home Ideas Moving across the border. Movement of vehicles across the customs border of the Russian Federation

Moving across the border. Movement of vehicles across the customs border of the Russian Federation

Customs clearance - required condition import and export of goods of various specifications. and individual entrepreneurs engaged in foreign trade activities are guided by the regulations regulated by the Customs Code of the Russian Federation. In 2016, they were supplemented with some standards and remain relevant.

Since 2010, uniform rules and registration procedures have been applied to member states of the Customs Union. The procedure is distinguished by the possibility of simultaneous execution of two procedures - export and transit

Procedure for registration of goods transported across the border

Customs clearance consists of the joint action of officials to ensure the legality of the transportation of commodity cargo and Vehicle across the border. Foreign economic cargo turnover is carried out in compliance with the interests of the Russian Federation, the norms and provisions of international law.

Functions customs clearance goods imported/exported through customs are:

inspection of the transported goods by a customs representative;
filling out a written declaration or oral declaration indicating the code according to the Commodity Nomenclature of Foreign Economic Activity;
choosing a registration procedure according to the purpose of import-export;
calculation of customs duties collected;
issuing permission for further movement of imported or exported goods.

The current rules for moving goods across the border provide for different procedures for placing goods under a certain regime, depending on the purposes of import and export. There are:

customs clearance of goods within the free economic zone;
registration of temporary import and export;
clearance of goods in transit;
re-export, re-import;
release for sale on the domestic market;
warehousing (temporary storage);
release of goods duty-free;
conditional release and some other procedures.

The registration procedure requires the cargo owner to provide additional business papers. Their number and nature depend on the volume and type of product, the purpose of transportation across the border.

What official papers are required to move goods across the border?

The main documentation required to carry out foreign trade operations is reflected in the following list:

Registration documents: state registration certificate legal entity, its Charter, protocols (decisions) on the appointment of management, memorandum of association and etc.
Certification of registration in tax authority and obtaining a TIN.
Documentary confirmation of the existence of a bank current account.
Contract for the movement of goods through customs border.
A copy of the passport of the head of the organization.
Statistics codes according to OKPO, OGRN or INN.
Power of attorney for an authorized representative of the organization.
Business papers for goods: invoices, invoices,

"Financial newspaper. Regional issue", N 43, 2003

Article 2 of the Tax Code of the Russian Federation establishes that relations regarding the establishment, introduction and collection of customs duties, as well as relations arising in the process of monitoring the payment of customs duties, appealing acts of customs authorities, actions (inaction) of their officials and bringing to justice those responsible , legislation on taxes and fees does not apply unless otherwise provided by the Tax Code of the Russian Federation.

According to the Customs Code Russian Federation(Labor Code of the Russian Federation) dated May 28, 2003 N 61-FZ in relation to regulatory legal acts governing the collection procedure customs duties, taxes payable in connection with the movement of goods across the customs border of the Russian Federation, the provisions established by the Labor Code of the Russian Federation are applied, in relations arising in connection with the collection of customs duties when moving goods across the customs border of the Russian Federation, the concepts defined by the Labor Code of the Russian Federation are used, and in the part not regulated by it - the Tax Code of the Russian Federation (Articles 6 and 11, respectively).

Chapter 23 of the Labor Code of the Russian Federation, which comes into force on January 1, 2004, determines the procedure for the movement of goods individuals. Article 281 of the Labor Code of the Russian Federation establishes that goods intended for personal, family, household and other entrepreneurial activity the needs of individuals are moved by these persons across the customs border in accordance with the provisions of this chapter of the Labor Code of the Russian Federation, and in the part not regulated by this chapter - in accordance with in general, established by the Labor Code of the Russian Federation. It should be borne in mind that Article 11 of the Labor Code of the Russian Federation, which defines the conceptual apparatus, does not contain the definition of “individual”, as, for example, in Article 11 of the Tax Code of the Russian Federation, according to which individuals are citizens of the Russian Federation, foreign citizens and persons without citizenship. Therefore, on the basis of clause 2 of Article 11 of the Labor Code of the Russian Federation, all other concepts, i.e. not given in paragraph 1 of this article are used in the meanings determined by the legislation of the Russian Federation on taxes and fees, the civil legislation of the Russian Federation, the legislation of the Russian Federation on administrative offenses and other legislation of the Russian Federation.

