storage of goods is under customs locks made based on the contract of storage between customs authority - the owner of customs warehouse and person placing goods on storage on such customs warehouse.

The requirements of the civil legislation of the Russian Federation established for the public agreement extend to the agreement signed by customs authority with person placing goods on customs warehouse. The refusal of customs authority of the conclusion of the agreement in the presence of opportunity to perform storage of goods is not allowed * (2).

7. Customs authorities - owners of customs warehouses shall have all registration and allowing documents if such registration, permissions and licenses are stipulated by the legislation the Russian Federation, the legislation of subjects of the Russian Federation or regulatory legal acts of local government bodies.

8. The rights, obligations and responsibility of customs authorities in connection with implementation of storage of goods on customs warehouses follow from being of obligations according to the general provisions about storage established by the civil legislation of the Russian Federation taking into account the provisions established by the Customs code of the Russian Federation.

9. Storage of goods on customs warehouses which owners are customs authorities is non-paid. Person which placed goods on storage on such customs warehouse refunds necessary storage expenses of goods according to Item 2 of Article 897 parts two of the Civil code of the Russian Federation * (3) according to the procedure, provided by the Government of the Russian Federation * (4).

II. Organization of customs warehouse customs authority

10. The organization of customs warehouses is performed by the customs authorities specified in Item 2 this provision according to the decision of the State Customs Committee of Russia.

The decision on organization of customs warehouse is made based on the representation of the customs authority establishing customs warehouse, constituted in any form and containing data according to the list given in appendix 1 to this Provision. Representation of customs authority is not required if the owner of the established customs warehouse is the State Customs Committee of Russia.

11. The decision on organization of customs warehouse is drawn up by the order of the State Customs Committee of Russia based on which the customs authority establishing customs warehouse issues the relevant order. The publication in addition of the order is not required if founder of customs warehouse is the State Customs Committee of Russia.

Day of the beginning of work of customs warehouse which owner is the customs authority is day of the publication of the relevant order of customs authority - the owner of customs warehouse about its organization if the order of the State Customs Committee of Russia about organization of customs warehouse does not establish other.

12. The division ensuring functioning of customs warehouse which owner is the customs authority is structural division of this customs authority.

The division manager, his deputies, and also persons in division with which the written agreement about complete individual (brigade) responsibility according to established procedure is signed (further - responsible persons) shall be officials (workers) of customs authority. The other persons employed in customs authority for ensuring normal work of customs warehouse are employees of customs authority.

13. The customs authority establishing customs warehouse develops the procedure of use of customs warehouse depending on its design, types of goods which are supposed to be stored under customs locks, and other factors which can determine features of functioning of specific customs warehouse.

In the procedure of use of customs warehouse are specified:

- working hours of customs warehouse;

- the list of the organizations which in coordination with customs authority - the owner of customs warehouse, perform business activity on rendering the services specified in Item 38 of this provision, to persons placing (placed) goods on storage on customs warehouse;

- procedure for the room, storage and accounting of goods under customs locks, and also transactions which can be made with goods in this warehouse, and procedure for issue of goods from customs warehouse;

- procedure for storage and accounting of the goods specified in Item 33 this provision.

The procedure of use of customs warehouse (it is drawn up in duplicate) shall meet the general requirements established in the instruction about making of customs transactions when using customs regime of customs warehouse and correspond to the legislation of the Russian Federation and this Provision.

The procedure of use of customs warehouse will be approved by the order of the State Customs Committee of Russia about organization of customs warehouse, one its copy is stored in the State Customs Committee of Russia.

The procedure of use of customs warehouse shall be available to acquaintance about the location of customs authority - the owner of customs warehouse, and directly under customs locks.

III. Arrangement, the equipment and location of customs warehouse which owner is the customs authority

14. The customs warehouse which owner is the customs authority shall meet all requirements to the arrangement, the equipment and location of customs warehouses established by acts of the customs legislation of the Russian Federation.

IV. Acceptance of the goods placed under customs regime of customs warehouse on storage on customs warehouse

15. The basis for acceptance of the goods placed under customs regime of customs warehouse on storage on customs warehouse are the agreement of storage and the fourth leaf (copy) of the cargo customs declaration (or its copy certified by customs authority) according to which the goods were placed under customs regime of customs warehouse.

