of December 30, 2003 No. 01-06/50932
About application of regulatory legal acts in customs affairs since January 1, 2004.
Due to the enforcement since January 1, 2004. The customs code of the Russian Federation (The Russian Federation Code, 2003, 22, the Art. 2066) (further - the Code) we explain to No. procedure for application in customs affairs since January 1, 2004 of earlier published operating regulatory legal acts.
The regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation containing normative instructions in the field of customs affairs and published before enforcement of the Code are subject to application in the part which is not contradicting the Code before their reduction in compliance with the Code or cancellations.
Normative and other legal acts of the State Customs Committee of Russia, including the interdepartmental legal acts published before enforcement of the Code are applied in the part which is not contradicting the Code before acceptance of new regulatory legal acts according to the Code or cancellations.
In case of collision of regulations of the Code and instructions of regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation, normative and other legal acts of the State Customs Committee of Russia concerning customs affairs, it is necessary to apply regulations of the Code and the regulatory legal acts published according to the Code.
Lack of legal cancellation of the regulatory legal acts contradicting the Code or regulatory legal acts published according to the Code cannot be the basis for their application to the customs legal relationship arising since January 1, 2004.
In case of doubt in competence of application of the regulatory legal acts on customs affairs published before enforcement of the Code, the head of legal service of customs authority should make without delay inquiry about procedure for application of the specific legal act in legal service of higher customs authority, including Legal department of the State Customs Committee of Russia.
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