The main types of customs procedures definition knowledge essence. Customs procedures: concept, their types and classification. With the help of customs procedures are determined

In accordance with paragraph 26 of Art. 4 of the Customs Code of the Customs Union, a customs procedure is a set of norms that determine, for customs purposes, the requirements and conditions for the use and (or) disposal of goods on customs territory customs union or beyond. Thus, the requirements and conditions characterize each customs procedure that must be observed when performing actions included in the content of the procedure, but it is first necessary to disclose the content of these concepts.

You can give another definition that reflects the essence of the customs procedure. The customs procedure is the procedure for the use and disposal of goods in the customs territory or outside it, depending on the purpose of moving across the customs border and establishing the regime for the payment of customs duties, taxes and the application of prohibitions and restrictions on the import and export of goods.

The legal category "customs procedure" determines the fundamental possibility for a person to be a participant in customs legal relations, and the legal status of goods to which the customs procedure is applied, established by the Customs Code Customs Union(TC TS), defines the boundaries of the rights and obligations of an economic entity. Customs procedures are a set of conditions (rules) that determine the status of goods transported across the customs border of the Customs Union.

The subject of the legal institution "customs procedure" are legal regulations established by the customs legislation of the Customs Union, regulating public relations arising in the process of performing actions related to the movement of goods across the customs border of the Customs Union. The main principle that must be observed in this case is the establishment of one of the procedures provided for by the customs legislation of the Customs Union in relation to the transported goods during their clearance.

The customs procedure determines the scope of the declarant's powers in relation to the goods after their release (after the completion of customs clearance). It also determines the scope of tariff and non-tariff measures applied by the customs authorities to goods.

In order to customs regulation the following types are established for goods 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 importation (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

17) a special customs procedure (a customs procedure that determines for customs purposes the requirements and conditions for the use and (or) orders separate categories goods in the customs territory of the customs union or outside it).

The customs procedures specified in paragraphs 15) and 16) are established by international treaties of the CU member states.

The essence of the customs procedure is the procedure for the use and disposal of goods in the customs territory or outside it, depending on the purpose of moving across the customs border.

As you know, customs procedures are regulated by the Customs Code of the Customs Union. In addition, the procedure of a free customs zone is established by a separate Agreement on issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone dated June 18, 2010. The free warehouse procedure is established by the Agreement on Free Warehouses and the Free Warehouse Customs Procedure from the same date. The special customs procedure is established by the legislation of the CU member state in accordance with the conditions and in relation to the categories of goods determined by the decision of the Customs Union Commission (CCU) dated 20.05.2010 No. 329.

Classification:
1. Basic customs procedures: release for domestic consumption; export; customs transit.
2. Economic customs procedures: processing in the customs territory; processing for domestic consumption;
processing outside the customs territory; temporary importation; customs warehouse. Free customs zone, free warehouse.
3. Final customs procedures: re-import; re-export; destruction; refusal in favor of the state;
4. Special customs procedure.

60. Release of goods for domestic consumption- a customs regime under which goods imported into the customs territory of the Russian Federation remain in this territory without an obligation to re-export them.

According to Art. 210 of the Customs Code of the Customs Union, the conditions for placing goods under the customs procedure for release for domestic consumption are:

Payment of import customs duties, taxes, if tariff preferences are not established, benefits for the payment of customs duties and taxes;
- compliance with prohibitions and restrictions;
- submission of documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures.

It should be taken into account that non-compliance with such measures entails the conditional release of goods, which, in turn, predetermines the status of such goods as foreign and imposes a number of restrictions related to the use and (or) disposal of these goods (a ban on the transfer of goods to third parties, including through their sale or alienation in any other way). For example, in cases where import restrictions specified goods established in connection with the verification of the quality and safety of these goods, the use (operation, consumption) of such goods is prohibited (Article 200 of the Customs Code of the Customs Union. Goods placed under the customs procedure for release for domestic consumption will also be considered conditionally released if a deferment or installment payment is granted customs duties, taxes, or if the accounts of the customs authorities have not received the amounts of customs payments payable.

One of the features of the customs procedure for release for domestic consumption is the coincidence of the moments of placing goods under the customs procedure (the moment of the beginning of the customs procedure) and the end of the customs procedure. This moment is the release of goods.

The moment of termination of the considered customs procedure is associated with a change in the status of goods as foreign goods under customs control to goods in free circulation in the customs territory of the Customs Union.

Issuance by the customs authority of a permit for the release of goods for domestic consumption is carried out by putting marks on the release of goods in customs declaration, filled in in accordance with the procedure established by the Decision of the Commission of the Customs Union of May 20, 2010 N 257 (as amended on September 20, 2010) "On Instructions for filling out customs declarations and forms of customs declarations" (together with the "Instruction on the procedure for filling out a declaration for goods" )

The release by the customs authority in accordance with the customs procedure for release for internal consumption leads to a change in the status of the goods for customs purposes - the goods are considered to be in free circulation.

At the same time, it should be taken into account that in the case of conditional release of goods in accordance with the customs procedure for release for domestic consumption, a number of restrictions may be imposed on the use and disposal of goods until all requirements and conditions necessary for the release of goods are met in full. . Until such requirements and conditions are met, such goods shall be treated as foreign goods for customs purposes.

Export.
Export - a customs procedure in which the goods of the Customs Union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside it.

under the customs procedure for export it is allowed to place goods previously placed under the customs procedures of temporary export or processing outside the customs territory, without their actual presentation to the customs authorities.
Based on the content of the customs procedure under consideration, a person is given complete freedom to use and dispose of goods after their export from the customs territory of the Customs Union, but at the same time, customs duty and a fee for customs clearance, as well as all restrictions established in accordance with the law Russian Federation on state regulation of foreign trade activities, and all other conditions established by the Customs Code of the Customs Union and the decisions of the Commission of the Customs Union are met.
The main feature of this customs procedure is that only goods that are in free circulation in the customs territory of the Customs Union can be placed under it.
According to article Art. 4 of the Customs Code of the Customs Union, the category of goods having for customs purposes the status of being in free circulation in the customs territory of the Customs Union (goods of the Customs Union) consists of: - goods completely produced in the territory of the Customs Union and not previously exported outside the customs territory of the Customs Union;

Goods released for free circulation in the customs territory of the Customs Union;

Goods manufactured in the Customs Union from fully produced or released for free circulation goods.
The procedure for paying customs duties when placing goods under the customs procedure for export.