In accordance with Article 11 of the Labor Code of the Russian Federation, goods are any movable property moved across the customs border, as well as vehicles classified as immovable things moved across the customs border (the definition of immovable and movable things is given in Article 130 Civil Code Russian Federation). For the purposes of Chapter 23 of the Labor Code of the Russian Federation, vehicles mean any sea (river) vessel (including self-propelled and non-self-propelled (lighters) and barges and non-self-propelled lighters and barges, as well as a hydrofoil, hovercraft, aircraft, motor vehicle(including trailers, semi-trailers and combination vehicles) or a unit of railway rolling stock, which is used in international transport for the carriage of persons for a fee or for the paid or free industrial or commercial transport of goods, as well as their standard spare parts, accessories and equipment contained in them standard tanks contain fuel, lubricants and fuel, if they are transported with vehicles.

It should be noted that Article 12 of the Labor Code of the Russian Federation includes currency and currency values as goods. The same article establishes that goods and vehicles are moved across the customs border in the manner established by the Labor Code of the Russian Federation, and the procedure for moving the currency of the Russian Federation, valuable papers, denominated in the currency of the Russian Federation, foreign currency and other currency values are regulated by the legislation of the Russian Federation on currency regulation and currency control and the Labor Code of the Russian Federation.

Movement of goods and (or) vehicles across the customs border - carrying out actions to import into the customs territory of the Russian Federation or export from this territory of goods and (or) vehicles in any way.

Import of goods and (or) vehicles into the customs territory of the Russian Federation - the actual crossing of goods and (or) vehicles of the customs border and all subsequent actions provided for by the Labor Code of the Russian Federation with goods and (or) vehicles before their release by customs authorities.

Export of goods and (or) vehicles from the customs territory of the Russian Federation - filing a customs declaration or taking actions directly aimed at exporting goods and (or) vehicles (paragraph 2, paragraph 9, paragraph 1, article 11 of the Labor Code of the Russian Federation).

The customs authority, based on the application of an individual about goods moved across the customs border, the nature of the goods and their quantity, as well as the frequency of movement of goods across the customs border, determines whether the goods are intended for personal (or other) use.

In accordance with clause 3 of Article 281 of the Labor Code of the Russian Federation, the procedure for moving goods for personal use across the customs border by individuals includes complete exemption from customs duties and taxes, the use of uniform rates for these payments, their collection in the form of a total customs payment, as well as non-application to goods of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, mandatory confirmation of the conformity of goods and a simplified procedure for customs clearance.

Article 318 of the Labor Code of the Russian Federation defines customs payments, which include import and export customs duties; value added tax and excise tax levied when importing goods into the customs territory of the Russian Federation; customs duties (the list of these duties is not contained in the Labor Code of the Russian Federation). The person responsible for paying customs duties and taxes is the declarant (Article 320 of the Labor Code of the Russian Federation).

According to clause 1 of Article 282 of the Labor Code of the Russian Federation, complete exemption from customs duties and taxes is provided if the cost of imported goods, with the exception of vehicles, does not exceed 65 thousand rubles. In relation to vehicles, as well as goods whose value exceeds 65 thousand rubles, but not more than 650 thousand rubles, uniform rates of customs duties and taxes are applied to the extent of such excess.

The procedure for applying uniform rates of customs duties and taxes is determined by the Government of the Russian Federation based on the average established rates of customs duties and taxes applied to goods and vehicles, the categories of which are moved in the largest quantities across the customs border by individuals. Complete exemption from such payments or uniform rates of customs duties and taxes are applied within the quantitative limits established by the Government of the Russian Federation. It also has the right to establish quantitative or cost restrictions on the import by individuals of goods with complete exemption from customs duties and taxes or using uniform rates of customs duties and taxes on excisable goods, goods in respect of which quantitative restrictions are established on import into the Russian Federation in accordance with with the legislation of the Russian Federation on measures to protect economic interests Russian Federation when implementing foreign trade goods.

