Customs Code of the Eurasian Economic Union: clarification of the main innovations. Eeu customs code: general characteristics and innovations When the tc eu enters into force

On January 1, 2018, the Customs Code of the Eurasian Economic Union (EAEU) comes into force. The adoption of the document was repeatedly postponed due to the coordination of the positions of the countries participating in the association. Chairman of the Association of Customs Representatives of Belarus Sergei Borisyuk told Eurasia.Expert about what will change after the Code comes into force and about the participation of the business community in its preparation.

- Sergey Valerievich, what functions does the Association of Customs Representatives of Belarus perform?

The Association of Customs Representatives of the Republic of Belarus was founded in 2011 in order to facilitate the consolidation of participants in foreign economic activity, including those providing services in the field of customs.

One of the priority tasks of the Association is the protection, coordination and representation of the professional interests of the business community in the customs and other state bodies of the Republic of Belarus, as well as foreign, international state and public organizations.

Today, we can say with complete confidence that the Association is an institution capable of providing the necessary support to its members, both in the analysis of problem situations arising in their activities, and in proposing optimal solutions, and in the provision of free expert legal assistance on issues application of customs legislation.

Chairman of the Association of Customs Representatives of Belarus Sergei Borisyuk.

- What questions do your participants usually have?

Among the most significant questions received by the Association, which required not only a detailed analysis of legislation, but also assistance in preparing documents for contacting various authorities, one can single out issues related to insurance of the activities of customs representatives, declaring goods when they are placed under the customs procedure of customs transit. , as well as those concerning the joint and several obligations of customs representatives in case of revealing the facts of violation of customs legislation after the release of goods.

Considering that the Expert Club of the Association includes practitioners who have worked in the system of the customs authorities of Belarus for a long period, including more than 20 years, as well as experts from other EAEU member states, you can be sure of the quality of elaboration of emerging issues.

- Who can become a member of the Association, are there any requirements for participants in foreign economic activity?

The Association has a wide scope of activities and currently unites members, including the largest transport and logistics companies of the country, authorized economic operators, customs representatives, owners of temporary storage warehouses, customs warehouses, customs carriers, as well as companies carrying out other activities related to the organization. , representation and support of business in the customs sphere. There are no special requirements for participants in foreign economic activity, we are open to cooperation.

- From January 1, 2018, the new Customs Code of the EAEU will come into effect. How was the code prepared? What difficulties did those who took part in its creation face?

The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation in 2010 passed the first stage of the formation of the Customs Union, the cornerstone of which was the Customs Code of the Customs Union.

The transition to a higher level of integration required the creation of a new global document providing for the optimization of customs operations, further liberalization of customs regulations and the codification of international agreements operating separately within the Union.

Work on amendments to the Customs Code of the Customs Union, and then the development of the draft Customs Code of the Eurasian Economic Union, took several years. The number of EAEU member countries grew, opinions differed, previously agreed approaches were repeatedly revised.

The work on the preparation of the Code was carried out by the Working Group on the improvement of customs legislation at the site of the Eurasian Economic Commission, which included representatives of the EEC, state bodies of the Member States and the business community of the Union.

Representatives of the Association took an active part in the development of the EAEU Customs Code and various acts regulating customs legal relations at the supranational level.

- What are the most important changes, in your opinion, the new code will bring?

- Optimization of the mechanism for carrying out customs operations through their informatization and automation, the use of a "single window" mechanism, the shift in focus of control to the stage after the release of goods, the possibility of applying the notification principle in the relationship "business - customs", as well as a number of other novelties of the Code were repeatedly voiced ...

But it is difficult to answer how effective their application will be, because the work on bringing both Union Acts and national legislation in line with the Code, designed to ensure the implementation of these norms, has not yet been completed.

By the way, in the text of the EAEU Customs Code, the mention of national legislation occurs about 1000 times! Also, one should not forget about the law enforcement practice, which may differ in two customs, not to mention the customs services of the Member States of the Union.

In my opinion, in a state where, by analogy with the practice of the Eurasian Economic Commission, business representatives take part in the development of acts of the national level, a high-quality document will be prepared that meets the interests of the state and business. At the same time, the participation of representatives of the business community is mandatory, both in the discussion of the concept and in the preparation of the normative legal act itself.

If we talk about the practical benefits of the Code for business, it is a real reduction in the time required for certain customs operations.