When goods are placed under the customs procedure for export, export customs duties (if any) are payable. Internal taxes are refundable.

The establishment of customs duties on goods exported from the CU is dictated, first of all, by the need to prevent the mass export of the state's raw materials abroad. In particular, on the territory of the Russian Federation, this determined the peculiarity of the Russian export tariff - more than 80 percent of the duties are set specifically for raw materials and strategic goods.

When goods are placed under the customs procedure for export, exemption from payment of taxes is granted, or internal taxes are returned or reimbursed in accordance with the legislation of the Russian Federation on taxes and fees.

In accordance with subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation (TC RF), when goods are exported, value added tax and excise tax are refunded. For these purposes, a person must submit to the tax authority, among other things, a cargo customs declaration (or a copy thereof) with marks from the Russian customs authority on the release of goods in accordance with the customs regime of export and the customs authority in the region of activity of which the checkpoint through state border RF, through which the goods were exported outside the customs territory of the Customs Union - marks confirming the actual export of goods from the Russian Federation.
The main condition for the reimbursement of internal taxes in connection with the export of goods is confirmation by the customs authority of the actual export of goods placed under the customs procedure for export from the customs territory of the Customs Union.

60. Release for domestic consumption and export: concept, content, requirements, types of release.

ISSUE FOR V.P.

Article 209. Content of the customs procedure for release for internal consumption

Release for domestic consumption - a customs procedure, when placed under which foreign goods are located and used in the customs territory of the Customs Union without restrictions on their use and disposal, unless otherwise provided by this Code.

Introduction ………………………………………………………………………….3

Chapter 1. Concept, types and classification of customs procedures......……..6

1.1 The concept of customs procedures …………………………………….………6

1.2 Classification and types of customs procedures ……………..………….10

Chapter 2. Characteristics of customs procedures ………………….………..15

2.1 Release for domestic consumption……………………………………...15

Conclusion ……………………………………………………………….…....24

List of sources used………………………………….……...26

Introduction

Direction of movement across the customs border;

Purpose of travel;

goods status;

Conditions for placing goods in the customs regime;

The procedure for applying restrictions, established by law about foreign trade regulation;

Procedure for application of customs duties and taxes;

Other requirements and conditions stipulated by the Customs Code of the Customs Union.

The Customs Code of the Customs Union has established the following types of customs procedures for the purposes of customs regulation in relation to goods:

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 importation (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

17) a special customs procedure (a customs procedure that determines for customs purposes the requirements and conditions for the use and (or) disposal of certain categories of goods in the customs territory of the customs union or outside it).

Regardless of the declared customs procedures, persons are required to comply with:

Prohibitions and restrictions that are not of an economic nature and established in accordance with the legislation of the Russian Federation on state regulation of foreign economic activity;

Requirements of the legislation of the Russian Federation established for the purposes of currency control.

The day of placing goods under the customs procedure is the day of release of goods by the customs authority.

Rules governing customs procedures, required both for customs authorities and for organizations and persons transporting goods. Customs procedure is selected face, moving goods, and can be replaced at his request others. However, this choice, as a rule, is determined by a number of circumstances: the purpose and nature of the product, the purpose of importation or prospects for further use, the conditions for koto p x he purchased, and etc.

Customs procedures are designed to determine the status of goods and Vehicle. Thus, the purpose of customs procedures is to determine the actions performed with goods and vehicles.

However, these actions should not contradict the goals of the customs policy of the Russian Federation, established by Article 2 of the Customs Code of the Customs Union.

These goals are:

Providing the most effective use customs control tools;

Regulation of commodity exchange in the customs territory of the Russian Federation;

Stimulation of the development of the national economy, etc.

The main customs procedures are as follows:

1) release for domestic consumption;

2) export;

3) international customs transit.

At the same time, D.N. Bahrakh understands the legal regime as a set of rules enshrined in legal norms that regulate certain activity of people . Special legal regulation is associated with the objects of activity (the mode of drugs, vehicles, cultural property, etc.), the time and place of its implementation, the specifics of the actions themselves, and most often a combination of these factors. The concept of legal regime is comparable to the concept of legal status. The latter means the rights and obligations of the subject, connects them with some persons, and the legal regime characterizes the activity and connects the rights and obligations of its participants with it.

The legal regime is a complex public relations a certain type of activity, fixed by legal norms and provided with a set of legal and organizational means. It is set by two kinds of parameters: firstly, by the special special significance of social relations, their specific goals and objectives; secondly, the use of special principles, forms and methods of activity, reflected in the system of rights and obligations of subjects. The concept of regime "carries the main semantic shades of this word, including the fact that the legal regime expresses a certain degree of rigidity of legal regulation, the presence of certain restrictions and benefits, the permissible level of activity of subjects, the limits of their legal independence."

At the same time, the Customs Code of the Customs Union provides for general conditions for the application of customs procedures, which must be observed regardless of the choice of a specific customs regime. Such conditions have the meaning of legal principles or institutional principles of customs law (in relation to the institution of customs regimes).

To the fundamental principles of the application of customs procedures in accordance with Ch. 17 of the Labor Code of the Customs Union should include:

− mandatory declaration of the customs procedure - paragraph 1 of Art. 156 TC TS;

− the right to choose a customs procedure in accordance with the Customs Code of the Customs Union - paragraph 2 of Art. 156 TC TS;

− observance of prohibitions and restrictions when moving goods under the customs procedure - art. 158 TC TS;

− licensing procedure for the release of goods in accordance with the declared procedure - art. 157 TC TS;

− obligatory observance of the conditions and requirements of the chosen customs procedure, in accordance with which the goods are released - paragraph 1 of Art. 156 TC TS;

- suspension of the customs procedure when the status of the goods changes - art. 162 TC TS;

− the right to change the customs procedure to another one in accordance with the Customs Code of the Customs Union - paragraph 2 of Art. 156 of the Customs Code of the Customs Union (the person concerned has the right to change the chosen customs procedure to another one at any time, subject to the requirements of the change and the chosen customs procedure).

