Custom charges

Article 123. Kinds of custom charges

1. Custom charges are the obligatory payments raised by customs bodies for fulfilment by them of actions, the goods connected with release, customs support of the goods, storage of the goods.

2. Custom charges concern:

1) custom charges for fulfilment of the actions connected with release of the goods (further - custom charges for customs operations);

2) custom charges for customs support;

3) custom charges for storage.

부록 Ⅲ. 러시아의 통관/관세법 191

Article 124. Payers of custom charges

1. Payers of custom charges for customs operations and custom charges for customs support are the persons specified in article 114 of the present Federal law.

2. Payers of custom charges for storage are the persons who have placed the goods on a warehouse of time storage of customs body.

Article 125. An order of calculation of custom charges

1. Custom charges are estimated in payers, except for the cases established by a part of 2 present articles.

2. Custom charges are estimated in customs bodies at exhibiting of requirements about payment of customs payments, and also at calculation of custom charges concerning the goods for private use.

3. Calculation of the sums which are subject to payment of custom charges, is made in currency of the Russian Federation. In cases if for calculation of the sums of custom charges it is required to make foreign currency recalculation, the rate of foreign exchange to currency of the Russian Federation, established by the Central bank of the Russian Federation and operating at date of registration of the customs declaration by customs body is applied.

Article 126. Application of rates of custom charges

1. For calculation of the sums of custom charges for customs operations the rates operating at date of registration of the customs declaration by customs body are applied.

2. For calculation of the sums of custom charges for customs support the rates operating at date of registration of the transit declaration by customs body are applied.

3. For calculation of the sums of custom charges for storage the rates operating in storage of the goods in a warehouse of time storage of customs body are applied.

Article 127. Terms of payment of custom charges

1. Custom charges for customs operations should be paid simultaneously with giving of the customs declaration.

2. Custom charges for customs support should be paid prior to the beginning of actual

192

realisation of customs support.

3. Custom charges for storage should be paid before actual delivery of the goods from a warehouse of time storage of customs body.

Article 128. An order and forms of payment of custom charges 1. Custom charges are paid:

1) for customs operations - at declaring of the goods, including at giving in customs body of the incomplete customs declaration, the periodic customs declaration, the time customs declaration full of the customs declaration;

2) for customs support - at support of the vehicles transporting the goods according to a customs procedure of customs transit;

3) for storage - at storage of the goods in a warehouse of time storage of customs body.

2. Payment of custom charges is carried out by rules and in forms which are established by the present Federal law concerning payment of the customs duties, taxes taking into account positions of a part 3 present articles.

3. Payment of custom charges is carried out into the account of Federal exchequer in currency of the Russian Federation. Payment by physical persons of custom charges concerning the goods for private use can be carried out in cash desk of customs body.

1. Collecting and return of custom charges are carried out according to the order provided by the present Federal law for collecting and return of the customs duties, taxes, except for the cases provided by parts of 2 and 3 present articles.

2. If after registration of the customs declaration during its check updating of the data containing in it influencing size of custom charges for customs operations, the sum of custom charges for the customs operations, declared is carried out at declaring of the goods, not recalculated, additional collecting and return of the sums of custom charges for customs operations are not made.

3. In the cases established by points 1 and 2 parts of 1 article 148 of the present Federal law, return of custom charges for customs operations is not made.

부록 Ⅲ. 러시아의 통관/관세법 193

Article 130. Rates of custom charges

1. Rates of custom charges for customs operations are established by the Government of the Russian Federation.

2. The size of custom charges for customs operations is limited to approximate cost of services of customs bodies and cannot exceed 100 000 roubles.

3. At export from the Russian Federation of the goods which are not assessed with the export customs duties, rates of custom charges for customs operations cannot depend on cost of such goods.

4. At declaring of the goods with giving of the time customs declaration of the rate of custom charges for customs operations cannot depend on cost of such goods. At the subsequent giving on the same goods custom charges for customs operations are paid to customs body of the full customs declaration in sizes according to a part 2 present articles.

5. Custom charges for customs support are paid next sizes:

1) for realisation of customs support of each vehicle and each unit of a railway rolling stock on distance:

To 50 km inclusive - 2 000 roubles;

From 51 to 100 km inclusive - 3 000 roubles;

From 101 to 200 km inclusive -4 000 roubles;

Over 200 km - 1 000 roubles for each 100 kilometres of a way, but not less than 6 000 roubles;

2) for realisation of customs support of everyone water or the aircraft - 20 000 roubles irrespective of moving distance.

6. Custom charges for storage in a warehouse of time storage of customs body are paid at a rate of 1 rouble from each 100 kgs of weight of the goods a day, and in specially adapted (equipped and equipped) for storage of separate kinds of the goods premises - 2 roubles from each 100 kgs of weight of the goods a day. Incomplete 100 kgs of weight of the goods are equated to full 100 kgs, and incomplete day - to full.