For example, according to the current version of the Code, the release of goods must be completed no later than 1 business day following the day of registration of the declaration for goods. That is, in fact, 2 days. The new Code stipulates that the release of goods must be completed within 4 hours from the date of registration of the customs declaration.

It is clear that these terms can be extended. But the list of renewal cases is strictly limited.

- What changes should the authorized economic operators expect?

The activities of the Authorized Economic Operator (AEO) will undergo major changes.

The first innovation is the issuance of certificates of inclusion in the register of authorized economic operators of three types. Depending on the type of the AEO certificate, the conditions for inclusion in the AEO register are different, and a different set of special simplifications is provided.

Second, 12 conditions for inclusion in the AEO register have been identified. Moreover, for each type of certificate there will be its own specific list of such conditions.

And third, the main thing for business, for the sake of what it was all done. Now, according to the current Customs Code of the Customs Union, the AEO has only 4 simplifications. This is the temporary storage of goods in the AEO territories, the release of goods before the submission of a customs declaration, the conduct of customs operations related to the release of goods in the AEO territories, other simplifications determined by the customs legislation of the Union. In the new Code, the list of simplifications provided by the AEO has been expanded to 17 special simplifications, which are grouped by types of certificates and relate to the performance of customs operations.

It should be noted that the simplifications in the Code for Belarusian business are not new. In general, they differ slightly from those currently used in Belarus.

Another important point is that the conditions for obtaining AEO status in the EAEU are maximally harmonized with the conditions for obtaining such status in the EU member states. This circumstance allows us to hope for the appearance in the near future of documents defining the basis for mutual recognition of authorized economic operators by the customs administrations of the EU and EAEU countries. The benefits are clear.

- If questions arise that are not regulated by the EAEU Customs Code, how will such issues be resolved?

Legislation cannot be so perfect that its application will always be problem-free. It regulates social relations, which are constantly changing under the influence of economics, politics, and technological progress. But this does not mean at all that the problems arising from the application of legislative norms are insoluble.

The Code contains provisions stipulating that in the presence of issues not regulated by the customs legislation of the Union, they are regulated at the level of national legislation.

In addition, issues related to tax legislation, administrative and criminal liability, legal proceedings, appeals against actions and omissions of officials are regulated only by national legislation.

Also, the member states of the Union are given the right to optimize the conditions for performing customs operations. For example, the terms of customs operations provided for by the EAEU Customs Code can be reduced, additional conditions are established in a number of customs operations, or various technological aspects in the activities of customs authorities can be determined.

- How is the interaction between business and customs authorities carried out in the course of rule-making activities?

Representatives of the business community take part in the work on draft regulations only at the stage of their approval. At the same time, I would like to note that the time allotted for the approval of projects is not enough to form a high-quality position of the business community. Such a position should be consolidated, that is, agreed with all members of the Association and justified. In general, such work takes at least 2 weeks to complete. In practice, this period is much shorter.

Serious and global documents require careful study and analysis, as well as the participation of representatives of the business community throughout the entire process of working on a regulatory legal act. The sooner this work begins, the better a position can be formed that takes into account the interests of business and the state.

Practitioners, like no one else, understand what exactly needs to be changed in the existing acts to remove existing barriers and increase the efficiency of the business. That is why, in order to optimize the interaction of the Belarusian business community in the customs sphere, the Committee on Legal Relations in the Field of Customs was created as part of the Union of Non-Profit Organizations “Confederation of Industrialists and Entrepreneurs (Employers)”.

Only by improving cooperation between government bodies and the business community can a constructive dialogue be achieved, conflicts and gaps in legislation can be eliminated as much as possible, and law enforcement practice can be brought closer to world standards.

Interviewed by Yulia Ruleva

_ Nadezhda Tinnikova, Fellow of the Eurasian Sector, CCEMI, NRU-HSE. Moscow, November 10, 2017

The Eurasian Economic Union (EAEU, Union) is an international organization for regional economic integration, within the framework of which the task is to create a full-fledged economic union without exceptions and restrictions. The integration association passed the stage of a free trade zone, creating a full-fledged Customs Union in 2010. Then, in 2012, agreements were signed that formed the basis of the Common Economic Space, and on this basis, a decision was made to create a full-fledged economic union. The EAEU includes 5 member states: Russia, Kazakhstan, Belarus, Armenia and Kyrgyzstan.

The main legal document of the EAEU is the Treaty on the Eurasian Economic Union (Treaty on the EAEU).