Goods fall under the customs procedure when they are imported from the moment they cross the customs border of the Russian Federation, and when exported, from the beginning of customs clearance or from the moment they are placed in the customs control zone.

Commercial documents available to the applicant of the customs procedure;

The contract (including amendments, agreements thereto related to the declared goods) or an extract from the contract, provided that it contains the information necessary for customs clearance, if the movement of goods or the change in the customs regime is carried out in order to fulfill the contract;

An import transaction passport or a transaction passport or a barter transaction passport, if the relevant transaction passport is required during customs clearance;

Permission from the Bank of Russia to open an account abroad or to conduct a currency transaction related to the movement of capital, if the account of a Russian person is opened abroad under an agreement;

Permission of the authorized body to exceed the deadline for the import of goods, works, services, the result of intellectual activity, if the goods are imported on account of the execution of an agreement concluded when making a foreign economic barter transaction, exceeding the period established by the legislation on currency regulation and currency control for the execution of current currency transactions;

Documents confirming the right to receive tariff preferences or preferential taxation that do not follow from the content or conditions of the customs regime declared in the customs declaration, if customs duties are granted for the declared goods;

Preliminary decision on the classification of goods in accordance with the TN FEA of Russia or on the origin of the goods from a particular country, if any;

Permits, licenses, certificates and other documents issued by authorized bodies, if such permits are documents necessary for placing goods under the selected customs procedure;

Payment documents confirming the payment of customs duties;

Documents confirming the introduction of security for the payment of customs duties and other guarantees for the proper performance of duties, in cases established by law;

Transport (transportation) documents, according to which the international transportation of goods or the transportation of goods under customs control is carried out (or was carried out);

Other documents and information not included in the above list, the submission of which to the customs authorities is required in accordance with other regulatory legal acts of the State Customs Committee of Russia;

Other documents and information that the person deems necessary to submit for the purpose of placing goods under the selected customs procedure;

Documents requested by the customs authority in writing for the release of goods in accordance with the selected customs procedure (including those necessary for the customs authorities to conduct customs control over the correct classification of goods in accordance with the TN VED of Russia, determine the country of origin of goods, confirm compliance with prohibitions and restrictions and comply with exclusive rights to intellectual property ).

The above list of documents submitted to the customs authority is not exhaustive. Paragraph 5 provides for the submission of documents confirming information on the customs value, which, in turn, include, for example, when delivering under a sales contract or other contract, when, in the opinion of the declarant, it is possible to use the method based on the value of the transaction with goods , 1) constituent documents of the declarant; 2) agreement (contract), applicable annexes, additions and amendments to it; 3) an invoice (invoice) and bank payment documents (if the invoice is paid) or a proforma invoice (for conditional value transactions), as well as other payment or accounting documents reflecting the cost of goods; 5) exchange quotations, if an exchange commodity is imported; 6) transport (shipping) documents; 7) insurance documents, if any, depending on the terms of delivery established by the contract; 8) invoice for transportation or calculation of transportation costs in cases where transportation costs have not been included in the transaction price or deductions of these costs from the transaction price have been declared; 9) a copy of the customs cargo declaration and the customs value declaration accepted for the first delivery under the contract, or for the delivery made after the signing of additional annexes or agreements to the contract, which affected the information indicated in the first sheet of TTP-1 submitted during the first delivery ( if the place of customs clearance of goods changes); 10) other documents that the declarant considers necessary to submit in support of the declared customs value.

When declaring goods, for example for the aviation industry, imported into the customs territory of Russia, in order to confirm compliance with prohibitions and restrictions, the following documents must be submitted:

Licenses issued by the Federal Service for Military-Technical Cooperation, the Federal Service for Technical and Export Control;

Permission issued by the authorities of the system of state supervision of communications for import electronic means(high-frequency means);

Conclusion issued by the Ministry of Defense of the Russian Federation on classifying or not classifying products offered for import as military products;

Sanitary and epidemiological conclusion Federal Service on supervision in the field of consumer protection and human well-being.

It must be taken into account that some of the documents accompanying the imported goods require translation from foreign language, as customs clearance is carried out in Russian. Often received documents contain errors that require their correction.

As practice shows, the collection of the above documents requires a significant amount of time (up to three and a half months).

The placement of goods, taking into account their intended use for domestic consumption, is associated with the payment of customs duties and taxes. In accordance with paragraph 1 of Art. 329 of the Customs Code of the Customs Union when importing goods, customs duties and taxes must be paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory or from the day the internal customs transit is completed, if the goods are declared not at the place of their arrival. But upon completion of the internal customs transit procedure, goods, as a rule, are placed in temporary storage, which is a procedure in which foreign goods are stored without paying customs duties, taxes and without applying restrictions to them established by the legislation on state regulation of foreign trade activities (Article 99 TK TS). Thus, in the case of placing goods for temporary storage in a temporary storage warehouse or in a customs control zone, the period of time during which customs duties and fees must be paid is extended by the period of temporary storage of goods specified in Art. 103 TC TS. Such a rule is contained in paragraph 2 of Art. 129 of the Customs Code of the Customs Union, according to which, if the period specified in paragraph 1 of this article is insufficient for the declarant to collect required documents and information, at his reasoned request in writing, the customs authority extends the deadline for filing a customs declaration. The extension of the deadline for filing a customs declaration should not lead to a violation of the temporary storage period. (In the current wording of paragraph 1 of Article 329 of the Customs Code of the Customs Union, it contradicts Article 99 of the Customs Code of the Customs Union. It should be borne in mind that, in accordance with the recommended rule 14, Chapter 1 of Special Appendix G, at the request of the person concerned and for reasons convincing to the customs authority, the initial period temporary storage may be extended.)