16. Acceptance of the goods placed under customs regime of customs warehouse on storage on customs warehouse is made in the presence of person placing goods on storage or his authorized representative.

17. In case of acceptance of the goods placed under customs regime of customs warehouse on storage on customs warehouse the authorized responsible person (persons) of the division ensuring functioning of customs warehouse examines goods, determines their quantity and external condition.

In case of detection of discrepancy between the actual values of quantity, goods weight, its name and data specified in the cargo customs declaration (the transit declaration, business, transport (transportation) documents on goods), and also in case of detection of damages of goods or its transport original packing the responsible person draws up the relevant act which shall be signed by this person (persons) and person placing goods on customs warehouse (his authorized representative).

18. In case of acceptance of goods on storage their estimated value is determined.

As estimated value of goods their invoice cost specified in the cargo customs declaration goods placement under customs regime of customs warehouse or the cost specified in shipping documents can be accepted.

The estimated value of goods is specified in the warehouse receipt.

19. In confirmation of acceptance of goods on storage on customs warehouse customs authority - the owner of customs warehouse issues the warehouse receipt which is drawn up in the established form (appendix 2).

The warehouse receipt is issued on the goods placed under customs regime of customs warehouse according to one cargo customs declaration.

Forms of warehouse receipts are subject to strict accounting.

V. Storage and accounting of goods under customs locks

20. The storage duration of goods under customs locks which owner is the customs authority determines person placing goods on storage within the term of finding of goods under customs regime of the customs warehouse established according to Article 218 of the Customs code of the Russian Federation.

The storage duration of goods is specified in the warehouse receipt.

No later than day of the expiration of storage of goods under customs locks goods shall be declared to other customs regime with observance of the requirements and conditions established by the Customs code of the Russian Federation.

21. The storage duration of goods under customs locks which owner is the customs authority is prolonged on motivated request of person which placed goods on storage, customs organomvladelets of customs warehouse taking into account provisions of Item 20 of this provision. At the same time the owner of customs warehouse draws up the new warehouse receipt according to appendix 2.

The customs authority - the owner of customs warehouse shall at least in 15 working days in any written form warn (to notify) person who placed goods on storage on customs warehouse about the end of storage duration of goods under customs locks and need of acceptance concerning them of the measures established by the customs legislation of the Russian Federation.

After fixed term of storage of goods under customs locks the order is made by such goods according to Chapter 41 of the Customs code of the Russian Federation.

22. Customs authority - the owner of customs warehouse shall record storage goods. Customs authority - the owner of customs warehouse also records the goods placed under customs regime of customs warehouse without the actual placement on customs warehouse according to the procedure, established Customs by the code of the Russian Federation.

The goods accepted on storage on customs warehouse based on the warehouse receipt are considered in the Book of accounting of the goods which are stored under customs locks in form according to appendix 3 to this Provision.

Use of the automated form of accounting of goods provided that all data which are subject to specifying in the Book of accounting of the goods which are stored under customs locks are reflected in electronic form is allowed.

23. If concerning the goods placed (placed) under customs regime of customs warehouse, the customs authority makes the decision on possibility of their transfer on storage to the customs applicant without physical layout under customs locks, then the warehouse receipt on goods is not drawn up, and accounting of such goods is performed according to the Book of accounting of the goods which are stored under customs locks based on the drawn-up customs declarations testimonial of conditional release of such goods according to customs regime of customs warehouse.

In case of change of customs regime of customs warehouse concerning such goods on other customs regime the customs applicant within three days from the moment of release (conditional release) of goods according to the chosen customs regime represents to the division ensuring functioning of customs warehouse, the copy of the third copy of the customs declaration testimonial of release (conditional release) of goods according to other customs regime.

VI. Issue of goods from customs warehouse

24. Issue of goods from customs warehouse is made by customs authority - the owner of customs warehouse on condition of observance by person who placed goods on storage on customs warehouse, requirements of the customs legislation of the Russian Federation.