The Government of the Russian Federation has the right to determine cases when full exemption from customs duties and taxes is not provided or is provided to a reduced extent in relation to goods imported into the customs territory of the Russian Federation by individuals under a certain age, as well as individuals who often cross the customs border. border (how the crossing frequency is determined is not defined).

The Government of the Russian Federation determines cases when complete exemption from customs duties and taxes or uniform rates of customs duties and taxes are applied in amounts exceeding the specified limits in relation to goods imported by individuals when relocating them to a permanent place of residence, goods imported by refugees and forced migrants, as well as in relation to inherited property.

In relation to cultural property imported by individuals, a complete exemption from customs duties and taxes is provided, subject to their written declaration, as well as registration provided for by the legislation of the Russian Federation on the export and import of cultural property.

For goods exported by individuals, exemption from payment, return or reimbursement of internal taxes (in accordance with Article 11 of the Labor Code of the Russian Federation, internal taxes - value added tax and excise tax levied on the circulation of goods on the territory of the Russian Federation) are carried out in the manner established by law Russian Federation on taxes and fees.

Article 284 of the Labor Code of the Russian Federation establishes that Russian individuals have the right to temporarily export goods for personal use from the customs territory of the Russian Federation for the duration of their temporary stay in the territory of a foreign state and import them back with full exemption from customs duties and taxes. At the same time, at the request of an individual, the customs authority identifies temporarily exported goods, if such identification will facilitate their re-import with full exemption from import customs duties and taxes. The identification of goods is indicated in the customs declaration, one copy of which is returned to the individual exporting the goods (however, the lack of identification does not prevent the re-import of goods with full exemption from import customs duties and taxes).

In accordance with Article 285 of the Labor Code of the Russian Federation, customs clearance of goods transported by individuals for personal use is carried out in the manner determined by the Government of the Russian Federation. The same article provides that goods, including vehicles, are subject to placement in a temporary storage warehouse at the expense of individuals whose goods are to be moved, at the request of specified persons or if immediate customs clearance of goods and (or) payment of customs duties and taxes is not possible for reasons beyond the control of the customs authorities.

When crossing the State Border of the Russian Federation, goods transported by individuals in hand luggage and accompanied luggage are declared (according to Article 11 of the Labor Code of the Russian Federation, a customs declaration is a document of the established form, which indicates the information necessary for submission to the customs authority). Goods, including vehicles, are subject to declaration (Article 286 of the Labor Code of the Russian Federation):

transported by individuals in unaccompanied baggage;

sent to individuals for personal use, with the exception of goods sent internationally postal items;

the import of which is limited in accordance with the legislation of the Russian Federation or the cost and (or) quantity of which exceeds the restrictions established for movement across the customs border of the Russian Federation with full exemption from customs duties and taxes (Article 282 of the Labor Code of the Russian Federation);

the export of which is limited in accordance with the legislation of the Russian Federation;

mandatory declaration in writing of which upon export is provided for by the legislation of the Russian Federation;

vehicles.

In addition, an individual has the right, at his own discretion, to declare goods that he moves across the customs border and are not subject to mandatory declaration in writing.

Besides written form declaration of goods is possible orally in the manner prescribed by clause 4 of article 286 of the Labor Code of the Russian Federation.

If the goods of a minor under the age of 16 years are subject to movement, the declaration is carried out by one of the parents, adoptive parent, guardian or trustee, his accompanying person, and in case of organized departure (entry) of a group of unaccompanied minors - by the head of the group.

The procedure for declaring goods transported in unaccompanied baggage is defined in clause 6 of Article 286 of the Labor Code of the Russian Federation.

The procedure for paying customs duties is regulated in Section III of the Labor Code of the Russian Federation. It should be kept in mind that customs value of goods, which is the tax base for the purposes of calculating customs duties and taxes, is declared by the individual moving the goods when declaring them. To confirm the declared value, checks, invoices and other documents confirming the purchase of the declared goods and their value can be presented (when importing goods by individuals into the customs territory of the Russian Federation, the customs value does not include the costs of delivering goods to the airport, seaport or other place of arrival goods into the customs territory of the Russian Federation). In the absence of the specified documents and information confirming the correctness of the declared customs value, it can be determined by the customs authority in accordance with Article 288 of the Labor Code of the Russian Federation.