Conclusion

The movement of goods and vehicles across the Russian customs border is carried out in accordance with the declared customs procedures. The concept of "customs procedure" serves to designate a special system of measures and a set of methods (techniques) that ensure the integrated use of customs regulation tools, through which the state influences the development of foreign economic relations.

Under the customs procedure "release for domestic consumption", goods and vehicles imported into the territory of Russia remain on it. Goods acquire for customs purposes the status of being in free circulation in the customs territory of the Russian Federation after payment of customs duties, taxes and compliance with all restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities. The customs procedure for release for domestic consumption is the main customs procedure.

The customs procedure "export" means that goods that are in free circulation in the customs territory of Russia are exported from its territory without an obligation to re-import. The export of goods is carried out subject to the payment of export customs duties in the manner prescribed by this Code, compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, and the fulfillment of other requirements and conditions established by this Code, other federal laws and other legal acts of the Russian Federation. When goods are placed under this customs procedure, an exemption from payment of internal taxes provided for by the current Russian legislation about taxes and fees, and if they have already been paid - their return or reimbursement. As a rule, the export procedure is used in the execution of contracts for the supply of domestic products abroad. Export stimulates the flow of foreign currency into the country, the development of competitive industries.

The customs procedure "international customs transit" means that foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if this is part of their journey, which begins and ends after outside the customs territory of the Russian Federation) without payment of customs duties, taxes, as well as without the application to goods of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the regulation of foreign economic activity. Any foreign goods may be placed under this customs procedure, with the exception of goods whose transit is prohibited in accordance with federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation. Import goods in transit on the customs territory of the Russian Federation indirectly has a beneficial effect on the domestic economy, since it stimulates activity in those areas of it that are somehow connected with the implementation of transportation.

, protection of property rights and other interests.

List of sources used

Regulations

1. "Customs Code of the Customs Union" (as amended by the Protocol of 16.04.2010)

2. Comment to Customs Code Russian Federation. - GARANT system.

3. Istomin S.I. Customs clearance and application of customs regimes. - GARANT system.

4. Customs law: a textbook for universities. Under total ed. Andriashina Kh.A. - GARANT system.

5. Shavshina V.P., Stolpinskaya T.G. About customs procedures. // "Tax Bulletin", N 2, 3, 4, 5, 6, 7 February, March, April, May, June, July 2010

6. Shestakova M.P. About customs procedures. // "Law and Economics", N 9, 10, September, October, 2010

7. Bakaeva O.Yu., Matvienko G.V. Customs law in questions and answers: Tutorial, M., 2003 (tutorial).

8. Davydov Yu.G. Customs law in questions and answers: Textbook, M. 2009.

9. Kushchenko V.V. Special regimes of foreign economic activity: Educational and practical guide, M. Knizhny Mir, 2008.

10. Special customs procedures, Blagovest, 2010, 112, Customs almanac (almanac).

11. Bekyashev K.A., Moiseev E.G. Customs law. - Prospect - 2009

12. Vaypan V.A. Commentary to the Customs Code of the Russian Federation dated May 28, 2009 No. 61-FZ. Legal House "Yusticinform"

13. Draganov V.G., Rassolov M.M. Customs law general. and special h. - M.: UNITI - 2009.

14. Egiazarova V. Legal regulation of customs procedures // Tax Bulletin. - 2010. - No. 1.

15. Egorova T.A., Murina O.L., Tereshchenko L.K. Overview of review practice

16. Federal Arbitration Court of the Moscow District of disputes related to customs legislation // Your tax lawyer. - 2009. - No. 1.

17. Ershov A.D. International customs relations: Proc. Benefit. M., 2009

N.I. Matuzov, A.V. Malko. Legal regimes: issues of theory and practice. - Jurisprudence, 2009, No. 1, p.47

D.N. Bahrakh. Administrative law. M., 2008, S. 201

D.N. Bahrakh. Administrative law. M., 2008, p. 201

Khalipov S.V. Customs Law: Textbook. - 2nd ed., revised. and additional - M. Zertsalo M, 2009. -C 247

The concept of "customs procedure". Functions of customs procedures.

Customs procedure- a set of rules that define for customs purposes the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or outside it.

Customs procedure for the release of goods for domestic consumption for the purpose of clearance for free circulation and features of the collection of payments in the conditions of its application.

1. Goods are placed under the customs procedure for release for domestic consumption, subject to following conditions:

1) payment of import customs duties, taxes, if tariff preferences, benefits for the payment of customs duties and taxes are not established (the Labor Code of the Russian Federation does not specify preferences and benefits for the payment of customs duties and taxes)

3) documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures.

2. If the specified conditions are met, the goods acquire the status of goods of the customs union (in the Labor Code of the Russian Federation, goods acquire for customs purposes the status of being in free circulation on the customs territory of the Russian Federation, that is, in the Customs Code of the Customs Union, the status of goods in free circulation is replaced by the status of goods of the customs union) .

3. When granting benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of goods, goods are subject to conditional release and retain the status of foreign goods (in the Labor Code of the Russian Federation, goods are subject to conditional release in respect of which the conditions for release into free As for the conditional release, the legislation is also different:

In the Labor Code of the Russian Federation, goods are subject to conditional release in the following cases:

1. if benefits for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation are associated with restrictions on the use and disposal of goods;

2. if the goods are placed under the customs regimes of a customs warehouse, duty-free trade, processing in the customs territory, processing for internal consumption, temporary importation, re-export, international customs transit, destruction, as well as under special customs regimes applicable to goods imported into the customs territory Russian Federation);

3. if goods are produced without presenting documents and information confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Classification of customs procedures in accordance with the Customs Code of the Customs Union and their characteristics.

Article 202 Types of customs procedures

1. For the purpose of customs regulation in respect of goods, the following types of customs procedures are established:

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 importation (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

2. The customs procedures specified in subparagraphs 15) and 16) of paragraph 1 of this article are established by international treaties of the member states of the customs union.

3. A special customs procedure is established by the legislation of the state - a member of the customs union in accordance with the conditions and in relation to the categories of goods determined by the decision of the Commission of the customs union.

