Customs regulation and customs business in the Russian Federation

Article 1. The purposes and a subject of regulation of the present Federal law 1. The purposes of the present Federal law are:

1) performance maintenance the international contracts making contract-legal base of the Customs union within the limits of EvrAzES the with Russian Federation (further - the Customs union), decisions of bodies of the Customs union in sphere of customs regulation and customs business;

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2) maintenance of economic safety of the Russian Federation at realisation of foreign trade by the goods;

3) government perfection in sphere of customs business;

4) maintenance of observance of the rights and legitimate interests of the persons who are carrying out activity, connected with import of the goods to the Russian Federation and their export from the Russian Federation, the persons who are carrying out activity in sphere of customs business, and also other persons realising the rights of possession, using and the order the goods which are imported into the Russian Federation and taken out from the Russian Federation;

5) creation of conditions for development of foreign trade activities and the foreign trade activity, an infrastructure in sphere of customs business.

2. A subject of regulation of the present Federal law is:

1) regulation of the relations connected with import of the goods to the Russian Federation and export of the goods from the Russian Federation, their transportation on territory of the Russian Federation under customs control, moving of the goods between territory of the Russian Federation and territories of artificial islands, installations and constructions over which the Russian Federation carries out jurisdiction according to the legislation of the Russian Federation and norms of international law, time storage, customs declaring, release and use according to customs procedures, carrying out of customs control, collection and payment of customs payments;

2) definition of powers of public authorities of the Russian Federation in a subject of legal regulation of the present Federal law;

3) definition of the rights and duties of the persons who are carrying out activity, connected with import of the goods to the Russian Federation and their export from the Russian Federation, and also the persons who are carrying out activity in sphere of customs business;

4) an establishment of legal and organizational bases of activity of customs bodies of the Russian Federation (further - customs bodies);

5) regulation of imperious relations between customs bodies and the persons realising the rights of possession, using and the order the goods which are imported into the

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Russian Federation and taken out from the Russian Federation.

Article 2. Customs regulation and customs business in the Russian Federation

1. Customs regulation in the Russian Federation according to the customs legislation of the Customs union and the legislation of the Russian Federation consists in an establishment of an order and regulations of customs business in the Russian Federation. Customs business in the Russian Federation represents set of means and methods of maintenance of observance of measures of customs-tariff regulation, and also interdictions and restrictions at import of the goods to the Russian Federation and export of the goods from the Russian Federation.

2. In the Russian Federation measures of customs-tariff regulation, interdictions and the restrictions mentioning foreign trade by the goods (further - interdictions and restrictions), provided by the international contracts making contract-legal base of the Customs union, and certificates of bodies of the Customs union accepted according to specified contracts are applied.

3. In cases and an order which are provided by the international contracts making contract-legal base of the Customs union, certificates of bodies of the Customs union, the Russian Federation applies separate measures of customs-tariff regulation, interdictions and restrictions unilaterally according to the legislation of the Russian Federation.

4. At introduction by the Russian Federation of interdictions and restrictions unilaterally, and also at application in the Russian Federation of measures of the customs-tariff regulation which are distinct from measures, applied in one or several member states of the Customs union, means and methods of maintenance of their observance, established according to the international contracts of the Russian Federation and the present Federal law are applied. Certificates of the President of the Russian Federation or the Government of the Russian Federation the federal enforcement authorities which are carrying out functions on control and supervision of observance of established measures can be defined.

5. Actions which should be made by persons for observance of interdictions and the restrictions established by the Russian Federation unilaterally, can be defined by standard legal certificates of the Russian Federation by which such interdictions and

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restrictions are established.

Article 3. A management of customs business in the Russian Federation

1. The general management of customs business in the Russian Federation carries out the Government of the Russian Federation. Direct realisation of problems in the field of customs business is provided with the federal enforcement authority authorised in the field of customs business.

2. The federal enforcement authority authorised in the field of customs business, according to the customs legislation of the Customs union and (or) the legislation of the Russian Federation carries out functions on development of a state policy and standard legal regulation in the field of customs business, provides uniform application by all customs bodies in territory of the Russian Federation of the customs legislation of the Customs union and the legislation of the Russian Federation on customs business.

3. The federal enforcement authority authorised in the field of the finance, according to the legislation of the Russian Federation carries out functions on development of a state policy and standard legal regulation in sphere of customs payments and definitions of customs cost of the goods.

Article 4. Legal regulation of relations in the field of customs business

1. The legal relations connected with moving of the goods through customs border of the Customs union, are regulated according to the customs legislation of the Customs union.