Issue of goods from customs warehouse is performed in case of simultaneous submission of the following documents:

- the warehouse receipt based on which goods were accepted on storage on customs warehouse (the third copy);

- the customs declaration according to which the customs regime of customs warehouse is changed to other customs regime (or the transit declaration which is drawn up by customs authority in case of movement of goods of other customs warehouse), except as specified issues of the goods specified in Item 33 this provision.

If issue of the goods placed on customs warehouse according to one warehouse receipt from customs warehouse is performed in parts, then the customs authority in exchange for the initial warehouse receipt draws up the new warehouse receipt on the goods which remained under customs locks according to established procedure (appendix 2) and issues to her face which placed goods on customs warehouse.

25. Before the expiration of storage of goods under customs locks which owner is the customs authority of the this provision determined according to Items 20 and 21, and specified in the warehouse receipt, goods shall be exported from customs warehouse with observance of requirements of the customs legislation of the Russian Federation.

In case of failure to meet requirement, the first paragraph of this Item established by provisions, the order is performed by goods according to Articles 429 and 434 of the Customs code of the Russian Federation.

VII. Responsibility for customs payment. Responsibility of customs authority

26. Responsibility for payment of customs duties, taxes and introduction of other customs payments concerning the goods placed on storage on customs warehouse carries person who declares goods, or on behalf of whom goods according to customs regime of customs warehouse, or person which acquired property rights on the goods which are stored under customs locks, according to provisions of item 4 of Article 219 of the Customs code of the Russian Federation, except as specified, established by the subitem 5 of Item 1 and Item 2 of Article 230 of the Customs code of the Russian Federation are declared.

27. The customs authority bears responsibility for payment of customs duties, taxes in case of loss of the goods stored under customs locks, except for case if goods are destroyed or irretrievable lost owing to accident, force majeure or natural wastage under normal conditions of storage * (5).

VIII. Liquidation of customs warehouse which owner is the customs authority. Actions with the goods which are stored on the liquidated customs warehouse

28. If customs authority - the owner of customs warehouse cannot provide storage of goods under customs locks and also if further functioning of such warehouse is inexpedient, the State Customs Committee of Russia makes the decision on liquidation of customs warehouse.

The decision on liquidation of customs warehouse which owner is the customs authority is drawn up by the order of the State Customs Committee of Russia.

Day of the edition of the corresponding order of the State Customs Committee of Russia is considered day of liquidation of customs warehouse which owner is the customs authority if other is not established by the order.

Customs authority - the owner of customs warehouse shall inform persons which placed goods on customs warehouse on liquidation of customs warehouse within three days from the date of the edition of the order of the State Customs Committee of Russia about its liquidation.

29. Storage of goods on the liquidated customs warehouse is allowed within two months from the date of, the decision making following behind day about liquidation. At the same time storage, accounting, and also issue of goods from the liquidated customs warehouse is made according to Chapters V and VI of this provision.

From the date of, the customs warehouse following behind day of liquidation, goods placement on customs warehouse is not allowed.

Accounting of the goods which are on the liquidated customs warehouse performs the division of customs authority ensuring functioning of customs warehouse with use of warehouse receipts based on which goods were accepted on storage on customs warehouse.

30. In case of liquidation of customs warehouse which owner is the customs authority within two months from the date of, the customs warehouse following behind day of liquidation, concerning goods all customs transactions on their room under other customs regimes, or the goods which are stored in such warehouse shall be made shall be placed on other customs warehouse.

IX. Final provisions

31. Customs authority - the owner of customs warehouse shall follow health regulations, regulations of warehousing, the rule of the commodity neighbourhood and mode of storage, the requirement of the legislation of the Russian Federation about technical regulation, to fulfill other requirements and conditions established by the legislation of the Russian Federation and subjects of the Russian Federation in the field of rendering services in storage of goods.

32. Customs authority - the owner of customs warehouse considers the goods placed under customs regime of customs warehouse and accepted on storage on customs warehouse on the off-balance account based on the first copy of the warehouse receipt according to established procedure.

Transfer of warehouse receipts in division of financial accounting and financial examination of customs authority is performed based on daily registers of transfer of warehouse receipts (appendix 4) which are drawn up by the responsible person of the division ensuring functioning of customs warehouse.