Goods are placed under the customs procedure for release for domestic consumption subject to the following conditions:
1) payment of import customs duties, taxes, if tariff preferences, benefits for the payment of customs duties and taxes are not established;
2) compliance with prohibitions and restrictions;
3) submission of documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures.

Export - a customs procedure in which the goods of the Customs Union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside it.

Goods are placed under the customs procedure for export under the following conditions:
1) payment of export customs duties, if benefits for the payment of export customs duties are not established;
2) compliance with prohibitions and restrictions;
3) submission of a certificate of origin of goods in respect of goods included in the consolidated list of goods formed by the Commission of the Customs Union in accordance with international treaties of the Member States of the Customs Union that regulate the application of export customs duties in relation to third countries.

Customs transit - a customs procedure in accordance with which goods are transported under customs control through the customs territory of the customs union, including through the territory of a state that is not a member of the customs union, from the customs office of departure to the customs office of destination without payment of customs duties, taxes using prohibitions and restrictions, with the exception of measures of non-tariff and technical regulation.
2. Customs transit is applied when transporting:
1) foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure;
2) foreign goods from the customs authority at the place of arrival to the domestic customs authority;
3) foreign goods, as well as goods of the customs union, if it is provided in accordance with paragraph 5) of this article, from the internal customs authority to the customs authority at the place of departure;
(as amended by the Protocol dated 16.04.2010)
4) foreign goods from one internal customs authority to another internal customs authority;
5) goods of the customs union from the customs authority of the place of departure to the customs authority of the place of arrival through the territory of a state that is not a member of the customs union.

Customs warehouse - a customs procedure in which foreign goods are stored under customs control in a customs warehouse for a specified period without payment of customs duties, taxes and without the application of non-tariff regulation measures.

Any foreign goods may be placed under the customs procedure of a customs warehouse, with the exception of:
goods, the expiration date and (or) sale of which on the day of their customs declaration in accordance with the customs procedure of the customs warehouse is less than 180 (one hundred and eighty) calendar days;
goods, the list of which is determined by the decision of the Customs Union Commission.

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The concept and types of customs procedures

customs legal import export

The customs procedure is a procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as the status of goods and transport funds for customs purposes, depending on the purpose of their movement across the customs border and use in the customs territory of the Russian Federation or abroad.

For the purposes of customs regulation in relation to goods in Art. 202 of the Customs Code of the Customs Union establishes the following types of 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 importation (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

The essence of customs procedures is that they reflect the conditions and formalities that must be observed in relation to goods placed under the relevant procedure.

With the help of customs procedures are determined:

o the specific procedure for moving goods across the customs border of the Russian Federation, depending on their purpose (purpose of movement);

o conditions for the presence and use of goods in (outside) the customs territory of the Russian Federation;

o rights and obligations of a person (including a participant in foreign economic activity) who has chosen one or another customs procedure;

o in some cases, requirements for goods and legal status a person moving them across the customs border of the Russian Federation.

Each of the customs procedures for the movement of goods provided for by the Customs Code of the Customs Union, as well as a separately taken special customs procedure, is a set of requirements due to: the procedure for customs clearance of goods; production of customs control of goods; peculiarities of payment of customs duties and taxes.

Regardless of the type of a separate customs procedure, the Customs Code of the Customs Union contains the conditions for the application of the customs procedure, which must be observed in all cases of choosing any of the existing procedures.

These conditions include:

1) the obligation to declare a customs procedure. Any movement of goods across the customs border is possible only in accordance with one of the customs procedures provided for by the Customs Code of the Customs Union. A specific customs procedure is fixed when declaring;

2) the right to choose any customs procedure. Each participant in foreign economic activity independently chooses a customs procedure, subject to compliance with all its requirements;

3) obligatory observance of prohibitions and restrictions when placing goods under the customs procedure. Prohibitions and restrictions that are not of an economic nature, as well as requirements established for the purposes of currency control, must be observed by persons, regardless of the declared customs procedure;

4) obligatory observance of the licensing procedure for the release of goods in accordance with the declared customs procedure. In order to obtain permission to place goods under the customs procedure, the customs authority is provided only with those documents and information that confirm compliance with the conditions for placing goods under the customs procedure provided for by the Customs Code of the Customs Union. The day of placing goods under the customs procedure is the day of release of goods by the customs authority. The release of goods in accordance with the declared customs procedure is possible only after the customs authority checks that the declarant complies with all the conditions provided for by the Customs Code of the Customs Union for placing goods under the chosen customs procedure, and in some cases the requirements of the customs authority to take measures to ensure the payment of customs payments;

5) the obligation to comply with the conditions and requirements of the chosen customs procedure, in accordance with which the goods were released;

6) the right to change the selected customs procedure to another one in accordance with the Customs Code of the Customs Union. Each FEA participant has the right at any time to change the chosen customs procedure to another one, subject to the requirements of the changed and chosen customs procedures;

7) mandatory suspension of the customs procedure when the status of goods changes. In case of seizure of goods in the case of violation customs regulations, for example, as material evidence, the customs procedure for this product is suspended.

The operation of the customs procedure is also suspended when a foreign product is placed under the customs procedure of a customs warehouse, for example, the temporary import procedure is suspended when temporarily imported goods are placed in a customs warehouse.

The beginning of the customs procedure for the import of goods is the moment of crossing the customs border of the Russian Federation. When exporting goods, the customs procedure begins to operate from the beginning of customs clearance, from the moment they are placed in the customs control zone.

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State state educational institution

higher professional education

"Russian Customs Academy"

Vladivostok branch

Department of Administrative and Customs Law

TEST

by discipline: "Institutions of administrative and customs law regulating the activities of customs authorities»

on the topic "Customs procedures: concept, general characteristics"

student

Gurtovoy Denis Nikolaevich

Group 13 4 department

part-time (on the basis of secondary education)

Vladivostok 2013 - 2014

Introduction

1. The concept and types of customs procedures

2. Features of the application of the main types of customs procedures

Conclusion

List of sources used

Introduction

The customs procedure in accordance with subparagraph 26 of paragraph 1 of Article 4 of the Customs Code of the Customs Union is a set of norms that determine for customs purposes the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or outside it.