In accordance with Article 290 of the Labor Code of the Russian Federation, the federal executive body authorized in the field of customs affairs and other customs authorities ensure the availability of information on the rules for the movement of goods by individuals, including by distributing information certificates to transport and tourism organizations, compiled in Russian and foreign languages, as well as by equipping information stands in places of customs clearance of goods transported by individuals.

A. Yuryev, head of the department of the prosecutor's office of St. Petersburg.

According to the Federal Law of December 8, 2003 “On the Fundamentals government regulation foreign trade activities" the protection of cultural property relates to the national interests of the Russian Federation.

In connection with this, the state has established special rules for the export from Russia and import into its territory of cultural property. The procedure for their movement across the customs border of the Russian Federation is regulated by the Customs Code of the Russian Federation, the Law of the Russian Federation of April 15, 1993 "On the export and import of cultural property", the Regulations on the examination and control of the export of cultural property, approved by the Decree of the Government of the Russian Federation of April 27, 2001. , and etc.

During inspections of the activities of customs authorities, the St. Petersburg Prosecutor's Office identified numerous problems related to the application of legislation on the import and export of cultural property, which can only be resolved at the federal level.

For example, Art. 23 of the Law of the Russian Federation “On the Export and Import of Cultural Property” stipulates that imported cultural property is subject to customs control and special registration in the manner established by the Federal Service for the Preservation of Cultural Property jointly with the State Customs Committee of the Russian Federation. According to Art. 15 of this Law to the competence Federal service for the preservation of cultural property, the functions of which are currently transferred to the Federal Service for Supervision of Compliance with Legislation in the Sphere of Mass Communications and the Protection of Cultural Heritage, subordinate to the Ministry of Culture and Mass Communications of the Russian Federation, includes the registration of imported and temporarily imported cultural property.

Despite this, the procedure for special registration of cultural property imported into the Russian Federation, including by individuals for personal use, has not yet been approved, and therefore the requirements of the Law have not been met for more than 10 years.

The letter of the first deputy chairman of the State Customs Committee of Russia dated December 31, 2003, “On the special registration of cultural property,” sent to lower customs authorities is of a recommendatory nature.

It must be said, paragraph 5 of Art. 282 of the Customs Code of the Russian Federation establishes that in relation to cultural property imported by individuals, complete exemption from customs duties and taxes is provided, subject to their written declaration, as well as special registration provided for by the legislation of the Russian Federation on the export and import of cultural property. In this regard, as long as the authorized departments in in the prescribed manner will not develop and adopt a regulatory legal act on the procedure for special registration of cultural property imported into the Russian Federation, individuals cannot legally take advantage of this benefit in paying customs duties.

In accordance with Art. 57 of the Law “On the Export and Import of Cultural Property”, failure to return cultural property within the period established in the agreement on the return of temporarily exported cultural property is considered as an illegal export of cultural property and is punishable in accordance with paragraph 2 of Art. 56, which established that the illegal export and import of cultural property is classified as smuggling and is punished in accordance with the criminal legislation of the Russian Federation and the legislation on administrative offenses.

The wording of Art. Art. 56 and 57 of the Law seem to contradict the criminal legislation of the Russian Federation for the following reasons.

According to Part 2 of Art. 188 of the Criminal Code of the Russian Federation, smuggling of cultural property is recognized as their movement across the customs border of the Russian Federation if it was committed in addition to or with concealment from customs control or with fraudulent use of documents or funds customs identification or involves non-declaration or false declaration.

Thus, a person who has violated the deadline for returning previously temporarily exported cultural property to the territory of the Russian Federation, but has not violated the procedure for their movement across the customs border of the Russian Federation, cannot bear criminal liability for smuggling under Part 2 of Art. 188 of the Criminal Code. It should also be noted that Art. 190 of the Criminal Code establishes criminal liability for failure to return to the territory of the Russian Federation within the prescribed period not of any cultural property, but only of objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries.