Section VIII of the Treaty on the EAEU provides for unified customs regulation in accordance with the Customs Code of the Customs Union (TC CU), as well as other international treaties and acts. The Customs Code is a codified normative legal act that defines the rules for interaction between bodies in the field of customs circulation within the Union. TC CU provides for the simplification and acceleration of procedures for customs declaration and supply of goods within the Union.

At the end of 2016, the heads of the EAEU member states tried to adopt a new version of the Customs Code, the development and approval of which took about three years. The Customs Code of the EAEU (TC EAEU) will replace the Customs Code of the Customs Union, which was adopted in 2009. The new document provides for the transition to a unified customs regulation within the framework of the Eurasian Economic Union. The new Customs Code will enter into force on January 1, 2018.

The new EAEU Customs Code contains 83 articles more than the Customs Code of the Customs Union. Also, it is worth noting that the TC TC was divided into parts: a general part and a special part, in the new code there is no such division, but there are 4 appendices.

The Customs Code of the EAEU provides for a number of changes: simplification of customs operations; introduction of electronic document management; priority of electronic customs declaration - declaring on paper will be allowed in exceptional cases; a new approach to regulating the status of an authorized economic operator. Key innovations of the EAEU TC can be seen in Figure 1.

Fig. 1. Innovations of the Customs Code of the EAEU

With the adoption of the new Customs Code of the EAEU, the authorities and business, which took an active part in its development, have high hopes. It is expected that the application of the best international practices that exclude the impact of the "human factor" will significantly enhance the activities of enterprises connected with external markets.

The main innovation of the code is a significant simplification of customs procedures and their translation into electronic form in order to exclude the impact of the human factor. The changes that the new TC will bring with it boil down to three main points: the priority of electronic technologies, the refusal to provide supporting documents and the automatic release of goods. In the new code, electronic technology covers the entire process - from the receipt of goods to their release on the market for sale. Currently, the main customs procedures are formalized on paper, and electronic processes duplicate the traditional paper document flow. After the introduction of the new Customs Code, everything will be the other way around: the main customs procedures will be carried out electronically, and the paper will duplicate them.

Another innovation is the increased status of the Authorized Economic Operator (AEO). It can be obtained by organizations that meet certain criteria and are trusted by the customs authorities. Such companies are given the opportunity to use simplified customs procedures, including the ability to release goods before filing a customs declaration, preliminary customs declaration, submission of an incomplete, periodic declaration, and performing customs operations with goods that are in the warehouse. The new code considers authorized operators not as potential violators, but as partners of the state who conduct transparent business, and therefore do not require close attention from the regulatory authorities. As a result, customs officers will be able not to divert resources to work with law-abiding organizations, but to focus on real violators.

Traditionally, in the customs territory of the Customs Union, the authorized economic operator had only one type of certificate and 4 simplifications, the Customs Code of the EAEU offers participants in foreign economic activity 4 types of certificates and up to 13 simplifications, inclusive, depending on the type of certificate. Also, if in the Customs Code of the CU the status of an authorized economic operator was recognized only on the territory of one member state of the Union, then after the entry into force of the Customs Code of the EAEU, the status of an authorized economic operator will be recognized throughout the Union.

In general, customs regulation will now mainly be carried out at the supranational level, while at the national level, mainly technical issues will remain. So, at the union level, the structure of customs authorities and a number of technological elements of their internal functioning, which belong to national prerogatives, will not be regulated.

In accordance with the Customs Code of the Customs Union, the release of goods is carried out by an appropriate person of the customs authority, while the new Customs Code of the EAEU says that the release of goods is carried out using the information system of the customs authority. The old and new codes differ significantly in matters of persons entitled to special simplifications. So, the TC CU names only one participant in foreign economic activity - this is the declarant, the TC EAEU expands this list and includes not only the declarant, but also the carrier, customs representative, forwarder and owners of temporary storage warehouses (TSW).

In conclusion, I would like to note that the new Customs Code of the EAEU gives certain advantages not only to customs authorities, but also to business. The EAEU Customs Code legally states the following:

  • expansion of the number of persons (importer, exporter, carrier, forwarder, customs representative, owner of temporary storage warehouse);
  • division by type of AEO certificates;
  • extended list of special simplifications;
  • application of simplifications throughout the EAEU;
  • streamlining of internal control, which minimizes the risks of violations.

Thus, the innovative nature of the EAEU Customs Code, which greatly simplifies and accelerates customs operations, allows us to hope that its introduction will lead to an increase in trade volumes and become a tool for the development of union economies. And the transfer of most of the customs powers to the union level will contribute to the further deepening of Eurasian integration and its qualitative development.