Monthly the responsible person represents to division of financial accounting and financial examination of customs authority the report on the goods which are stored under customs locks and on the goods issued from customs warehouse on the form established in appendix 5 to this Provision, except for the goods specified in Item 23 this provision.

33. Under customs locks, which owner is the customs authority, the goods which are not placed under customs regime of customs warehouse and concerning which the customs transactions allowed to carrying out only in customs control zones in the cases established by the customs legislation of the Russian Federation are made can be placed.

Acceptance and storage of the specified goods under customs locks, determination of storage durations, and also procedure for their issue from customs warehouse are performed according to the customs legislation of the Russian Federation, the civil legislation of the Russian Federation, legal acts of the Russian Federation, regulatory legal acts of the State Customs Committee of Russia.

34. In the cases established by legal acts of the State Customs Committee of Russia, the separate requirements to procedure for the room, accounting and storage of goods on the customs warehouses founded by customs authorities established by this Provision can not be applied taking into account the location of customs warehouse, is more whole than its organization and other factors connected with its functioning.

35. Inventory count of the goods which are stored under customs locks which owner is the customs authority shall be carried out according to the requirements established by the legislation of the Russian Federation.

36. Execution of source accounting documents and their reflection in financial accounting of customs authority - the owner of customs warehouse shall be made with observance of requirements of the legislation of the Russian Federation on financial accounting and the reporting in state-financed organizations.

37. Maintenance costs and operation of the customs warehouse founded by customs authority shall be considered in expense budget of customs authority - the owner of customs warehouse.

38. To ensuring normal functioning of customs warehouse (handling works, transactions on customs clearance, transport services, etc.) customs authority - the owner of customs warehouse can attract other organizations having the relevant allowing documents on implementation of these types of activity.

39. The State Customs Committee of Russia keeps the list and the electronic reference book of customs warehouses which owners are customs authorities, based on information which is available in the State Customs Committee of Russia and provides regular, at least once a quarter, publication in the official publications of the list of customs warehouses which owners are customs authorities taking into account information of customs authority - the owner of customs warehouse about the changes connected with functioning of such warehouse.

------------------------------

* (1) Item 1 of Article 233 of the Customs code of the Russian Federation (Russian Federation Code, 2003, N 22, Art. 2066).

* (2) Item 2 of Article 233 of the Customs code of the Russian Federation.

* (3) Russian Federation Code, 1996, N 5, Art. 410; N 34, of the Art. 4025, 1997, N 43, Art. 4903; 1999, N 51, Art. 6288; 2002, N 48, Art. 4737, 2003, N 2, Art. 160, Art. 167, N 13, Art. 1179.

* (4) Item 4 of Article 233 of the Customs code of the Russian Federation.

* (5) Paragraph 2 Items 3 of Article 233 of the Customs code of the Russian Federation.

Appendix 1

to Regulations on organization and functioning of customs warehouses which owners are customs authorities

Representation of customs authority on organization of customs warehouse

Representation of customs authority on the organization of customs warehouse which is drawn up in any form shall contain:

- reasons for feasibility of organization and functioning of customs warehouse;

- expense budget on content of customs warehouse;

- offers on modification of structure and staff of customs authority;

- information on location of customs warehouse, hardware, goods which are supposed to be stored in warehouse, and about its area.

Are applied to representation:

- plans and drawings of rooms which are supposed to be used as customs warehouse;

- the general plan of arrangement of customs warehouse with indication of the territory adjoining to it, sidings, places of entrance and departure, places for the parking of transport;

- the agreements confirming right of possession and (or) uses of rooms which are supposed to be used as customs warehouse, and also the parcel of land on which these rooms and the adjacent territory are located;

- the procedure of use of customs warehouse approved by the relevant divisions of customs authority and approved by the chief of customs authority.

