The authorised economic operator

Article 85. The authorised economic operator

According to article 38 of the Customs code of the Customs union the legal body registered according to the legislation of the Russian Federation, carrying out import of the goods to the Russian Federation for use in industrial both other enterprise activity and export of the goods from the Russian Federation, included in the register of the authorised economic operators can be the authorised economic operator.

Article 86. The special simplifications given to the authorised economic operator 1. According to point 1 of article 41 of the Customs code of the Customs union following

special simplifications can be given the authorised economic operator:

1) time storage of the goods in premises, on the open areas and other territories of the authorised economic operator without its inclusion in the register of owners of warehouses of time storage;

2) release of the goods before giving of the customs declaration according to article 197 of the Customs code of the Customs union;

3) carrying out of the customs operations connected with release of the goods, being in premises, on the open areas and other territories of the authorised economic operator, including end of a customs procedure of customs transit concerning the goods following to the authorised economic operator at their import to the Russian Federation, according to a part of 3 articles 87 of the present Federal law;

4) other special simplifications provided by the customs legislation of the Customs union, including preliminary customs declaring of the goods, including with giving incomplete and (or) the periodic customs declaration, giving of the incomplete customs declaration and periodic customs declaring according to articles 193 and 194 Customs codes of the Customs union and with articles 211 - 215 present Federal laws.

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2. The government of the Russian Federation according to the customs legislation of the Customs union has the right to define the inventory in which relation the special simplifications given to the authorised economic operator cannot be applied.

3. At application of the special simplifications given to the authorised economic operator, restrictions of places of declaring of the separate goods, 2 articles 205 of the present Federal law established according to a part are not applied.

4. As feature of customs transit of the foreign goods from customs body in a place of arrival to internal customs body according to the paragraph of fourth point 3 of article 215 of the Customs code of the Customs union possibility of delivery of the foreign goods following to the authorised economic operator, in premises, on the open areas and other territories of the authorised economic operator which have the status of a zone of customs control and being in region of activity of customs body of appointment, without доставления the specified goods in the location of customs body of appointment is. Limits of the specified zone of customs control are defined in the agreement provided by a part of 8 present articles, and should have special designations. The authorised economic operator provides an allowing order of access to a zone of customs control.

5. Features of end of a customs procedure of customs transit in a case provided by a part of 4 present articles, concerning the foreign goods following to the authorised economic operator, carrying out industrial activity, release of the goods before giving of the customs declaration or with application of preliminary customs declaring of the goods are established by article 87 of the present Federal law.

6. Features of end of a customs procedure of customs transit of the foreign goods, 4 present articles established by a part, are not applied at the customs transit of the foreign goods which are carried out according to the international contracts, directly establishing that a place of delivery of the goods is the customs body.

7. According to point 2 of article 41 of the Customs code of the Customs union the special simplifications provided by a part of 1 present article, are applied only in cases if the authorised economic operator has the right to act as the customs applicant of the goods in which relation application of such special simplifications is supposed, including by manufacture of customs declaring of the goods by the customs representative operating for and on behalf of the authorised economic operator.

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8. According to point 4 of article 94 of the Customs code of the Customs union the customs bodies which are carrying out customs operations, co-operate with the authorised economic operator at application of special simplifications. An order of the specified interaction, including regulations of an information exchange between the authorised economic operator and customs bodies, the structure and formats of the data, an order of transfer of the customs seals which have been removed by the authorised economic operator according to article 87 of the present Federal law, are established in the agreement concluded between corresponding customs body and the authorised economic operator at decision-making on assignment to last of the status of the authorised economic operator. The typical form of the specified agreement is defined by the federal enforcement authority authorised in the field of customs business, in coordination with the federal enforcement authority which is carrying out functions on development of a state policy and standard legal regulation in sphere of foreign trade activities. According to article 244 point 4, point 4 of article 257 and point 4 of article 269 of the Customs code of the Customs union the specified agreement can be used as the document providing conditions of application by the authorised economic operator of customs procedures of processing in customs territory, processing out of customs territory and processing for internal consumption. In case of the expiration of a deadline of application of a corresponding customs procedure of processing the customs body enters into the new agreement with the authorised economic operator. Use of the specified agreement as the document providing conditions of application of the corresponding customs procedure of processing, does not release the authorised economic operator from observance of other duties connected with application and end of the corresponding customs procedure of processing.