The successful functioning and stability of the EAEU as an integration association will help the member states take their place and defend their interests in the global economic system.

The Customs Code of the Eurasian Economic Union came into force in January this year. In this article, we will tell you what has changed in the code, what clarifications have been made to it, and whether this simplifies the passage of customs control.

On January 1, 2018, the Treaty on the Customs Code of the Eurasian Economic Union (EEU Customs Code) of April 11, 2017 entered into force.

Prior to that, all five countries of the Eurasian Economic Union (the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus, the Republic of Armenia and the Republic of Kyrgyzstan) ratified the Treaty on the Customs Code of the EAEU and sent notifications to the Eurasian Economic Commission on the implementation of domestic procedures necessary for the entry into force of the international treaty.

Simultaneously with the entry into force of the Treaty on the Customs Code of the Eurasian Economic Union of April 11, 2017, the Treaty on the Customs Code of the Customs Union of November 27, 2009, as well as a number of international agreements regulating customs legal relations and concluded at the stage of the Customs Union, terminated.

The Customs Code of the EAEU replaced the Customs Code of the Customs Union, adopted in 2009, (TC CU), which at the time of signing included Russia, Kazakhstan and Belarus. The main disadvantages of the old Customs Code of the CU were that, firstly, most of the powers of the customs authorities were transferred to the national level, and this gave rise to differences in the conduct of customs procedures and mechanisms for collecting payments; and secondly, in addition to the CU TC itself, more than 20 international agreements were in force within the EAEU, the provisions of which sometimes contained a number of contradictions. Therefore, the development of a new code and its signing should serve to solve urgent problems and simplify customs procedures on the territory of the EAEU. Let's consider the main innovations and differences of the codes.

The new customs code has become more voluminous

The new Customs Code has become much more voluminous - almost three times. Also, the new code includes 61 chapters instead of 50 in the old code. This happened because most of the existing international treaties between the EAEU member states as of the date of entry into force of the EAEU Customs Code found their place in the new code. Unlike the old code, the new code does not have a division into general and special parts. Also, the new code has 9 sections (instead of 8 in the old code). The last section is devoted to transitional provisions that indicate how to act if additional decisions of the Eurasian Economic Commission are not yet in force at the time the Customs Code of the EAEU enters into force.

Specific deadlines and forms of preliminary notification of customs about the arrival of goods have been established

For customs authorities to receive information about goods planned for movement across the customs border of the Union, to assess risks and make preliminary decisions on the selection of objects, forms of customs control and measures to ensure customs control, prior to the arrival of goods on the customs territory of the Union, the new code provides for a mandatory provision of preliminary information on arriving goods by all means of transport. Unlike the old code of the Customs Code of the EAEU, it sets a specific deadline for submitting preliminary information, that is, at least two hours before the movement of goods across the customs border of the EAEU.

The preliminary information now has two types:

  • information that will be submitted on a mandatory basis for assessing risks and making preliminary decisions on the choice of objects, forms of customs control and measures to ensure customs control;
  • information to speed up customs operations and optimize customs control, which will be provided at the request of a participant in foreign economic activity.

According to the new rules, preliminary information can be submitted in the form of an electronic document using the Internet resources, through the interaction of the information system of the customs authority and the information systems of persons submitting preliminary information, and (or) in another way determined by the Commission.

Installed filing of documents for customs operations through a single window

According to the provisions of the old code, persons determined by the Customs Code of the CU were required to submit to the customs authorities the documents and information necessary for the release of goods.

Now, if information about such documents is necessary for customs authorities to perform customs operations, then they can be obtained by them from information systems of customs authorities, as well as from other information systems of the EAEU states within the framework of information interaction. For this, the persons determined by the Customs Code of the EAEU indicate information about these documents in the customs declaration.

That is, documents for customs operations during their registration will be submitted once and displayed in the information system of the customs authority of each of the EAEU states. When these documents need to be presented to the customs authorities of another EAEU state, it will be enough to indicate information about them in the customs declaration.