In accordance with the requirements of Art. Art. 15 and 16 of the Law of the Russian Federation "On the export and import of cultural property", paragraphs 2, 15 of the Regulations on the examination and control of the export of cultural property, the body that issued the certificate for the right to temporarily export cultural property from the Russian Federation must ensure that the examination is carried out, the purpose of which is to establish the safety of cultural property after their return to the Russian Federation. According to clause 2 of the Regulations, cultural property returned after temporary export is subject to mandatory examination, and clause 15 establishes that the examination of cultural property returned after temporary export is carried out on the basis of a submission within 10 days by the owner of cultural property or his authorized person to the Ministry of Culture The Russian Federation or its territorial bodies that issued a certificate for the right to temporarily export cultural property, notification of the return of such property. However, liability for violating this deadline has not been established. It seems appropriate to consider the issue of establishing administrative liability for such a violation of the regime for the temporary export of cultural property.

Since the law does not establish specific liability for failure to conduct an examination of cultural property, individuals do not carry it out.

For example, as it was found out during the inspections, examinations of cultural property imported into the Russian Federation by museums of federal subordination (in particular, the State Hermitage State Institution) after their exhibition at exhibitions abroad, as a rule, were not carried out. On the part of the former Department for the Preservation of Cultural Property of the Ministry of Culture of the Russian Federation, control over the safety of temporarily exported cultural property was limited to requesting return certificates drawn up by the employees of subordinate museum institutions, who are interested parties.

Articles 12 and 15 of the Law "On the Export and Import of Cultural Property" exercise state control over compliance with the law when moving cultural property across the customs border of the Russian Federation is entrusted to the customs authorities and the Federal Service for Supervision of Compliance with Legislation in the Sphere of Mass Communications and Protection of Cultural Heritage, subordinate to the Ministry culture and mass communications of the Russian Federation.

Due to the requirements of paragraph 3 of Art. 360, paragraphs 1, 3, 6 art. 403 of the Customs Code of the Russian Federation, customs authorities must ensure control over the fulfillment of the obligations of persons to re-import goods previously exported from the customs territory of the Russian Federation, including cultural property, if such goods are subject to mandatory re-import in accordance with the legislation of the Russian Federation.

However, as the audit showed, the customs authorities of St. Petersburg do not have a uniform practice of applying the norms of customs legislation when registering cultural property moved across the customs border of the Russian Federation by individuals and monitoring compliance with the conditions of the selected customs regimes.

Any departmental legal act on this issue, which would clearly regulate the sequence of actions of customs officials. Therefore, each customs office has its own approach to recording transported cultural property and carrying out customs clearance and control.

One of the significant shortcomings of the work carried out by customs authorities in order to prevent, suppress and identify facts of illegal movement of cultural property across the border of the Russian Federation is the lack of proper interaction with the territorial body for the preservation of cultural property, the functions of which in the region are performed by the Office of the Federal Service for Supervision of Compliance with Legislation in the field of mass communications and cultural heritage protection in the North-West federal district. Reconciliation of information on cultural property moved across the customs border of the Russian Federation in the area of operation of the customs of St. Petersburg with the data of this territorial body for the preservation of cultural property is not carried out.

There are also no legal acts that would oblige customs authorities and authorities for the preservation of cultural property to systematically carry out reconciliation of materials and other joint control measures aimed at preventing the illegal movement of cultural property across the border.

These contradictions and gaps in the legislation do not allow for the proper level of prevention of illegal movement of cultural property across the border, and also create conditions for various types of abuse of office.

In accordance with Article 351 of the Labor Code of the Customs Union, a vehicle for personal use is a car, motor vehicle, trailer, watercraft or aircraft, together with spare parts for it and its usual accessories and equipment contained in its usual tanks with fuels, lubricants and fuel, owned or in possession of an individual who moves these vehicles across the customs border solely for personal purposes, and not for the transportation of persons for remuneration, industrial or commercial transportation of goods for remuneration or free of charge.

The procedure for moving vehicles for personal use by individuals is determined by the agreement between the Government of the Russian Federation, the Government of the Republic of Belarus, the Government of the Republic of Kazakhstan dated June 18, 2010 (as amended on October 19, 2011) “On the procedure for individuals moving goods for personal use across the customs border customs union and performing customs operations related to their release."

Vehicles are subject to mandatory declaration. When crossing the customs border and stopping at a checkpoint for inspection, customs inspector invites the vehicle owner to fill out a declaration for the vehicle, warning of liability for the inaccuracy of the declared information. Declaration for a vehicle in mandatory must have registration number, which is entered into the journal.

