Federal Law on customs regulation in the Russian Federation to replace the Customs Code.


Legal Update No. 203.

Goltsblat BLP advises that Federal Law 311-FZ dated 27 November 2010 "On Customs Regulation in the Russian Federation"  (the "Federal Law") will come into effect on 29 December 2010 (save for certain provisions to become effective on other dates).

Since the Customs Union Customs Code (CUCC) is now the main document regulating customs relations between Russia, Belarus and Kazakhstan, the Federal Law is intended to specify application of the Customs Union Customs Code in Russia and regulates over 300 reference rules contained therein.

In this connection, once the Federal Law comes into effect, the Customs Code of the Russian Federation will be invalidated.
In particular, the Federal Law regulates the following:

  • general principles for importing goods into Russia, exporting goods from Russia, transporting goods across the territory of the Russian Federation subject to customs control;
  • the procedure for declaring goods and applying other customs procedures;
  • rules for determining the country of origin of goods and classifying goods in accordance with the Commodity Classification for Foreign Trade of the Customs Union (TN VED CU);
  • the basis for adjustment of the customs value without additional inspections;
  • the procedure for exercising customs control (the risk management system, customs inspection and search, customs audits etc);
  • the procedure for suspending release of goods containing intellectual property not included in the register (the so called ex officio procedure);
  • the procedure for paying, recovering and enforced levying of customs duties;
  • the procedure for appealing against resolutions, actions and omissions on the part of customs authorities and officers;

The Federal Law also establishes requirements on authorised economic operators, customs carriers, representatives, owners of bonded warehouses, customs warehouses, duty free shops and other participants.

The companies applying simplified procedures under the Customs Code of the Russian Federation (temporary storage in the company’s own warehouse, preliminary declaration, etc.) are also entitled to use the benefits after 29 December 2010. For this purpose, it is required that the Federal Customs Service of the Russian Federation be informed before 31 December 2010 of its consent to be assigned approved economic operator status.

One novelty is translation into law of the electronic goods declaration procedure. The electronic format thus prevails and, from 2014, a customs declaration in hard copy may be filed only in a limited number of cases.

The Federal Law also simplifies import and export of complex multiunit equipment: under a common code of the Commodity Classification for Foreign Trade of the Customs Union, in different consignments within 1 year, which term may be extended to 3 years and subject to filing of a final declaration.

For the first time, the opportunity for the declarant to submit entitling documents only once before and during filing of a customs declaration is established by law, which also limits the list of such documents (similarly to the procedure for registration of a foreign trade participant with customs authorities, which was not previously subject to any regulations).

Subject to an application from the declarant, goods may be released in the absence of licences, certificates and other such documents, though subject to limitations on their use. The law also establishes clear grounds for refusal to satisfy such an application.

The procedure for exporting scientific and commercial samples of goods for demonstration at exhibitions, for testing and similar purposes is also simplified.

The term and the number of documents required for export of goods outside of the Customs Union are reduced.
A disadvantage is that the Federal Law makes it more difficult to move goods freely within the Customs Union by granting customs authorities the right to require confirmation of the origin and release of goods. These are the requirements a foreign trade participant might face both on the border of the Russian Federation and inside the country.

Please note that the Federal Law also contains blanket rules and delegates regulation of certain customs relations to the Government of the Russian Federation and the Federal Customs Service of the Russian Federation, which are to pass relevant regulations.

It is also suggested that by-laws that are in conflict with the Federal Law should be invalidated so that the Federal Law might become fully fledged.

For additional information, please contact:

Vladimir Tchikine, Partner, Customs and Currency Regulations, Goltsblat BLP,
T: +7 (495) 287 44 44,
E: info@gblplaw.com

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