The priority of electronic declaration has been determined

If, according to the old code, customs declaration could be made in both written and (or) electronic forms, then in the EAEU Customs Code written declaration of goods is possible only in certain cases, namely:

  • during the customs transit procedure;
  • in relation to goods for personal use;
  • in relation to goods sent in international mail;
  • in relation to vehicles of international transport;
  • when used as a customs declaration of transport (transportation), commercial and (or) other documents, including those provided for by international treaties of the member states with a third party, in accordance with para. 2 p. 6 art. 105 TC EAEU;
  • in other cases determined by the Commission and the legislation of the Member States on customs regulation in the cases provided for by the Commission.

For the rest, only electronic declaration is applied.

The Customs Code of the EAEU provides for the possibility of using a written form of customs declaration even if the customs authority does not have the ability to ensure the implementation of the customs declaration in electronic form by the declarant due to a malfunction of the information systems used by the customs authorities caused by technical failures, disruptions in the operation of communications (telecommunication networks and Internet), power outages. We would like to note that, according to the provisions of the old code, a technical failure in the system of customs authorities was not the basis for filing a declaration in writing. In this regard, the declarant is forced to wait for the elimination of technical problems, since the TC TC was not allowed to submit the same DT in writing.

Declaration of goods is now carried out without submitting supporting documents

The Customs Code of the EAEU significantly simplifies the procedure for declaring goods, canceling the rule established by the Customs Code of the Customs Union that the submission of a customs declaration must be accompanied by the submission of documents to the customs authority, on the basis of which the customs declaration is completed. The new code establishes a norm according to which documents confirming the information declared in the electronic customs declaration are not presented to the customs authority when it is submitted.

But nevertheless, the documents confirming the information declared in the customs declaration must be with the declarant at the time of filing the customs declaration, with the exception of cases stipulated in the code.

Declaration and release of goods is done automatically without human intervention

Previously, customs operations, in accordance with the provisions of the Customs Code of the Customs Union, were carried out by officials. That is, only a living person - an official could place the goods under the customs procedure and release it on the domestic market or export or refuse registration. The Customs Code of the EAEU established the possibility of performing customs operations related to the registration of the declaration and the release of goods, automatic information systems of customs authorities.

Reduced the time for registering the declaration and the timing of the release of goods

According to the old code, the registration of the declaration by the customs authority after the submission by the declarant or the refusal to register it was carried out within no more than two hours from the moment of its submission. The new code reduces this procedure to one hour of working time.

Also, the period for the release of goods has been significantly reduced. According to the old code, the release of goods had to be completed by the customs authority no later than one business day following the day of registration of the customs declaration. The Customs Code of the EAEU will reduce this period by six times. Now the release of goods must be made within four hours from the date of registration of the customs declaration. However, this rule is valid in the event that no documents were requested for customs and other types of control, or the declarant applied to the customs authority with a reasoned request to amend (supplement) the information declared in the customs declaration. If any documents were requested, then the release date will be, as in the old code, no later than one day. At the same time, the old code will remain in the new code stating that, in certain cases, the issue period can be extended up to ten working days.

Changes (additions) to the customs declaration can now be made by the declarant before the release of goods

According to the provisions of the Customs Code of the EAEU, the condition on amending the declaration, if they do not affect the decision to release goods or revise the amount of customs payments, which was present in the Customs Code of the Customs Union, is excluded. Instead, it is indicated that the information in the declaration can be changed (supplemented) before the release of goods, if by the time of receipt of the declaration of the declarant, the customs authority has not requested documents and (or) information as part of the verification of documents before the release of goods. Consequently, under the new legislation, the declarant will be able to make changes to the declaration regarding the customs value of goods, provided that the customs authority has not requested documents confirming the declared customs value of the goods.

Deferral of payment of customs duties is granted for a period not exceeding one month

The general conditions for granting a deferral or installment plan for the payment of customs duties and taxes were established by the Customs Code of the CU, and the grounds, conditions and procedure for changing the timing of payment of customs duties were determined by an international agreement of the member states of the Customs Union.

The new code introduces provisions on the timing and grounds for granting a deferral or installment plan for the payment of import customs duties. A deferral of payment of import customs duties with payment of interest for a deferral of payment of import customs duties is granted for a period not exceeding one month from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption. In some cases, you can use a deferral of up to six months - in cases of force majeure circumstances, delay in the payer of import customs duties financing from the federal (republican, state) budget or payment of a state order executed by this person, supplies under international agreements or support for agricultural activities.

Modified forms and clearly defined customs control measures

Previously, customs control had 12 varieties, depending on the form in which it is carried out. Now there are eight forms of customs control:

  • receiving explanations;
  • verification of customs, other documents and (or) information;
  • customs inspection;
  • customs inspection;
  • personal customs inspection;
  • customs inspection of premises and territories;
  • customs check (office customs check, planned exit customs check, unscheduled exit customs check, counter unscheduled exit customs check).