Direction of movement across the customs border;

Purpose of travel;

goods status;

Conditions for placing goods in the customs regime;

The procedure for applying the restrictions established by the legislation on the regulation of foreign economic activity;

Procedure for application of customs duties and taxes;

Other requirements and conditions provided for by the Customs Code of the Customs Union.

Separate customs procedures determine the procedure for calculating customs duties and taxes, the specifics of their payment and establish benefits for the payment of customs duties and taxes, their types, conditions and procedure for submission. The Customs Code of the Customs Union established the following types of customs procedures for the purposes of customs regulation in relation to goods:

2) export;

3) customs transit;

4) customs warehouse;

5) processing within the customs territory;

6) processing outside the customs territory;

7) processing for domestic consumption;

8) temporary importation (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

Regardless of the declared customs procedures, persons are required to comply with:

1) prohibitions and restrictions that are not of an economic nature and established in accordance with the legislation of the Russian Federation on the state regulation of foreign economic activity;

2) Requirements of the legislation of the Russian Federation, established for the purposes of currency control.

The day of placing goods under the customs procedure is the day of release of goods by the customs authority.

The rules governing customs procedures are obligatory both for customs authorities and for organizations and persons transporting goods. The customs procedure is chosen by the person moving the goods, and can be replaced by another at his request. However, this choice, as a rule, is determined by a number of circumstances: the purpose and nature of the product, the purpose of importation or the prospects for further use, the conditions under which it is purchased, etc. are taken into account.

Customs procedures are designed to determine the status of goods and vehicles. Thus, the purpose of customs procedures is to determine the actions performed with goods and vehicles. However, these actions should not contradict the goals of the customs policy of the Russian Federation, established by Article 2 of the Customs Code of the Customs Union.

These goals are:

Ensuring the most efficient use of customs control tools;

Regulation of commodity exchange in the customs territory of the Russian Federation;

Stimulation of the development of the national economy, etc.

The main customs procedures are as follows:

1) release for domestic consumption;

2) export;

3) international customs transit.

The relevance of this topic lies in the fact that compliance with customs procedures ensures the security of the country, economy, population from a huge amount of goods, which are often not the most best quality, and also allow to save the country from the outflow of capital, the export of valuables.

The scientific novelty of my research lies in the fact that in connection with Russia's accession to the Customs Union and the adoption of a new Customs Code of the Customs Union, as well as a number of other legal documents while there is no educational literature, as well as monographs of the authors, specifically explaining all the existing problems on this issue.

In preparing this work, we used analytical method research, which consists in comparing the theoretical norms of the new legislation of the customs union with the already existing existing practical problems in its implementation.

aim control work is the analysis of customs procedures.

To achieve this goal, it is necessary to perform a number of tasks:

1) Consider customs procedures as a type of administrative regime: types, features, legal regulation.

2) Consider the features of the main types of customs procedures.

3) Analyze the main problems in bringing to responsibility for violation of customs procedures.

4) Summarize all the data received and form a unified idea of customs procedures.

1. Conceptand types of customs procedures

The customs procedure is the main category of customs legislation. With its help, a specific procedure for moving goods across the customs border is determined, depending on its purpose (purpose of movement), the conditions for its presence and permissible use in the customs territory, as well as the rights and obligations of the beneficiary of the customs procedure.

In the highly specialized meaning used in the Russian customs legislation, this concept means “a customs procedure that defines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles established in accordance with the legislation of the Russian Federation on state regulation foreign trade activities, as well as the status of goods and vehicles for customs purposes, depending on the purpose of their movement across the customs border and use in the customs territory of the Russian Federation or outside it” (Part 22, Article 11 of the Customs Code of the Customs Union).

The customs procedure as a type of administrative regime is endowed with certain features:

other purposes in (outside) the customs territory of the customs union. Also here can be attributed the right of the person moving the goods to exercise in relation to his authority of possession, use and disposal;
- the subject, independently, at its own discretion, choosing and declaring the customs procedure in the established form and within the established time limits to the customs authority, is the declarant (customs representative, carrier), while the customs authority checks and confirms the possibility and legality of such a choice;

The release of goods in accordance with a certain customs procedure entails certain rights and obligations for the customs authority and the declarant (for the declarant, this means enjoying benefits and observing restrictions);

Failure by the declarant to fulfill the obligations imposed on him by the terms of the procedure is a violation of customs rules and entails liability.

With the help of the customs procedure is determined:

1) the procedure for moving goods across the customs border, depending on its purpose (purpose of movement);

2) Conditions for the location of the goods and their permissible use in (outside) the customs territory;

3) Rights and obligations (of the beneficiary) of the customs procedure;

4) In some cases, additional requirements for this product, as well as for the status of the person moving it across the customs border of the Russian Federation.

The customs authorities, in accordance with the chosen procedure, carry out customs control and customs clearance. The procedure for applying a particular procedure is determined in accordance with the Customs Code of the Customs Union and decisions of the Commission of the Customs Union.

For the purpose of customs regulation in relation to goods in the Customs Code of the Customs Union, Article 202 establishes 17 types of customs procedures. All these procedures can be grouped on the following grounds:

Basic customs procedures

Economic customs procedures

Final customs procedures

Special customs procedures

Groups of customs procedures:

1) Basic customs procedures:

a) release for domestic consumption;

b) export;

c) customs transit.

2) Economic customs procedures:

a) processing in the customs territory;

b) processing for domestic consumption;

c) processing outside the customs territory;

d) temporary import;

e) customs warehouse.

3) Final customs procedures:

a) re-import;

b) re-export;

c) destruction;

d) refusal in favor of the state.

4) Special customs procedures:

a) temporary export;

b) duty-free trade;

c) movement of supplies;

d) other special regimes (free warehouse, free customs zone).

The system of customs procedure can be conditionally divided into three components:

1) normative and regulatory;

2) organizational;

3) material and technical.