194

Article 131. Clearing of payment of custom charges

1. Custom charges for customs operations are not raised in the relation:

1) imported into the Russian Federation and the goods taken out from the Russian Federation concerning according to the legislation of the Russian Federation to free aid (assistance);

2) the goods which are imported into the Russian Federation and taken out from the Russian Federation by diplomatic representatives, consular establishments, other official representations of the foreign states, the international organisations, the personnel of these representations, establishments and the organisations, and also concerning the goods intended for private use of separate categories of foreign persons, enjoying advantages, privileges and (or) immunities according to the international contracts of the Russian Federation;

3) the cultural values placed under a customs procedure of time import (admission) or a customs procedure of time export by the Russian state or municipal museums, archives, libraries, other state storehouses of cultural values with a view of their exhibiting, and also at end of action of the specified procedures by a premise of the goods under procedure of re-export and ^{реимпорта} the goods accordingly;

4) the goods which are imported into the Russian Federation and taken out from the Russian Federation with a view of demonstration at carrying out vystavochno -kongressnyh of actions with foreign participation, aerospace salons and other similar actions for the decision of the Government of the Russian Federation;

5) the cash currency of member states of the Customs union which are imported or taken out by the central banks of member states of the Customs union, except for memorable coins;

6) the goods (except for the goods for private use), imported into the Russian Federation or taken out of the Russian Federation to one addressee from one sender under one transport (transportation) document, the general which customs cost does not exceed the sum equivalent of 200 euros at a Central Bank rate of the Russian Federation, operating at the moment of registration by customs body of the customs declaration;

7) the goods placed under a customs procedure of customs transit;

8) forms of books ^МДП moved between Association of the international automobile

부록 Ⅲ. 러시아의 통관/관세법 195

carriers of Russia and the International union of motor transport, and also forms кар нетов АТА or their parts intended for delivery in customs territory of the Customs union;

9) the excise marks which are imported into the Russian Federation and taken out from the Russian Federation;

10) the goods moved by physical persons for personal, family, house and other not connected with realisation of enterprise activity of needs in which relation outright release from payment of the customs duties, taxes is given;

11) the goods sent in the international items of mail, except for cases when declaring of the specified goods is carried out by giving of the separate customs declaration;

12) the goods which are imported into the Russian Federation and taken out from the Russian Federation as supplies;

13) the goods placed under special customs procedures, including at a premise of the goods under the procedures necessary for end of special procedures;

14) a waste (rests) formed as a result of destruction of the foreign goods according to a customs procedure of destruction in which relation the customs duties, taxes are not subject to payment;

15) the goods which have appeared are destroyed, irrevocably lost or damaged owing to failure or action of force majeure and are placed under a destruction customs procedure;

16) the goods which have arrived on territory of the Russian Federation, being in a place of arrival or in other zone of customs control located in immediate proximity from a place of arrival, not placed under any customs procedure, placed under a customs procedure of re-export and decreasing from territory of the Russian Federation;

17) the goods temporarily imported into the Russian Federation with application карн етов АТА, in case of observance of conditions of time import of the goods with application карнетов АТА and at their return export from the Russian Federation, and also concerning the goods which are temporarily taken out from the Russian Federation with application карнетов АТА, in case of observance of conditions of time export of the goods with application карнетов АТА and at their return import to the Russian Federation;

18) spare parts and the equipment which are imported into the Russian Federation and

196

are taken out from the Russian Federation simultaneously with a vehicle according to article 349 of the Customs code of the Customs union;

19) vehicles of international transportation, including let out in territory of the Russian Federation according to a customs procedure of time import (admission) or a customs procedure of a free customs area and further international transportation used as vehicles;

20) the professional equipment which list is established by the Government of the Russian Federation and which is used for manufacture and the release of mass media placed under a customs procedure of time export, and also at end of a customs procedure of time export by a premise of the goods under a customs procedure ре импорта;

21) the goods intended for carrying out of filmings, representations, performances and similar actions (theatrical suits, circus suits, film suits, the scenic equipment, scores, musical instruments and other theatrical requisite, a circus requisite, a film requisite), placed under a customs procedure of time import (admission) or a customs procedure of time export, and at their return export (re-export) or return import (р еимпорте) if concerning such goods full conditional clearing of payment of the customs duties, taxes is given;

22) the goods intended for sports competitions, indicative sports actions or the trainings placed under a customs procedure of time import (admission) or a customs procedure of time export, and at end of the specified procedures by a premise of the goods under a customs procedure of re-export and реимпорта accordingly if concerning such goods full conditional clearing of payment of the customs duties, taxes is given;

23) the goods imported on territory of the Kaliningrad region according to a customs procedure of a free customs area, and the products of their processing placed under customs procedures of release for internal consumption or реимпорта;

24) the scientific or commercial samples imported into the Russian Federation according to a customs procedure of time import (admission) with full conditional clearing of payment of the customs duties, taxes and taken out from the Russian Federation according to a customs procedure of time export;

부록 Ⅲ. 러시아의 통관/관세법 197

25) other goods in the cases defined by the Government of the Russian Federation.

2. Custom charges for storage are not raised:

1) at a premise customs bodies of the goods on a warehouse of time storage of customs body;

2) in other cases defined by the Government of the Russian Federation.

3. The government of the Russian Federation has the right to define cases of clearing of payment of custom charges for customs support.