But in addition to the forms of customs control, measures have appeared to ensure the conduct of customs control, which partly consist of the former forms and methods of customs control. There are exactly thirteen named:

  1. Conduct an oral survey.
  2. Request, demand and receive documents and (or) information required for customs control.
  3. Appoint a customs examination, take samples and (or) samples of goods.
  4. Identify goods, documents, vehicles, premises and other places.
  5. Use technical means of customs control, other technical means, water and aircraft of customs authorities.
  6. Apply customs escort.
  7. Establish a route for the transportation of goods.
  8. Keep records of goods under customs control, customs operations performed with them.
  9. Engage a specialist.
  10. Engage specialists and experts from other government agencies.
  11. Require the performance of cargo and other operations.
  12. Carry out customs surveillance.
  13. Check the availability of a system of accounting for goods and keeping records of goods.

The fourteenth measure is established by the national legislation of the Member States on customs regulation as other measures to ensure the conduct of customs control.

All 17 customs procedures are regulated by the new code

TC CU regulated fourteen customs procedures:

1) release for domestic consumption;

2) export;

3) customs transit;

4) customs warehouse;

5) processing in the customs territory;

6) processing outside the customs territory;

7) processing for domestic consumption;

8) temporary import (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state.

In addition to those mentioned, the old code included other procedures, the operation of which was regulated by separate normative acts. Thus, international agreements regulated a free customs zone and a free warehouse, and our national legislation regulated a special customs procedure, in which certain categories of goods were imported or exported from the territory of Russia without paying customs duties, taxes and without applying prohibitions and restrictions.

The new code now contains and regulates all 17 customs procedures. Also, the content of the section devoted to customs procedures has significantly increased, and now it has 18 chapters.

The new Customs Code of the EAEU clarifies which goods this procedure applies to: Union goods or foreign goods. The Code specifies the procedures by which each of the customs procedures can be completed or suspended.

All customs procedures have one structure in the code:

Conditions for placing goods under customs procedures;

Terms of use of goods in accordance with each customs procedure. Separated cases of suspension, renewal, termination and completion of customs procedures.

In addition to the fact that the procedures themselves have become more detailed, innovations have appeared in them.

So, for goods that are imported under the temporary import procedure, the list of cases has been expanded when it is allowed to use such goods without the permission of the customs authorities. Previously, it was allowed to transfer temporarily imported goods into the possession and use of another person for repair, maintenance or with the permission of the customs authority. Now it is allowed for the declarant to transfer into possession and use to other persons without the permission of the customs authority of temporarily imported reusable packaging; temporarily imported goods for the purpose of their maintenance, repair (except for overhaul, modernization), storage, transportation (transportation); temporarily imported goods for the purpose of testing, research, testing, verification, experimentation or experimentation; temporarily imported goods for other purposes in cases determined by the Commission and (or) provided for by international treaties of the member states with a third party. There was also the condition that in other cases the transfer by the declarant of temporarily imported goods into the possession and use of other persons is allowed with the permission of the customs authority or in the cases, procedure and terms that are determined by the Commission, after notifying the customs authority.

The rule according to which temporarily imported goods with full conditional exemption from payment of customs duties and taxes are used only within the territory of the Union state, where these goods are placed under the customs procedure for temporary import, has been canceled.

The provisions of the activities of persons in the field of customs have been systematized

A whole section is devoted to the new code of activity in the field of customs. Each type of activity has a separate chapter:

Chapter 54. General provisions on activities in the field of customs.

Chapter 55. Customs representative.

Chapter 56. Customs carrier.

Chapter 57. The owner of the temporary storage warehouse.

Chapter 58. The owner of the customs warehouse.

Chapter 59. The owner of a free warehouse.

Chapter 60. The owner of a duty-free shop.

Chapter 61. Authorized economic operator.

These chapters provide in-depth rules concerning general provisions on the activities of persons in the field of customs. At the same time, an activity such as "Owner of a free warehouse" was added to the list of already existing activities. Previously, it was governed by a separate agreement between countries.

Customs control procedures for AEOs have been significantly simplified

According to the Customs Code of the EAEU, an authorized economic operator (AEO) is a legal entity of a member state of the EAEU, recognized by the customs authority as an authorized economic operator and included in the register of authorized economic operators. As you can see, the status can only be obtained by a legal entity of a member state of the EAEU, previously a company could be a non-resident.