You fill out the declaration items yourself, containing information about the owner of the vehicle (address, passport details), information about the vehicle itself, the selected customs procedure, the presence of prerequisites for preferential registration. Particular attention is paid to the presence of:

Stamp of permanent registration in the customs area of activity, affixed to the owner’s passport (for military personnel - a certificate from the military unit about registration);

Written permission customs authority located at the place of registration - for persons living outside the customs area;

Documents confirming status individual entrepreneur, registered in accordance with the legislation of the Russian Federation;

Documents confirming the fact of departure or export of currency abroad by an individual;

Visas, certificates, tickets, insurance, etc. confirming the stay of an individual abroad;

Marks of customs authorities at the border of the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, as well as marks of customs authorities of the country of purchase of the vehicle;

A document establishing ownership of a vehicle.

After checking the customs declaration, the customs inspector inspects the vehicle for compliance with the information stated in the declaration. The inspection is carried out on a specially equipped site in the presence of the owner.

Data on the imported vehicle and owner are entered into the computer. Simultaneously with entering data into the computer, the following is checked:

Have vehicles been previously registered in the name of a person declaring the import of a vehicle into the Russian Federation on a preferential basis;

How many vehicles were imported by an individual during the calendar year;

Is this vehicle on the wanted list of the traffic police and Interpol?

The vehicle import certificate is filled out. In the column “Marks of the customs authority”, in accordance with the procedure by which the vehicle was registered, appropriate entries are made.

The certificate is issued in two copies, one of which is issued to the owner of the vehicle, and the second is stored at the customs authority in accordance with the rules for storing documents strict reporting. Next, you fill out the vehicle passport (hereinafter referred to as PTS). The issuance of PTS by the customs authorities of the Russian Federation is an additional function assigned by the Decree of the Government of the Russian Federation dated May 18, 1993 No. 477 (as amended on June 22, 2009) “On the introduction of vehicle passports” in order to streamline the admission of vehicles to operation on the territory of the Russian Federation, strengthen combating theft and other offenses in motor transport.

To issue a title to vehicles without customs clearance, the owner or owner of the vehicle must submit an application in the prescribed form. The application is submitted to the customs office in whose area of activity the owner of the car is located or registered. The application indicates the circumstances of the import or purchase of the car, which are the basis for issuing a PTS.

The application must be accompanied by documents confirming the information provided. Registration of a vehicle passport is subject to the presentation of this vehicle to the customs authorities.

Customs authorities, in accordance with customs legislation, carry out customs inspection of the vehicle. Customs inspection means checking the presence or absence in vehicles, hand luggage and baggage, as well as in the clothing and on the body of an individual, of items not declared or hidden from customs control. Used for all types of inspection technical means must be safe for life and health and not cause damage to vehicles. When organizing and conducting an inspection officials customs authorities must strictly monitor compliance with the constitutional rights of the individual.

Customs inspection of vehicles can be carried out:

With partial dismantling and disassembly of structural elements;

With complete dismantling and disassembly;

Without them, dismantling and disassembling.

Uniform rates of customs duties and taxes apply to vehicles. Vehicles imported from third countries and released for free circulation in accordance with the legislation of the Republic of Belarus and the Republic of Kazakhstan before January 1, 2010 are recognized in the Russian Federation as goods of the Customs Union. When importing such vehicles into the Russian Federation, additional payment of customs duties and taxes is not required.

There is also no additional payment required for cars imported into the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, in respect of which customs duties were paid at the rates established by the Unified Customs Tariff of the Customs Union.

The basis for calculating customs duties and taxes is the customs value or engine volume of the vehicle.

The customs value of a car less than 3 years has passed since its release is calculated as the price at which this or a similar car is sold or offered for sale in the ordinary course of business retail in conditions full competition. This price is determined on the basis of data received from the car manufacturer, and in the absence of such data - on the basis of data indicated in catalogs, information from foreign organizations that sell cars, taking into account their configuration and year of manufacture. If the value of a car determined in this way is less than the customs value declared by an individual to the customs authority of the Russian Federation, then for the purposes of determining uniform rates of customs duties and taxes, the customs value declared by the individual will be used.