The placement of goods under the customs procedure begins from the moment of submission to the customs body of the customs declaration and (or) documents required for the placement of goods under the customs procedure in the cases provided for by this Code.

Goods subject to veterinary, phytosanitary and other types of state control may be placed under the customs procedure only after the appropriate control has been carried out. The placement of goods under the customs procedure ends with the release of goods in accordance with the declared customs procedure, with the exception of conditionally released goods, for which certain requirements are established in Article 200 of the Customs Code of the Customs Union.

Conditionally released are goods placed under the customs procedure for release for domestic consumption, in respect of which:

1) benefits have been granted for the payment of import customs duties, taxes, associated with restrictions on the use and (or) disposal of goods;

2) restrictions on use and (or) disposal are associated with the provision of documents specified in subparagraph 1 of paragraph 1 of Article 195 of the Customs Code of the Customs Union after the release of goods;

3) the state - a member of the customs union applies the rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Common Customs Tariff. customs procedure duty transit

Conditionally released goods have the status of foreign goods and are under customs control.

Goods are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

Customs procedures can be classified according to their reflection in certain regulatory legal acts:

1) Customs procedures regulated by the norms of the Customs Code of the Customs Union: release for domestic consumption; export; customs transit; customs warehouse; processing in the customs territory;

processing outside the customs territory; processing for domestic consumption; temporary import (admission); temporary export; re-import; re-export; free trade; destruction; refusal in favor of the state.

2) Customs procedures regulated by other regulatory legal acts: free customs zone; free warehouse; special customs procedure (a customs procedure that determines for customs purposes the requirements and conditions for the use and (or) disposal of certain categories of goods in the customs territory of the customs union or outside it).

These special regulatory legal acts primarily include the Agreements of the Commissions of the Customs Union: agreements “On issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone” and “On free warehouses and the customs procedure of a free warehouse” from 18.06.2010

2. Features of the application of the main types of customs procedures

1) Release for domestic consumption. The content of the customs procedure for release for domestic consumption is disclosed in Article 209 of the Customs Code of the Customs Union. The main characteristic of this customs procedure is the ability to use and (or) dispose of goods after their release without any restrictions, including temporary ones, i.e. goods acquire for customs purposes the status of being in free circulation in the customs territory of the Customs Union.

According to Article 210 of the Customs Code of the Customs Union, the conditions for placing goods under the customs procedure for release for domestic consumption are:

1) payment of import customs duties, taxes, if tariff preferences, benefits for the payment of customs duties and taxes are not established;

2) compliance with prohibitions and restrictions;

3) submission of documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures.

It should be taken into account that non-compliance with such measures entails the conditional release of goods, which in turn predetermines the status of such goods as foreign and imposes a number of restrictions related to the use and (or) disposal of these goods (a ban on the transfer of goods to third parties, including through their sale or alienation in any other way). For example, in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, a ban is imposed on the use (operation, consumption) of such goods (Article 200 of the Customs Code of the Customs Union). Goods placed under the customs procedure for release for domestic consumption will also be considered conditionally released if a deferral or installment plan for the payment of customs duties and taxes is granted, or if the amounts of customs payments payable have not been received on the accounts of the customs authorities.

The main feature of the customs procedure for release for domestic consumption is the coincidence of the moments of placing goods under the customs procedure (the moment of the beginning of the customs procedure) and the end of the customs procedure. The moment of termination of the considered customs procedure is associated with a change in the status of foreign goods under customs control to goods in free circulation in the customs territory of the Customs Union.

2) Export procedure.

Export - a customs procedure in which the goods of the Customs Union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside it.

It is allowed to place under the customs procedure of export goods previously placed under the customs procedures of temporary export or processing outside the customs territory, without their actual presentation to the customs authorities.

Based on the content of the customs procedure under consideration, a person is given complete freedom to use and dispose of goods after they are exported from the customs territory of the Customs Union, but at the same time, customs duties and customs clearance fees must be paid in respect of the goods, and all restrictions established in accordance with the law must be observed. of the Russian Federation on the state regulation of foreign trade activities, and all other conditions established by the Customs Code of the Customs Union and the decisions of the Commission of the Customs Union are met.

The main feature of this customs procedure is that only goods that are in free circulation in the customs territory of the Customs Union can be placed under it.

According to Article 4 of the Customs Code of the Customs Union, the category of goods having for customs purposes the status of being in free circulation in the customs territory of the Customs Union (goods of the customs union) is:

Goods wholly produced in the territory of the Customs Union and not previously exported outside the customs territory of the Customs Union;

Goods released for free circulation in the customs territory of the Customs Union;

Goods manufactured in the Customs Union from fully produced or released for free circulation goods.

When goods are placed under the customs procedure for export, export customs duties (if any) are payable. Internal taxes are refundable.

The establishment of customs duties on goods exported from the CU is dictated, first of all, by the need to prevent the mass export of the state's raw materials abroad. In particular, on the territory of the Russian Federation, this determined the peculiarity of the Russian export tariff - more than 80% of duties are set specifically for raw materials and strategic goods.

3) Customs transit.

Customs transit (Chapter 32 of the Customs Code of the Customs Union and Chapter 29 of the Federal Law - FZ) - a customs procedure in accordance with which goods are transported under customs control through the customs territory of the customs union, including through the territory of a state that is not a member of the customs union, from customs authority of departure to the customs authority of destination without payment of customs duties, taxes, with the application of prohibitions and restrictions, with the exception of measures of non-tariff and technical regulation.

Customs transit is applied when transporting:

Foreign goods from the customs office at the place of arrival to the customs office at the place of departure;

Foreign goods from the customs office at the place of arrival to the domestic customs office;

Foreign goods, as well as goods of the customs union from the internal customs authority at the place of departure;

Foreign goods from one domestic customs authority to another domestic customs authority;

Goods of the Customs Union from the customs authority of the place of departure to the customs authority of the place of arrival through the territory of a state that is not a member of the customs union.