The essence of the creation of the AEO institute is to provide a certain category of persons enjoying the confidence of the customs authorities with the opportunity to use special simplifications: to carry out temporary storage, as well as customs operations related to the release of goods in their premises, in open areas and other territories; release of goods prior to filing a customs declaration and other special simplifications.

Additional privileges of the AEO include the following provisions:

- The higher the type of AEO certificate, the more simplification of control procedures.

The specifics of performing certain customs operations and conducting customs control depend on the type of certificate of an authorized economic operator. Each certificate has a different list of special simplifications for the activities of the AEO. The certificate of the first type implies nine advantages, the second type - ten, the certificate of the third type gives the AEO the right to use special simplifications provided for the certificates of the first and second types.

- The presence of a certificate confirms a low level of risk and simplifies customs control.

On January 1, 2018, the Customs Code of the Eurasian Economic Union (TC EAEU) comes into force.

The provisions of the new Customs Code of the EAEU are based on three main principles: priority of electronic technologies, refusal to provide supporting documents and automatic release of goods.

Over the past years, Russian customs legislation has increasingly been guided by international experience. Most of the innovations in the field of customs regulation are aimed at simplifying customs procedures, improving the business climate and creating an attractive investment environment in Russia.

Russia continues to revise the rates of import customs duties in accordance with its commitments to the World Trade Organization (WTO). In parallel, work continues on bringing the commodity nomenclature of foreign economic activity in accordance with the new edition of the Harmonized System for Description and Coding of Goods, prepared by the World Customs Organization.

Significant changes are noted in the sphere of interaction between the two main fiscal bodies - the customs and tax federal services, which ensure the formation of the revenue side of the country's budget. The transfer of the Federal Customs Service to the jurisdiction of the Ministry of Finance of the Russian Federation, which regulates the activities of the Federal Tax Service, was the first step towards unification of customs and tax regulation.

The process of integrating the information systems of the two departments is already actively developing, which will improve the efficiency and quality of customs and tax administration.

The Customs Code of the Eurasian Economic Union is also aimed at the implementation of these tasks, which will replace the current Customs Code of the Customs Union.

The Customs Code of the EAEU, which comes into force on January 1, 2018, provides, in particular, the following fundamental changes: simplification of customs operations; priority of electronic customs declaration; a new approach to regulating the status of an authorized economic operator - a category of participants in foreign economic activity, who are provided with special simplifications provided for by customs legislation.

The new Code should significantly simplify customs formalities and increase the efficiency of cooperation between the customs authorities of the EAEU member states, through the use of electronic document management and unification of customs regulation. At the same time, closer cooperation between the customs authorities of the EAEU member states will allow them to analyze the available information, for example, on the customs value of identical / similar goods imported into different EAEU countries, as well as strengthen control over transactions within the EAEU territory. including through currency control. As a result of simplifying customs operations and, in particular, shortening the time for customs declaration and release of goods, it is assumed that customs control will be further shifted from the stage of customs declaration to the stage of control after the release of goods.

The legal basis for the application of the provisions of the new Customs Code has been formed over many years and acquired particular importance during the period of coordination and approval of its provisions at the supranational level.

So, by the Decision of the EEC Board dated November 1, 2016 No. 133, amendments were made to the existing procedure for deferred determination of the customs value. Previously, the possibility of deferred determination of the customs value was allowed exclusively for exchange commodities. Now participants in foreign economic activity will be able to take advantage of the delay in determining the customs value of goods:

In respect of which license and other similar payments are payable for the use of intellectual property, calculated on the basis of information unknown at the time of customs declaration;

Part of the income (proceeds) from the subsequent sale or use of which is directly or indirectly due to the seller and is calculated on the basis of information unknown at the time of customs declaration. Determination of the exact value of the customs value may be postponed no more than 15 months from the date of registration of the customs declaration.

The EEC also continues to revise import duties on certain categories of goods as part of Russia's commitments to the WTO. Thus, by Decision of the EEC Council No. 40 of May 16, 2016, the rates of import duties on certain types of paper, footwear, confectionery, fish, ferrous metals, cars, refrigeration equipment and building materials were reduced. In accordance with Russia's obligations to the WTO, a gradual reduction in customs duties is expected until 2019.