2. Officially published international contracts making contract-legal base of the Customs union, and the decision of bodies of the Customs union operate in the Russian Federation directly if do not contain requirements under the edition of interstate certificates for their application. In the cases provided by the customs legislation of the Customs union, the Government of the Russian Federation has the right to define an order of application of certificates of the customs legislation of the Customs union in the Russian Federation according to the present Federal law.

3. Relations in the field of customs business in the Russian Federation are regulated by the customs legislation of the Customs union and the legislation of the Russian Federation on customs business. The legislation of the Russian Federation on customs business

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consists of the present Federal law and other federal laws accepted according to it. The order of actual crossing by the goods and vehicles of Frontier of the Russian Federation is regulated by the legislation of the Russian Federation on Frontier of the Russian Federation, and in the part which have been not settled by the legislation of the Russian Federation about Frontier of the Russian Federation, - the legislation of the Russian Federation on customs business.

4. If other is not established by the customs legislation of the Customs union, to relations on collection and payment of the customs payments concerning taxes, the legislation of the Russian Federation on customs business is applied in the part which have been not settled by the legislation of the Russian Federation about taxes and tax collections.

5. The import order to the Russian Federation and export from the Russian Federation currencies of member states of the Customs union, currency of the Russian Federation, internal securities, currency values and traveller’s cheques is regulated according to the customs legislation of the Customs union, the international contract of member states of the Customs union, the currency legislation of the Russian Federation and with the present Federal law.

6. Legal relations in the field of customs business in the Russian Federation can be regulated also by decrees of the President of the Russian Federation.

7. On the basis and to execute federal laws in the field of customs business in the Russian Federation, decrees of the President of the Russian Federation the Government of the Russian Federation publishes decisions and orders in the field of customs business in the Russian Federation.

8. Federal enforcement authorities accept standard legal certificates in a subject of regulation of the present Federal law only in the cases directly provided by federal laws, certificates of the President of the Russian Federation, the Government of the Russian Federation.

9. The standard legal certificates of federal enforcement authorities published by them in a subject of regulation of the present Federal law, the mentioning rights and legitimate interests of persons in sphere of enterprise and other economic activities, can be appealed against in arbitration court according to the legislation of the Russian Federation on legal proceedings in arbitration courts.

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10. If the customs legislation of the Customs union establishes other rules, than what are provided by the present Federal law, the customs legislation of the Customs union is applied.

Article 5. The basic terms used in the present Federal law

1. The basic terms used in the present Federal law, have following values:

1) import of the goods to the Russian Federation - actual crossing by the goods of Frontier of the Russian Federation and (or) limits of territories of artificial islands, installations and constructions over which the Russian Federation carries out jurisdiction according to the legislation of the Russian Federation and norms of international law in which result the goods have arrived from other member states of the Customs union or from the territories which are not entering into uniform customs territory of the Customs union, on territory of the Russian Federation and (or) in territory of artificial islands, installations and constructions over which the Russian Federation carries out jurisdiction according to the legislation of the Russian Federation and norms of international law, and all subsequent actions with the specified goods before their release by customs bodies when such release is provided by the customs legislation of the Customs union and (or) the present Federal law;

2) internal taxes - the value-added tax and the excise raised at a turn of the goods in territory of the Russian Federation;

3) export of the goods from the Russian Federation - actual moving by any way of the goods for limits of territory of the Russian Federation and territories of artificial islands, installations and constructions over which the Russian Federation carries out jurisdiction according to the legislation of the Russian Federation and norms of international law, in other member states of the Customs union or on the territories which are not entering into uniform customs territory of the Customs union, and also fulfilment by persons of the actions directed on such actual moving of the goods before actual crossing by the goods of Frontier of the Russian Federation or limits of territories of artificial islands, installations and constructions over which the Russian Federation carries out jurisdiction according to the legislation of the Russian Federation and norms of international law;

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4) export of the goods from the Russian Federation for limits of customs territory of the Customs union - export of the goods from the Russian Federation if the country of appointment of the goods according to intentions of the persons who are carrying out moving of the goods, is the territory of the state which are not a member of the Customs union;

5) the Russian person - the legal body with the location in the Russian Federation, created according to the legislation of the Russian Federation, and (or) the physical person registered as the individual businessman and constantly living in the Russian Federation if other does not follow from the present Federal law;

6) the account of Federal exchequer - the account of Federal exchequer intended for the account of receipts and their distribution between budgets of budgetary system of the Russian Federation according to the budgetary legislation of the Russian Federation;

7) the goods - any property which is imported into the Russian Federation or taken out from the Russian Federation.