Appendix 2

to Regulations on organization and functioning of customs warehouses which owners are customs authorities

 
___________________________________ (наименование таможенного органа)

                  Складская квитанция N ____________

Выдана "___"_______г., в том, что от _________________________________
                                      (наименование лица, помещающего
______________________________________________________________________
       товары на склад, его местонахождение (жительство), ИНН)
на основании договора складского хранения от_________________ N ______
приняты на хранение на таможенный склад, расположенный по адресу _____
_____________________________________________________________________,
нижеперечисленные товары, помещенные под таможенный режим таможенного
склада по ГТД N _____________________________________________:

+---+------------+-----------------+---------+--------+--------------ї
| N |Наименование|Количество товара|Оценочная|  Срок  |Вид и    номер|
|п/п|принятого на+-------+---------+стоимость|хранения|документа,  на|
|   |хранение    | Места |   Вес   | товара, | товара,|основании     |
|   |товара      |       | брутто, |   руб.  |  суток |которого товар|
|   |            |       |   кг    |         |        |выдан       со|
|   |            |       |         |         |        |склада        |
|   |            |       |         |         |        |(таможенная   |
|   |            |       |         |         |        |декларация,   |
|   |            |       |         |         |        |транзитная    |
|   |            |       |         |         |        |декларация   и|
|   |            |       |         |         |        |т.п)          |
+---+------------+-------+---------+---------+--------+--------------+
|1  |     2      |   3   |    4    |    5    |    6   |      7       |
+---+------------+-------+---------+---------+--------+--------------+
|   |            |       |         |         |        |              |
+---+------------+-------+---------+---------+--------+--------------+
|   |            |       |         |         |        |              |
+---+------------+-------+---------+---------+--------+--------------+
|   |            |       |         |         |        |              |
+---+------------+-------+---------+---------+--------+--------------+

Количество добавочных листов складской квитанции _____________________

Принятие товаров                     Выдача товаров
на хранение                          со склада
Передал товары                       Товары выдал ____________________
на хранение ________________________             (должность, инициалы,
            (должность, инициалы,    _________________________ _______
_________________________ _________  фамилия материально     (подпись)
фамилия, дата выдачи      (подпись)  ответственного лица)
и номер доверенности)

Принял товары                        Товары принял ___________________
на хранение ________________________             (должность, инициалы,
            (должность, инициалы,    _________________________ _______
____________________ _____________   фамилия, дата выдачи    (подпись)
фамилия материально  (подпись)       и номер доверенности)
ответственного лица)

     М.П.
     _________________________________
     (наименование таможенного органа)

     Добавочный лист N ______ к складской квитанции N _______________

+---+------------+-----------------+---------+--------+--------------ї
| N |Наименование|Количество товара|Оценочная|Срок    |Вид и    номер|
|п/п|принятого на+---------+-------+стоимость|хранения|документа,  на|
|   |хранение    | Места   |  Вес  | товара, |товара, |основании     |
|   |товара      |         |брутто,|  руб.   |сут     |которого товар|
|   |            |         |  кг   |         |        |выдан       со|
|   |            |         |       |         |        |склада        |
|   |            |         |       |         |        |(таможенная   |
|   |            |         |       |         |        |декларация,   |
|   |            |         |       |         |        |транзитная    |
|   |            |         |       |         |        |декларация   и|
|   |            |         |       |         |        |т.п)          |
+---+------------+---------+-------+---------+--------+--------------+
| 1 |       2    |   3     |   4   |    5    |      6 |             7|
+---+------------+---------+-------+---------+--------+--------------+
|   |            |         |       |         |        |              |
+---+------------+---------+-------+---------+--------+--------------+
|   |            |         |       |         |        |              |
+---+------------+---------+-------+---------+--------+--------------+
|   |            |         |       |         |        |              |
+---+------------+---------+-------+---------+--------+--------------+
|   |            |         |       |         |        |              |
+---+------------+---------+-------+---------+--------+--------------+
|   |            |         |       |         |        |              |
+---+------------+---------+-------+---------+--------+--------------+

Принятие товаров                     Выдача товаров
на хранение                          со склада
Передал товары                       Товары выдал ____________________
на хранение ________________________             (должность, инициалы,
            (должность, инициалы,    _________________________ _______
_________________________ _________  фамилия материально     (подпись)
фамилия, дата выдачи      (подпись)  ответственного лица)
и номер доверенности)

Принял товары                        Товары принял ___________________
на хранение ________________________             (должность, инициалы,
            (должность, инициалы,    _________________________ _______
____________________ _____________   фамилия, дата выдачи    (подпись)
фамилия материально  (подпись)       и номер доверенности)
ответственного лица)

Procedure for execution of the warehouse receipt

1. The set of the Warehouse Receipt and Additional Sheet to the Warehouse Receipt forms consists of three stitched sheets made on the self-copied paper of the A4 format (210 x 297) with necessary degree of protection and with the sequence number of set specified on the back the form in the bottom left corner.