Moving a vehicle for personal use without paying customs duties and taxes in any way is permitted if:

The vehicle is registered on the territory of a member state of the customs union;

A vehicle is registered on the territory of a foreign state, temporarily imported into the territory of the Customs Union by a foreign individual - for the period of his temporary stay, but not more than one year;

The vehicle is registered on the territory of a foreign state, temporarily imported by an individual of a member state of the customs union, for a period not exceeding six months;

A car and trailer owned by an individual recognized in accordance with the legislation of a member state of the customs union as refugees, forced migrants arriving for permanent residence, provided that import from the country of previous residence is carried out no later than 18 months from the date of arrival of the specified person for permanent residence, as well as a car and trailer of the specified persons, is in the ownership of at least 6 months before the date of their arrival.

Temporarily imported vehicles can be re-exported from the customs territory of the Customs Union through any customs authority without levying customs duties, taxes, or applying prohibitions and restrictions of an economic nature.

The following are subject to payment of customs duties and taxes:

Vehicles related to commodity item 8703 TN VED CU (not intended for traffic on public roads), 8702 TN VED CU (for transportation of goods with a gross weight of up to 5 tons), 8704 21 and 8704 31 TN VED CU (watercraft and aircraft not registered in the customs territory customs union);

Vehicles for personal use, registered on the territory of foreign states, temporarily imported by individuals whose stay period exceeded one year from the date of their export;

Cars imported by owners or other individuals on behalf of the owner, purchased outside the customs territory of the Customs Union.

If temporarily imported vehicles are seriously damaged due to an accident or force majeure, their re-export may not be carried out.

To summarize, it can be noted that vehicles for personal use are moved across the customs border of the Customs Union under a specific procedure.

transport control customs border

RF- carrying out actions for import into the customs territory RF or the removal from this territory of goods or vehicles by any means, including shipment by international mail, the use of pipeline transport and power lines. These actions include: when importing goods or vehicles into the customs territory RF or from free warehouses to the rest of the customs territory RF- actual crossing of the customs border RF; when exporting goods or vehicles from the customs territory RF and when importing goods or vehicles from the rest of the customs territory RF to the territory of the free customs zones and for free warehouses - filing a customs declaration or other action directly aimed at realizing the intention, respectively, to export or import goods or vehicles. movement of goods and vehicles across the customs border RF produced in accordance with their customs regimes in the manner prescribed by the Labor Code RF.

(English transference cross custom frontier / border) - actions related to the import into the customs territory of the Russian Federation and (or) export from this territory of property (currency valuables, vehicles, and other goods). According to the Labor Code of the Russian Federation* P. through this year. Russian Federation currency of the Russian Federation, securities in Russian currency, foreign currency and other currency assets is carried out in accordance with the currency legislation of the Russian Federation.

Goods not intended for production or other commercial activities, can be moved by citizens across the customs border of the Russian Federation in a simplified, preferential manner determined by the Government of the Russian Federation and the State Customs Committee of the Russian Federation. This procedure may include full or partial exemption from customs duties and taxes, the establishment of uniform rates of customs duties and taxes, and the non-application of economic policy measures. The purpose of the goods is established based on their nature and quantity, frequency of movement, taking into account all the circumstances of the person’s trip and in the absence of grounds to believe that the goods are being moved across the customs border of the Russian Federation not for the purposes of personal use or consumption. The State Customs Committee of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation, has the right to establish quantitative or cost restrictions on P. through this year. RF in a simplified, preferential manner for certain categories of goods not for commercial purposes. The regulation on the movement of goods by individuals across the customs border of the Russian Federation was approved by Decree of the Government of the Russian Federation of July 10, 1999 No. 783.

P. through t.g. transport of vehicles is carried out in accordance with the customs regimes applicable to vehicles. Vehicles traveling across the customs border of the Russian Federation, as well as vehicles transported across the border as goods, stop at places determined by the customs authorities of the Russian Federation. If this requirement is not met, customs authorities have the right to forcefully stop vehicles. The duration of parking of vehicles is determined by the customs authority of the Russian Federation together with the carrier and cannot be reduced to the detriment of customs control and customs clearance. The departure of vehicles from their parking places is carried out with the permission of the customs authority of the Russian Federation. The time and place of crossing the customs border of the Russian Federation by vehicles is agreed upon by the carrier with the relevant customs authority.