2. Terms in the field of customs regulation and customs business are used in the present Federal law in the values defined by the customs legislation of the Customs union and the international contracts, making contract-legal base of the Customs union.

3. All other terms are used in the present Federal law in the values defined by the legislation of the Russian Federation about taxes and tax collections, the civil legislation of the Russian Federation, the legislation of the Russian Federation on administrative offences and other legislation of the Russian Federation.

Article 6. Action of certificates of the legislation of the Russian Federation about customs business and other legal certificates of the Russian Federation in the field of customs business in time

1. Certificates of the legislation of the Russian Federation about customs business, and also decrees of the President of the Russian Federation, the decision and the order of the Government of the Russian Federation, the standard legal certificates of federal enforcement authorities accepted according to the present Federal law (further - other legal certificates of the Russian Federation in the field of customs business), are applied to the relations which have arisen after day of their introduction into force, and have no

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retroactive effect, except for the cases directly established by a part of 2 present articles.

2. Positions of certificates of the legislation of the Russian Federation about customs business, and also other legal certificates of the Russian Federation in the field of the customs business, improving position of persons, have a retroactive effect if directly provide it. In other cases certificates of the legislation of the Russian Federation about customs business, and also other legal certificates of the Russian Federation in the field of customs business can have a retroactive effect if it is directly provided by the customs legislation of the Customs union or federal laws.

3. Certificates of the legislation of the Russian Federation about customs business come into force not earlier than after 30 days after day of their official publication if other is not established by the customs legislation of the Customs union. Other legal certificates of the Russian Federation in the field of customs business come into force not earlier than after 30 days after day of their official publication, except for following cases:

1) if certificates of the customs legislation of the Customs union or the present Federal law establish a special order of coming into force of the specified legal certificates of the Russian Federation in the field of customs business;

2) if the specified legal certificates of the Russian Federation in the field of customs business establish more preferential order, than operating, regarding requirements of representation of documents and data, terms for decision-making by customs and other state structures or other administrative (procedural) restrictions.

Article 7. Action of certificates of the legislation of the Russian Federation about customs business, and also other legal certificates of the Russian Federation in the field of customs business in space

1. Certificates of the legislation of the Russian Federation about customs business, and also other legal certificates of the Russian Federation in the field of customs business operate in all territory of the Russian Federation, and also in the territories which are in an exclusive economic zone of the Russian Federation and on a continental shelf of the Russian Federation of artificial islands, installations and constructions over which the Russian Federation carries out jurisdiction according to the legislation of the Russian Federation and norms of international law.

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2. The international contracts making contract-legal base of the Customs union, application of certificates of the legislation of the Russian Federation about customs business and other legal certificates of the Russian Federation in the field of customs business in territory of member state of the Customs union can be provided at export of the goods which country of origin is the Russian Federation, or products of their processing from territory of this member state of the Customs union for limits of uniform customs territory of the Customs union (further for the present Federal law - customs territory of the Customs union).

3. The international contract of the Russian Federation application of certificates of the legislation of the Russian Federation about customs business, and also other legal certificates of the Russian Federation in the field of customs business on territories of the foreign state or application of standard legal certificates of the foreign state in territory of the Russian Federation can be provided at realisation of joint customs control by customs bodies of the Russian Federation with customs bodies of this foreign state.

Article 8. Requirements to certificates of the legislation of the Russian Federation about customs business and to other legal certificates of the Russian Federation in the field of customs business

1. Positions of certificates of the legislation of the Russian Federation about customs business, and also other legal certificates of the Russian Federation in the field of customs business should be formulated so that each person precisely knew, what rights and duties, and also what actions when and in what order it is necessary to make at import to the Russian Federation and export from the Russian Federation of the goods and vehicles of the international transportation at it is.

2. The standard legal certificate of the Russian Federation in the field of customs business admits not corresponding to the present Federal law, if such certificate:

1) it is published by the body which does not have according to the present Federal law the right to publish this sort of certificates, or it is published with infringement of the established order of the edition of such certificates;

2) cancels or limits the rights of persons established by the customs legislation of the Customs union and the present Federal law;

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3) changes established by the customs legislation of the Customs union and the present Federal law of the basis, a condition, sequence or an operations procedure of participants of the relations regulated by the legislation of the Russian Federation about customs business, other persons which duties are established by the present

3) changes established by the customs legislation of the Customs union and the present Federal law of the basis, a condition, sequence or an operations procedure of participants of the relations regulated by the legislation of the Russian Federation about customs business, other persons which duties are established by the present