9. According to subparagraph 6 of point 1 of article 6, points 1 and 2 articles 94, subparagraph 4 of point 2 of article 128 of the Customs code of the Customs union with a view of acceleration of carrying out of customs operations at import of the goods to the Russian Federation in case of application by the authorised economic operator of preliminary customs declaring of the goods, including with giving of the incomplete periodic customs declaration, customs bodies can before arrival of the goods on territory of the Russian Federation notify the authorised economic operator on carrying out of

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customs inspection of such goods, except for cases when such prior notification will interfere with carrying out of customs control or to promote decrease in its efficiency. In this case customs inspection can be carried out by customs bodies without the prior notification of the authorised economic operator.

10. The government of the Russian Federation has the right to define an order of the prior notification of the authorised economic operator about carrying out of check of the goods which are taken out from the Russian Federation, before their loading in a vehicle for export of the goods from the Russian Federation.

11. In case according to management system risks the customs body will make the decision on carrying out of customs control concerning the goods declared in the customs declaration, submitted the authorised economic operator or the customs representative under its commission, such customs control is spent in premises, on the open areas and other territories of the authorised economic operator where such goods, in a priority order are placed.

Article 87. Features of end of a customs procedure of customs transit concerning the foreign goods following to the authorised economic operator, carrying out industrial activity, release of the goods before giving of the customs declaration or with application of preliminary customs declaring of the goods

1. For end of procedure of customs transit in territory of the authorised economic operator who is carrying out industrial activity, last not later than three hours till the moment of arrival of a vehicle in the location of the authorised economic operator, and in case of arrival of the goods out of the established operating time of customs body - not later than three hours before the termination of an operating time of this customs body directs to customs body of appointment the documents specified in point 1 of article 197 of the Customs code of the Customs union, necessary for release of the goods before giving of the customs declaration, in the form of electronic documents or the customs declaration with the additional data brought in it and documents applied on it according to article 193 of the Customs code of the Customs union.

2. In case in time, established in the agreement between customs body and the authorised

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economic operator which cannot exceed five hours from the moment of reception of documents and data from the authorised economic operator according to a part of 1 present article, the customs body of appointment has not notified on an interdiction of removal of means of identification in connection with intention to carry out check of the goods, customs inspection of a vehicle and (or) to be convinced of safety of means of identification the permission of customs body to removal of means of identification is considered received and after arrival of the goods in a delivery place the authorised economic operator accepts the goods from a carrier and has the right to remove means of identification and to unload the goods. The fact of acceptance of the goods the authorised economic operator from a carrier proves to be true by putting down of corresponding marks in transport and (or) товаросопроводительных documents. After putting down of these marks the authorised economic operator immediately directs to customs body the notification message signed by the elektronno-digital signature about date and time of acceptance of the goods from a carrier. Transfer by a carrier of the goods which are under customs control, to the authorised economic operator in an order established by the present part, is carried out without reception of the permission of customs body of appointment. From the moment of acceptance of the goods from the carrier specified in the notification message directed to customs body, the goods are considered let out as customs body. From this point on the authorised economic operator has a duty on payment of the customs duties, the taxes, provided by point 2 of article 197 of the Customs code of the Customs union.

Release before giving of the customs declaration of the goods as which customs applicant the authorised economic operator acts, is supposed provided that the sum of the import customs duties subject to payment, taxes does not exceed the sum of maintenance of payment of the customs duties, the taxes, given by the authorised economic operator according to article 39 of the Customs code of the Customs union.

3. In case at application of preliminary customs declaring at the moment of arrival of a vehicle in the location of the authorised economic operator in the customs declaration missing data are not brought and (or) concerning the goods the customs duties, taxes or customs body during the term specified regarding 2 present articles are not paid, has directed to the authorised economic operator the electronic notification message about

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absence in presented according to point 1 of article 197 of the Customs code of the Customs union documents of necessary data for release of the goods, after removal of means of identification and unloading of such goods they get the status of the goods which are on time storage, and are stored in the zone of customs control created in premises, on the open areas or other territories of the authorised economic operator, Without a premise of the goods on a warehouse of time storage or in other zone of customs control before performance by the authorised economic operator of the specified conditions of release of the goods.

4. If during the term specified regarding 2 present articles, the customs body has informed the authorised economic operator about intention to carry out check of the goods (including customs inspection), customs inspection of a vehicle and (or) to be convinced in safety of means of identification, such actions should be made customs body immediately in a priority order. Before realisation by customs body of the specified actions of means of identification can be removed, and the goods are unloaded from vehicles only with the permission of customs body. Customs inspection and customs inspection can be spent in the zone of customs control created in premises, on the open areas or other territories of the authorised economic operator, without a premise of the goods and vehicles on a warehouse of time storage or to other zone of customs control.