2. The set of forms of the warehouse receipt and additional sheets to it are filled in Russian by hand (the method which is not allowing to make changes without visible signs of such changes), either on the printer, or on the typewriter. Free lines procherkivatsya.

3. In case of acceptance of goods on storage the warehouse receipt is filled in by the responsible person of the division ensuring functioning of customs warehouse on set of the forms "Warehouse Receipt", and if necessary in addition on set of the forms "Additional Sheet to the Warehouse Receipt".

The warehouse receipt is registered in the Register of warehouse receipts. Registration number is created according to the following scheme:

XXXXX/XXXXXX/XXXXX

     1 2     3

where 1 - the first five symbols of code of customs authority, the owner of customs warehouse;

2 - day, month and two last figures of year (corresponds to acceptance date of goods on customs warehouse);

3 - sequence number on the Register of warehouse receipts.

The form of the Register of warehouse receipts is established by customs authority - the owner of customs warehouse and reflects it in the procedure of use of customs warehouse.

The warehouse receipt and the additional sheet(s) to it sign the responsible person of the division ensuring functioning of customs warehouse, and also person placing goods on storage on customs warehouse (his confidential representative).

The warehouse receipt (three copies) is certified official stamp of customs authority - the owner of customs warehouse.

Warehouse the receipt and if necessary the additional sheet(s) to it are drawn up in triplicate which are distributed as follows:

- the first copies are transferred to storage to division of financial accounting and financial examination of customs authority;

- the second copies are stored under customs locks;

- the third copies are transferred to person which placed goods on storage on customs warehouse (his authorized representative).

4. In case of issue of goods from customs warehouse the fact of issue certify on the second and third copies of the warehouse receipt and additional sheets to it the responsible person of the division ensuring functioning of customs warehouse, and also person to whom the goods from customs warehouse (his authorized representative) are issued.

The second and third copies of the warehouse receipt and additional sheets to it are transferred to division of financial accounting and financial examination of customs authority according to the register.

Appendix 3

to Regulations on organization and functioning of customs warehouses which owners are customs authorities

Form of the book of accounting of the goods which are stored under customs locks

+---+---------+-----------+-----------+----------+--------------+-----+-------+------+-------------+-------
| N |  Дата   |   Лицо,   |Наименов-ие|   Номер  | Количество   |Номер|Подпись|Дата  |    Номер    |Номер |
|п/п|помещения|поместившее|   товара  |таможенной|   товара     |скла-|матери-|выдачи| таможенной  |скла- |
|   | товаров | товары на |           |декларации+------+-------+дской|ально  |товара| декларации  |дской |
|   |   на    |таможенный |           |          |      |       |кви- |ответ- |тамо- | (транзитной |кви-  |
|   |хранение |   склад   |           |          |Места |  Вес  |тан- |ствен- |жен-  |декларации и |танции|
|   |         |           |           |          |      |брутто,|ции  |ного   |ного  |  т.п.), на  |(пос- |
|   |         |           |           |          |      |   кг  |     |лица   |склада|  основании  |леду- |
|   |         |           |           |          |      |       |     |       |      |которой товар|ющий) |
|   |         |           |           |          |      |       |     |       |      | выпущен со  |      |
|   |         |           |           |          |      |       |     |       |      |   склада    |      |
+---+---------+-----------+-----------+----------+------+-------+-----+-------+------+-------------+------+
| 1 |    2    |     3     |     4     |     5    |  6   |   7   |  8  |   9   |  10  |     11      |  12  |
+---+---------+-----------+-----------+----------+------+-------+-----+-------+------+-------------+------+

Notes. 1. In column 8 in case of transfer of goods specify to person moving goods details of the allowing document and the storage location of goods, and also the postal address of the storage location storage.