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"moving across the customs border" in books

Moving across the customs border of the Russian Federation

From the book Encyclopedia of Lawyer author author unknown

Moving across the customs border of the Russian Federation MOVEMENT ACROSS THE CUSTOMS BORDER OF THE RF - carrying out actions for the import into the customs territory of the Russian Federation or export from this territory of goods or vehicles in any way, including sending by international postal

author Laws of the Russian Federation

Article 12. Movement of goods (including currency and currency valuables) and vehicles across the customs border 1. All persons on an equal basis have the right to move goods and vehicles across the customs border in the manner established by this

From the book Customs Code of the Russian Federation author Laws of the Russian Federation

Article 280. Movement across the customs border of sea (river) vessels and aircraft not used for international transport goods and passengers 1. Sea (river) vessels temporarily exported from the customs territory of the Russian Federation for the purpose of their use

From the book Customs Code of the Russian Federation author Laws of the Russian Federation

Article 304. Movement of diplomatic mail and consular bags of foreign states across the customs border 1. Diplomatic mail and consular bags of foreign states moved across the customs border are not subject to opening or detention. At

Chapter 42. Controlled delivery of goods moved across the customs border

From the book Customs Code of the Russian Federation author Laws of the Russian Federation

Chapter 42. Controlled delivery of goods moved across the customs border Article 435. Features of the controlled delivery of goods moved across the customs border 1. Controlled delivery of goods moved across the customs border,

From the book Customs Code of the Russian Federation author State Duma

Article 280. Movement across the customs border of sea (river) vessels and aircraft not used for international transport of goods and passengers 1. Sea (river) vessels temporarily exported from the customs territory of the Russian Federation for the purpose of their use

From the book Customs Code of the Russian Federation author State Duma

Chapter 42. CONTROLLED DELIVERY OF GOODS MOVED ACROSS THE CUSTOMS BORDER

From the book Customs Code of the Russian Federation author State Duma

Chapter 42. CONTROLLED DELIVERY OF GOODS MOVED ACROSS THE CUSTOMS BORDER Article 435. Features of the controlled delivery of goods moved across the customs border 1. Controlled delivery of goods moved across the customs border,

From the book Code of the Russian Federation on Administrative Offenses (CAO RF) author State Duma

Article 16.1. Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation Movement of goods and (or) vehicles across the customs border of the Russian Federation in addition to customs control, or with concealment from it

23. Controlled delivery of goods transported across the customs border

From the book Customs Law author Chinko V A

23. Controlled delivery of goods moved across the customs border From paragraph 1 of Art. 435 of the Labor Code of the Russian Federation it follows that the controlled delivery of goods moved across the customs border is an operational investigative event in which, with the knowledge and control of

author author unknown

ARTICLE 12. Movement of goods (including the currency of the Russian Federation, domestic securities and currency valuables) and vehicles across the customs border 1. All persons on an equal basis have the right to move goods and vehicles across

From the book Customs Code of the Russian Federation. Text with changes and additions for 2009 author author unknown

ARTICLE 280. Movement across the customs border of sea (river) vessels and aircraft not used for international transport of goods and passengers 1. Sea (river) vessels temporarily exported from the customs territory of the Russian Federation for the purpose of their use

From the book Customs Code of the Russian Federation. Text with changes and additions for 2009 author author unknown

ARTICLE 304. Movement of diplomatic mail and consular bags of foreign states across the customs border 1. Diplomatic mail and consular bags of foreign states moved across the customs border are not subject to opening or detention. At

From the book Code of the Russian Federation on Administrative Offenses author Laws of the Russian Federation

Article 16. 1. Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation 1. Violation of the procedure for the arrival of goods and (or) vehicles into the customs territory of the Russian Federation by importing them in addition to checkpoints

From the book Code of the Russian Federation on Administrative Offences. Text with changes and additions as of November 1, 2009. author author unknown

Article 16.1. Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation 1. Violation of the procedure for the arrival of goods and (or) vehicles into the customs territory of the Russian Federation by importing them beyond checkpoints