5. After acknowledgement by the authorised economic operator of acceptance of the goods from a carrier by putting down of corresponding marks in transport and (or) товарос опроводительных documents the carrier is obliged to arrive immediately to customs body of appointment for end of a customs procedure of customs transit, having presented the specified documents with marks of the authorised economic operator, and also the transit declaration and other documents available for it. The customs procedure of customs transit comes to the end according to points 4 and 5 articles 225 of the Customs code of the Customs union and article 237 of the present Federal law.

Article 88. Conditions of reception by the legal body of the status of the authorised economic operator

1. Conditions of assignment to the legal body of the status of the authorised economic operator are established by article 39 of the Customs code of the Customs union.

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2. According to subparagraph 5 of article 39 of the Customs code of the Customs union a condition of assignment of the status of the authorised economic operator is absence of the facts numerous (two and more times) attraction of the person within one year about day of the reference in customs body to administrative responsibility for administrative offences in the field of the customs business, provided by articles 16.1, 16.2, 16.3, 16.7, 16.9, 16.15, 16.17, 16.20 and 16.22 Codes of the Russian Federation about administrative offences provided that the sum of the imposed administrative penalties under specified articles in aggregate has made 500 000 roubles and more.

3. According to subparagraph 6 of article 39 of the Customs code of the Customs union a condition about presence of system of the account of the goods, allowing to compare the data presented to customs bodies at fulfilment of customs operations, with data on carrying out of economic operations, it is considered executed if the applicant observes following requirements:

1) conducts the accounting and tax account, and also the account for the customs purposes according to article 96 of the present Federal law;

2) gives to customs bodies access within their competence to bases and databanks of customs operations of the automated information systems of the applicant taking into account requirements of the legislation of the Russian Federation about information protection;

3) the system of the account of the logistical operations connected with transportation and storage of the goods applied by it, provides the separate account of fulfilment of such operations with the foreign goods and the goods of the Customs union;

4) applies the automated information system containing measures of protection of the information, providing prevention of unapproved access to the information, possibility of immediate restoration of the information modified or destroyed owing to unapproved access to it, and constant control over maintenance of level of security of the information.

4. According to subparagraph 7 of article 39 of the Customs code of the Customs union additional conditions of assignment to the legal body of the status of the authorised economic operator are:

1) non-use of the simplified system of the taxation;

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2) realisation of the foreign trade activity not less than one year about day of the reference in customs body;

3) absence of a previous conviction for fulfilment of crimes in sphere of economic activities at the head of the legal person, its employees, into whose functions enter the organisation of fulfilment of customs operations and (or) their fulfilment, and also at the head and the employees making customs operations, the customs representative who will apply special simplifications for and on behalf of the legal person in case of assignment to it of the status of the authorised economic operator;

4) a finding in the property, economic conducting, an operational administration or rent of premises, the open areas and other territories which are intended for time storage by the authorised economic operator of the foreign goods and meeting the requirements, established by article 89 of the present Federal law, - in case of application by the authorised economic operator of customs operation of time storage according to point 1 of a part of 1 article 86 of the present Federal law.

Article 89. Requirements to arrangement and the equipment of premises, the open areas and other territories of the authorised economic operator

1. The authorised economic operator can carry out time storage of the goods in premises, on the open areas and other territories of the authorised economic operator.

2. Premises, the open areas of the authorised economic operator have the status of a zone of customs control. Limits of the specified zone of customs control are defined by customs body and the authorised economic operator in the agreement provided by a part of 8 articles 86 of the present Federal law, and should have special designations.

Export of the goods which are under customs control, for limits of the specified zone is carried out with the permission of customs body.

3. Premises, the open areas and other territories intended for time storage by the authorised economic operator of the foreign goods, should be equipped and equipped so that to provide safety of the goods, to exclude unapproved access to them of extraneous persons (not being workers of the authorised economic operator) and also to provide possibility of carrying out concerning these goods of customs control.

4. Storage of the goods which are under customs control, and other goods which are

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stored, in one premise under condition of their separate placing which is provided with any way comprehensible to the authorised economic operator allowing visually to distinguish the goods, being under customs control, from other goods (a protective tape, partitions, the technological passes designated by corresponding tablets and inscriptions) is supposed.

5. Storage of the bulk, bulk goods which are under customs control, together with the goods of the same kind and the quality, being stored is supposed.

6. Requirements to arrangement and the equipment of premises, the open areas and other

6. Requirements to arrangement and the equipment of premises, the open areas and other