On January 1, 2017, significant changes to the Unified Customs Tariff and the Unified Commodity Nomenclature of Foreign Economic Activity of the EAEU (“TN VED EAEU”) came into force. The changes were made in connection with the adoption by the World Customs Organization of the new - sixth edition of the Harmonized Commodity Description and Coding System.

The provisions of the legislation in the field of application of tariff preferences are being revised. By Decision of the EEC Council No. 8 of January 13, 2017, the list of goods imported from developing and least developed countries was approved, in respect of which the rates of import customs duties will be reduced or zeroed (will come into force on August 28, 2017).

The list of goods was developed as part of the implementation of the agreements of the IX WTO Ministerial Conference, aimed, in particular, at stimulating trade, ensuring food security for developing countries and improving support mechanisms for the least developed countries. The list prepared by the ECE includes both goods for which tariff preferences are already in effect (mainly food products) and new goods for which tariff preferences have been established for the least developed countries (for example, ferrous and non-ferrous metals, some types of engineering products) ... The list of goods is planned to be expanded in the future.

Consider the most significant changes and innovations contained in the new EAEU Customs Code:

  1. The priority of electronic declaration, the use of paperless interaction technologies are directly enshrined in the new code. Electronic customs declaration will become the basis for accelerating customs formalities and removing bureaucratic barriers.
  2. Improving the process of providing customs authorities with preliminary information. Under the new code, preliminary information can be signed with an electronic digital signature and used for several customs operations (for example, as a notification of arrival, a transit declaration, a declaration for a vehicle, as well as a document for placing goods for temporary storage). At the same time, feedback is fixed on the need to notify the person who submitted preliminary information about the results of the analysis of such information. In addition, preliminary information can be used by other regulatory authorities operating at checkpoints, which, in turn, will significantly speed up the passage of the entire border control process.
  3. Reducing the time of release of goods from 1 working day to 4 hours of working time.
  4. Expansion of the list of goods for which release is applied prior to filing a declaration. Now, in the cases established by national legislation, for goods placed under the customs procedures for processing in the customs territory, free warehouse, free customs zone, release before the declaration can be applied.

A similar rule will apply for goods subject to investment preferences, as well as for participants in foreign economic activity in the status of an authorized economic operator and persons, the list of which will be determined by the Eurasian Economic Commission.

  1. Transformation of the institution of authorized economic operators (AEO). The range of special simplifications has been expanded. It is envisaged that almost all participants in the supply chain of goods (carriers, forwarders, warehouse owners, customs representatives) will be able to obtain the status of authorized economic operators. The simplifications will be grouped into three types of evidence. A legal entity will have the right to choose the type of certificate (a set of simplifications) that suits it best and the conditions of which its activities correspond to.
  2. In order to flexibly regulate the activities of customs representatives, in the new code, the amount of security for payment of payments for customs representatives is referred to the competence of the Council of the Eurasian Economic Commission - this is a body at the level of the Deputy Prime Ministers of the Parties.

One of the fundamental innovations of the Customs Code of the EAEU is the ability to submit a declaration for goods and a transit declaration without providing the customs authority with the documents on the basis of which it is completed. Also, the principle of one-time submission of documents to the controlling authorities during customs operations, including those related to the arrival, departure and customs declaration of goods, the so-called “single window” mechanism, has been fixed.

Electronic declaration lays the foundation for the further introduction of new customs technologies. Thanks to the information systems of the customs authorities, it will be possible to carry out customs operations related to the registration of the customs declaration and the release of goods automatically. At the same time, the competence of the EEC is provided to determine the procedure for performing customs operations related to the release of goods, refusal to release, cancellation of the release of goods.

The Treaty on the EAEU Customs Code contains three times more competencies transferred to the jurisdiction of the EEC Commission than the current Customs Code. Among the added powers of the EEC is the ability to initiate the development and adoption of decisions to determine the classification of certain types of goods. Previously, such solutions were developed only at the initiative of the national customs services.

The Commission will also determine the specifics of the execution and termination of the obligation to pay customs payments, the procedure for improving customs operations by customs authorities through information systems without the participation of an inspector, methods and specifics of determining all categories of goods formed on the territory of the Union within the framework of customs procedures.

In addition, the competence of the EEC includes the norms that are now regulated by international agreements. For example, the peculiarities of the movement of goods across the customs border of the Union by individuals for personal use.

The EEC expects that all these measures will have a positive effect on honest business and reduce its costs, while exports will increase, and it will become easier to import goods thanks to the application of international experience and the elimination of the “human factor”.

 

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