The placement of goods under the customs procedure of customs transit is allowed subject to the following conditions:

Goods are not prohibited from being imported into the customs territory of the Customs Union or exported from such territory;

In respect of the goods, documents confirming compliance with the restrictions associated with the movement of goods across the customs border are submitted, if such movement is allowed in the presence of these documents;

In relation to imported goods, border control and other types of state control have been carried out, if the goods are subject to such control at the place of arrival;

A transit declaration has been submitted;

With regard to goods, measures have been taken to ensure compliance with customs transit in accordance with Article 217 of the Customs Code of the Customs Union;

Identification of goods is ensured in accordance with Article 109 of the Customs Code of the Customs Union;

The vehicle of international transportation is properly equipped if the goods are transported under customs seals and seals.

So, for example, in accordance with Federal Law No. 3 of 08.01.1998 - FZ “On Narcotic Drugs and Psychotropic Substances”, the transit through the territory of the Russian Federation of narcotic drugs, psychotropic substances and their precursors (substances that can be used in the creation of narcotic drugs and psychotropic substances) is prohibited. substances).

Additional conditions for placing goods under the customs procedure under consideration may also be established by the legislation of the Russian Federation and international treaties of the Russian Federation.

The moment of commencement of the customs procedure is the issuance by the customs authority of departure of a permit for customs transit. The customs authority of departure is the customs authority in the region of activity of which the place of arrival of goods to the customs territory of the Customs Union is located.

Conclusion

Based on the goal that I set when writing this test, we can come to the following conclusions:

Article 4 of the Customs Code of the Customs Union defines the customs procedure as a set of norms that determine, for customs purposes, the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or outside it.

Previously, in the Customs Code of 2003, the customs procedure was understood as “a set of provisions providing for the procedure for performing customs operations and determining the status of goods and vehicles for customs purposes”. If in the Labor Code of the Russian Federation of 2003 the customs procedure was considered as “the procedure step-by-step instruction in order to perform a certain customs operation on the goods”, i.e. considered as a procedural order, then in the Customs Code of the Customs Union the customs procedure acts as requirements for goods and on the basis of which the regime for the use and disposal of property in the customs territory is established.

If we compare the definition of "customs regime" contained in the 2003 Labor Code of the Russian Federation and the definition of "customs procedure" specified in the Customs Code of the Customs Union, we will see that these definitions are identical, and therefore the concepts of "customs regime" and "customs procedure" are equivalent .

The customs procedure is a kind of administrative regime.

Customs procedures regulated by the norms of the Customs Code of the Customs Union:

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.

Customs procedures regulated by other regulatory legal acts (NLA):

1) Free customs zone;

2) Free warehouse;

3) Special customs procedure (a customs procedure that determines for customs purposes the requirements and conditions for the use and (or) disposal of certain categories in the customs territory of the customs union or outside it).

The customs procedure "export" means that goods that are in free circulation in the customs territory of Russia are exported from its territory without an obligation to re-import. The export of goods is carried out subject to the payment of import customs duties in the manner prescribed by this Code, compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, and compliance with other requirements and conditions established by this Code, other federal laws and other regulatory legal acts of the Russian Federation . When goods are placed under the customs procedure, they are exempted from paying internal taxes provided for by the current Russian legislation on taxes and fees, and if they have already been paid, they are returned or reimbursed. As a rule, the export procedure is used in the execution of contracts for the supply of domestic products abroad. Export stimulates the flow of foreign currency into the country, the development of competitive industries.

The customs procedure "customs transit" means that foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if it is not part of their journey, which begins and ends outside the customs territory Russian Federation) without payment of customs duties, taxes, as well as without the application to goods of prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the regulation of foreign economic activity. Any foreign goods can be placed under this customs procedure, with the exception of goods whose transit is prohibited in accordance with federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation. The import of transit goods into the customs territory of the Russian Federation indirectly has a beneficial effect on the domestic economy, since it stimulates activity in those areas of it that are somehow related to transportation.

Customs transit does not apply to goods transported by air if an aircraft during an international flight at the place of arrival makes an intermediate or forced (technical) landing without partial unloading (unloading) of goods.

Customs transit in respect of goods transported in international postal items, pipeline transport and power lines, is applied taking into account the specifics established by this Code.

Features of customs transit in relation to goods transported by rail on the customs territory of the customs union are determined by international treaties of the member states of the customs union.

Features of customs transit in relation to goods transported by sea, as well as transported through the territory of only one state - a member of the customs union, may be established by the legislation of such a state - a member of the Customs Union.

Legal liability for violation of the requirements, restrictions and conditions of the customs procedure is divided into two types: administrative and criminal.

The Customs Code of the Customs Union does not regulate the issues of liability for violation of the requirements, restrictions and conditions of customs procedures, and the Code of Administrative Offenses and the Criminal Code of the Russian Federation do not comply with the new customs code, and therefore there are many problems when holding persons accountable.

List of sources used

1. Customs Code of the Customs Union (Annex to the Treaty on the Customs Code of the Customs Union, decision Interstate Council of the EurAsEC at the level of heads of state: (dated November 27, 2009 No. 17 edition of April 16, 2010)

2. Customs Code of the Russian Federation (dated May 28, 2003) No. 61 - FZ Adopted by the State Duma of the Federal Assembly of the Russian Federation on April 25, 2003, ed. November 28, 2009

3. Code of the Russian Federation on Administrative Offenses: [dated December 30, 2001] No. 195 FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 20, 2001, as amended on October 4, 2010) (as amended and supplemented, effective from November 21, 2010).

4. Criminal Code of the Russian Federation - M.: Exam, 2010. - 191 p.

5. Administrative law / Ed. Popova A.V. - M.: Norma., 2007 - 566 p.

6. Commentary on the Customs Code of the Customs Union / Moiseev E.G. - M.: Prospect, 2011 - 344 p.

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The main types of customs procedures definition knowledge essence. Customs procedures: concept, their types and classification. With the help of customs procedures are determined

Chapter 2. Characteristics of customs procedures ………………….………..15

2.1 Release for domestic consumption……………………………………...15

Introduction

Conclusion

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