2. In column 12 specify number of the new warehouse receipt if issue of the goods placed according to one warehouse receipt from customs warehouse is performed in parts.

Procedure for ledger maintenance of accounting of goods

1. The book of accounting of goods is kept on calendar years.

2. The book of accounting of goods shall be previously stitched, numbered, stitched. The title page of the book shall be signed by the chief of customs authority, the chief accountant, the division manager ensuring functioning of customs warehouse (persons them replacing) and is certified by seal of customs organavladelets of customs warehouse.

3. Entries in the book of accounting of goods are made by the method which is not allowing to make changes without visible signs of such changes.

4. Upon termination of calendar year, after introduction of the last record, the responsible person of the division ensuring functioning of customs warehouse crosses out the blank pages and columns in the book of accounting of goods then the book is transferred to division of financial accounting and financial examination of customs authority.

5. The book of accounting of goods is stored within five years in archive of customs authority - the owner of customs warehouse.

Appendix 4

to Regulations on organization and functioning of customs warehouses which owners are customs authorities

 
____________________
 (таможенный орган)

                              Реестр
складских квитанций на поступление товаров/выдачу товаров по складу __
                         (ненужное зачеркнуть)
                      за___________________200__г.
                           (день, месяц)

+---+---------+--------------+--------------+-------------+----------ї
| N |Складская|Лицо, от      |Приход        |    Расход   |Примечание|
|п/п|квитанция|которого      |(оценочная    |  (оценочная |          |
|   |         |поступил товар|стоимость     |  стоимость  |          |
|   |         |(кому  выдан) |товара), руб. |товара), руб.|          |
+---+---------+--------------+--------------+-------------+----------+
| 1 |    2    |           3  |        4     |      5      |    6     |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |              |              |             |          |
+---+---------+--------------+--------------+-------------+----------+
|   |         |Итого:        |              |             |          |
+---+---------+--------------+--------------+-------------+----------+

Составил и сдал___________________  Проверил и принял_________________
               (подпись материально               (подпись бухгалтера)
               ответственного лица)

Appendix 5

to Regulations on organization and functioning of customs warehouses which owners are customs authorities

The report on the goods placed under customs regime of customs warehouse and which are stored under customs locks and also on the goods issued from customs warehouse on "__" _____ 200_g. (from "___" _______ on "___" ______ 200 __)

+---+-----+---------+-----------+------------------+------+------------+-----------------+------------+----
| N |Номер|  Номер  |   Лицо,   |Количество товара,|Дата  |    Номер   |   Количество    |  Остаток   |   |
|п/п| ГТД |складской|поместившее|  помещенного на  |выдачи| таможенной |товара, выданного| товаров на |   |
|   |     |квитанции| товары на |   хранение на    |това- | декларации |  с таможенного  | таможенном |   |
|   |     |         |хранение на| таможенный склад |ров с | (транзитной|      склада     |   складе   |   |
|   |     |         | таможенный+--------+---------+тамо- |декларации и+--------+--------+-----+------+   |
|   |     |         |   склад   |  Мест  |   Вес   |жен-  |    т.п.)   |  Мест  |   Вес  |Места|  Вес |   |
|   |     |         |           |        | брутто, |ного  |            |        | брутто,|     |брутто|   |
|   |     |         |           |        |   кг    |склада|            |        |   кг   |     |   кг |   |
+---+-----+---------+-----------+--------+---------+------+------------+--------+--------+-----+------+---+
| 1 |  2  |    3    |     4     |   5    |    6    |  7   |      8     |   9    |   10   | 11  |  12  | 13|
+---+-----+---------+-----------+--------+---------+------+------------+--------+--------+-----+------+---+

Financially ответственное_____________________________________________ person in warehouse (position, initials, surname of the official) (signature) ________________________________________________ (the signature of the division manager of the customs authority ensuring functioning of customs warehouse)

Note.

In column 13 specify number(s) of the new warehouse receipt if issue of the goods placed according to one warehouse receipt from customs warehouse is performed in parts.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info